2-1-1 1993 74 ( 482 ) (2005 10 ) 30 ( 305 ) 1993 13.94% 10.58% 2.62% 2.10% (2005 10 ) ( 2-1-1) (ROE) (ROA) 12.45% 2004 3.17% 2.76%(2005 10 ) ( 2000 ) 2-1-1 % 1993 74 482 14,935 13.94 9,213 10.58 1994 74 530 16,510 13.67 10,204 10.08 1995 73 556 16,202 12.38 10,364 9.41 1996 73 595 16,223 11.39 9,625 8.43 1997 64 505 11,950 7.82 7,396 5.80 1998 54 446 10,664 6.46 6,553 4.90 1999 50 416 9,226 5.21 5,468 3.94 2000 48 394 8,229 4.37 4,917 3.39 2001 39 373 6,996 3.55 3,873 2.75 2002 37 358 6,651 3.32 3,601 2.61 2003 35 341 6,568 3.11 3,571 2.48 2004 32 319 6,283 2.79 3,533 2.22 2005/10 30 305 6,093 2.62 3,512 2.10 http//www.banking.gov.tw/ - 5 -
ROE ROA 20 0.8 15 17.19 17.26 0.68 0.71 0.68 14.77 0.61 0.6 10 5 0-5 -10 12.45 11.63 11.66 0.43 10.54 10.34 0.36 0.34 7.55 7.10 0.27 6.91 6.13 6.19 5.43 6.31 4.38 3.12 2.17 1.52 0.07 1.13 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004-2.63-0.17-4.57-0.26 0.17 3.17 2.86 0.4 0.2 0-0.2-0.4 http//www.banking.gov.tw/ 2-1-1 2-1-2 (30 ) 1995 616,621,106-389,079,923-31,654,522-1996 629,952,434 2.2 362,271,023-6.9 36,635,032 15.7 1997 614,960,572-2.4 375,243,635 3.6 39,704,977 8.4 1998 610,035,221-0.8 363,634,080-3.1 43,310,938 9.1 1999 615,058,851 0.8 355,978,306-2.1 42,887,082-1.0 2000 599,414,889-2.5 327,509,988-8.0 44,914,613 4.7 2001 604,741,585 0.9 327,269,771-0.1 44,805,151-0.2 2002 594,493,318-1.7 316,498,175-3.3 42,647,278-4.8 2003 602,633,023 1.4 326,398,582 3.1 41,499,020-2.7 2004 612,831,729 1.7 340,487,664 4.3 39,201,975-5.5 2005/10 609,205,605-0.6 345,777,266 1.6 39,326,831 0.3 1995~2005/10-1.2-12.5 19.5 1.1995 2004 2005 10 2. - 6 -
2-1-2 30 20,307 11,526 1,311 (2005 10 ) 30 1955 2005 10 (-1.2%) (-12.5%) (19.5%) 2-1-3 SWOT 2-1-3 ( ) 2-1-3 SWOT 1. Strength 2. ( ) 3. 1. Weakness 2. ( ) 3. - 7 -
2-1-3 SWOT Opportunity 1. ( ) 2. 1. Threat 2. ( ) 3. - 8 -
値 ( 2-2-1) 1995 49.1% 25.5% 2004 45.8% 40.3% 1995 1,275 2004 1,278 ( 2-2-2) 30 ( 2-2-3) 1998 (48.0%) 2004 45.4% 1995 28.0% 40.6% 2-2-2 2000 30 3 2 (1995 32,151 2004 32,804 ) 1998 729,306 2003 606,561 2004 608,509 1998 24.52 2004 18.55 ( 2-2-4) - 9 -
2-2-1 % ( ) 1995 49.1 3.8 3.8 0.1 0.0 25.5 3.5 0.0 9.1 0.0 5.0 1996 52.4 3.4 3.5 0.0 3.0 23.8 3.3 0.0 6.3 0.1 4.2 1997 51.6 3.7 4.0 0.0 0.3 29.5 3.4 0.1 6.2 0.0 1.3 1998 50.1 3.5 3.4 0.0 6.3 27.6 2.0 0.1 5.5 0.0 1.7 1999 48.4 4.2 4.1 0.0 0.4 34.6 2.4-0.1 3.7 0.0 2.4 2000 47.5 4.3 4.5 0.0 0.5 39.4 2.7 0.0 4.4 0.0-3.3 2001 45.3 3.6 4.0 0.0 0.4 39.9 2.1 0.0 3.5 0.0 1.1 2002 46.4 4.0 4.8 0.0 0.4 45.7 1.8 0.1-0.5-0.4-2.3 2003 46.5 4.1 5.0 0.0 0.5 47.1 1.5 0.1 2.5-0.1-7.2 2004 45.8 4.1 5.0 0.0 0.5 40.3 1.3 0.1 2.5 0.0 0.4 2-2-2 / / ( ) ( ) 1995 73 2,588,330 35,457 1,275 627 35.96 17.67 1996 73 2,659,994 36,438 1,472 771 40.39 21.15 1997 64 1,863,377 29,115 1,277 659 43.88 22.64 1998 54 1,592,807 29,496 1,478 740 50.11 25.10 1999 50 1,443,440 28,869 1,326 642 45.93 22.23 2000 48 1,357,855 28,289 1,208 574 42.71 20.31 2003 35 1,081,389 30,897 1,215 565 39.31 18.29 2004 32 1,010,527 31,579 1,278 586 40.48 18.55 http//www.banking.gov.tw/ - 10 -
2-2-3 (30 ) % 1995 15,937 1,439 1,368 0 66 9,647 959 20 3,083 14 1,981 1996 19,012 1,508 1,565 10 88 11,471 1,108 10 2,664 0 2,166 1997 20,255 1,535 1,572 0 142 13,280 1,121 11 2,672 43 2,167 1998 21,879 1,663 1,614 0 158 14,624 1,131 24 2,726 0 1,724 1999 21,872 1,720 1,615 0 180 16,588 1,143 29 2,225 0 1,707 2000 20,274 1,667 1,681 0 186 17,903 1,158 12 2,306 2 763 2001 20,811 1,610 2,307 0 170 18,827 1,002 20 1,692 22 626 2002 19,346 1,601 1,847 0 163 19,555 774 42 521 0-156 2003 18,197 1,610 1,904 0 202 18,957 628 35 898-23 -2,884 2004 18,255 1,672 1,898 75 203 16,321 548 22 1,150 5 97 1995 46.2 4.2 4.0 0.0 0.2 28.0 2.8 0.1 8.9 0.0 5.7 1996 48.0 3.8 4.0 0.0 0.2 29.0 2.8 0.0 6.7 0.0 5.5 1997 47.3 3.6 3.7 0.0 0.3 31.0 2.6 0.0 6.2 0.1 5.1 1998 48.0 3.7 3.5 0.0 0.3 32.1 2.5 0.1 6.0 0.0 3.8 1999 46.5 3.7 3.4 0.0 0.4 35.2 2.4 0.1 4.7 0.0 3.6 2000 44.1 3.6 3.7 0.0 0.4 39.0 2.5 0.0 5.0 0.0 1.7 2001 44.2 3.4 4.9 0.0 0.4 40.0 2.1 0.0 3.6 0.0 1.3 2002 44.3 3.7 4.2 0.0 0.4 44.8 1.8 0.1 1.2 0.0-0.4 2003 46.0 4.1 4.8 0.0 0.5 48.0 1.6 0.1 2.3-0.1-7.3 2004 45.4 4.2 4.7 0.0 0.5 40.6 1.4 0.1 2.9 0.0 0.2 2-2-4 (30 ) / / 1995 30 964,516 32,151 1,150 531 35.78 16.52 1996 30 992,221 33,041 1,320 634 39.95 19.18 1997 30 923,857 30,975 1,426 675 46.32 21.92 1998 30 892,409 29,747 1,518 729 51.03 24.52 1999 30 913,193 30,440 1,569 729 51.55 23.95 2000 30 846,152 28,205 1,532 676 54.31 23.96 2001 30 941,868 31,396 1,569 694 49.98 22.10 2002 30 960,013 32,000 1,456 645 45.50 20.15 2003 30 975,511 32,517 1,312 606 40.34 18.65 2004 30 984,118 32,804 1,339 609 40.82 18.55-11 -
( ) ( ) 2002 6 IAS32 1 (International Cooperative Alliance ICA) 2003 11 11 IAS32 (Identity) 会 (2004) IAS32 1. 2. 3. 4. 1-12 -
5. 6. 2004 4 ICA (2004) IAS32 (Financial Liability) ICA (2004) 1. 2. IAS32 3. 4. - 13 -
(International Financial Reporting Interpretations Committee, IFRIC) 2004 6 D8 ( ) ( ) ( ( ) 3 2 ( ) 2-2-1 2-2-2 2 12 1 3 6 1-14 -
2-2-5 2-2-6 2000 2005 6 30 18 12 10% 5 46.23% 10% 11 55.49% ( ) ( ) ( ) ( ) ( ) ( ) 1. 2. 3. 3 2000 3-15 -
2-2-5 2000 2001 2002 2003 2004 2005/6 2,202,556 2,203,876 1,884,068 1,621,119 1,605,951 1,591,814 636,117 642,396 638,509 581,881 568,237 566,722 1,152,716 1,139,515 1,111,479 1,161,458 1,041,123 1,048,373 814,486 825,232 884,370 939,048 948,672 926,879 1,795,739 1,782,696 1,497,118 1,299,409 1,268,794 1,221,831 718,516 748,828 736,818 737,994 758,043 745,148 1,185,849 1,080,047 991,419 908,099 876,138 842,660 434,276 412,419 393,076 380,149 371,969 365,694 852,506 847,260 864,543 874,261 884,098 910,487 153,214 155,315 151,425 146,956 141,661 137,217 1,056,646 1,071,758 1,063,942 1,014,225 988,993 974,417 934,285 976,729 1,011,780 1,041,961 1,099,340 1,113,207 742,700 818,205 859,919 879,734 903,673 909,914 427,699 425,599 435,644 426,294 425,910 464,703 193,469 157,478 173,094 171,274 170,221 170,158 2,001,868 1,730,941 1,248,444 1,201,792 1,287,194 1,241,194 326,311 315,422 305,898 283,794 329,593 319,021 242,159 217,649 154,414 163,036 173,906 178,295 301,913 304,442 313,785 301,381 309,870 309,204 135,334 136,236 136,030 134,298 137,587 136,512 707,854 725,951 709,759 682,939 679,793 660,371 130,727 130,016 121,579 119,095 131,860 163,760 21,928 21,969 21,996 21,931 22,007 22,493 1,242,643 1,121,824 920,651 580,154 555,280 553,123 995,075 730,989 644,612 418,291 430,028 475,309 500,674 501,034 492,493 481,643 490,320 490,786 900,545 915,377 915,771 928,135 953,965 964,431 172,839 176,716 172,792 170,976 164,695 160,663 328,139 326,588 309,442 325,668 319,830 311,967 153,487 168,986 181,118 199,848 216,508 224,446-16 -
2-2-6 2000~2001 2001~20022002~20032003~20042004~2005/6 2000~2005/6 0.06% -14.51% -13.96% -0.94% -0.88% -27.73% 0.99% -0.61% -8.87% -2.34% -0.27% -10.91% -1.15% -2.46% 4.50% -10.36% 0.70% -9.05% 1.32% 7.17% 6.18% 1.02% -2.30% 13.80% -0.73% -16.02% -13.21% -2.36% -3.70% -31.96% 4.22% -1.60% 0.16% 2.72% -1.70% 3.71% -8.92% -8.21% -8.40% -3.52% -3.82% -28.94% -5.03% -4.69% -3.29% -2.15% -1.69% -15.79% -0.62% 2.04% 12.69% -9.25% 2.98% 6.80% 1.37% -2.50% -2.95% -3.60% -3.14% -10.44% 1.43% -0.73% -4.67% -2.49% -1.47% -7.78% 4.54% 3.59% 2.98% 5.51% 1.26% 19.15% 10.17% 5.10% 2.30% 2.72% 0.69% 22.51% -0.49% 2.36% -2.15% -0.09% 9.11% 8.65% -18.60% 9.92% -1.05% -0.61% -0.04% -12.05% -13.53% -27.87% -3.74% 7.11% -3.57% -38.00% -3.34% -3.02% -7.23% 16.14% -3.21% -2.24% -10.12% -29.05% 5.58% 6.67% 2.52% -26.37% 0.84% 3.07% -3.95% 2.82% -0.21% 2.41% 0.67% -0.15% -1.27% 2.45% -0.78% 0.87% 2.56% -2.23% -3.78% -0.46% -2.86% -6.71% -0.54% -6.49% -2.04% 10.72% 24.19% 25.27% 0.19% 0.12% -0.30% 0.35% 2.21% 2.58% -9.72% -17.93% -36.98% -4.29% -0.39% -55.49% -26.54% -11.82% -35.11% 2.81% 10.53% -52.23% 0.07% -1.70% -2.20% 1.80% 0.10% -1.97% 1.65% 0.04% 1.35% 2.78% 1.10% 7.09% 2.24% -2.22% -1.05% -3.67% -2.45% -7.04% -0.47% -5.25% 5.24% -1.79% -2.46% -4.93% 10.10% 7.18% 10.34% 8.34% 3.67% 46.23% - 17 -
(corporate) Coase ( ) ( ) (Hansmann, 1996) ( ) ( ) ( 4 ) (Rent Seeking) ( ) (D) (S) ( 2-3-1) 2-3-1 SS SS ' ( e ) P ( P * = ) * e P P 4-18 -
e P * P 1. 2. ' S S e P E * P S D 2-3-1 ( ) ( ) 1970 1990 ( ) M.I.T. Holmstrom(1999) - 19 -
- 20 - ( ) 1970 1993 5.6 6.5 3 ( ) ( ) ( )