サブプライム問題の裏側：ウンコをウンコに混ぜてこっそり処理した米金融機関（ｗ

米金融機関の損失、さらに急増か…最終損失56兆円にも　サブプライム影響

米国の低所得者向け（サブプライム）住宅ローンの焦げ付き急増で、
米大手金融機関の損失計上が今年も続き、損失額はさらに膨れそうだ。

今月に発表される昨年１０～１２月期決算では、最大手シティグループなど主要３社だけで新たに計約３３６億ドル（約３兆８０００億円）の評価損が計上されるとの予測も浮上。日本などに持つ資産の売却や減配、人員削減が取りざたされている。

金融大手ゴールドマン・サックスによると、１０～１２月期の評価損見通しはシティが１８７億ドルで、 これまでの予測より７割増えた。
メリルリンチは９割増の１１５億ドル、ＪＰモルガン・チェースは２倍の３４億ドルと見ている。 サブプライム債権などをもとにした債務担保証券（ＣＤＯ）関連の損失が膨らむためで、「危機局面が一服するまでに、あと２四半期はかかるだろう」という。

大手金融機関はこれまでに総額１０００億ドル程度の損失を計上したが、 新たな評価損の表面化は今年半ばごろまで続く可能性が高い。
アナリストの間では、最終的な損失総額は５千億ドル（約５６兆円）にのぼるとの見方も出ている。

今後注目されるのが、最大手シティの対策だ。アラブ首長国連邦（ＵＡＥ）の政府系ファンドからの出資受け入れに加え、米自動車ローンや日本の消費者金融事業など計１２０億ドル相当の資産や企業を売却したり、約２万人の人員を削減したりするとの観測が出ており、配当を４割減らす可能性も指摘される。

メリルリンチについても、近く従業員の約３％にあたる１６００人程度の削減を発表する、と米メディアは伝えている。

ソース：　朝日新聞

http://www.asahi.com/business/update/1231/TKY200712310115.html

・・・と朝日のこんな報道を真に受けて喜ばれてるアフォな自称反米愛国者の偽装右翼な方がおられるようですが・・・（ｗ

まああまり日本では（わざと？）報道されてないのでご存知でない方が多いと思いますが・・・

このサブプライム騒動の本質は去年の11月15日から米国で開始されたコレなんですね。（ｗ


米国財務会計基準書(SFAS)第157号

下記の記事が分かりやすい。

FAS 157 Could Cause Huge Write-offs
Banks may be on the hook for untold billions because the new rule makes it harder to avoid mark-to-market pricing of securities.
Stephen Taub
CFO.com | US
November 8, 2007
If you think banks are writing off large amounts of assets now, wait until new accounting rules take effect this month.

The Royal Bank of Scotland Group estimates that U.S. banks and brokers, already under massive losses caused by the collapse in the subprime credit market, potentially face hundreds of billions of dollars in write-offs because of what are called Level 3 accounting rules, according to Bloomberg.

advertisement The U.S. Financial Accounting Standards Board Rule 157, which is effective for fiscal years that begin after November 15, 2007, will make it harder for companies to avoid putting market prices on securities considered hardest to value, known as Level 3 assets, the wire service reported.

''The heat is on and it is inevitable that more players will have to revalue at least a decent portion'' of assets they currently value using ''mark-to-make believe,'' Bob Janjuah, Royal Bank's chief credit strategist, reportedly wrote in a note published Wednesday.

Janjuah noted that, for example, Morgan Stanley has the equivalent of 251 percent of its equity in Level 3 assets, Goldman Sachs has 185 percent, Lehman Brothers has 159 percent and Citigroup has 105 percent, according to Bloomberg.

On the other hand, Merrill Lynch has Level 3 assets equal to 38 percent of its equity. As a result, Janjuah believes Merrill ''may well come out of all of this in the best health.''

In the fair value hierarchy, Level 1 is simple mark-to-market, whereby an asset’s value is based on an actual price. Level 2, known as mark-to-model and used when there aren't any quoted prices available, is an estimate based on observable inputs, Bloomberg explains.

Level 3 consists of unobservable inputs, such as those that reflect the reporting entity’s own assumptions about what market participants would use to price the asset or liability (including risk), developed using the best information available without undue cost and effort, according to FASB. There is no verification requirement if the assumptions are in line with those of market participants.

FAS 157 defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair-value measurements, FASB explains.

FASB notes that until now, there have been different definitions of fair value and limited guidance for applying those definitions in GAAP. Also, that guidance was dispersed among the many accounting pronouncements that require fair-value measurements.

Differences in that guidance created inconsistencies that added to the complexity in applying GAAP. In developing FAS 157, FASB said it considered the need for increased consistency and comparability in fair-value measurements and for expanded disclosures about such measurements.

http://www.cfo.com/article.cfm/10097878/c_10098290

まあ日本でも土地絡みで色々悪さされてるモルスタとかＧＳなんかのレベル３
はウンコだらけでして、それを目立たないように処理する必要ができてしまったわけです。


逆の味方するとこの一時的な強制ＷｒｉｔｅＯｆｆを乗り切り
膿を出しきっちゃうと

米国の金融機関は世界一

バランスシートがキレイ

になってしまうわけでして・・・（ｗ

それが何を意味するかは省略させていただきます。（ｗ

ユダヤ資本や国際金融を語る香具師がシンガポール政府投資公社（ＧＩＣ）の事すら知らない件について（ｗ
http://antikimchi.seesaa.net/article/72181852.html

ユダヤの手羽先のアクセス数捏造ブロガー
http://antikimchi.seesaa.net/article/72810647.html

アブダビ投資庁様、シチィバンク株８２００億円分お買い上げ
http://antikimchi.seesaa.net/article/69614028.html


因みに上記朝日新聞の記事にある

��アナリストの間では、最終的な損失総額は
��５千億ドル（約５６兆円）にのぼるとの見方も出ている。

は上記のSFAS157の記事にあるBob Janjuah氏の当初からのFAS157関連で発生が予期されるWriteOff＋サブルライム関連の損失金額の予想の上限（それも米国内だけじゃなく全世界で）です。そして彼は当初からサブラライム問題の到来を指摘されてたアナリストです。

$500 Billion: The Mother of All Write-Down Estimates
Posted by Dana Cimilluca
Write this down: five hundred billion dollars.

That is how much one analyst thinks the tally of the carnage in the fixed-income markets ultimately could be. Royal Bank of Scotland Group chief credit strategist Bob Janjuah put out a report today estimating that the credit crunch will cause $250 billion to $500 billion of losses at banks and brokers around the world.

As Bloomberg points out in this story on the report, the estimate includes not just losses on subprime mortgage-related bonds but also the effect of a new accounting standard that goes into effect Nov. 15 known as Financial Accounting Standards Board’s rule 157. It will force companies to put values on opaque securities and could lead to write downs of as much as $100 billion at firms including Morgan Stanley and Goldman Sachs Group, according to Janjuah.

Should the estimate prove accurate, it would mean the credit-market storm that began this summer is just beginning. The total of write-downs already announced by Citigroup, Merrill Lynch and the other Wall Street firms is only about $30 billion to $40 billion.

Big as those numbers are, they still don’t come close to the last major crop of write-downs, when another accounting change prompted eye-popping losses at companies including AT&T and AOL Time Warner in 2002. The media-and-Internet conglomerate had write-downs that year for goodwill and soured Internet assets of roughly $100 billion.

Still, Janjuah’s number is in a league by itself. Not only is the upper end of his range roughly what the U.S. has spent on the Iraq War, it is about equal to the market caps of the three largest U.S. banks, Citigroup, J.P. Morgan Chase and Bank of America, combined.

ソース