This oversight authorities focused on the practical level of performance management market and credit risk management from the perspective of understanding the problems associated with the use of complex financial instruments with increasing illiquid, and on a clear definition of the roles and functions of higher management of banking institutions to assess risk and capacity promptly and effectively respond to them. tion that began in the second half of 2007, came after a long period of excess liquidity of the financial market. Banks and investment Company entered into a turmoil relatively fragile financial condition and capital, which is significantly higher than the regulatory requirements. However, because crisis many banks ended up in the face of illiquidity, which created stressful conditions both for liquidity and capital for most financial institutions around the world.