Bonding costsare assumed by management to assure shareholders that the managers are working in the shareholders’ best interest level2 Jul 25, 2021, 3:09 AM suicasuicaoishii
バーゼルⅢ自己資本規制 3つCommon equity Tier1 : 4.5% of RWA
going concern capital: 6.0%
total (総自己資本): 8.0% level2 Jul 4, 2021, 2:42 AM suicasuicaoishii
currency (peso)risk to the parent を下げるために有効な手段はReducing equity and increasing peso liabilities level2 Jun 21, 2021, 4:46 AM suicasuicaoishii
Other tier1 capital 定義subordinated instruments with no specified maturity and no contractual dividends level2 Jul 4, 2021, 2:37 AM suicasuicaoishii
actuarial loss
prior service cost
それぞれincrease する原因changes in actuarial assumptions (such as mortality rates )
Subsidiaries whose operations are well integrated with the parent willuse the parent’s currency as the functional currency level2 Jun 21, 2021, 2:18 AM suicasuicaoishii
If the functional currency is the same as the parent’s presentation currency, 〇〇 method is usedTemporal method level2 Jun 21, 2021, 3:44 AM suicasuicaoishii
Temporal method
Non monetary assets and liabilities
売上原価
減価償却Historical rate level2 Jun 21, 2021, 3:50 AM suicasuicaoishii
combined ratio after dividendscombined ratio +dividends to policyholders ratio level2 Jul 4, 2021, 6:07 AM suicasuicaoishii
保険会社
Combined ratiounderwriting loss ratio + expense ratio level2 Jul 4, 2021, 5:28 AM suicasuicaoishii