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I. ¼·Ð--------------------------------------------------------------------------------1
1) ¿¬±¸ ¹è°æ ¹× ¸ñÀû ----------------------------------------------------------1
2) ¼±Ç࿬±¸ °íÂû ---------------------------------------------------------------2
3) ¿¬±¸ ³»¿ë ---------------------------------------------------------------------4
II. ÁÖÅð³¹ß±ÝÀ¶ ÇöȲ -----------------------------------------------------------6
1. ÁÖÅð³¹ß±ÝÀ¶ Á¤ÀÇ¿Í ¿ª»çÀû º¯Ãµ --------------------------------------6
1) ÁÖÅð³¹ß±ÝÀ¶ Á¤ÀÇ ---------------------------------------------------------6
2) ÁÖÅð³¹ß±ÝÀ¶ÀÇ º¯Ãµ ------------------------------------------------------6
2. ºÎµ¿»ê°³¹ß±ÝÀ¶ ÇöȲ -------------------------------------------------------8
(1) ¿î¿µÀڱݴëÃâ --------------------------------------------------------------8
(2) ºÎµ¿»ê PF ´ëÃâ -----------------------------------------------------------10
(3) ´ëÇÑÁÖÅú¸ÁõÀÇ ÁÖÅûç¾÷ PFº¸Áõ -----------------------------------14
(4) ÁÖÅýſ뺸Áõ±â±ÝÀÇ ÁÖÅûç¾÷ PF º¸Áõ ----------------------------15
III. ºÎµ¿»ê PF¿Í IFRS µµÀÔÀÇ ¹®Á¦Á¡ ---------------------------------------17
1. ºÎµ¿»ê PF ±¸Á¶ÀÇ ºñ±³ -----------------------------------------------------17
1) ºÎµ¿»ê PF¿Í À¯µ¿È ±¸Á¶ -------------------------------------------------17
(1) Á÷Á¢´ëÃâÀ» ÅëÇÑ ÀÚ±ÝÁ¶´Þ ±¸Á¶ : PF Loan -------------------------17
(2) À¯µ¿È¸¦ ÅëÇÑ ÀÚ±ÝÁ¶´Þ ±¸Á¶ : ABS ȤÀº ABCP-------------------18
2) ÇØ¿Ü °³¹ß±ÝÀ¶±¸Á¶ ----------------------------------------------------------19
(1) ¹Ì±¹ Æ®·³ÇÁŸ¿ö ÇÁ·ÎÁ§Æ® ----------------------------------------------19
(2) ÀϺ» ·Ôº»±âÈú½º ÇÁ·ÎÁ§Æ® -----------------------------------------------20
(3) ÇØ¿Ü»ç·ÊÀÇ ±âº» Ư¡ -----------------------------------------------------21
3) ½Ã»çÁ¡ : ºÎµ¿»ê PFÀÇ ¹®Á¦Á¡ ---------------------------------------------22
2. IFRS µµÀÔ°ú ¹®Á¦Á¡ ----------------------------------------------------------24
1) IFRS µµÀÔ °³¿ä ---------------------------------------------------------------24
2) SPE ½ÃÇà»ç ±âÁØ -------------------------------------------------------------25
(1) ¿¬°áÀ繫Á¦Ç¥ ÀÛ¼º ´ë»ó ±âÁØ -------------------------------------------26
(2) ¿¬°áÀ繫Á¦Ç¥ ÀÛ¼º Á¦¿Ü ±âÁØ -------------------------------------------27
(3) ±âŸ »çÇ× ---------------------------------------------------------------------28
3) IFRS µµÀÔÀÇ ¹®Á¦Á¡ ---------------------------------------------------------28
(1) IFRS Àû¿ë½Ã ¹®Á¦Á¡ -------------------------------------------------------28
(2) ÆÄ»ý ¹®Á¦Á¡ ------------------------------------------------------------------29
IV. ÁÖ¿ä ÁÖÅð³¹ß»ç¾÷ÀÇ ÀÚ±ÝÁ¶´Þ ±¸Á¶ -------------------------------------31
1. µµ½ÃÁ¤ºñ»ç¾÷ : Àç°³¹ß․Àç°ÇÃà»ç¾÷ ---------------------------------------31
1) »ç¾÷ ÃßÁø ¹× ÀÚ±ÝÁ¶´Þ -----------------------------------------------------31
2) »ç¾÷ ÃßÁø ´Ü°èº° À̽´ -----------------------------------------------------32
3) ¹®Á¦Á¡ ¹× °³¼±¹æÇâ ---------------------------------------------------------35
2. µµ½ÃÇü»ýÈ°ÁÖÅûç¾÷ ---------------------------------------------------------36
1) °³¿ä -----------------------------------------------------------------------------36
2) ¹®Á¦Á¡ --------------------------------------------------------------------------36
3) ÀÚ±ÝÁ¶´Þ Ãø¸é¿¡¼ÀÇ ½Ã»çÁ¡ ---------------------------------------------37
V. ÁÖÅð³¹ß±ÝÀ¶ ´ë¾ÈÀÇ ¸ð»ö --------------------------------------------------38
1. ÁÖÅð³¹ß±ÝÀ¶ ±âº» °³¼±¹æÇâ ¼³Á¤ ----------------------------------------38
1) °³¹ß±ÝÀ¶±¸Á¶ÀÇ ¹®Á¦Á¡ ÀçÁ¶¸í -------------------------------------------38
(1) ±â¾÷±ÝÀ¶¹æ½ÄÀÇ ÇÑ°è ------------------------------------------------------38
(2) »ç¾÷±¸Á¶¿Í ÀÚ±ÝÁ¶´Þ±¸Á¶ÀÇ ÇÑ°è --------------------------------------39
(3) ±âÁ¸ PF±¸Á¶ÀÇ º¸¿Ï ¼±°á ------------------------------------------------39
2) °³¼± ±âº»¹æÇâ Á¦¾È ----------------------------------------------------------40
(1) ¿Ö°îµÈ PF±¸Á¶¸¦ Á¤»óȽÃų ¼ö ÀÖ´Â PFV¹ýÀÇ Á¦Á¤ -------------40
(2) ´Ù¾çÇÑ À§Çè¿¡ ´ëÇÑ ´Éµ¿Àû ´ëó¸¦ À§ÇÑ PF º¸Áõ±â°üÀÇ À°¼º -41
2. PFV¹ý Á¦Á¤À» ÅëÇÑ ÀÚ±ÝÁ¶´Þ±¸Á¶ °³¼± ---------------------------------41
1) PFV¹ý ÁÖ¿ä ³»¿ë -------------------------------------------------------------41
(1) PFV¿¡ ´ëÇÑ ÁöºÐ Âü¿© ±¸Á¶ ¹× ÃÖÀú ³³ÀÔÇѵµ ---------------------41
(2) »ç¾÷¼ºÆò°¡ °á°úÀÇ °ø½Ã Àǹ«È ----------------------------------------43
2) ±âŸ Áö¿ø¿¡ ´ëÇÑ ±ÔÁ¤ ------------------------------------------------------43
3. PF Àü¹® º¸Áõ±â°ü À°¼º ------------------------------------------------------44
1) º¸Áõ±â°ü À°¼ºÀÇ Çʿ伺 ----------------------------------------------------44
2) º¸Áõ±â°ü À°¼º ¹æ¾È ----------------------------------------------------------45
(1) ´Ü±â º¸Áõ°ø±Þ ¹æ¾È --------------------------------------------------------45
(2) º¸Áõ±â°ü Àå±âÀ°¼º ¹æ¾È --------------------------------------------------47
4. µµ½ÃÁ¤ºñ»ç¾÷ ÀÚ±ÝÁ¶´Þ±¸Á¶ °³¼±¹æ¾È -----------------------------------47
1) Á¶ÇÕ¼³¸³Àΰ¡ ÀÌÀü ´Ü°è ----------------------------------------------------47
2) Á¶ÇÕ¼³¸³Àΰ¡ ÀÌÈÄ ´Ü°è ----------------------------------------------------48
Âü°í ¹®Çå ----------------------------------------------------------------------------50
ºÎ ·Ï --------------------------------------------------------------------------------52
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