{"id":270589,"date":"2025-10-30T16:55:03","date_gmt":"2025-10-30T07:55:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270589"},"modified":"2025-10-30T16:55:03","modified_gmt":"2025-10-30T07:55:03","slug":"financial-instruments-report-15","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-report-15\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300bASBJ\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\uff5e\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u30e2\u30c7\u30eb\u3092\u5c0e\u5165\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u30e2\u30c7\u30eb\u3092\u5c0e\u5165\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2025\u5e7410\u670829\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c89\u53f7\u3002\u4ee5\u4e0b\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u7b49\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2025\/2025-1029.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c89\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u308c\u306f\u3001IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u306e\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u30e2\u30c7\u30eb\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u91d1\u878d\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u30e2\u30c7\u30eb\u3092\u5c0e\u5165\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2026\u5e74\uff12\u6708\uff16\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u50b5\u6a29\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238<\/strong><\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0914\u9805\u300116\u9805\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3059\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u50b5\u6a29\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u8cb8\u4ed8\u91d1\u53ca\u3073\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3092\u542b\u3080\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u511f\u5374\u539f\u4fa1\u304b\u3089\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002\u8cb8\u4ed8\u91d1\u4ee3\u66ff\u6027\u79c1\u52df\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u4ed8\u91d1\u306b\u542b\u3081\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u3000\u30ea\u30fc\u30b9\u306b\u3088\u308a\u751f\u3058\u305f\u50b5\u6a29\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u3001\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u4fa1\u984d\u304b\u3089\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span><\/strong>\u3000\u6e80\u671f\u307e\u3067\u6240\u6709\u3059\u308b\u610f\u56f3\u3092\u3082\u3063\u3066\u4fdd\u6709\u3059\u308b\u793e\u50b5\u305d\u306e\u4ed6\u306e\u50b5\u5238\uff08\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u511f\u5374\u539f\u4fa1\u304b\u3089\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u3001\u8cb8\u4ed8\u91d1\u4ee3\u66ff\u6027\u79c1\u52df\u50b5<\/strong><\/h4>\n<p>\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u3068\u306f\u3001\u4fe1\u7528\u640d\u5931\u3092\u78ba\u7387\u52a0\u91cd\u3057\u305f\u3082\u306e\u3092\u3044\u3046\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u6ce8\uff15\u2212\uff12\uff09\uff09\u3002<\/p>\n<p>\u4fe1\u7528\u640d\u5931\u3068\u306f\u3001\u4f01\u696d\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u3059\u3079\u3066\u306e\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3068\u3001\u4f01\u696d\u304c\u53d7\u3051\u53d6\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u3059\u3079\u3066\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3068\u306e\u5dee\u984d\uff08\u3059\u306a\u308f\u3061\u3001\u3059\u3079\u3066\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u4e0d\u8db3\u984d\uff09\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u305f\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p>\u8cb8\u4ed8\u91d1\u4ee3\u66ff\u6027\u79c1\u52df\u50b5\u3068\u306f\u3001\u8cb8\u4ed8\u91d1\u306e\u4ee3\u66ff\u3068\u3057\u3066\u9280\u884c\u304c\u5f15\u304d\u53d7\u3051\u3066\u4fdd\u6709\u3059\u308b\u79c1\u52df\u50b5\u3092\u3044\u3046\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u6ce8\uff15\u2212\uff13\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u91d1\u878d\u4fdd\u8a3c\u5951\u7d04<\/strong><\/h4>\n<p>\u91d1\u878d\u4fdd\u8a3c\u5951\u7d04\u306e\u898f\u5b9a\u3092\u65b0\u8a2d\u3059\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0926\u2212\uff12\u9805\uff09\u3002<\/p>\n<p>\u91d1\u878d\u4fdd\u8a3c\u5951\u7d04\u3068\u306f\u3001\u7279\u5b9a\u306e\u50b5\u52d9\u8005\u304c\u91d1\u92ad\u50b5\u52d9\u306e\u5f53\u521d\u53c8\u306f\u5909\u66f4\u5f8c\u306e\u6761\u4ef6\u306b\u5f93\u3063\u3066\u671f\u65e5\u306e\u5230\u6765\u6642\u306b\u6240\u5b9a\u306e\u652f\u6255\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u5951\u7d04\u4fdd\u6709\u8005\u306b\u767a\u751f\u3059\u308b\u640d\u5931\u7b49\u3092\u88dc\u511f\u3059\u308b\u305f\u3081\u306b\u3001\u5f53\u8a72\u4fdd\u6709\u8005\u306b\u5bfe\u3057\u3066\u6240\u5b9a\u306e\u652f\u6255\u3092\u884c\u3046\u3053\u3068\u3092\u5951\u7d04\u767a\u884c\u8005\u306b\u8981\u6c42\u3059\u308b\u5951\u7d04\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u9664\u304f\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u6ce8\uff18-\uff12\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<p>\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u50b5\u6a29\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u3001\u91d1\u878d\u4fdd\u8a3c\u5951\u7d04\u53ca\u3073\u8cb8\u51fa\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u7b49\uff08\u300c\u50b5\u6a29\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u767a\u751f\u306e\u8a8d\u8b58\u4ee5\u964d\u306b\u304a\u3051\u308b\u30c7\u30d5\u30a9\u30eb\u30c8\u767a\u751f\u30ea\u30b9\u30af\u306e\u5909\u52d5\u306b\u57fa\u3065\u3044\u3066\u50b5\u6a29\u7b49\u306b\u4fc2\u308b\u4fe1\u7528\u30ea\u30b9\u30af\u304c\u8457\u3057\u304f\u5897\u5927\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u5224\u5b9a\u3059\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0927\u9805\uff09\u3002<\/p>\n<p>\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u306f\u3001\u4ee5\u4e0b\u3092\u53cd\u6620\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0927\u2212\uff12\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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