3i Group plc

Report and accounts 2007

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Business review Risk management

3i has a risk management framework which provides a structured and consistent process for identifying, assessing and responding to risks in relation to the Group's strategy and business objectives.

Introduction

Risk management operates at all levels throughout the Group, across business lines, geographies and professional functions. The Board is ultimately responsible for risk management, which includes the Group's risk governance structure and maintaining an appropriate internal control framework. Management's responsibility is to manage risk on behalf of the Board.

By reporting regularly to Audit and Compliance Committee, the Group's Compliance and Risk Assurance and Audit functions provide support to the Board in maintaining the effectiveness of risk management across the Group. Following a review of the Group's risk management processes in the year, a new monitoring framework was implemented, with a number of new committees providing input to Group Risk Management Committee. This became operational in March 2007 and formalised many existing practices. The diagram below shows this risk management framework and outlines the key responsibilities of each committee.

Risk governance

risk management
Risk type Further information Risk mitigation
External
Risks arising from political, legal, regulatory, economic policy and competitor changes
  • Entry into new geographical markets subject
    to extensive market research and due diligence
  • Close monitoring of regulatory and fiscal
    developments in main markets
  • Diversified investment portfolio in a range of
    sectors, with different economic cycles, across geographical markets

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Strategic
Risks arising from the analysis, design and implementation of the Group’s business model, and key decisions on investment levels and capital allocations
  • Monitoring of a range of key performance
    indicators, forecasts and periodic updates
    of plans and underlying assumptions
  • Regular monitoring by Group Risk
    Management Committee

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Investment
Risks in respect of specific asset investment decisions, the subsequent performance of an investment or exposure concentrations across business line portfolios
  • Investment Committee approval of all
    significant investments
  • Regular asset reviews
  • Representation by a 3i investment executive
    on the boards of investee companies
  • Portfolio is subject to periodic reviews at both the
    business line and Group levels to monitor exposure
    to any one sector or geography

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Treasury and funding
Risks arising from (i) uncertainty in market prices and rates, (ii) an inability to raise adequate funds to meet investment needs or meet obligations as they fall due, or (iii) inappropriate capital structure
  • Credit risk exposure is managed on an asset-specific
    basis by individual investment managers
  • Board review of the Group's financial resources
    every six months
  • Assets denominated in foreign currency broadly
    matched with borrowings in the same currency
  • Type and maturity of the borrowings broadly
    matched to those of the corresponding assets

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Operational
Risks arising from inadequate or failed processes, people and systems or from external factors affecting these
  • Line management at all levels is responsible for
    identifying, assessing, controlling and reporting
    operational risks
  • Framework of core values, standards and controls,
    a code of business conduct and delegated
    authorities are in place
  • Independent internal audit function carries out
    periodic reviews

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