Tags » Far


Today, like most days, the world is in some kind of turmoil: bombs in Thailand, toxic rivers in North Carolina, toxic rivers in Colorado, explosions in China, thirsty sinking land in a burning California, interracial unrest, stock market slumps. 683 more words


Far, Far

My hands are numb from the cold
No heat can ever warm it again
I am slipping to no return
Hoping to find peace that’s everlasting… 13 more words


Far Cry 4 - Review

After playing this and Far Cry 3, I am never going to travel outside of my home country ever again. The story begins with a good son simply returning to his mother’s home country to scatter her ashes after her death. 560 more words


Urban Construction

Here is a photo I took recently.

These cranes are also working on the same precinct being built at Darling Harbour as the last ones I uploaded. 81 more words


far from you

We both ache,
on different sides of the line.
Different sides of the coin,
we reach behind outstretched,
fingers almost graze yet we can’t touch. 120 more words

Capitalization of the Interest / FAR

  1. 合計のExpenditureにその年の%を掛け、幾らをCapitalize出来るのかを確認。
  2. 実際に今年いくら使っていて、そこからWeighted Average Accummulated Expenditureを算出する(Expenditures were incurred evenly throughout a yearときたら、使った分を半分で割る)。その数字に今年のInterest Rateをかける。
  3. 1と2の小さい方がExpenseの中でCapitalizeできるInterest=Avoidable Interest。

注意:Own Useのもので、Purchaseであってはならない、かならずConstruct等作る為に借りてきた資金のInterestにのみ活用出来る。また、作っている間のみCapitalizeすることが可能。


Securities / FAR

HTM (Held to Marturity)

  • 通常Bond
  • 満期まで持ち続ける予定のSecurities。


  • 短期間に売買が行われる予定のSecurities(Bondや株)
  • B/Sには常にMarket Valueで出され、Unrealized Gain and LossもI/Sに記載される。

AFS(Available for Sale)

  • B/Sには常にCostで出され、Unrealized Gain and LossはOCIとしてB/Sに記載される。
  • OCIの反対はMarket Adjustment勘定を活用し、Investment勘定を出さない。


  • Tradingが関わる組み換え:Unrealized Gain and LossとMarket Adjustment
  • そのほかの組み換え:OCIとMarket Adjustment