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\u5916\u90e8\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3055\u308c\u305f\u8cc7\u7523\u304c\u8003\u616e\u3055\u308c\u308b\u3068\u3001\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306e\u5408\u8a08\u304c\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u306b\u300c\u30ea\u30fc\u30b9\u300d\u8cc7\u7523\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u9280\u884c\u306f\u901a\u5e38\u3001\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306e\u5408\u8a08\uff08\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8abf\u6574\u305b\u305a\u306b\u884c\u3044\u307e\u3059\u3002 [7] \u4e00\u65b9\u3001\u683c\u4ed8\u3051\u6a5f\u95a2\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u8cc7\u7523\u3092\u8003\u616e\u306b\u5165\u308c\u308b\u305f\u3081\u306b\u3001\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff08\u304a\u3088\u3073\u5229\u76ca\u304a\u3088\u3073\u640d\u5931\u53e3\u5ea7\uff09\u3092\u5e83\u7bc4\u56f2\u306b\u8abf\u6574\u3057\u307e\u3059\u3002 [8] \u307e\u3068\u3081 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u6e08\u306e\u516c\u5e73\u6027\u306f\u6b21\u306e\u30ea\u30b9\u30c8\u304b\u3089\u751f\u3058\u307e\u3059\u3002 \u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u682a\u5f0f\u3092\u5408\u8a08\u3057\u307e\u3059 \u00a7266 \u30d1\u30e9\u30b0\u30e9\u30d53 HGB\uff08\u4f4d\u7f6eA\uff09   +\u7279\u5225\u306a\u30a2\u30a4\u30c6\u30e0\u306e50\uff05\u304c\u4fdd\u8b77\u533a\u3092\u5099\u3048\u3066\u3044\u307e\u3059    - \u5091\u51fa\u3057\u305f\u8cc7\u672c   - \u30aa\u30fc\u30ca\u30fc   +\u682a\u4e3b\u30ed\u30fc\u30f3    - \u682a\u4e3b\u306b\u5bfe\u3059\u308b\u305d\u306e\u4ed6\u306e\u8acb\u6c42    - \u305d\u306e\u4ed6\u306e\u30e1\u30b6\u30cb\u30f3\u306e\u9996\u90fd [9]  - \u6240\u6709\u682a\u5f0f   =\u7d4c\u6e08\u7684\u682a\u5f0f \u3053\u306e\u65b9\u6cd5\u3067\u6c7a\u5b9a\u3055\u308c\u305f\u7d4c\u6e08\u7684\u8cc7\u672c\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u682a\u5f0f\u6bd4\u7387\u3067\u8003\u616e\u3055\u308c\u307e\u3059\u3002 [\u5341] \u682a\u5f0f\u6bd4\u7387 \uff05 = (wirtschaftliches) Eigenkapital\u00a0Bilanzsumme (Gesamtkapital)\u00d7 100 {displayStyle {text {equity quote}}\uff05= {frac {text {\uff08Economic\uff09equity}} {text {balance Sheet total\uff08Total Capital\uff09}} Times 100}} \u3057\u305f\u304c\u3063\u3066\u3001\u682a\u5f0f\u6bd4\u7387\u306f\u3001\u7d4c\u6e08\u7684\u682a\u5f0f\u3068\u7dcf\u8cc7\u7523\u306e\u6bd4\u7387\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002 \u3053\u306e\u65b9\u6cd5\u3067\u6c7a\u5b9a\u3055\u308c\u305f\u682a\u5f0f\u6bd4\u7387\u306e\u91cf\u306f\u3001\u5358\u72ec\u3067\u4fdd\u967a\u3092\u304b\u3051\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u306b\u9069\u5207\u306a\u516c\u5e73\u6027\u3092\u5099\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u696d\u754c\u3001\u904b\u55b6\u76ee\u7684\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3001\u6cd5\u7684\u5f62\u5f0f\u306a\u3069\u306e\u57fa\u6e96\u306b\u4f9d\u5b58\u3057\u307e\u3059\u3002 \u300c\u9069\u5207\u306a\u300d\u516c\u5e73 [ \u7de8\u96c6 | \u30bd\u30fc\u30b9\u30c6\u30ad\u30b9\u30c8\u3092\u7de8\u96c6\u3057\u307e\u3059 ] \u4f1a\u793e\u306e\u904b\u55b6\u76ee\u7684\u3068\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5f93\u3063\u3066\u3001\u305d\u306e\u8cc7\u672c\u5316\u306e\u57fa\u6e96\u3092\u63d0\u51fa\u3067\u304d\u308b\u660e\u78ba\u306a\u30d3\u30b8\u30cd\u30b9\u539f\u5247\u306f\u3042\u308a\u307e\u305b\u3093\u3002 [11] \u50b5\u52d9\u306b\u5bfe\u3059\u308b\u516c\u5e73\u6027\u306e\u6bd4\u7387\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u898f\u5247\u3082\u3042\u308a\u307e\u305b\u3093\u3002 [12\u756a\u76ee] \u7d4c\u6e08\u6587\u732e\u3067\u306f\u3001\u4e00\u822c\u306b\u3001\u50b5\u52d9\u306e\u7a0b\u5ea6\u306e\u4e0a\u9650\u304c\u7406\u8ad6\u3084\u7d4c\u9a13\u7684\u306b\u6d3e\u751f\u3057\u305f\u3053\u3068\u3092\u6b63\u5f53\u5316\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u306b\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002 [13] \u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u306e\u516c\u5e73\u6027\u306b\u95a2\u3059\u308b\u62bd\u8c61\u7684\u306a\u898f\u7bc4\u7684\u898f\u5236\u307e\u305f\u306f\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u306b\u5f93\u3063\u3066\u5fc5\u8981\u306a\u4e00\u822c\u7684\u306a\u8ca1\u6e90\u306f\u307e\u3060\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002 [14] \u300c\u9069\u5207\u306a\u300d\u516c\u5e73\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5408\u8a08\u306b\u95a2\u9023\u3057\u3066\u4f1a\u793e\u306e\u72ec\u81ea\u306e\u8cc7\u91d1\u3092\u7f6e\u304f\u7121\u671f\u9650\u306e\u6cd5\u7684\u6982\u5ff5\u3067\u3059\u3002\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u7a0e\u6cd5\u306f\u7a0e\u6cd5\u306e\u89b3\u70b9\u304b\u3089\u9069\u5207\u3067\u3042\u308b\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u95a2\u9023\u3059\u308b\u671f\u9593\u306e\u6c11\u9593\u90e8\u9580\u306e\u985e\u4f3c\u4f01\u696d\u306e\u8cc7\u672c\u69cb\u9020\u306b\u5339\u6575\u3057\u307e\u3059\u3002 [15] \u6cd5\u4eba\u7a0e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f32004\u306b\u3088\u308b\u3068 [16] \u4e00\u822c\u306b\u3001\u9069\u5207\u306a\u30a8\u30af\u30a4\u30c6\u30a3\u6a5f\u5668\u304c\u300c\u8cc7\u7523\u306e\u5c11\u306a\u304f\u3068\u308230\uff05\u306e\u5834\u5408\u300d\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002 BFH\u306e\u5224\u4f8b\u6cd5\u306b\u95a2\u3057\u3066\u306f\u3001\u3053\u306e30\uff05\u306e\u5236\u9650\u306f\u4e3b\u306b\u975e\u653b\u6483\u5236\u9650\u3068\u3057\u3066\u7406\u89e3\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5c65\u884c\u306f\u5916\u90e8\u8a66\u9a13\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ab2\u7a0e\u306e\u76ee\u7684\u3067\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u30ec\u30d9\u30eb\u304c30\uff05\u3067\u3042\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u306e70\uff05\u304c\u8ca0\u50b5\u3092\u901a\u3058\u3066\u8cc7\u91d1\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u3001\u6295\u8cc7\u306e\u7a0b\u5ea6\u304c\u60f3\u5b9a\u3055\u308c\u3001\u682a\u5f0f\u306f\u9069\u5207\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002 \u3044\u3064 \u6700\u9069\u306a\u7a0b\u5ea6\u306e\u8ca0\u50b5 \u50b5\u52d9\u306b\u5bfe\u3059\u308b\u682a\u5f0f\u306e\u6bd4\u7387\u306f\u3001\u4ed6\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u4ee3\u66ff\u624b\u6bb5\u3068\u6bd4\u8f03\u3057\u305f\u5e73\u5747\u8cc7\u672c\u30b3\u30b9\u30c8\u304c\u6700\u3082\u4f4e\u3044\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002 [17] \u7df4\u7fd2\u304b\u3089\u306e\u7d4c\u9a13\u5247\u3067\u306f\u3001\u8ca0\u50b5\u306e\u7a0b\u5ea6\u306f\u3001\u696d\u754c\u306b\u5fdc\u3058\u3066\u30012\uff1a1\uff08200\uff05\uff09\u3092\u8d85\u3048\u3066\u975e\u90fd\u5e02\u306e\u65b9\u304c\u9ad8\u304f\u306f\u3042\u3063\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002 [18] 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