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Post : suicasuicaoishii
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deviates
逸脱する
英単語
suicasuicaoishii
haphazardly
無計画に
英単語
suicasuicaoishii
prudence
慎重
英単語
suicasuicaoishii
Congruence
一致性
英単語
suicasuicaoishii
書斎で
In study
英会話
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
退職給付費用のpl上の取り扱い
USGAAP
IFRS
USGAAP operating expense
IFRS 色々
level2
suicasuicaoishii
Past service costs
US IFRS
IFRS expensed immediately
US amortized
level2
suicasuicaoishii
Overfunded とは
Fair value of plan assets > PBO
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
Temporal method
Non monetary assets and liabilities
売上原価
減価償却
Historical rate
level2
suicasuicaoishii
combined ratio after dividends
combined ratio +dividends to policyholders ratio
level2
suicasuicaoishii
保険会社
Combined ratio
underwriting loss ratio + expense ratio
level2
suicasuicaoishii
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