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Legal, regulatory and accounting aspect of credit derivatives

信用衍生品的法律、监管和会计方面

基本信息

批准号：
14390010
负责人：
YANAGA Masao
金额：
$ 7.68万
依托单位：
University of Tsukuba
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2005
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-14390010/
关键词：
credit derivatives capital adequacy requirements corporate tax measurement of assets measurement of liabilities capacity of legal person gaming and wagering 会計行為能力公序良俗デリバティブの会計デリバティブの税務クローズ・アウト・ネッティング保証会計処理

项目摘要

First, the validity and enforceability of credit derivative contracts have been examined, especially in relation to public order and good moral (gaming and wagering) and the capacity of the parties (legal persons), based on the comparative survey of the treatments in Continental and Anglo-Saxon countries. The validity and enforceability of derivative transactions are generally recognized both in Anglo-Saxon and continental countries.Secondly, the validity and enforceability of netting clauses in credit derivative contracts have been examined, based on the comparative survey of the treatments in Continental and Anglo-Saxon countries. The validity and enforceability of netting contracts are generally recognized in Anglo-Saxon countries whilst continental countries, except for the countries influenced by German law, provide the validity and enforceability of netting clause with respect to the cases where a party of the transaction is a financial institution.Thirdly, a comparative survey o … More n the accounting treatment of credit derivatives and financial guarantee in west European countries and other Anglo-Saxon countries has made. The treatment in International Accounting Standards/ International Financial Reporting Standards is also examined. As credit derivatives have become widely recognized in balance sheet, some accounting standards require recognition of financial guarantee contracts. In this respect, Japanese accounting standards needs for progress.Fourthly, the result of the survey of tax treatment of credit derivatives in some developed countries shows that there still leaves unpredictable and uncertain elements with respect to the tax treatment of credit derivatives. The tax treatment of credit derivative varies country to country and most of the countries surveyed have no comprehensive provisions concerning this aspect. United Kingdom, however, has relatively clear rules on the tax treatment of credit derivatives.Finally, the convergence in the treatment of credit derivatives in capital adequacy requirements of credit institution has been achieved due to Basle II. Less

首先，在对大陆法系国家和盎格鲁-撒克逊法系国家信用衍生品合同的处理方法进行比较研究的基础上，对信用衍生品合同的有效性和可撤销性进行了研究，特别是从公共秩序和良好道德（游戏和赌博）以及当事人（法律的人）的能力方面进行了研究。信用衍生品交易的有效性和可撤销性在英美和大陆国家都得到了普遍承认。其次，在比较英美两个国家对信用衍生品净额结算条款处理方式的基础上，对信用衍生品净额结算条款的有效性和可撤销性进行了研究。英美法系国家普遍承认净额结算合同的有效性和可撤销性，而大陆法系国家（除受德国法影响的国家外）则规定了净额结算条款在交易一方为金融机构的情况下的有效性和可撤销性 ...更多信息对西欧国家和其他盎格鲁-撒克逊国家信用衍生产品和金融担保的会计处理进行了比较。还审查了《国际会计准则》/《国际财务报告准则》的处理办法。由于信贷衍生工具已在资产负债表中得到广泛确认，一些会计准则要求确认财务担保合同。在这方面，日本的会计准则还有待于进一步完善。第四，对一些发达国家信用衍生产品税务处理的调查结果表明，信用衍生产品的税务处理还存在不可预测和不确定的因素。信用衍生产品的税收处理因国家而异，大多数被调查的国家都没有关于这方面的全面规定。而英国对信用衍生品的税务处理有着相对明确的规定。最后，巴塞尔协议II实现了信用衍生品在信贷机构资本充足率要求中的处理趋同。少