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- きょういち やたけ
- 7 years ago
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1
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3 4 1 AB ACB C 5 6 7
4 8 1AB B C Return on EquityROE ROE ROE ROE3 ROE ROE
5 11 12 aggregation problem
6 15 Management Approach
7 2 Sub- Consolidation 18
8 ROE
9 19 ROE ROEROE ROEROE ROE 21
10 22
11 3 ROIROE Economic Value AddedEVA TM
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18 Vol.57 No VOL.58 NO SFAS131 Disclosure about Segments of an Enterprise and Related Information IFRS8Operating Segment Vol.50 No Vol.51 No
19 EVA TM MCVA MCVA3EVA R ABCBSC Vol.51 No
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 200 150 4,420 4,203 620 1,466 5,240 5,819 138 101 3,416 3,194 464 828 4,019 4,123 61 49 730 735 12 42 805 826 100.00 100.00 93.83 93.49 76.86 59.36 92.05 85.06
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DISCLOSURE 214 1 2 3 4 2,74 65 426 476,51 323,885 52,518 18,798 7.94 9,266 9 6 2,34 74 857 49,26 319,254 516,578 19,34 7.45 11,123 11 624 1,753 84 477 48,826 321,328 57,72 2,21 8.17 1,455 1 68 21 22 23
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