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1 IOSCO

2 Ms. Susan Krause Office of the Comptroller of the Currency, Washington, D.C. Commission Bancaire et Financière, Brussels Office of the Superintendent of Financial Institutions Canada, Ottawa Commission Bancaire, Paris Deutsche Bundesbank, Frankfurt am Main Bundesaufsichtsamt für das Kreditwesen, Berlin Banca d Italia, Rome Commission de Surveillance du Secteur Financier, Luxembourg De Nederlandsche Bank, Amsterdam Finansinspektionen, Stockholm Eidgenössische Bankenkommission, Bern Financial Services Authority, London Board of Governors of the Federal Reserve System, Washington, D.C. Federal Reserve Bank of New York Office of the Comptroller of the Currency, Washington, D.C. Federal Deposit Insurance Corporation, Washington, D.C. European Commission, Brussels Secretariat of the Basle Committee on Banking Supervison, Bank for International Settlements Mr. Luc van Cauter Mr. Nancy Sinclair Mr. Christian Delhomme Mr. Karl-Heinz Hillen Mr. Michael Wendt Mr. Antonio Renzi Ms. Isabelle Goubin Mr. Alfred Verhoeven Ms. Brita Åberg Mr. Rolf Gertsch Ms. Jane Blackburn Mr. Gerald Edwards Ms. Sarah Dahlgren Mr. Tom Rees Ms. Inga Swanner Mr. Michael J. Zamorski Mr. William A. Stark Mr. Patrick Brady Mr. Magnus Orrell

3 IOSCO Ms. Richard Britton Financial Services Authority, London Australian Securities and Investment Commission, Sydney Commission des Opérations de Bourse, Paris Commission Bancaire, Paris Bundesaufsichtsamt für den Wertpapierhandel, Frankfurt am Main Deutsche Bundesbank, Frankfurt am Main Bundesaufsichtsamt für das Kreditwesen, Berlin Securities and Futures Commission, Hong Kong Commissione Nazionale per le Società e la Borsa, Rome Comisión Nacional Bancaria y de Valores, Mexico City Stichting Toezicht Effectenverkeer, Amsterdam Ontario Securities Commission, Toronto Commission des Valeurs Mobilières du Québec, Montreal Financial Services Board, Pretoria Comisión Nacional del Mercado de Valores, Madrid Finansinspektionen, Stockholm Eidgenössische Bankenkommission, Bern Financial Services Authority, London United States Securities and Exchange Commission, Washington, D.C. Commodities Futures Trading Commission, Washington, D.C. Mr. Malcolm Rodgers Mr. Francois Champarnaud Mr. Michel Martino Dr. Horst Nottmeier Mr. Werner Gehring Mr. Uwe Neumann Mr. Richard Yin Mr. Carlo Biancheri Mr. Alfonso Orozco Mr. Gé Overdevest Ms. Tanis Maclaren Mr. Alain Gélinas Mr. Gerry Anderson Mr. Ramiro Martinez-Pardo del Valle Mr. Lennart Torstensson Mr. Christopher McHale Ms. Sarah Varney Mr. Michael Macchiaroli Mr. I. Michael Greenberger

5 IOSCO

6 IOSCO

7 Mr. Magnus Orrell CH-4002 Fax: + 41 (61) magnus.orrell@bis.org 3

8 IOSCO The Basle Committee on Banking Supervision William J. McDonough 2 The International Organization of Securities Commissions Michel Prada

9 IOSCO 6 5 The Transparency Group Susan Krause 6 IOSCO The Working Party on the Regulation of Financial Intermediaries 2 Rechard Britton Paul Wright IOSCO IOSCO 5

10 IOSCO 8 7 IOSCO

11 IOSCO

12 8 IOSCO IOSCO

13 II

14 materiality

16 17. IOSCO IAS IASC IAS 32 IASC IAS

17 OSFI D CNC R Conseil National de la Comptabilité CNC Comité de la Réglementation Comptable CRC CNC 14 13

18 OTC OTC 1996 ASB FRS FRS SEC SEC

19 3 5 6 FASB

20 EU 1996 G EU EU

21 III 18. IOSCO ALM 17

23 OTC OTC OTC OTC 19

24 IOSCO

26 OTC 22

27 34. expected/unexpected credit losses

28 valuation adjustment 20 24

29 credit losses OTC

30 VAR

31 OTC OTC 27

33 52. OTC 53. OTC OTC OTC

35 60. 31

36 IV IOSCO

37 33

38 OTC 34

39 35

40 36

41 OTC 37

42 VAR VAR VAR VAR VAR VAR VAR EAR 38

43 OTC SIF 39

44 40

橡会計仮訳.PDF

橡会計仮訳.PDF 1999 7 Prof. Dr Arnold Schilder De Nederlandsche Bank, Amsterdam Mr. Nick Le Pan Office of the Superintendent of Financial Institutions, Ottawa Commission Bancaire et Financière, Brussels Office of the