2.2. ᨻᗓయỴ⟬᭩ࡢసᡂ
2.2.3 ᨻᗓయỴ⟬᭩ࡢᵓᡂ
2011ᖺ11᭶බ⾲ࡉࢀࡓ᳨ᰝ῭WGA㸦HM Treasury, 2011h㸧ࡣࠊ1 ᗎᩥ㸦Forward㸧ࠊ2 ࡣ ࡌࡵ㸦Introduction㸧ࠊ3 ࢥ࣓ࣥࢺ㸦Commentary㸧ࠊ4 ィᢸᙜ⪅ࡢ㈐௵ኌ᫂᭩㸦Statement of Accounting Officer’s Responsibility㸧ࠊ5 ෆ㒊⤫ไሗ࿌᭩㸦Statement on Internal Control㸧ࠊ6 ሗ㓘ሗ࿌᭩㸦Remuneration Report㸧ࠊ7 NAOࡼࡿ┘ᰝド᫂ሗ࿌᭩࠾ࡼࡧ 8 ᨻᗓయỴ
⟬᭩࠸࠺ 8㒊ᵓᡂ࡞ࡗ࡚࠸ࡿࠋ
ࠕᗎᩥ࡛ࠖࡣ WGA ࡢṔྐⓗ⤒⦋ࡸࡑࡢసᡂࡢἲⓗ᰿ᣐ➼ࡀ♧ࡉࢀࠊ⥆ࡃࠕࡣࡌࡵࠖ
࠾࠸࡚ WGAࡢලయⓗ࡞⪃࠼᪉ࡋ࡚㐃⤖⠊ᅖసᡂ┠ⓗࡀグ㏙ࡉࢀ࡚࠸ࡿࠋࠕࢥ࣓ࣥࢺࠖ
࡛ࡣࠊWGAࡢసᡂయ࡛࠶ࡿ㈈ົ┬ࡼࡿ2009-10 ᖺࡢWGAሗᇶ࡙ࡃศᯒ⤖ᯝࡀ♧
ࡉࢀ࡚࠸ࡿࠋࠕィᢸᙜ⪅ࡢ㈐௵ኌ᫂᭩ࠖࡣࠊFReM࡛つᐃࡉࢀ࡚࠸ࡿࡼ࠺Ỵ⟬᭩ࡀࠕ┿
ᐇࡘබṇ࡞ᴫほࠖࢆ♧ࡋ࡚࠸ࡿࡇࢆ⾲᫂ࡍࡿࡶࡢ࡛࠶ࡿࡀࠊࡉࡽ WGA ᑐࡋ࡚⾲
᫂ࡉࢀ࡚࠸ࡿࠋྠᵝࠕෆ㒊⤫ไሗ࿌᭩ࠖࡶࡲࡓ FReM ࡛つᐃࡉࢀ࡚࠾ࡾࠊWGA ྵࡲ
ࢀࡿ㈈ົሗࡸࡢሗࡢ㉁ࢆ⤌⧊ෆ㒊࡛ෆ㒊⤫ไࢩࢫࢸ࣒ࡀᶵ⬟ࡋ࡚࠸ࡿ⾲᫂ࡍࡿࡇ
࡛ಖドࡋࡼ࠺ࡍࡿࡶࡢ࡛࠶ࡿࠋࠕሗ㓘ሗ࿌᭩ࠖࡣࠊ♫ἲ FReM࡛つᐃࡉࢀ࡚࠾ࡾࠊ
≉ே௳㈝ࡘ࠸࡚ࡢㄝ᫂ࡀྛᴗ㸦බⓗ࣭Ẹ㛫᪉㸧ồࡵࡽࢀ࡚࠸ࡿࠋࡑࡋ࡚ࠊWGA
࠾ࡅࡿሗ㓘ሗ࿌᭩ࡣࠊබⓗ㒊㛛యࡢே௳㈝ࡘ࠸࡚ࡢヲ⣽࡞ㄝ᫂࡞ࡗ࡚࠸ࡿࠋ
ࠕ7 NAOࡼࡿ┘ᰝド᫂ሗ࿌᭩ࠖࡣࠊ࠸ࢃࡺࡿ┘ᰝேࡼࡿ┘ᰝሗ࿌᭩࡛࠶ࡿࠋࡇࢀ
ࡘ࠸࡚ࡣࠊḟ⠇࠾࠸࡚ヲࡋࡃྲྀࡾୖࡆࡿࠋ
ࠕ8 ᨻᗓయỴ⟬᭩ࠖࡀ WGAࡢィ⟬᭩㢮࡛࠶ࡿࠋࠕ㐃⤖┈࣭㈝⏝ィ⟬᭩ࠖ㸦Consolidated Statement of Revenue and Expenditure; SoRE㸧ࠊࠕ㐃⤖㈈ᨻ≧ែィ⟬᭩ࠖ㸦Consolidated Statement of Financial Position; SFP㸧ࠊࠕ㐃⤖⣡⛯⪅ᣢศኚືィ⟬᭩ࠖ㸦Consolidated Statement of Changes in Taxpayers’ Equity; SCTE㸧ࠊࠕ㐃⤖࢟ࣕࢵࢩ࣭ࣗࣇ࣮ࣟィ⟬᭩ࠖ㸦Consolidated Cash Flow
Statement; CFS㸧࠾ࡼࡧ 40㡯┠ࡽᡂࡿὀグࡽᵓᡂࡉࢀ࡚࠸ࡿࠋ
SoRE㸦⾲ 15-A ཧ↷㸧ࡣࠊ㈨※Ỵ⟬᭩࠾ࡅࡿໟᣓ⣧ᨭฟィ⟬᭩ᑐᛂࡍࡿࡶࡢ࡛࠶ࡿ
- 39 -
ࡀࠊ⾲♧ᙧᘧࡣ࡞ࡾ␗࡞ࡗ࡚࠸ࡿࠋSoREࡢᵓ㐀ࡣࠊࠕ⛯➼ࡼࡿ┈ྜィ㸫㐠Ⴀ㈝⏝
ྜィ㸫㔠⼥㈝⏝s㈨⏘༷ᦆ┈㸻⣧㈈ᨻ㉥Ꮠࠖ࠸࠺ィ⟬ᵓ㐀ࢆ᭷ࡋ࡚࠸ࡿࡀࠊ㈈ᨻ㉥Ꮠ
ࢆᇶ‽ࡋ࡚࠸ࡿࡓࡵ➢ྕࡀ㏫࡞ࡗ࡚࠸ࡿࠋࡲࡓࠊᇶ♏ⓗ㈈ᨻᨭࢆᅗࡿࡓࡵ㔠⼥㈝
⏝᥍㝖๓㈈ᨻ㉥Ꮠ࠸࠺ᣦᶆࡶィ⟬ࡉࢀࡿࡼ࠺࡞ࡗ࡚࠸ࡿࠋ࡞࠾ࠊ㈝⏝ࡋ࡚ࡁ࠸ࡢ ࡣ♫ಖ㞀⤥ࠊே௳㈝࠾ࡼࡧ㈈࣭ࢧ࣮ࣅࢫࡢ㉎ධ࡛⥲㈝⏝ࡢ⣙ 80.9%ࢆ༨ࡵ࡚࠸ࡿࠋ
SFP㸦⾲15-Bཧ↷㸧ࡣࠊ࠸ࢃࡺࡿ㈚ᑐ↷⾲࡛࠶ࡾࠊ㈨※Ỵ⟬᭩ࡢ㈈ᨻ≧ែィ⟬᭩
ࡰᑐᛂࡋ࡚࠸ࡿࠋSFP ࡼࡾᚓࡽࢀࡿ㈈ᨻᣦᶆࡣࠊ⣧ὶື㈇മ㸦ὶື㈨⏘ྜィ㸫ὶື㈇മ
ྜィ㸧⣧㈇മ㸦㈨⏘ྜィ㸫ὶື㈇മྜィ㸫㠀ὶື㈇മྜィ㸧࡛࠶ࡿࠋ≉⣧㈇മ 1,211.8 㸦10 ൨࣏ࣥࢻ㸧ࡔࡅ㈇മ㉸㐣≧ែ࠶ࡿࡓࡵࠊᙜヱ㉸㐣ศࡣࠊᑗ᮶ࡢ┈ࡼࡗ࡚㈨㔠ㄪ 㐩ࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࡇࡀࠊࠕᑗ᮶┈ࡼࡾ㈥ࢃࢀࡿࡁ㈇മྜィࠖࡋ࡚⣧㈇മ
ྠ㢠ࡔࡅィୖࡉࢀ࡚࠾ࡾࠊࡑࡢෆヂኚືࡣࠊSCTE㸦⾲ 15-C㸧࠾࠸࡚♧ࡉࢀࡿᵓ㐀࡞
ࡗ࡚࠸ࡿࠋ
ࡲࡓ CFS㸦⾲15-D㸧ࡣ㈨※Ỵ⟬᭩࠾ࡅࡿࡶࡢࡰྠࡌᙧᘧࡢࡶࡢ࡛࠶ࡾࠊྡ⛠ࡣ␗
࡞ࡿࡀࠊᇶᮏⓗႠᴗάື㸦㐠Ⴀάື㸧ࠊᢞ㈨άື㸦㈨ᮏᨭฟ࣭㔠⼥ᢞ㈨㸧࠾ࡼࡧ㈈ົάື
ࡼࡿ࢟ࣕࢵࢩ࣭ࣗࣇ࣮ࣟࡀ♧ࡉࢀࡿࠋ
⾲
15 WGAࡢィ⟬᭩㢮 㻭㻌㐃⤖┈䞉㈝⏝ィ⟬᭩
㻞㻜㻝㻜ᖺ㻟᭶㻟㻝᪥䛻⤊䛩䜛ィᖺᗘ
ὀグ 㻝㻜൨䝫䞁䝗
┤᥋⛯䛻䜘䜛⛯ 㻟 㻔㻞㻤㻡㻚㻞㻕
㛫᥋⛯䛻䜘䜛⛯ 㻟 㻔㻝㻠㻤㻚㻜㻕
ᆅ᪉⛯䛻䜘䜛⛯ 㻟 㻔㻡㻞㻚㻝㻕
㈈䞉䝃䞊䝡䝇䛾㈍┈ 㻠 㻔㻡㻝㻚㻜㻕
䛭䛾䛾┈ 㻡 㻔㻠㻡㻚㻣㻕
┈ྜィ 㻔 㻡㻤 㻞 㻚㻜 㻕
♫ಖ㞀⤥ 㻢 㻝㻥㻣㻚㻝
ே௳㈝ 㻣 㻝㻤㻜㻚㻠
㈈䞉䝃䞊䝡䝇䛾㉎ධ 㻤 㻝㻢㻜㻚㻥
⿵ຓ㔠ᨭฟ 㻥 㻢㻢㻚㻞
ῶ౯ൾ༷㈝䛚䜘䜃ῶᦆᦆኻ 㻝㻜 㻡㻝㻚㻢
ᘬᙜ㔠⧞ධ㢠 㻞㻡 㻔㻝㻣㻚㻜㻕
䛭䛾䛾㈝⏝ 㻝㻝 㻞㻢㻚㻡
㈝⏝ྜィ 㻢㻢 㻡 㻚㻣
㔠⼥㈝⏝᥍㝖๓⣧㈈ᨻ㉥Ꮠ 㻤 㻟 㻚㻣
ᢞ㈨┈ 㻝㻞 㻔㻠㻚㻟㻕
㔠⼥㈝⏝ 㻝㻟 㻟㻠㻚㻥
ᖺ㔠ไᗘ㈇മ䛻ᑐ䛩䜛ᜥ 㻞㻣 㻡㻤㻚㻥
ᖺ㔠ไᗘ㈨⏘䛾㈨㔠䛛䜙䛾ᮇᚅ┈ 㻞㻣 㻔㻥㻚㻜㻕
⣧㔠⼥㈝⏝ 㻤 㻜 㻚㻡
㈨⏘༷⣧ᦆኻ 㻜㻚㻟
ᙜヱᖺᗘ䛾⣧㈈ᨻ㉥Ꮠ 㻝㻢 㻠 㻚㻡
- 40 -
㻮㻌㐃⤖㈈ᨻ≧ែィ⟬᭩
㻞㻜㻝㻜ᖺ㻟᭶㻟㻝᪥⌧ᅾ
ὀグ 㻝㻜൨䝫䞁䝗 㠀ὶື㈨⏘
䚷䚷᭷ᙧᅛᐃ㈨⏘ 㻝㻠 㻣㻜㻤㻚㻜
䚷䚷ᢞ㈨⏝㈨⏘ 㻝㻡 㻝㻠㻚㻢
䚷䚷↓ᙧ㈨⏘ 㻝㻢 㻟㻢㻚㻟
䚷䚷㔠䞉ᮍ㔠 㻝㻣 㻠㻜㻚㻜
䚷䚷බⓗ㒊㛛㖟⾜䛻ᑐ䛩䜛ᣢศᢞ㈨ 㻝㻤 㻢㻡㻚㻟
䚷䚷䛭䛾䛾㔠⼥㈨⏘ 㻞㻝 㻤㻥㻚㻢
㠀⤒ᖖ㈨⏘ྜィ 㻥㻡㻟 㻚㻤
ὶື㈨⏘
䚷䚷Ჴ༺㈨⏘ 㻝㻥 㻝㻞㻚㻠
䚷䚷㔠䞉ᮍ㔠 㻝㻣 㻝㻞㻡㻚㻣
䚷䚷⌧㔠䞉⌧㔠ྠ➼≀ 㻞㻜 㻤㻚㻝
䚷䚷ಖ᭷㔠 㻣㻚㻟
䚷䚷䛭䛾䛾㔠⼥㈨⏘ 㻞㻝 㻝㻜㻜㻚㻞
ὶື㈨⏘ྜィ 㻞㻡㻟 㻚㻣
㈨⏘ྜィ 㻝 㻘㻞㻜㻣 㻚㻡
ὶື㈇മ
䚷䚷㈙㔠䞉ᮍᡶ㔠 㻞㻟 㻔㻝㻜㻞㻚㻡㻕
䚷䚷ᨻᗓධ䞉㈨㔠ㄪ㐩 㻞㻠 㻔㻞㻜㻜㻚㻥㻕
䚷䚷㈇മᛶᘬᙜ㔠䞉‽ഛ㔠 㻞㻡 㻔㻝㻡㻚㻠㻕
䚷䚷䛭䛾䛾㔠⼥㈇മ 㻞㻢 㻔㻟㻢㻚㻟㻕
ὶື㈇മྜィ 㻔㻟㻡㻡 㻚㻝㻕
⣧ὶື㈇മ 㻔㻝㻜㻝 㻚㻠㻕
㈨⏘ྜィ䝬䜲䝘䝇ὶື㈇മ 㻤㻡㻞 㻚㻠
㠀ὶື㈇മ
䚷䚷㈙㔠䞉ᮍᡶ㔠 㻞㻟 㻔㻣㻟㻚㻣㻕
䚷䚷ᨻᗓධ䞉㈨㔠ㄪ㐩 㻞㻠 㻔㻣㻢㻠㻚㻣㻕
䚷䚷㈇മᛶᘬᙜ㔠䞉‽ഛ㔠 㻞㻡 㻔㻤㻢㻚㻞㻕
䚷䚷⣧බⓗ䝃䞊䝡䝇ᖺ㔠㈇മ 㻞㻣 㻔㻝㻘㻝㻟㻞㻚㻟㻕
䚷䚷䛭䛾䛾㔠⼥㈇മ 㻞㻢 㻔㻣㻚㻟㻕
㠀ὶື㈇മྜィ 㻔㻞 㻘㻜㻢㻠 㻚㻞㻕
⣧㈇മ 㻔㻝 㻘㻞㻝㻝 㻚㻤㻕
⣡⛯⪅ᣢศ䛻䜘䜛㈨㔠ㄪ㐩䠖 ᑗ᮶┈䛻䜘䜚㈥䜟䜜䜛䜉䛝㈇മ
䚷䚷୍⯡వ㔠 㻿㼛㻯㼀㻱 㻝㻘㻠㻝㻠㻚㻢
䚷䚷ホ౯వ㔠 㻿㼛㻯㼀㻱 㻔㻞㻝㻤㻚㻢㻕
䚷䚷䛭䛾䛾వ㔠 㻿㼛㻯㼀㻱 㻝㻡㻚㻤
ᑗ᮶┈䛻䜘䜚㈥䜟䜜䜛䜉䛝㈇മྜィ 㻝 㻘㻞㻝㻝 㻚㻤
㻯㻌㐃⤖⣡⛯⪅ᣢศኚືィ⟬᭩
㻞㻜㻝㻜ᖺ㻟᭶㻟㻝᪥䛻⤊䛩䜛ィᖺᗘ
ὀグ ୍⯡ ホ౯ 䛭䛾䛾
‽ഛ㔠 ‽ഛ㔠 ‽ഛ㔠 ྜィ
㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻞 㻜 㻜 㻥 㻙 㻝 㻜 ᖺᗘ䛾⣡⛯⪅ᣢศ䛾ኚື
䚷㻞㻜㻜㻥ᖺ㻠᭶㻝᪥Ⅼ䠖 㻥㻣㻜㻚㻣 㻔㻞㻜㻡㻚㻜㻕 㻝㻡㻚㻢 㻣㻤㻝㻚㻟
䚷䚷ᙜヱᖺᗘ䛾⣧㈈ᨻ㉥Ꮠ 㻿㼛㻾㻱 㻝㻢㻠㻚㻡 㻙 㻙 㻝㻢㻠㻚㻡
䚷䚷᭷ᙧᅛᐃ㈨⏘䛾ホ౯⣧ᚓ 㻙 㻔㻣㻚㻜㻕 㻙 㻔㻣㻚㻜㻕
䚷䚷༷ྍ⬟㔠⼥㈨⏘䛾ホ౯⣧ᚓ 㻙 㻔㻝㻝㻚㻟㻕 㻙 㻔㻝㻝㻚㻟㻕
䚷䚷ᖺ㔠㈇മ䛻ᑐ䛩䜛ᩘ⌮ィ⟬ୖ䛾ᦆኻ 㻞㻣㻚㻞 㻞㻤㻢㻚㻤 㻙 㻙 㻞㻤㻢㻚㻤
䚷䚷ᐤ䛻䜘䜛㈨⏘䞉ᨻᗓ⿵ຓ㔠䛻䜘䜛㈨⏘䛾ཷ㡿 㻔㻝㻚㻝㻕 㻙 㻔㻜㻚㻟㻕 㻔㻝㻚㻠㻕
䚷䚷䛭䛾䛾‽ഛ㔠ኚື 㻔㻝㻚㻤㻕 㻜㻚㻟 㻜㻚㻠 㻔㻝㻚㻝㻕
䚷䚷‽ഛ㔠㛫䛾⛣㌿ 㻔㻠㻚㻡㻕 㻠㻚㻠 㻜㻚㻝 㻙
㻞 㻜 㻝 㻜 ᖺ㻟 ᭶㻟 㻝 ᪥Ⅼ䛾ᨭ 㻝 㻘㻠 㻝 㻠 㻚㻢 㻔㻞 㻝 㻤 㻚㻢 㻕 㻝 㻡 㻚㻤 㻝 㻘㻞 㻝 㻝 㻚㻤
୍⯡‽ഛ㔠䛿ᖺ㔠‽ഛ㔠䛸ᨻᗓ⿵ຓ㔠‽ഛ㔠䜢ྵ䜐䚹
ホ౯‽ഛ㔠䛿༷ྍ⬟㈨⏘䜢ྵ䜐䚹
䛭䛾䛾‽ഛ㔠䛿䚸㈗ᗓ䛻䜘䜛㈨⏘‽ഛ㔠䚸䝦䝑䝆‽ഛ㔠䛚䜘䜃≉ᐃ┠ⓗ䛾‽ഛ㔠䜢ྵ䜐䚹
- 41 -
㻰㻌㐃⤖䜻䝱䝑䝅䝳䞉䝣䝻䞊ィ⟬᭩
㻞㻜㻝㻜ᖺ㻟᭶㻟㻝᪥䛻⤊䛩䜛ィᖺᗘ
ὀグ 㻝㻜൨䝫䞁䝗 㐠Ⴀάື䛻䜘䜛䜻䝱䝑䝅䝳䞉 䝣䝻䞊
㔠⼥㈝⏝᥍㝖๓㈈ᨻ㉥Ꮠ 㻿㼛㻾㻱 㻤㻟㻚㻣
㠀⌧㔠ྲྀᘬ䛾䛯䜑䛾ㄪᩚ 㻞㻤 㻔㻞㻝㻚㻢㻕
㔠䞉ᮍ㔠䛾ቑຍ 㻡㻚㻜
Ჴ༺㈨⏘䛾ቑຍ 㻜㻚㻤
㈙㔠䞉ᮍᡶ㔠䛾ῶᑡ 㻞㻚㻝
ᘬᙜ㔠䛾ྲྀ䜚ᔂ䛧 㻞㻡 㻝㻝㻚㻥
㐠Ⴀάື䛻䜘䜛⣧䜻䝱䝑䝅䝳䞉䜰䜴䝖䞉䝣䝻䞊 㻤 㻝 㻚㻥
㈨ᮏᨭฟ䞉 㔠⼥ᢞ㈨䛻䜘䜛䜻䝱䝑䝅䝳䞉䝣䝻䞊
㠀㔠⼥㈨⏘䛾ྲྀᚓ 㻠㻡㻚㻤
㠀グධ㈨⏘䛾ฎศ䛻䜘䜛༷┈ 㻔㻞㻚㻢㻕
㔠⼥㈨⏘ྲྀᚓ䛾䛯䜑䛾ᨭᡶ 㻟㻟㻝㻚㻞
㔠⼥㈨⏘䛾ฎศ䛻䜘䜛༷┈ 㻔㻞㻠㻠㻚㻠㻕
Ꮫ⏕䛻ᑐ䛩䜛⣧ዡᏛ㔠 㻠㻚㻟
㈨ᮏᨭฟ䞉 㔠⼥ᢞ㈨䛻䜘䜛⣧䜻䝱䝑䝅䝳䞉 䜰䜴䝖䞉 䝣䝻䞊 㻝 㻟 㻠 㻚㻟
㈈ົάື๓⣧䜻䝱䝑䝅䝳䞉 䜰䜴䝖䞉 䝣䝻䞊 㻞 㻝 㻢 㻚㻞
㈈ົάື䛻䜘䜛䜻䝱䝑䝅䝳䞉 䝣䝻䞊
ᢞ㈨┈ 㻝㻞 㻔㻠㻚㻟㻕
㔠⼥㈝⏝䠄䝣䜯䜲䝘䞁䝇䝸䞊䝇䛸㻼㻲㻵ዎ⣙䜢㝖䛟䠅 㻝㻟 㻟㻞㻚㻣
䝣䜯䜲䝘䞁䝇䝸䞊䝇䛸㻼㻲㻵ዎ⣙䛻䜘䜛㔠⼥ᡭᩘᩱ 㻝㻟 㻞㻚㻞
䜼䝹䝖䜶䝑䝆䝗ドๆ䛾ቑຍ 㻔㻞㻝㻤㻚㻝㻕
㖟⾜䜋䛛䛛䜙䛾ධቑຍ 㻔㻞㻠㻚㻥㻕
ᮍ㔠䛾ቑຍ 㻝㻚㻣
ᮍᡶ㔠䛾ῶᑡ 㻡㻚㻤
䛭䛾䛾㔠⼥㈇മ䠄⣧䜻䝱䝑䝅䝳䞉䜲䞁䞉䝣䝻䞊䠅 㻔㻝㻜㻚㻠㻕
㈈ົάື䛻䜘䜛⣧䜻䝱䝑䝅䝳䞉䜲䞁䞉 䝣䝻䞊 㻔㻞 㻝 㻡 㻚㻟㻕
⌧㔠䞉 ⌧㔠ྠ➼≀䛾⣧ῶᑡ 㻞㻜 㻜 㻚㻥
ᮇ㤳⌧㔠䞉 ⌧㔠ྠ➼≀ 㻞㻜 㻥 㻚㻜
ᮇᮎ⌧㔠䞉 ⌧㔠ྠ➼≀ 㻞㻜 㻤 㻚㻝
㸦ฟᡤ㸸HM Treasury, 2011h, pp. 71-75.㸧
⾲
16 WGA࠾ࡅࡿࢭࢢ࣓ࣥࢺሗ
୰ኸᨻᗓ 㻺㻴㻿ෆ䛾 ୰ኸᨻᗓ ᆅ᪉ 㐃⤖ ᨻᗓ
ᐇయ ᐇయ ྜィ ᨻᗓ ㄪᩚ య
㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗 㻝㻜൨䝫䞁䝗
⛯ 㻔㻡㻠㻜㻚㻤㻕 㻙 㻔㻡㻠㻜㻚㻤㻕 㻔㻡㻝㻚㻢㻕 㻔㻜㻚㻝㻕 㻝㻜㻣㻚㻞 㻔㻠㻤㻡㻚㻟㻕
䛭䛾┈ 㻔㻝㻠㻡㻚㻜㻕 㻔㻡㻢㻚㻥㻕 㻔㻞㻜㻝㻚㻥㻕 㻔㻝㻠㻠㻚㻡㻕 㻔㻞㻡㻚㻡㻕 㻞㻣㻡㻚㻞 㻔㻥㻢㻚㻣㻕
㐠Ⴀ┈ྜィ 㻔㻢 㻤 㻡㻚㻤 㻕 㻔㻡 㻢 㻚㻥㻕 㻔㻣 㻠 㻞 㻚㻣 㻕 㻔㻝㻥 㻢 㻚㻝 㻕 㻔㻞㻡 㻚㻢 㻕 㻟 㻤 㻞㻚㻠 㻔㻡 㻤 㻞 㻚㻜㻕
ே௳㈝ 㻣㻢㻚㻤 㻟㻤㻚㻝 㻝㻝㻠㻚㻥 㻣㻥㻚㻝 㻝㻜㻚㻜 㻔㻞㻟㻚㻢㻕 㻝㻤㻜㻚㻠
䛭䛾㈝⏝ 㻣㻠㻣㻚㻤 㻞㻞㻚㻢 㻣㻣㻜㻚㻠 㻝㻞㻤㻚㻞 㻝㻢㻚㻞 㻔㻠㻞㻥㻚㻡㻕 㻠㻤㻡㻚㻟
㔠⼥㈝⏝᥍㝖๓⣧㈈ᨻ㉥Ꮠ 㻝 㻟 㻤㻚㻤 㻟 㻚㻤 㻝 㻠 㻞 㻚㻢 㻝 㻝 㻚㻞 㻜 㻚㻢 㻔㻣 㻜㻚㻣 㻕 㻤 㻟 㻚㻣
⣧㔠⼥㈝⏝ 㻢㻠㻚㻝 㻝㻚㻡 㻢㻡㻚㻢 㻝㻟㻚㻥 㻜㻚㻥 㻜㻚㻝 㻤㻜㻚㻡
䛭䛾䛾ໟᣓ┈ 㻔㻜㻚㻤㻕 㻙 㻔㻜㻚㻤㻕 㻝㻚㻠 㻔㻜㻚㻠㻕 㻜㻚㻝 㻜㻚㻟
ᙜヱᖺᗘ䛾⣧㈈ᨻ㉥Ꮠ 㻞 㻜 㻞㻚㻝 㻡 㻚㻟 㻞 㻜 㻣 㻚㻠 㻞 㻢 㻚㻡 㻝 㻚㻝 㻔㻣 㻜㻚㻡 㻕 㻝 㻢 㻠㻚㻡
㠀ὶື㈨⏘ 㻥㻟㻠㻚㻠 㻟㻥㻚㻥 㻥㻣㻠㻚㻟 㻟㻟㻥㻚㻡 㻡㻢㻚㻟 㻔㻠㻝㻢㻚㻟㻕 㻥㻡㻟㻚㻤
ὶື㈨⏘ 㻟㻝㻝㻚㻢 㻣㻚㻡 㻟㻝㻥㻚㻝 㻟㻣㻚㻠 㻝㻜㻚㻜 㻔㻝㻝㻞㻚㻤㻕 㻞㻡㻟㻚㻣
ὶື㈇മ 㻔㻠㻟㻝㻚㻥㻕 㻔㻢㻚㻣㻕 㻔㻠㻟㻤㻚㻢㻕 㻔㻞㻥㻚㻡㻕 㻔㻣㻚㻞㻕 㻝㻞㻜㻚㻞 㻔㻟㻡㻡㻚㻝㻕
㈨⏘ྜィ䝬 䜲䝘䝇ὶື㈇മ 㻤 㻝 㻠㻚㻝 㻠 㻜 㻚㻣 㻤 㻡 㻠 㻚㻤 㻟㻠 㻣 㻚㻠 㻡㻥 㻚㻝 㻔㻠 㻜 㻤㻚㻥 㻕 㻤 㻡 㻞㻚㻠
㠀ὶື㈇മ 㻔㻥㻟㻢㻚㻝㻕 㻔㻤㻚㻡㻕 㻔㻥㻠㻠㻚㻢㻕 㻔㻤㻥㻚㻜㻕 㻔㻥㻚㻣㻕 㻝㻝㻝㻚㻠 㻔㻥㻟㻝㻚㻥㻕
⣧ᖺ㔠㈇മ 㻔㻤㻥㻥㻚㻠㻕 㻙 㻔㻤㻥㻥㻚㻠㻕 㻔㻞㻞㻞㻚㻝㻕 㻔㻝㻜㻚㻤㻕 㻙 㻔㻝㻘㻝㻟㻞㻚㻟㻕
⣧㈨⏘䠄 ㈇മ䠅 㻔㻝 㻘㻜 㻞 㻝㻚㻠 㻕 㻟 㻞 㻚㻞 㻔㻥 㻤 㻥 㻚㻞 㻕 㻟 㻢 㻚㻟 㻟㻤 㻚㻢 㻔㻞 㻥 㻣㻚㻡 㻕 㻔㻝 㻘㻞 㻝 㻝 㻚㻤㻕 බᴗ
ୖグ䛾⾲䛿䚸ྛ㒊㛛䛻ᑐ䛧䛶ሗ࿌䛥䜜䛯⥲㢠䜢♧䛧䚸㼃㻳㻭ᐇయ㛫䛾ྲྀᘬ䛸ṧ㧗䜢ᾘཤ䛩䜛䛯䜑䛾㐃⤖ㄪᩚ䜢♧䛧䛶䛔䜛䚹୰ኸᨻᗓ䛾ྜィ䛿䚸୰ኸᨻ ᗓᗓ┬䚸㻺㻰㻼㻮䚸ศᶒ⾜ᨻ⤌⧊䚸䛚䜘䜃䜲䞁䜾䝷䞁䝗䛾㻺㻴㻿䝖䝷䝇䝖䛚䜘䜃䝣䜯䜴䞁䝕䞊䝅䝵䞁䝖䝷䝇䝖䚸䜴䜵䞊䝹䝈㻺㻴㻿䝖䝷䝇䝖䛚䜘䜃䜰䜲䝹䝷䞁䝗䛾
ᗣ䞉ಖ㝤䜿䜰䝖䝷䝇䝖䜢ྵ䜐㻺㻴㻿ෆ䛾ᐇయ䛜ྵ䜎䜜䜛䚹
㸦ฟᡤ㸸HM Treasury, 2011h, p. 101.㸧
- 42 -
ୖ㏙ࡢ㏻ࡾ WGAࡢ㐃⤖⠊ᅖࡣࠊONSࡢᇶ‽༶ࡋ࡚୰ኸᨻᗓࠊᆅ᪉ᨻᗓ࠾ࡼࡧබᴗ
ཬࡧࠊࡉࡽࠊ㐃⤖┦ẅᾘཤࡶ࡞ࡾࡢつᶍ࡞ࡿࠋࡑࡢࡓࡵࠊ⾲ 16 ♧ࡋࡓࡼ࠺࡞ྛ
ୗ㒊㛛ࢆࢭࢢ࣓ࣥࢺࡋࡓࢭࢢ࣓ࣥࢺሗࡀὀグࡋ࡚㛤♧ࡉࢀ࡚࠸ࡿࠋ
࡞࠾ࡇࡢὀグሗ࡛࠶ࡿࡀࠊ᳨ᰝ῭ WGA࡛ࡣࠊ40㡯┠ཬࡪὀグ㡯ࢆ㛤♧ࡋ࡚࠾ࡾࠊ ࡑࢀࡽࡢヲ⣽ࢆᢕᥱࡍࡿࡇࡀᨻᗓࡢ㈈ᨻࡢࡼࡾⰋ࠸⌮ゎࡘ࡞ࡀࡿᮇᚅࡉࢀࡿࠋᙜ ヱὀグሗࡢ㡯┠୍ぴࢆ⾲ 17♧ࡋࡓࠋ
⾲
17 WGA࠾ࡅࡿὀグ㡯┠୍ぴ
ὀグ␒ྕ ࢱࢺࣝ ὀグ
␒ྕ ࢱࢺࣝ
1 ィ᪉㔪ࡢሗ࿌᭩ 21 ࡑࡢࡢ㔠⼥㈨⏘
2 ࢭࢢ࣓ࣥࢺሗ࿌ 22 ༷┠ⓗ࡛ಖ᭷ࡍࡿ㈨⏘
3 ⛯ 23 ྲྀᘬࡑࡢࡢᮍᡶ㔠
4 ㈈࣭ࢧ࣮ࣅࢫࡢ༷┈ 24 ᨻᗓ㈨㔠ㄪ㐩ධ
5 ࡑࡢࡢ┈ 25 ㈇മᛶᘬᙜ㔠‽ഛ㔠
6 ♫ಖ㞀⤥ 26 ࡑࡢࡢ㔠⼥㈇മ
7 ⫋ဨே௳㈝⫋ဨᩘ 27 ⣧බⓗᖺ㔠㈇മ
8 ㈈࣭ࢧ࣮ࣅࢫࡢ㉎ධࡢࡓࡵࡢᨭฟ 28 ࢟ࣕࢵࢩ࣭ࣗࣇ࣮ࣟィ⟬᭩ᑐࡍࡿὀグ 9 㔠⿵ຓ㔠 29 ㈨ᮏⓗᨭฟ㸦capital commitments㸧 10 ῶ౯ൾ༷㈝ῶᦆᦆኻ 30 ࣮ࣜࢫྲྀᘬ࠾ࡅࡿࢥ࣑ࢵࢺ࣓ࣥࢺ 11 ࡑࡢࡢᨭฟ 31 PFIዎ⣙ࡢࡶ࡛ࡢࢥ࣑ࢵࢺ࣓ࣥࢺ
12 ᢞ㈨┈ 32 ࡑࡢࡢ㔠⼥ዎ⣙㸦financial commitments㸧 13 㔠⼥㈝⏝ 33 IAS37 ࡢ ୗ ࡛ 㛤 ♧ ࡉ ࢀ ࡿ അ Ⓨ ㈨ ⏘ അ Ⓨ മ
ົ
14 ᭷ᙧᅛᐃ㈨⏘ 34 ㆟ ሗ ࿌ ࡉ ࢀ ࡓ Ⓨ ⏕ ࡢ ྍ ⬟ ᛶ ࡀ ప ࠸ അ Ⓨ മົ
15 ᢞ㈨㈨⏘ 35 㛵㐃ᙜ⪅ྲྀᘬ
16 ↓ᙧ㈨⏘ 36 㔠⼥ၟရ
17 ྲྀᘬࡑࡢࡢᮍ㔠 37 㐃⤖ࡉࢀ࡞ࡗࡓ㔜せ࡞㔠⼥㈨⏘㺃㈇മ 18 බⓗ㒊㛛㖟⾜ᑐࡍࡿᣢศᢞ㈨ 38 ➨୕⪅ࡢ㈨⏘
19 Ჴ༺㈨⏘ 39 ᚋⓎ㇟
20 ⌧㔠࠾ࡼࡧ⌧㔠ྠ➼≀ 40 Ⓨຠ᪥