About: Tobashi scheme

An Entity of Type: company, from Named Graph: http://dbpedia.org, within Data Space: dbpedia.org

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.

Property Value
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. (en)
  • 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。 (ja)
dbo:wikiPageExternalLink
dbo:wikiPageID
  • 4116826 (xsd:integer)
dbo:wikiPageLength
  • 7595 (xsd:nonNegativeInteger)
dbo:wikiPageRevisionID
  • 1117682901 (xsd:integer)
dbo:wikiPageWikiLink
dbp:wikiPageUsesTemplate
dcterms:subject
gold:hypernym
rdf:type
rdfs:comment
  • 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. (en)
  • 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。 (ja)
rdfs:label
  • 簿外債務 (ja)
  • Tobashi scheme (en)
owl:sameAs
prov:wasDerivedFrom
foaf:isPrimaryTopicOf
is dbo:wikiPageRedirects of
is dbo:wikiPageWikiLink of
is foaf:primaryTopic of
Powered by OpenLink Virtuoso    This material is Open Knowledge     W3C Semantic Web Technology     This material is Open Knowledge    Valid XHTML + RDFa
This content was extracted from Wikipedia and is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License