バーゼル4

Similar documents
KPMG Japan tax newsletter

国際課税原則帰属主義

KPMG Indonesia Advisory Service

ユーザーズマニュアル

Title Slide One

Adobe Acrobat DC 製品比較表

日台租税協定(通称)の締結

2017年度税制改正 相続税・贈与税国外財産に対する納税義務の範囲の見直し

MIDI_IO.book

IFRSにおける適用上の論点 第27回

国際課税原則帰属主義

タイ子会社管理の基礎知識 第5回 タイの会計基準が大きく変わる~日系タイ子会社のTFRS for SMEs対応~

会計ニュース・フラッシュ

Huawei G6-L22 QSG-V100R001_02

IFRSにおける適用上の論点 第20回

新収益認識基準が企業経営に与える影響の考察~業種別シリーズ 小売流通業~


スタジアムの収入源となるネーミングライツ~海外と日本の比較

本日の内容 GIPS 基準における公正価値の考え方 (GIPS 評価原則 ) と実務上の留意点および課題 GIPS 2010 年改訂版におけるポートフォリオ評価 ポートフォリオ評価に関する重要な変更 GIPS 評価原則 について 公正価値 と 検証 GIPS 基準と既存の評価方法との差異分析 GIP


2015年中国税务年会

ベース0516.indd

SonicWALL SSL-VPN 4000 導入ガイド

Public relations brochure of Higashikawa April No.750 CONTENTS

untitled

ユーザーズマニュアル

社会学部紀要 117号☆/1.野瀬

2018年度改正 相続税・贈与税外国人納税義務の見直し













NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

インターネット接続ガイド v110

137. Tenancy specific information (a) Amount of deposit paid. (insert amount of deposit paid; in the case of a joint tenancy it should be the total am

ネーミングライツから見る観客増加の重要性



NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信


NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

外部SQLソース入門




NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

NEXT FUNDS NASDAQ-100 連動型上場投信

エレクトーンのお客様向けiPhone/iPad接続マニュアル

基本操作ガイド

iPhone/iPad接続マニュアル

PwC s Strategy& PwC PwC JapanStrategy& PwC Strategy& PwC PRTM Strategy& PwC JapanPwC Strategy& Strategy&PwC PwC Japan *1 One

ミャンマーでの建設受注に関わる税務問題

<95DB8C9288E397C389C88A E696E6462>

ユーザーズマニュアル

Dolphin 6110 Quick Start Guide

2 except for a female subordinate in work. Using personal name with SAN/KUN will make the distance with speech partner closer than using titles. Last

SpecimenOTKozGo indd

2015年年次報告書

2

untitled

IFRSにおける適用上の論点 第26回

平成30年3月期決算の留意事項(税務)

eTA案内_ 完成TZ


A5 PDF.pwd

スポーツの発展と放映権料の関連

製造業におけるデジタルトランスフォーメーションの盲点

TH-47LFX60 / TH-47LFX6N

untitled

A 28 TEL Take-Two Interactive Software and its subsidiaries. All rights reserved. 2K Sports, the 2K

日本ロータリー史


基本操作ガイド

Xpand! Plug-In Guide

Copyright 2006 KDDI Corporation. All Rights Reserved page1

Software Tag Implementation in Adobe Products

X-Form Plug-in Guide

操作ガイド(本体操作編)


untitled

untitled

Transcription:

Basel 4 Emerging from the mist 1 FINANCIAL SERVICES kpmg.com

2 Basel 4 Emerging from the mist

Basel 4 Emerging from the mist 3

4 Basel 4 Emerging from the mist

Basel 4 Emerging from the mist 5

6 Basel 4 Emerging from the mist

Basel 4 Emerging from the mist 7

8 Basel 4 Emerging from the mist

Basel 4 Emerging from the mist 9

10 Basel 4 Emerging from the mist

Basel 4 Emerging from the mist 11

Jeremy Anderson CBE Chairman, Global Financial Services T: +44 (0)20 7311 5800 E: jeremy.anderson@kpmg.co.uk Bill Michael EMA Head of Financial Services KPMG in the UK T: +44 (0)20 7311 5292 E: bill.michael@kpmg.co.uk Giles Williams Partner, Financial Services Regulatory Centre of Excellence, EMA region KPMG in the UK T: +44 (0)20 7311 5354 E: giles.williams@kpmg.co.uk Simon Topping Principal, Financial Services Regulatory Centre of Excellence, ASPAC region KPMG in China T: +85 2 2826 7283 E: simon.topping@kpmg.com Hugh Kelly Partner, Financial Services Regulatory Centre of Excellence, Americas region KPMG in the US T: +1 202 533 5200 E: hckelly@kpmg.com Steven Hall Partner, Financial Services KPMG in the UK T: +44 (0)20 7311 5883 E: steven.hall@kpmg.co.uk Clive Briault Senior Adviser, Financial Services Regulatory Centre of Excellence, EMA region T: +44 (0)20 7694 8399 E: clive.briault@kpmg.co.uk Seiji Kamiya Partner, Financial Services Regulatory Centre of Excellence, ASPAC region T: +81 3 3548 5100 E: seiji.kamiya@jp.kpmg.com TEL: 03-3548-5100 financialservices@jp.kpmg.com kpmg.com 2013 KPMG International Cooperative ( KPMG International ), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. 2013 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG international. RR Donnelley rrd-286204 September 2013 Japan 13-1525