橡会計仮訳.PDF

Size: px
Start display at page:

Download "橡会計仮訳.PDF"

Transcription

1 1999 7

2 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 Superintendent of Financial Institutions, Ottawa Commission Bancaire, Paris Deutsche Bundesbank, Frankfurt am Main Mr Marc Pickeur Ms Donna Bovolaneas Mr David Robertson Mr Philippe Bui Mr Karl-Heinz Hillen 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. Mr Ludger Hanenberg Mr Carlo Calandrini Ms Isabelle Goubin Mr Guy Haas Mr Jacques Peters Mr André Van Dorssen Mr Bengt-Allan Mettinger Mr Andreas Bühlmann Mr David Swanney Mr Gerald Edwards Mr Stefan Walter Mr Zane Blackburn

3 Federal Deposit Insurance Corporation, Washington, D.C. European Commission, Brussels Secretariat of the Basel Committee on Banking Supervison, Bank for International Settlements Mr Robert Storch Mr Patrick Brady Mr Magnus Orrell Ms. Susan Krause

4

5 G 7 G10 1

6 a b c d G10 G10 2

7 3

8 4

9 5

10 6

11 IASC G G7 IASC review 7

12 IASC ) 5 2) G10 G10 3) 4. IAS 39 4 IAS

13 5. 4 a b c d e reserve allowance 9

14 IOSCO

15

16

17 14. G 7 G

18 G10 G10 11 tier tier

19 IASC IASC IAS 39 IASC

20 21. 16

21 probability test IAS 39 FASB test of reasonable assurance CICA provision valuation reserve provision reserve IASC provision reserve IASC IAS

22

23 substandard loans doubtful loans irrecoverable loans

24 IAS IASC 20

25 CICA 1000 FASB

26 30. hidden/undisclosed reserves

27

28

29 knowledgeable willing an arm s length transaction) 25

30 a 28 26

31 b c

32

33

34

35 % 5% 10% 31

36

37 migration analysis

38 a 37 34

39 b 38 c

40

41

42

43

44 40

45

46

47

48

49

50

51

52 continuity schedule 49 48

53

54

55 51

56 100. IASC

57 IASC IAS 30 <IAS 39 > IAS

58

59 IASC IAS 1) 2) 3) IAS ) IAS ) IAS ) IAS ) (IAS IAS ) 55

60 8) (IAS ) 9) 10) IAS IAS ) (IAS ) 12) IAS 1.29 IAS 30 13) IAS 1.97 IAS IAS ) IAS 1.97 IAS IAS ) IAS 32.43A (IAS 39 ) 16) 17) (IAS 14) 18) IAS (b) IAS ) recourse arrangements (IAS IAS 37.86) 20) (IAS (c)) 56

61 21) 22) IAS (b) 23) IAS (d) 24) 25) 26) 57

Microsoft Word - Œ{Ł¶ŒMŒó.DOC

Microsoft Word - Œ{Ł¶ŒMŒó.DOC IOSCO 5 31 1999 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,

More information

米独の金融自由化とセイフティ・ネットの展開( )

米独の金融自由化とセイフティ・ネットの展開( ) 10 * 43 1950 1960 1980 1990 Bank-Oriented System 1. 1.1. 1.1.1. 1933 Q 1970 110 1970 6 1973 7 1978 6 MMC1 1 1980 Depository Institutions Deregulation and Monetary Control Act of 1980 DIDMCADIDMCA 6 NOW

More information

PDFŠpŒ{Ł¶

PDFŠpŒ{Ł¶ Shinkin Central Bank Monthly Review 2003.12 hinkin Central Bank Monthly Review 200312 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Community Banker 24 25 26 27 28 29 30 31 32 33 34 35 36

More information

Microsoft Word - 査読SP問題110510RR.doc

Microsoft Word - 査読SP問題110510RR.doc JAVCERM Journal [] 2 # 2011_01_Ronko 2010 1 4 2011 5 12 1 2 2 1999 National Bank of Keystone(Keystone), Pacific Thrift and Loan(PLT) FDIC CAMEAL 20 20 1 11 6 2.2 2000 Greenspan FRB 2000 IT IT Greenspan[2004]

More information

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて 105 105 105 105 IFRS 105 IFRS IFRS IFRS E-mail: tomohiro.shigemoto@boj.or.jp / /2011.8 73 1. 2008 9 15 1 11 11 2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] 4 105

More information

Non-Deliverable Forwards NDF BIS BIS

Non-Deliverable Forwards NDF BIS BIS Some Features of Foreign Exchange Markets in April OKUDA, Hiroshi On September,, BIS and many Central Banks published surveys of foreign exchange activities that occurred in April. By analyzing these surveys,

More information

2013 London New York Paris 2013 Tokyo Singapore

2013 London New York Paris 2013 Tokyo Singapore 01 London New York Paris 01 Tokyo Singapore 01 10 Global Power City Index GPCI 008 Global Power City Index GPCI-01 GPCI YEAR BOOK 01 Global Power City Index GPCI 1... 40 6 4 5 4. 5. Global Power City

More information

A-FR

A-FR 11 12 > 17 13 14 http://store.uniqlo.com/jp/ http://www.uniqlo.com/jp/corp/customer 15 16 LONDON PARIS SHANGHAI 18 100 80 94 60 54 40 39 30 20 9 11 9 14 0 02 03 04 05 06 07 08 09 HONG KONG SEOUL NEW YORK

More information

野村資本市場研究所|国際基準との調和も踏まえた米国SIFI規制(PDF)

野村資本市場研究所|国際基準との調和も踏まえた米国SIFI規制(PDF) SIFI 1. FRB 2011 12 20 500 FRB SIFI 500 FRB 2. SIFI FRB G-SIB 2016 LCR NSFR 3. SIFI 25 SIFI 10 2 SIFI 4. SIFI 83 2012 Winter FRB FRB 2011 12 20 1 SIFIFRB 2011 4 6 2012 165 (a) interconnected 500 bank holding

More information

取引法の観点からみた資金決済に関する諸問題

取引法の観点からみた資金決済に関する諸問題 1 / /2010.1 105 1. 1 1 1 2008 5 2 2008 10 3 1 4 2007 8 1 2008 32 2 2008 5 12 2009 1 2009 2009 3 6 2008 12 2008 3 1842 32 4 2006 10 2009 4 2009 http://www.shojihomu.or.jp/saikenhou/indexja.html 2005 11

More information

138 2 4 121 3 31 1 2 8 1 12 1. 2. 3. 4. 5. 6. 14 16 18 22 24 26 1. 2. 3. 4. 5. 28 Sumitomo Trust and Banking 138 1 Q 21 2 2,5 2, 1,5 1, 1,611 1,962 2,154 2,168 2,411 1,2 1, 8 6 4 968 1, 1,38 823 5 2 79

More information

物価指数の計測誤差と品質調整手法:わが国CPIからの教訓

物価指数の計測誤差と品質調整手法:わが国CPIからの教訓 CPICPI CPI CPI CPI CPI Economic Perspective Shiratsukaa Consumer Price IndexCPI CPI CPI CPI CPI Advisory Commission to Study the Consumer Price Index 1996Shiratsuka 1999bHoffmann 1998Cunningham 1996 Crawford

More information

An Empirical Study of the Securities Firms' Dilemma on Financial Innovation through Diffusion of Internet Deals Yasugi Satoshi Bower, J. L., 1999, Disruptive technologies: Catching the wave,

More information

会社法制上の資本制度の変容と企業会計上の資本概念について

会社法制上の資本制度の変容と企業会計上の資本概念について IMES DISCUSSION PAPER SERIES Discussion Paper No. 2006-J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2006-J-1 2006 1

More information

1 2 1

1 2 1 2005 3 1 24 48 54 66 http://www.dic.go.jp/) 1 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 3 20 21 22 23 1 46 1971 7 1 100 61 1,000 13 16 17 3 10.4 2 15 3.5 5.3 1.8 8.6 1 E-mail: nobusuke-tamaki@dic.go.jp)

More information

米国における金融・資本市場改革の展開

米国における金融・資本市場改革の展開 1980 DIDMCA 1982 1994 20 & 1989 FIRREA 1991 FDICIA 1999 11 12 Gramm-Leach- Bliley Act P.L.106-102, 113 STAT.1338 1933 Glass-Steagall Act P.L. 73-66, 48 STAT. 162 66 1980 1981 1980 1990 & Savings and Loan

More information

Powered by TCPDF ( Title Sub Title Author Publisher Publication year Jtitle Abstract Notes Genre URL ピロルジュの墓 あるいはジュネにおける幻想の起源 Le tombeau

Powered by TCPDF (  Title Sub Title Author Publisher Publication year Jtitle Abstract Notes Genre URL ピロルジュの墓 あるいはジュネにおける幻想の起源 Le tombeau Powered by TCPDF (www.tcpdf.org) Title Sub Title Author Publisher Publication year Jtitle Abstract Notes Genre URL ピロルジュの墓 あるいはジュネにおける幻想の起源 Le tombeau de Pilorge, ou une origine illusoire chez Genet 岑村,

More information

公的機関が関与した企業再生支援

公的機関が関与した企業再生支援 14 56 2004.10 corporate control right debt overhang 4, 1998, p.253., p.263., 2000, p.44. 2004.10 57 DES DDS DES DDS 10 11 Hold out, 2000, pp.215-226, p.44. N 1265, 2004.4.1, pp.25-26. Coase theorem Ronald

More information

証券取引所と自主規制機能-東京証券取引所の上場を巡って-

証券取引所と自主規制機能-東京証券取引所の上場を巡って- (Demutualization) ( () 13 11 17 ( ) 5 1 ( 23 25 ) 2 3 4 5 6 1 4 ( 106 32) 7 5 8 9 ( ) ( ) ( ) ( ) ( ) 10 (Demutualization) 2 Demutualization) (London Stock Exchange, LSE )1986 2001 (New York Stock Exchange,

More information

2017 Global Power City Index 2017 London Paris GPCI 10 4 1 2 New York 3 Tokyo 5 Singapore 2017 10 Global Power City Index, GPCI GPCI GPCI-2017 ICT 244 2008GPCI 10 10 70 10 10 YEARBOOK 2017 2018 1 GPCI

More information

橡motonishi.PDF

橡motonishi.PDF 2000 3 ITME Discussion Paper No.26 850-8506 4-2-1 moto@net.nagasaki-u.ac.jp 1 1 MRF 1 (2000) 2 MRF 2 Schreft (1997) 3 2 Tobin (1985) Friedman (1992) 3 3 4 5 3 4 5 2 White (1984) 1 4 (1996) (1999) (1999)

More information

untitled

untitled THE ASSOCIATION FOR REAL ESTATE SECURITIZATION 2007 29 September-October 3 7 16 21 29 32 35 2 3 ARES September-October 2007 ARES REPORT ARES REPORT 4 ARES September-October 2007 ARES REPORT ARES REPORT

More information

野村資本市場研究所|ベイルインの導入に向けた検討-破綻時に債権の損失吸収を図る新たな措置-(PDF)

野村資本市場研究所|ベイルインの導入に向けた検討-破綻時に債権の損失吸収を図る新たな措置-(PDF) 1. SIFI 2. EU 1 FDIC G20 FSB 3. 4. FSB 2012 8 G20 88 2012 6 EU EU bail-in 1 ICB 2 write-down SIFI SIFI SIFI bail-out SIFI G20 too big to fail 2010 6 G20 SIFI 1 3 2011 11 FSBG20 1 2 3 2012 ICB PLAC 2011

More information

95 SMBC

95 SMBC 94 CEO CIO S ( CEO ) 2002 6 26 95 SMBC 2002 6 26 2002 6 26 96 2002 7 1 97 2002 7 1 98 2002 7 1 100-8155 6 4 03 3243-2626 100-0011 2 2 03 3508-8111 102-0073 2 3 03 3221-9811 104-0028 8 1 03 3243-3811 104-0061

More information

8’¼‹ä127-141

8’¼‹ä127-141 - H.B. Lary Ilse Mintz - - - - - - - Aaa. %. % Baa. %. % Baa - Chase National Bank H. C. Taylor. % Annual Report of Board of Governors of the Federal Reserve System.(1933) 231 q Moody s - Aaa Aa A Baa.....

More information

Sony Financial Holdings 1 2 Sony Financial Holdings 3 Sony Financial Holdings N 4 Sony Financial Holdings N N 5 Sony Financial Holdings N N Life Insurance Bank Non-life Insurance 6 Sony Financial Holdings

More information

DP/02-2 Discussion Paper, Version 1, JEL classification : G21, G

DP/02-2 Discussion Paper, Version 1, JEL classification : G21, G DP/02-2 Director General for Economic Assessment and Policy Analysis CABINET OFFICE DP/02-2 Discussion Paper, Version 1, 2002 9 JEL classification : G21, G28 E-mail: keiichi.omura@mfs.cao.go.jp E-mail:

More information

untitled

untitled Loyalty Insights ネット プロモーター経営 ロブ マーキー フレッド ライクヘルド 森光威文 Copyright 2014 Bain & Company, Inc. All rights reserved. 1 NPS blog report fin NPS blog report fin 2 3 NPS blog report fin 4 NPS blog report fin NPS

More information

アジアの資本移動の変化に関するクラスター分析 アジア域内の証券投資活性化に向けて

アジアの資本移動の変化に関するクラスター分析 アジア域内の証券投資活性化に向けて * ** 199 1 1996-97 relation * ** Seoul conference China and Emerging Asia: Reorganizing the Global Economy? held by KIEP and Seoul National University 26 5 11-12 Hugh Patrick Yung-Chul Park 26 9 9-1 East

More information

金融コングロマリットと範囲の経済:収益面の分析( )

金融コングロマリットと範囲の経済:収益面の分析( ) 3 ING 1998 2001 16 2 13 3 23 1 1 2 Herring and Santomero 1990 (1992) 3 2 Berger, Hanweck and Humphre(1987) 3 4 1 2 4 3 3 4 1 2 (2003) 3 Group of Ten (2001) 4 24 Berger, Hanweck and Humphre(1987) 1 2 3

More information

1 z q w e r t y x c q w 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 R R 32 33 34 35 36 MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR MR

More information

Vol.3.indb

Vol.3.indb 123 124 Migration Policy Review 2011 Vol.3 125 126 Migration Policy Review 2011 Vol.3 127 128 Migration Policy Review 2011 Vol.3 129 130 Migration Policy Review 2011 Vol.3 131 132 Migration Policy Review

More information

引当金の認識と評価に関する一考察

引当金の認識と評価に関する一考察 IMES DISCUSSION PAPER SERIES Discussion Paper No.2003-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2003-J-17 2003 7

More information

条件付償還義務株式の会計処理について

条件付償還義務株式の会計処理について E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES

More information

地方債と地方財政規律

地方債と地方財政規律 * 1990 GDP 40 JEL Classification: H39, H54, H63, H72, H77 Key words: * 16 (2005a, b) 1 Local Government Bonds and Fiscal Discipline By Takero Doi, Tomoko Hayashi and Nobuyuki Suzuki Abstract Outstanding

More information

GLOCOM Review 3:3 2

GLOCOM Review 3:3 2 GLOCOM Review 3:3 Center for Global Communications, 1998 1 GLOCOM Review 3:3 2 GLOCOM Review 3:3 3 GLOCOM Review 3:3 4 GLOCOM Review 3:3 5 GLOCOM Review 3:3 6 GLOCOM Review 3:3 7 GLOCOM Review 3:3 8 GLOCOM

More information

Title Author(s) Kobe University Repository : Kernel 課 税 所 得 計 算 における 資 産 負 債 アプローチと 収 益 費 用 ア プローチの 交 錯 (< 特 集 > 資 産 負 債 アプローチの 光 と 陰 )(Mixture of Asset-Liability and Revenue-Expense Views in Corporate

More information

わが国のレポ市場について―理論的整理と実証分析―

わが国のレポ市場について―理論的整理と実証分析― GCGC SC GCSC SC SC E-mail: yasunari.inamura@boj.or.jp E-mail: naohiko.baba@boj.or.jp GC general collateralscspecial collateral Griffiths and Winters GCFF Jordan and JordanDuffie matched book GC GC SC DuffieKrishnamurthy

More information

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様 IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No. 2010-J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2010-J-25

More information

51“ƒŒ{Ł¶flÅ›º/‚Ofl¼

51“ƒŒ{Ł¶flÅ›º/‚Ofl¼ Tomoyoshi Tanaka 1993 1999 EMU euro 2004 10 EU 2002 10 EU EU 2000 5 Joschka Fischer EU 2001 2002 2 Valery Giacard d Estaing Convention on the Future of Europe 50 21 2 Spring 2003 / No.51 19 1 2000 5 EU

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

(1) ) ) ) ) ) ) ) (2) ) ) ) ) ) ) ).

(1) ) ) ) ) ) ) ) (2) ) ) ) ) ) ) ). 27 3 1.... 5 2.... 6 (1)... 6 1)... 6 2)... 6 3)... 8 4)... 9 5)... 9 6)... 10 7)... 11 (2)... 12 1)... 12 2)... 12 3)... 14 4)... 16 5)... 16 6)... 17 7)... 17 (3)... 19 1)... 19 2)... 19 3)... 21 4)...

More information

untitled

untitled 1 (193 ) 2 3 1 2 3 4 IOC 5 1 2 3 PR 4 (International Olympic Committee IOC) IOC 2012 (1936) 1936 11 1932 1933 1 10 IOC 52 30 39 2008 2008 900 32 19 150 IOC 450 2000 1 5000 4 3500 3500 2000 1994 1999 170

More information

国際流動性に関する財政的側面について

国際流動性に関する財政的側面について IMF SDR IMF 2011 6 1 2 2011 E-mail: obstfeld@econ.berkeley.edu / /2011.10 35 1. 2007 2009 2 Goodhart [1999] 2010 11 2. 4 1970 IMF 1960 36 /2011.10 international reserve 1 D 35 1 D 35 1960 Eichengreen [2011]

More information

(1) (Karlan, 2004) (1) (1973) (1978) (1991) (1991) 1

(1) (Karlan, 2004) (1) (1973) (1978) (1991) (1991) 1 2004 1 8 2005 12 17 1 (1) (Karlan, 2004) 2 3 4 5 E-mail: aa37065@mail.ecc.u-tokyo.ac.jp (1) (1973) (1978) (1991) (1991) 1 2 2 2.1 (, 1978, 7 ) (2) (1988) 38 2 (3) (4) (2) (1986) 91 (1996) 2 1 (1993) 1

More information

40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2

40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2 Bulletin of Toyohashi Sozo Junior College 39 2001, No. 18, 39 67 EU IAS EU EU 1) EU 4 EU4 EC 1978EU4 True and Fair View : TFV 2) EU4 EU 1 Steve Lawrence, International Accounting, International Thomson

More information

account4-1.PDF

account4-1.PDF 12 8 23 13 1 1 2 4 13 TEL 1 13 1 12 2 1 12 4 30 13 1 1 2 13 1 1 Office 13 1 1 13 1 1 1 12 2 1 12 4 30 99 3 office 3.1 4 office 426 147 85 3 6 12 2 1 13 1 31 office 5 2 3 4 5 6 7 8 12 2 1 12 4 30 11 8 1

More information

1. 2001 10 2 480 2003 8 1.6 5 2. 90 3. 4. 5. 5 60 6. 1 2 2 2 4 5 5 6 6 6 7 10 10 10 12 12 12 14 14 15 15 60 15 17 17 18 2001 10 2 480 2003 8 1.6 5 1 1.8 3.6 1 6.8 1.5 3 3 5 6065 70 5 1.22004 1 1 2002 4

More information

, 3, 1999, 4,,

, 3, 1999, 4,, 1, 1992 2005,,, 10 2,, 1992 1998 1,,, 1998 2002 2,, 3,,, 2002, 2002 3 1 2 1 , 3, 1999, 4,, 3 14 11 2 I, 10,, 1992 2005, 2,, 3, 4,, II,, 1992 1998 1,, 1998 2002 2 2002 3 II-1: 1 1993 1998 90,, 1995 6850,,

More information

2006

2006 2006 1 1 2. 3. 4. 4. 5. 6. 7 2 8. 9. 5 9. 9. 13. 15. 15. 16 3 20. 21. 21. 22. 23. 23. 23. 24 The Adam Room 17 1997 111 199 240 1 3 2006 1 . 3. 4. 4 1. 4 2. 4. 5 1. 5 2. 5 3. 5. 6 1. 6 2. 6 3. 6 1 6 2 6

More information

商学 61‐4・5/3.木村

商学 61‐4・5/3.木村 251 1598 1815 1 Afrique Francophone 2 3 CFA Franc CFA CFP Franc CFP 17 20 400 2 2 4 1763 5 1815 1960 2 CFA Franc de lacommunautéfinancièreafricaine/franccfa CFA Franc de la Coopération Financière Africaine/

More information

Jeffrey Sachs Chang(1998) Steven Radelet and Jeffrey Sachs (1998) 1999 IMF 1999 World Bank 1998 [ 1998 ] 2000 p [ 20

Jeffrey Sachs Chang(1998) Steven Radelet and Jeffrey Sachs (1998) 1999 IMF 1999 World Bank 1998 [ 1998 ] 2000 p [ 20 62 1997 1996 1 1 2 1 Jeffrey Sachs1997 2 Chang(1998)Steven Radelet and Jeffrey Sachs (1998) 1999 IMF 1999 World Bank1998 [ 1998 ] 2000p.9196 [ 2003] 21 [ 2002 2000] [ 1998 1999 ] 1 62 21 3 4 5 6 90 7 3

More information

untitled

untitled S C B SHINKIN CENTRAL BANK 103-0028 1-3-7 TEL.03-5202-7671 FAX.03-3278-7048 URL http://www.scbri.jp 20 1015 GDP 80 S&L OFHEOHPI 2007 79 0.4 1994 13 1975 2007 912 1995 1-3 100 OFHEO 1980 2000 GDP ( 5.9)

More information

.h.C.c...s.qxp_p01-72

.h.C.c...s.qxp_p01-72 2003 2002 66.04 82.65 32.97 35.60 1.50 1.30 2.44 0.64 2.56 5.16 4.7 % 1.1 % 5.2 % 10.2 % 81.8 % 78.8 % 21,268 26,547 1,113 2,091 17,399 20,907 2,756 3,549 1,365 397 803,614 758,355 148,227 171,620 28,202

More information

海外における協同組織金融機関の現状

海外における協同組織金融機関の現状 credit union mutual thrift credit union building society Kreditgenossenschaft Savings & Loan association Crédit Agricole Arbejdernes Landsbank Amalgamated Bank credit union mutual thrift savings bank

More information

_™rfic

_™rfic 512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;

More information

O157 6/23 7/4 6 25 1000 117,050 6 14:00~15:30 1 2 22 22 14:30~15:30 8 12 1 5 20 6 20 10 11 30 9 10 6 1 30 6 6 0 30 6 19 0 3 27 6 20 0 50 1 2 6 4 61 1 6 5 1 2 1 2 6 19 6 4 15 6 1 6 30 6 24 30 59

More information

Superfund 2

Superfund 2 Superfund 2 Preface 3 Traditional Investments 4 Traditional Investments 1) +400% +300% +200% +100% 0% -100% 1986 1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 +600% 2) +500% +400% +300% +200%

More information

進展するコーポレート・ガバナンス改革と日本企業の再生

進展するコーポレート・ガバナンス改革と日本企業の再生 2 (1) 1990 (2) 90 (3) 80 90 (4) 90 3 ) ) (1) (2) ( ) (3) ( ) 3 3 ) () ( ) ( ) ) ) ( ( ) / arm length relationship ( ) 1 3 1998 (1999 3 ) 98 5-1 1 3 2 59.7( 15.8) 26 6.0 2 ( 9.4) 3 3.0 3 4 1 8.6 19.0( 16.5)

More information

MU_h1-h4

MU_h1-h4 NANJING MU8722 09:40 12:00 MU8763 09:00 13:00 MU 272 10:55 13:00 MU 524 13:50 16:15 MU8705 11:50 15:50 MU8762 14:10 16:30 MU 522 16:55 19:00 MU8726 19:15 21:35 13:00 14:10 MU 523 09:10 12:50 MU 521 12:00

More information

Labuan Offshore Financial Service Authority

Labuan Offshore Financial Service Authority 11 1997 98 2001 Labuan Offshore Financial Service Authority 2000 2001 1983 1958 Central Bank of Malaysia Act 1958 1989 Banking and Financial Institutions Act 1989 BAFIA 1 1983 Islamic Banking Act 1983

More information

.T.C.Y._.E..

.T.C.Y._.E.. 25 No.33 C O N T E N T S REVIEW 1 2 5 4 3 6 7 8 9 1 11 1, 1, 7,5 75 916,95 (121) 756,67 (15) 718,89 (13) 91,496 (169) 54,2 (179) 3,243 (75) 727,333 (129) 564,47 (112) 55,458 (11) 6,68,953 (18) 5,624,957

More information

経済教育に関する研究会中間報告書 概要

経済教育に関する研究会中間報告書 概要 ii iii 3 NHK 2 iv 3 4 12 34 1 2002 48 34 17 14 27 4 33 14 2002 31 17 4 4 8 2 (2) ( 8 ) 6%!? 57.7% 10.7% 6% 1 2 3 4 1 2 3 I II III I II III 1 2 3 1 2 200 100 120 3

More information

01

01 2 0 0 7 0 3 2 2 i n d e x 0 7. 0 2. 0 3. 0 4. 0 8. 0 9. 1 0. 1 1. 0 5. 1 2. 1 3. 1 4. 1 5. 1 6. 1 7. 1 8. 1 9. 2 0. 2 1. 2 3. 2 4. 2 5. 2 6. O k h o t s k H a m a n a s u B e e f 0 2 http://clione-beef.n43.jp

More information

わが国銀行業の将来像― 預金通貨需要からのアプローチによるマクロ的サイズの検討―

わが国銀行業の将来像― 預金通貨需要からのアプローチによるマクロ的サイズの検討― M1GDP M2M1 M1GDP M2M1 E-mail: kazuhiko.ishida@boj.or.jp E-mail: hitoshi.mio@boj.or.jp M2GDP Modigliani-Miller: MM Hoshi and Kashyap HKHK HK Quarterly Financial Report for Manufacturing, Mining and Trade

More information

物価変動の決定要因について ― 需給ギャップと物価変動の関係の国際比較を中心に―

物価変動の決定要因について ― 需給ギャップと物価変動の関係の国際比較を中心に― NAIRU NAIRU NAIRU GDPGDP NAIRUNon- Accelerating Inflation Rate of Unemployment GDP GDP NAIRU Lown and RichFisher, Mahadeva and Whitley raw materials G NAIRUTurnerFai WatanabeNAIRU Watanabe nested NAIRU

More information

ê ê ê 2007 ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê b b b b b b b b b b b ê ê ê b b b b ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê ê b

More information