... presentation. It includes analysis of the nature of thecompany’s business and its operating environment, evaluation of the com-pany’s strategic and financial management, financial analysis, and ... depositors. Building on this, the new framework intendsto improve safety and soundness in the financial system by placing moreemphasis on banks’ own internal control and management, the supervisoryreview ... studyon the rating and migration behavior of four major German banks, recentlymore focus has been set on analyzing rating and transition behavior alsoin internal rating systems (Bank of Japan,...