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Statements

Subject Item
dbr:Tobashi_scheme
rdf:type
yago:Event100029378 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity yago:Activity100407535 yago:Practice100410247 dbo:Company yago:Abstraction100002137 yago:WikicatEthicallyDisputedBusinessPractices yago:Act100030358
rdfs:label
Tobashi scheme 簿外債務
rdfs:comment
簿外債務（ぼがいさいむ）とは貸借対照表上に記載されていない債務のこと。代表的なものとしてはデリバティブや保証に関わる偶発債務や、会計操作による飛ばし行為などがある。企業会計においては、会計責任者が認識していながら意図的に隠蔽することで発覚を免れる表記上の余地が存在しており、簿外債務はその問題の一つである。 A tobashi scheme is a financial fraud through creative accounting where a client's losses are hidden by an investment firm by shifting them between the portfolios of other (genuine or fake) clients. Any real client with portfolio losses can therefore have their accounts flattered by this process. This cycling cannot continue indefinitely and so the investment firm itself ends up picking up the cost. As it is ultimately expensive there must be a strong incentive for the investment firm to pursue this activity on behalf of their clients.
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dbc:Ethically_disputed_business_practices dbc:Finance_fraud
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dbr:Repo_105 dbr:¥ dbr:Credit_Suisse dbr:Daiwa_Securities dbr:Lehman_Brothers dbr:Japanese_language dbr:Bond_(finance) dbr:Fraud dbr:Maruman_Securities dbr:Goodwill_(accounting) dbr:Financial_fraud dbr:Intangible_asset dbr:Creative_accounting dbr:Special_purpose_entity dbr:Government_bonds dbr:Cosmo_Securities dbr:Yamatane_Securities dbr:Olympus_Corporation dbr:Equity_(finance) dbr:Repurchase_agreement dbc:Ethically_disputed_business_practices dbr:Mark-to-market dbr:The_Wall_Street_Journal dbr:Off-balance_sheet dbr:Yamaichi_Securities dbc:Finance_fraud
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dbo:abstract
A tobashi scheme is a financial fraud through creative accounting where a client's losses are hidden by an investment firm by shifting them between the portfolios of other (genuine or fake) clients. Any real client with portfolio losses can therefore have their accounts flattered by this process. This cycling cannot continue indefinitely and so the investment firm itself ends up picking up the cost. As it is ultimately expensive there must be a strong incentive for the investment firm to pursue this activity on behalf of their clients. 簿外債務（ぼがいさいむ）とは貸借対照表上に記載されていない債務のこと。代表的なものとしてはデリバティブや保証に関わる偶発債務や、会計操作による飛ばし行為などがある。企業会計においては、会計責任者が認識していながら意図的に隠蔽することで発覚を免れる表記上の余地が存在しており、簿外債務はその問題の一つである。
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dbr:Fraud
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wikipedia-en:Tobashi_scheme