"level2" Post in this tag
Bonding costs
are assumed by management to assure shareholders that the managers are working in the shareholders’ best interest
level2
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
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
suicasuicaoishii
Other tier1 capital 定義
subordinated instruments with no specified maturity and no contractual dividends
level2
suicasuicaoishii
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
suicasuicaoishii
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
level2
suicasuicaoishii
Total periodic pension cost ＝
Current service cost ＋ interest cost - actual investment return
level2
suicasuicaoishii
Periodic pension cost reported in P&L＝
Service cost ＋interest cost - the expected return on assets
level2
suicasuicaoishii
Subsidiaries whose operations are well integrated with the parent will
use the parent’s currency as the functional currency
level2
suicasuicaoishii
If the functional currency is the same as the parent’s presentation currency, 〇〇 method is used
Temporal method
level2
suicasuicaoishii
A lack of analysis and auditors tends to
資本構成
increase information asymmetry, which leads to higher debt
level2
suicasuicaoishii
More
