这是全英文的资料，来自内部，仅供大家学习讨论。

先贴一段：
The biggest risk influence on firms in 2014 will be the practical implementation of changing regulatory expectations. Changes to hard-and-fast rules are one thing but changes to expectations regarding culture, tone from the top and conduct risk put firms in a much less certain place about what they are supposed to do and then, critically, how they provide evidence of compliance with the qualitative expectations. No two firms are the same thus no two firms will ever run exactly the same risks. The same is true for culture. Culture and its practical manifestations are firm-specific and in the brave new regulatory world each firm has, in line with supervisory expectations, the unenviable task of working out what "good" looks like for them in terms of risk culture.