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欧州金融機関の破綻処理制度における評価（valuation）について
https://kyoritsu.repo.nii.ac.jp/records/3519
https://kyoritsu.repo.nii.ac.jp/records/3519c56cae0b-4378-442e-afc2-b88a9ae6deb2
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
Kyoritsu business & economics review1_2fukuzawa (1.3 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2021-10-26 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 欧州金融機関の破綻処理制度における評価（valuation）について | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | The role of valuation in the framework for resolution of financial institutions in Europe | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 金融危機 | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 破綻処理 | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | BRRD | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | valuation | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | MIS | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | NCWO | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 著者 |
福澤, 恵二
× 福澤, 恵二
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | After the global financial crisis, the need for a framework for orderly resolution of financial institutions resulted in the establishment of a globally unified framework for resolution set by the FSB (Financial Stability Board) in 2011. Many countries and jurisdictions have implemented the framework mainly through legislation since then. Valuation of assets and liabilities is one of the most important steps for resolution of large and complex financial institutions. Timely and efficient valuation is imperative to avoid further deterioration of assets and disruption of financial markets. In Europe, BRRD (Bank Recovery and Resolution Directive), related rules and guidelines set forth requirements for financial institutions and authorities to enhance timely and efficient valuation. For example, “MIS approach” is adopted in the guideline that utilizes the institution’s own MIS (Management Information Systems) to the extent possible and appropriate for the purposes of resolution. There are many related/affected parties in the process of resolution, including shareholders, creditors, resolution authorities and tax payers. Therefore, it is desirable to discuss and develop standardized and commonly shared procedures for valuation to ensure fair and objective valuation, which ultimately reduces uncertainty around resolution. |
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| 書誌情報 |
Kyoritsu business & economics review 巻 1, p. 1-18, 発行日 2021-10 |
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