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 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
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
G 7 G10 1
a b c d G10 G10 2
3
4
5
6
1. 1 2 2. IASC 3 1 1975 G10 2 3 1998 10 G7 IASC review 7
IASC 4 3. 1) 5 2) G10 G10 3) 4. IAS 39 4 IAS 30 5 8
5. 4 a b c d 6. 6 8 7 6 1997 9 7 e reserve allowance 9
21 1 21 2 7. 8. 8 9 8 9 1999 2 IOSCO 1994 4 1999 7 10
9. 10. 11. 12. 11
1999 4 1999 7 13. 12
14. G 7 G10 15. 10 16. 10 13
11 17. 12 G10 G10 11 tier1 1.25 tier2 12 1998 9 14
13 18. IASC 14 19. 20. 13 14 IASC 1997 3 IAS 39 IASC 1998 12 15
21. 16
15 16 17 18 19 15 16 probability test IAS 39 FASB 5 114 test of reasonable assurance CICA 3025.03 17 provision valuation reserve provision reserve IASC provision reserve IASC IAS 37 18 19 17
20 20 18
22. 23. substandard loans doubtful loans irrecoverable loans 24. 21 21 1999 7 19
25. 26. 27. 22 22 IAS 1 1997 IASC 20
28. 23 29. CICA 1000 FASB 2 5 23 21
30. hidden/undisclosed reserves 31. 22
32. 33. 34. 23
35. 36. 24 1 24 24
37. 25 38. 26 27 25 26 27 knowledgeable willing an arm s length transaction) 25
39. 40. 41. 28 42. a 28 26
b c 3 29 43. 44. 29 27
45. 46. 28
47. 60 30 31 30 31 29
48. 49. 50. 30
51. 32 52. 33 32 33 10% 5% 10% 31
34 35 53. 54. 55. 34 35 32
56. 57. 58. migration analysis 36 36 33
37 59. 60. 61. 62. a 37 34
b 38 c 63. 64. 38 6 35
65. 66. 39 40 39 40 36
67. 68. 69. 41 41 37
70. 42 71. 42 38
43 72. 73. 74. 43 39
40
75. 44 76. 77. 45 44 45 41
78. 1999 7 79. 42
80. 81. 43
82. 83. 84. 44
45 46 85. 86. 46
87. 88. 89. 46
90. 91. 47 90 48 90 92. 47 48 30 89 90 179 180 47
49 93. 94. continuity schedule 49 48
95. 50 51 96. 50 51 49
97. 98. 99. 50
51
100. IASC 101. 102. 52
103. 104. IASC IAS 30 <IAS 39 > IAS 32 105. 53
106. 107. 52 52 1999 4 54
IASC IAS 1) 2) 3) IAS 1.20 4) IAS 39.27 5) IAS 39.35 6) IAS 39.66 7) (IAS 39.109 IAS 39.111) 55
8) (IAS 39.111) 9) 10) IAS 18.30 IAS 39.73 11) (IAS 39.116) 12) IAS 1.29 IAS 30 13) IAS 1.97 IAS 30.43 IAS 32.47 14) IAS 1.97 IAS 30.43 IAS 32.47 15) IAS 32.43A (IAS 39 ) 16) 17) (IAS 14) 18) IAS 32.66 (b) IAS 30.40 19) recourse arrangements (IAS 30.26 IAS 37.86) 20) (IAS 30.43 (c)) 56
21) 22) IAS 30.43 (b) 23) IAS 30.43 (d) 24) 25) 26) 57