Microsoft Word - 査読SP問題110510RR.doc

Size: px
Start display at page:

Download "Microsoft Word - 査読SP問題110510RR.doc"

Transcription

1 JAVCERM Journal [] 2 # 2011_01_Ronko

2 1

3 2 2

4 1999 National Bank of Keystone(Keystone), Pacific Thrift and Loan(PLT) FDIC CAMEAL Greenspan FRB 2000 IT IT Greenspan[2004] BIS BIS[2003] [2005] BIS[2003]

5 (1) (2) 4

6

7 6

8 7

9 4.1 8

10 [2010b] GDP

11 ( ) [2004][2010a] Tier1 Tier1 6 Tier1 4.5 Tier Tier ()Tier1 Tier2 [2010a][2010b] Tier (0.625%)

12 GDP [2009]21 [2011]112 FRB (2011 )(2013 )

13 Tiei1, Tier (LCR: Liquidity Coverage Ratio)30 2 (NSFR: Net Stable Funding Ratio) (LCR) (NSFR) FSB G20 12

14 13

15 1 ( 2 ) ( 3 ) ERM(Enterprise Risk Management) [2004] 14

16 5ERM 5.1 ERM 15

17 16

18 (1) 17

19

20 19

21 4 20

22 PricewaterhouseCoopers LLP [2000][2005] (Plan) (Do) (Check) (Act) PDCA PDCA 21

23 22

24 23

25 24

26 25

27 [2003]

28 Archarva V.V and Richardson M.[2009] Restoring Financial Stability [2011] Bank for International Settlements, Committee on the Global Financial System( ) BIS[2003]), Credit Risk Transfer ( Basel Committee on Banking Supervision[1998a] Framework for Internal Control Systems in Banking Organizations, ( [2004] International Convergence of Capital Measurement and Capital Standards: a Rived Framework, [2005] Enhancing Corporate Governance for Banking Organization, [2006] Observed Range of Practice in Key Elements of Advanced Measurement Approaches (AMA), [2008] Implementation of the compliance principles, A survey, [2009a] Basel Committee on Banking Supervision Announces Enhancements to the Basel II Capital Framework, [2009b] Expansion of Membership Announced by the Basel Committee, [2009c] Initiatives on Capital Announced by the Basel Committee, [2010a] Group of Governors and Heads of Supervision announces higher global minimum capital standards, [2010b]Basel: A global regulatory framework for more resilient banks and banking systems, [2010c]Basel: International framework for liquidity risk measurement, standards and monitoring, 27

29 [2010d] Principles for enhancing corporate governance, [2010e] Sound Practice for the Management and Supervision of Operational Risk, [2010f] Operational Risk Supervisory Guidelines for the Advanced Measurement Approaches, ERISK[2002]Case StudyFirst National Bank of Keystone, ( FDIC[2000] Oral Statement of Donna Tanoue Chairman Federal Deposit Insurance Corporation before the Committee on Banking and Financial Services U.S. House of Representatives, February 8, 2000 FDIC ( FRB[2009] Supervising and Resolving Large Financial Institutions, November 10,2009 Speech by Governor Tarullo, ( Joint Forum[2004] Credit Risk Transfer, ( [2008] Credit Risk Transfer :Development from 2005 to 2007, Greenspan, A.[2004] International Financial Risk Management, New Horizons in Central Bank Risk Management, Central Banking Publications Jones, D.S.and K.K. King. [1995] The Implementation of Prompt Corrective Action: An Assessment,Journal of Banking and Finance 19,1995, Lam,.J.[1995] Enterprise Risk Management: From Incentives to Controls, Wiley Finance [2008]ERM Kiff, J. and Mills, P.[2007] Recent Developments in U.S. Subprime Mortgage Markets, IMF Working Paper ( PricewaterhouseCoopers LLP [2000] Corporate Governance and the Board, Institute of Internal Auditors Research Foundation[2005] Tett,G [2009] Fools Gold, International Creative Management[2009] The Committee on Corporate Governance [1998] Final Report, Gee Publishing [2000] 28

30 2 IT [2010] [2011]3 5 29

31 risk appetite COSO/ERM[2004] risk appetite 30

32 31

33 ERM Journal Editors-in-chief Associate Editors Assistant Editors ERM F TEL FAX URL:

34 JAVCERM

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

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

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

本文/YAZ172P

本文/YAZ172P 2004 2005 2006 2007 Committee of Sponsoring Organizations of Treadway Commission COSO 1992 Internal Control-Integrated Framework COSO 1 1 COSO 2009 7 27 2009 9 11 21 1956 1980 1986 MBA 1980 2006 1990 1993

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

野村資本市場研究所|アジアの金融競争力(PDF)

野村資本市場研究所|アジアの金融競争力(PDF) 2013 Spring 1. GDP 3 26% 2. 3. 4. GDP 1 GDP 2000 25.4% 2012 10 IMF 1 GDP 28.7%GDP 10.7% 20.3% 2000 2012 10 2 3 2000 2012 4.2 5.4 2 2000 14% 2012 26% GDP 2012 30 10 32003 11 2013 Spring 100% 2 90% 80% 70%

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

商品流動性リスクの計量化に関する一考察(その2)―内生的流動性リスクを考慮したストレス・テスト―

商品流動性リスクの計量化に関する一考察(その2)―内生的流動性リスクを考慮したストレス・テスト― E-mail: shigeru_yoshifuji@btm.co.jp E-mail: fuminobu_otake@btm.co.jp Bangia et al. G Bangia et al. exogenous liquidity risk endogenous liquidity risk et al LTCMLong Term Capital Management Fed G G T

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

環境マネジメントシステムが抱える課題と対応策――ISO14001の取り組み現場から

環境マネジメントシステムが抱える課題と対応策――ISO14001の取り組み現場から SJRM S J R M R i s k R e v i e w 9 ISO 14001 Issues and Actions on Environmental Management Systems (EMS): From the Consulting Field of the ISO 14001 Environmental Management System: EMS 1 EMS ISO 14001

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

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

技術流出防止指針公表用.PDF

技術流出防止指針公表用.PDF 15 3 1 4 .. 2 2.. 4. 6.10 10.14.16.19.24.26.28 1 2 1 2002 7 3 2002 3 4 2 3 5 4 4 6 7 8 5 5 9 plan (do) (check) (act) 1) 2) 3) 4) 5) 6) 7) 10 11 12 13 14 15 16 17 18 6 6 19 / / 20 21 22 7 23 8 24 25 26

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

CSR報告書

CSR報告書 2 3 4 6 7 8 9 10 11 12 13 14 18 19 20 22 23 24 25 26 27 2 3 4 5 6 Compliance 7 Internal Control & Information Security A Act P Plan C Check D Do 8 18 4 1 20 4 1 Management System 9 Management System 10

More information

平成20年度内部評価実施結果報告書《本編》

平成20年度内部評価実施結果報告書《本編》 10 11 12 13 14 15 16 17 Plan Do Check Action 1 2 3 4 146 13 20 43 44 45 62 104 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 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47

More information

untitled

untitled 1 1 2 3 2 1 ( 0) 2000 00 3 4 Check Action Do Plan 5 6 14001 5000 5000 1000 1000 7 8 9 10 2004 0.1 0.1 0.0 0.0 0.0 15.3 483.5 0.4 11 12 13 14 http://kankyou.pref.shizuoka.jp/seikan/seikanindex.htm 15 16

More information

-2-

-2- -1- -2- -3- -4- -5- -6- -7- -8- 10-9- -10-1 2 -11-1 1-12- -13- -14- Plan Do Check Action Check Action 1 -15- -16- -17- -18- -19- -20- -21- -22- 10 2 9 3 9 2 1 10 2 9 3 6 4 1 6 6 10 2 10 2 11 1 8 1 8 4

More information

野村資本市場研究所|ASEAN投資信託市場の現状と課題(PDF)

野村資本市場研究所|ASEAN投資信託市場の現状と課題(PDF) 213 Spring ASEAN 1. 2. 5.7 ASEAN 3. 3.3 4. 2.4 5. ASEAN 76 1 ASEAN 213 ASEAN 4 ASEAN ASEAN 2 1 1 1 1 1 OECD The Emerging Middle Class in Developing Countries January 21 2 Cerulli Associates Asset Management

More information

IMES DISCUSSION PAPER SERIES Discussion Paper No. 99-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8630 203 IMES Discussion Paper Series 99-J-17 1999 6 * JEL classification E52 E58

More information

大学論集第42号本文.indb

大学論集第42号本文.indb 42 2010 2011 3 279 295 COSO 281 COSO 1990 1 internal control 1 19962007, Internal Control Integrated Framework COSO COSO 282 42 2 2) the Committee of Sponsoring Organizations of the Treadway committee

More information

野村資本市場研究所|拡大するタイの住宅金融(PDF)

野村資本市場研究所|拡大するタイの住宅金融(PDF) 2013 Spring 1. 81 2004 79 2008 2010 10 6,893 10 2011 1 2. 25 15 5 4,000 3. 2006 2001 6,875 2011 2 368 3 2011 6 3 GDP 2011 1943 3836 4. 2010 5 2 5,000 90 30 3 3 5. RMBS 126 2012 ASEAN IMF GDP 2001 1,155

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

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

-February FRB BIS IMF BIS Spillover Spillovers BIS IMF EMEs

-February FRB BIS IMF BIS Spillover Spillovers BIS IMF EMEs BIS FRB BIS BIS FRB QE QE -February FRB BIS IMF BIS Spillover Spillovers BIS IMF EMEs GDP GDP........ GDP BIS, 83rd Annual Report, June 2013, p.14 Ibid., p.14. -February 1 1 2009 2013 2) 2009 2013 2) -7.6-4.0

More information

研究レポート表紙.PDF

研究レポート表紙.PDF No.118 November 2001 ISO ISO takeishi@fri.fujitsu.co.jp ISO14001 CEAR A4823 1. ISO14000 ISO14000 ISO14001 2. ISO ISO. ISO14001 ISO9000 OHSAS18001 18002 ISO14001 ISO IEC13335 ISO10006. ISO ISO14001 ISO9000

More information

東アジアの企業統治と企業法制改革 扉.indd

東アジアの企業統治と企業法制改革 扉.indd IMF IMF IMF - - Organic Act IMF Letter of Intent IMF Corporate Debt Restructuring Advisory Committee CIDRAC Corporate Debt Restructuring Securities and Exchange Commission SEC Stock Exchange of Thailand

More information

CEO Passion for the Best 217 CEO 22 No Passion for the Best

CEO Passion for the Best 217 CEO 22 No Passion for the Best 18 CEO 29 CFO 31 37 38 4 42 44 45 46 216 17 CEO Passion for the Best 217 CEO 22 No.1 2 3215 4 3 Passion for the Best 217 18 216 Passion for the Best 217 215 216 217 1 No.1 2 3 M&A 1 ROE: 1% 2 75% 1215

More information

FAS Fraud Risk Survey 20072009 PDCAPlanDo CheckAct A 2 Z Enterprise Risk Management: ERM ERM ERM ERM http://www.keidanren.or.jp/japanese/policy/cgcb/charter.html http://www.keidanren.or.jp/japanese/policy/cgcb/torikumi.html

More information

Dill,, pp. - - EU i - - i - - - COE - COE COE COE Good Practice GP GP GP GP JABEE INQAAHE PDCA Plan-Do-Check-Action - FD FD - - Rice,, p. niche - i - -Jones,, pp. - MCAT - - - - - - - - - - - - - -

More information

ペイオフ解禁のための処方箋

ペイオフ解禁のための処方箋 2001 4 1 2001 1 1 2 2000 4 3 4 5 2002 3 8 9 6 2001 4 1 2001 4 2001 4 2 2001 1 3 2001 3 1 1 3 4 4 6 6 8 8 9 10 12 12 12 13 13 14 14 14 15 16 17 29 37 1996 11 97 11 2001 4 1 2 2001 4 1 2000 4 2001 3 1 2

More information

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net FINANCIAL FACT BOOK 2002 FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net Sales Gross Profit Margin

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

ERM 2007/12/26 1

ERM 2007/12/26 1 ERM 2007/12/26 1 1. ERM 2. ERM 3. 4. 5. 6. 7. 2007/12/26 2 ERM COSO ERM 2007/12/26 3 ERM 2007/12/26 4 COSO 1985 1980 1985 1987 1992 2004 2007/12/26 5 COSO 2007/12/26 6 ERM CEO CRO) ERM CRO A B C D 2007/12/26

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

公務員倫理問題への新アプローチ

公務員倫理問題への新アプローチ OECD CPI CPI CPI CPI CPI CPI / GDP / / / /.............................. Transparency International Corruption Perception Index CPI CPI 30 25 20 15 10 5 0 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

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

磐田市水道事業ビジョン

磐田市水道事業ビジョン 20162025 I w a t a C i t y W a t e r w o r k s V i s i o n C o n t e n t s 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2049 (H21) (H22) (H23) (H24) (H25) (H26)

More information

長岡慎介  45‐78/45‐78

長岡慎介  45‐78/45‐78 HSBC http://news.bbc.co.uk/2/hi/business/5074068.stm HSBC HSBC Amanah Saadiq [CIBAFI 2005: 10; CIBAFI, 2009: 4; TheCityUK, 2013: 4; IFSB, 2013: 10; IFSB, 2014: 12] [TheCityUK 2013: 1] [UK Trade & Investment

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

伊東良子71‐92/71‐92

伊東良子71‐92/71‐92 IASB FASB IASB FASB FAS IAS FAS IAS IASB FASB IASB FASB IASB FASB IASB FASB IASB FASB FASB [2001], par. 7. (International Accounting Standards; IAS) (International Financial Reporting Standards; IFRS)

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

Kobe University Repository : Kernel Title 世 界 金 融 危 機 の 東 アジア 新 興 国 経 済 への 影 響 Author(s) 金 京, 拓 司 Citation 国 民 経 済 雑 誌, 202(5): 61-70 Issue date 2010-11 Resource Type Departmental Bulletin Paper / 紀 要

More information

2 2 3 4 5 5 6 10 14 17 18 18 20

2 2 3 4 5 5 6 10 14 17 18 18 20 1. 1990 2001 38 02 2. 90 3. 00 3 4. 02 5.5 3.6 2 5. 02 03 GDP 0 2 2 3 4 5 5 6 10 14 17 18 18 20 1930 50 81090 10 2001 38 2.2 2.301 7 02 3.603 5 3.5 FRB03 2 11 BS BS BS 90 1 Personal Income and Its Disposition

More information

1 1,200m ,482,620m 1 323,825m 1 205,988m 114,988m 60,000m 31,000m ,837m ,158,795m ,340m 1 48,006m 1 33,016m 1,125m

1 1,200m ,482,620m 1 323,825m 1 205,988m 114,988m 60,000m 31,000m ,837m ,158,795m ,340m 1 48,006m 1 33,016m 1,125m IV 39 7 10 167 1 3 9 2 10 79 1 1,200m 23 23 6 1 429 2,482,620m 1 323,825m 1 205,988m 114,988m 60,000m 31,000m 27 117,837m 3 2 426 2,158,795m 44 277,340m 1 48,006m 1 33,016m 1,125m 33,016m 4 14,990m 2 44

More information

和RIMNo.22高安氏.indd

和RIMNo.22高安氏.indd NIEsGDP 1990 200436.1 22.365.1 80 GDP 4 RIM 2006 Vol.6 No.22 RIM 2006 Vol.6 No.22 5 NIEs GDP GDP GDP GDP 90 GDP 1951 80 81 90 90 90 2001 2003 GDP 80 90 2001 2002 GDP 87GDP 80 GDP GDP 6 RIM 2006 Vol.6 No.22

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

商学 66‐6☆/7.松浦

商学 66‐6☆/7.松浦 1139 2008 9 2008 9 FRB : Federal Reserve Board FRB FRB 1140 1 2008 9 1 1999 2013 Bureau of Economic Analysis, Survey of Current Bunisess, International Data http : //www.bea.gov. 2014 8 10 1141 2000 1

More information

村本 孜71‐89/71‐89

村本 孜71‐89/71‐89 MERITUM RICARDIS OECD https://www.jicpa knk.ne.jp/download/image/index.html EU (intellectual capital rating) BCP OECD IR ex.) ex.) ex.) ex.) http://www.meti.go.jp/policy/intellectual_assets/index.htm (intellectual

More information

untitled

untitled CONTENTS 002 004 006 27 008 27 011 PART 1 012 27 013 015 017 019 020 MCEV 023 027 PART 2 028 030 034 036 LiPSS 038 040 042 043 046 049 052 057 PART 3 058 ERM Enterprise Risk Management 060 061 064 067

More information

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p. International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,

More information

untitled

untitled 2 3-2-1 RIA 2 RIA 1 RIA 2 2 1 3-2-2 RIA OMB CAO 3-2-3 OMB OIRA Office of Information and Regulatory Affairs RIA 12866 RIA OIRA's review of a draft regulation OMB 12866 Return Letters OMB Prompt Letters

More information

中田真佐男 323‐352/323‐352

中田真佐男 323‐352/323‐352 IT FinTech Finance Technology e SNS (AI) (2013) (2015) ATM IC EMV VISA MasterJCB VISA Master (Union Pay) VISA Master JCB J-Debit J-Debit VISA IC Alipay QR POS nanaco WAON EdyJR Suica PASMO au Master au

More information

ITC_H1H4,H2H3_080728_last.indd

ITC_H1H4,H2H3_080728_last.indd CSR ACTION PLAN 9 ITOCHU Corporation CSR Report 008 ITOCHU Corporation CSR Report 008 0 CSR ACTION PLAN ITOCHU Corporation CSR Report 008 ITOCHU Corporation CSR Report 008 CSR ACTION PLAN ITOCHU Corporation

More information

SMBC Group Report 2018 CEO CEO SMBC Group Report 2018 1 SMBC 4 SMBC 6 7 ESG 10 SMBC 12 CEO 20 22 CFO 27 28 30 32 34 36 38 40 42 SMBC SMBC Group Report 2018 IIRC 2013 12 SMBC Group Report 2018 CSR 2017

More information

金/金

金/金 IMF IMF M&A IMF IMF Gerchenkron Gerchenkron unbalanced growth Gerchenkron Johnson development state Hirschman IMF OECD IMF IMF GDP crony capitalism Krugman IMF capital market-based financial system bank-centered

More information

中国引き締め策の対外的影響

中国引き締め策の対外的影響 ito@nli-research.co.jp 2 2003 2004 9.8 47.8 10.7 84.3 3 1 1 4 5 9.6 9.8 47.8 28.6 84 60.2 30.2 7.5 SARS 15.4 338.83 11.9 726.97 42.7 SARS 10.7 12.8 ( ) 10.9 16.1 1997 6 8.7 11.9 20.7 21.6 16.2 17 7 15.3

More information

46 RIM 2007 Vol.7 No HSBC WTO 2006

46 RIM 2007 Vol.7 No HSBC WTO 2006 19782006 200716.7 2006 2007 RIM 2007 Vol.7 No.27 45 46 RIM 2007 Vol.7 No.27 2003 HSBC 1978 2006 2007 WTO 2006 RIM 2007 Vol.7 No.27 47 2003 10 92 95 98 99 4,000 20032006 2003 225 AMC 150 joint -stock companies

More information

1. 2006 2 6 1980 90 2. 3. 10 4. FDIC 5 5. FDIC NY Tel 03-3201-0557 E-Mail takashi.enbutsu@mizuho-ri.co.jp atsushi.niigata@mizuhocbus.com 3 4 4 6 9 14 14 17 27 30 31 34 34 35 37 38 38 39 2006 2 1 00 FDIC

More information

IMES DISCUSSION PAPER SERIES INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8660 30 IMES Discussion Paper Series 99-J-45 199912 12 1986 General Agreement of Trade in Service Multilateral

More information

伝統的な経済学では、「消費は重要ではあるが、気にしなくてもよい」と考えられてきた

伝統的な経済学では、「消費は重要ではあるが、気にしなくてもよい」と考えられてきた 2005 1 2004 SARS 2003 IMF 2004 5.0 2004 4.1 0.9 30 2005 2004 2005 2005 2005 2004 2005 IMF 2005 4.3 2004 IMF 2004 2003 3.0 4.3 2003 2 2003 2004 IT 2005 IMF 2005 2004 3.5 IT 1995 10 2.8% 10 2 1 IT IT 2004

More information

Hills 00 ICI0 993 994 995 464,05 00 99,989 3 37,78 464 44,05 37,377 44 009 777,8 304,044 69 07,08 005 300,80 86,83 5,004 006 4,550 3,487 0,54 007 608,4 300,930 9 34,648 008 53,88 66,6 3 57,09 8,975 65,0

More information

野村資本市場研究所|米国のOTCデリバティブ規制改革-改革の全体像と課題-(PDF)

野村資本市場研究所|米国のOTCデリバティブ規制改革-改革の全体像と課題-(PDF) 2012 Winter OTC 1. OTC CDS 2. 2010 7 OTC 3. OTC 4. 5. 6. 7. OTC OTC OTC 2010 7 OTC 132 1 CFTC SEC IT OTC 2010 601 1 2 2000 OTC CDS OTC AIG CFTC SEC OTC OTC 1 2 OTC 800 700 600 500 400 OTC 800 700 600 500

More information

Tran Thi Van Anh

Tran Thi Van Anh Title Kobe University Repository : Kernel アジア債券市場整備の取り組みと債券市場の現状について (To Which Stage Has Asian Bond Market Achieved?) Author(s) 三重野, 文晴 / 清水, 聡 / [ トラン, ティンバンアン ] Citation 国民経済雑誌,204(6):25-43 Issue date

More information

GDPギャップと潜在成長率

GDPギャップと潜在成長率 2003 output gap 80 1 20 90 20 70 2 1 2 output gap potential output 1 2 (2001) 3 potential rate of growth 2000 Meyer (2000) European Central Bank: (1999b) 2002 10 4 3 (2000) 4 4 () 5 5 5 6 () () 7 Total

More information

(1) (2) (3) (4) (1) (2) (3) (4) (5) (1) (2) (3) (4) (5) (1) (2) (3) (4) S&L (1) (2) (3) S&L (4) (5) (1) (2) (3) (4) (1) (2) 2 New York

(1) (2) (3) (4) (1) (2) (3) (4) (5) (1) (2) (3) (4) (5) (1) (2) (3) (4) S&L (1) (2) (3) S&L (4) (5) (1) (2) (3) (4) (1) (2) 2 New York S C B SHINKIN CENTRAL BANK 104-0031 3-8-1 TEL.03-3563-7541 FAX.03-3563-7551 http://www.scbri.jp/ FDIC New York 15-5 2004.2 (1) (2) (3) (4) (1) (2) (3) (4) (5) (1) (2) (3) (4) (5) (1) (2) (3) (4) S&L (1)

More information

untitled

untitled L A - 5 8 SBIC 2005 12 ERISA Employee Retirement Income Security Act of 1974 L Leverage SBA LR Leverage Ratio SBA ME Management Expense PC Private Capital PD Participating Debenture PPA Prioritized Payment

More information

野村資本市場研究所|国際統一基準行にバーゼルⅢの適用を図る金融庁告示の概要(PDF)

野村資本市場研究所|国際統一基準行にバーゼルⅢの適用を図る金融庁告示の概要(PDF) 2012 Spring 1. 2012 3 30 Q&A 2. 3. 2013 3 31 Tier1 Tier2 Tier1 Tier2 4. Q&A Q&A Q&A 2010 70 12 2012 3 30 1 2012 2 Q&A 2013 3 31 2016 2018 2015 2018 9 2 EU 2011 7 CRD FRB 2012 2 3 Tier1 Tier2 1 2 3 http://www.fsa.go.jp/news/23/ginkou/20120330-1.html

More information

IFAC International Auditing Practice Committee Issued by the International Federation of Accountants

IFAC International Auditing Practice Committee Issued by the International Federation of Accountants IFAC International Auditing Practice Committee Issued by the International Federation of Accountants Accounting estimate Accounting system Adverse opinion Agreed-upon procedures engagement Analytical

More information

Ł\”ƒ1PDFŠp

Ł\”ƒ1PDFŠp 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include

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

調査レポート

調査レポート 2011 8 19 2009 2011 2.4 108-8248 2-16-4 TEL03-6711-1250 12% 10% 8% 6% 4% 2% 0% -2% -4% -6% -8% -10% -12% 1/20 18% 16% 14% 12% 10% 8% 6% 4% 2% 0% -2% -4% -6% -8% -10% -12% -14% -16% -18% 2/20 35% 30% 25%

More information

.......p...{..P01-48(TF)

.......p...{..P01-48(TF) 1 2 3 5 6 7 8 9 10 Act Plan Check Act Do Plan Check Do 11 12 13 14 INPUT OUTPUT 16 17 18 19 20 21 22 23 24 25 26 27 30 33 32 33 34 35 36 37 36 37 38 33 40 41 42 43 44 45 46 47 48 49 50 51 1. 2. 3.

More information

電子マネーの将来とその法的基盤

電子マネーの将来とその法的基盤 1 * 2 1 http://www.kantei.go.jp/jp/singi/kisei/tousin/021212/index.html 3 4 2 4,386 59,801 2000 5 3 6 7 4 5 6 7 7 8 9 274 10 8 11 35 12 185 13 29 4 24 2020 14 9 15 354 10 16 2003 7 21 41 11 12 13 17 43

More information

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

More information

‚å„´561-3“å„´

‚å„´561-3“å„´ ...... Marks&Spencer British Airways Abbey National 2 3 29 FT a. 4 30 b Pension Benefit Guarantee Corporation c 31 Sea-Land TUPE Ocupational Pensions Regulatory Authority 32 Minimum Funding Requirement

More information

1.... 1 1.1...1 1.2...2 2.... 3 2.1...3 2.2...3 2.3...4 2.4...5 3.... 6 3.1...6 3.2...19 3.3...20 4.... 22 4.1...22 4.2...23 4.3...23 4.4...24 4.5...34 4.6...34 4.7 PDCA...35 1. 1.1 2 261 46 26 JR 17 1

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

IMES DISCUSSION PAPER SERIES Discuss ssion Paper No. 98-J-2 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8630 203 IMES Discuss ssion Paper Series 98-J-2 1998 1 VaRVWAP E-mail: ohsawa@boj.co.uk

More information

1

1 1 2 3 4 5 6 D A D E - A D F J B D F K C D F K C D F K C D G K C G I K C G I L D H I L D H I L D H I L 7 8 9 No 10 TOPIX TOPIX a a TOPIX a FTSE FTSE FTSE FTSE FTSE TOPIX 11 FTSE FTSE DirectiveEUDirectiveEC

More information

Microsoft Word - “‚“‡P.DOC

Microsoft Word - “‚“‡P.DOC masaaki.shirakawa@boj.or.jp 99 J 3 1999 6 1 i 10 i E-mail: masaaki.shirakawa@boj.or.jp . -------------------------------------------------------------------------------------------- 1. ---------------------------------------------------------------------------------------

More information

商学 59‐5・6/1.岡部

商学 59‐5・6/1.岡部 283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition

More information

YUHO

YUHO -1- -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- -32- -33- -34- -35- -36- -37- -38- -39- -40- -41- -42-

More information

33312004_先端融合開発専攻_観音0314PDF用

33312004_先端融合開発専攻_観音0314PDF用 Advanced Course for Interdisciplinary Technology Development National Institute of Technology, Gifu College Advanced Course for Interdisciplinary Technology Development 1 5 Curriculum National Institute

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

untitled

untitled 2 19 1960 1980 1990 6 1 6 144 6-36 - Firth [2007: 111-112], [2008: 162] 19 19 20 1960 1980 1 1-37 - 2 1978 1990 34.5 1994 56 1994 31 Kabutaulaka [2006b: 247] 1960 3 1960 1980 26 Dauvergne [2001: 23] 1990

More information

野村資本市場研究所|リバースモーゲージに求められる政府の役割-米国ホーム・エクイティ・コンバージョン・モーゲージ(HECM)誕生の経緯と意義-(PDF)

野村資本市場研究所|リバースモーゲージに求められる政府の役割-米国ホーム・エクイティ・コンバージョン・モーゲージ(HECM)誕生の経緯と意義-(PDF) HECM 1. FHA HECM 1970 FHA 1989 HECM 2. HECM GSE HECM 3. HECM 2011 10 2010 65 2,925 65 23.1 65 4 83 2012 Summer 1 1 2009 99 8,507 2 68 6,422 2009 55.3 2009 70 60 3,000 2009 7 1 2 ILO 1 84 2 3 4 3 4 85 2012

More information

A5 PDF.pwd

A5 PDF.pwd Global Reporting Initiative GRI 2013 International Integrated Reporting Council: IIRC IIRC 2013 European Union: EU European Parliament and the Council of the European Union 2014 Public Interest EntitiesPIE

More information

金融規制における課徴金制度の抑止効果と法的課題

金融規制における課徴金制度の抑止効果と法的課題 D&O D&O E-mail: kazutoshi.sugimura@boj.or.jp / /2015.7 143 1. 1 2 3 4 2 5 6 1 2005 13 2 3 6 2 172 2007 31 2 34 21 2 4 2005 40 172 2 1 1 25 3 28 24 301 5 175 1 2 6 2005 13 144 /2015.7 7 8 fairness retribution

More information

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF)

野村資本市場研究所|「財政の崖」回避をめぐる議論と米国地方債市場(PDF) 1. 1 2011 28% 2. 2012 12 3. 2013 1 2 4. 1 1 2013 1 2 2 1 2 Securities Industry and Financial Markets Association, Regulatory Fiscal cliff negotiation could affect the taxexemption, December 10 2012. Bloomberg,

More information

PDF.....p

PDF.....p 5 NGO 2006 2010 ODA JICA JBIC AusAid 118 5 VAMSEPII 2004 2007 VAMSEPII 1 NPO 2 3 4 1 NGO 119 1980 ODA 1 ALNAP 1 FASID http://www.fasid. or.jp/chosa/oda/kenkyukai.html 120 5 Active Learning Network for

More information