ࠬᎈ၍ଣᙄʕٙ׳ಛڦ͜ಯฦฦ̰ᅼۨᘽઽሬāږፄᑌΥᅄڦʕːࠬᎈʱؓۃԊIFRS ) ၾߕึࠇۆԨ͊Υʘۃd༨Άყึࠇۆ։ࡰึ ( International ุ੬ϞΝࣛቇ͜Շ΅ۆϾᇜႡՇ΅ৌਕజڌAccounting Standard Board, IASB ) 2009ٙცӋd০࿁ΝᙄᕚΝࣛһอٙʮజɽεҎϋ11˜೯̺ږፄʈՈjᛅቖϓ͉ၾಯฦૐঐʝীሞ՟ᗆfϤ̮dεจԈɰˀʮజণࣩ ( ˸ɨᔊ၈IASBণࣩ ) d࿁ෂ୕˸݈IASBণࣩίྼਕੂБɪϞՉѢᗭʘஈfɪࠑᛅቖܝϓ͉ፅඎʘ׳ಛᏐϗಛdᇍՉਗ਼˸ՇධΪ९ߧIASBࡡ͉ཫಂί2010ϋֵਗ਼͍όཫಂฦ̰ᅼۨПࠇڦ͜ಯฦฦ̰fϾߕ೯̺ʘʮజᆽַ֛Ї2011ϋf͉˖˸ࡡପʘৌਕึࠇۆ։ࡰึ ( Financial Accounting ͛ʘ׳ಛ ( રৰࡡʹପ͛ʘᏐϗಛၾܝᚃStandard Board, FASB ) ɰ2010ϋ5˜೯̺1ᒅɝ՟ʘවᛆ ) މೊᓃdীሞՇ΅ণࣩගᝈอٙึࠇۆণࣩ ( ˸ɨᔊ၈FASBণࣩ ) d࿁ᓃʘࢨମdԨ̨͟ᝄ͊Ըਗ਼Όࠦቇ͜IFRSdɪࠑ༟ପʘಯฦПࠇ͵ϞהীሞdՇ΅ণࣩܝᚃ͵࿁IASBϽඎྼਕੂБѢᗭהరӋʘಁʱй2010ϋ6˜ֵၾ9˜ֵҁϓʮකจԈᅄ˾˙ࣩᆑίܠϽ˙Σ̋˸ʧୗfӋfᗫจԈڌ༺٫ ( ܼ̍˴၍ዚᗫeΆุeึࠇࢪeৌజԴ͜٫ၾኪ٫ਖ਼ ) ౷ཁႩ͉˖͟Դ͜༟ৃeڦ͜ฦ̰ၾлࢹϗމՇ΅ণࣩπϞࢨମd͟ΌଢʷၾყɝፅඎႩΐɧࡈࠦΣଫীሞIASBၾFASBՇʷᒈැସБɨdίყึࠇۆ ( International ΅ণࣩהᏝʘ˙جሞၾՉྼਕ̙БdԨ࿁Financial Reporting Standardd˸ɨᔊ၈Շ˙ج̋˸ˢ༰ʱؓf1 Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging ActivitiesjFinancial Instruments(Topic 825) and Derivatives and Hedging(Topic 815)24ږፄᑌΥᅄڦᕐ˜̊ ୋɤɖಂ
ࠬᎈ၍ଣԸཫ̙Бπίሯဲdᗫ͊ԸཫdྼਕIASBণࣩjཫಂฦ̰ᅼۨႩ̙ٝཫԈ ( foreseeable ) ٙ͊Ըɽߧމ( ɓ ) Դ͜༟ৃ1-3ϋdვБε൴ཀ7ϋ˸ɪʘڗಂ׳ಛdIASBהᏝʘཫಂฦ̰ᅼۨdცࠅ࿁ࡈ͛նմಂʘཫಂฦ̰̙ቦ݊࠽ਠٙfࡈ׳ಛ͛նಂʘڦ͜ฦ̰ආБཫಂd݂݊ধ˸ג൲ପۜމԷd࿁̨ᝄήਜגήପცϽඎΌʘᗫ༟ৃdܼ̍ཀ᜕̘eಂ౻ंତرၾג൲༼ߒᒈැଫЪяତdΎ০࿁ཫԫၾତرe˸ʿ࿁͊Ըࡈ͛նಂʫʘཫಂฦ̰ПࠇהࠦᑗʘࠠɽܿආБীሞfಂ༟ৃኽ˸ПࠇdIASBႩމீཀਖ਼ุкᓙdঐྡɓ͟ཀ̘12ϋԸڦ່גᄆܸᅰяତ̨ਜ፫ੑ٫މཫಂ͊Ըʘҹᗫ༟ৃdԑ˸ίʔΝᝄגήପʘ౻ंృᐑdՉృᐑմಂڗdɤ౻ंృᐑਜݬɨΐቇʘ௪תь੮˥dɰ2ቱϋ͊̀ঐҁϓɓࡈմಂfҢࡁ߰ɽߧ˸גᄆঐᒒеί౻ं৷ࢤϾяତˀᔷᒈැࣛ௪ת˥ܸᅰ100މਿdί2004ϋֵ˸ۃމጽૢಂdΐʔԑʘࠬᎈf2005ϋ˸ܝމᓒੵಂdՇࡈਜග੮ᙧɨ༼್Ͼdྼਕޢ࿁ࡈ͛նմಂʘ͊ߒଟᒈැπίᜑഹʘࢨମ ( ਞቡྡɚ )jίጽૢྡɓ ̨ᝄήਜڦ່גᄆܸᅰᒈැྡ160150140130ጽૢಂ120110ᓒੵಂ10090802 ʱ˖ᘠᜑͪࡈגήପ౻ंృᐑɽߒމ18-20ϋdਞቡLars Trede(2006)ୋ23fږፄᑌΥᅄڦᕐ˜̊25 ୋɤɖಂ1998Q11998Q31999Q11999Q32000Q12000Q32001Q12001Q32002Q12002Q32003Q12003Q32004Q12004Q32005Q12005Q32006Q12006Q32007Q12007Q32008Q12008Q32009Q12009Q32010Q12010Q3
ࠬᎈ၍ଣಂd༼ߒଟІ׳ಛකৎӉᖂʺd੮ᙧίߒ2eϽඎג൲ʪۃᎵʘतdࡈ͛ୋ4-5ϋֵ ( 48-60ࡈ˜ ) ༺Ց৷ࢤdϾܝᒈැնմಂ̙ঐසႊגήପృᐑմಂٙɓӉֻɨd੮ᙧ൳৷൳ʔ༼ߒiϾίגήପ౻ʱd͟ᓒੵಂၾጽૢಂ༼ߒڌତɦ3ंᓒੵಂdৰ༼ߒଟᜑഹ༰Э̮dتਗషܓۆᜑഹʔΝdැ̀ᄣ̋ПࠇᆽٙѢᗭʔᜑi̻ѩϾԊd༼ߒଟʘتਗޢՇܓf٫ʘගf3e͟ɪࠑሞࠑᜑͪג൲ٙ੮ᙧeପ͛ג൲ࡈ͛նմಂܘڗ ( ۰ߒϋ̙ࠢঐ༺ϋ΅eۃᎵଟၾዄڭۜᄆ࠽ ( ա20ϋ ) d࿁ࡈ͛նմಂආБཫಂฦ̰ПࠇϞגήପ౻ंᅂᚤ ) ഃመεΪ९ึᅂᚤՉѢᗭܓdɓছਂجڷԱኽዝ᜕̦ၾ൲ಛत༈അ׳ಛʘ༼ߒଟ ( PD ) ၾ༼ߒฦ̰ආБଫПࠇdԨᎇࣛගཀӉሜfШଟ ( LGD )dϾ݁Ϊ९ၾ˂್Ө ( ν̙ঐʥࠦᑗɨΐܿj921ήቤ ) һ̙ঐٜટᅂᚤגήପ̹ఙd1eגήପ౻ंృᐑڗdස݊ႎණ՟ධΪ९ᗭ˸ПࠇϾැ̀ிϓܝᚃࠠɽࡈאᅰࡈృᐑʘ༼ߒฦ̰ᅰኽఱʔ࢙fሜdৌਕజڌ̙ٙڦ፠ܓΪϾࠥЭfྡɚ ג൲ίʔΝ౻ंృᐑಂග੮ᙧɨʘ˜༼ߒଟᒈැྡጽૢᓒੵ༼ߒଟ(%) 7 13 19 25 31 37 43 49 55 61 67 73 79 85 91 97 103 109 115 121 127˜΅ᅰ3 ν؈ࡒᚥג൲׳ಛ࿁ዄڭۜᄆ࠽(LTV)࿁༼ߒฦ̰ଟ(LGD)ʘᅂᚤdጽૢಂۃܝฦ̰تਗషܓึһᄌडdᓒੵಂฦ̰ଟX(PDLGD)ʥ್ЭϾ̻ᇠf26ږፄᑌΥᅄڦᕐ˜̊ ୋɤɖಂ
ࠬᎈ၍ଣኋ၍࿁͊Ը࢝ૐהପ͛ٙฦ̰ཫಂՈϞ৷Бܝᚃಂග߰࿁ࡡཫಂฦ̰ПࠇϞࠋࠦᜊܓٙʔᆽ֛f್Ͼତʦึࠇྼਕʕመεʮ̻ਗdίீཀࡡϞࣖлଟұତܝପ͛ʘࢨᕘdᄆ࠽ၾࠋව௪ፅඎ͵፠৷ܓਖ਼ุкᓙၾПਗ਼ಂͭуႩΐฦ̰fࠇdΝᅵɰπίʔᆽ֛dԨѩცίܝᚃܵᚃྼਕจԈɽε˕ܵIASBণࣩʕཫಂฦ̰ᔳሜfʦึࠇۆᇍ࿁ίৌਕజڌᅼۨٙ฿ׂdШ࿁݊щԴ͜ཫಂତږݴඎ˸ɪˀ݈၍ଣ٫Ꮠ͜הϞ༟ৃ༺ϓʘΥଣཫಂdࡡϞࣖлଟұତʘᅼόʚ˸ፅඎۆϞהڭʔШ̙ટաeޟЇʊϓމ˴ݴਂجfΪϤdवdৰᜌ፨Υଣ̮dՈϞ৷ܓʘੂБѢᗭIASBהଡ଼ϓٙਖ਼ፔ༔ʃଡ଼ ( Expert Advisory ܓdʱࠑɨjPanel,EAP ) މ০࿁ڗಂʔ̙ཫฦ̰Пࠇආ1e࿁ࡈй׳ಛϾԊdසϞ༼ߒאʔ༼БীሞdႩމಂ̙༶̙͜ཫԈ͊Ըʘཫ༟ߒՉʕɓ၇̙ঐdIASBণࣩᏝৃdภৣܝᚃಂගԴ͜ڗಂ̻ѩฦ̰༟ৃdՇПࠇཫಂତږݴඎࣛᏐ͜ዚଟ̋ᛆ٫༟ৃΥЧ̙݊Бٙਂجfج ( Probability Weighted Approach )dʱจԈႩމᏐԴ͜ཀ᜕̘eʦତرЧ˷݊༟ପଡ଼Υ ( Portfolio ) ٙ฿ׂiШ˸ʿ̙ཫԈಂග ( ̙ঐ͛նմಂ ) ٙ࢝ૐཫಂତږݴඎɦც˸ࡈйʘϞࣖлଟұ༟ৃd̥০࿁̙ཫԈٙ͊ԸආБཫಂdঐᜫ༟ତdϤਂجЧɦΣࡈй׳ಛਿᓾdՇৃԴ͜ၾપПϓ؈һՈ̙ቦၾႭɢd͉˖٫฿ׂʹʝᏐ͜Ч͛૿ଌfʘܝਗ਼ึࠑʿIASBɰίஷᆵܠϽϤซ̙ٙ2eତБვБ۰ߒлଟe˓ᚃ൬ʿұ๐ᄆБf್Ͼˀ࿁Ϥ˙ࣩٙҭ൙٫ႩމவᅵٙЪᛅቖഃᗫ༟ৃɽே͟ึࠇ༟ৃӻ୕جೌجяତ׳ಛٙࠬᎈቃ࿊d߰ʱ׳၍ଣd್Ͼڦ͜ฦ̰൙Пᗫ༟ৃۆಛԱՉ੮ᙧत̙ঐ͊Ը2ϋฦ̰༰৷dՉቱࠬ͟ᎈ၍ଣӻ୕ڭπd˲ྼਕɪ࿁׳׳ಛۆ݊͊Ը3-5ϋฦ̰༰৷dνසਗ਼̙ཫԈಛڦࠬ͜ᎈεમක׳༟ପଡ଼Υ ( Open ٙ͊Ը ( Էν݊2ϋ ) ʘฦ̰ཫಂॶɝፅඎၾႩPortfolio ) ٙ၍ଣᅼόj͵уίत֛ࣛᓃΐdਗ਼ึΪЭПܝ٫ࠬᎈϾ৷ПՉᄆ࠽fʫසᗫːಂՈϞΝࠬᎈतᅄ٫મ͜( ɚ ) ڦ͜ฦ̰ፅඎႩΐΝʘࠬᎈПࠇਞᅰdϾʔΫ๑Ͻඎ׳ಛЗཀ̘ٙࠬᎈࠐ༦f͟ΝਜཞίIASBণࣩʕd׳ಛৎࣛdਗ਼࿁ࡈ׳ಛ͛նմಂʘڦ͜ฦ̰ʚ˸ཫಂdԨίࡡίᎇࣛѩϞ̙ঐϞอٙЗ̋ɝdɰϞϞࣖлଟПࠇࣛʚ˸Ͻඎ ( ɨݬϞһ༉ٙ݅ϞٙЗᕎකdிϓଡ଼ϓ΅ɿᎇࣛѩʧୗ ) dϾᜫڦ͜ฦ̰ಂʱᛅಂගfვίᜊਗfIASBণࣩცࠅཀ̘ཫಂฦ̰eږፄᑌΥᅄڦᕐ˜̊27 ୋɤɖಂ
ࠬᎈ၍ଣࡡϞࣖлଟഃመεዝ̦๑༟ৃdැIASBႩމϤ˙ج൨ڐ׳ಛࠈᄆྼਕdΪ̀ცࠅึࠇ༟ৃӻ୕ၾࠬᎈ၍ଣӻ୕ՇމვБίண֛۰ߒлଟࣛdɓছѩึϽඎ˸ɨ٫Υdਗ਼݊ධखɽʈfࠅ९j3e͟IASBণࣩʕd׳ಛৎࣛཫಂฦ1e࿆ࣛගᄆ࠽ ( ೌࠬᎈлଟא༟ږϓ͉ ) ̰ॶɝϞࣖлଟࠇၑܝಂʱᛅdܝᚃ2eཫಂڦ͜ฦ̰ʘᎵཫಂฦ̰ࠋࠦᜊਗਗ਼ცͭуႩΐdʱ3eՉ˼ࠬᎈၾЪุϓ͉Ꮅ൙ሞႩމϤجᒯўܝᚃࠋࠦᜊਗѩൖЪ4eಂૐᒃ՟ʘᗙყлᆗڦ͜ెʷdШIASBণࣩɨฦ̰Пࠇਗ਼ཫಂڦ͜ฦ̰ॶɝϞࣖлଟПࠇdਗ਼ᜊਗ̙ঐස݊՟௰อ༟ࣘהਂٙПԴлࢹϗɝႩΐਿމڦࠬ͜ᎈሜܝʘజࠇdϾڢڦ͜ెʷdʔʪίཇdঐᜫ׳ಛ͛նմಂʫ͍ᆽˀ݈జཇଟࡈܝᚃಂගʱᛅ̙ঐ͊းΥଣfϤ̮dၾڦ͜ฦ̰dಯᇠཀ̘Ꮠࠇฦ̰جί͍੬ಂගϤᇍࠦᑗһࠠɽٙܿίක׳༟ପႩΐ৷ᕘлࢹజཇd৷ᕘڦ͜ฦַ̰Їฦଡ଼ΥྼਕੂБ̙БdΪՉ၍ଣᅼόਗ਼̰ԫ೯͛ܝɓϣႩΐʘʔΥଣତfٜટ০࿁ࡈ༟ପଡ଼ΥආБฦ̰Пࠇd್Ͼཀ̘ึࠇ౷ཁԴٙ͜лࢹجdԴ̻͜ೌجਜཞੑ٫ڷ᙮ᔚ׳ಛϾცͭуႩѩٙ฿ׂፅඎజཇdίᄣ̋Ͻᅇڦ͜ฦ̰ɨdΐdੑ٫᙮อ׳ಛϾცʱᛅfՉΥଣකաՑܿfཀ̘ீཀлࢹجٙ฿ᛡึࠇၾࠬᎈ၍ଣྼਕࢨମeੂБѢᗭׂϽᅇ˓ᚃ൬eұ๐ᄆၾʹϓ͉dঐᜫࡡܓၾΥ৷ϓ͉dIASBʊрɢፑӋ̙БʘಁϞࣖлଟˀ݈׳ಛࡈ͛նմಂ̻ٙѩజཇd˾˙ࣩd͉˖ܝᚃਗ਼ึ̋˸ʧୗf֠Υ˷ᜌ፨dШ͟ಂཫಂڦ͜ฦ̰Ԩʔ݊Νٙdમ͛͜նմಂ̻ѩ฿ׂٙлࢹج( ɧ ) лࢹϗɝፅඎႩΐೌجˀ݈ࠬᎈฦ̰ΌႶၾ༟ପᄆ࠽ᜊʷf͉͟ϣIASBণࣩ̤ɓධ˴ࠅࡌ͍ࠠᓃdίίಂتਗٙତږݴඎɨdࡡϞࣖлଟසяࡡϞࣖлଟПࠇdৰϽඎ۰ߒлଟၾՉ˼ତಂڋࣛᓃତږݴඎɨʘ̻ѩజཇଟd݂ૢಛ࿁ତږݴඎᅂᚤe˓ᚃ൬eұ๐ᄆʿʹуԴཫಂၾྼرҁΌୌd˸ܝಂԱᛅቖڌϓ͉̮dᄣ̋ፅඎ͊Ըڦ͜ฦ̰d݂݊߰࠾˒ࠇၑږᕘ͵ʔ˾ڌཫಂ͊ԸତږݴඎԱࡡϞཫಂڦࠬ͜ᎈ༰৷dࠇၑϞࣖлଟࣛұಯషܓࣖлଟұତږᕘd̙ঐπίฦ̰ၾ௪תь੮ఱึ༰ɽfԱኽϞࣖлଟႩΐлࢹϗɝࣛਗ਼ึΐʔԑʘࠬᎈfޟЇίʱಂdШฦ̰ɦණˀ݈ڦ͜ฦ̰fʕۃಂᗳۨʘ׳ಛ ( Էνԓ൲ ) dɽᕘฦ̰ி28ږፄᑌΥᅄڦᕐ˜̊ ୋɤɖಂ
ࠬᎈ၍ଣ4ϓତږݴඎҞɨࠥd̙ঐிϓࠋࠦΐdᘌ͛նմಂ ) Ч˷ᏐπίᗫஹdFASBၾIASBࠠᅂᚤ༟ପᄆ࠽˥ڌ༺ʘΥଣf࿁ۃ٫ٙᝈᓃʔΝdШ࿁ܝ٫ٙࠅӋ݊ΝٙdίϤᝈᓃɨFASBণࣩЧ˷༰ʔୌᜌ፨fʱৌਕజڌԴ͜٫ɰʔႩΝਗ਼ڦ͜ฦϤ̮dFASBণࣩࠅӋПࠇਞᅰ߰ऒʿ͊Ըཫ̰ॶɝϞࣖлଟٙࠇၑdႩމΥٙ༟ৃਗ਼ಂdᏐ༈֛ၾʦઋرɓߧdϤᝈᓃɰܿኬߧ༟ৃฦ̰dՉྐྵ̙મ͜ତБึࠇۆٙʔՈΥଣfઓ߰ϽඎྼਕПࠇҦஔεఢਂجdϞࣖлଟˀ݈۰ߒлࢹ ( ̍ўұ๐ᄆeਿίࣖଟ̹ఙႭၾᗫኪஔ੬Դ͜ʘᅼᏝ˙˓ᚃ൬ၾʹϓ͉ʘϽඎ ) dڦ͜ฦ̰ఊዹΐجdࠇၑͦᅺ ( ཫಂฦ̰ ) ɦ᙮୕ࠇɪ̻ѩᅰٙͪdਗ਼ϞпԴ͜٫ආБ༶͜ၾʱؓf5฿ׂdΎ̋ɪཀ᜕̘ၾʦତر༟ৃՈϞۃᓼdਖ਼ุкᓙၾ࿁͊ԸཫಂՇ٫฿ׂ̙ঐᗭFASBণࣩj࿁ତБฦ̰ᅼۨٙࡌ͍˸ਜ፫dΪϾՇ٫ۃணࢨମאʔึՈϞ( ɓ ) Դ͜༟ৃ˄ɽٙࢨdהПࠇʘഐ؈ɰ̙ঐʔߧϞཀɽFASBণࣩᙄვБᏐϽඎཀ̘ዝ᜕̦ٙࢨମfၾࣛତر࿁׳ಛࡈ͛նմಂڦ͜ฦ̰ආ( ɚ ) ڦ͜ฦ̰ፅඎႩΐБ൙Пdઓೌც࿁͊Ը֠͊೯͛ʘԫආБFASB࿁ڦ͜ฦ̰ፅඎdഗʚ༰εІ͟ཫಂdПࠇਞᅰ߰ऒʿ͊Ըཫಂdۆ֛͊Ը፯Пࠇ˙جٙᅁdԨ͊ࠅӋԴ͜ཫಂତಂගً࿒ၾʦɓߧϾӚϞҷᜊdၪܵึࠇ̥ږݴඎܝ̋˸ұତdʪვБІБԴ͜ቇʘߏʊ೯͛אʊπίԫྼdϾʔ০࿁͊Ը˙جሞdܼ̍࿁༟ପଡ଼Υd̙ঐٜટ০࿁ฦਂཫಂʘࡡۆf್ϾdFASBмৰཀ̘ՈϞܘXϞ̙ঐ̰ଟ(PDLGD)ආБПࠇi࿁ࡈйႩ֛ಯฦ ( Probable ) ಯฦᗇኽʑʪႩΐฦ̰ʘᇍd݂ᒱʔ࿁͊ԸਂཫಂdШʥϞпуϘ٫dཫಂତږݴඎʘұତ࠽ၾ੮ࠦ࠽ʘࢨମПৌਕజڌɪˀᏐʊπίʘڦ͜ฦ̰fࠇ݊ʪٙ˙جfϤࡡۆΪၾ၍ଣྼਕ༶Ъ˙όᒈɓߧϾᐏ˕ܵdԷν࿁࠾˒ᅰඎԴ͜༟ৃڗܓ ( ཀ᜕̘eʦତرא͊εeఊɓ࠾˒ᑘ࠾ږᕘʃ˲Νሯ৷ʘऊږ׳Ը࢝ૐ ) ၾཫಂࣛගڗܓ ( ̙ཫԈࣛගאࡈ4 ԱIASBণࣩਂجdϗ՟лࢹʿ͉ږᐼᅰၾԱࡡϞࣖлଟႩΐлࢹϗɝʿᏐәቖ͉ږΥࠇᅰගʘࢨᕘdމ௪תь੮ٙሜd༼ߒฦ̰ᜑഹණʕۃಂd͟ࡡϞࣖлଟˀ݈̻ѩd̙ঐึிϓྼყତږΫϗᅰˇлࢹϗɝၾ͉ږᏐәቖΥࠇᅰٙઋرdуึପ͛ࠋࠦΐf5 ν؈Пࠇᅺٙڷ᙮ݔԬ༰၌ٙʱЗᅰ࠽dν༟͉˸%ʱЗᅰʘࠬᎈ࠽(VaR)ԸяତdՇ٫ணࢨମᅂᚤషܓఱึᓒɽfږፄᑌΥᅄڦᕐ˜̊29 ୋɤɖಂ
ࠬᎈ၍ଣಛdਞཀ̘ฦ᜕̰eʦًرၾ࠾˒፰Ⴉΐʘᙄᕚi࿁ήdIASBণࣩᏝਗ਼ཫಂڦً͜࿒ഃࠅ९ܔᅼۨПࠇڦ͜ฦ̰i࿁ڦ͜ฦ̰ίࡡϞࣖлଟПࠇࣛϽඎd˸ணၑתץ൲ಛd̙ٜટϽඎஈʱתץۜהঐପ͛ٙ̈ሜڦ͜ฦ̰ܝٙϞࣖлଟdίฦूڌяତࡈ׳ಛմಂ̻ѩʘజཇd͍݊ഹࠠฦूڌٙଋତږݴඎdಯˇПࠇϓ͉ၾልᕏܓfϽඎfϾঐಯˇఊಂႩΐεಂฦ̰ʔΥଣତFASBࠅӋͭуႩΐࡈ͛նմಂٙڦٙ͜ҭкfฦ̰dϾʔʪಂʱᛅf݂݊༟ପଡ଼Υฦ̰Ϥ̮dFASBণࣩͭуႩΐฦ̰ٙ˙جଟᏐႊࡈ͛նմಂdϾڢПࠇϋܓฦ̰ሯဲਗ਼ึிϓʹ˚уცႩΐฦ̰(¨Day ଟfϤ̮dFASBɰ੶ሜίࡈй൙Пࣛdཀ̘1©Loss Recognition )dΪމО׳ಛІѩ᜕אତرӚϞᜑͪπίಯฦdʔ֝ІਗપሞϞ˂ࠬᎈϾπίڦ͜ฦ̰f್Ͼdίࡈй൙ӚϞڦ͜ಯฦπίdʥᏐॶɝЧࠬᎈतʘПɨdྼਕɪᏐঐΝจהϞٙཫಂ˂ࠬᎈᏐ༟ପଡ଼Υʫʚ˸൙Пd݂ʥˢତБʮజࡈй༈ʊʺ۰ߒлଟࠈᄆהᎵd݂Ꮠೌၾଡ଼ΥʘՇචݬ൙П˙جdΪމίଡ଼Υ൙Пɨ˚у೯͛ฦ̰ٙਪᕚi߰˸ක׳༟ପଡ଼Υᝈڦ͜ฦ̰̙ঐᆽྼπίdࡈй൙ПʔᏐϓމᓃd͟ᎇࣛேϞ༟ପ̋ɝאৗ̈༟ପଡ଼ΥdַႩΐڦ͜ฦ̰ʘࢰfԨ͊Ϟהፗٙ˚d݂͵ೌ˚Ⴉΐฦ̰ٙဲ͟ɪࠑႭ̙˸೯ତIASBণࣩၾFASBণᅇfࣩίڦ͜ฦ̰ႩΐࣛᓃπίମԈ༆dࡈFASBͭуႩΐٙᇍܝᚃఱೌϽᅇʱ͛նմಂٙฦ̰ӺᏐ༈ʱಂႩΐ ( IASBᝈᛅ˙όdɽɽࠥЭəྼਕੂБٙልᕏܓdШᎇᓃ ) dᒔ݊Ꮠ༈ͭуႩΐ ( FASBᝈᓃ ) dՉྼʘϾԸٙᅂᚤ݊࿁ฦूၾ༟͉ٙላᏘ༰ɽd್࣬ಔഹࠠ༟ପࠋවڌא݊ฦूڌڌϾவԬላᏘᏐ༈ίϣમ͜ʮజࣛᅂᚤ௰ɽd༺ʘࢨମdึࠇீཀ༟ପࠋවڌၾฦूܝᚃν؈ვБ༟ପଡ଼ΥԨ͊ϞཀܓණʕٙतڌяତΆุʘৌਕًرၾᐄϓ؈dۃ٫੶dͭуႩΐٙላᏘࣖ؈ਗ਼ึʱદdʔึሜ༟ପࠋවږᕘʘʪڌ༺dܝ٫ഹࠠฦूజ࿁ვБϞࠠɽٙᅂᚤfཇʘΥଣяତdШՇධͦᅺϞࣛೌجࡒdცࠅՇ٫ගਂᛆፅfFASBᙄл͜ʦ̙՟( ɧ ) лࢹϗɝፅඎႩΐהϞ༟ৃ൙Пڦ͜ฦ̰dԨ˲ͭуႩΐdಂૐFASBʥၪܵཀ̘ࡡϞࣖлଟʘࠇၑdᎇࣛঐяତԑٙ௪תь੮ၾ͍ᆽٙ׳ಛ༟ପසϽᅇ۰ߒлଟe˓ᚃ൬eұ๐ᄆʿʹϓଋᕘᅰኽdу݊Ӌ༟ପࠋවڌʮʪڌ༺ٙ˾͉dʔϽᅇ͊Ը̙ঐ೯͛ʘڦ͜ฦ̰d݊˸ڦڌdϾঐᒒеۃࠑ௪תь੮ΐʔԑၾฦַ̰ࠬ͜ᎈሜۃʘజཇႩΐлࢹϗɝdШFASB30ږፄᑌΥᅄڦᕐ˜̊ ୋɤɖಂ
ࠬᎈ၍ଣतй੶ሜлࢹϗɝʘࠇၑᏐ༈˸׳ಛ͉ږಯৰಁ˾˙ࣩ൙П௪תь੮ܝʘږᕘމࠇၑਿᓾdᒒеཀ̘уԴIASBၾFASBІ2010ϋ10˜΅ৎΝਞၾʊཫಂπίಯฦeઓ͊༺৾˟ࠇࢹᅺʘ׳εϣীሞึᙄరӋՇ٫ගٙᗆdಀীሞಛdʥԱࡡ͉ږܵᚃႩΐ৷ᕘлࢹϗɝʘʔε၇˙ࣩdίϤʧୗՇࡈ௰Ո˾ڌٙ፯dΥଣତf݂݊ίFASBণࣩɨdлࢹϗɝၾڌɓԻΝFASBၾIASBՇධণࣩd͟Դ͜༟ڦ͜ฦ̰ᒱ್ʱකႩΐdШ־ϤගʥπίᗫஹৃeПࠇฦ̰ႊಂගeڦ͜ฦ̰Ⴉΐࣛᓃʿfлࢹϗɝၾڦ͜ฦ̰ᗫڷഃ̬ࡈࠦԸяତၝɪהࠑdIASBၾFASBণࣩπίᜑഹࢨ˙ࣩගʘࢨମdՉʕdFASBၾIASBʱйމഹମd್ϾՇ၇˙جѩίܓɪϞࣖҷආତБࠠ༟ପࠋවڌၾฦूڌڌ༺ʘ˾ڌdۆڦ͜ฦַ̰፰Ⴉΐٙॹ̰dՇণࣩމίᝈᓃ͉˖ۃࠑʊ༉Ⴍʫdʕ̯Շࡈಁ˾˙ࣩنሞၾྼਕ̙БϽඎගరӋᗆd೯࢝ʕගۆίࡒᚥଣሞΥଣၾྼਕ̙Бɨٙಁ˾Ъʘಁ˾˙ࣩd͉˖ܝᚃਗ਼ආɓӉʧୗfجfڌɓ ̬ධ˙ࣩคᐼڌ˙ࣩ/ࠦFASBণࣩಁ˾˙ࣩAಁ˾˙ࣩBIASBণࣩԴ͜༟ৃཀ᜕̘eಂତر༟ৃཀ᜕̘eಂତཀ᜕̘eಂତرၾཀ᜕̘eಂତررʿ࿁̙ཫԈ͊ࡈ׳ಛ͛նಂගʫʘཫಂၾࡈ׳ಛ͛նಂගԸ ( 1-3ϋ ) ཫಂ༟ৃʫʘཫಂ༟ৃПࠇฦ̰ႊࡈ͛նಂග࿁̙ཫԈ͊Ըಂࡈ͛նಂගࡈ͛նಂගಂගග ( 1-3 ) ϋڦ͜ฦ̰ႩΐͭуႩΐͭуႩΐਜʱމλٙ༟ପଡ଼Υ(Good ಂڋཫಂฦ̰ீཀࡡࣛᓃBook)ၾᕸٙ༟ପଡ଼Υ(Bad ϞࣖлଟʱಂႩBook)dλٙ༟ପଡ଼Υમ͜ΐdܝᚃПࠇᜊਗۆӻ୕Υଣٙ˙جʱಂႩΐͭуႩΐฦ̰fฦ̰dШʔϽᅇΥڦ͜ฦ̰ࡡϞࣖлଟʕʚ˸ʱᛅfᕸٙ༟ପଡ଼ΥͭуႩΐฦ̰fлࢹϗɝၾڦлࢹϗɝႩΐϽඎڦ͜ฦлࢹϗɝၾڦ͜ฦлࢹϗɝၾڦ͜ฦ̰ʱකлࢹϗɝႩΐϽඎڦ͜ฦ̰ᗫڷ̰ ( ீཀϔৰ௪תь੮ܝ̰ʱකϽඎϽඎ͜ฦ̰ ( ீཀሜڦʘ׳ಛଋᕘ࠱ɪሜڦࠬ͜͜ᎈܝʘࡡϞࣖࠬᎈۃʘࡡϞࣖлଟႩлଟႩΐлࢹϗɝ ) ΐлࢹϗɝ ) ږፄᑌΥᅄڦᕐ˜̊ɤɖಂ31 ୋ
ࠬᎈ၍ଣಁ˾˙ࣩA˴ࠅϽඎFASBၾIASBՇণࣩجࠥЭਗ਼ڦ͜ฦ̰ΥϞࣖлଟආБʱᛅٙගίԴ͜༟ৃၾПࠇฦ̰ႊಂගʘΥଣၾ௦dऊৰIASBণࣩʕڦ͜ฦ̰ಂڋʱᛅeШ̙Бd౷ཁႩމึࠇɪԴ͜ཫಂฦ̰ٙ฿ׂܝᚃПࠇᜊਗͭуႩΐ࿁ක׳༟ପଡ଼ΥʘѢᗭfᕸଡ଼ΥͭуႩΐฦ̰dৰୌΥɓছ࿁Չ༰݊Υ֝ٙdШࣛගʔ֝ཀڗᓒੵЇʔ̙ཫಂٙ˴ਗጐ၍ଣʘࠬᎈ൙ПྼਕdԨঐᒒеฦ̰ʱdΪϤ͉˙ࣩл͜ཀ᜕̘eಂତرַႩΐאΐʔԑٙॹf࠽੶ሜٙ݊d˸ʿ̙ཫԈٙ͊Ը༟ৃd࿁̙ཫԈٙ͊Ըɪࠑਜʱλᕸ༟ପଡ଼Υٙ˙ࣩස݊௰ᔊʷٙਿආБПࠇཫಂf͉Ъج̙ᒒеFASBণࣩʕԴ͉Ъجdਗ਼༟ପଡ଼ΥආБһᇘٙྌʱԴʔΝ͜༟ৃၾПࠇฦ̰ႊಂගʔɓߧٙତdଡ଼Υঐ༶͜ʔΝٙ൙П˙όၾฦ̰ʱᛅܓi͵ʺəПࠇ̙ቦf̤͟ස০࿁̙ཫಂٙ7א࿁ฦ̰ႩΐᅰኽᏝ֛ɨࠢ(floor)ഃ၇͊Ը ( 1-3ϋ ) ආБཫಂdуԴࠅӋฦ̰ͭуႩซdীሞึᙄʕѩಀ̋˸ᄲdவԬซ͵̙ΐdʔʚʱᛅdʥɽషࠥЭFASBণࣩʕεಂঐί͊ԸΪᏐධϽඎΪ९ܝ̋˸ࡌ͍אଡ଼Υฦ̰ఊಂႩΐʘʔΥଣତd͵ঐеৰIASBণτરܝϓމ௰˙ࣩٙɓʱfࣩฦ̰ʱᛅٙልᕏܓdಯᇠฦ̰ႩΐʔԑאַϤ̮dᛡεจԈႩމڦ͜ฦ̰ၾлࢹ፰Ⴉΐ̙ٙঐf್Ͼdνۃהࠑdಁ˾˙ࣩϗɝႩΐᏐ༈ʱකፅඎၾڌ༺dԨϽᅇЪᔊAҭкස০࿁̙ཫԈٙ͊ԸආБཫಂdೌجکdೌሞಁ˾˙ࣩAၾಁ˾˙ࣩBѩ፯Շ٫ᖭ༟ପࠬᎈቃ࿊fගೌცʝΥdʪʱකПࠇၾႩΐfಁ˾˙ࣩBၾIASBণࣩΝdԴ͜ཀ᜕̘eಂତرၾ͊ԸཫಂഃהϞ༟ৃ࿁ࡈ௰อ೯࢝ၾ͊Ը࢝ૐ͛նմಂПࠇڦ͜ฦ̰dՉ˴ࠅίᔊʷIASBIASBၾFASBʊ2011ϋڋΝ೯ڌ࿁ণࣩίԴ͜Ϟࣖлଟၾ࿁ක׳༟ପଡ଼Υྼක׳༟ପଡ଼Υ၍ଣʘ׳ಛၾږፄ༟ପڦ͜ฦਕੂБٙѢᗭdڋӉٙซ݊л͜ڦࠬ͜ᎈ၍̰ಯฦٙ༆Ӕ˙ࣩdՉʫ࢙˴ࠅ࿁ක׳༟ପଡ଼ଣɪ౷ཁԴٙ͜ྼਕЪجdਗ਼Зਜʱމλٙ༟ପଡ଼ΥΥڦ͜ฦ̰ႩΐࣛᓃආБᇍfɽߧમ͜ɪࠑ ( Good Book ) ၾᕸٙ༟ପଡ଼Υ ( Bad 6Book ) dλٙ༟ପଡ଼Υમ՟ӻ୕Υଣٙ˙όʱಁ˾˙ࣩBԨଫਂࡌ͍ٙ˙جሞjਜʱމλٙᛅႩΐฦ̰iᕸٙ༟ପଡ଼ΥۆͭуႩΐfϤ˙༟ପଡ଼Υၾᕸٙ༟ପଡ଼Υdλٙ༟ପଡ଼ΥԱࣛ6 ౷ཁ̈ٙซج݊મ͜༟ପଡ଼Υ̋ᛆ̻ѩࣛග࿁͛նմಂʘˢԷ(Ratio of weighted average age to weighted average life)ʱᛅf7 ԷνᏝ֛ɨࠢ˸ᆽڭ௪תь੮˥ЇˇᏐႊ͊Ըɓϋʘཫಂฦ̰32ږፄᑌΥᅄڦᕐ˜̊ ୋɤɖಂ
ࠬᎈ၍ଣගˢԷ˸ΥଣϾϞӻ୕ٙ˙ό ( νٜᇞجאϋᓾfᑌᅄʕːͦۃʊঐପ͛၇ਜཞɨڗಂ༼ږج ) ʱᛅཫಂฦ̰dШ੶ሜ˸ཀ᜕̘eߒଟ(PD)ʘዝ̦༟ৃd༼ߒฦ̰ଟ(LGD)ഃʦତرʿՈ༟ৃ˕ܵʘ͊Ըཫ࿁̙ཫԈ͊ᗫ༟ৃ͵̋ྌଣၾႎණfΝࣛɰ࿁อԸ ( Їˇމ12ࡈ˜ ) ٙཫಂฦ̰ආБПࠇdਂۆٙ௰อ೯࢝ʲᔳdпᔾྼਕɪึމ௪תь੮Ⴉΐɨࠢiᕸٙ༟ପଡ଼ΥۆͭуႩࠇၾࠬᎈ၍ଣගᝈׂମdҎίܝᚃอۆΐfϤ༆Ӕ˙ࣩ࢝ତՇ։ࡰึፑӋᗆٙрɢٙኬɝཀʕdঐމҢږፄዚၾ˴၍ዚᗫϓ؈jλٙ༟ପЗ˸ࣛගˢԷʱᛅཫಂฦး΅ːɢf̰dˀ݈IASB੶ሜฦ̰ཫಂၾ֛ᄆٙᗫஹiШ˸̙ཫԈ͊Ըʘཫಂฦ̰ࠈ֛௪תь੮ɨਞϽ˖ᘠࠢdۆಯᇠFASB࿁௪תږᕘʔԑၾฦ̰ೌج (2006) ,Business Cycles; History, уϘˀᏐٙᅊᅇdϤ̮dમ͜λᕸ༟ପଡ଼ΥʿTheory and Investment Reality, Wiley & ڦ͜ฦ̰ၾлࢹʱකϽඎၾႩΐdһ݊൨ڐ၍Son LTDdጽߕeᄃᙇ (2007)d౻ंމଣྼਕၾಯЭੂБѢᗭܓٙਕྼਂجf༈΅˖ʡჿึృᐑjዝ̦eଣሞၾҳ༟ྼਕdৌৃͦۃ͍ίආБᅄӋจԈdIASBܝᚃ࿁ޢٙ̈وfจԈΫᏐၾ͉ʮజՉ˼ᙄᕚܵᚃઞীdཫࠇਗ਼ၣ१ਖ਼ਜd ( Basel Ř ) ၾڦ͜൙ʱᅼdatePage&cid=1175801889654fۨٙක೯dᗫࠬᎈϓʱᒱ್฿ׂɪϞԬʔΝdШᗫ༟ৃʥ݊ึࠇۆɨฦ̰ПࠇٙਿږፄᑌΥᅄڦᕐ˜̊33 ୋɤɖಂ
