{"id":5135,"date":"2023-09-27T01:01:25","date_gmt":"2023-09-27T08:01:25","guid":{"rendered":"https:\/\/hls-global.com\/2023\/09\/27\/%e7%b1%b3%e5%9b%bd%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%82%a2%e3%83%83%e3%83%97%e3%83%87%e3%83%bc%e3%83%88-%e4%bf%a1%e7%94%a8%e6%90%8d%e5%a4%b1%e3%81%ae%e6%96%b0%e5%9f%ba%e6%ba%96cecl%ef%bc%9a\/"},"modified":"2023-09-27T01:01:25","modified_gmt":"2023-09-27T08:01:25","slug":"%e7%b1%b3%e5%9b%bd%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%82%a2%e3%83%83%e3%83%97%e3%83%87%e3%83%bc%e3%83%88-%e4%bf%a1%e7%94%a8%e6%90%8d%e5%a4%b1%e3%81%ae%e6%96%b0%e5%9f%ba%e6%ba%96cecl%ef%bc%9a","status":"publish","type":"post","link":"https:\/\/hls-global.com\/ja\/2023\/09\/27\/%e7%b1%b3%e5%9b%bd%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%82%a2%e3%83%83%e3%83%97%e3%83%87%e3%83%bc%e3%83%88-%e4%bf%a1%e7%94%a8%e6%90%8d%e5%a4%b1%e3%81%ae%e6%96%b0%e5%9f%ba%e6%ba%96cecl%ef%bc%9a\/","title":{"rendered":"\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8 &#8211; \u4fe1\u7528\u640d\u5931\u306e\u65b0\u57fa\u6e96CECL\uff1a\u975e\u91d1\u878d\u6a5f\u95a2\u3001\u975e\u516c\u958b\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u7b56"},"content":{"rendered":"\n<p><strong>1.<\/strong> <strong>CECL\u306e\u6982\u8981<\/strong><\/p>\n\n<p>2016\u5e74\u3001\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306f\u3001\u91d1\u878d\u8cc7\u7523\uff08\u9810\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u3001\u8cb8\u4ed8\u91d1\u3001\u7b49\uff09\u306e\u6e1b\u640d\u306e\u8a8d\u8b58\u306b\u95a2\u9023\u3057\u3066\u3001\uff08\u4e88\u60f3\u640d\u5931\u30e2\u30c7\u30eb\uff08Current Expected Credit Loss &#8211; CECL\uff09\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044\u57fa\u6e96\uff08ASU 2016-13\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\uff08FASB\u304b\u3089\u6b63\u5f0f\u306b\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u306e\u6539\u8a02\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001Accounting Standard Update (\u201cASU\u201d)\u3068\u3044\u3046\u5f62\u3067\u516c\u8868\u3055\u308c\u307e\u3059\uff09\u3002<\/p>\n\n<!--more-->\n\n<p>CECL\u3092\u9069\u7528\u3059\u308b\u4e8b\u3067\u3001\u4f01\u696d\u306e\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u65b9\u6cd5\u53ca\u3073\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u66f4\u306b\u306a\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3092\u4e2d\u5fc3\u306b\u591a\u304f\u306e\u4f01\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u3061\u306a\u307f\u306bCECL\u306f\u30012023\u5e748\u6708\u73fe\u5728\u3001\u65e2\u306b\u7c73\u56fd\u516c\u958b\u4f01\u696d\u3067\u306f\u9069\u7528\u958b\u59cb\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u975e\u516c\u958b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u3082\u3042\u308a\u30012022\u5e7412\u670815\u65e5\u4ee5\u964d\u304b\u3089\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<p>CECL\u306e\u8003\u3048\u65b9\u304c\u63a1\u7528\u3055\u308c\u305f\u80cc\u666f\u306f\u30012008\u5e74\u4ee5\u964d\u767a\u751f\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u91d1\u878d\u5371\u6a5f\u306b\u9061\u308a\u307e\u3059\u3002\u4fe1\u7528\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u5f93\u524d\u306e\u300cIncurred Loss &#8211; \u767a\u751f\u640d\u5931\u300d\u30e2\u30c7\u30eb\u3067\u306f\u3001\u640d\u5931\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u640d\u5931\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u640d\u5931\u8a08\u4e0a\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9045\u308c\u308b\u4e8b\u3068\u306a\u308a\u3001\u3053\u308c\u304c\u8cc7\u7523\u306e\u904e\u5927\u8a55\u4fa1\u306b\u3064\u306a\u304c\u308b\u3068\u3068\u3082\u306b\u3001\u7d4c\u6e08\u306b\u5927\u304d\u306a\u30de\u30a4\u30ca\u30b9\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e00\u56e0\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n\n<p>\u00a0CECL\u306f\u300c\u4e88\u60f3\u640d\u5931\u300d\u30e2\u30c7\u30eb\u3092\u9069\u7528\u3059\u308b\u4e8b\u3067\u9069\u6642\u306b\u640d\u5931\u3092\u53cd\u6620\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u3078\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u4e8b\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<p><strong>2.<\/strong> <strong>\u975e\u91d1\u878d\u6a5f\u95a2\u304a\u3088\u3073\u975e\u516c\u958b\u4f01\u696d\u306eCECL\u306e\u9069\u7528<\/strong><\/p>\n\n<p>CECL\u306f\u4e3b\u306b\u91d1\u878d\u6a5f\u95a2\u3092\u5bfe\u8c61\u306b\u69cb\u7bc9\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u975e\u91d1\u878d\u6a5f\u95a2\u304a\u3088\u3073\u975e\u516c\u958b\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u4ed6\u4eba\u4e8b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u7121\u304f\u3001\u300c\u7d14\u640d\u76ca\u3092\u901a\u3058\u3066\u516c\u6b63\u4fa1\u5024\u3067\u6e2c\u5b9a\u3055\u308c\u308b\u91d1\u878d\u8cc7\u7523 \u2013 FVTPL\u300d\u4ee5\u5916\u306e\u91d1\u878d\u8cc7\u7523\u3001\u4f8b\u3048\u3070\u3001\u30ed\u30fc\u30f3\u3001\u50b5\u5238\u3001\u58f2\u639b\u91d1\u3001\u73fe\u91d1\u540c\u7b49\u7269\u7b49\u306e\u91d1\u878d\u8cc7\u7523\u304cCECL\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u7279\u306b\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u306f\u591a\u304f\u306e\u4f01\u696d\u304cCECL\u9069\u7528\u306b\u4f34\u3044\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<p><strong>3. CECL\u30e2\u30c7\u30eb\u9069\u7528\u306e\u5177\u4f53\u4f8b<\/strong><\/p>\n\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u975e\u91d1\u878d\u3001\u975e\u516c\u958b\u4f01\u696d\u306b\u304a\u3044\u3066\u9867\u5ba2\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4e0a\u8ff0\u306e\u901a\u308a\u5f93\u524d\u306e\u300c\u767a\u751f\u640d\u5931\u300d\u30e2\u30c7\u30eb\u3067\u306f\u3001\u4f01\u696d\u306f\u9867\u5ba2\u304b\u3089\u306e\u8cb8\u5012\u640d\u5931\u304c\u300c\u9ad8\u3044\u78ba\u5ea6\u300d\u3067\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u640d\u5931\u3092\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001CECL\u306e\u4e0b\u3067\u306f\u3001\u4f01\u696d\u306f\u904e\u53bb\u3001\u53ca\u3073\u73fe\u5728\u306e\u30c7\u30fc\u30bf\u306b\u52a0\u3048\u3001\u4e0e\u4fe1\u30c7\u30fc\u30bf\u7b49\u306b\u3088\u308b\u9867\u5ba2\u7279\u5b9a\u306e\u72b6\u6cc1\u3001\u30de\u30af\u30ed\u7d4c\u6e08\u306e\u72b6\u6cc1\u3001\u793e\u4f1a\u60c5\u52e2\u7b49\u306e\u60c5\u5831\u3092\u5206\u6790\u3057\u3001\u5c06\u6765\u306e\u72b6\u6cc1\u3092\u4e88\u6e2c\u3001\u8003\u616e\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u58f2\u639b\u91d1\u306b\u4fc2\u308b\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u3092\u6e2c\u5b9a\u3057\u3001\u58f2\u639b\u91d1\u3092\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u308b\u91d1\u984d\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u305f\u3081\u306e\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u640d\u5931\u3092\u5373\u6642\u306b\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p>\uff08\u5177\u4f53\u4f8b\uff09<\/p>\n\n<ul>\n<li>A\u793e\u306fB\u793e\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1$100,000\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u904e\u53bb\u306e5\u5e74\u9593\u306e\u652f\u6255\u72b6\u6cc1\u7b49\u306e\u30c7\u30fc\u30bf\u3067\u3001A\u793e\u306e\u58f2\u639b\u91d1\u5168\u4f53\u306e\u5e73\u5747\u8cb8\u5012\u640d\u5931\u7387\u306f1%\u3067\u3059\u304c\u3001B\u793e\u304b\u3089\u306e\u56de\u53ce\u306b\u306f\u7279\u306b\u554f\u984c\u306f\u306a\u304f\u3001\u5f93\u6765\u3001B\u793e\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u306f\u5f15\u5f53\u91d1\u306f\u8a08\u4e0a\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/li>\n\n\n\n<li>\u3057\u304b\u3057\u3001\u30b3\u30ed\u30ca\u767a\u751f\u5f8c\u3001B\u793e\u304c\u5c5e\u3059\u308b\u696d\u754c\u306f\u8457\u3057\u304f\u898f\u6a21\u304c\u7e2e\u5c0f\u3057\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3082\u305d\u306e\u50be\u5411\u306f\u7d99\u7d9a\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3089\u3092\u8e0f\u307e\u3048\u3066A\u793e\u306fB\u793e\u304c\u5c5e\u3059\u308b\u696d\u754c\u306e\u8cb8\u5012\u640d\u5931\u7387\u30922.5%\u3068\u898b\u7a4d\u308a\u307e\u3057\u305f\u3002<\/li>\n\n\n\n<li>\u5f93\u6765\u306e\u300c\u767a\u751f\u640d\u5931\u300d\u30e2\u30c7\u30eb\u3067\u306f\u3001B\u793e\u306f\u73fe\u6642\u70b9\u3067\u56de\u53ce\u53ef\u80fd\u6027\u306b\u554f\u984c\u304c\u306a\u304f\u3001\u640d\u5931\u306f\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u8a08\u4e0a\u3055\u308c\u307e\u305b\u3093\u304c\u3001CECL\u30e2\u30c7\u30eb\u306b\u3088\u308b\u3068\u3001A\u793e\u306f\u5b9f\u969b\u306b\u640d\u5931\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e88\u60f3\u640d\u5931\u306b\u57fa\u3065\u3044\u3066\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002A\u793e\u304c\u696d\u754c\u306e\u4e88\u60f3\u8cb8\u5012\u640d\u5931\u3092\u4f7f\u3063\u3066\u3001B\u793e\u58f2\u639b\u91d1\u306b\u5bfe\u3059\u308b\u671f\u5f85\u4fe1\u7528\u640d\u5931\u3092\u898b\u7a4d\u3082\u3063\u305f\u5834\u5408\u3001\u4e88\u60f3\u640d\u5931\u306f$100,000 x 2.5% = 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