"level2" Post in this tag
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
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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
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Other tier1 capital 定義
subordinated instruments with no specified maturity and no contractual dividends
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actuarial loss
prior service cost
それぞれincrease する原因
changes in actuarial assumptions (such as mortality rates )
amendment to the pension plan
level2
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何が何を超えてたらexcess principal payment と考えられるか
Firm’s contributions > total periodic pension cost の場合
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Total periodic pension cost =
Current service cost + interest cost - actual investment return
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Periodic pension cost reported in P&L=
Service cost +interest cost - the expected return on assets
level2
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Subsidiaries whose operations are well integrated with the parent will
use the parent’s currency as the functional currency
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If the functional currency is the same as the parent’s presentation currency, 〇〇 method is used
Temporal method
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Bonding costs
are assumed by management to assure shareholders that the managers are working in the shareholders’ best interest
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A lack of analysis and auditors tends to
資本構成
increase information asymmetry, which leads to higher debt
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