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1 October 2010 PwC 1
2 ... 4 I. REIT Appendix PwC 2
3
4 REIT PwC 4
5 I. (REIT) I-1. REIT REIT REIT US-REIT US-REIT 600 US-REIT US-REIT US-Mutual Fund (CMBS) US-REIT LLC REIT REIT US-REIT LLC US-REIT US-REIT US-REIT REIT REIT IRS US-REIT PwC 5
6 US-REIT US-REIT REIT US-REIT REIT 50 US-REIT REIT 5 REIT 50 US-REIT US-REIT 50 US-REIT REIT LLC (disregarded entity) REIT Real Estate Mortgage Investment Conduit CMBS REIT REIT REIT REIT US-REIT REIT REIT PwC 6
7 REIT US-REIT 4 Excise Tax (dividend) US-REIT REIT REIT 100 REIT REIT 100 REIT Sovereign Wealth Fund REIT LLC REIT US-REIT LLC REIT REIT REIT REIT 75 REIT 10 REIT 5 REIT REIT REIT REIT 25 PwC 7
8 REIT 75 REIT REIT REIT consent dividend REIT REIT REIT REIT REIT 25 US-REIT Real Proper y Real Property Real Property REIT IRS PLR Real Property Real Property Real Property Real Property REIT REIT PwC 8
9 US-REIT REIT Passive Active income Passive Active income REIT REIT Passive income Active REIT dealer 100 REIT REIT US-REIT 1120 REIT REIT REIT 10 US-REIT PwC 9
10 US-REIT REIT NAREIT Foreign Investment in Real Property Act, FIRPTA REIT 10 PwC 10
11 I-2. REIT REIT REIT A-REIT 1971 ASX REIT REIT ASX 900 A-REIT 70 A-REIT A-REIT ASX REIT REIT A-REIT REIT 1998 Managed Investment Scheme MIS REIT MIS REIT 2008 Managed Investment Trust MIT A-REIT MIT MIT REIT A-REIT Trust deed REIT REIT tax deferred (tax base) trust income PwC 11
12 A-REIT REIT A-REIT A-RETI REIT ASX A-REIT A-REIT REIT A-REIT A-REIT A-REIT MIT 10 A-REIT SPV A-REIT REIT A-REIT (entitle to all income) 1936 ITAA C Public Unit Trust Eligible Investment Business PwC 12
13 46.5 A-REIT 12 A-REIT 50 CGT 30 REIT / / A-REIT MIT 4 Eligible Investment Business Public Unit Trust Eligible Investment Business REIT - 75 rent excluded rent Excluded rent land rent (incidental) land rent - eligible investment business 2 unit trust REIT REIT Trust PwC 13
14 Excluded Rent Profit Based Rent Turnover Based Rent Passive Active income REIT Eligible Investment Business Passive Active income rent (rent) debenture foreign hybrid company Excluded Rent Fee PwC 14
15 A-REIT A-REIT 2013 REIT MIT Arm s length 2015 PwC 15
16 I-3. REIT REIT REIT REIT ASX REIT S-REIT 26 S-REIT 8 SGX S-REIT REIT REIT S-REIT the Code on Collective Investment Schemes the Property Fund Guidelines S-REIT S-REIT S-REIT 3 S-REIT S-REIT S-REIT S-REIT spread of holders S-REIT REIT REIT PwC 16
17 SPV S-REIT SPV SPC S-REIT S-REIT S-REIT REIT IRAS S-REIT tax transparent (specified income ) S-REIT ( revenue gain ) S-REIT S-REIT ITA 13 8) REIT( 6 REIT ) SPV S-REIT GST Goods and Services Tax PwC 17
18 REIT S-REIT the Code on Collective Investment Schemes the Property Fund Guidelines S-REIT permissible investment non-property corporations S-REIT 75 Income-producing Real Estate 5 S-REIT taxable income 90 Specified Income PwC 18
19 S-REIT the Code on Collective Investment Schemes the Property Fund Guidelines (permissible investment) non-property corporations S-REIT Passive Active income S-REIT Rent S-REIT S-REIT 17 PwC 19
20 I-4. REIT REIT REIT REIT REIT 2007 REIT REIT the REIT Rules specified investment flow-through entities SIFT the SIFT Rules SIFT TSX 34 Mutual fund trust REIT C-REIT 540 REIT 180 REIT REIT REIT C-REIT MFT(Mutual fund trusts) MFT C-REIT SIFT 2007 REIT REIT MFT REIT C-REIT MFT SIFT SIFT MFT 2011 REIT REIT 2011 REIT C-REIT PwC 20
21 C-REIT TSX Net Tangible Asset, NTA C-REIT MFT 150 C-REIT TSX 300 C-REIT 50 C-REIT C-REIT C-REIT C-REIT REIT C-REIT SIFT C-REIT C-REIT PwC 21
22 / SIFT SIFT REIT C-REIT SIFT C-REIT IFRS C-REIT C-REIT C-REIT (adjusted cost base) REIT C-REIT REIT qualified REIT property Non Portfolio Properties NPP REIT NPP 10 REIT (capital property) eligible resale property indebtedness Non Portfolio Properties (NPP) - Portfolio investment entity - 50 Canadian Real Immovable or Resource Property PwC 22
23 - Arm s length REIT 75 C-REIT 80 debentures REIT gross REIT revenue 75 REIT 90 C-REIT 95 debentures C-REIT C-REIT REIT MFT REIT REIT C-REIT REIT Non Portfolio Properties NPP PwC 23
24 REIT eligible resale property indebtedness NPP REIT Passive Active income REIT SIFT Passive income SIFT REIT REIT REIT real or immovable property rent based on profits C-REIT MFT C-REIT C-REIT US PwC 24
25 Appendix PwC 25
26 (**) (***) (*) (*) (**) (*) (*) (***) (*) DHC 2 PwC 26
27 PwC 27
28 PwC 28
29 PwC 29
30 6 PwC 30
31 -2. capitalized capital written off 5 (base cost) nondistributable reserves 2006 Open Ended Investment Company REIT Investment Trust Company REIT 90 Investment Trust Company OEIC revenue return capital return Capital loss PwC 31
32 revenue profit Cash Pool 90% PwC 32
33 Earnings & Profits Earnings & Profits E&P Earnings & Profits dividend Earnings & Profits: E&P Earnings & Profits E&P Current Earnings & Profits: CEP CEP E&P Accumulated Earnings & Profits: AEP 2 Earnings & Profits CEP AEP CEP (i) [CEP ] (ii) [CEP ] DRD PwC 33
34 (iii) CEP accelerated depreciation E&P Section312(k) alternative depreciation system(section 168(g)(2) 5 (iv) Earnings & Profits CEP AEP AEP CEP CEP AEP Earnings & Profits Earnings & Profits Earnings & Profits REIT Earnings & Profits (i) CEP REIT CEP REIT Earnings & Profits REIT AEP (ii) PwC 34
35 REIT Earnings & Profits REIT Gain Section562 e Accelerated Cost Recovery System 15 Earnings & Profits 40 (ii) Earnings & Profits Gain REIT Earnings & Profits Gain (iii) REIT Excise tax E&P REIT Excise tax (iv) Deficiency dividend E&P E&P Earnings & Profits Earnings & Profits REIT REIT REIT REIT E&P REIT 90 REIT REIT REIT Earnings & Profit 90 - PwC 35
36 Nominal Capital Aktiengesellschaft 50Ke Gesellschaft mit beschränkter Haftung 25Ke contribution account REIT 90% PwC 36
37 / 30 Treaty 25 FPI SPPICAV SIIC OPCI REIT REITs 85% PwC 37
38 ( ) PwC 38
39 Appendix ( ) 3 Appendix DHC 7 PwC 39
40 REIT REIT REIT REIT PwC 40
41 Pattern 1. REIT REIT REIT Pattern 2. REIT REIT Trust REIT REIT Pattern 3. REIT REIT ( ) REIT REIT REIT REIT REIT REIT REIT dividend paid (dividend) E&P REIT REIT E P REIT PwC 41
42 PwC 42
43 Appendix
44 PwC 44
45 PwC 45
46 PwC 46
47 PwC 47
48 PwC 48
49 PwC 49
50 2 PwC 50
51
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第１部 一般的コメント
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2017年12月期 決算説明資料
FINANCIAL RESULTS FOR FISCAL YEAR 2017 TABLE OF CONTENTS 2 HIGHLIGHTS OF FISCAL YEAR 2017 3 OUTLOOK ON FISCAL YEAR 2017 4 CONSOLIDATED NET SALES 4.4% 6,000 5,728 5,981 5,000 4,000 3,000 2,000 1,000 3,830
2 4 8 UFJ24 1 14 24 UFJ 3 CS 32 IT 34 37 ALM 57 58 243 59 66 69 9 92 94 117 UFJ 117 UFJ 153 UFJ 29 259 264 215229
UFJ 24 2 4 8 UFJ24 1 14 24 UFJ 3 CS 32 IT 34 37 ALM 57 58 243 59 66 69 9 92 94 117 UFJ 117 UFJ 153 UFJ 29 259 264 215229 24UFJ 247 UFJ UFJ UFJ UFJ UFJ 22 3 23 3 24 3 UFJ UFJ 13,629 13,715 11,982 1,641
金融システムレポート（2008年3月号）
inancial ystem eport 1 Box 1 5 1 1 1 1 3 17 5 7 Box 9 Box 3 3 Box 3 Box 5 36 Box 6 38 Box 7 1 1 1 3 3 5 Box 8 58 Box 9 6 6 1 6 66 Box 1 7 7 1 3 Box 1 7 7 8 1 1 3 Box Box 1 B1-1 B1-1 origination distribution
(1) 259 (2) 259 (3) (1) 260 (2) 261 (3) (1) 262 (2) 266 (3) 267 (4) (1) 268 (2) 269 (3) 269 (4) 270 (5) 270 (6) 27
SUMMARY 2014 26 4 26 5 30 257 258 259 259 (1) 259 (2) 259 (3) 260 260 (1) 260 (2) 261 (3) 261 262 (1) 262 (2) 266 (3) 267 (4) 268 268 (1) 268 (2) 269 (3) 269 (4) 270 (5) 270 (6) 270 (7) 271 (8) 271 271
TAC all rights reserve 1. Financial Accounting and Reporting とは ~ 株 式 会 社 は 取 引 の 結 果 を 外 部 に 報 告 しなければなりません~ Financial Accounting and Reporting of a
U.S.CPA Introduction to Financial Accounting & Reporting Textbook Contents 1. Financial Accounting and Reporting とは 2 ~ 株 式 会 社 は 取 引 の 結 果 を 外 部 に 報 告 しなくてはなりません~ (1) 株 式 会 社 とは どのような 組 織 なのでしょうか? 2 (2)
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第１章 国民年金における無年金
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参考文献Ⅰ－２－２ 変年準備金ＷＧに関するＡＡＡのレポート（和訳）.doc
1 2 1 3 4 2 5 6 7 8 9 10 11 12 13 14 15 Appendix A 3 3 1) CARVM 2) RBC 3) mutual fund GMDB VAGLB 4 16 5 )D) 6 X MCTE 7 Working Reserve GMWB VAGLB 8 Accumulated Deficiency )D) Accumulated Deficiency )D)
Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income / Net Sales Gross Profit Margin SG & A Expenses
FINANCIAL FACT BOOK 2 0 0 0 Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income / Net Sales Gross Profit Margin SG & A Expenses / Net Sales, R & D Expenses
経済原論
4 4-1 1 2,000 4-2 GNP GNP: Gross National Products GDPGross Domestic Products 1 867,922 389,741 478,182 12,832 5,837 6,996 1,303 666 636 300,836 189,909 110,927 33,547 19,862 13,685 2,812 1,710 1,103 8,719
ニューヨーク州の不動産競売手続
2007 19 3 I mortgage 1 mortgage legal title title theory lien theory title theory legal title equity of redemption 2 3 II foreclosure equity of redemption 1 Baxter Dunaway, The Law of Distressed Real Estate,
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最近の地価形成の特徴について
10 2000 10 *** * E-mail: shuuichi.uemura@boj.or.jp ** E-mail: yoshiko.satou@boj.or.jp 2 3 1 11 3 60 70 3 80 90 89 5 91 12 3 91 4 1 1 3 12 2000 9 1 1 19902000 4 GDP 2 1985 100 GDP 150 110 GDP 1955 GDP GDP
- 2 -
- 2 - - 3 - (1) (2) (3) (1) - 4 - ~ - 5 - (2) - 6 - (1) (1) - 7 - - 8 - (i) (ii) (iii) (ii) (iii) (ii) 10 - 9 - (3) - 10 - (3) - 11 - - 12 - (1) - 13 - - 14 - (2) - 15 - - 16 - (3) - 17 - - 18 - (4) -
2 1980 8 4 4 4 4 4 3 4 2 4 4 2 4 6 0 0 6 4 2 4 1 2 2 1 4 4 4 2 3 3 3 4 3 4 4 4 4 2 5 5 2 4 4 4 0 3 3 0 9 10 10 9 1 1
1 1979 6 24 3 4 4 4 4 3 4 4 2 3 4 4 6 0 0 6 2 4 4 4 3 0 0 3 3 3 4 3 2 4 3? 4 3 4 3 4 4 4 4 3 3 4 4 4 4 2 1 1 2 15 4 4 15 0 1 2 1980 8 4 4 4 4 4 3 4 2 4 4 2 4 6 0 0 6 4 2 4 1 2 2 1 4 4 4 2 3 3 3 4 3 4 4
20 15 14.6 15.3 14.9 15.7 16.0 15.7 13.4 14.5 13.7 14.2 10 10 13 16 19 22 1 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 2,500 59,862 56,384 2,000 42,662 44,211 40,639 37,323 1,500 33,408 34,472
1 (1) (2)
1 2 (1) (2) (3) 3-78 - 1 (1) (2) - 79 - i) ii) iii) (3) (4) (5) (6) - 80 - (7) (8) (9) (10) 2 (1) (2) (3) (4) i) - 81 - ii) (a) (b) 3 (1) (2) - 82 - - 83 - - 84 - - 85 - - 86 - (1) (2) (3) (4) (5) (6)