id	sid	tid	token	lemma	pos
ajfa-1001	1	1	microsoft	microsoft	PROPN
ajfa-1001	1	2	word	word	NOUN
ajfa-1001	1	3	1001	1001	NUM
ajfa-1001	1	4	-	-	SYM
ajfa-1001	1	5	4110	4110	NUM
ajfa-1001	1	6	-	-	PUNCT
ajfa-1001	1	7	1	1	NUM
ajfa-1001	1	8	-	-	PUNCT
ajfa-1001	1	9	sm	sm	NOUN
ajfa-1001	1	10	-	-	PUNCT
ajfa-1001	1	11	writer2	writer2	VERB
ajfa-1001	1	12	-	-	ADJ
ajfa-1001	1	13	new	new	ADJ
ajfa-1001	1	14	asian	asian	ADJ
ajfa-1001	1	15	journal	journal	NOUN
ajfa-1001	1	16	of	of	ADP
ajfa-1001	1	17	finance	finance	PROPN
ajfa-1001	1	18	&	&	CCONJ
ajfa-1001	1	19	accounting	accounting	PROPN
ajfa-1001	1	20	issn	issn	PROPN
ajfa-1001	1	21	1946	1946	NUM
ajfa-1001	1	22	-	-	PUNCT
ajfa-1001	1	23	052x	052x	NOUN
ajfa-1001	1	24	2011	2011	NUM
ajfa-1001	1	25	,	,	PUNCT
ajfa-1001	1	26	vol	vol	NOUN
ajfa-1001	1	27	.	.	PROPN
ajfa-1001	1	28	3	3	NUM
ajfa-1001	1	29	,	,	PUNCT
ajfa-1001	1	30	no	no	INTJ
ajfa-1001	1	31	.	.	NOUN
ajfa-1001	1	32	1	1	NUM
ajfa-1001	1	33	:	:	PUNCT
ajfa-1001	1	34	e1	e1	VERB
ajfa-1001	1	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	1	36	1	1	NUM
ajfa-1001	1	37	the	the	DET
ajfa-1001	1	38	issue	issue	NOUN
ajfa-1001	1	39	of	of	ADP
ajfa-1001	1	40	transparency	transparency	NOUN
ajfa-1001	1	41	in	in	ADP
ajfa-1001	1	42	the	the	DET
ajfa-1001	1	43	financial	financial	ADJ
ajfa-1001	1	44	statements	statement	NOUN
ajfa-1001	1	45	of	of	ADP
ajfa-1001	1	46	commercial	commercial	ADJ
ajfa-1001	1	47	banks	bank	NOUN
ajfa-1001	1	48	:	:	PUNCT
ajfa-1001	1	49	empirical	empirical	ADJ
ajfa-1001	1	50	evidence	evidence	NOUN
ajfa-1001	1	51	after	after	ADP
ajfa-1001	1	52	the	the	DET
ajfa-1001	1	53	global	global	ADJ
ajfa-1001	1	54	financial	financial	ADJ
ajfa-1001	1	55	crisis	crisis	NOUN
ajfa-1001	1	56	yen	yen	NOUN
ajfa-1001	1	57	bui	bui	PROPN
ajfa-1001	1	58	flinders	flinder	NOUN
ajfa-1001	1	59	business	business	NOUN
ajfa-1001	1	60	school	school	NOUN
ajfa-1001	1	61	,	,	PUNCT
ajfa-1001	1	62	flinders	flinders	PROPN
ajfa-1001	1	63	university	university	PROPN
ajfa-1001	1	64	e	e	NOUN
ajfa-1001	1	65	-	-	NOUN
ajfa-1001	1	66	mail	mail	NOUN
ajfa-1001	1	67	:	:	PUNCT
ajfa-1001	1	68	yen.bui@flinders.edu.au	yen.bui@flinders.edu.au	PROPN
ajfa-1001	1	69	received	receive	VERB
ajfa-1001	1	70	:	:	PUNCT
ajfa-1001	1	71	october	october	PROPN
ajfa-1001	1	72	27	27	NUM
ajfa-1001	1	73	,	,	PUNCT
ajfa-1001	1	74	2011	2011	NUM
ajfa-1001	1	75	accepted	accept	VERB
ajfa-1001	1	76	:	:	PUNCT
ajfa-1001	1	77	november	november	PROPN
ajfa-1001	1	78	13	13	NUM
ajfa-1001	1	79	,	,	PUNCT
ajfa-1001	1	80	2011	2011	NUM
ajfa-1001	1	81	published	publish	VERB
ajfa-1001	1	82	:	:	PUNCT
ajfa-1001	1	83	december	december	PROPN
ajfa-1001	1	84	1	1	NUM
ajfa-1001	1	85	,	,	PUNCT
ajfa-1001	1	86	2011	2011	NUM
ajfa-1001	1	87	doi:10.5296	doi:10.5296	NOUN
ajfa-1001	1	88	/	/	SYM
ajfa-1001	1	89	ajfa.v3i1.1001	ajfa.v3i1.1001	PUNCT
ajfa-1001	1	90	url	url	PROPN
ajfa-1001	1	91	:	:	PUNCT
ajfa-1001	1	92	http://dx.doi.org/10.5296/ajfa.v3i1.1001	http://dx.doi.org/10.5296/ajfa.v3i1.1001	PROPN
ajfa-1001	1	93	the	the	DET
ajfa-1001	1	94	author	author	NOUN
ajfa-1001	1	95	would	would	AUX
ajfa-1001	1	96	like	like	VERB
ajfa-1001	1	97	to	to	PART
ajfa-1001	1	98	thank	thank	VERB
ajfa-1001	1	99	mr	mr	PROPN
ajfa-1001	1	100	graham	graham	PROPN
ajfa-1001	1	101	jones	jones	PROPN
ajfa-1001	1	102	,	,	PUNCT
ajfa-1001	1	103	professor	professor	NOUN
ajfa-1001	1	104	angele	angele	PROPN
ajfa-1001	1	105	cavaye	cavaye	VERB
ajfa-1001	1	106	and	and	CCONJ
ajfa-1001	1	107	mr	mr	PROPN
ajfa-1001	1	108	peter	peter	PROPN
ajfa-1001	1	109	lenz	lenz	PROPN
ajfa-1001	1	110	for	for	ADP
ajfa-1001	1	111	their	their	PRON
ajfa-1001	1	112	feedbacks	feedback	NOUN
ajfa-1001	1	113	.	.	PUNCT
ajfa-1001	2	1	special	special	ADJ
ajfa-1001	2	2	thanks	thank	NOUN
ajfa-1001	2	3	go	go	VERB
ajfa-1001	2	4	to	to	ADP
ajfa-1001	2	5	mr	mr	PROPN
ajfa-1001	2	6	philip	philip	PROPN
ajfa-1001	2	7	palmer	palmer	PROPN
ajfa-1001	2	8	for	for	ADP
ajfa-1001	2	9	helpful	helpful	ADJ
ajfa-1001	2	10	comments	comment	NOUN
ajfa-1001	2	11	;	;	PUNCT
ajfa-1001	2	12	and	and	CCONJ
ajfa-1001	2	13	associate	associate	NOUN
ajfa-1001	2	14	professor	professor	NOUN
ajfa-1001	2	15	sarath	sarath	PROPN
ajfa-1001	2	16	delpachitra	delpachitra	PROPN
ajfa-1001	2	17	for	for	ADP
ajfa-1001	2	18	valuable	valuable	ADJ
ajfa-1001	2	19	inputs	input	NOUN
ajfa-1001	2	20	,	,	PUNCT
ajfa-1001	2	21	support	support	NOUN
ajfa-1001	2	22	and	and	CCONJ
ajfa-1001	2	23	guidance	guidance	NOUN
ajfa-1001	2	24	.	.	PUNCT
ajfa-1001	3	1	abstract	abstract	ADJ
ajfa-1001	3	2	the	the	DET
ajfa-1001	3	3	debate	debate	NOUN
ajfa-1001	3	4	on	on	ADP
ajfa-1001	3	5	the	the	DET
ajfa-1001	3	6	applicability	applicability	NOUN
ajfa-1001	3	7	of	of	ADP
ajfa-1001	3	8	fair	fair	ADJ
ajfa-1001	3	9	value	value	NOUN
ajfa-1001	3	10	accounting	accounting	NOUN
ajfa-1001	3	11	has	have	AUX
ajfa-1001	3	12	resurfaced	resurface	VERB
ajfa-1001	3	13	after	after	ADP
ajfa-1001	3	14	the	the	DET
ajfa-1001	3	15	global	global	ADJ
ajfa-1001	3	16	financial	financial	ADJ
ajfa-1001	3	17	crisis	crisis	NOUN
ajfa-1001	3	18	.	.	PUNCT
ajfa-1001	4	1	this	this	DET
ajfa-1001	4	2	study	study	NOUN
ajfa-1001	4	3	contributes	contribute	VERB
ajfa-1001	4	4	to	to	ADP
ajfa-1001	4	5	this	this	DET
ajfa-1001	4	6	debate	debate	NOUN
ajfa-1001	4	7	by	by	ADP
ajfa-1001	4	8	empirically	empirically	ADV
ajfa-1001	4	9	comparing	compare	VERB
ajfa-1001	4	10	the	the	DET
ajfa-1001	4	11	effects	effect	NOUN
ajfa-1001	4	12	when	when	SCONJ
ajfa-1001	4	13	the	the	DET
ajfa-1001	4	14	fair	fair	ADJ
ajfa-1001	4	15	value	value	NOUN
ajfa-1001	4	16	changes	change	NOUN
ajfa-1001	4	17	of	of	ADP
ajfa-1001	4	18	financial	financial	ADJ
ajfa-1001	4	19	instruments	instrument	NOUN
ajfa-1001	4	20	disclosed	disclose	VERB
ajfa-1001	4	21	in	in	ADP
ajfa-1001	4	22	the	the	DET
ajfa-1001	4	23	notes	note	NOUN
ajfa-1001	4	24	are	be	AUX
ajfa-1001	4	25	considered	consider	VERB
ajfa-1001	4	26	in	in	ADP
ajfa-1001	4	27	the	the	DET
ajfa-1001	4	28	primary	primary	ADJ
ajfa-1001	4	29	financial	financial	ADJ
ajfa-1001	4	30	statements	statement	NOUN
ajfa-1001	4	31	.	.	PUNCT
ajfa-1001	5	1	the	the	DET
ajfa-1001	5	2	study	study	NOUN
ajfa-1001	5	3	’s	’s	PART
ajfa-1001	5	4	sample	sample	NOUN
ajfa-1001	5	5	is	be	AUX
ajfa-1001	5	6	four	four	NUM
ajfa-1001	5	7	major	major	ADJ
ajfa-1001	5	8	australian	australian	ADJ
ajfa-1001	5	9	banks	bank	NOUN
ajfa-1001	5	10	and	and	CCONJ
ajfa-1001	5	11	four	four	NUM
ajfa-1001	5	12	of	of	ADP
ajfa-1001	5	13	the	the	DET
ajfa-1001	5	14	largest	large	ADJ
ajfa-1001	5	15	american	american	ADJ
ajfa-1001	5	16	banks	bank	NOUN
ajfa-1001	5	17	and	and	CCONJ
ajfa-1001	5	18	covers	cover	VERB
ajfa-1001	5	19	the	the	DET
ajfa-1001	5	20	period	period	NOUN
ajfa-1001	5	21	from	from	ADP
ajfa-1001	5	22	2005	2005	NUM
ajfa-1001	5	23	to	to	ADP
ajfa-1001	5	24	2010	2010	NUM
ajfa-1001	5	25	.	.	PUNCT
ajfa-1001	6	1	the	the	DET
ajfa-1001	6	2	results	result	NOUN
ajfa-1001	6	3	show	show	VERB
ajfa-1001	6	4	that	that	SCONJ
ajfa-1001	6	5	comprehensive	comprehensive	ADJ
ajfa-1001	6	6	income	income	NOUN
ajfa-1001	6	7	of	of	ADP
ajfa-1001	6	8	the	the	DET
ajfa-1001	6	9	sample	sample	NOUN
ajfa-1001	6	10	banks	bank	NOUN
ajfa-1001	6	11	is	be	AUX
ajfa-1001	6	12	extremely	extremely	ADV
ajfa-1001	6	13	negatively	negatively	ADV
ajfa-1001	6	14	affected	affect	VERB
ajfa-1001	6	15	by	by	ADP
ajfa-1001	6	16	fair	fair	ADJ
ajfa-1001	6	17	value	value	NOUN
ajfa-1001	6	18	changes	change	NOUN
ajfa-1001	6	19	.	.	PUNCT
ajfa-1001	7	1	shareholders	shareholder	NOUN
ajfa-1001	7	2	’	'	PUNCT
ajfa-1001	7	3	equity	equity	NOUN
ajfa-1001	7	4	is	be	AUX
ajfa-1001	7	5	also	also	ADV
ajfa-1001	7	6	negatively	negatively	ADV
ajfa-1001	7	7	affected	affect	VERB
ajfa-1001	7	8	,	,	PUNCT
ajfa-1001	7	9	although	although	SCONJ
ajfa-1001	7	10	the	the	DET
ajfa-1001	7	11	effects	effect	NOUN
ajfa-1001	7	12	are	be	AUX
ajfa-1001	7	13	not	not	PART
ajfa-1001	7	14	material	material	ADJ
ajfa-1001	7	15	.	.	PUNCT
ajfa-1001	8	1	these	these	DET
ajfa-1001	8	2	findings	finding	NOUN
ajfa-1001	8	3	indicate	indicate	VERB
ajfa-1001	8	4	that	that	SCONJ
ajfa-1001	8	5	,	,	PUNCT
ajfa-1001	8	6	from	from	ADP
ajfa-1001	8	7	a	a	DET
ajfa-1001	8	8	market	market	NOUN
ajfa-1001	8	9	value	value	NOUN
ajfa-1001	8	10	perspective	perspective	NOUN
ajfa-1001	8	11	,	,	PUNCT
ajfa-1001	8	12	the	the	DET
ajfa-1001	8	13	underlying	underlie	VERB
ajfa-1001	8	14	performance	performance	NOUN
ajfa-1001	8	15	and	and	CCONJ
ajfa-1001	8	16	risks	risk	NOUN
ajfa-1001	8	17	of	of	ADP
ajfa-1001	8	18	commercial	commercial	ADJ
ajfa-1001	8	19	banks	bank	NOUN
ajfa-1001	8	20	are	be	AUX
ajfa-1001	8	21	not	not	PART
ajfa-1001	8	22	properly	properly	ADV
ajfa-1001	8	23	reflected	reflect	VERB
ajfa-1001	8	24	in	in	ADP
ajfa-1001	8	25	the	the	DET
ajfa-1001	8	26	financial	financial	ADJ
ajfa-1001	8	27	statements	statement	NOUN
ajfa-1001	8	28	.	.	PUNCT
ajfa-1001	9	1	by	by	ADP
ajfa-1001	9	2	contrast	contrast	NOUN
ajfa-1001	9	3	,	,	PUNCT
ajfa-1001	9	4	as	as	ADP
ajfa-1001	9	5	a	a	DET
ajfa-1001	9	6	consequence	consequence	NOUN
ajfa-1001	9	7	of	of	ADP
ajfa-1001	9	8	high	high	ADJ
ajfa-1001	9	9	holdings	holding	NOUN
ajfa-1001	9	10	of	of	ADP
ajfa-1001	9	11	regulatory	regulatory	ADJ
ajfa-1001	9	12	capital	capital	NOUN
ajfa-1001	9	13	,	,	PUNCT
ajfa-1001	9	14	fair	fair	ADJ
ajfa-1001	9	15	value	value	NOUN
ajfa-1001	9	16	changes	change	NOUN
ajfa-1001	9	17	do	do	AUX
ajfa-1001	9	18	not	not	PART
ajfa-1001	9	19	trigger	trigger	VERB
ajfa-1001	9	20	violations	violation	NOUN
ajfa-1001	9	21	of	of	ADP
ajfa-1001	9	22	tier	tier	NOUN
ajfa-1001	9	23	1	1	NUM
ajfa-1001	9	24	capital	capital	NOUN
ajfa-1001	9	25	ratio	ratio	NOUN
ajfa-1001	9	26	and	and	CCONJ
ajfa-1001	9	27	total	total	ADJ
ajfa-1001	9	28	capital	capital	NOUN
ajfa-1001	9	29	ratio	ratio	NOUN
ajfa-1001	9	30	.	.	PUNCT
ajfa-1001	10	1	similar	similar	ADJ
ajfa-1001	10	2	results	result	NOUN
ajfa-1001	10	3	are	be	AUX
ajfa-1001	10	4	found	find	VERB
ajfa-1001	10	5	for	for	ADP
ajfa-1001	10	6	american	american	ADJ
ajfa-1001	10	7	banks	bank	NOUN
ajfa-1001	10	8	when	when	SCONJ
ajfa-1001	10	9	capital	capital	NOUN
ajfa-1001	10	10	injections	injection	NOUN
ajfa-1001	10	11	from	from	ADP
ajfa-1001	10	12	the	the	DET
ajfa-1001	10	13	troubled	troubled	ADJ
ajfa-1001	10	14	assets	asset	NOUN
ajfa-1001	10	15	relief	relief	NOUN
ajfa-1001	10	16	programme	programme	NOUN
ajfa-1001	10	17	are	be	AUX
ajfa-1001	10	18	excluded	exclude	VERB
ajfa-1001	10	19	.	.	PUNCT
ajfa-1001	11	1	keywords	keyword	NOUN
ajfa-1001	11	2	:	:	PUNCT
ajfa-1001	11	3	commercial	commercial	ADJ
ajfa-1001	11	4	banks	bank	NOUN
ajfa-1001	11	5	,	,	PUNCT
ajfa-1001	11	6	fair	fair	ADJ
ajfa-1001	11	7	value	value	NOUN
ajfa-1001	11	8	disclosures	disclosure	NOUN
ajfa-1001	11	9	,	,	PUNCT
ajfa-1001	11	10	comprehensive	comprehensive	ADJ
ajfa-1001	11	11	income	income	NOUN
ajfa-1001	11	12	,	,	PUNCT
ajfa-1001	11	13	shareholders	shareholder	NOUN
ajfa-1001	11	14	’	'	PUNCT
ajfa-1001	11	15	equity	equity	NOUN
ajfa-1001	11	16	,	,	PUNCT
ajfa-1001	11	17	regulatory	regulatory	ADJ
ajfa-1001	11	18	capital	capital	NOUN
ajfa-1001	11	19	jel	jel	PROPN
ajfa-1001	11	20	classification	classification	NOUN
ajfa-1001	11	21	:	:	PUNCT
ajfa-1001	11	22	g01	g01	NOUN
ajfa-1001	11	23	,	,	PUNCT
ajfa-1001	11	24	g21	g21	PROPN
ajfa-1001	11	25	,	,	PUNCT
ajfa-1001	11	26	g28	g28	NOUN
ajfa-1001	11	27	,	,	PUNCT
ajfa-1001	11	28	m41	m41	NOUN
ajfa-1001	11	29	,	,	PUNCT
ajfa-1001	11	30	m49	m49	PROPN
ajfa-1001	11	31	asian	asian	ADJ
ajfa-1001	11	32	journal	journal	NOUN
ajfa-1001	11	33	of	of	ADP
ajfa-1001	11	34	finance	finance	PROPN
ajfa-1001	11	35	&	&	CCONJ
ajfa-1001	11	36	accounting	accounting	PROPN
ajfa-1001	11	37	issn	issn	PROPN
ajfa-1001	11	38	1946	1946	NUM
ajfa-1001	11	39	-	-	PUNCT
ajfa-1001	11	40	052x	052x	NOUN
ajfa-1001	11	41	2011	2011	NUM
ajfa-1001	11	42	,	,	PUNCT
ajfa-1001	11	43	vol	vol	NOUN
ajfa-1001	11	44	.	.	PROPN
ajfa-1001	12	1	3	3	NUM
ajfa-1001	12	2	,	,	PUNCT
ajfa-1001	12	3	no	no	INTJ
ajfa-1001	12	4	.	.	NOUN
ajfa-1001	12	5	1	1	NUM
ajfa-1001	12	6	:	:	PUNCT
ajfa-1001	12	7	e1	e1	VERB
ajfa-1001	12	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	12	9	2	2	NUM
ajfa-1001	12	10	1	1	NUM
ajfa-1001	12	11	.	.	PUNCT
ajfa-1001	13	1	introduction	introduction	NOUN
ajfa-1001	13	2	the	the	DET
ajfa-1001	13	3	debate	debate	NOUN
ajfa-1001	13	4	over	over	ADP
ajfa-1001	13	5	fair	fair	ADJ
ajfa-1001	13	6	value	value	NOUN
ajfa-1001	13	7	measurement	measurement	NOUN
ajfa-1001	13	8	of	of	ADP
ajfa-1001	13	9	financial	financial	ADJ
ajfa-1001	13	10	instruments	instrument	NOUN
ajfa-1001	13	11	has	have	AUX
ajfa-1001	13	12	been	be	AUX
ajfa-1001	13	13	going	go	VERB
ajfa-1001	13	14	on	on	ADP
ajfa-1001	13	15	for	for	ADP
ajfa-1001	13	16	more	more	ADJ
ajfa-1001	13	17	than	than	ADP
ajfa-1001	13	18	two	two	NUM
ajfa-1001	13	19	decades	decade	NOUN
ajfa-1001	13	20	,	,	PUNCT
ajfa-1001	13	21	beginning	begin	VERB
ajfa-1001	13	22	simultaneously	simultaneously	ADV
ajfa-1001	13	23	with	with	ADP
ajfa-1001	13	24	the	the	DET
ajfa-1001	13	25	savings	saving	NOUN
ajfa-1001	13	26	and	and	CCONJ
ajfa-1001	13	27	loans	loan	NOUN
ajfa-1001	13	28	crisis	crisis	NOUN
ajfa-1001	13	29	of	of	ADP
ajfa-1001	13	30	the	the	DET
ajfa-1001	13	31	united	united	PROPN
ajfa-1001	13	32	states	states	PROPN
ajfa-1001	13	33	in	in	ADP
ajfa-1001	13	34	the	the	DET
ajfa-1001	13	35	late	late	ADJ
ajfa-1001	13	36	1980s	1980s	NUM
ajfa-1001	13	37	.	.	PUNCT
ajfa-1001	14	1	it	it	PRON
ajfa-1001	14	2	was	be	AUX
ajfa-1001	14	3	argued	argue	VERB
ajfa-1001	14	4	that	that	SCONJ
ajfa-1001	14	5	reporting	report	VERB
ajfa-1001	14	6	the	the	DET
ajfa-1001	14	7	major	major	ADJ
ajfa-1001	14	8	financial	financial	ADJ
ajfa-1001	14	9	instruments	instrument	NOUN
ajfa-1001	14	10	,	,	PUNCT
ajfa-1001	14	11	which	which	PRON
ajfa-1001	14	12	were	be	AUX
ajfa-1001	14	13	integral	integral	ADJ
ajfa-1001	14	14	to	to	ADP
ajfa-1001	14	15	commercial	commercial	ADJ
ajfa-1001	14	16	banks	bank	NOUN
ajfa-1001	14	17	’	'	PUNCT
ajfa-1001	14	18	core	core	NOUN
ajfa-1001	14	19	operations	operation	NOUN
ajfa-1001	14	20	,	,	PUNCT
ajfa-1001	14	21	at	at	ADP
ajfa-1001	14	22	historical	historical	ADJ
ajfa-1001	14	23	cost	cost	NOUN
ajfa-1001	14	24	did	do	AUX
ajfa-1001	14	25	not	not	PART
ajfa-1001	14	26	portray	portray	VERB
ajfa-1001	14	27	faithfully	faithfully	ADV
ajfa-1001	14	28	their	their	PRON
ajfa-1001	14	29	underlying	underlie	VERB
ajfa-1001	14	30	performance	performance	NOUN
ajfa-1001	14	31	and	and	CCONJ
ajfa-1001	14	32	risk	risk	NOUN
ajfa-1001	14	33	(	(	PUNCT
ajfa-1001	14	34	enria	enria	NOUN
ajfa-1001	14	35	et	et	PROPN
ajfa-1001	14	36	al	al	PROPN
ajfa-1001	14	37	.	.	PROPN
ajfa-1001	14	38	,	,	PUNCT
ajfa-1001	14	39	2004	2004	NUM
ajfa-1001	14	40	;	;	PUNCT
ajfa-1001	14	41	hodder	hodder	PROPN
ajfa-1001	14	42	et	et	PROPN
ajfa-1001	14	43	al	al	PROPN
ajfa-1001	14	44	.	.	PROPN
ajfa-1001	14	45	,	,	PUNCT
ajfa-1001	14	46	2006	2006	NUM
ajfa-1001	14	47	)	)	PUNCT
ajfa-1001	14	48	.	.	PUNCT
ajfa-1001	15	1	during	during	ADP
ajfa-1001	15	2	that	that	DET
ajfa-1001	15	3	period	period	NOUN
ajfa-1001	15	4	,	,	PUNCT
ajfa-1001	15	5	the	the	DET
ajfa-1001	15	6	rapid	rapid	ADJ
ajfa-1001	15	7	development	development	NOUN
ajfa-1001	15	8	of	of	ADP
ajfa-1001	15	9	derivative	derivative	ADJ
ajfa-1001	15	10	financial	financial	ADJ
ajfa-1001	15	11	instruments	instrument	NOUN
ajfa-1001	15	12	following	follow	VERB
ajfa-1001	15	13	the	the	DET
ajfa-1001	15	14	deregulation	deregulation	NOUN
ajfa-1001	15	15	of	of	ADP
ajfa-1001	15	16	financial	financial	ADJ
ajfa-1001	15	17	markets	market	NOUN
ajfa-1001	15	18	and	and	CCONJ
ajfa-1001	15	19	the	the	DET
ajfa-1001	15	20	increase	increase	NOUN
ajfa-1001	15	21	of	of	ADP
ajfa-1001	15	22	off	off	ADP
ajfa-1001	15	23	-	-	PUNCT
ajfa-1001	15	24	balance	balance	NOUN
ajfa-1001	15	25	sheet	sheet	NOUN
ajfa-1001	15	26	transactions	transaction	NOUN
ajfa-1001	15	27	provided	provide	VERB
ajfa-1001	15	28	further	further	ADJ
ajfa-1001	15	29	reasons	reason	NOUN
ajfa-1001	15	30	for	for	ADP
ajfa-1001	15	31	the	the	DET
ajfa-1001	15	32	improvement	improvement	NOUN
ajfa-1001	15	33	of	of	ADP
ajfa-1001	15	34	accounting	accounting	NOUN
ajfa-1001	15	35	standards	standard	NOUN
ajfa-1001	15	36	for	for	ADP
ajfa-1001	15	37	financial	financial	ADJ
ajfa-1001	15	38	instruments	instrument	NOUN
ajfa-1001	15	39	(	(	PUNCT
ajfa-1001	15	40	fasb	fasb	NOUN
ajfa-1001	15	41	,	,	PUNCT
ajfa-1001	15	42	2008	2008	NUM
ajfa-1001	15	43	)	)	PUNCT
ajfa-1001	15	44	.	.	PUNCT
ajfa-1001	16	1	the	the	DET
ajfa-1001	16	2	historical	historical	ADJ
ajfa-1001	16	3	cost	cost	NOUN
ajfa-1001	16	4	basis	basis	NOUN
ajfa-1001	16	5	of	of	ADP
ajfa-1001	16	6	financial	financial	ADJ
ajfa-1001	16	7	reporting	reporting	NOUN
ajfa-1001	16	8	was	be	AUX
ajfa-1001	16	9	believed	believe	VERB
ajfa-1001	16	10	to	to	PART
ajfa-1001	16	11	be	be	AUX
ajfa-1001	16	12	out	out	ADP
ajfa-1001	16	13	of	of	ADP
ajfa-1001	16	14	step	step	NOUN
ajfa-1001	16	15	with	with	ADP
ajfa-1001	16	16	the	the	DET
ajfa-1001	16	17	changes	change	NOUN
ajfa-1001	16	18	in	in	ADP
ajfa-1001	16	19	the	the	DET
ajfa-1001	16	20	investment	investment	NOUN
ajfa-1001	16	21	environment	environment	NOUN
ajfa-1001	16	22	and	and	CCONJ
ajfa-1001	16	23	in	in	ADP
ajfa-1001	16	24	capital	capital	NOUN
ajfa-1001	16	25	market	market	NOUN
ajfa-1001	16	26	practices	practice	NOUN
ajfa-1001	16	27	,	,	PUNCT
ajfa-1001	16	28	where	where	SCONJ
ajfa-1001	16	29	financial	financial	ADJ
ajfa-1001	16	30	instruments	instrument	NOUN
ajfa-1001	16	31	were	be	AUX
ajfa-1001	16	32	evaluated	evaluate	VERB
ajfa-1001	16	33	and	and	CCONJ
ajfa-1001	16	34	traded	trade	VERB
ajfa-1001	16	35	at	at	ADP
ajfa-1001	16	36	market	market	NOUN
ajfa-1001	16	37	values	value	NOUN
ajfa-1001	16	38	(	(	PUNCT
ajfa-1001	16	39	jwgss	jwgss	NOUN
ajfa-1001	16	40	,	,	PUNCT
ajfa-1001	16	41	2000	2000	NUM
ajfa-1001	16	42	)	)	PUNCT
ajfa-1001	16	43	.	.	PUNCT
ajfa-1001	17	1	it	it	PRON
ajfa-1001	17	2	was	be	AUX
ajfa-1001	17	3	obvious	obvious	ADJ
ajfa-1001	17	4	that	that	SCONJ
ajfa-1001	17	5	better	well	ADJ
ajfa-1001	17	6	disclosure	disclosure	NOUN
ajfa-1001	17	7	of	of	ADP
ajfa-1001	17	8	these	these	DET
ajfa-1001	17	9	complex	complex	ADJ
ajfa-1001	17	10	transactions	transaction	NOUN
ajfa-1001	17	11	was	be	AUX
ajfa-1001	17	12	necessary	necessary	ADJ
ajfa-1001	17	13	.	.	PUNCT
ajfa-1001	18	1	the	the	DET
ajfa-1001	18	2	statement	statement	NOUN
ajfa-1001	18	3	of	of	ADP
ajfa-1001	18	4	financial	financial	ADJ
ajfa-1001	18	5	accounting	accounting	NOUN
ajfa-1001	18	6	standards	standard	NOUN
ajfa-1001	18	7	(	(	PUNCT
ajfa-1001	18	8	fas	fas	NOUN
ajfa-1001	18	9	)	)	PUNCT
ajfa-1001	18	10	107	107	NUM
ajfa-1001	18	11	,	,	PUNCT
ajfa-1001	18	12	disclosures	disclosure	NOUN
ajfa-1001	18	13	about	about	ADP
ajfa-1001	18	14	fair	fair	ADJ
ajfa-1001	18	15	value	value	NOUN
ajfa-1001	18	16	of	of	ADP
ajfa-1001	18	17	financial	financial	ADJ
ajfa-1001	18	18	instruments	instrument	NOUN
ajfa-1001	18	19	,	,	PUNCT
ajfa-1001	18	20	was	be	AUX
ajfa-1001	18	21	issued	issue	VERB
ajfa-1001	18	22	in	in	ADP
ajfa-1001	18	23	1991	1991	NUM
ajfa-1001	18	24	by	by	ADP
ajfa-1001	18	25	the	the	DET
ajfa-1001	18	26	financial	financial	ADJ
ajfa-1001	18	27	accounting	accounting	NOUN
ajfa-1001	18	28	standards	standards	PROPN
ajfa-1001	18	29	board	board	NOUN
ajfa-1001	18	30	(	(	PUNCT
ajfa-1001	18	31	fasb	fasb	PROPN
ajfa-1001	18	32	)	)	PUNCT
ajfa-1001	18	33	.	.	PUNCT
ajfa-1001	19	1	this	this	DET
ajfa-1001	19	2	standard	standard	ADJ
ajfa-1001	19	3	required	require	VERB
ajfa-1001	19	4	disclosures	disclosure	NOUN
ajfa-1001	19	5	of	of	ADP
ajfa-1001	19	6	fair	fair	ADJ
ajfa-1001	19	7	values	value	NOUN
ajfa-1001	19	8	of	of	ADP
ajfa-1001	19	9	all1	all1	PROPN
ajfa-1001	19	10	financial	financial	ADJ
ajfa-1001	19	11	instruments	instrument	NOUN
ajfa-1001	19	12	,	,	PUNCT
ajfa-1001	19	13	both	both	PRON
ajfa-1001	19	14	assets	asset	NOUN
ajfa-1001	19	15	and	and	CCONJ
ajfa-1001	19	16	liabilities	liability	NOUN
ajfa-1001	19	17	,	,	PUNCT
ajfa-1001	19	18	recognised	recognise	VERB
ajfa-1001	19	19	and	and	CCONJ
ajfa-1001	19	20	not	not	PART
ajfa-1001	19	21	recognised	recognise	VERB
ajfa-1001	19	22	in	in	ADP
ajfa-1001	19	23	the	the	DET
ajfa-1001	19	24	balance	balance	NOUN
ajfa-1001	19	25	sheet	sheet	NOUN
ajfa-1001	19	26	(	(	PUNCT
ajfa-1001	19	27	fasb	fasb	NOUN
ajfa-1001	19	28	,	,	PUNCT
ajfa-1001	19	29	2008	2008	NUM
ajfa-1001	19	30	)	)	PUNCT
ajfa-1001	19	31	.	.	PUNCT
ajfa-1001	20	1	in	in	ADP
ajfa-1001	20	2	a	a	DET
ajfa-1001	20	3	similar	similar	ADJ
ajfa-1001	20	4	move	move	NOUN
ajfa-1001	20	5	,	,	PUNCT
ajfa-1001	20	6	in	in	ADP
ajfa-1001	20	7	1995	1995	NUM
ajfa-1001	20	8	the	the	DET
ajfa-1001	20	9	international	international	ADJ
ajfa-1001	20	10	accounting	accounting	NOUN
ajfa-1001	20	11	standards	standards	PROPN
ajfa-1001	20	12	committee	committee	PROPN
ajfa-1001	20	13	(	(	PUNCT
ajfa-1001	20	14	iasc	iasc	PROPN
ajfa-1001	20	15	)	)	PUNCT
ajfa-1001	20	16	,	,	PUNCT
ajfa-1001	20	17	now	now	ADV
ajfa-1001	20	18	named	name	VERB
ajfa-1001	20	19	the	the	DET
ajfa-1001	20	20	international	international	ADJ
ajfa-1001	20	21	accounting	accounting	NOUN
ajfa-1001	20	22	standards	standard	NOUN
ajfa-1001	20	23	board	board	NOUN
ajfa-1001	20	24	(	(	PUNCT
ajfa-1001	20	25	iasb	iasb	PROPN
ajfa-1001	20	26	)	)	PUNCT
ajfa-1001	20	27	,	,	PUNCT
ajfa-1001	20	28	issued	issue	VERB
ajfa-1001	20	29	international	international	ADJ
ajfa-1001	20	30	accounting	accounting	NOUN
ajfa-1001	20	31	standard	standard	PROPN
ajfa-1001	20	32	(	(	PUNCT
ajfa-1001	20	33	ias	ias	PROPN
ajfa-1001	20	34	)	)	PUNCT
ajfa-1001	20	35	32	32	NUM
ajfa-1001	20	36	,	,	PUNCT
ajfa-1001	20	37	financial	financial	ADJ
ajfa-1001	20	38	instruments	instrument	NOUN
ajfa-1001	20	39	:	:	PUNCT
ajfa-1001	20	40	disclosure	disclosure	NOUN
ajfa-1001	20	41	and	and	CCONJ
ajfa-1001	20	42	presentation	presentation	NOUN
ajfa-1001	20	43	(	(	PUNCT
ajfa-1001	20	44	iasb	iasb	NOUN
ajfa-1001	20	45	,	,	PUNCT
ajfa-1001	20	46	2010	2010	NUM
ajfa-1001	20	47	)	)	PUNCT
ajfa-1001	20	48	.	.	PUNCT
ajfa-1001	21	1	since	since	SCONJ
ajfa-1001	21	2	the	the	DET
ajfa-1001	21	3	issuance	issuance	NOUN
ajfa-1001	21	4	of	of	ADP
ajfa-1001	21	5	fas	fas	PROPN
ajfa-1001	21	6	107	107	NUM
ajfa-1001	21	7	,	,	PUNCT
ajfa-1001	21	8	several	several	ADJ
ajfa-1001	21	9	significant	significant	ADJ
ajfa-1001	21	10	accounting	accounting	NOUN
ajfa-1001	21	11	standards	standard	NOUN
ajfa-1001	21	12	for	for	ADP
ajfa-1001	21	13	financial	financial	ADJ
ajfa-1001	21	14	instruments	instrument	NOUN
ajfa-1001	21	15	have	have	AUX
ajfa-1001	21	16	been	be	AUX
ajfa-1001	21	17	released	release	VERB
ajfa-1001	21	18	.	.	PUNCT
ajfa-1001	22	1	derivatives	derivative	NOUN
ajfa-1001	22	2	were	be	AUX
ajfa-1001	22	3	first	first	ADV
ajfa-1001	22	4	required	require	VERB
ajfa-1001	22	5	to	to	PART
ajfa-1001	22	6	be	be	AUX
ajfa-1001	22	7	reported	report	VERB
ajfa-1001	22	8	at	at	ADP
ajfa-1001	22	9	fair	fair	ADJ
ajfa-1001	22	10	value	value	NOUN
ajfa-1001	22	11	in	in	ADP
ajfa-1001	22	12	1993	1993	NUM
ajfa-1001	22	13	by	by	ADP
ajfa-1001	22	14	fas	fas	PROPN
ajfa-1001	22	15	133	133	NUM
ajfa-1001	22	16	.	.	PUNCT
ajfa-1001	23	1	fair	fair	ADJ
ajfa-1001	23	2	value	value	NOUN
ajfa-1001	23	3	measurement	measurement	NOUN
ajfa-1001	23	4	was	be	AUX
ajfa-1001	23	5	subsequently	subsequently	ADV
ajfa-1001	23	6	required	require	VERB
ajfa-1001	23	7	for	for	ADP
ajfa-1001	23	8	trading	trading	NOUN
ajfa-1001	23	9	securities	security	NOUN
ajfa-1001	23	10	(	(	PUNCT
ajfa-1001	23	11	landsman	landsman	NOUN
ajfa-1001	23	12	,	,	PUNCT
ajfa-1001	23	13	2006	2006	NUM
ajfa-1001	23	14	)	)	PUNCT
ajfa-1001	23	15	.	.	PUNCT
ajfa-1001	24	1	notably	notably	ADV
ajfa-1001	24	2	,	,	PUNCT
ajfa-1001	24	3	the	the	DET
ajfa-1001	24	4	accounting	accounting	NOUN
ajfa-1001	24	5	standard	standard	ADJ
ajfa-1001	24	6	setters	setter	NOUN
ajfa-1001	24	7	from	from	ADP
ajfa-1001	24	8	major	major	ADJ
ajfa-1001	24	9	economies	economy	NOUN
ajfa-1001	24	10	attempted	attempt	VERB
ajfa-1001	24	11	to	to	PART
ajfa-1001	24	12	introduce	introduce	VERB
ajfa-1001	24	13	a	a	DET
ajfa-1001	24	14	comprehensive	comprehensive	ADJ
ajfa-1001	24	15	fair	fair	ADJ
ajfa-1001	24	16	value	value	NOUN
ajfa-1001	24	17	accounting	accounting	NOUN
ajfa-1001	24	18	model	model	NOUN
ajfa-1001	24	19	for	for	ADP
ajfa-1001	24	20	financial	financial	ADJ
ajfa-1001	24	21	instruments	instrument	NOUN
ajfa-1001	24	22	.	.	PUNCT
ajfa-1001	25	1	in	in	ADP
ajfa-1001	25	2	2000	2000	NUM
ajfa-1001	25	3	the	the	DET
ajfa-1001	25	4	joint	joint	ADJ
ajfa-1001	25	5	working	work	VERB
ajfa-1001	25	6	group	group	NOUN
ajfa-1001	25	7	of	of	ADP
ajfa-1001	25	8	standard	standard	ADJ
ajfa-1001	25	9	setters	setter	NOUN
ajfa-1001	25	10	(	(	PUNCT
ajfa-1001	25	11	jwgss	jwgss	NOUN
ajfa-1001	25	12	)	)	PUNCT
ajfa-1001	25	13	proposed	propose	VERB
ajfa-1001	25	14	a	a	DET
ajfa-1001	25	15	framework	framework	NOUN
ajfa-1001	25	16	for	for	ADP
ajfa-1001	25	17	the	the	DET
ajfa-1001	25	18	fair	fair	ADJ
ajfa-1001	25	19	value	value	NOUN
ajfa-1001	25	20	measurement	measurement	NOUN
ajfa-1001	25	21	of	of	ADP
ajfa-1001	25	22	all	all	DET
ajfa-1001	25	23	financial	financial	ADJ
ajfa-1001	25	24	instruments	instrument	NOUN
ajfa-1001	25	25	(	(	PUNCT
ajfa-1001	25	26	jwgss	jwgss	NOUN
ajfa-1001	25	27	,	,	PUNCT
ajfa-1001	25	28	2000	2000	NUM
ajfa-1001	25	29	)	)	PUNCT
ajfa-1001	25	30	.	.	PUNCT
ajfa-1001	26	1	under	under	ADP
ajfa-1001	26	2	this	this	DET
ajfa-1001	26	3	framework	framework	NOUN
ajfa-1001	26	4	,	,	PUNCT
ajfa-1001	26	5	all	all	DET
ajfa-1001	26	6	fair	fair	ADJ
ajfa-1001	26	7	value	value	NOUN
ajfa-1001	26	8	changes	change	NOUN
ajfa-1001	26	9	of	of	ADP
ajfa-1001	26	10	financial	financial	ADJ
ajfa-1001	26	11	instruments	instrument	NOUN
ajfa-1001	26	12	were	be	AUX
ajfa-1001	26	13	to	to	PART
ajfa-1001	26	14	be	be	AUX
ajfa-1001	26	15	taken	take	VERB
ajfa-1001	26	16	to	to	ADP
ajfa-1001	26	17	the	the	DET
ajfa-1001	26	18	income	income	NOUN
ajfa-1001	26	19	statement	statement	NOUN
ajfa-1001	26	20	and	and	CCONJ
ajfa-1001	26	21	the	the	DET
ajfa-1001	26	22	balance	balance	NOUN
ajfa-1001	26	23	sheet	sheet	NOUN
ajfa-1001	26	24	(	(	PUNCT
ajfa-1001	26	25	jwgss	jwgss	NOUN
ajfa-1001	26	26	,	,	PUNCT
ajfa-1001	26	27	2000	2000	NUM
ajfa-1001	26	28	)	)	PUNCT
ajfa-1001	26	29	.	.	PUNCT
ajfa-1001	27	1	nevertheless	nevertheless	ADV
ajfa-1001	27	2	,	,	PUNCT
ajfa-1001	27	3	concerns	concern	NOUN
ajfa-1001	27	4	by	by	ADP
ajfa-1001	27	5	the	the	DET
ajfa-1001	27	6	regulators	regulator	NOUN
ajfa-1001	27	7	and	and	CCONJ
ajfa-1001	27	8	opposition	opposition	NOUN
ajfa-1001	27	9	,	,	PUNCT
ajfa-1001	27	10	mainly	mainly	ADV
ajfa-1001	27	11	from	from	ADP
ajfa-1001	27	12	the	the	DET
ajfa-1001	27	13	banking	banking	NOUN
ajfa-1001	27	14	industry	industry	NOUN
ajfa-1001	27	15	,	,	PUNCT
ajfa-1001	27	16	have	have	AUX
ajfa-1001	27	17	meant	mean	VERB
ajfa-1001	27	18	that	that	SCONJ
ajfa-1001	27	19	,	,	PUNCT
ajfa-1001	27	20	to	to	ADP
ajfa-1001	27	21	date	date	NOUN
ajfa-1001	27	22	,	,	PUNCT
ajfa-1001	27	23	the	the	DET
ajfa-1001	27	24	framework	framework	NOUN
ajfa-1001	27	25	has	have	AUX
ajfa-1001	27	26	not	not	PART
ajfa-1001	27	27	been	be	AUX
ajfa-1001	27	28	mandated	mandate	VERB
ajfa-1001	27	29	(	(	PUNCT
ajfa-1001	27	30	aba	aba	PROPN
ajfa-1001	27	31	,	,	PUNCT
ajfa-1001	27	32	2010	2010	NUM
ajfa-1001	27	33	;	;	PUNCT
ajfa-1001	27	34	bis	bis	PROPN
ajfa-1001	27	35	,	,	PUNCT
ajfa-1001	27	36	2009	2009	NUM
ajfa-1001	27	37	;	;	PUNCT
ajfa-1001	27	38	jwgba	jwgba	PROPN
ajfa-1001	27	39	,	,	PUNCT
ajfa-1001	27	40	1999	1999	NUM
ajfa-1001	27	41	;	;	PUNCT
ajfa-1001	27	42	jwgba	jwgba	PROPN
ajfa-1001	27	43	,	,	PUNCT
ajfa-1001	27	44	2000	2000	NUM
ajfa-1001	27	45	)	)	PUNCT
ajfa-1001	27	46	.	.	PUNCT
ajfa-1001	28	1	consequently	consequently	ADV
ajfa-1001	28	2	,	,	PUNCT
ajfa-1001	28	3	accounting	accounting	NOUN
ajfa-1001	28	4	standards	standard	NOUN
ajfa-1001	28	5	requiring	require	VERB
ajfa-1001	28	6	fair	fair	ADJ
ajfa-1001	28	7	value	value	NOUN
ajfa-1001	28	8	disclosures	disclosure	NOUN
ajfa-1001	28	9	of	of	ADP
ajfa-1001	28	10	financial	financial	ADJ
ajfa-1001	28	11	instruments	instrument	NOUN
ajfa-1001	28	12	which	which	PRON
ajfa-1001	28	13	are	be	AUX
ajfa-1001	28	14	still	still	ADV
ajfa-1001	28	15	reported	report	VERB
ajfa-1001	28	16	at	at	ADP
ajfa-1001	28	17	historical	historical	ADJ
ajfa-1001	28	18	cost	cost	NOUN
ajfa-1001	28	19	in	in	ADP
ajfa-1001	28	20	the	the	DET
ajfa-1001	28	21	balance	balance	NOUN
ajfa-1001	28	22	sheet	sheet	NOUN
ajfa-1001	28	23	remain	remain	VERB
ajfa-1001	28	24	effective	effective	ADJ
ajfa-1001	28	25	(	(	PUNCT
ajfa-1001	28	26	with	with	ADP
ajfa-1001	28	27	amendments	amendment	NOUN
ajfa-1001	28	28	)	)	PUNCT
ajfa-1001	28	29	in	in	ADP
ajfa-1001	28	30	most	most	ADJ
ajfa-1001	28	31	jurisdictions	jurisdiction	NOUN
ajfa-1001	28	32	.	.	PUNCT
ajfa-1001	29	1	the	the	DET
ajfa-1001	29	2	global	global	ADJ
ajfa-1001	29	3	financial	financial	ADJ
ajfa-1001	29	4	crisis	crisis	NOUN
ajfa-1001	29	5	(	(	PUNCT
ajfa-1001	29	6	gfc	gfc	NOUN
ajfa-1001	29	7	)	)	PUNCT
ajfa-1001	29	8	of	of	ADP
ajfa-1001	29	9	2008–09	2008–09	PROPN
ajfa-1001	29	10	rekindled	rekindle	VERB
ajfa-1001	29	11	the	the	DET
ajfa-1001	29	12	ongoing	ongoing	ADJ
ajfa-1001	29	13	debates	debate	NOUN
ajfa-1001	29	14	and	and	CCONJ
ajfa-1001	29	15	controversy	controversy	NOUN
ajfa-1001	29	16	on	on	ADP
ajfa-1001	29	17	fair	fair	ADJ
ajfa-1001	29	18	value	value	NOUN
ajfa-1001	29	19	accounting	account	VERB
ajfa-1001	29	20	among	among	ADP
ajfa-1001	29	21	major	major	ADJ
ajfa-1001	29	22	regulators	regulator	NOUN
ajfa-1001	29	23	,	,	PUNCT
ajfa-1001	29	24	accounting	accounting	NOUN
ajfa-1001	29	25	standard	standard	ADJ
ajfa-1001	29	26	setters	setter	NOUN
ajfa-1001	29	27	and	and	CCONJ
ajfa-1001	29	28	the	the	DET
ajfa-1001	29	29	banking	banking	NOUN
ajfa-1001	29	30	industry	industry	NOUN
ajfa-1001	29	31	(	(	PUNCT
ajfa-1001	29	32	laux	laux	PROPN
ajfa-1001	29	33	and	and	CCONJ
ajfa-1001	29	34	leuz	leuz	PROPN
ajfa-1001	29	35	,	,	PUNCT
ajfa-1001	29	36	2009	2009	NUM
ajfa-1001	29	37	)	)	PUNCT
ajfa-1001	29	38	.	.	PUNCT
ajfa-1001	30	1	there	there	PRON
ajfa-1001	30	2	has	have	AUX
ajfa-1001	30	3	been	be	AUX
ajfa-1001	30	4	a	a	DET
ajfa-1001	30	5	significant	significant	ADJ
ajfa-1001	30	6	volume	volume	NOUN
ajfa-1001	30	7	of	of	ADP
ajfa-1001	30	8	literature	literature	NOUN
ajfa-1001	30	9	analysing	analyse	VERB
ajfa-1001	30	10	the	the	DET
ajfa-1001	30	11	effects	effect	NOUN
ajfa-1001	30	12	of	of	ADP
ajfa-1001	30	13	fair	fair	ADJ
ajfa-1001	30	14	value	value	NOUN
ajfa-1001	30	15	accounting	accounting	NOUN
ajfa-1001	30	16	,	,	PUNCT
ajfa-1001	30	17	with	with	ADP
ajfa-1001	30	18	the	the	DET
ajfa-1001	30	19	majority	majority	NOUN
ajfa-1001	30	20	of	of	ADP
ajfa-1001	30	21	the	the	DET
ajfa-1001	30	22	studies	study	NOUN
ajfa-1001	30	23	focusing	focus	VERB
ajfa-1001	30	24	on	on	ADP
ajfa-1001	30	25	the	the	DET
ajfa-1001	30	26	banking	banking	NOUN
ajfa-1001	30	27	industry	industry	NOUN
ajfa-1001	30	28	in	in	ADP
ajfa-1001	30	29	the	the	DET
ajfa-1001	30	30	united	united	PROPN
ajfa-1001	30	31	states	states	PROPN
ajfa-1001	30	32	,	,	PUNCT
ajfa-1001	30	33	which	which	PRON
ajfa-1001	30	34	was	be	AUX
ajfa-1001	30	35	at	at	ADP
ajfa-1001	30	36	the	the	DET
ajfa-1001	30	37	centre	centre	NOUN
ajfa-1001	30	38	of	of	ADP
ajfa-1001	30	39	the	the	DET
ajfa-1001	30	40	gfc	gfc	NOUN
ajfa-1001	30	41	.	.	PUNCT
ajfa-1001	31	1	while	while	SCONJ
ajfa-1001	31	2	proponents	proponent	NOUN
ajfa-1001	31	3	of	of	ADP
ajfa-1001	31	4	fair	fair	ADJ
ajfa-1001	31	5	value	value	NOUN
ajfa-1001	31	6	accounting	accounting	NOUN
ajfa-1001	31	7	believed	believe	VERB
ajfa-1001	31	8	that	that	SCONJ
ajfa-1001	31	9	fair	fair	ADJ
ajfa-1001	31	10	value	value	NOUN
ajfa-1001	31	11	measurement	measurement	NOUN
ajfa-1001	31	12	played	play	VERB
ajfa-1001	31	13	a	a	DET
ajfa-1001	31	14	very	very	ADV
ajfa-1001	31	15	limited	limited	ADJ
ajfa-1001	31	16	role	role	NOUN
ajfa-1001	31	17	(	(	PUNCT
ajfa-1001	31	18	)	)	PUNCT
ajfa-1001	31	19	in	in	ADP
ajfa-1001	31	20	1	1	NUM
ajfa-1001	31	21	the	the	DET
ajfa-1001	31	22	term	term	NOUN
ajfa-1001	31	23	“	"	PUNCT
ajfa-1001	31	24	all	all	PRON
ajfa-1001	31	25	”	"	PUNCT
ajfa-1001	31	26	is	be	AUX
ajfa-1001	31	27	not	not	PART
ajfa-1001	31	28	technically	technically	ADV
ajfa-1001	31	29	correct	correct	ADJ
ajfa-1001	31	30	as	as	SCONJ
ajfa-1001	31	31	“	"	PUNCT
ajfa-1001	31	32	all	all	PRON
ajfa-1001	31	33	”	"	PUNCT
ajfa-1001	31	34	does	do	AUX
ajfa-1001	31	35	not	not	PART
ajfa-1001	31	36	include	include	VERB
ajfa-1001	31	37	intangible	intangible	ADJ
ajfa-1001	31	38	financial	financial	ADJ
ajfa-1001	31	39	instruments	instrument	NOUN
ajfa-1001	31	40	(	(	PUNCT
ajfa-1001	31	41	see	see	VERB
ajfa-1001	31	42	penman	penman	PROPN
ajfa-1001	31	43	,	,	PUNCT
ajfa-1001	31	44	2007	2007	NUM
ajfa-1001	31	45	)	)	PUNCT
ajfa-1001	31	46	.	.	PUNCT
ajfa-1001	32	1	asian	asian	ADJ
ajfa-1001	32	2	journal	journal	PROPN
ajfa-1001	32	3	of	of	ADP
ajfa-1001	32	4	finance	finance	PROPN
ajfa-1001	32	5	&	&	CCONJ
ajfa-1001	32	6	accounting	accounting	PROPN
ajfa-1001	32	7	issn	issn	PROPN
ajfa-1001	32	8	1946	1946	NUM
ajfa-1001	32	9	-	-	PUNCT
ajfa-1001	32	10	052x	052x	NOUN
ajfa-1001	32	11	2011	2011	NUM
ajfa-1001	32	12	,	,	PUNCT
ajfa-1001	32	13	vol	vol	NOUN
ajfa-1001	32	14	.	.	PROPN
ajfa-1001	33	1	3	3	NUM
ajfa-1001	33	2	,	,	PUNCT
ajfa-1001	33	3	no	no	INTJ
ajfa-1001	33	4	.	.	NOUN
ajfa-1001	33	5	1	1	NUM
ajfa-1001	33	6	:	:	PUNCT
ajfa-1001	33	7	e1	e1	VERB
ajfa-1001	33	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	33	9	3	3	NUM
ajfa-1001	33	10	the	the	DET
ajfa-1001	33	11	gfc	gfc	NOUN
ajfa-1001	33	12	,	,	PUNCT
ajfa-1001	33	13	critics	critic	NOUN
ajfa-1001	33	14	contended	contend	VERB
ajfa-1001	33	15	that	that	SCONJ
ajfa-1001	33	16	fair	fair	ADJ
ajfa-1001	33	17	value	value	NOUN
ajfa-1001	33	18	measurement	measurement	NOUN
ajfa-1001	33	19	significantly	significantly	ADV
ajfa-1001	33	20	contributed	contribute	VERB
ajfa-1001	33	21	to	to	ADP
ajfa-1001	33	22	this	this	DET
ajfa-1001	33	23	financial	financial	ADJ
ajfa-1001	33	24	catastrophe	catastrophe	NOUN
ajfa-1001	33	25	(	(	PUNCT
ajfa-1001	33	26	barth	barth	NOUN
ajfa-1001	33	27	and	and	CCONJ
ajfa-1001	33	28	landsman	landsman	NOUN
ajfa-1001	33	29	,	,	PUNCT
ajfa-1001	33	30	2010	2010	NUM
ajfa-1001	33	31	;	;	PUNCT
ajfa-1001	33	32	laux	laux	PROPN
ajfa-1001	33	33	and	and	CCONJ
ajfa-1001	33	34	leuz	leuz	PROPN
ajfa-1001	33	35	,	,	PUNCT
ajfa-1001	33	36	2010	2010	NUM
ajfa-1001	33	37	;	;	PUNCT
ajfa-1001	33	38	mala	mala	PROPN
ajfa-1001	33	39	and	and	CCONJ
ajfa-1001	33	40	chand	chand	PROPN
ajfa-1001	33	41	,	,	PUNCT
ajfa-1001	33	42	2011	2011	NUM
ajfa-1001	33	43	)	)	PUNCT
ajfa-1001	33	44	.	.	PUNCT
ajfa-1001	34	1	both	both	CCONJ
ajfa-1001	34	2	the	the	DET
ajfa-1001	34	3	proponents	proponent	NOUN
ajfa-1001	34	4	and	and	CCONJ
ajfa-1001	34	5	opponents	opponent	NOUN
ajfa-1001	34	6	argued	argue	VERB
ajfa-1001	34	7	for	for	ADP
ajfa-1001	34	8	and	and	CCONJ
ajfa-1001	34	9	against	against	ADP
ajfa-1001	34	10	the	the	DET
ajfa-1001	34	11	effects	effect	NOUN
ajfa-1001	34	12	of	of	ADP
ajfa-1001	34	13	fair	fair	ADJ
ajfa-1001	34	14	value	value	NOUN
ajfa-1001	34	15	accounting	account	VERB
ajfa-1001	34	16	under	under	ADP
ajfa-1001	34	17	the	the	DET
ajfa-1001	34	18	mixed	mix	VERB
ajfa-1001	34	19	-	-	PUNCT
ajfa-1001	34	20	measurement	measurement	NOUN
ajfa-1001	34	21	framework	framework	NOUN
ajfa-1001	34	22	of	of	ADP
ajfa-1001	34	23	historical	historical	ADJ
ajfa-1001	34	24	cost	cost	NOUN
ajfa-1001	34	25	and	and	CCONJ
ajfa-1001	34	26	fair	fair	ADJ
ajfa-1001	34	27	value	value	NOUN
ajfa-1001	34	28	.	.	PUNCT
ajfa-1001	35	1	under	under	ADP
ajfa-1001	35	2	this	this	DET
ajfa-1001	35	3	framework	framework	NOUN
ajfa-1001	35	4	,	,	PUNCT
ajfa-1001	35	5	many	many	ADJ
ajfa-1001	35	6	commercial	commercial	ADJ
ajfa-1001	35	7	banks	bank	NOUN
ajfa-1001	35	8	still	still	ADV
ajfa-1001	35	9	reported	report	VERB
ajfa-1001	35	10	a	a	DET
ajfa-1001	35	11	significant	significant	ADJ
ajfa-1001	35	12	portion	portion	NOUN
ajfa-1001	35	13	of	of	ADP
ajfa-1001	35	14	their	their	PRON
ajfa-1001	35	15	financial	financial	ADJ
ajfa-1001	35	16	instruments	instrument	NOUN
ajfa-1001	35	17	at	at	ADP
ajfa-1001	35	18	historical	historical	ADJ
ajfa-1001	35	19	cost	cost	NOUN
ajfa-1001	35	20	(	(	PUNCT
ajfa-1001	35	21	sec	sec	PROPN
ajfa-1001	35	22	,	,	PUNCT
ajfa-1001	35	23	2008	2008	NUM
ajfa-1001	35	24	)	)	PUNCT
ajfa-1001	35	25	.	.	PUNCT
ajfa-1001	36	1	the	the	DET
ajfa-1001	36	2	current	current	ADJ
ajfa-1001	36	3	mixed	mix	VERB
ajfa-1001	36	4	-	-	PUNCT
ajfa-1001	36	5	measurement	measurement	NOUN
ajfa-1001	36	6	method	method	NOUN
ajfa-1001	36	7	was	be	AUX
ajfa-1001	36	8	therefore	therefore	ADV
ajfa-1001	36	9	dominated	dominate	VERB
ajfa-1001	36	10	by	by	ADP
ajfa-1001	36	11	historical	historical	ADJ
ajfa-1001	36	12	cost	cost	NOUN
ajfa-1001	36	13	accounting	accounting	NOUN
ajfa-1001	36	14	,	,	PUNCT
ajfa-1001	36	15	not	not	PART
ajfa-1001	36	16	fair	fair	ADJ
ajfa-1001	36	17	value	value	NOUN
ajfa-1001	36	18	accounting	accounting	NOUN
ajfa-1001	36	19	.	.	PUNCT
ajfa-1001	37	1	in	in	ADP
ajfa-1001	37	2	our	our	PRON
ajfa-1001	37	3	study	study	NOUN
ajfa-1001	37	4	,	,	PUNCT
ajfa-1001	37	5	we	we	PRON
ajfa-1001	37	6	took	take	VERB
ajfa-1001	37	7	a	a	DET
ajfa-1001	37	8	different	different	ADJ
ajfa-1001	37	9	approach	approach	NOUN
ajfa-1001	37	10	,	,	PUNCT
ajfa-1001	37	11	by	by	ADP
ajfa-1001	37	12	analysing	analyse	VERB
ajfa-1001	37	13	the	the	DET
ajfa-1001	37	14	effects	effect	NOUN
ajfa-1001	37	15	of	of	ADP
ajfa-1001	37	16	reporting	report	VERB
ajfa-1001	37	17	all	all	DET
ajfa-1001	37	18	financial	financial	ADJ
ajfa-1001	37	19	instruments	instrument	NOUN
ajfa-1001	37	20	at	at	ADP
ajfa-1001	37	21	fair	fair	ADJ
ajfa-1001	37	22	value	value	NOUN
ajfa-1001	37	23	.	.	PUNCT
ajfa-1001	38	1	we	we	PRON
ajfa-1001	38	2	incorporated	incorporate	VERB
ajfa-1001	38	3	all	all	DET
ajfa-1001	38	4	disclosed	disclose	VERB
ajfa-1001	38	5	fair	fair	ADJ
ajfa-1001	38	6	value	value	NOUN
ajfa-1001	38	7	changes	change	NOUN
ajfa-1001	38	8	on	on	ADP
ajfa-1001	38	9	the	the	DET
ajfa-1001	38	10	financial	financial	ADJ
ajfa-1001	38	11	statements	statement	NOUN
ajfa-1001	38	12	for	for	ADP
ajfa-1001	38	13	selected	select	VERB
ajfa-1001	38	14	major	major	ADJ
ajfa-1001	38	15	commercial	commercial	ADJ
ajfa-1001	38	16	banks	bank	NOUN
ajfa-1001	38	17	.	.	PUNCT
ajfa-1001	39	1	we	we	PRON
ajfa-1001	39	2	were	be	AUX
ajfa-1001	39	3	interested	interested	ADJ
ajfa-1001	39	4	in	in	ADP
ajfa-1001	39	5	examining	examine	VERB
ajfa-1001	39	6	how	how	SCONJ
ajfa-1001	39	7	important	important	ADJ
ajfa-1001	39	8	elements	element	NOUN
ajfa-1001	39	9	of	of	ADP
ajfa-1001	39	10	the	the	DET
ajfa-1001	39	11	financial	financial	ADJ
ajfa-1001	39	12	statements	statement	NOUN
ajfa-1001	39	13	,	,	PUNCT
ajfa-1001	39	14	such	such	ADJ
ajfa-1001	39	15	as	as	ADP
ajfa-1001	39	16	comprehensive	comprehensive	ADJ
ajfa-1001	39	17	income	income	NOUN
ajfa-1001	39	18	and	and	CCONJ
ajfa-1001	39	19	shareholders	shareholder	NOUN
ajfa-1001	39	20	’	'	PUNCT
ajfa-1001	39	21	equity	equity	NOUN
ajfa-1001	39	22	,	,	PUNCT
ajfa-1001	39	23	are	be	AUX
ajfa-1001	39	24	affected	affect	VERB
ajfa-1001	39	25	when	when	SCONJ
ajfa-1001	39	26	all	all	DET
ajfa-1001	39	27	the	the	DET
ajfa-1001	39	28	financial	financial	ADJ
ajfa-1001	39	29	instruments	instrument	NOUN
ajfa-1001	39	30	are	be	AUX
ajfa-1001	39	31	reported	report	VERB
ajfa-1001	39	32	at	at	ADP
ajfa-1001	39	33	fair	fair	ADJ
ajfa-1001	39	34	value	value	NOUN
ajfa-1001	39	35	.	.	PUNCT
ajfa-1001	40	1	further	far	ADV
ajfa-1001	40	2	,	,	PUNCT
ajfa-1001	40	3	we	we	PRON
ajfa-1001	40	4	also	also	ADV
ajfa-1001	40	5	investigated	investigate	VERB
ajfa-1001	40	6	the	the	DET
ajfa-1001	40	7	change	change	NOUN
ajfa-1001	40	8	in	in	ADP
ajfa-1001	40	9	the	the	DET
ajfa-1001	40	10	regulatory	regulatory	ADJ
ajfa-1001	40	11	capital	capital	NOUN
ajfa-1001	40	12	ratio	ratio	NOUN
ajfa-1001	40	13	when	when	SCONJ
ajfa-1001	40	14	all	all	DET
ajfa-1001	40	15	fair	fair	ADJ
ajfa-1001	40	16	value	value	NOUN
ajfa-1001	40	17	disclosures	disclosure	NOUN
ajfa-1001	40	18	are	be	AUX
ajfa-1001	40	19	taken	take	VERB
ajfa-1001	40	20	to	to	ADP
ajfa-1001	40	21	the	the	DET
ajfa-1001	40	22	regulatory	regulatory	ADJ
ajfa-1001	40	23	capital	capital	NOUN
ajfa-1001	40	24	.	.	PUNCT
ajfa-1001	41	1	the	the	DET
ajfa-1001	41	2	samples	sample	NOUN
ajfa-1001	41	3	selected	select	VERB
ajfa-1001	41	4	were	be	AUX
ajfa-1001	41	5	the	the	DET
ajfa-1001	41	6	four	four	NUM
ajfa-1001	41	7	major	major	ADJ
ajfa-1001	41	8	australian	australian	ADJ
ajfa-1001	41	9	banks	bank	NOUN
ajfa-1001	41	10	and	and	CCONJ
ajfa-1001	41	11	the	the	DET
ajfa-1001	41	12	four	four	NUM
ajfa-1001	41	13	largest	large	ADJ
ajfa-1001	41	14	american	american	ADJ
ajfa-1001	41	15	banks	bank	NOUN
ajfa-1001	41	16	,	,	PUNCT
ajfa-1001	41	17	according	accord	VERB
ajfa-1001	41	18	to	to	ADP
ajfa-1001	41	19	their	their	PRON
ajfa-1001	41	20	assets	asset	NOUN
ajfa-1001	41	21	at	at	ADP
ajfa-1001	41	22	their	their	PRON
ajfa-1001	41	23	balance	balance	NOUN
ajfa-1001	41	24	dates	date	VERB
ajfa-1001	41	25	in	in	ADP
ajfa-1001	41	26	2010	2010	NUM
ajfa-1001	41	27	.	.	PUNCT
ajfa-1001	42	1	our	our	PRON
ajfa-1001	42	2	aim	aim	NOUN
ajfa-1001	42	3	was	be	AUX
ajfa-1001	42	4	to	to	PART
ajfa-1001	42	5	contrast	contrast	VERB
ajfa-1001	42	6	two	two	NUM
ajfa-1001	42	7	groups	group	NOUN
ajfa-1001	42	8	of	of	ADP
ajfa-1001	42	9	major	major	ADJ
ajfa-1001	42	10	banks	bank	NOUN
ajfa-1001	42	11	operating	operate	VERB
ajfa-1001	42	12	in	in	ADP
ajfa-1001	42	13	two	two	NUM
ajfa-1001	42	14	countries	country	NOUN
ajfa-1001	42	15	,	,	PUNCT
ajfa-1001	42	16	each	each	PRON
ajfa-1001	42	17	of	of	ADP
ajfa-1001	42	18	which	which	PRON
ajfa-1001	42	19	had	have	VERB
ajfa-1001	42	20	a	a	DET
ajfa-1001	42	21	very	very	ADV
ajfa-1001	42	22	different	different	ADJ
ajfa-1001	42	23	experience	experience	NOUN
ajfa-1001	42	24	during	during	ADP
ajfa-1001	42	25	the	the	DET
ajfa-1001	42	26	gfc	gfc	NOUN
ajfa-1001	42	27	.	.	PUNCT
ajfa-1001	43	1	the	the	DET
ajfa-1001	43	2	effects	effect	NOUN
ajfa-1001	43	3	of	of	ADP
ajfa-1001	43	4	fair	fair	ADJ
ajfa-1001	43	5	value	value	NOUN
ajfa-1001	43	6	measurement	measurement	NOUN
ajfa-1001	43	7	of	of	ADP
ajfa-1001	43	8	all	all	DET
ajfa-1001	43	9	financial	financial	ADJ
ajfa-1001	43	10	instruments	instrument	NOUN
ajfa-1001	43	11	on	on	ADP
ajfa-1001	43	12	current	current	ADJ
ajfa-1001	43	13	accounting	accounting	NOUN
ajfa-1001	43	14	and	and	CCONJ
ajfa-1001	43	15	prudential	prudential	ADJ
ajfa-1001	43	16	measures	measure	NOUN
ajfa-1001	43	17	could	could	AUX
ajfa-1001	43	18	therefore	therefore	ADV
ajfa-1001	43	19	be	be	AUX
ajfa-1001	43	20	obtained	obtain	VERB
ajfa-1001	43	21	from	from	ADP
ajfa-1001	43	22	two	two	NUM
ajfa-1001	43	23	extreme	extreme	ADJ
ajfa-1001	43	24	experiences	experience	NOUN
ajfa-1001	43	25	.	.	PUNCT
ajfa-1001	44	1	the	the	DET
ajfa-1001	44	2	remainder	remainder	NOUN
ajfa-1001	44	3	of	of	ADP
ajfa-1001	44	4	this	this	DET
ajfa-1001	44	5	paper	paper	NOUN
ajfa-1001	44	6	is	be	AUX
ajfa-1001	44	7	set	set	VERB
ajfa-1001	44	8	out	out	ADP
ajfa-1001	44	9	as	as	SCONJ
ajfa-1001	44	10	follows	follow	VERB
ajfa-1001	44	11	.	.	PUNCT
ajfa-1001	45	1	section	section	NOUN
ajfa-1001	45	2	2	2	NUM
ajfa-1001	45	3	provides	provide	VERB
ajfa-1001	45	4	an	an	DET
ajfa-1001	45	5	overview	overview	NOUN
ajfa-1001	45	6	of	of	ADP
ajfa-1001	45	7	the	the	DET
ajfa-1001	45	8	banking	banking	NOUN
ajfa-1001	45	9	industry	industry	NOUN
ajfa-1001	45	10	during	during	ADP
ajfa-1001	45	11	the	the	DET
ajfa-1001	45	12	gfc	gfc	NOUN
ajfa-1001	45	13	and	and	CCONJ
ajfa-1001	45	14	the	the	DET
ajfa-1001	45	15	effects	effect	NOUN
ajfa-1001	45	16	of	of	ADP
ajfa-1001	45	17	fair	fair	ADJ
ajfa-1001	45	18	value	value	NOUN
ajfa-1001	45	19	accounting	accounting	NOUN
ajfa-1001	45	20	.	.	PUNCT
ajfa-1001	46	1	section	section	NOUN
ajfa-1001	46	2	3	3	NUM
ajfa-1001	46	3	discusses	discuss	VERB
ajfa-1001	46	4	the	the	DET
ajfa-1001	46	5	basis	basis	NOUN
ajfa-1001	46	6	for	for	ADP
ajfa-1001	46	7	the	the	DET
ajfa-1001	46	8	research	research	NOUN
ajfa-1001	46	9	questions	question	NOUN
ajfa-1001	46	10	.	.	PUNCT
ajfa-1001	47	1	section	section	NOUN
ajfa-1001	47	2	4	4	NUM
ajfa-1001	47	3	introduces	introduce	VERB
ajfa-1001	47	4	the	the	DET
ajfa-1001	47	5	samples	sample	NOUN
ajfa-1001	47	6	and	and	CCONJ
ajfa-1001	47	7	basis	basis	NOUN
ajfa-1001	47	8	for	for	ADP
ajfa-1001	47	9	analysis	analysis	NOUN
ajfa-1001	47	10	.	.	PUNCT
ajfa-1001	48	1	section	section	NOUN
ajfa-1001	48	2	5	5	NUM
ajfa-1001	48	3	analyses	analyse	VERB
ajfa-1001	48	4	the	the	DET
ajfa-1001	48	5	results	result	NOUN
ajfa-1001	48	6	.	.	PUNCT
ajfa-1001	49	1	section	section	NOUN
ajfa-1001	49	2	6	6	NUM
ajfa-1001	49	3	presents	present	VERB
ajfa-1001	49	4	a	a	DET
ajfa-1001	49	5	summary	summary	NOUN
ajfa-1001	49	6	and	and	CCONJ
ajfa-1001	49	7	conclusion	conclusion	NOUN
ajfa-1001	49	8	.	.	PUNCT
ajfa-1001	50	1	2	2	X
ajfa-1001	50	2	.	.	X
ajfa-1001	50	3	banking	banking	NOUN
ajfa-1001	50	4	industry	industry	NOUN
ajfa-1001	50	5	during	during	ADP
ajfa-1001	50	6	the	the	DET
ajfa-1001	50	7	global	global	ADJ
ajfa-1001	50	8	financial	financial	ADJ
ajfa-1001	50	9	crisis	crisis	NOUN
ajfa-1001	50	10	following	follow	VERB
ajfa-1001	50	11	the	the	DET
ajfa-1001	50	12	technology	technology	NOUN
ajfa-1001	50	13	stock	stock	NOUN
ajfa-1001	50	14	market	market	NOUN
ajfa-1001	50	15	crash	crash	NOUN
ajfa-1001	50	16	and	and	CCONJ
ajfa-1001	50	17	the	the	DET
ajfa-1001	50	18	recession	recession	NOUN
ajfa-1001	50	19	of	of	ADP
ajfa-1001	50	20	2000–02	2000–02	NUM
ajfa-1001	50	21	,	,	PUNCT
ajfa-1001	50	22	many	many	ADJ
ajfa-1001	50	23	commercial	commercial	ADJ
ajfa-1001	50	24	banks	bank	NOUN
ajfa-1001	50	25	in	in	ADP
ajfa-1001	50	26	the	the	DET
ajfa-1001	50	27	united	united	PROPN
ajfa-1001	50	28	states	states	PROPN
ajfa-1001	50	29	changed	change	VERB
ajfa-1001	50	30	their	their	PRON
ajfa-1001	50	31	marketing	marketing	NOUN
ajfa-1001	50	32	strategy	strategy	NOUN
ajfa-1001	50	33	and	and	CCONJ
ajfa-1001	50	34	focused	focus	VERB
ajfa-1001	50	35	on	on	ADP
ajfa-1001	50	36	the	the	DET
ajfa-1001	50	37	retail	retail	ADJ
ajfa-1001	50	38	banking	banking	NOUN
ajfa-1001	50	39	sector	sector	NOUN
ajfa-1001	50	40	,	,	PUNCT
ajfa-1001	50	41	which	which	PRON
ajfa-1001	50	42	includes	include	VERB
ajfa-1001	50	43	the	the	DET
ajfa-1001	50	44	subprime	subprime	ADJ
ajfa-1001	50	45	1	1	NUM
ajfa-1001	50	46	mortgage	mortgage	NOUN
ajfa-1001	50	47	sector	sector	NOUN
ajfa-1001	50	48	.	.	PUNCT
ajfa-1001	51	1	encouraged	encourage	VERB
ajfa-1001	51	2	by	by	ADP
ajfa-1001	51	3	government	government	NOUN
ajfa-1001	51	4	policies	policy	NOUN
ajfa-1001	51	5	(	(	PUNCT
ajfa-1001	51	6	e.g.	e.g.	ADV
ajfa-1001	51	7	community	community	NOUN
ajfa-1001	51	8	reinvestment	reinvestment	NOUN
ajfa-1001	51	9	act	act	PROPN
ajfa-1001	51	10	)	)	PUNCT
ajfa-1001	51	11	,	,	PUNCT
ajfa-1001	51	12	subprime	subprime	ADJ
ajfa-1001	51	13	mortgage	mortgage	NOUN
ajfa-1001	51	14	lending	lending	NOUN
ajfa-1001	51	15	,	,	PUNCT
ajfa-1001	51	16	which	which	PRON
ajfa-1001	51	17	was	be	AUX
ajfa-1001	51	18	almost	almost	ADV
ajfa-1001	51	19	non	non	ADJ
ajfa-1001	51	20	-	-	ADJ
ajfa-1001	51	21	existent	existent	ADJ
ajfa-1001	51	22	in	in	ADP
ajfa-1001	51	23	1993	1993	NUM
ajfa-1001	51	24	,	,	PUNCT
ajfa-1001	52	1	had	have	AUX
ajfa-1001	52	2	,	,	PUNCT
ajfa-1001	52	3	by	by	ADP
ajfa-1001	52	4	2003	2003	NUM
ajfa-1001	52	5	,	,	PUNCT
ajfa-1001	52	6	exceeded	exceed	VERB
ajfa-1001	52	7	20	20	NUM
ajfa-1001	52	8	%	%	NOUN
ajfa-1001	52	9	of	of	ADP
ajfa-1001	52	10	total	total	ADJ
ajfa-1001	52	11	residential	residential	ADJ
ajfa-1001	52	12	mortgage	mortgage	NOUN
ajfa-1001	52	13	lending	lending	NOUN
ajfa-1001	52	14	(	(	PUNCT
ajfa-1001	52	15	ryan	ryan	PROPN
ajfa-1001	52	16	,	,	PUNCT
ajfa-1001	52	17	2008	2008	NUM
ajfa-1001	52	18	)	)	PUNCT
ajfa-1001	52	19	.	.	PUNCT
ajfa-1001	53	1	when	when	SCONJ
ajfa-1001	53	2	house	house	NOUN
ajfa-1001	53	3	prices	price	NOUN
ajfa-1001	53	4	were	be	AUX
ajfa-1001	53	5	accelerating	accelerate	VERB
ajfa-1001	53	6	and	and	CCONJ
ajfa-1001	53	7	debt	debt	NOUN
ajfa-1001	53	8	markets	market	NOUN
ajfa-1001	53	9	were	be	AUX
ajfa-1001	53	10	liquid	liquid	ADJ
ajfa-1001	53	11	,	,	PUNCT
ajfa-1001	53	12	subprime	subprime	ADJ
ajfa-1001	53	13	mortgagors	mortgagor	NOUN
ajfa-1001	53	14	were	be	AUX
ajfa-1001	53	15	able	able	ADJ
ajfa-1001	53	16	to	to	PART
ajfa-1001	53	17	secure	secure	VERB
ajfa-1001	53	18	new	new	ADJ
ajfa-1001	53	19	debts	debt	NOUN
ajfa-1001	53	20	,	,	PUNCT
ajfa-1001	53	21	and	and	CCONJ
ajfa-1001	53	22	defaults	default	NOUN
ajfa-1001	53	23	were	be	AUX
ajfa-1001	53	24	low	low	ADJ
ajfa-1001	53	25	.	.	PUNCT
ajfa-1001	54	1	unfortunately	unfortunately	ADV
ajfa-1001	54	2	,	,	PUNCT
ajfa-1001	54	3	because	because	SCONJ
ajfa-1001	54	4	mortgagors	mortgagor	NOUN
ajfa-1001	54	5	’	'	PUNCT
ajfa-1001	54	6	equity	equity	NOUN
ajfa-1001	54	7	cushion	cushion	NOUN
ajfa-1001	54	8	gradually	gradually	ADV
ajfa-1001	54	9	declined	decline	VERB
ajfa-1001	54	10	after	after	ADP
ajfa-1001	54	11	origination	origination	NOUN
ajfa-1001	54	12	,	,	PUNCT
ajfa-1001	54	13	refinancing	refinance	VERB
ajfa-1001	54	14	became	become	VERB
ajfa-1001	54	15	difficult	difficult	ADJ
ajfa-1001	54	16	and	and	CCONJ
ajfa-1001	54	17	finally	finally	ADV
ajfa-1001	54	18	impossible	impossible	ADJ
ajfa-1001	54	19	(	(	PUNCT
ajfa-1001	54	20	gramlich	gramlich	NOUN
ajfa-1001	54	21	,	,	PUNCT
ajfa-1001	54	22	2007	2007	NUM
ajfa-1001	54	23	;	;	PUNCT
ajfa-1001	54	24	ryan	ryan	PROPN
ajfa-1001	54	25	,	,	PUNCT
ajfa-1001	54	26	2008	2008	NUM
ajfa-1001	54	27	)	)	PUNCT
ajfa-1001	54	28	.	.	PUNCT
ajfa-1001	55	1	credit	credit	NOUN
ajfa-1001	55	2	losses	loss	NOUN
ajfa-1001	55	3	from	from	ADP
ajfa-1001	55	4	subprime	subprime	ADJ
ajfa-1001	55	5	mortgages	mortgage	NOUN
ajfa-1001	55	6	and	and	CCONJ
ajfa-1001	55	7	the	the	DET
ajfa-1001	55	8	collapse	collapse	NOUN
ajfa-1001	55	9	of	of	ADP
ajfa-1001	55	10	the	the	DET
ajfa-1001	55	11	housing	housing	NOUN
ajfa-1001	55	12	market	market	NOUN
ajfa-1001	55	13	resulted	result	VERB
ajfa-1001	55	14	in	in	ADP
ajfa-1001	55	15	the	the	DET
ajfa-1001	55	16	rapid	rapid	ADJ
ajfa-1001	55	17	depreciation	depreciation	NOUN
ajfa-1001	55	18	in	in	ADP
ajfa-1001	55	19	the	the	DET
ajfa-1001	55	20	prices	price	NOUN
ajfa-1001	55	21	of	of	ADP
ajfa-1001	55	22	loans	loan	NOUN
ajfa-1001	55	23	and	and	CCONJ
ajfa-1001	55	24	affected	affect	VERB
ajfa-1001	55	25	other	other	ADJ
ajfa-1001	55	26	investments	investment	NOUN
ajfa-1001	55	27	whose	whose	DET
ajfa-1001	55	28	values	value	NOUN
ajfa-1001	55	29	were	be	AUX
ajfa-1001	55	30	directly	directly	ADV
ajfa-1001	55	31	or	or	CCONJ
ajfa-1001	55	32	indirectly	indirectly	ADV
ajfa-1001	55	33	tied	tie	VERB
ajfa-1001	55	34	to	to	ADP
ajfa-1001	55	35	house	house	NOUN
ajfa-1001	55	36	prices	price	NOUN
ajfa-1001	55	37	.	.	PUNCT
ajfa-1001	56	1	these	these	DET
ajfa-1001	56	2	investments	investment	NOUN
ajfa-1001	56	3	include	include	VERB
ajfa-1001	56	4	residential	residential	ADJ
ajfa-1001	56	5	mortgage	mortgage	NOUN
ajfa-1001	56	6	backed	back	VERB
ajfa-1001	56	7	securities	security	NOUN
ajfa-1001	56	8	(	(	PUNCT
ajfa-1001	56	9	rmbs	rmbs	PROPN
ajfa-1001	56	10	)	)	PUNCT
ajfa-1001	56	11	,	,	PUNCT
ajfa-1001	56	12	collateralized	collateralized	ADJ
ajfa-1001	56	13	debt	debt	NOUN
ajfa-1001	56	14	obligations	obligation	NOUN
ajfa-1001	56	15	(	(	PUNCT
ajfa-1001	56	16	cdos	cdo	NOUN
ajfa-1001	56	17	)	)	PUNCT
ajfa-1001	56	18	and	and	CCONJ
ajfa-1001	56	19	credit	credit	NOUN
ajfa-1001	56	20	derivatives	derivative	NOUN
ajfa-1001	56	21	,	,	PUNCT
ajfa-1001	56	22	among	among	ADP
ajfa-1001	56	23	others	other	NOUN
ajfa-1001	56	24	(	(	PUNCT
ajfa-1001	56	25	ryan	ryan	PROPN
ajfa-1001	56	26	,	,	PUNCT
ajfa-1001	56	27	2008	2008	NUM
ajfa-1001	56	28	)	)	PUNCT
ajfa-1001	56	29	.	.	PUNCT
ajfa-1001	57	1	rmbs	rmb	NOUN
ajfa-1001	57	2	and	and	CCONJ
ajfa-1001	57	3	cdo	cdo	PROPN
ajfa-1001	57	4	are	be	AUX
ajfa-1001	57	5	the	the	DET
ajfa-1001	57	6	two	two	NUM
ajfa-1001	57	7	subsets	subset	NOUN
ajfa-1001	57	8	of	of	ADP
ajfa-1001	57	9	asset	asset	NOUN
ajfa-1001	57	10	securitizations.2	securitizations.2	VERB
ajfa-1001	57	11	these	these	DET
ajfa-1001	57	12	financial	financial	ADJ
ajfa-1001	57	13	instruments	instrument	NOUN
ajfa-1001	57	14	1	1	NUM
ajfa-1001	57	15	less	less	ADJ
ajfa-1001	57	16	than	than	ADP
ajfa-1001	57	17	highly	highly	ADV
ajfa-1001	57	18	creditworthy	creditworthy	ADJ
ajfa-1001	57	19	(	(	PUNCT
ajfa-1001	57	20	ryan	ryan	PROPN
ajfa-1001	57	21	,	,	PUNCT
ajfa-1001	57	22	2008	2008	NUM
ajfa-1001	57	23	)	)	PUNCT
ajfa-1001	57	24	.	.	PUNCT
ajfa-1001	58	1	2	2	NUM
ajfa-1001	58	2	process	process	NOUN
ajfa-1001	58	3	of	of	ADP
ajfa-1001	58	4	pooling	pool	VERB
ajfa-1001	58	5	and	and	CCONJ
ajfa-1001	58	6	selling	sell	VERB
ajfa-1001	58	7	illiquid	illiquid	ADJ
ajfa-1001	58	8	assets	asset	NOUN
ajfa-1001	58	9	(	(	PUNCT
ajfa-1001	58	10	jobst	jobst	PROPN
ajfa-1001	58	11	,	,	PUNCT
ajfa-1001	58	12	2006	2006	NUM
ajfa-1001	58	13	)	)	PUNCT
ajfa-1001	58	14	.	.	PUNCT
ajfa-1001	59	1	asian	asian	ADJ
ajfa-1001	59	2	journal	journal	PROPN
ajfa-1001	59	3	of	of	ADP
ajfa-1001	59	4	finance	finance	PROPN
ajfa-1001	59	5	&	&	CCONJ
ajfa-1001	59	6	accounting	accounting	PROPN
ajfa-1001	59	7	issn	issn	PROPN
ajfa-1001	59	8	1946	1946	NUM
ajfa-1001	59	9	-	-	PUNCT
ajfa-1001	59	10	052x	052x	NOUN
ajfa-1001	59	11	2011	2011	NUM
ajfa-1001	59	12	,	,	PUNCT
ajfa-1001	59	13	vol	vol	NOUN
ajfa-1001	59	14	.	.	PROPN
ajfa-1001	60	1	3	3	NUM
ajfa-1001	60	2	,	,	PUNCT
ajfa-1001	60	3	no	no	INTJ
ajfa-1001	60	4	.	.	NOUN
ajfa-1001	60	5	1	1	NUM
ajfa-1001	60	6	:	:	PUNCT
ajfa-1001	60	7	e1	e1	VERB
ajfa-1001	60	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	60	9	4	4	NUM
ajfa-1001	60	10	have	have	AUX
ajfa-1001	60	11	been	be	AUX
ajfa-1001	60	12	a	a	DET
ajfa-1001	60	13	major	major	ADJ
ajfa-1001	60	14	source	source	NOUN
ajfa-1001	60	15	of	of	ADP
ajfa-1001	60	16	financing	financing	NOUN
ajfa-1001	60	17	by	by	ADP
ajfa-1001	60	18	financial	financial	ADJ
ajfa-1001	60	19	institutions	institution	NOUN
ajfa-1001	60	20	since	since	SCONJ
ajfa-1001	60	21	the	the	DET
ajfa-1001	60	22	1990s	1990s	NUM
ajfa-1001	60	23	.	.	PUNCT
ajfa-1001	61	1	in	in	ADP
ajfa-1001	61	2	2007	2007	NUM
ajfa-1001	61	3	,	,	PUNCT
ajfa-1001	61	4	the	the	DET
ajfa-1001	61	5	securitization	securitization	NOUN
ajfa-1001	61	6	market	market	NOUN
ajfa-1001	61	7	was	be	AUX
ajfa-1001	61	8	valued	value	VERB
ajfa-1001	61	9	at	at	ADP
ajfa-1001	61	10	us$9.3	us$9.3	PROPN
ajfa-1001	61	11	trillion	trillion	NUM
ajfa-1001	61	12	,	,	PUNCT
ajfa-1001	61	13	twice	twice	DET
ajfa-1001	61	14	the	the	DET
ajfa-1001	61	15	size	size	NOUN
ajfa-1001	61	16	of	of	ADP
ajfa-1001	61	17	the	the	DET
ajfa-1001	61	18	us	us	PROPN
ajfa-1001	61	19	treasury	treasury	PROPN
ajfa-1001	61	20	bonds	bond	NOUN
ajfa-1001	61	21	(	(	PUNCT
ajfa-1001	61	22	barth	barth	NOUN
ajfa-1001	61	23	and	and	CCONJ
ajfa-1001	61	24	landsman	landsman	NOUN
ajfa-1001	61	25	,	,	PUNCT
ajfa-1001	61	26	2010	2010	NUM
ajfa-1001	61	27	)	)	PUNCT
ajfa-1001	61	28	.	.	PUNCT
ajfa-1001	62	1	it	it	PRON
ajfa-1001	62	2	is	be	AUX
ajfa-1001	62	3	believed	believe	VERB
ajfa-1001	62	4	that	that	SCONJ
ajfa-1001	62	5	the	the	DET
ajfa-1001	62	6	growth	growth	NOUN
ajfa-1001	62	7	of	of	ADP
ajfa-1001	62	8	the	the	DET
ajfa-1001	62	9	securitization	securitization	NOUN
ajfa-1001	62	10	market	market	NOUN
ajfa-1001	62	11	significantly	significantly	ADV
ajfa-1001	62	12	contributed	contribute	VERB
ajfa-1001	62	13	to	to	ADP
ajfa-1001	62	14	the	the	DET
ajfa-1001	62	15	growth	growth	NOUN
ajfa-1001	62	16	of	of	ADP
ajfa-1001	62	17	the	the	DET
ajfa-1001	62	18	credit	credit	NOUN
ajfa-1001	62	19	market	market	NOUN
ajfa-1001	62	20	,	,	PUNCT
ajfa-1001	62	21	which	which	PRON
ajfa-1001	62	22	facilitated	facilitate	VERB
ajfa-1001	62	23	the	the	DET
ajfa-1001	62	24	housing	housing	NOUN
ajfa-1001	62	25	boom	boom	NOUN
ajfa-1001	62	26	.	.	PUNCT
ajfa-1001	63	1	because	because	SCONJ
ajfa-1001	63	2	loans	loan	NOUN
ajfa-1001	63	3	were	be	AUX
ajfa-1001	63	4	securitized	securitize	VERB
ajfa-1001	63	5	,	,	PUNCT
ajfa-1001	63	6	banks	bank	NOUN
ajfa-1001	63	7	had	have	VERB
ajfa-1001	63	8	a	a	DET
ajfa-1001	63	9	tendency	tendency	NOUN
ajfa-1001	63	10	to	to	PART
ajfa-1001	63	11	establish	establish	VERB
ajfa-1001	63	12	riskier	risky	ADJ
ajfa-1001	63	13	loans	loan	NOUN
ajfa-1001	63	14	.	.	PUNCT
ajfa-1001	64	1	when	when	SCONJ
ajfa-1001	64	2	assessing	assess	VERB
ajfa-1001	64	3	bank	bank	NOUN
ajfa-1001	64	4	credit	credit	NOUN
ajfa-1001	64	5	risk	risk	NOUN
ajfa-1001	64	6	,	,	PUNCT
ajfa-1001	64	7	credit	credit	NOUN
ajfa-1001	64	8	rating	rating	NOUN
ajfa-1001	64	9	agencies	agency	NOUN
ajfa-1001	64	10	generally	generally	ADV
ajfa-1001	64	11	did	do	AUX
ajfa-1001	64	12	not	not	PART
ajfa-1001	64	13	take	take	VERB
ajfa-1001	64	14	into	into	ADP
ajfa-1001	64	15	account	account	NOUN
ajfa-1001	64	16	asset	asset	NOUN
ajfa-1001	64	17	securitizations	securitization	NOUN
ajfa-1001	64	18	(	(	PUNCT
ajfa-1001	64	19	barth	barth	NOUN
ajfa-1001	64	20	et	et	PROPN
ajfa-1001	64	21	al	al	PROPN
ajfa-1001	64	22	.	.	PROPN
ajfa-1001	64	23	,	,	PUNCT
ajfa-1001	64	24	2010	2010	NUM
ajfa-1001	64	25	)	)	PUNCT
ajfa-1001	64	26	.	.	PUNCT
ajfa-1001	65	1	further	far	ADV
ajfa-1001	65	2	,	,	PUNCT
ajfa-1001	65	3	when	when	SCONJ
ajfa-1001	65	4	assets	asset	NOUN
ajfa-1001	65	5	were	be	AUX
ajfa-1001	65	6	pooled	pool	VERB
ajfa-1001	65	7	,	,	PUNCT
ajfa-1001	65	8	the	the	DET
ajfa-1001	65	9	securities	security	NOUN
ajfa-1001	65	10	were	be	AUX
ajfa-1001	65	11	rated	rate	VERB
ajfa-1001	65	12	less	less	ADV
ajfa-1001	65	13	risky	risky	ADJ
ajfa-1001	65	14	than	than	ADP
ajfa-1001	65	15	the	the	DET
ajfa-1001	65	16	individual	individual	ADJ
ajfa-1001	65	17	underlying	underlie	VERB
ajfa-1001	65	18	assets	asset	NOUN
ajfa-1001	65	19	(	(	PUNCT
ajfa-1001	65	20	amel	amel	PROPN
ajfa-1001	65	21	-	-	PUNCT
ajfa-1001	65	22	zadeh	zadeh	PROPN
ajfa-1001	65	23	and	and	CCONJ
ajfa-1001	65	24	meeks	meeks	PROPN
ajfa-1001	65	25	,	,	PUNCT
ajfa-1001	65	26	2010	2010	NUM
ajfa-1001	65	27	)	)	PUNCT
ajfa-1001	65	28	.	.	PUNCT
ajfa-1001	66	1	due	due	ADP
ajfa-1001	66	2	to	to	ADP
ajfa-1001	66	3	the	the	DET
ajfa-1001	66	4	lack	lack	NOUN
ajfa-1001	66	5	of	of	ADP
ajfa-1001	66	6	transparency	transparency	NOUN
ajfa-1001	66	7	in	in	ADP
ajfa-1001	66	8	financial	financial	ADJ
ajfa-1001	66	9	reporting	reporting	NOUN
ajfa-1001	66	10	in	in	ADP
ajfa-1001	66	11	this	this	DET
ajfa-1001	66	12	area	area	NOUN
ajfa-1001	66	13	and	and	CCONJ
ajfa-1001	66	14	the	the	DET
ajfa-1001	66	15	complexities	complexity	NOUN
ajfa-1001	66	16	involved	involve	VERB
ajfa-1001	66	17	in	in	ADP
ajfa-1001	66	18	understanding	understanding	NOUN
ajfa-1001	66	19	and	and	CCONJ
ajfa-1001	66	20	evaluating	evaluate	VERB
ajfa-1001	66	21	these	these	DET
ajfa-1001	66	22	complex	complex	ADJ
ajfa-1001	66	23	instruments	instrument	NOUN
ajfa-1001	66	24	,	,	PUNCT
ajfa-1001	66	25	investors	investor	NOUN
ajfa-1001	66	26	underestimated	underestimate	VERB
ajfa-1001	66	27	the	the	DET
ajfa-1001	66	28	risks	risk	NOUN
ajfa-1001	66	29	they	they	PRON
ajfa-1001	66	30	were	be	AUX
ajfa-1001	66	31	taking	take	VERB
ajfa-1001	66	32	(	(	PUNCT
ajfa-1001	66	33	barth	barth	NOUN
ajfa-1001	66	34	and	and	CCONJ
ajfa-1001	66	35	landsman	landsman	NOUN
ajfa-1001	66	36	,	,	PUNCT
ajfa-1001	66	37	2010	2010	NUM
ajfa-1001	66	38	)	)	PUNCT
ajfa-1001	66	39	.	.	PUNCT
ajfa-1001	67	1	derivatives	derivative	NOUN
ajfa-1001	67	2	were	be	AUX
ajfa-1001	67	3	also	also	ADV
ajfa-1001	67	4	at	at	ADP
ajfa-1001	67	5	the	the	DET
ajfa-1001	67	6	core	core	NOUN
ajfa-1001	67	7	of	of	ADP
ajfa-1001	67	8	the	the	DET
ajfa-1001	67	9	gfc	gfc	NOUN
ajfa-1001	67	10	because	because	SCONJ
ajfa-1001	67	11	they	they	PRON
ajfa-1001	67	12	magnified	magnify	VERB
ajfa-1001	67	13	the	the	DET
ajfa-1001	67	14	risk	risk	NOUN
ajfa-1001	67	15	to	to	PART
ajfa-1001	67	16	which	which	PRON
ajfa-1001	67	17	both	both	DET
ajfa-1001	67	18	banks	bank	NOUN
ajfa-1001	67	19	and	and	CCONJ
ajfa-1001	67	20	investors	investor	NOUN
ajfa-1001	67	21	were	be	AUX
ajfa-1001	67	22	exposed	expose	VERB
ajfa-1001	67	23	(	(	PUNCT
ajfa-1001	67	24	barth	barth	NOUN
ajfa-1001	67	25	and	and	CCONJ
ajfa-1001	67	26	landsman	landsman	NOUN
ajfa-1001	67	27	,	,	PUNCT
ajfa-1001	67	28	2010	2010	NUM
ajfa-1001	67	29	)	)	PUNCT
ajfa-1001	67	30	.	.	PUNCT
ajfa-1001	68	1	according	accord	VERB
ajfa-1001	68	2	to	to	ADP
ajfa-1001	68	3	allen	allen	NOUN
ajfa-1001	68	4	and	and	CCONJ
ajfa-1001	68	5	carletti	carletti	PROPN
ajfa-1001	68	6	(	(	PUNCT
ajfa-1001	68	7	2005	2005	NUM
ajfa-1001	68	8	)	)	PUNCT
ajfa-1001	68	9	,	,	PUNCT
ajfa-1001	68	10	credit	credit	NOUN
ajfa-1001	68	11	risk	risk	NOUN
ajfa-1001	68	12	transfer	transfer	NOUN
ajfa-1001	68	13	(	(	PUNCT
ajfa-1001	68	14	credit	credit	NOUN
ajfa-1001	68	15	derivatives	derivative	NOUN
ajfa-1001	68	16	and	and	CCONJ
ajfa-1001	68	17	cdo	cdo	NOUN
ajfa-1001	68	18	)	)	PUNCT
ajfa-1001	68	19	could	could	AUX
ajfa-1001	68	20	create	create	VERB
ajfa-1001	68	21	problems	problem	NOUN
ajfa-1001	68	22	with	with	ADP
ajfa-1001	68	23	liquidity	liquidity	NOUN
ajfa-1001	68	24	and	and	CCONJ
ajfa-1001	68	25	increase	increase	VERB
ajfa-1001	68	26	the	the	DET
ajfa-1001	68	27	risk	risk	NOUN
ajfa-1001	68	28	of	of	ADP
ajfa-1001	68	29	contagion	contagion	NOUN
ajfa-1001	68	30	and	and	CCONJ
ajfa-1001	68	31	crises	crisis	NOUN
ajfa-1001	68	32	in	in	ADP
ajfa-1001	68	33	the	the	DET
ajfa-1001	68	34	banking	banking	NOUN
ajfa-1001	68	35	and	and	CCONJ
ajfa-1001	68	36	the	the	DET
ajfa-1001	68	37	insurance	insurance	NOUN
ajfa-1001	68	38	sectors	sector	NOUN
ajfa-1001	68	39	.	.	PUNCT
ajfa-1001	69	1	this	this	PRON
ajfa-1001	69	2	is	be	AUX
ajfa-1001	69	3	essentially	essentially	ADV
ajfa-1001	69	4	what	what	PRON
ajfa-1001	69	5	happened	happen	VERB
ajfa-1001	69	6	to	to	ADP
ajfa-1001	69	7	aig	aig	PROPN
ajfa-1001	69	8	and	and	CCONJ
ajfa-1001	69	9	lehman	lehman	PROPN
ajfa-1001	69	10	brothers.3	brothers.3	PROPN
ajfa-1001	69	11	by	by	ADP
ajfa-1001	69	12	the	the	DET
ajfa-1001	69	13	end	end	NOUN
ajfa-1001	69	14	of	of	ADP
ajfa-1001	69	15	2009	2009	NUM
ajfa-1001	69	16	,	,	PUNCT
ajfa-1001	69	17	over	over	ADP
ajfa-1001	69	18	one	one	NUM
ajfa-1001	69	19	hundred	hundred	NUM
ajfa-1001	69	20	banks	bank	NOUN
ajfa-1001	69	21	in	in	ADP
ajfa-1001	69	22	the	the	DET
ajfa-1001	69	23	united	united	PROPN
ajfa-1001	69	24	states	states	PROPN
ajfa-1001	69	25	had	have	AUX
ajfa-1001	69	26	failed	fail	VERB
ajfa-1001	69	27	(	(	PUNCT
ajfa-1001	69	28	frb	frb	NOUN
ajfa-1001	69	29	,	,	PUNCT
ajfa-1001	69	30	2010b	2010b	NUM
ajfa-1001	69	31	)	)	PUNCT
ajfa-1001	69	32	.	.	PUNCT
ajfa-1001	70	1	many	many	ADJ
ajfa-1001	70	2	of	of	ADP
ajfa-1001	70	3	them	they	PRON
ajfa-1001	70	4	were	be	AUX
ajfa-1001	70	5	acquired	acquire	VERB
ajfa-1001	70	6	,	,	PUNCT
ajfa-1001	70	7	for	for	ADP
ajfa-1001	70	8	instance	instance	NOUN
ajfa-1001	70	9	,	,	PUNCT
ajfa-1001	70	10	jp	jp	PROPN
ajfa-1001	70	11	morgan	morgan	PROPN
ajfa-1001	70	12	chase	chase	PROPN
ajfa-1001	70	13	’s	’s	PART
ajfa-1001	70	14	acquisition	acquisition	NOUN
ajfa-1001	70	15	of	of	ADP
ajfa-1001	70	16	bear	bear	PROPN
ajfa-1001	70	17	stearns	stearn	NOUN
ajfa-1001	70	18	and	and	CCONJ
ajfa-1001	70	19	the	the	DET
ajfa-1001	70	20	bank	bank	PROPN
ajfa-1001	70	21	of	of	ADP
ajfa-1001	70	22	america	america	PROPN
ajfa-1001	70	23	’s	’s	PART
ajfa-1001	70	24	purchase	purchase	NOUN
ajfa-1001	70	25	of	of	ADP
ajfa-1001	70	26	merrill	merrill	PROPN
ajfa-1001	70	27	lynch	lynch	PROPN
ajfa-1001	70	28	.	.	PUNCT
ajfa-1001	71	1	the	the	DET
ajfa-1001	71	2	number	number	NOUN
ajfa-1001	71	3	of	of	ADP
ajfa-1001	71	4	banks	bank	NOUN
ajfa-1001	71	5	facing	face	VERB
ajfa-1001	71	6	difficulties	difficulty	NOUN
ajfa-1001	71	7	identified	identify	VERB
ajfa-1001	71	8	by	by	ADP
ajfa-1001	71	9	the	the	DET
ajfa-1001	71	10	federal	federal	ADJ
ajfa-1001	71	11	deposit	deposit	NOUN
ajfa-1001	71	12	insurance	insurance	NOUN
ajfa-1001	71	13	corporation	corporation	NOUN
ajfa-1001	71	14	increased	increase	VERB
ajfa-1001	71	15	from	from	ADP
ajfa-1001	71	16	250	250	NUM
ajfa-1001	71	17	to	to	ADP
ajfa-1001	71	18	700	700	NUM
ajfa-1001	71	19	.	.	PUNCT
ajfa-1001	72	1	the	the	DET
ajfa-1001	72	2	total	total	ADJ
ajfa-1001	72	3	value	value	NOUN
ajfa-1001	72	4	of	of	ADP
ajfa-1001	72	5	the	the	DET
ajfa-1001	72	6	troubled	troubled	ADJ
ajfa-1001	72	7	assets	asset	NOUN
ajfa-1001	72	8	relief	relief	NOUN
ajfa-1001	72	9	program	program	NOUN
ajfa-1001	72	10	(	(	PUNCT
ajfa-1001	72	11	tarp	tarp	NOUN
ajfa-1001	72	12	)	)	PUNCT
ajfa-1001	72	13	amounted	amount	VERB
ajfa-1001	72	14	to	to	ADP
ajfa-1001	72	15	us$700	us$700	NUM
ajfa-1001	72	16	billion	billion	NUM
ajfa-1001	72	17	,	,	PUNCT
ajfa-1001	72	18	of	of	ADP
ajfa-1001	72	19	which	which	PRON
ajfa-1001	72	20	us$400	us$400	NOUN
ajfa-1001	72	21	billion	billion	NUM
ajfa-1001	72	22	was	be	AUX
ajfa-1001	72	23	actually	actually	ADV
ajfa-1001	72	24	taken	take	VERB
ajfa-1001	72	25	up	up	ADP
ajfa-1001	72	26	.	.	PUNCT
ajfa-1001	73	1	nevertheless	nevertheless	ADV
ajfa-1001	73	2	,	,	PUNCT
ajfa-1001	73	3	the	the	DET
ajfa-1001	73	4	amount	amount	NOUN
ajfa-1001	73	5	,	,	PUNCT
ajfa-1001	73	6	after	after	ADP
ajfa-1001	73	7	inflation	inflation	NOUN
ajfa-1001	73	8	adjustment	adjustment	NOUN
ajfa-1001	73	9	,	,	PUNCT
ajfa-1001	73	10	vastly	vastly	ADV
ajfa-1001	73	11	exceeded	exceed	VERB
ajfa-1001	73	12	us	we	PRON
ajfa-1001	73	13	spending	spending	NOUN
ajfa-1001	73	14	in	in	ADP
ajfa-1001	73	15	the	the	DET
ajfa-1001	73	16	second	second	ADJ
ajfa-1001	73	17	world	world	NOUN
ajfa-1001	73	18	war	war	NOUN
ajfa-1001	73	19	(	(	PUNCT
ajfa-1001	73	20	frb	frb	PROPN
ajfa-1001	73	21	,	,	PUNCT
ajfa-1001	73	22	2010b	2010b	NUM
ajfa-1001	73	23	;	;	PUNCT
ajfa-1001	73	24	lewis	lewis	PROPN
ajfa-1001	73	25	,	,	PUNCT
ajfa-1001	73	26	2009	2009	NUM
ajfa-1001	73	27	)	)	PUNCT
ajfa-1001	73	28	.	.	PUNCT
ajfa-1001	74	1	by	by	ADP
ajfa-1001	74	2	contrast	contrast	NOUN
ajfa-1001	74	3	with	with	ADP
ajfa-1001	74	4	the	the	DET
ajfa-1001	74	5	united	united	PROPN
ajfa-1001	74	6	states	states	PROPN
ajfa-1001	74	7	and	and	CCONJ
ajfa-1001	74	8	many	many	ADJ
ajfa-1001	74	9	other	other	ADJ
ajfa-1001	74	10	major	major	ADJ
ajfa-1001	74	11	economies	economy	NOUN
ajfa-1001	74	12	,	,	PUNCT
ajfa-1001	74	13	the	the	DET
ajfa-1001	74	14	australian	australian	ADJ
ajfa-1001	74	15	banking	banking	NOUN
ajfa-1001	74	16	system	system	NOUN
ajfa-1001	74	17	proved	prove	VERB
ajfa-1001	74	18	to	to	PART
ajfa-1001	74	19	be	be	AUX
ajfa-1001	74	20	resilient	resilient	ADJ
ajfa-1001	74	21	during	during	ADP
ajfa-1001	74	22	the	the	DET
ajfa-1001	74	23	gfc	gfc	NOUN
ajfa-1001	74	24	.	.	PUNCT
ajfa-1001	75	1	unlike	unlike	ADP
ajfa-1001	75	2	the	the	DET
ajfa-1001	75	3	extensive	extensive	ADJ
ajfa-1001	75	4	“	"	PUNCT
ajfa-1001	75	5	rescue	rescue	NOUN
ajfa-1001	75	6	packages	package	NOUN
ajfa-1001	75	7	”	"	PUNCT
ajfa-1001	75	8	elsewhere	elsewhere	ADV
ajfa-1001	75	9	,	,	PUNCT
ajfa-1001	75	10	there	there	PRON
ajfa-1001	75	11	were	be	VERB
ajfa-1001	75	12	no	no	DET
ajfa-1001	75	13	bank	bank	NOUN
ajfa-1001	75	14	bailouts	bailout	NOUN
ajfa-1001	75	15	in	in	ADP
ajfa-1001	75	16	australia	australia	PROPN
ajfa-1001	75	17	(	(	PUNCT
ajfa-1001	75	18	see	see	VERB
ajfa-1001	75	19	hawtrey	hawtrey	PROPN
ajfa-1001	75	20	,	,	PUNCT
ajfa-1001	75	21	2009	2009	NUM
ajfa-1001	75	22	for	for	ADP
ajfa-1001	75	23	a	a	DET
ajfa-1001	75	24	list	list	NOUN
ajfa-1001	75	25	of	of	ADP
ajfa-1001	75	26	countries	country	NOUN
ajfa-1001	75	27	where	where	SCONJ
ajfa-1001	75	28	capital	capital	NOUN
ajfa-1001	75	29	injection	injection	NOUN
ajfa-1001	75	30	were	be	AUX
ajfa-1001	75	31	provided	provide	VERB
ajfa-1001	75	32	and	and	CCONJ
ajfa-1001	75	33	banks	bank	NOUN
ajfa-1001	75	34	assets	asset	NOUN
ajfa-1001	75	35	were	be	AUX
ajfa-1001	75	36	purchased	purchase	VERB
ajfa-1001	75	37	)	)	PUNCT
ajfa-1001	75	38	.	.	PUNCT
ajfa-1001	76	1	australian	australian	ADJ
ajfa-1001	76	2	banks	bank	NOUN
ajfa-1001	76	3	remained	remain	VERB
ajfa-1001	76	4	profitable	profitable	ADJ
ajfa-1001	76	5	as	as	SCONJ
ajfa-1001	76	6	their	their	PRON
ajfa-1001	76	7	overseas	overseas	ADJ
ajfa-1001	76	8	counterparts	counterpart	NOUN
ajfa-1001	76	9	suffered	suffer	VERB
ajfa-1001	76	10	severe	severe	ADJ
ajfa-1001	76	11	losses	loss	NOUN
ajfa-1001	76	12	during	during	ADP
ajfa-1001	76	13	the	the	DET
ajfa-1001	76	14	crisis	crisis	NOUN
ajfa-1001	76	15	(	(	PUNCT
ajfa-1001	76	16	edey	edey	NOUN
ajfa-1001	76	17	,	,	PUNCT
ajfa-1001	76	18	2009	2009	NUM
ajfa-1001	76	19	)	)	PUNCT
ajfa-1001	76	20	.	.	PUNCT
ajfa-1001	77	1	nevertheless	nevertheless	ADV
ajfa-1001	77	2	,	,	PUNCT
ajfa-1001	77	3	in	in	ADP
ajfa-1001	77	4	order	order	NOUN
ajfa-1001	77	5	to	to	PART
ajfa-1001	77	6	promote	promote	VERB
ajfa-1001	77	7	financial	financial	ADJ
ajfa-1001	77	8	stability	stability	NOUN
ajfa-1001	77	9	in	in	ADP
ajfa-1001	77	10	australia	australia	PROPN
ajfa-1001	77	11	,	,	PUNCT
ajfa-1001	77	12	the	the	DET
ajfa-1001	77	13	australian	australian	ADJ
ajfa-1001	77	14	government	government	NOUN
ajfa-1001	77	15	introduced	introduce	VERB
ajfa-1001	77	16	the	the	DET
ajfa-1001	77	17	government	government	NOUN
ajfa-1001	77	18	guaranteed	guarantee	VERB
ajfa-1001	77	19	scheme	scheme	NOUN
ajfa-1001	77	20	for	for	ADP
ajfa-1001	77	21	large	large	ADJ
ajfa-1001	77	22	deposits	deposit	NOUN
ajfa-1001	77	23	and	and	CCONJ
ajfa-1001	77	24	wholesale	wholesale	ADJ
ajfa-1001	77	25	funding	funding	NOUN
ajfa-1001	77	26	.	.	PUNCT
ajfa-1001	78	1	as	as	SCONJ
ajfa-1001	78	2	at	at	ADP
ajfa-1001	78	3	january	january	PROPN
ajfa-1001	78	4	2010	2010	NUM
ajfa-1001	78	5	,	,	PUNCT
ajfa-1001	78	6	the	the	DET
ajfa-1001	78	7	average	average	ADJ
ajfa-1001	78	8	daily	daily	ADJ
ajfa-1001	78	9	guaranteed	guarantee	VERB
ajfa-1001	78	10	amount	amount	NOUN
ajfa-1001	78	11	was	be	AUX
ajfa-1001	78	12	a$166	a$166	ADJ
ajfa-1001	78	13	billion	billion	NUM
ajfa-1001	78	14	.	.	PUNCT
ajfa-1001	79	1	the	the	DET
ajfa-1001	79	2	scheme	scheme	NOUN
ajfa-1001	79	3	was	be	AUX
ajfa-1001	79	4	closed	close	VERB
ajfa-1001	79	5	to	to	ADP
ajfa-1001	79	6	new	new	ADJ
ajfa-1001	79	7	borrowings	borrowing	NOUN
ajfa-1001	79	8	from	from	ADP
ajfa-1001	79	9	march	march	PROPN
ajfa-1001	79	10	2010	2010	NUM
ajfa-1001	79	11	(	(	PUNCT
ajfa-1001	79	12	schwartz	schwartz	NOUN
ajfa-1001	79	13	,	,	PUNCT
ajfa-1001	79	14	2011	2011	NUM
ajfa-1001	79	15	)	)	PUNCT
ajfa-1001	79	16	.	.	PUNCT
ajfa-1001	80	1	housing	housing	NOUN
ajfa-1001	80	2	loans	loan	NOUN
ajfa-1001	80	3	accounted	account	VERB
ajfa-1001	80	4	for	for	ADP
ajfa-1001	80	5	the	the	DET
ajfa-1001	80	6	majority	majority	NOUN
ajfa-1001	80	7	of	of	ADP
ajfa-1001	80	8	total	total	ADJ
ajfa-1001	80	9	loans	loan	NOUN
ajfa-1001	80	10	by	by	ADP
ajfa-1001	80	11	banks	bank	NOUN
ajfa-1001	80	12	in	in	ADP
ajfa-1001	80	13	australia	australia	PROPN
ajfa-1001	80	14	,	,	PUNCT
ajfa-1001	80	15	where	where	SCONJ
ajfa-1001	80	16	mortgage	mortgage	NOUN
ajfa-1001	80	17	lending	lending	NOUN
ajfa-1001	80	18	was	be	AUX
ajfa-1001	80	19	more	more	ADV
ajfa-1001	80	20	conservative	conservative	ADJ
ajfa-1001	80	21	in	in	ADP
ajfa-1001	80	22	practice	practice	NOUN
ajfa-1001	80	23	.	.	PUNCT
ajfa-1001	81	1	housing	housing	NOUN
ajfa-1001	81	2	loans	loan	NOUN
ajfa-1001	81	3	were	be	AUX
ajfa-1001	81	4	full	full	ADJ
ajfa-1001	81	5	recourse	recourse	NOUN
ajfa-1001	81	6	;	;	PUNCT
ajfa-1001	81	7	therefore	therefore	ADV
ajfa-1001	81	8	,	,	PUNCT
ajfa-1001	81	9	mortgagors	mortgagor	NOUN
ajfa-1001	81	10	had	have	VERB
ajfa-1001	81	11	a	a	DET
ajfa-1001	81	12	strong	strong	ADJ
ajfa-1001	81	13	incentive	incentive	NOUN
ajfa-1001	81	14	to	to	PART
ajfa-1001	81	15	avoid	avoid	VERB
ajfa-1001	81	16	over	over	ADP
ajfa-1001	81	17	-	-	PUNCT
ajfa-1001	81	18	commitment	commitment	NOUN
ajfa-1001	81	19	.	.	PUNCT
ajfa-1001	82	1	low	low	ADJ
ajfa-1001	82	2	-	-	PUNCT
ajfa-1001	82	3	doc	doc	PROPN
ajfa-1001	82	4	and	and	CCONJ
ajfa-1001	82	5	non	non	ADJ
ajfa-1001	82	6	-	-	ADJ
ajfa-1001	82	7	conforming	conforming	ADJ
ajfa-1001	82	8	loans	loan	NOUN
ajfa-1001	82	9	were	be	AUX
ajfa-1001	82	10	a	a	DET
ajfa-1001	82	11	small	small	ADJ
ajfa-1001	82	12	part	part	NOUN
ajfa-1001	82	13	of	of	ADP
ajfa-1001	82	14	the	the	DET
ajfa-1001	82	15	market	market	NOUN
ajfa-1001	82	16	(	(	PUNCT
ajfa-1001	82	17	8	8	NUM
ajfa-1001	82	18	%	%	NOUN
ajfa-1001	82	19	)	)	PUNCT
ajfa-1001	82	20	,	,	PUNCT
ajfa-1001	82	21	by	by	ADP
ajfa-1001	82	22	comparison	comparison	NOUN
ajfa-1001	82	23	with	with	ADP
ajfa-1001	82	24	the	the	DET
ajfa-1001	82	25	3	3	NUM
ajfa-1001	82	26	aig	aig	PROPN
ajfa-1001	82	27	wrote	write	VERB
ajfa-1001	82	28	more	more	ADJ
ajfa-1001	82	29	than	than	ADP
ajfa-1001	82	30	us$440	us$440	NUM
ajfa-1001	82	31	billion	billion	NUM
ajfa-1001	82	32	of	of	ADP
ajfa-1001	82	33	credit	credit	NOUN
ajfa-1001	82	34	default	default	NOUN
ajfa-1001	82	35	swaps	swap	NOUN
ajfa-1001	82	36	,	,	PUNCT
ajfa-1001	82	37	the	the	DET
ajfa-1001	82	38	majority	majority	NOUN
ajfa-1001	82	39	of	of	ADP
ajfa-1001	82	40	which	which	PRON
ajfa-1001	82	41	were	be	AUX
ajfa-1001	82	42	for	for	ADP
ajfa-1001	82	43	debts	debt	NOUN
ajfa-1001	82	44	issued	issue	VERB
ajfa-1001	82	45	by	by	ADP
ajfa-1001	82	46	lehman	lehman	PROPN
ajfa-1001	82	47	brothers	brother	NOUN
ajfa-1001	82	48	.	.	PUNCT
ajfa-1001	83	1	when	when	SCONJ
ajfa-1001	83	2	lehman	lehman	PROPN
ajfa-1001	83	3	brothers	brother	NOUN
ajfa-1001	83	4	defaulted	default	VERB
ajfa-1001	83	5	on	on	ADP
ajfa-1001	83	6	its	its	PRON
ajfa-1001	83	7	huge	huge	ADJ
ajfa-1001	83	8	debts	debt	NOUN
ajfa-1001	83	9	,	,	PUNCT
ajfa-1001	83	10	aig	aig	PROPN
ajfa-1001	83	11	did	do	AUX
ajfa-1001	83	12	not	not	PART
ajfa-1001	83	13	have	have	VERB
ajfa-1001	83	14	sufficient	sufficient	ADJ
ajfa-1001	83	15	cash	cash	NOUN
ajfa-1001	83	16	to	to	PART
ajfa-1001	83	17	honour	honour	VERB
ajfa-1001	83	18	its	its	PRON
ajfa-1001	83	19	credit	credit	NOUN
ajfa-1001	83	20	default	default	NOUN
ajfa-1001	83	21	swaps	swap	NOUN
ajfa-1001	83	22	contracts	contract	NOUN
ajfa-1001	83	23	.	.	PUNCT
ajfa-1001	84	1	it	it	PRON
ajfa-1001	84	2	was	be	AUX
ajfa-1001	84	3	feared	fear	VERB
ajfa-1001	84	4	that	that	SCONJ
ajfa-1001	84	5	,	,	PUNCT
ajfa-1001	84	6	if	if	SCONJ
ajfa-1001	84	7	aig	aig	PROPN
ajfa-1001	84	8	had	have	AUX
ajfa-1001	84	9	not	not	PART
ajfa-1001	84	10	been	be	AUX
ajfa-1001	84	11	“	"	PUNCT
ajfa-1001	84	12	rescued	rescue	VERB
ajfa-1001	84	13	”	"	PUNCT
ajfa-1001	84	14	by	by	ADP
ajfa-1001	84	15	the	the	DET
ajfa-1001	84	16	us	us	PROPN
ajfa-1001	84	17	government	government	NOUN
ajfa-1001	84	18	,	,	PUNCT
ajfa-1001	84	19	aig	aig	PROPN
ajfa-1001	84	20	’s	’s	PART
ajfa-1001	84	21	problems	problem	NOUN
ajfa-1001	84	22	could	could	AUX
ajfa-1001	84	23	spread	spread	VERB
ajfa-1001	84	24	to	to	ADP
ajfa-1001	84	25	other	other	ADJ
ajfa-1001	84	26	financial	financial	ADJ
ajfa-1001	84	27	institutions	institution	NOUN
ajfa-1001	84	28	and	and	CCONJ
ajfa-1001	84	29	triggered	trigger	VERB
ajfa-1001	84	30	the	the	DET
ajfa-1001	84	31	collapse	collapse	NOUN
ajfa-1001	84	32	of	of	ADP
ajfa-1001	84	33	the	the	DET
ajfa-1001	84	34	entire	entire	ADJ
ajfa-1001	84	35	system	system	NOUN
ajfa-1001	84	36	(	(	PUNCT
ajfa-1001	84	37	barth	barth	NOUN
ajfa-1001	84	38	and	and	CCONJ
ajfa-1001	84	39	landsman	landsman	NOUN
ajfa-1001	84	40	,	,	PUNCT
ajfa-1001	84	41	2010	2010	NUM
ajfa-1001	84	42	;	;	PUNCT
ajfa-1001	84	43	johnson	johnson	PROPN
ajfa-1001	84	44	,	,	PUNCT
ajfa-1001	84	45	2009	2009	NUM
ajfa-1001	84	46	)	)	PUNCT
ajfa-1001	84	47	.	.	PUNCT
ajfa-1001	85	1	asian	asian	ADJ
ajfa-1001	85	2	journal	journal	PROPN
ajfa-1001	85	3	of	of	ADP
ajfa-1001	85	4	finance	finance	PROPN
ajfa-1001	85	5	&	&	CCONJ
ajfa-1001	85	6	accounting	accounting	PROPN
ajfa-1001	85	7	issn	issn	PROPN
ajfa-1001	85	8	1946	1946	NUM
ajfa-1001	85	9	-	-	PUNCT
ajfa-1001	85	10	052x	052x	NOUN
ajfa-1001	85	11	2011	2011	NUM
ajfa-1001	85	12	,	,	PUNCT
ajfa-1001	85	13	vol	vol	NOUN
ajfa-1001	85	14	.	.	PROPN
ajfa-1001	86	1	3	3	NUM
ajfa-1001	86	2	,	,	PUNCT
ajfa-1001	86	3	no	no	INTJ
ajfa-1001	86	4	.	.	NOUN
ajfa-1001	86	5	1	1	NUM
ajfa-1001	86	6	:	:	PUNCT
ajfa-1001	86	7	e1	e1	VERB
ajfa-1001	86	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	86	9	5	5	NUM
ajfa-1001	86	10	subprime	subprime	ADJ
ajfa-1001	86	11	loans	loan	NOUN
ajfa-1001	86	12	(	(	PUNCT
ajfa-1001	86	13	over	over	ADP
ajfa-1001	86	14	20	20	NUM
ajfa-1001	86	15	%	%	NOUN
ajfa-1001	86	16	of	of	ADP
ajfa-1001	86	17	total	total	ADJ
ajfa-1001	86	18	residential	residential	ADJ
ajfa-1001	86	19	lending	lending	NOUN
ajfa-1001	86	20	value	value	NOUN
ajfa-1001	86	21	)	)	PUNCT
ajfa-1001	86	22	in	in	ADP
ajfa-1001	86	23	the	the	DET
ajfa-1001	86	24	united	united	PROPN
ajfa-1001	86	25	states	states	PROPN
ajfa-1001	86	26	(	(	PUNCT
ajfa-1001	86	27	edey	edey	PROPN
ajfa-1001	86	28	,	,	PUNCT
ajfa-1001	86	29	2009	2009	NUM
ajfa-1001	86	30	;	;	PUNCT
ajfa-1001	86	31	ryan	ryan	PROPN
ajfa-1001	86	32	,	,	PUNCT
ajfa-1001	86	33	2008	2008	NUM
ajfa-1001	86	34	)	)	PUNCT
ajfa-1001	86	35	.	.	PUNCT
ajfa-1001	87	1	another	another	DET
ajfa-1001	87	2	important	important	ADJ
ajfa-1001	87	3	factor	factor	NOUN
ajfa-1001	87	4	was	be	AUX
ajfa-1001	87	5	the	the	DET
ajfa-1001	87	6	timing	timing	NOUN
ajfa-1001	87	7	of	of	ADP
ajfa-1001	87	8	the	the	DET
ajfa-1001	87	9	housing	housing	NOUN
ajfa-1001	87	10	cycle	cycle	NOUN
ajfa-1001	87	11	.	.	PUNCT
ajfa-1001	88	1	the	the	DET
ajfa-1001	88	2	australian	australian	ADJ
ajfa-1001	88	3	housing	housing	NOUN
ajfa-1001	88	4	cycle	cycle	NOUN
ajfa-1001	88	5	peaked	peak	VERB
ajfa-1001	88	6	around	around	ADP
ajfa-1001	88	7	2002–03	2002–03	NUM
ajfa-1001	88	8	and	and	CCONJ
ajfa-1001	88	9	,	,	PUNCT
ajfa-1001	88	10	in	in	ADP
ajfa-1001	88	11	the	the	DET
ajfa-1001	88	12	few	few	ADJ
ajfa-1001	88	13	years	year	NOUN
ajfa-1001	88	14	that	that	PRON
ajfa-1001	88	15	followed	follow	VERB
ajfa-1001	88	16	,	,	PUNCT
ajfa-1001	88	17	the	the	DET
ajfa-1001	88	18	housing	housing	NOUN
ajfa-1001	88	19	market	market	NOUN
ajfa-1001	88	20	moved	move	VERB
ajfa-1001	88	21	into	into	ADP
ajfa-1001	88	22	a	a	DET
ajfa-1001	88	23	period	period	NOUN
ajfa-1001	88	24	of	of	ADP
ajfa-1001	88	25	correction	correction	NOUN
ajfa-1001	88	26	,	,	PUNCT
ajfa-1001	88	27	with	with	ADP
ajfa-1001	88	28	softer	soft	ADJ
ajfa-1001	88	29	house	house	NOUN
ajfa-1001	88	30	prices	price	NOUN
ajfa-1001	88	31	and	and	CCONJ
ajfa-1001	88	32	lower	low	ADJ
ajfa-1001	88	33	lending	lending	NOUN
ajfa-1001	88	34	.	.	PUNCT
ajfa-1001	89	1	therefore	therefore	ADV
ajfa-1001	89	2	,	,	PUNCT
ajfa-1001	89	3	australia	australia	PROPN
ajfa-1001	89	4	evaded	evade	VERB
ajfa-1001	89	5	the	the	DET
ajfa-1001	89	6	problems	problem	NOUN
ajfa-1001	89	7	of	of	ADP
ajfa-1001	89	8	over	over	ADP
ajfa-1001	89	9	-	-	PUNCT
ajfa-1001	89	10	pricing	pricing	NOUN
ajfa-1001	89	11	and	and	CCONJ
ajfa-1001	89	12	over	over	ADP
ajfa-1001	89	13	-	-	PUNCT
ajfa-1001	89	14	building	building	NOUN
ajfa-1001	89	15	experienced	experience	VERB
ajfa-1001	89	16	by	by	ADP
ajfa-1001	89	17	the	the	DET
ajfa-1001	89	18	united	united	PROPN
ajfa-1001	89	19	states	states	PROPN
ajfa-1001	89	20	(	(	PUNCT
ajfa-1001	89	21	edey	edey	PROPN
ajfa-1001	89	22	,	,	PUNCT
ajfa-1001	89	23	2009	2009	NUM
ajfa-1001	89	24	)	)	PUNCT
ajfa-1001	89	25	.	.	PUNCT
ajfa-1001	90	1	further	far	ADV
ajfa-1001	90	2	,	,	PUNCT
ajfa-1001	90	3	because	because	SCONJ
ajfa-1001	90	4	of	of	ADP
ajfa-1001	90	5	the	the	DET
ajfa-1001	90	6	more	more	ADV
ajfa-1001	90	7	conservative	conservative	ADJ
ajfa-1001	90	8	banking	banking	NOUN
ajfa-1001	90	9	model	model	NOUN
ajfa-1001	90	10	,	,	PUNCT
ajfa-1001	90	11	australian	australian	ADJ
ajfa-1001	90	12	banks	bank	NOUN
ajfa-1001	90	13	had	have	VERB
ajfa-1001	90	14	less	less	ADJ
ajfa-1001	90	15	exposure	exposure	NOUN
ajfa-1001	90	16	to	to	ADP
ajfa-1001	90	17	highly	highly	ADV
ajfa-1001	90	18	risky	risky	ADJ
ajfa-1001	90	19	assets	asset	NOUN
ajfa-1001	90	20	such	such	ADJ
ajfa-1001	90	21	derivatives	derivative	NOUN
ajfa-1001	90	22	and	and	CCONJ
ajfa-1001	90	23	trading	trading	NOUN
ajfa-1001	90	24	securities	security	NOUN
ajfa-1001	90	25	(	(	PUNCT
ajfa-1001	90	26	edey	edey	PROPN
ajfa-1001	90	27	,	,	PUNCT
ajfa-1001	90	28	2009	2009	NUM
ajfa-1001	90	29	)	)	PUNCT
ajfa-1001	90	30	.	.	PUNCT
ajfa-1001	91	1	australian	australian	ADJ
ajfa-1001	91	2	banks	bank	NOUN
ajfa-1001	91	3	had	have	AUX
ajfa-1001	91	4	maintained	maintain	VERB
ajfa-1001	91	5	a	a	DET
ajfa-1001	91	6	culture	culture	NOUN
ajfa-1001	91	7	of	of	ADP
ajfa-1001	91	8	intermediation	intermediation	NOUN
ajfa-1001	91	9	rather	rather	ADV
ajfa-1001	91	10	than	than	ADP
ajfa-1001	91	11	evolving	evolve	VERB
ajfa-1001	91	12	into	into	ADP
ajfa-1001	91	13	one	one	NUM
ajfa-1001	91	14	of	of	ADP
ajfa-1001	91	15	securitization	securitization	NOUN
ajfa-1001	91	16	,	,	PUNCT
ajfa-1001	91	17	with	with	ADP
ajfa-1001	91	18	excessive	excessive	ADJ
ajfa-1001	91	19	risk	risk	NOUN
ajfa-1001	91	20	-	-	PUNCT
ajfa-1001	91	21	taking	taking	NOUN
ajfa-1001	91	22	.	.	PUNCT
ajfa-1001	92	1	while	while	SCONJ
ajfa-1001	92	2	many	many	ADJ
ajfa-1001	92	3	overseas	overseas	ADJ
ajfa-1001	92	4	counterparts	counterpart	NOUN
ajfa-1001	92	5	encountered	encounter	VERB
ajfa-1001	92	6	liquidity	liquidity	NOUN
ajfa-1001	92	7	issues	issue	NOUN
ajfa-1001	92	8	,	,	PUNCT
ajfa-1001	92	9	australian	australian	ADJ
ajfa-1001	92	10	banks	bank	NOUN
ajfa-1001	92	11	had	have	VERB
ajfa-1001	92	12	a	a	DET
ajfa-1001	92	13	more	more	ADV
ajfa-1001	92	14	diversified	diversified	ADJ
ajfa-1001	92	15	and	and	CCONJ
ajfa-1001	92	16	stable	stable	ADJ
ajfa-1001	92	17	funding	funding	NOUN
ajfa-1001	92	18	base	base	NOUN
ajfa-1001	92	19	(	(	PUNCT
ajfa-1001	92	20	hawtrey	hawtrey	PROPN
ajfa-1001	92	21	,	,	PUNCT
ajfa-1001	92	22	2009	2009	NUM
ajfa-1001	92	23	)	)	PUNCT
ajfa-1001	92	24	.	.	PUNCT
ajfa-1001	93	1	2.1	2.1	NUM
ajfa-1001	93	2	effects	effect	NOUN
ajfa-1001	93	3	of	of	ADP
ajfa-1001	93	4	fair	fair	ADJ
ajfa-1001	93	5	value	value	NOUN
ajfa-1001	93	6	accounting	accounting	NOUN
ajfa-1001	93	7	proponents	proponent	NOUN
ajfa-1001	93	8	of	of	ADP
ajfa-1001	93	9	fair	fair	ADJ
ajfa-1001	93	10	value	value	NOUN
ajfa-1001	93	11	accounting	accounting	NOUN
ajfa-1001	93	12	believe	believe	VERB
ajfa-1001	93	13	that	that	SCONJ
ajfa-1001	93	14	fair	fair	ADJ
ajfa-1001	93	15	value	value	NOUN
ajfa-1001	93	16	measurement	measurement	NOUN
ajfa-1001	93	17	provides	provide	VERB
ajfa-1001	93	18	timely	timely	ADJ
ajfa-1001	93	19	information	information	NOUN
ajfa-1001	93	20	to	to	ADP
ajfa-1001	93	21	the	the	DET
ajfa-1001	93	22	market	market	NOUN
ajfa-1001	93	23	and	and	CCONJ
ajfa-1001	93	24	increases	increase	VERB
ajfa-1001	93	25	the	the	DET
ajfa-1001	93	26	relevance	relevance	NOUN
ajfa-1001	93	27	and	and	CCONJ
ajfa-1001	93	28	transparency	transparency	NOUN
ajfa-1001	93	29	of	of	ADP
ajfa-1001	93	30	financial	financial	ADJ
ajfa-1001	93	31	reporting	reporting	NOUN
ajfa-1001	93	32	(	(	PUNCT
ajfa-1001	93	33	barth	barth	NOUN
ajfa-1001	93	34	and	and	CCONJ
ajfa-1001	93	35	landsman	landsman	NOUN
ajfa-1001	93	36	,	,	PUNCT
ajfa-1001	93	37	2010	2010	NUM
ajfa-1001	93	38	;	;	PUNCT
ajfa-1001	93	39	mala	mala	PROPN
ajfa-1001	93	40	and	and	CCONJ
ajfa-1001	93	41	chand	chand	PROPN
ajfa-1001	93	42	,	,	PUNCT
ajfa-1001	93	43	2011	2011	NUM
ajfa-1001	93	44	)	)	PUNCT
ajfa-1001	93	45	.	.	PUNCT
ajfa-1001	94	1	when	when	SCONJ
ajfa-1001	94	2	there	there	PRON
ajfa-1001	94	3	is	be	VERB
ajfa-1001	94	4	an	an	DET
ajfa-1001	94	5	obligation	obligation	NOUN
ajfa-1001	94	6	to	to	PART
ajfa-1001	94	7	report	report	VERB
ajfa-1001	94	8	the	the	DET
ajfa-1001	94	9	market	market	NOUN
ajfa-1001	94	10	value	value	NOUN
ajfa-1001	94	11	of	of	ADP
ajfa-1001	94	12	assets	asset	NOUN
ajfa-1001	94	13	and	and	CCONJ
ajfa-1001	94	14	liabilities	liability	NOUN
ajfa-1001	94	15	without	without	ADP
ajfa-1001	94	16	delay	delay	NOUN
ajfa-1001	94	17	,	,	PUNCT
ajfa-1001	94	18	firms	firm	NOUN
ajfa-1001	94	19	are	be	AUX
ajfa-1001	94	20	encouraged	encourage	VERB
ajfa-1001	94	21	to	to	PART
ajfa-1001	94	22	take	take	VERB
ajfa-1001	94	23	prompt	prompt	ADJ
ajfa-1001	94	24	action	action	NOUN
ajfa-1001	94	25	to	to	PART
ajfa-1001	94	26	repair	repair	VERB
ajfa-1001	94	27	and	and	CCONJ
ajfa-1001	94	28	strengthen	strengthen	VERB
ajfa-1001	94	29	their	their	PRON
ajfa-1001	94	30	balance	balance	NOUN
ajfa-1001	94	31	sheets	sheet	NOUN
ajfa-1001	94	32	(	(	PUNCT
ajfa-1001	94	33	ryan	ryan	PROPN
ajfa-1001	94	34	,	,	PUNCT
ajfa-1001	94	35	2008	2008	NUM
ajfa-1001	94	36	)	)	PUNCT
ajfa-1001	94	37	.	.	PUNCT
ajfa-1001	95	1	deviations	deviation	NOUN
ajfa-1001	95	2	from	from	ADP
ajfa-1001	95	3	depressed	depressed	ADJ
ajfa-1001	95	4	markets	market	NOUN
ajfa-1001	95	5	to	to	PART
ajfa-1001	95	6	avoid	avoid	VERB
ajfa-1001	95	7	reporting	report	VERB
ajfa-1001	95	8	losses	loss	NOUN
ajfa-1001	95	9	and	and	CCONJ
ajfa-1001	95	10	impairments	impairment	NOUN
ajfa-1001	95	11	could	could	AUX
ajfa-1001	95	12	decelerate	decelerate	VERB
ajfa-1001	95	13	corrective	corrective	ADJ
ajfa-1001	95	14	measures	measure	NOUN
ajfa-1001	95	15	and	and	CCONJ
ajfa-1001	95	16	increase	increase	VERB
ajfa-1001	95	17	fiscal	fiscal	ADJ
ajfa-1001	95	18	costs	cost	NOUN
ajfa-1001	95	19	,	,	PUNCT
ajfa-1001	95	20	such	such	ADJ
ajfa-1001	95	21	as	as	ADP
ajfa-1001	95	22	the	the	DET
ajfa-1001	95	23	case	case	NOUN
ajfa-1001	95	24	of	of	ADP
ajfa-1001	95	25	the	the	DET
ajfa-1001	95	26	united	united	PROPN
ajfa-1001	95	27	states	states	PROPN
ajfa-1001	95	28	’	’	PART
ajfa-1001	95	29	savings	saving	NOUN
ajfa-1001	95	30	and	and	CCONJ
ajfa-1001	95	31	loans	loan	NOUN
ajfa-1001	95	32	crisis	crisis	NOUN
ajfa-1001	95	33	in	in	ADP
ajfa-1001	95	34	the	the	DET
ajfa-1001	95	35	1980s	1980	NOUN
ajfa-1001	95	36	(	(	PUNCT
ajfa-1001	95	37	laux	laux	PROPN
ajfa-1001	95	38	and	and	CCONJ
ajfa-1001	95	39	leuz	leuz	PROPN
ajfa-1001	95	40	,	,	PUNCT
ajfa-1001	95	41	2009	2009	NUM
ajfa-1001	95	42	)	)	PUNCT
ajfa-1001	95	43	.	.	PUNCT
ajfa-1001	96	1	opponents	opponent	NOUN
ajfa-1001	96	2	to	to	ADP
ajfa-1001	96	3	fair	fair	ADJ
ajfa-1001	96	4	value	value	NOUN
ajfa-1001	96	5	accounting	accounting	NOUN
ajfa-1001	96	6	have	have	AUX
ajfa-1001	96	7	expressed	express	VERB
ajfa-1001	96	8	concern	concern	NOUN
ajfa-1001	96	9	that	that	SCONJ
ajfa-1001	96	10	,	,	PUNCT
ajfa-1001	96	11	when	when	SCONJ
ajfa-1001	96	12	financial	financial	ADJ
ajfa-1001	96	13	markets	market	NOUN
ajfa-1001	96	14	become	become	VERB
ajfa-1001	96	15	irrational	irrational	ADJ
ajfa-1001	96	16	and	and	CCONJ
ajfa-1001	96	17	depressed	depressed	ADJ
ajfa-1001	96	18	,	,	PUNCT
ajfa-1001	96	19	reporting	report	VERB
ajfa-1001	96	20	fair	fair	ADJ
ajfa-1001	96	21	values	value	NOUN
ajfa-1001	96	22	may	may	AUX
ajfa-1001	96	23	not	not	PART
ajfa-1001	96	24	be	be	AUX
ajfa-1001	96	25	a	a	DET
ajfa-1001	96	26	reliable	reliable	ADJ
ajfa-1001	96	27	reflection	reflection	NOUN
ajfa-1001	96	28	of	of	ADP
ajfa-1001	96	29	fundamental	fundamental	ADJ
ajfa-1001	96	30	values	value	NOUN
ajfa-1001	96	31	(	(	PUNCT
ajfa-1001	96	32	laux	laux	PROPN
ajfa-1001	96	33	and	and	CCONJ
ajfa-1001	96	34	leuz	leuz	PROPN
ajfa-1001	96	35	,	,	PUNCT
ajfa-1001	96	36	2009	2009	NUM
ajfa-1001	96	37	)	)	PUNCT
ajfa-1001	96	38	.	.	PUNCT
ajfa-1001	97	1	critics	critic	NOUN
ajfa-1001	97	2	have	have	AUX
ajfa-1001	97	3	also	also	ADV
ajfa-1001	97	4	argued	argue	VERB
ajfa-1001	97	5	that	that	SCONJ
ajfa-1001	97	6	fair	fair	ADJ
ajfa-1001	97	7	value	value	NOUN
ajfa-1001	97	8	accounting	accounting	NOUN
ajfa-1001	97	9	can	can	AUX
ajfa-1001	97	10	lead	lead	VERB
ajfa-1001	97	11	to	to	ADP
ajfa-1001	97	12	pro	pro	ADJ
ajfa-1001	97	13	-	-	NOUN
ajfa-1001	97	14	cyclicality	cyclicality	NOUN
ajfa-1001	97	15	,	,	PUNCT
ajfa-1001	97	16	causing	cause	VERB
ajfa-1001	97	17	“	"	PUNCT
ajfa-1001	97	18	over	over	ADP
ajfa-1001	97	19	-	-	PUNCT
ajfa-1001	97	20	pricing	pricing	NOUN
ajfa-1001	97	21	during	during	ADP
ajfa-1001	97	22	boom	boom	NOUN
ajfa-1001	97	23	times	time	NOUN
ajfa-1001	97	24	and	and	CCONJ
ajfa-1001	97	25	exacerbating	exacerbate	VERB
ajfa-1001	97	26	downward	downward	ADJ
ajfa-1001	97	27	pressures	pressure	NOUN
ajfa-1001	97	28	when	when	SCONJ
ajfa-1001	97	29	prices	price	NOUN
ajfa-1001	97	30	decline	decline	VERB
ajfa-1001	97	31	in	in	ADP
ajfa-1001	97	32	illiquid	illiquid	ADJ
ajfa-1001	97	33	markets	market	NOUN
ajfa-1001	97	34	”	"	PUNCT
ajfa-1001	97	35	(	(	PUNCT
ajfa-1001	97	36	stevenson	stevenson	PROPN
ajfa-1001	97	37	,	,	PUNCT
ajfa-1001	97	38	2011	2011	NUM
ajfa-1001	97	39	,	,	PUNCT
ajfa-1001	97	40	p.	p.	NOUN
ajfa-1001	97	41	1	1	NUM
ajfa-1001	97	42	)	)	PUNCT
ajfa-1001	97	43	.	.	PUNCT
ajfa-1001	98	1	distressed	distressed	ADJ
ajfa-1001	98	2	downward	downward	ADJ
ajfa-1001	98	3	spiralling	spiral	VERB
ajfa-1001	98	4	sales	sale	NOUN
ajfa-1001	98	5	of	of	ADP
ajfa-1001	98	6	assets	asset	NOUN
ajfa-1001	98	7	can	can	AUX
ajfa-1001	98	8	contribute	contribute	VERB
ajfa-1001	98	9	to	to	ADP
ajfa-1001	98	10	systemic	systemic	ADJ
ajfa-1001	98	11	risks	risk	NOUN
ajfa-1001	98	12	among	among	ADP
ajfa-1001	98	13	banks	bank	NOUN
ajfa-1001	98	14	and	and	CCONJ
ajfa-1001	98	15	possible	possible	ADJ
ajfa-1001	98	16	contagion4	contagion4	PROPN
ajfa-1001	98	17	(	(	PUNCT
ajfa-1001	98	18	adrian	adrian	PROPN
ajfa-1001	98	19	and	and	CCONJ
ajfa-1001	98	20	shin	shin	NOUN
ajfa-1001	98	21	,	,	PUNCT
ajfa-1001	98	22	2008	2008	NUM
ajfa-1001	98	23	;	;	PUNCT
ajfa-1001	98	24	khan	khan	PROPN
ajfa-1001	98	25	,	,	PUNCT
ajfa-1001	98	26	2010	2010	NUM
ajfa-1001	98	27	)	)	PUNCT
ajfa-1001	98	28	.	.	PUNCT
ajfa-1001	99	1	by	by	ADP
ajfa-1001	99	2	contrast	contrast	NOUN
ajfa-1001	99	3	,	,	PUNCT
ajfa-1001	99	4	proponents	proponent	NOUN
ajfa-1001	99	5	contend	contend	VERB
ajfa-1001	99	6	that	that	SCONJ
ajfa-1001	99	7	it	it	PRON
ajfa-1001	99	8	is	be	AUX
ajfa-1001	99	9	unlikely	unlikely	ADJ
ajfa-1001	99	10	that	that	SCONJ
ajfa-1001	99	11	the	the	DET
ajfa-1001	99	12	current	current	ADJ
ajfa-1001	99	13	fair	fair	ADJ
ajfa-1001	99	14	value	value	NOUN
ajfa-1001	99	15	reporting	reporting	NOUN
ajfa-1001	99	16	framework	framework	NOUN
ajfa-1001	99	17	increased	increase	VERB
ajfa-1001	99	18	banks	bank	NOUN
ajfa-1001	99	19	’	'	PUNCT
ajfa-1001	99	20	leverage	leverage	NOUN
ajfa-1001	99	21	in	in	ADP
ajfa-1001	99	22	the	the	DET
ajfa-1001	99	23	boom	boom	NOUN
ajfa-1001	99	24	and	and	CCONJ
ajfa-1001	99	25	worsened	worsen	VERB
ajfa-1001	99	26	their	their	PRON
ajfa-1001	99	27	problems	problem	NOUN
ajfa-1001	99	28	during	during	ADP
ajfa-1001	99	29	the	the	DET
ajfa-1001	99	30	gfc	gfc	NOUN
ajfa-1001	99	31	.	.	PUNCT
ajfa-1001	100	1	although	although	SCONJ
ajfa-1001	100	2	distressed	distressed	ADJ
ajfa-1001	100	3	sales	sale	NOUN
ajfa-1001	100	4	did	do	VERB
ajfa-1001	100	5	occur5	occur5	PROPN
ajfa-1001	100	6	,	,	PUNCT
ajfa-1001	100	7	it	it	PRON
ajfa-1001	100	8	was	be	AUX
ajfa-1001	100	9	not	not	PART
ajfa-1001	100	10	clear	clear	ADJ
ajfa-1001	100	11	that	that	SCONJ
ajfa-1001	100	12	these	these	DET
ajfa-1001	100	13	sales	sale	NOUN
ajfa-1001	100	14	resulted	result	VERB
ajfa-1001	100	15	from	from	ADP
ajfa-1001	100	16	the	the	DET
ajfa-1001	100	17	application	application	NOUN
ajfa-1001	100	18	of	of	ADP
ajfa-1001	100	19	fair	fair	ADJ
ajfa-1001	100	20	value	value	NOUN
ajfa-1001	100	21	measurement	measurement	NOUN
ajfa-1001	100	22	(	(	PUNCT
ajfa-1001	100	23	laux	laux	PROPN
ajfa-1001	100	24	and	and	CCONJ
ajfa-1001	100	25	leuz	leuz	PROPN
ajfa-1001	100	26	,	,	PUNCT
ajfa-1001	100	27	2010	2010	NUM
ajfa-1001	100	28	)	)	PUNCT
ajfa-1001	100	29	,	,	PUNCT
ajfa-1001	100	30	a	a	DET
ajfa-1001	100	31	view	view	NOUN
ajfa-1001	100	32	further	far	ADV
ajfa-1001	100	33	supported	support	VERB
ajfa-1001	100	34	by	by	ADP
ajfa-1001	100	35	shaffer	shaffer	NOUN
ajfa-1001	100	36	(	(	PUNCT
ajfa-1001	100	37	2010	2010	NUM
ajfa-1001	100	38	)	)	PUNCT
ajfa-1001	100	39	.	.	PUNCT
ajfa-1001	101	1	in	in	ADP
ajfa-1001	101	2	an	an	DET
ajfa-1001	101	3	examination	examination	NOUN
ajfa-1001	101	4	of	of	ADP
ajfa-1001	101	5	fourteen	fourteen	NUM
ajfa-1001	101	6	of	of	ADP
ajfa-1001	101	7	the	the	DET
ajfa-1001	101	8	largest	large	ADJ
ajfa-1001	101	9	banks	bank	NOUN
ajfa-1001	101	10	in	in	ADP
ajfa-1001	101	11	the	the	DET
ajfa-1001	101	12	united	united	PROPN
ajfa-1001	101	13	states	states	PROPN
ajfa-1001	101	14	,	,	PUNCT
ajfa-1001	101	15	shaffer	shaffer	NOUN
ajfa-1001	101	16	(	(	PUNCT
ajfa-1001	101	17	2010	2010	NUM
ajfa-1001	101	18	)	)	PUNCT
ajfa-1001	101	19	concluded	conclude	VERB
ajfa-1001	101	20	that	that	SCONJ
ajfa-1001	101	21	there	there	PRON
ajfa-1001	101	22	was	be	VERB
ajfa-1001	101	23	little	little	ADJ
ajfa-1001	101	24	evidence	evidence	NOUN
ajfa-1001	101	25	of	of	ADP
ajfa-1001	101	26	distressed	distressed	ADJ
ajfa-1001	101	27	selling	selling	NOUN
ajfa-1001	101	28	among	among	ADP
ajfa-1001	101	29	these	these	DET
ajfa-1001	101	30	banks	bank	NOUN
ajfa-1001	101	31	during	during	ADP
ajfa-1001	101	32	2008	2008	NUM
ajfa-1001	101	33	.	.	PUNCT
ajfa-1001	102	1	from	from	ADP
ajfa-1001	102	2	a	a	DET
ajfa-1001	102	3	prudential	prudential	PROPN
ajfa-1001	102	4	perspective	perspective	NOUN
ajfa-1001	102	5	,	,	PUNCT
ajfa-1001	102	6	opponents	opponent	NOUN
ajfa-1001	102	7	to	to	ADP
ajfa-1001	102	8	fair	fair	ADJ
ajfa-1001	102	9	value	value	NOUN
ajfa-1001	102	10	accounting	accounting	NOUN
ajfa-1001	102	11	have	have	AUX
ajfa-1001	102	12	contended	contend	VERB
ajfa-1001	102	13	that	that	SCONJ
ajfa-1001	102	14	reporting	report	VERB
ajfa-1001	102	15	assets	asset	NOUN
ajfa-1001	102	16	and	and	CCONJ
ajfa-1001	102	17	liabilities	liability	NOUN
ajfa-1001	102	18	at	at	ADP
ajfa-1001	102	19	fair	fair	ADJ
ajfa-1001	102	20	value	value	NOUN
ajfa-1001	102	21	contributed	contribute	VERB
ajfa-1001	102	22	to	to	ADP
ajfa-1001	102	23	capital	capital	NOUN
ajfa-1001	102	24	losses	loss	NOUN
ajfa-1001	102	25	and	and	CCONJ
ajfa-1001	102	26	rendered	render	VERB
ajfa-1001	102	27	banks	bank	NOUN
ajfa-1001	102	28	undercapitalised	undercapitalise	VERB
ajfa-1001	102	29	.	.	PUNCT
ajfa-1001	103	1	this	this	DET
ajfa-1001	103	2	situation	situation	NOUN
ajfa-1001	103	3	forced	force	VERB
ajfa-1001	103	4	governments	government	NOUN
ajfa-1001	103	5	to	to	PART
ajfa-1001	103	6	inject	inject	VERB
ajfa-1001	103	7	vast	vast	ADJ
ajfa-1001	103	8	sums	sum	NOUN
ajfa-1001	103	9	of	of	ADP
ajfa-1001	103	10	taxpayer	taxpayer	NOUN
ajfa-1001	103	11	funds	fund	NOUN
ajfa-1001	103	12	into	into	ADP
ajfa-1001	103	13	4	4	NUM
ajfa-1001	103	14	contagion	contagion	NOUN
ajfa-1001	103	15	happens	happen	VERB
ajfa-1001	103	16	when	when	SCONJ
ajfa-1001	103	17	problems	problem	NOUN
ajfa-1001	103	18	of	of	ADP
ajfa-1001	103	19	one	one	NUM
ajfa-1001	103	20	bank	bank	NOUN
ajfa-1001	103	21	spread	spread	VERB
ajfa-1001	103	22	to	to	ADP
ajfa-1001	103	23	other	other	ADJ
ajfa-1001	103	24	banks	bank	NOUN
ajfa-1001	103	25	which	which	PRON
ajfa-1001	103	26	may	may	AUX
ajfa-1001	103	27	lead	lead	VERB
ajfa-1001	103	28	to	to	ADP
ajfa-1001	103	29	the	the	DET
ajfa-1001	103	30	failure	failure	NOUN
ajfa-1001	103	31	of	of	ADP
ajfa-1001	103	32	the	the	DET
ajfa-1001	103	33	whole	whole	ADJ
ajfa-1001	103	34	banking	banking	NOUN
ajfa-1001	103	35	system	system	NOUN
ajfa-1001	103	36	(	(	PUNCT
ajfa-1001	103	37	pais	pais	NOUN
ajfa-1001	103	38	and	and	CCONJ
ajfa-1001	103	39	stork	stork	NOUN
ajfa-1001	103	40	,	,	PUNCT
ajfa-1001	103	41	2010	2010	NUM
ajfa-1001	103	42	)	)	PUNCT
ajfa-1001	103	43	.	.	PUNCT
ajfa-1001	104	1	5	5	NUM
ajfa-1001	104	2	,	,	PUNCT
ajfa-1001	104	3	in	in	ADP
ajfa-1001	104	4	july	july	PROPN
ajfa-1001	104	5	2008	2008	NUM
ajfa-1001	104	6	,	,	PUNCT
ajfa-1001	104	7	merrill	merrill	PROPN
ajfa-1001	104	8	lynch	lynch	PROPN
ajfa-1001	104	9	sold	sell	VERB
ajfa-1001	104	10	its	its	PRON
ajfa-1001	104	11	asset	asset	NOUN
ajfa-1001	104	12	-	-	PUNCT
ajfa-1001	104	13	backed	back	VERB
ajfa-1001	104	14	securities	security	NOUN
ajfa-1001	104	15	collateralized	collateralize	VERB
ajfa-1001	104	16	debt	debt	NOUN
ajfa-1001	104	17	obligations	obligation	NOUN
ajfa-1001	104	18	(	(	PUNCT
ajfa-1001	104	19	abs	ab	NOUN
ajfa-1001	104	20	cdo	cdo	NOUN
ajfa-1001	104	21	)	)	PUNCT
ajfa-1001	104	22	portfolio	portfolio	NOUN
ajfa-1001	104	23	with	with	ADP
ajfa-1001	104	24	a	a	DET
ajfa-1001	104	25	face	face	NOUN
ajfa-1001	104	26	value	value	NOUN
ajfa-1001	104	27	of	of	ADP
ajfa-1001	104	28	us$30.6	us$30.6	NUM
ajfa-1001	104	29	billion	billion	NUM
ajfa-1001	104	30	at	at	ADP
ajfa-1001	104	31	a	a	DET
ajfa-1001	104	32	price	price	NOUN
ajfa-1001	104	33	of	of	ADP
ajfa-1001	104	34	us$6.7	us$6.7	NUM
ajfa-1001	104	35	billion	billion	NUM
ajfa-1001	104	36	(	(	PUNCT
ajfa-1001	104	37	amel	amel	PROPN
ajfa-1001	104	38	-	-	PUNCT
ajfa-1001	104	39	zadeh	zadeh	PROPN
ajfa-1001	104	40	and	and	CCONJ
ajfa-1001	104	41	meeks	meeks	PROPN
ajfa-1001	104	42	,	,	PUNCT
ajfa-1001	104	43	2010	2010	NUM
ajfa-1001	104	44	)	)	PUNCT
ajfa-1001	104	45	.	.	PUNCT
ajfa-1001	105	1	asian	asian	ADJ
ajfa-1001	105	2	journal	journal	PROPN
ajfa-1001	105	3	of	of	ADP
ajfa-1001	105	4	finance	finance	PROPN
ajfa-1001	105	5	&	&	CCONJ
ajfa-1001	105	6	accounting	accounting	PROPN
ajfa-1001	105	7	issn	issn	PROPN
ajfa-1001	105	8	1946	1946	NUM
ajfa-1001	105	9	-	-	PUNCT
ajfa-1001	105	10	052x	052x	NOUN
ajfa-1001	105	11	2011	2011	NUM
ajfa-1001	105	12	,	,	PUNCT
ajfa-1001	105	13	vol	vol	NOUN
ajfa-1001	105	14	.	.	PROPN
ajfa-1001	106	1	3	3	NUM
ajfa-1001	106	2	,	,	PUNCT
ajfa-1001	106	3	no	no	INTJ
ajfa-1001	106	4	.	.	NOUN
ajfa-1001	106	5	1	1	NUM
ajfa-1001	106	6	:	:	PUNCT
ajfa-1001	106	7	e1	e1	VERB
ajfa-1001	106	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	106	9	6	6	NUM
ajfa-1001	106	10	banks	bank	NOUN
ajfa-1001	106	11	(	(	PUNCT
ajfa-1001	106	12	frantianni	frantianni	NOUN
ajfa-1001	106	13	and	and	CCONJ
ajfa-1001	106	14	marchionne	marchionne	NOUN
ajfa-1001	106	15	,	,	PUNCT
ajfa-1001	106	16	2009	2009	NUM
ajfa-1001	106	17	;	;	PUNCT
ajfa-1001	106	18	also	also	ADV
ajfa-1001	106	19	see	see	VERB
ajfa-1001	106	20	veron	veron	PROPN
ajfa-1001	106	21	,	,	PUNCT
ajfa-1001	106	22	2008	2008	NUM
ajfa-1001	106	23	)	)	PUNCT
ajfa-1001	106	24	.	.	PUNCT
ajfa-1001	107	1	fair	fair	ADJ
ajfa-1001	107	2	value	value	NOUN
ajfa-1001	107	3	reporting	reporting	NOUN
ajfa-1001	107	4	also	also	ADV
ajfa-1001	107	5	affected	affect	VERB
ajfa-1001	107	6	the	the	DET
ajfa-1001	107	7	regulatory	regulatory	ADJ
ajfa-1001	107	8	capital	capital	NOUN
ajfa-1001	107	9	requirements	requirement	NOUN
ajfa-1001	107	10	imposed	impose	VERB
ajfa-1001	107	11	by	by	ADP
ajfa-1001	107	12	prudential	prudential	ADJ
ajfa-1001	107	13	regulators	regulator	NOUN
ajfa-1001	107	14	,	,	PUNCT
ajfa-1001	107	15	which	which	PRON
ajfa-1001	107	16	may	may	AUX
ajfa-1001	107	17	have	have	AUX
ajfa-1001	107	18	forced	force	VERB
ajfa-1001	107	19	banks	bank	NOUN
ajfa-1001	107	20	to	to	PART
ajfa-1001	107	21	sell	sell	VERB
ajfa-1001	107	22	assets	asset	NOUN
ajfa-1001	107	23	below	below	ADP
ajfa-1001	107	24	fundamental	fundamental	ADJ
ajfa-1001	107	25	values6	values6	NOUN
ajfa-1001	107	26	(	(	PUNCT
ajfa-1001	107	27	khan	khan	PROPN
ajfa-1001	107	28	,	,	PUNCT
ajfa-1001	107	29	2010	2010	NUM
ajfa-1001	107	30	)	)	PUNCT
ajfa-1001	107	31	.	.	PUNCT
ajfa-1001	108	1	by	by	ADP
ajfa-1001	108	2	contrast	contrast	NOUN
ajfa-1001	108	3	,	,	PUNCT
ajfa-1001	108	4	shaffer	shaffer	NOUN
ajfa-1001	108	5	(	(	PUNCT
ajfa-1001	108	6	2010	2010	NUM
ajfa-1001	108	7	)	)	PUNCT
ajfa-1001	108	8	found	find	VERB
ajfa-1001	108	9	that	that	SCONJ
ajfa-1001	108	10	,	,	PUNCT
ajfa-1001	108	11	for	for	ADP
ajfa-1001	108	12	large	large	ADJ
ajfa-1001	108	13	american	american	ADJ
ajfa-1001	108	14	banks	bank	NOUN
ajfa-1001	108	15	in	in	ADP
ajfa-1001	108	16	2008	2008	NUM
ajfa-1001	108	17	,	,	PUNCT
ajfa-1001	108	18	capital	capital	NOUN
ajfa-1001	108	19	destruction	destruction	NOUN
ajfa-1001	108	20	or	or	CCONJ
ajfa-1001	108	21	depletion	depletion	NOUN
ajfa-1001	108	22	was	be	AUX
ajfa-1001	108	23	caused	cause	VERB
ajfa-1001	108	24	by	by	ADP
ajfa-1001	108	25	large	large	ADJ
ajfa-1001	108	26	loan	loan	NOUN
ajfa-1001	108	27	losses	loss	NOUN
ajfa-1001	108	28	,	,	PUNCT
ajfa-1001	108	29	trading	trading	NOUN
ajfa-1001	108	30	losses	loss	NOUN
ajfa-1001	108	31	and	and	CCONJ
ajfa-1001	108	32	dividend	dividend	NOUN
ajfa-1001	108	33	payments	payment	NOUN
ajfa-1001	108	34	,	,	PUNCT
ajfa-1001	108	35	rather	rather	ADV
ajfa-1001	108	36	than	than	ADP
ajfa-1001	108	37	by	by	ADP
ajfa-1001	108	38	the	the	DET
ajfa-1001	108	39	reporting	reporting	NOUN
ajfa-1001	108	40	of	of	ADP
ajfa-1001	108	41	assets	asset	NOUN
ajfa-1001	108	42	and	and	CCONJ
ajfa-1001	108	43	liabilities	liability	NOUN
ajfa-1001	108	44	at	at	ADP
ajfa-1001	108	45	fair	fair	ADJ
ajfa-1001	108	46	value	value	NOUN
ajfa-1001	108	47	.	.	PUNCT
ajfa-1001	109	1	the	the	DET
ajfa-1001	109	2	impact	impact	NOUN
ajfa-1001	109	3	of	of	ADP
ajfa-1001	109	4	the	the	DET
ajfa-1001	109	5	current	current	ADJ
ajfa-1001	109	6	fair	fair	ADJ
ajfa-1001	109	7	value	value	NOUN
ajfa-1001	109	8	measurement	measurement	NOUN
ajfa-1001	109	9	framework	framework	NOUN
ajfa-1001	109	10	on	on	ADP
ajfa-1001	109	11	capital	capital	NOUN
ajfa-1001	109	12	was	be	AUX
ajfa-1001	109	13	not	not	PART
ajfa-1001	109	14	large	large	ADJ
ajfa-1001	109	15	enough	enough	ADV
ajfa-1001	109	16	to	to	PART
ajfa-1001	109	17	trigger	trigger	VERB
ajfa-1001	109	18	asset	asset	NOUN
ajfa-1001	109	19	sales	sale	NOUN
ajfa-1001	109	20	to	to	AUX
ajfa-1001	109	21	replenish	replenish	VERB
ajfa-1001	109	22	capital	capital	NOUN
ajfa-1001	109	23	and	and	CCONJ
ajfa-1001	109	24	created	create	VERB
ajfa-1001	109	25	a	a	DET
ajfa-1001	109	26	downward	downward	ADJ
ajfa-1001	109	27	“	"	PUNCT
ajfa-1001	109	28	spiralling	spiralling	ADJ
ajfa-1001	109	29	”	"	PUNCT
ajfa-1001	109	30	offload	offload	NOUN
ajfa-1001	109	31	of	of	ADP
ajfa-1001	109	32	assets	asset	NOUN
ajfa-1001	109	33	.	.	PUNCT
ajfa-1001	110	1	barth	barth	NOUN
ajfa-1001	110	2	and	and	CCONJ
ajfa-1001	110	3	landman	landman	PROPN
ajfa-1001	110	4	(	(	PUNCT
ajfa-1001	110	5	2010	2010	NUM
ajfa-1001	110	6	)	)	PUNCT
ajfa-1001	110	7	noted	note	VERB
ajfa-1001	110	8	that	that	SCONJ
ajfa-1001	110	9	the	the	DET
ajfa-1001	110	10	collapse	collapse	NOUN
ajfa-1001	110	11	of	of	ADP
ajfa-1001	110	12	the	the	DET
ajfa-1001	110	13	housing	housing	NOUN
ajfa-1001	110	14	market	market	NOUN
ajfa-1001	110	15	in	in	ADP
ajfa-1001	110	16	the	the	DET
ajfa-1001	110	17	united	united	PROPN
ajfa-1001	110	18	states	states	PROPN
ajfa-1001	110	19	resulted	result	VERB
ajfa-1001	110	20	in	in	ADP
ajfa-1001	110	21	the	the	DET
ajfa-1001	110	22	collapse	collapse	NOUN
ajfa-1001	110	23	of	of	ADP
ajfa-1001	110	24	fair	fair	ADJ
ajfa-1001	110	25	values	value	NOUN
ajfa-1001	110	26	of	of	ADP
ajfa-1001	110	27	loans	loan	NOUN
ajfa-1001	110	28	.	.	PUNCT
ajfa-1001	111	1	loans	loan	NOUN
ajfa-1001	111	2	were	be	AUX
ajfa-1001	111	3	generally	generally	ADV
ajfa-1001	111	4	the	the	DET
ajfa-1001	111	5	largest	large	ADJ
ajfa-1001	111	6	asset	asset	NOUN
ajfa-1001	111	7	group	group	NOUN
ajfa-1001	111	8	held	hold	VERB
ajfa-1001	111	9	by	by	ADP
ajfa-1001	111	10	commercial	commercial	ADJ
ajfa-1001	111	11	banks	bank	NOUN
ajfa-1001	111	12	.	.	PUNCT
ajfa-1001	112	1	however	however	ADV
ajfa-1001	112	2	,	,	PUNCT
ajfa-1001	112	3	as	as	SCONJ
ajfa-1001	112	4	allowed	allow	VERB
ajfa-1001	112	5	by	by	ADP
ajfa-1001	112	6	the	the	DET
ajfa-1001	112	7	standards	standard	NOUN
ajfa-1001	112	8	,	,	PUNCT
ajfa-1001	112	9	loans	loan	NOUN
ajfa-1001	112	10	were	be	AUX
ajfa-1001	112	11	not	not	PART
ajfa-1001	112	12	reported	report	VERB
ajfa-1001	112	13	in	in	ADP
ajfa-1001	112	14	the	the	DET
ajfa-1001	112	15	primary	primary	ADJ
ajfa-1001	112	16	financial	financial	ADJ
ajfa-1001	112	17	statements	statement	NOUN
ajfa-1001	112	18	at	at	ADP
ajfa-1001	112	19	fair	fair	ADJ
ajfa-1001	112	20	value	value	NOUN
ajfa-1001	112	21	.	.	PUNCT
ajfa-1001	113	1	the	the	DET
ajfa-1001	113	2	proportion	proportion	NOUN
ajfa-1001	113	3	of	of	ADP
ajfa-1001	113	4	banks	bank	NOUN
ajfa-1001	113	5	’	'	PUNCT
ajfa-1001	113	6	assets	asset	NOUN
ajfa-1001	113	7	reported	report	VERB
ajfa-1001	113	8	at	at	ADP
ajfa-1001	113	9	fair	fair	ADJ
ajfa-1001	113	10	value	value	NOUN
ajfa-1001	113	11	in	in	ADP
ajfa-1001	113	12	the	the	DET
ajfa-1001	113	13	first	first	ADJ
ajfa-1001	113	14	quarter	quarter	NOUN
ajfa-1001	113	15	ending	end	VERB
ajfa-1001	113	16	31	31	NUM
ajfa-1001	113	17	march	march	NOUN
ajfa-1001	113	18	2008	2008	NUM
ajfa-1001	113	19	in	in	ADP
ajfa-1001	113	20	a	a	DET
ajfa-1001	113	21	sample	sample	NOUN
ajfa-1001	113	22	of	of	ADP
ajfa-1001	113	23	50	50	NUM
ajfa-1001	113	24	representative	representative	ADJ
ajfa-1001	113	25	banks	bank	NOUN
ajfa-1001	113	26	in	in	ADP
ajfa-1001	113	27	the	the	DET
ajfa-1001	113	28	united	united	PROPN
ajfa-1001	113	29	states	states	PROPN
ajfa-1001	113	30	was	be	AUX
ajfa-1001	113	31	only	only	ADV
ajfa-1001	113	32	approximately	approximately	ADV
ajfa-1001	113	33	31	31	NUM
ajfa-1001	113	34	%	%	NOUN
ajfa-1001	113	35	(	(	PUNCT
ajfa-1001	113	36	sec	sec	PROPN
ajfa-1001	113	37	,	,	PUNCT
ajfa-1001	113	38	2008	2008	NUM
ajfa-1001	113	39	)	)	PUNCT
ajfa-1001	113	40	.	.	PUNCT
ajfa-1001	114	1	the	the	DET
ajfa-1001	114	2	majority	majority	NOUN
ajfa-1001	114	3	of	of	ADP
ajfa-1001	114	4	banks	bank	NOUN
ajfa-1001	114	5	’	'	PUNCT
ajfa-1001	114	6	assets	asset	NOUN
ajfa-1001	114	7	were	be	AUX
ajfa-1001	114	8	reported	report	VERB
ajfa-1001	114	9	at	at	ADP
ajfa-1001	114	10	cost	cost	NOUN
ajfa-1001	114	11	,	,	PUNCT
ajfa-1001	114	12	or	or	CCONJ
ajfa-1001	114	13	under	under	ADP
ajfa-1001	114	14	alternative	alternative	ADJ
ajfa-1001	114	15	measurement	measurement	NOUN
ajfa-1001	114	16	systems	system	NOUN
ajfa-1001	114	17	other	other	ADJ
ajfa-1001	114	18	than	than	ADP
ajfa-1001	114	19	at	at	ADP
ajfa-1001	114	20	fair	fair	ADJ
ajfa-1001	114	21	value	value	NOUN
ajfa-1001	114	22	.	.	PUNCT
ajfa-1001	115	1	similarly	similarly	ADV
ajfa-1001	115	2	,	,	PUNCT
ajfa-1001	115	3	the	the	DET
ajfa-1001	115	4	proportion	proportion	NOUN
ajfa-1001	115	5	of	of	ADP
ajfa-1001	115	6	banks	bank	NOUN
ajfa-1001	115	7	’	'	PUNCT
ajfa-1001	115	8	liabilities	liability	NOUN
ajfa-1001	115	9	reported	report	VERB
ajfa-1001	115	10	at	at	ADP
ajfa-1001	115	11	fair	fair	ADJ
ajfa-1001	115	12	value	value	NOUN
ajfa-1001	115	13	may	may	AUX
ajfa-1001	115	14	also	also	ADV
ajfa-1001	115	15	have	have	AUX
ajfa-1001	115	16	been	be	AUX
ajfa-1001	115	17	minor	minor	ADJ
ajfa-1001	115	18	because	because	SCONJ
ajfa-1001	115	19	deposits	deposit	NOUN
ajfa-1001	115	20	and	and	CCONJ
ajfa-1001	115	21	debts	debt	NOUN
ajfa-1001	115	22	,	,	PUNCT
ajfa-1001	115	23	which	which	PRON
ajfa-1001	115	24	are	be	AUX
ajfa-1001	115	25	major	major	ADJ
ajfa-1001	115	26	liabilities	liability	NOUN
ajfa-1001	115	27	,	,	PUNCT
ajfa-1001	115	28	were	be	AUX
ajfa-1001	115	29	still	still	ADV
ajfa-1001	115	30	reported	report	VERB
ajfa-1001	115	31	at	at	ADP
ajfa-1001	115	32	historical	historical	ADJ
ajfa-1001	115	33	cost	cost	NOUN
ajfa-1001	115	34	.	.	PUNCT
ajfa-1001	116	1	recent	recent	ADJ
ajfa-1001	116	2	research	research	NOUN
ajfa-1001	116	3	has	have	AUX
ajfa-1001	116	4	focused	focus	VERB
ajfa-1001	116	5	on	on	ADP
ajfa-1001	116	6	the	the	DET
ajfa-1001	116	7	effects	effect	NOUN
ajfa-1001	116	8	of	of	ADP
ajfa-1001	116	9	fair	fair	ADJ
ajfa-1001	116	10	value	value	NOUN
ajfa-1001	116	11	accounting	accounting	NOUN
ajfa-1001	116	12	in	in	ADP
ajfa-1001	116	13	the	the	DET
ajfa-1001	116	14	current	current	ADJ
ajfa-1001	116	15	mixed	mix	VERB
ajfa-1001	116	16	-	-	PUNCT
ajfa-1001	116	17	measurement	measurement	NOUN
ajfa-1001	116	18	system	system	NOUN
ajfa-1001	116	19	.	.	PUNCT
ajfa-1001	117	1	under	under	ADP
ajfa-1001	117	2	the	the	DET
ajfa-1001	117	3	mixed	mix	VERB
ajfa-1001	117	4	-	-	PUNCT
ajfa-1001	117	5	measurement	measurement	NOUN
ajfa-1001	117	6	system	system	NOUN
ajfa-1001	117	7	,	,	PUNCT
ajfa-1001	117	8	banks	bank	NOUN
ajfa-1001	117	9	did	do	AUX
ajfa-1001	117	10	not	not	PART
ajfa-1001	117	11	report	report	VERB
ajfa-1001	117	12	all	all	DET
ajfa-1001	117	13	financial	financial	ADJ
ajfa-1001	117	14	instruments	instrument	NOUN
ajfa-1001	117	15	at	at	ADP
ajfa-1001	117	16	fair	fair	ADJ
ajfa-1001	117	17	value	value	NOUN
ajfa-1001	117	18	.	.	PUNCT
ajfa-1001	118	1	therefore	therefore	ADV
ajfa-1001	118	2	,	,	PUNCT
ajfa-1001	118	3	a	a	DET
ajfa-1001	118	4	question	question	NOUN
ajfa-1001	118	5	may	may	AUX
ajfa-1001	118	6	be	be	AUX
ajfa-1001	118	7	asked	ask	VERB
ajfa-1001	118	8	in	in	ADP
ajfa-1001	118	9	relation	relation	NOUN
ajfa-1001	118	10	to	to	ADP
ajfa-1001	118	11	what	what	PRON
ajfa-1001	118	12	the	the	DET
ajfa-1001	118	13	effects	effect	NOUN
ajfa-1001	118	14	of	of	ADP
ajfa-1001	118	15	using	use	VERB
ajfa-1001	118	16	fair	fair	ADJ
ajfa-1001	118	17	value	value	NOUN
ajfa-1001	118	18	measurement	measurement	NOUN
ajfa-1001	118	19	for	for	ADP
ajfa-1001	118	20	all	all	DET
ajfa-1001	118	21	financial	financial	ADJ
ajfa-1001	118	22	instruments	instrument	NOUN
ajfa-1001	118	23	would	would	AUX
ajfa-1001	118	24	have	have	AUX
ajfa-1001	118	25	been	be	AUX
ajfa-1001	118	26	during	during	ADP
ajfa-1001	118	27	the	the	DET
ajfa-1001	118	28	gfc	gfc	NOUN
ajfa-1001	118	29	.	.	PUNCT
ajfa-1001	119	1	3	3	X
ajfa-1001	119	2	.	.	X
ajfa-1001	119	3	research	research	NOUN
ajfa-1001	119	4	questions	question	NOUN
ajfa-1001	119	5	from	from	ADP
ajfa-1001	119	6	the	the	DET
ajfa-1001	119	7	mid-1980s	mid-1980	NOUN
ajfa-1001	119	8	,	,	PUNCT
ajfa-1001	119	9	the	the	DET
ajfa-1001	119	10	fasb	fasb	NOUN
ajfa-1001	119	11	commenced	commence	VERB
ajfa-1001	119	12	working	work	VERB
ajfa-1001	119	13	on	on	ADP
ajfa-1001	119	14	several	several	ADJ
ajfa-1001	119	15	projects	project	NOUN
ajfa-1001	119	16	whose	whose	DET
ajfa-1001	119	17	aim	aim	NOUN
ajfa-1001	119	18	was	be	AUX
ajfa-1001	119	19	to	to	PART
ajfa-1001	119	20	develop	develop	VERB
ajfa-1001	119	21	accounting	accounting	NOUN
ajfa-1001	119	22	standards	standard	NOUN
ajfa-1001	119	23	for	for	ADP
ajfa-1001	119	24	new	new	ADJ
ajfa-1001	119	25	financial	financial	ADJ
ajfa-1001	119	26	instruments	instrument	NOUN
ajfa-1001	119	27	and	and	CCONJ
ajfa-1001	119	28	related	related	ADJ
ajfa-1001	119	29	transactions	transaction	NOUN
ajfa-1001	119	30	,	,	PUNCT
ajfa-1001	119	31	including	include	VERB
ajfa-1001	119	32	disclosure	disclosure	NOUN
ajfa-1001	119	33	standards	standard	NOUN
ajfa-1001	119	34	(	(	PUNCT
ajfa-1001	119	35	fasb	fasb	NOUN
ajfa-1001	119	36	,	,	PUNCT
ajfa-1001	119	37	2008	2008	NUM
ajfa-1001	119	38	)	)	PUNCT
ajfa-1001	119	39	.	.	PUNCT
ajfa-1001	120	1	the	the	DET
ajfa-1001	120	2	first	first	ADJ
ajfa-1001	120	3	disclosure	disclosure	NOUN
ajfa-1001	120	4	standard	standard	NOUN
ajfa-1001	120	5	was	be	AUX
ajfa-1001	120	6	issued	issue	VERB
ajfa-1001	120	7	in	in	ADP
ajfa-1001	120	8	1990	1990	NUM
ajfa-1001	120	9	,	,	PUNCT
ajfa-1001	120	10	fas	fas	PROPN
ajfa-1001	120	11	105	105	NUM
ajfa-1001	120	12	,	,	PUNCT
ajfa-1001	120	13	disclosures	disclosure	NOUN
ajfa-1001	120	14	of	of	ADP
ajfa-1001	120	15	information	information	NOUN
ajfa-1001	120	16	about	about	ADP
ajfa-1001	120	17	financial	financial	ADJ
ajfa-1001	120	18	instruments	instrument	NOUN
ajfa-1001	120	19	with	with	ADP
ajfa-1001	120	20	off	off	ADP
ajfa-1001	120	21	-	-	PUNCT
ajfa-1001	120	22	balance	balance	NOUN
ajfa-1001	120	23	sheet	sheet	NOUN
ajfa-1001	120	24	risk	risk	NOUN
ajfa-1001	120	25	and	and	CCONJ
ajfa-1001	120	26	financial	financial	ADJ
ajfa-1001	120	27	instruments	instrument	NOUN
ajfa-1001	120	28	with	with	ADP
ajfa-1001	120	29	concentrations	concentration	NOUN
ajfa-1001	120	30	of	of	ADP
ajfa-1001	120	31	credit	credit	NOUN
ajfa-1001	120	32	risks	risk	NOUN
ajfa-1001	120	33	.	.	PUNCT
ajfa-1001	121	1	the	the	DET
ajfa-1001	121	2	second	second	ADJ
ajfa-1001	121	3	disclosure	disclosure	NOUN
ajfa-1001	121	4	standard	standard	NOUN
ajfa-1001	121	5	,	,	PUNCT
ajfa-1001	121	6	fas	fas	PROPN
ajfa-1001	121	7	107	107	NUM
ajfa-1001	121	8	,	,	PUNCT
ajfa-1001	121	9	disclosures	disclosure	NOUN
ajfa-1001	121	10	about	about	ADP
ajfa-1001	121	11	fair	fair	ADJ
ajfa-1001	121	12	value	value	NOUN
ajfa-1001	121	13	of	of	ADP
ajfa-1001	121	14	financial	financial	ADJ
ajfa-1001	121	15	instruments	instrument	NOUN
ajfa-1001	121	16	,	,	PUNCT
ajfa-1001	121	17	was	be	AUX
ajfa-1001	121	18	issued	issue	VERB
ajfa-1001	121	19	in	in	ADP
ajfa-1001	121	20	1991	1991	NUM
ajfa-1001	121	21	.	.	PUNCT
ajfa-1001	122	1	subsequently	subsequently	ADV
ajfa-1001	122	2	,	,	PUNCT
ajfa-1001	122	3	fair	fair	ADJ
ajfa-1001	122	4	value	value	NOUN
ajfa-1001	122	5	measurement	measurement	NOUN
ajfa-1001	122	6	in	in	ADP
ajfa-1001	122	7	the	the	DET
ajfa-1001	122	8	balance	balance	NOUN
ajfa-1001	122	9	sheet	sheet	NOUN
ajfa-1001	122	10	was	be	AUX
ajfa-1001	122	11	required	require	VERB
ajfa-1001	122	12	for	for	ADP
ajfa-1001	122	13	certain	certain	ADJ
ajfa-1001	122	14	types	type	NOUN
ajfa-1001	122	15	of	of	ADP
ajfa-1001	122	16	investment	investment	NOUN
ajfa-1001	122	17	securities	security	NOUN
ajfa-1001	122	18	through	through	ADP
ajfa-1001	122	19	fas	fas	PROPN
ajfa-1001	122	20	115	115	NUM
ajfa-1001	122	21	and	and	CCONJ
ajfa-1001	122	22	for	for	ADP
ajfa-1001	122	23	derivative	derivative	ADJ
ajfa-1001	122	24	financial	financial	ADJ
ajfa-1001	122	25	instruments	instrument	NOUN
ajfa-1001	122	26	through	through	ADP
ajfa-1001	122	27	fas	fas	PROPN
ajfa-1001	122	28	133	133	NUM
ajfa-1001	122	29	(	(	PUNCT
ajfa-1001	122	30	landsman	landsman	NOUN
ajfa-1001	122	31	,	,	PUNCT
ajfa-1001	122	32	2006	2006	NUM
ajfa-1001	122	33	)	)	PUNCT
ajfa-1001	122	34	.	.	PUNCT
ajfa-1001	123	1	under	under	ADP
ajfa-1001	123	2	the	the	DET
ajfa-1001	123	3	accounting	accounting	NOUN
ajfa-1001	123	4	standard	standard	ADJ
ajfa-1001	123	5	codification	codification	NOUN
ajfa-1001	123	6	(	(	PUNCT
ajfa-1001	123	7	asc	asc	PROPN
ajfa-1001	123	8	)	)	PUNCT
ajfa-1001	123	9	project	project	NOUN
ajfa-1001	123	10	,	,	PUNCT
ajfa-1001	123	11	in	in	ADP
ajfa-1001	123	12	2009	2009	NUM
ajfa-1001	123	13	the	the	DET
ajfa-1001	123	14	fasb	fasb	NOUN
ajfa-1001	123	15	issued	issue	VERB
ajfa-1001	123	16	fas	fas	PROPN
ajfa-1001	123	17	107	107	NUM
ajfa-1001	123	18	-	-	SYM
ajfa-1001	123	19	1	1	NUM
ajfa-1001	123	20	and	and	CCONJ
ajfa-1001	123	21	apb7	apb7	PROPN
ajfa-1001	123	22	28	28	NUM
ajfa-1001	123	23	-	-	SYM
ajfa-1001	123	24	1	1	NUM
ajfa-1001	123	25	,	,	PUNCT
ajfa-1001	123	26	interim	interim	ADJ
ajfa-1001	123	27	disclosures	disclosure	NOUN
ajfa-1001	123	28	about	about	ADP
ajfa-1001	123	29	fair	fair	ADJ
ajfa-1001	123	30	value	value	NOUN
ajfa-1001	123	31	of	of	ADP
ajfa-1001	123	32	financial	financial	ADJ
ajfa-1001	123	33	instruments	instrument	NOUN
ajfa-1001	123	34	,	,	PUNCT
ajfa-1001	123	35	which	which	PRON
ajfa-1001	123	36	was	be	AUX
ajfa-1001	123	37	subsequently	subsequently	ADV
ajfa-1001	123	38	replaced	replace	VERB
ajfa-1001	123	39	with	with	ADP
ajfa-1001	123	40	asc	asc	PROPN
ajfa-1001	123	41	825	825	PROPN
ajfa-1001	123	42	-	-	PUNCT
ajfa-1001	123	43	10	10	NUM
ajfa-1001	123	44	-	-	PUNCT
ajfa-1001	123	45	50	50	NUM
ajfa-1001	123	46	-	-	PUNCT
ajfa-1001	123	47	11	11	NUM
ajfa-1001	123	48	,	,	PUNCT
ajfa-1001	123	49	financial	financial	ADJ
ajfa-1001	123	50	instruments	instrument	NOUN
ajfa-1001	123	51	:	:	PUNCT
ajfa-1001	123	52	fair	fair	ADJ
ajfa-1001	123	53	value	value	NOUN
ajfa-1001	123	54	of	of	ADP
ajfa-1001	123	55	financial	financial	ADJ
ajfa-1001	123	56	instruments	instrument	NOUN
ajfa-1001	123	57	.	.	PUNCT
ajfa-1001	124	1	asc	asc	PROPN
ajfa-1001	124	2	825	825	PROPN
ajfa-1001	124	3	-	-	PUNCT
ajfa-1001	124	4	10	10	NUM
ajfa-1001	124	5	-	-	PUNCT
ajfa-1001	124	6	50	50	NUM
ajfa-1001	124	7	-	-	SYM
ajfa-1001	124	8	11	11	NUM
ajfa-1001	124	9	required	require	VERB
ajfa-1001	124	10	disclosures	disclosure	NOUN
ajfa-1001	124	11	of	of	ADP
ajfa-1001	124	12	the	the	DET
ajfa-1001	124	13	fair	fair	ADJ
ajfa-1001	124	14	values	value	NOUN
ajfa-1001	124	15	of	of	ADP
ajfa-1001	124	16	financial	financial	ADJ
ajfa-1001	124	17	instruments	instrument	NOUN
ajfa-1001	124	18	on	on	ADP
ajfa-1001	124	19	a	a	DET
ajfa-1001	124	20	more	more	ADV
ajfa-1001	124	21	regular	regular	ADJ
ajfa-1001	124	22	basis	basis	NOUN
ajfa-1001	124	23	(	(	PUNCT
ajfa-1001	124	24	quarterly	quarterly	ADJ
ajfa-1001	124	25	)	)	PUNCT
ajfa-1001	124	26	.	.	PUNCT
ajfa-1001	125	1	in	in	ADP
ajfa-1001	125	2	australia	australia	PROPN
ajfa-1001	125	3	in	in	ADP
ajfa-1001	125	4	1999	1999	NUM
ajfa-1001	125	5	,	,	PUNCT
ajfa-1001	125	6	the	the	DET
ajfa-1001	125	7	australian	australian	ADJ
ajfa-1001	125	8	accounting	accounting	NOUN
ajfa-1001	125	9	standards	standard	NOUN
ajfa-1001	125	10	boards	board	NOUN
ajfa-1001	125	11	(	(	PUNCT
ajfa-1001	125	12	aasb	aasb	PROPN
ajfa-1001	125	13	)	)	PUNCT
ajfa-1001	125	14	first	first	ADV
ajfa-1001	125	15	introduced	introduce	VERB
ajfa-1001	125	16	aasb	aasb	NOUN
ajfa-1001	125	17	1033	1033	NUM
ajfa-1001	125	18	,	,	PUNCT
ajfa-1001	125	19	presentation	presentation	NOUN
ajfa-1001	125	20	and	and	CCONJ
ajfa-1001	125	21	disclosures	disclosure	NOUN
ajfa-1001	125	22	of	of	ADP
ajfa-1001	125	23	financial	financial	ADJ
ajfa-1001	125	24	instruments	instrument	NOUN
ajfa-1001	125	25	,	,	PUNCT
ajfa-1001	125	26	which	which	PRON
ajfa-1001	125	27	required	require	VERB
ajfa-1001	125	28	disclosures	disclosure	NOUN
ajfa-1001	125	29	of	of	ADP
ajfa-1001	125	30	net	net	ADJ
ajfa-1001	125	31	fair	fair	ADJ
ajfa-1001	125	32	values	value	NOUN
ajfa-1001	125	33	of	of	ADP
ajfa-1001	125	34	all	all	DET
ajfa-1001	125	35	financial	financial	ADJ
ajfa-1001	125	36	instruments	instrument	NOUN
ajfa-1001	125	37	.	.	PUNCT
ajfa-1001	126	1	the	the	DET
ajfa-1001	126	2	rationale	rationale	NOUN
ajfa-1001	126	3	behind	behind	ADP
ajfa-1001	126	4	the	the	DET
ajfa-1001	126	5	requirement	requirement	NOUN
ajfa-1001	126	6	for	for	ADP
ajfa-1001	126	7	disclosures	disclosure	NOUN
ajfa-1001	126	8	was	be	AUX
ajfa-1001	126	9	that	that	DET
ajfa-1001	126	10	fair	fair	ADJ
ajfa-1001	126	11	value	value	NOUN
ajfa-1001	126	12	information	information	NOUN
ajfa-1001	126	13	was	be	AUX
ajfa-1001	126	14	“	"	PUNCT
ajfa-1001	126	15	widely	widely	ADV
ajfa-1001	126	16	used	use	VERB
ajfa-1001	126	17	for	for	ADP
ajfa-1001	126	18	business	business	NOUN
ajfa-1001	126	19	7	7	NUM
ajfa-1001	126	20	accounting	accounting	NOUN
ajfa-1001	126	21	principles	principle	NOUN
ajfa-1001	126	22	board	board	NOUN
ajfa-1001	126	23	.	.	PUNCT
ajfa-1001	127	1	asian	asian	ADJ
ajfa-1001	127	2	journal	journal	PROPN
ajfa-1001	127	3	of	of	ADP
ajfa-1001	127	4	finance	finance	PROPN
ajfa-1001	127	5	&	&	CCONJ
ajfa-1001	127	6	accounting	accounting	PROPN
ajfa-1001	127	7	issn	issn	PROPN
ajfa-1001	127	8	1946	1946	NUM
ajfa-1001	127	9	-	-	PUNCT
ajfa-1001	127	10	052x	052x	NOUN
ajfa-1001	127	11	2011	2011	NUM
ajfa-1001	127	12	,	,	PUNCT
ajfa-1001	127	13	vol	vol	NOUN
ajfa-1001	127	14	.	.	PROPN
ajfa-1001	128	1	3	3	NUM
ajfa-1001	128	2	,	,	PUNCT
ajfa-1001	128	3	no	no	INTJ
ajfa-1001	128	4	.	.	NOUN
ajfa-1001	128	5	1	1	NUM
ajfa-1001	128	6	:	:	PUNCT
ajfa-1001	128	7	e1	e1	VERB
ajfa-1001	128	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	128	9	7	7	NUM
ajfa-1001	128	10	purposes	purpose	NOUN
ajfa-1001	128	11	in	in	ADP
ajfa-1001	128	12	determining	determine	VERB
ajfa-1001	128	13	an	an	DET
ajfa-1001	128	14	entity	entity	NOUN
ajfa-1001	128	15	’s	’s	PART
ajfa-1001	128	16	overall	overall	ADJ
ajfa-1001	128	17	financial	financial	ADJ
ajfa-1001	128	18	position	position	NOUN
ajfa-1001	128	19	and	and	CCONJ
ajfa-1001	128	20	in	in	ADP
ajfa-1001	128	21	making	make	VERB
ajfa-1001	128	22	decisions	decision	NOUN
ajfa-1001	128	23	about	about	ADP
ajfa-1001	128	24	individual	individual	ADJ
ajfa-1001	128	25	financial	financial	ADJ
ajfa-1001	128	26	instruments	instrument	NOUN
ajfa-1001	128	27	”	"	PUNCT
ajfa-1001	128	28	(	(	PUNCT
ajfa-1001	128	29	aasb	aasb	NOUN
ajfa-1001	128	30	,	,	PUNCT
ajfa-1001	128	31	1999	1999	NUM
ajfa-1001	128	32	,	,	PUNCT
ajfa-1001	128	33	p.	p.	NOUN
ajfa-1001	128	34	37	37	NUM
ajfa-1001	128	35	)	)	PUNCT
ajfa-1001	128	36	.	.	PUNCT
ajfa-1001	129	1	aasb	aasb	PROPN
ajfa-1001	129	2	1033	1033	NUM
ajfa-1001	129	3	was	be	AUX
ajfa-1001	129	4	replaced	replace	VERB
ajfa-1001	129	5	by	by	ADP
ajfa-1001	129	6	aasb	aasb	NOUN
ajfa-1001	129	7	7	7	NUM
ajfa-1001	129	8	,	,	PUNCT
ajfa-1001	129	9	when	when	SCONJ
ajfa-1001	129	10	the	the	DET
ajfa-1001	129	11	iasb	iasb	ADJ
ajfa-1001	129	12	standards	standard	NOUN
ajfa-1001	129	13	were	be	AUX
ajfa-1001	129	14	adopted	adopt	VERB
ajfa-1001	129	15	in	in	ADP
ajfa-1001	129	16	australia	australia	PROPN
ajfa-1001	129	17	in	in	ADP
ajfa-1001	129	18	2005	2005	NUM
ajfa-1001	129	19	.	.	PUNCT
ajfa-1001	130	1	similar	similar	ADJ
ajfa-1001	130	2	to	to	ADP
ajfa-1001	130	3	fas	fas	PROPN
ajfa-1001	130	4	107	107	NUM
ajfa-1001	130	5	,	,	PUNCT
ajfa-1001	130	6	aasb	aasb	VERB
ajfa-1001	130	7	7	7	NUM
ajfa-1001	130	8	required	require	VERB
ajfa-1001	130	9	fair	fair	ADJ
ajfa-1001	130	10	value	value	NOUN
ajfa-1001	130	11	disclosures	disclosure	NOUN
ajfa-1001	130	12	,	,	PUNCT
ajfa-1001	130	13	in	in	ADP
ajfa-1001	130	14	a	a	DET
ajfa-1001	130	15	comparable	comparable	ADJ
ajfa-1001	130	16	manner	manner	NOUN
ajfa-1001	130	17	,	,	PUNCT
ajfa-1001	130	18	of	of	ADP
ajfa-1001	130	19	financial	financial	ADJ
ajfa-1001	130	20	instruments	instrument	NOUN
ajfa-1001	130	21	that	that	PRON
ajfa-1001	130	22	were	be	AUX
ajfa-1001	130	23	recognised	recognise	VERB
ajfa-1001	130	24	at	at	ADP
ajfa-1001	130	25	historical	historical	ADJ
ajfa-1001	130	26	cost	cost	NOUN
ajfa-1001	130	27	.	.	PUNCT
ajfa-1001	131	1	that	that	PRON
ajfa-1001	131	2	is	be	AUX
ajfa-1001	131	3	,	,	PUNCT
ajfa-1001	131	4	fair	fair	ADJ
ajfa-1001	131	5	value	value	NOUN
ajfa-1001	131	6	disclosures	disclosure	NOUN
ajfa-1001	131	7	were	be	AUX
ajfa-1001	131	8	to	to	PART
ajfa-1001	131	9	be	be	AUX
ajfa-1001	131	10	presented	present	VERB
ajfa-1001	131	11	together	together	ADV
ajfa-1001	131	12	with	with	ADP
ajfa-1001	131	13	the	the	DET
ajfa-1001	131	14	carrying	carry	VERB
ajfa-1001	131	15	amounts	amount	NOUN
ajfa-1001	131	16	reported	report	VERB
ajfa-1001	131	17	in	in	ADP
ajfa-1001	131	18	the	the	DET
ajfa-1001	131	19	balance	balance	NOUN
ajfa-1001	131	20	sheet	sheet	NOUN
ajfa-1001	131	21	.	.	PUNCT
ajfa-1001	132	1	with	with	ADP
ajfa-1001	132	2	the	the	DET
ajfa-1001	132	3	introduction	introduction	NOUN
ajfa-1001	132	4	of	of	ADP
ajfa-1001	132	5	fas	fas	PROPN
ajfa-1001	132	6	107	107	NUM
ajfa-1001	132	7	,	,	PUNCT
ajfa-1001	132	8	there	there	PRON
ajfa-1001	132	9	has	have	AUX
ajfa-1001	132	10	been	be	AUX
ajfa-1001	132	11	a	a	DET
ajfa-1001	132	12	significant	significant	ADJ
ajfa-1001	132	13	volume	volume	NOUN
ajfa-1001	132	14	of	of	ADP
ajfa-1001	132	15	accounting	accounting	NOUN
ajfa-1001	132	16	research	research	NOUN
ajfa-1001	132	17	that	that	PRON
ajfa-1001	132	18	has	have	AUX
ajfa-1001	132	19	concentrated	concentrate	VERB
ajfa-1001	132	20	on	on	ADP
ajfa-1001	132	21	the	the	DET
ajfa-1001	132	22	value	value	NOUN
ajfa-1001	132	23	-	-	PUNCT
ajfa-1001	132	24	relevance8	relevance8	NOUN
ajfa-1001	132	25	aspect	aspect	NOUN
ajfa-1001	132	26	of	of	ADP
ajfa-1001	132	27	banks	bank	NOUN
ajfa-1001	132	28	’	’	PART
ajfa-1001	132	29	fair	fair	ADJ
ajfa-1001	132	30	value	value	NOUN
ajfa-1001	132	31	disclosures	disclosure	NOUN
ajfa-1001	132	32	.	.	PUNCT
ajfa-1001	133	1	focusing	focus	VERB
ajfa-1001	133	2	on	on	ADP
ajfa-1001	133	3	financial	financial	ADJ
ajfa-1001	133	4	institutions	institution	NOUN
ajfa-1001	133	5	and	and	CCONJ
ajfa-1001	133	6	particularly	particularly	ADV
ajfa-1001	133	7	the	the	DET
ajfa-1001	133	8	banking	banking	NOUN
ajfa-1001	133	9	industry	industry	NOUN
ajfa-1001	133	10	,	,	PUNCT
ajfa-1001	133	11	these	these	DET
ajfa-1001	133	12	studies	study	NOUN
ajfa-1001	133	13	investigated	investigate	VERB
ajfa-1001	133	14	major	major	ADJ
ajfa-1001	133	15	classes	class	NOUN
ajfa-1001	133	16	of	of	ADP
ajfa-1001	133	17	financial	financial	ADJ
ajfa-1001	133	18	instruments	instrument	NOUN
ajfa-1001	133	19	,	,	PUNCT
ajfa-1001	133	20	including	include	VERB
ajfa-1001	133	21	investment	investment	NOUN
ajfa-1001	133	22	securities	security	NOUN
ajfa-1001	133	23	,	,	PUNCT
ajfa-1001	133	24	loans	loan	NOUN
ajfa-1001	133	25	and	and	CCONJ
ajfa-1001	133	26	debts	debt	NOUN
ajfa-1001	133	27	(	(	PUNCT
ajfa-1001	133	28	see	see	VERB
ajfa-1001	133	29	barth	barth	NOUN
ajfa-1001	133	30	,	,	PUNCT
ajfa-1001	133	31	1994	1994	NUM
ajfa-1001	133	32	;	;	PUNCT
ajfa-1001	133	33	barth	barth	NOUN
ajfa-1001	133	34	et	et	PROPN
ajfa-1001	133	35	al	al	PROPN
ajfa-1001	133	36	.	.	PROPN
ajfa-1001	133	37	,	,	PUNCT
ajfa-1001	133	38	1995	1995	NUM
ajfa-1001	133	39	;	;	PUNCT
ajfa-1001	133	40	barth	barth	NOUN
ajfa-1001	133	41	et	et	PROPN
ajfa-1001	133	42	al	al	PROPN
ajfa-1001	133	43	.	.	PROPN
ajfa-1001	133	44	,	,	PUNCT
ajfa-1001	133	45	1996	1996	NUM
ajfa-1001	133	46	;	;	PUNCT
ajfa-1001	133	47	eccher	eccher	NOUN
ajfa-1001	133	48	et	et	PROPN
ajfa-1001	133	49	al	al	PROPN
ajfa-1001	133	50	.	.	PROPN
ajfa-1001	133	51	,	,	PUNCT
ajfa-1001	133	52	1996	1996	NUM
ajfa-1001	133	53	;	;	PUNCT
ajfa-1001	133	54	yonetani	yonetani	PROPN
ajfa-1001	133	55	and	and	CCONJ
ajfa-1001	133	56	katsuo	katsuo	PROPN
ajfa-1001	133	57	,	,	PUNCT
ajfa-1001	133	58	1998	1998	NUM
ajfa-1001	133	59	)	)	PUNCT
ajfa-1001	133	60	.	.	PUNCT
ajfa-1001	134	1	they	they	PRON
ajfa-1001	134	2	found	find	VERB
ajfa-1001	134	3	significant	significant	ADJ
ajfa-1001	134	4	positive	positive	ADJ
ajfa-1001	134	5	correlations	correlation	NOUN
ajfa-1001	134	6	between	between	ADP
ajfa-1001	134	7	fair	fair	ADJ
ajfa-1001	134	8	value	value	NOUN
ajfa-1001	134	9	disclosures	disclosure	NOUN
ajfa-1001	134	10	and	and	CCONJ
ajfa-1001	134	11	market	market	NOUN
ajfa-1001	134	12	-	-	PUNCT
ajfa-1001	134	13	based	base	VERB
ajfa-1001	134	14	measures	measure	NOUN
ajfa-1001	134	15	such	such	ADJ
ajfa-1001	134	16	as	as	ADP
ajfa-1001	134	17	share	share	NOUN
ajfa-1001	134	18	prices	price	NOUN
ajfa-1001	134	19	.	.	PUNCT
ajfa-1001	135	1	other	other	ADJ
ajfa-1001	135	2	researchers	researcher	NOUN
ajfa-1001	135	3	furthered	further	VERB
ajfa-1001	135	4	these	these	DET
ajfa-1001	135	5	studies	study	NOUN
ajfa-1001	135	6	by	by	ADP
ajfa-1001	135	7	examining	examine	VERB
ajfa-1001	135	8	the	the	DET
ajfa-1001	135	9	risk	risk	NOUN
ajfa-1001	135	10	-	-	PUNCT
ajfa-1001	135	11	relevance	relevance	NOUN
ajfa-1001	135	12	aspect	aspect	NOUN
ajfa-1001	135	13	of	of	ADP
ajfa-1001	135	14	fair	fair	ADJ
ajfa-1001	135	15	value	value	NOUN
ajfa-1001	135	16	disclosures	disclosure	NOUN
ajfa-1001	135	17	.	.	PUNCT
ajfa-1001	136	1	their	their	PRON
ajfa-1001	136	2	results	result	NOUN
ajfa-1001	136	3	also	also	ADV
ajfa-1001	136	4	showed	show	VERB
ajfa-1001	136	5	a	a	DET
ajfa-1001	136	6	positive	positive	ADJ
ajfa-1001	136	7	relationship	relationship	NOUN
ajfa-1001	136	8	between	between	ADP
ajfa-1001	136	9	fair	fair	ADJ
ajfa-1001	136	10	value	value	NOUN
ajfa-1001	136	11	measures	measure	NOUN
ajfa-1001	136	12	and	and	CCONJ
ajfa-1001	136	13	market	market	NOUN
ajfa-1001	136	14	-	-	PUNCT
ajfa-1001	136	15	based	base	VERB
ajfa-1001	136	16	risk	risk	NOUN
ajfa-1001	136	17	measures	measure	NOUN
ajfa-1001	136	18	(	(	PUNCT
ajfa-1001	136	19	hodder	hodder	PROPN
ajfa-1001	136	20	et	et	PROPN
ajfa-1001	136	21	al	al	PROPN
ajfa-1001	136	22	.	.	PROPN
ajfa-1001	136	23	,	,	PUNCT
ajfa-1001	136	24	2006	2006	NUM
ajfa-1001	136	25	)	)	PUNCT
ajfa-1001	136	26	.	.	PUNCT
ajfa-1001	137	1	nevertheless	nevertheless	ADV
ajfa-1001	137	2	,	,	PUNCT
ajfa-1001	137	3	it	it	PRON
ajfa-1001	137	4	is	be	AUX
ajfa-1001	137	5	also	also	ADV
ajfa-1001	137	6	observed	observe	VERB
ajfa-1001	137	7	that	that	SCONJ
ajfa-1001	137	8	increasing	increase	VERB
ajfa-1001	137	9	the	the	DET
ajfa-1001	137	10	disclosures	disclosure	NOUN
ajfa-1001	137	11	about	about	ADP
ajfa-1001	137	12	the	the	DET
ajfa-1001	137	13	fair	fair	ADJ
ajfa-1001	137	14	values	value	NOUN
ajfa-1001	137	15	of	of	ADP
ajfa-1001	137	16	financial	financial	ADJ
ajfa-1001	137	17	instruments	instrument	NOUN
ajfa-1001	137	18	can	can	AUX
ajfa-1001	137	19	not	not	PART
ajfa-1001	137	20	be	be	AUX
ajfa-1001	137	21	viewed	view	VERB
ajfa-1001	137	22	as	as	ADP
ajfa-1001	137	23	substitutes	substitute	NOUN
ajfa-1001	137	24	for	for	ADP
ajfa-1001	137	25	the	the	DET
ajfa-1001	137	26	recognition	recognition	NOUN
ajfa-1001	137	27	of	of	ADP
ajfa-1001	137	28	financial	financial	ADJ
ajfa-1001	137	29	instruments	instrument	NOUN
ajfa-1001	137	30	in	in	ADP
ajfa-1001	137	31	the	the	DET
ajfa-1001	137	32	primary	primary	ADJ
ajfa-1001	137	33	financial	financial	ADJ
ajfa-1001	137	34	statements	statement	NOUN
ajfa-1001	137	35	(	(	PUNCT
ajfa-1001	137	36	schipper	schipper	NOUN
ajfa-1001	137	37	,	,	PUNCT
ajfa-1001	137	38	2007	2007	NUM
ajfa-1001	137	39	)	)	PUNCT
ajfa-1001	137	40	.	.	PUNCT
ajfa-1001	138	1	ahmed	ahmed	PROPN
ajfa-1001	138	2	et	et	PROPN
ajfa-1001	138	3	al	al	PROPN
ajfa-1001	138	4	.	.	PROPN
ajfa-1001	138	5	(	(	PUNCT
ajfa-1001	138	6	2006	2006	NUM
ajfa-1001	138	7	)	)	PUNCT
ajfa-1001	138	8	provided	provide	VERB
ajfa-1001	138	9	evidence	evidence	NOUN
ajfa-1001	138	10	on	on	ADP
ajfa-1001	138	11	how	how	SCONJ
ajfa-1001	138	12	investors	investor	NOUN
ajfa-1001	138	13	’	'	PUNCT
ajfa-1001	138	14	valuation	valuation	NOUN
ajfa-1001	138	15	of	of	ADP
ajfa-1001	138	16	derivatives	derivative	NOUN
ajfa-1001	138	17	differed	differ	VERB
ajfa-1001	138	18	,	,	PUNCT
ajfa-1001	138	19	depending	depend	VERB
ajfa-1001	138	20	on	on	ADP
ajfa-1001	138	21	whether	whether	SCONJ
ajfa-1001	138	22	these	these	DET
ajfa-1001	138	23	instruments	instrument	NOUN
ajfa-1001	138	24	were	be	AUX
ajfa-1001	138	25	recognised	recognise	VERB
ajfa-1001	138	26	or	or	CCONJ
ajfa-1001	138	27	disclosed	disclose	VERB
ajfa-1001	138	28	.	.	PUNCT
ajfa-1001	139	1	they	they	PRON
ajfa-1001	139	2	identified	identify	VERB
ajfa-1001	139	3	that	that	SCONJ
ajfa-1001	139	4	the	the	DET
ajfa-1001	139	5	valuation	valuation	NOUN
ajfa-1001	139	6	coefficients	coefficient	VERB
ajfa-1001	139	7	on	on	ADP
ajfa-1001	139	8	recognised	recognise	VERB
ajfa-1001	139	9	derivatives	derivative	NOUN
ajfa-1001	139	10	were	be	AUX
ajfa-1001	139	11	significant	significant	ADJ
ajfa-1001	139	12	,	,	PUNCT
ajfa-1001	139	13	whereas	whereas	SCONJ
ajfa-1001	139	14	the	the	DET
ajfa-1001	139	15	valuation	valuation	NOUN
ajfa-1001	139	16	coefficients	coefficient	VERB
ajfa-1001	139	17	on	on	ADP
ajfa-1001	139	18	disclosed	disclose	VERB
ajfa-1001	139	19	derivatives	derivative	NOUN
ajfa-1001	139	20	were	be	AUX
ajfa-1001	139	21	not	not	PART
ajfa-1001	139	22	significant	significant	ADJ
ajfa-1001	139	23	.	.	PUNCT
ajfa-1001	140	1	they	they	PRON
ajfa-1001	140	2	concluded	conclude	VERB
ajfa-1001	140	3	that	that	SCONJ
ajfa-1001	140	4	fas	fas	PROPN
ajfa-1001	140	5	133	133	NUM
ajfa-1001	140	6	,	,	PUNCT
ajfa-1001	140	7	which	which	PRON
ajfa-1001	140	8	required	require	VERB
ajfa-1001	140	9	recognition	recognition	NOUN
ajfa-1001	140	10	of	of	ADP
ajfa-1001	140	11	all	all	DET
ajfa-1001	140	12	free	free	ADJ
ajfa-1001	140	13	-	-	PUNCT
ajfa-1001	140	14	standing	stand	VERB
ajfa-1001	140	15	derivatives	derivative	NOUN
ajfa-1001	140	16	,	,	PUNCT
ajfa-1001	140	17	increased	increase	VERB
ajfa-1001	140	18	the	the	DET
ajfa-1001	140	19	transparency	transparency	NOUN
ajfa-1001	140	20	of	of	ADP
ajfa-1001	140	21	the	the	DET
ajfa-1001	140	22	financial	financial	ADJ
ajfa-1001	140	23	statements	statement	NOUN
ajfa-1001	140	24	.	.	PUNCT
ajfa-1001	141	1	overall	overall	ADV
ajfa-1001	141	2	,	,	PUNCT
ajfa-1001	141	3	it	it	PRON
ajfa-1001	141	4	could	could	AUX
ajfa-1001	141	5	be	be	AUX
ajfa-1001	141	6	concluded	conclude	VERB
ajfa-1001	141	7	that	that	SCONJ
ajfa-1001	141	8	fair	fair	ADJ
ajfa-1001	141	9	value	value	NOUN
ajfa-1001	141	10	disclosures	disclosure	NOUN
ajfa-1001	141	11	of	of	ADP
ajfa-1001	141	12	financial	financial	ADJ
ajfa-1001	141	13	instruments	instrument	NOUN
ajfa-1001	141	14	are	be	AUX
ajfa-1001	141	15	more	more	ADV
ajfa-1001	141	16	relevant	relevant	ADJ
ajfa-1001	141	17	to	to	ADP
ajfa-1001	141	18	financial	financial	ADJ
ajfa-1001	141	19	reports	report	NOUN
ajfa-1001	141	20	users	user	NOUN
ajfa-1001	141	21	than	than	SCONJ
ajfa-1001	141	22	are	be	AUX
ajfa-1001	141	23	historical	historical	ADJ
ajfa-1001	141	24	cost	cost	NOUN
ajfa-1001	141	25	numbers	number	NOUN
ajfa-1001	141	26	.	.	PUNCT
ajfa-1001	142	1	only	only	ADV
ajfa-1001	142	2	the	the	DET
ajfa-1001	142	3	fair	fair	ADJ
ajfa-1001	142	4	value	value	NOUN
ajfa-1001	142	5	recognition	recognition	NOUN
ajfa-1001	142	6	of	of	ADP
ajfa-1001	142	7	financial	financial	ADJ
ajfa-1001	142	8	instruments	instrument	NOUN
ajfa-1001	142	9	in	in	ADP
ajfa-1001	142	10	the	the	DET
ajfa-1001	142	11	primary	primary	ADJ
ajfa-1001	142	12	financial	financial	ADJ
ajfa-1001	142	13	statements	statement	NOUN
ajfa-1001	142	14	,	,	PUNCT
ajfa-1001	142	15	however	however	ADV
ajfa-1001	142	16	,	,	PUNCT
ajfa-1001	142	17	ensures	ensure	VERB
ajfa-1001	142	18	the	the	DET
ajfa-1001	142	19	transparency	transparency	NOUN
ajfa-1001	142	20	of	of	ADP
ajfa-1001	142	21	the	the	DET
ajfa-1001	142	22	financial	financial	ADJ
ajfa-1001	142	23	statements	statement	NOUN
ajfa-1001	142	24	(	(	PUNCT
ajfa-1001	142	25	ahmed	ahmed	PROPN
ajfa-1001	142	26	et	et	PROPN
ajfa-1001	142	27	al	al	PROPN
ajfa-1001	142	28	.	.	PROPN
ajfa-1001	142	29	,	,	PUNCT
ajfa-1001	142	30	2006	2006	NUM
ajfa-1001	142	31	;	;	PUNCT
ajfa-1001	142	32	landsman	landsman	NOUN
ajfa-1001	142	33	,	,	PUNCT
ajfa-1001	142	34	2006	2006	NUM
ajfa-1001	142	35	)	)	PUNCT
ajfa-1001	142	36	.	.	PUNCT
ajfa-1001	143	1	due	due	ADP
ajfa-1001	143	2	to	to	ADP
ajfa-1001	143	3	many	many	ADJ
ajfa-1001	143	4	factors	factor	NOUN
ajfa-1001	143	5	,	,	PUNCT
ajfa-1001	143	6	both	both	CCONJ
ajfa-1001	143	7	political	political	ADJ
ajfa-1001	143	8	and	and	CCONJ
ajfa-1001	143	9	technical	technical	ADJ
ajfa-1001	143	10	,	,	PUNCT
ajfa-1001	143	11	the	the	DET
ajfa-1001	143	12	major	major	ADJ
ajfa-1001	143	13	classes	class	NOUN
ajfa-1001	143	14	of	of	ADP
ajfa-1001	143	15	financial	financial	ADJ
ajfa-1001	143	16	instruments	instrument	NOUN
ajfa-1001	143	17	,	,	PUNCT
ajfa-1001	143	18	such	such	ADJ
ajfa-1001	143	19	as	as	ADP
ajfa-1001	143	20	investment	investment	NOUN
ajfa-1001	143	21	securities	security	NOUN
ajfa-1001	143	22	,	,	PUNCT
ajfa-1001	143	23	loans	loan	NOUN
ajfa-1001	143	24	,	,	PUNCT
ajfa-1001	143	25	debts	debt	NOUN
ajfa-1001	143	26	and	and	CCONJ
ajfa-1001	143	27	deposits	deposit	NOUN
ajfa-1001	143	28	,	,	PUNCT
ajfa-1001	143	29	continue	continue	VERB
ajfa-1001	143	30	to	to	PART
ajfa-1001	143	31	be	be	AUX
ajfa-1001	143	32	reported	report	VERB
ajfa-1001	143	33	at	at	ADP
ajfa-1001	143	34	historical	historical	ADJ
ajfa-1001	143	35	cost	cost	NOUN
ajfa-1001	143	36	(	(	PUNCT
ajfa-1001	143	37	see	see	VERB
ajfa-1001	143	38	aba	aba	PROPN
ajfa-1001	143	39	,	,	PUNCT
ajfa-1001	143	40	2010	2010	NUM
ajfa-1001	143	41	;	;	PUNCT
ajfa-1001	143	42	benston	benston	NOUN
ajfa-1001	143	43	,	,	PUNCT
ajfa-1001	143	44	2008	2008	NUM
ajfa-1001	143	45	;	;	PUNCT
ajfa-1001	143	46	bies	bie	NOUN
ajfa-1001	143	47	,	,	PUNCT
ajfa-1001	143	48	2005	2005	NUM
ajfa-1001	143	49	;	;	PUNCT
ajfa-1001	143	50	picker	picker	NOUN
ajfa-1001	143	51	et	et	PROPN
ajfa-1001	143	52	al	al	PROPN
ajfa-1001	143	53	.	.	PROPN
ajfa-1001	143	54	,	,	PUNCT
ajfa-1001	143	55	2009	2009	NUM
ajfa-1001	143	56	;	;	PUNCT
ajfa-1001	143	57	among	among	ADP
ajfa-1001	143	58	others	other	NOUN
ajfa-1001	143	59	for	for	ADP
ajfa-1001	143	60	discussions	discussion	NOUN
ajfa-1001	143	61	)	)	PUNCT
ajfa-1001	143	62	.	.	PUNCT
ajfa-1001	144	1	some	some	DET
ajfa-1001	144	2	subclasses	subclass	NOUN
ajfa-1001	144	3	of	of	ADP
ajfa-1001	144	4	these	these	DET
ajfa-1001	144	5	instruments	instrument	NOUN
ajfa-1001	144	6	are	be	AUX
ajfa-1001	144	7	allowed	allow	VERB
ajfa-1001	144	8	to	to	PART
ajfa-1001	144	9	be	be	AUX
ajfa-1001	144	10	recognised	recognise	VERB
ajfa-1001	144	11	at	at	ADP
ajfa-1001	144	12	fair	fair	ADJ
ajfa-1001	144	13	value	value	NOUN
ajfa-1001	144	14	.	.	PUNCT
ajfa-1001	145	1	however	however	ADV
ajfa-1001	145	2	,	,	PUNCT
ajfa-1001	145	3	because	because	SCONJ
ajfa-1001	145	4	of	of	ADP
ajfa-1001	145	5	their	their	PRON
ajfa-1001	145	6	classification	classification	NOUN
ajfa-1001	145	7	,	,	PUNCT
ajfa-1001	145	8	their	their	PRON
ajfa-1001	145	9	unrealised	unrealised	ADJ
ajfa-1001	145	10	gains	gain	NOUN
ajfa-1001	145	11	and	and	CCONJ
ajfa-1001	145	12	losses	loss	NOUN
ajfa-1001	145	13	may	may	AUX
ajfa-1001	145	14	not	not	PART
ajfa-1001	145	15	affect	affect	VERB
ajfa-1001	145	16	reported	report	VERB
ajfa-1001	145	17	net	net	ADJ
ajfa-1001	145	18	income	income	NOUN
ajfa-1001	145	19	(	(	PUNCT
ajfa-1001	145	20	laux	laux	PROPN
ajfa-1001	145	21	and	and	CCONJ
ajfa-1001	145	22	leuz	leuz	PROPN
ajfa-1001	145	23	,	,	PUNCT
ajfa-1001	145	24	2009	2009	NUM
ajfa-1001	145	25	)	)	PUNCT
ajfa-1001	145	26	.	.	PUNCT
ajfa-1001	146	1	with	with	ADP
ajfa-1001	146	2	the	the	DET
ajfa-1001	146	3	historical	historical	ADJ
ajfa-1001	146	4	cost	cost	NOUN
ajfa-1001	146	5	measurement	measurement	NOUN
ajfa-1001	146	6	model	model	NOUN
ajfa-1001	146	7	still	still	ADV
ajfa-1001	146	8	in	in	ADP
ajfa-1001	146	9	place	place	NOUN
ajfa-1001	146	10	,	,	PUNCT
ajfa-1001	146	11	banks	bank	NOUN
ajfa-1001	146	12	have	have	VERB
ajfa-1001	146	13	some	some	DET
ajfa-1001	146	14	leeway	leeway	NOUN
ajfa-1001	146	15	to	to	PART
ajfa-1001	146	16	strategically	strategically	ADV
ajfa-1001	146	17	time	time	VERB
ajfa-1001	146	18	their	their	PRON
ajfa-1001	146	19	profits	profit	NOUN
ajfa-1001	146	20	and	and	CCONJ
ajfa-1001	146	21	losses	loss	NOUN
ajfa-1001	146	22	.	.	PUNCT
ajfa-1001	147	1	the	the	DET
ajfa-1001	147	2	issue	issue	NOUN
ajfa-1001	147	3	has	have	AUX
ajfa-1001	147	4	been	be	AUX
ajfa-1001	147	5	raised	raise	VERB
ajfa-1001	147	6	in	in	ADP
ajfa-1001	147	7	the	the	DET
ajfa-1001	147	8	literature	literature	NOUN
ajfa-1001	147	9	(	(	PUNCT
ajfa-1001	147	10	see	see	VERB
ajfa-1001	147	11	howieson	howieson	NOUN
ajfa-1001	147	12	and	and	CCONJ
ajfa-1001	147	13	hancock	hancock	PROPN
ajfa-1001	147	14	,	,	PUNCT
ajfa-1001	147	15	1995	1995	NUM
ajfa-1001	147	16	;	;	PUNCT
ajfa-1001	147	17	barth	barth	NOUN
ajfa-1001	147	18	,	,	PUNCT
ajfa-1001	147	19	2004	2004	NUM
ajfa-1001	147	20	;	;	PUNCT
ajfa-1001	147	21	laux	laux	PROPN
ajfa-1001	147	22	and	and	CCONJ
ajfa-1001	147	23	leuz	leuz	PROPN
ajfa-1001	147	24	,	,	PUNCT
ajfa-1001	147	25	2009	2009	NUM
ajfa-1001	147	26	)	)	PUNCT
ajfa-1001	147	27	.	.	PUNCT
ajfa-1001	148	1	timing	time	VERB
ajfa-1001	148	2	profits	profit	NOUN
ajfa-1001	148	3	or	or	CCONJ
ajfa-1001	148	4	hiding	hiding	NOUN
ajfa-1001	148	5	losses	loss	NOUN
ajfa-1001	148	6	reduces	reduce	VERB
ajfa-1001	148	7	transparency	transparency	NOUN
ajfa-1001	148	8	of	of	ADP
ajfa-1001	148	9	financial	financial	ADJ
ajfa-1001	148	10	statements	statement	NOUN
ajfa-1001	148	11	(	(	PUNCT
ajfa-1001	148	12	laux	laux	PROPN
ajfa-1001	148	13	and	and	CCONJ
ajfa-1001	148	14	leuz	leuz	PROPN
ajfa-1001	148	15	,	,	PUNCT
ajfa-1001	148	16	2009	2009	NUM
ajfa-1001	148	17	)	)	PUNCT
ajfa-1001	148	18	.	.	PUNCT
ajfa-1001	149	1	in	in	ADP
ajfa-1001	149	2	the	the	DET
ajfa-1001	149	3	wake	wake	NOUN
ajfa-1001	149	4	of	of	ADP
ajfa-1001	149	5	the	the	DET
ajfa-1001	149	6	gfc	gfc	NOUN
ajfa-1001	149	7	,	,	PUNCT
ajfa-1001	149	8	it	it	PRON
ajfa-1001	149	9	has	have	AUX
ajfa-1001	149	10	been	be	AUX
ajfa-1001	149	11	argued	argue	VERB
ajfa-1001	149	12	that	that	SCONJ
ajfa-1001	149	13	deviations	deviation	NOUN
ajfa-1001	149	14	from	from	ADP
ajfa-1001	149	15	the	the	DET
ajfa-1001	149	16	recognition	recognition	NOUN
ajfa-1001	149	17	of	of	ADP
ajfa-1001	149	18	assets	asset	NOUN
ajfa-1001	149	19	and	and	CCONJ
ajfa-1001	149	20	liabilities	liability	NOUN
ajfa-1001	149	21	at	at	ADP
ajfa-1001	149	22	market	market	NOUN
ajfa-1001	149	23	value	value	NOUN
ajfa-1001	149	24	(	(	PUNCT
ajfa-1001	149	25	fair	fair	ADJ
ajfa-1001	149	26	value	value	NOUN
ajfa-1001	149	27	)	)	PUNCT
ajfa-1001	149	28	shielded	shield	VERB
ajfa-1001	149	29	bank	bank	NOUN
ajfa-1001	149	30	managers	manager	NOUN
ajfa-1001	149	31	from	from	ADP
ajfa-1001	149	32	the	the	DET
ajfa-1001	149	33	scrutiny	scrutiny	NOUN
ajfa-1001	149	34	of	of	ADP
ajfa-1001	149	35	8	8	NUM
ajfa-1001	149	36	value	value	NOUN
ajfa-1001	149	37	-	-	PUNCT
ajfa-1001	149	38	relevance	relevance	NOUN
ajfa-1001	149	39	research	research	NOUN
ajfa-1001	149	40	analyses	analysis	NOUN
ajfa-1001	149	41	“	"	PUNCT
ajfa-1001	149	42	the	the	DET
ajfa-1001	149	43	association	association	NOUN
ajfa-1001	149	44	between	between	ADP
ajfa-1001	149	45	a	a	DET
ajfa-1001	149	46	security	security	NOUN
ajfa-1001	149	47	price	price	NOUN
ajfa-1001	149	48	-	-	PUNCT
ajfa-1001	149	49	based	base	VERB
ajfa-1001	149	50	dependent	dependent	ADJ
ajfa-1001	149	51	variable	variable	NOUN
ajfa-1001	149	52	and	and	CCONJ
ajfa-1001	149	53	a	a	DET
ajfa-1001	149	54	set	set	NOUN
ajfa-1001	149	55	of	of	ADP
ajfa-1001	149	56	accounting	accounting	NOUN
ajfa-1001	149	57	variables	variable	NOUN
ajfa-1001	149	58	;	;	PUNCT
ajfa-1001	149	59	if	if	SCONJ
ajfa-1001	149	60	an	an	DET
ajfa-1001	149	61	accounting	accounting	NOUN
ajfa-1001	149	62	number	number	NOUN
ajfa-1001	149	63	is	be	AUX
ajfa-1001	149	64	significantly	significantly	ADV
ajfa-1001	149	65	related	relate	VERB
ajfa-1001	149	66	to	to	ADP
ajfa-1001	149	67	the	the	DET
ajfa-1001	149	68	dependent	dependent	ADJ
ajfa-1001	149	69	variable	variable	NOUN
ajfa-1001	149	70	,	,	PUNCT
ajfa-1001	149	71	then	then	ADV
ajfa-1001	149	72	it	it	PRON
ajfa-1001	149	73	is	be	AUX
ajfa-1001	149	74	value	value	NOUN
ajfa-1001	149	75	-	-	PUNCT
ajfa-1001	149	76	relevant	relevant	ADJ
ajfa-1001	149	77	”	"	PUNCT
ajfa-1001	149	78	(	(	PUNCT
ajfa-1001	149	79	beaver	beaver	PROPN
ajfa-1001	149	80	,	,	PUNCT
ajfa-1001	149	81	2002	2002	NUM
ajfa-1001	149	82	,	,	PUNCT
ajfa-1001	149	83	p.	p.	NOUN
ajfa-1001	149	84	459	459	NUM
ajfa-1001	149	85	)	)	PUNCT
ajfa-1001	149	86	.	.	PUNCT
ajfa-1001	150	1	asian	asian	ADJ
ajfa-1001	150	2	journal	journal	PROPN
ajfa-1001	150	3	of	of	ADP
ajfa-1001	150	4	finance	finance	PROPN
ajfa-1001	150	5	&	&	CCONJ
ajfa-1001	150	6	accounting	accounting	PROPN
ajfa-1001	150	7	issn	issn	PROPN
ajfa-1001	150	8	1946	1946	NUM
ajfa-1001	150	9	-	-	PUNCT
ajfa-1001	150	10	052x	052x	NOUN
ajfa-1001	150	11	2011	2011	NUM
ajfa-1001	150	12	,	,	PUNCT
ajfa-1001	150	13	vol	vol	NOUN
ajfa-1001	150	14	.	.	PROPN
ajfa-1001	151	1	3	3	NUM
ajfa-1001	151	2	,	,	PUNCT
ajfa-1001	151	3	no	no	INTJ
ajfa-1001	151	4	.	.	NOUN
ajfa-1001	151	5	1	1	NUM
ajfa-1001	151	6	:	:	PUNCT
ajfa-1001	151	7	e1	e1	VERB
ajfa-1001	151	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	151	9	8	8	NUM
ajfa-1001	151	10	the	the	DET
ajfa-1001	151	11	capital	capital	NOUN
ajfa-1001	151	12	market	market	NOUN
ajfa-1001	151	13	(	(	PUNCT
ajfa-1001	151	14	laux	laux	PROPN
ajfa-1001	151	15	and	and	CCONJ
ajfa-1001	151	16	leuz	leuz	PROPN
ajfa-1001	151	17	,	,	PUNCT
ajfa-1001	151	18	2009	2009	NUM
ajfa-1001	151	19	)	)	PUNCT
ajfa-1001	151	20	.	.	PUNCT
ajfa-1001	152	1	in	in	ADP
ajfa-1001	152	2	that	that	DET
ajfa-1001	152	3	context	context	NOUN
ajfa-1001	152	4	,	,	PUNCT
ajfa-1001	152	5	it	it	PRON
ajfa-1001	152	6	would	would	AUX
ajfa-1001	152	7	be	be	AUX
ajfa-1001	152	8	interesting	interesting	ADJ
ajfa-1001	152	9	to	to	PART
ajfa-1001	152	10	know	know	VERB
ajfa-1001	152	11	how	how	SCONJ
ajfa-1001	152	12	important	important	ADJ
ajfa-1001	152	13	elements	element	NOUN
ajfa-1001	152	14	of	of	ADP
ajfa-1001	152	15	financial	financial	ADJ
ajfa-1001	152	16	statements	statement	NOUN
ajfa-1001	152	17	such	such	ADJ
ajfa-1001	152	18	as	as	ADP
ajfa-1001	152	19	income	income	NOUN
ajfa-1001	152	20	and	and	CCONJ
ajfa-1001	152	21	shareholders	shareholder	NOUN
ajfa-1001	152	22	’	'	PUNCT
ajfa-1001	152	23	equity	equity	NOUN
ajfa-1001	152	24	would	would	AUX
ajfa-1001	152	25	change	change	VERB
ajfa-1001	152	26	if	if	SCONJ
ajfa-1001	152	27	all	all	DET
ajfa-1001	152	28	financial	financial	ADJ
ajfa-1001	152	29	instruments	instrument	NOUN
ajfa-1001	152	30	were	be	AUX
ajfa-1001	152	31	measured	measure	VERB
ajfa-1001	152	32	at	at	ADP
ajfa-1001	152	33	fair	fair	ADJ
ajfa-1001	152	34	value	value	NOUN
ajfa-1001	152	35	.	.	PUNCT
ajfa-1001	153	1	thus	thus	ADV
ajfa-1001	153	2	,	,	PUNCT
ajfa-1001	153	3	we	we	PRON
ajfa-1001	153	4	firstly	firstly	ADV
ajfa-1001	153	5	investigated	investigate	VERB
ajfa-1001	153	6	:	:	PUNCT
ajfa-1001	153	7	3.1	3.1	NUM
ajfa-1001	153	8	how	how	SCONJ
ajfa-1001	153	9	are	be	AUX
ajfa-1001	153	10	reported	report	VERB
ajfa-1001	153	11	comprehensive	comprehensive	ADJ
ajfa-1001	153	12	income	income	NOUN
ajfa-1001	153	13	and	and	CCONJ
ajfa-1001	153	14	shareholders	shareholder	NOUN
ajfa-1001	153	15	’	'	PUNCT
ajfa-1001	153	16	equity	equity	NOUN
ajfa-1001	153	17	affected	affect	VERB
ajfa-1001	153	18	when	when	SCONJ
ajfa-1001	153	19	all	all	DET
ajfa-1001	153	20	financial	financial	ADJ
ajfa-1001	153	21	instruments	instrument	NOUN
ajfa-1001	153	22	are	be	AUX
ajfa-1001	153	23	recognised	recognise	VERB
ajfa-1001	153	24	at	at	ADP
ajfa-1001	153	25	fair	fair	ADJ
ajfa-1001	153	26	value	value	NOUN
ajfa-1001	153	27	in	in	ADP
ajfa-1001	153	28	the	the	DET
ajfa-1001	153	29	financial	financial	ADJ
ajfa-1001	153	30	statements	statement	NOUN
ajfa-1001	153	31	?	?	PUNCT
ajfa-1001	154	1	income	income	NOUN
ajfa-1001	154	2	is	be	AUX
ajfa-1001	154	3	one	one	NUM
ajfa-1001	154	4	of	of	ADP
ajfa-1001	154	5	the	the	DET
ajfa-1001	154	6	key	key	ADJ
ajfa-1001	154	7	indicators	indicator	NOUN
ajfa-1001	154	8	that	that	SCONJ
ajfa-1001	154	9	financial	financial	ADJ
ajfa-1001	154	10	analysts	analyst	NOUN
ajfa-1001	154	11	use	use	VERB
ajfa-1001	154	12	to	to	PART
ajfa-1001	154	13	evaluate	evaluate	VERB
ajfa-1001	154	14	the	the	DET
ajfa-1001	154	15	performance	performance	NOUN
ajfa-1001	154	16	of	of	ADP
ajfa-1001	154	17	an	an	DET
ajfa-1001	154	18	economic	economic	ADJ
ajfa-1001	154	19	entity	entity	NOUN
ajfa-1001	154	20	.	.	PUNCT
ajfa-1001	155	1	this	this	PRON
ajfa-1001	155	2	is	be	AUX
ajfa-1001	155	3	because	because	SCONJ
ajfa-1001	155	4	income	income	NOUN
ajfa-1001	155	5	or	or	CCONJ
ajfa-1001	155	6	earnings	earning	NOUN
ajfa-1001	155	7	per	per	ADP
ajfa-1001	155	8	share	share	NOUN
ajfa-1001	155	9	,	,	PUNCT
ajfa-1001	155	10	not	not	PART
ajfa-1001	155	11	cash	cash	NOUN
ajfa-1001	155	12	flows	flow	NOUN
ajfa-1001	155	13	,	,	PUNCT
ajfa-1001	155	14	are	be	AUX
ajfa-1001	155	15	the	the	DET
ajfa-1001	155	16	more	more	ADV
ajfa-1001	155	17	important	important	ADJ
ajfa-1001	155	18	metrics	metric	NOUN
ajfa-1001	155	19	frequently	frequently	ADV
ajfa-1001	155	20	considered	consider	VERB
ajfa-1001	155	21	by	by	ADP
ajfa-1001	155	22	investors	investor	NOUN
ajfa-1001	155	23	(	(	PUNCT
ajfa-1001	155	24	graham	graham	PROPN
ajfa-1001	155	25	et	et	PROPN
ajfa-1001	155	26	al	al	PROPN
ajfa-1001	155	27	.	.	PROPN
ajfa-1001	155	28	,	,	PUNCT
ajfa-1001	155	29	2005	2005	NUM
ajfa-1001	155	30	)	)	PUNCT
ajfa-1001	155	31	.	.	PUNCT
ajfa-1001	156	1	although	although	SCONJ
ajfa-1001	156	2	reported	report	VERB
ajfa-1001	156	3	net	net	ADJ
ajfa-1001	156	4	income	income	NOUN
ajfa-1001	156	5	(	(	PUNCT
ajfa-1001	156	6	ni	ni	NOUN
ajfa-1001	156	7	)	)	PUNCT
ajfa-1001	156	8	presented	present	VERB
ajfa-1001	156	9	in	in	ADP
ajfa-1001	156	10	the	the	DET
ajfa-1001	156	11	income	income	NOUN
ajfa-1001	156	12	statement	statement	NOUN
ajfa-1001	156	13	is	be	AUX
ajfa-1001	156	14	better	well	ADV
ajfa-1001	156	15	known	know	VERB
ajfa-1001	156	16	than	than	ADP
ajfa-1001	156	17	comprehensive	comprehensive	ADJ
ajfa-1001	156	18	income	income	NOUN
ajfa-1001	156	19	(	(	PUNCT
ajfa-1001	156	20	ci	ci	NOUN
ajfa-1001	156	21	)	)	PUNCT
ajfa-1001	156	22	in	in	ADP
ajfa-1001	156	23	the	the	DET
ajfa-1001	156	24	statement	statement	NOUN
ajfa-1001	156	25	of	of	ADP
ajfa-1001	156	26	changes	change	NOUN
ajfa-1001	156	27	in	in	ADP
ajfa-1001	156	28	equity	equity	NOUN
ajfa-1001	156	29	,	,	PUNCT
ajfa-1001	156	30	the	the	DET
ajfa-1001	156	31	latter	latter	ADJ
ajfa-1001	156	32	,	,	PUNCT
ajfa-1001	156	33	with	with	ADP
ajfa-1001	156	34	more	more	ADJ
ajfa-1001	156	35	incorporation	incorporation	NOUN
ajfa-1001	156	36	of	of	ADP
ajfa-1001	156	37	fair	fair	ADJ
ajfa-1001	156	38	value	value	NOUN
ajfa-1001	156	39	changes	change	NOUN
ajfa-1001	156	40	,	,	PUNCT
ajfa-1001	156	41	is	be	AUX
ajfa-1001	156	42	a	a	DET
ajfa-1001	156	43	more	more	ADV
ajfa-1001	156	44	transparent	transparent	ADJ
ajfa-1001	156	45	measure	measure	NOUN
ajfa-1001	156	46	of	of	ADP
ajfa-1001	156	47	income	income	NOUN
ajfa-1001	156	48	.	.	PUNCT
ajfa-1001	157	1	shareholders	shareholder	NOUN
ajfa-1001	157	2	’	'	PUNCT
ajfa-1001	157	3	equity	equity	NOUN
ajfa-1001	157	4	(	(	PUNCT
ajfa-1001	157	5	se	se	X
ajfa-1001	157	6	)	)	PUNCT
ajfa-1001	157	7	is	be	AUX
ajfa-1001	157	8	another	another	DET
ajfa-1001	157	9	important	important	ADJ
ajfa-1001	157	10	financial	financial	ADJ
ajfa-1001	157	11	indicator	indicator	NOUN
ajfa-1001	157	12	.	.	PUNCT
ajfa-1001	158	1	se	se	PROPN
ajfa-1001	158	2	is	be	AUX
ajfa-1001	158	3	commonly	commonly	ADV
ajfa-1001	158	4	used	use	VERB
ajfa-1001	158	5	to	to	PART
ajfa-1001	158	6	evaluate	evaluate	VERB
ajfa-1001	158	7	the	the	DET
ajfa-1001	158	8	gearing	gear	VERB
ajfa-1001	158	9	level	level	NOUN
ajfa-1001	158	10	and	and	CCONJ
ajfa-1001	158	11	the	the	DET
ajfa-1001	158	12	solvency	solvency	NOUN
ajfa-1001	158	13	of	of	ADP
ajfa-1001	158	14	an	an	DET
ajfa-1001	158	15	entity	entity	NOUN
ajfa-1001	158	16	.	.	PUNCT
ajfa-1001	159	1	different	different	ADJ
ajfa-1001	159	2	gearing	gearing	NOUN
ajfa-1001	159	3	levels	level	NOUN
ajfa-1001	159	4	have	have	VERB
ajfa-1001	159	5	important	important	ADJ
ajfa-1001	159	6	implications	implication	NOUN
ajfa-1001	159	7	for	for	ADP
ajfa-1001	159	8	the	the	DET
ajfa-1001	159	9	entity	entity	NOUN
ajfa-1001	159	10	’s	’s	PART
ajfa-1001	159	11	financial	financial	ADJ
ajfa-1001	159	12	stability	stability	NOUN
ajfa-1001	159	13	(	(	PUNCT
ajfa-1001	159	14	brierley	brierley	NOUN
ajfa-1001	159	15	and	and	CCONJ
ajfa-1001	159	16	bunn	bunn	PROPN
ajfa-1001	159	17	,	,	PUNCT
ajfa-1001	159	18	2005	2005	NUM
ajfa-1001	159	19	)	)	PUNCT
ajfa-1001	159	20	.	.	PUNCT
ajfa-1001	160	1	fair	fair	ADJ
ajfa-1001	160	2	value	value	NOUN
ajfa-1001	160	3	accounting	accounting	NOUN
ajfa-1001	160	4	is	be	AUX
ajfa-1001	160	5	believed	believe	VERB
ajfa-1001	160	6	to	to	PART
ajfa-1001	160	7	create	create	VERB
ajfa-1001	160	8	more	more	ADJ
ajfa-1001	160	9	volatility	volatility	NOUN
ajfa-1001	160	10	in	in	ADP
ajfa-1001	160	11	financial	financial	ADJ
ajfa-1001	160	12	statements	statement	NOUN
ajfa-1001	160	13	for	for	ADP
ajfa-1001	160	14	commercial	commercial	ADJ
ajfa-1001	160	15	banks	bank	NOUN
ajfa-1001	160	16	.	.	PUNCT
ajfa-1001	161	1	volatility	volatility	NOUN
ajfa-1001	161	2	of	of	ADP
ajfa-1001	161	3	financial	financial	ADJ
ajfa-1001	161	4	statements	statement	NOUN
ajfa-1001	161	5	is	be	AUX
ajfa-1001	161	6	of	of	ADP
ajfa-1001	161	7	concern	concern	NOUN
ajfa-1001	161	8	to	to	ADP
ajfa-1001	161	9	entities	entity	NOUN
ajfa-1001	161	10	preparing	prepare	VERB
ajfa-1001	161	11	financial	financial	ADJ
ajfa-1001	161	12	statements	statement	NOUN
ajfa-1001	161	13	and	and	CCONJ
ajfa-1001	161	14	the	the	DET
ajfa-1001	161	15	regulators	regulator	NOUN
ajfa-1001	161	16	who	who	PRON
ajfa-1001	161	17	are	be	AUX
ajfa-1001	161	18	in	in	ADP
ajfa-1001	161	19	charge	charge	NOUN
ajfa-1001	161	20	of	of	ADP
ajfa-1001	161	21	the	the	DET
ajfa-1001	161	22	financial	financial	ADJ
ajfa-1001	161	23	stability	stability	NOUN
ajfa-1001	161	24	of	of	ADP
ajfa-1001	161	25	the	the	DET
ajfa-1001	161	26	financial	financial	ADJ
ajfa-1001	161	27	system	system	NOUN
ajfa-1001	161	28	(	(	PUNCT
ajfa-1001	161	29	barth	barth	NOUN
ajfa-1001	161	30	,	,	PUNCT
ajfa-1001	161	31	2004	2004	NUM
ajfa-1001	161	32	)	)	PUNCT
ajfa-1001	161	33	.	.	PUNCT
ajfa-1001	162	1	the	the	DET
ajfa-1001	162	2	more	more	ADJ
ajfa-1001	162	3	instruments	instrument	NOUN
ajfa-1001	162	4	are	be	AUX
ajfa-1001	162	5	recognised	recognise	VERB
ajfa-1001	162	6	at	at	ADP
ajfa-1001	162	7	fair	fair	ADJ
ajfa-1001	162	8	value	value	NOUN
ajfa-1001	162	9	,	,	PUNCT
ajfa-1001	162	10	the	the	DET
ajfa-1001	162	11	more	more	ADV
ajfa-1001	162	12	volatile	volatile	ADJ
ajfa-1001	162	13	the	the	DET
ajfa-1001	162	14	financial	financial	ADJ
ajfa-1001	162	15	statements	statement	NOUN
ajfa-1001	162	16	become	become	VERB
ajfa-1001	162	17	(	(	PUNCT
ajfa-1001	162	18	boyer	boyer	PROPN
ajfa-1001	162	19	,	,	PUNCT
ajfa-1001	162	20	2007	2007	NUM
ajfa-1001	162	21	;	;	PUNCT
ajfa-1001	162	22	novoa	novoa	X
ajfa-1001	162	23	et	et	PROPN
ajfa-1001	162	24	al	al	PROPN
ajfa-1001	162	25	.	.	PROPN
ajfa-1001	162	26	,	,	PUNCT
ajfa-1001	162	27	2009	2009	NUM
ajfa-1001	162	28	;	;	PUNCT
ajfa-1001	162	29	plantin	plantin	PROPN
ajfa-1001	162	30	et	et	PROPN
ajfa-1001	162	31	al	al	PROPN
ajfa-1001	162	32	.	.	PROPN
ajfa-1001	162	33	,	,	PUNCT
ajfa-1001	162	34	2008a	2008a	NUM
ajfa-1001	162	35	,	,	PUNCT
ajfa-1001	162	36	plantin	plantin	PROPN
ajfa-1001	162	37	et	et	PROPN
ajfa-1001	162	38	al	al	PROPN
ajfa-1001	162	39	.	.	PROPN
ajfa-1001	162	40	,	,	PUNCT
ajfa-1001	162	41	2008b	2008b	NUM
ajfa-1001	162	42	)	)	PUNCT
ajfa-1001	162	43	.	.	PUNCT
ajfa-1001	163	1	according	accord	VERB
ajfa-1001	163	2	to	to	ADP
ajfa-1001	163	3	hodder	hodder	PROPN
ajfa-1001	163	4	et	et	PROPN
ajfa-1001	163	5	al	al	PROPN
ajfa-1001	163	6	.	.	PROPN
ajfa-1001	163	7	(	(	PUNCT
ajfa-1001	163	8	2006	2006	NUM
ajfa-1001	163	9	)	)	PUNCT
ajfa-1001	163	10	,	,	PUNCT
ajfa-1001	163	11	ni	ni	PROPN
ajfa-1001	163	12	is	be	AUX
ajfa-1001	163	13	the	the	DET
ajfa-1001	163	14	least	least	ADJ
ajfa-1001	163	15	volatile	volatile	ADJ
ajfa-1001	163	16	measure	measure	NOUN
ajfa-1001	163	17	of	of	ADP
ajfa-1001	163	18	income	income	NOUN
ajfa-1001	163	19	.	.	PUNCT
ajfa-1001	164	1	full	full	ADJ
ajfa-1001	164	2	fair	fair	ADJ
ajfa-1001	164	3	value	value	NOUN
ajfa-1001	164	4	income	income	NOUN
ajfa-1001	164	5	(	(	PUNCT
ajfa-1001	164	6	ffvi	ffvi	NOUN
ajfa-1001	164	7	)	)	PUNCT
ajfa-1001	164	8	,	,	PUNCT
ajfa-1001	164	9	when	when	SCONJ
ajfa-1001	164	10	all	all	DET
ajfa-1001	164	11	financial	financial	ADJ
ajfa-1001	164	12	instruments	instrument	NOUN
ajfa-1001	164	13	are	be	AUX
ajfa-1001	164	14	recognised	recognise	VERB
ajfa-1001	164	15	at	at	ADP
ajfa-1001	164	16	fair	fair	ADJ
ajfa-1001	164	17	value	value	NOUN
ajfa-1001	164	18	,	,	PUNCT
ajfa-1001	164	19	is	be	AUX
ajfa-1001	164	20	the	the	DET
ajfa-1001	164	21	most	most	ADV
ajfa-1001	164	22	volatile	volatile	ADJ
ajfa-1001	164	23	measure	measure	NOUN
ajfa-1001	164	24	.	.	PUNCT
ajfa-1001	165	1	ci	ci	NOUN
ajfa-1001	165	2	falls	fall	VERB
ajfa-1001	165	3	between	between	ADP
ajfa-1001	165	4	these	these	DET
ajfa-1001	165	5	two	two	NUM
ajfa-1001	165	6	measures	measure	NOUN
ajfa-1001	165	7	.	.	PUNCT
ajfa-1001	166	1	as	as	ADP
ajfa-1001	166	2	a	a	DET
ajfa-1001	166	3	partial	partial	ADJ
ajfa-1001	166	4	adoption	adoption	NOUN
ajfa-1001	166	5	of	of	ADP
ajfa-1001	166	6	hodder	hodder	PROPN
ajfa-1001	166	7	et	et	PROPN
ajfa-1001	166	8	al	al	PROPN
ajfa-1001	166	9	.	.	PROPN
ajfa-1001	166	10	’s	’s	PART
ajfa-1001	166	11	(	(	PUNCT
ajfa-1001	166	12	2006	2006	NUM
ajfa-1001	166	13	)	)	PUNCT
ajfa-1001	166	14	method	method	NOUN
ajfa-1001	166	15	,	,	PUNCT
ajfa-1001	166	16	this	this	DET
ajfa-1001	166	17	study	study	NOUN
ajfa-1001	166	18	aims	aim	VERB
ajfa-1001	166	19	to	to	PART
ajfa-1001	166	20	compare	compare	VERB
ajfa-1001	166	21	these	these	DET
ajfa-1001	166	22	three	three	NUM
ajfa-1001	166	23	metrics	metric	NOUN
ajfa-1001	166	24	in	in	ADP
ajfa-1001	166	25	regard	regard	NOUN
ajfa-1001	166	26	to	to	ADP
ajfa-1001	166	27	value	value	NOUN
ajfa-1001	166	28	and	and	CCONJ
ajfa-1001	166	29	variation	variation	NOUN
ajfa-1001	166	30	(	(	PUNCT
ajfa-1001	166	31	volatility	volatility	NOUN
ajfa-1001	166	32	)	)	PUNCT
ajfa-1001	166	33	for	for	ADP
ajfa-1001	166	34	a	a	DET
ajfa-1001	166	35	new	new	ADJ
ajfa-1001	166	36	sample	sample	NOUN
ajfa-1001	166	37	of	of	ADP
ajfa-1001	166	38	banks	bank	NOUN
ajfa-1001	166	39	during	during	ADP
ajfa-1001	166	40	the	the	DET
ajfa-1001	166	41	gfc	gfc	NOUN
ajfa-1001	166	42	period	period	NOUN
ajfa-1001	166	43	.	.	PUNCT
ajfa-1001	167	1	our	our	PRON
ajfa-1001	167	2	second	second	ADJ
ajfa-1001	167	3	research	research	NOUN
ajfa-1001	167	4	question	question	NOUN
ajfa-1001	167	5	therefore	therefore	ADV
ajfa-1001	167	6	examined	examine	VERB
ajfa-1001	167	7	:	:	PUNCT
ajfa-1001	167	8	3.2	3.2	NUM
ajfa-1001	167	9	how	how	SCONJ
ajfa-1001	167	10	do	do	VERB
ajfa-1001	167	11	net	net	ADJ
ajfa-1001	167	12	income	income	NOUN
ajfa-1001	167	13	,	,	PUNCT
ajfa-1001	167	14	comprehensive	comprehensive	ADJ
ajfa-1001	167	15	income	income	NOUN
ajfa-1001	167	16	and	and	CCONJ
ajfa-1001	167	17	full	full	ADJ
ajfa-1001	167	18	fair	fair	ADJ
ajfa-1001	167	19	value	value	NOUN
ajfa-1001	167	20	income	income	NOUN
ajfa-1001	167	21	compare	compare	NOUN
ajfa-1001	167	22	?	?	PUNCT
ajfa-1001	168	1	fair	fair	ADJ
ajfa-1001	168	2	value	value	NOUN
ajfa-1001	168	3	accounting	accounting	NOUN
ajfa-1001	168	4	and	and	CCONJ
ajfa-1001	168	5	its	its	PRON
ajfa-1001	168	6	effect	effect	NOUN
ajfa-1001	168	7	on	on	ADP
ajfa-1001	168	8	regulatory	regulatory	ADJ
ajfa-1001	168	9	capital	capital	NOUN
ajfa-1001	168	10	and	and	CCONJ
ajfa-1001	168	11	,	,	PUNCT
ajfa-1001	168	12	consequently	consequently	ADV
ajfa-1001	168	13	,	,	PUNCT
ajfa-1001	168	14	the	the	DET
ajfa-1001	168	15	financial	financial	ADJ
ajfa-1001	168	16	stability	stability	NOUN
ajfa-1001	168	17	of	of	ADP
ajfa-1001	168	18	banks	bank	NOUN
ajfa-1001	168	19	have	have	AUX
ajfa-1001	168	20	been	be	AUX
ajfa-1001	168	21	of	of	ADP
ajfa-1001	168	22	major	major	ADJ
ajfa-1001	168	23	concern	concern	NOUN
ajfa-1001	168	24	to	to	ADP
ajfa-1001	168	25	prudential	prudential	ADJ
ajfa-1001	168	26	regulators	regulator	NOUN
ajfa-1001	168	27	(	(	PUNCT
ajfa-1001	168	28	barth	barth	NOUN
ajfa-1001	168	29	,	,	PUNCT
ajfa-1001	168	30	2004	2004	NUM
ajfa-1001	168	31	)	)	PUNCT
ajfa-1001	168	32	and	and	CCONJ
ajfa-1001	168	33	this	this	DET
ajfa-1001	168	34	topic	topic	NOUN
ajfa-1001	168	35	also	also	ADV
ajfa-1001	168	36	been	be	VERB
ajfa-1001	168	37	a	a	DET
ajfa-1001	168	38	regular	regular	ADJ
ajfa-1001	168	39	subject	subject	NOUN
ajfa-1001	168	40	of	of	ADP
ajfa-1001	168	41	academic	academic	ADJ
ajfa-1001	168	42	research	research	NOUN
ajfa-1001	168	43	since	since	SCONJ
ajfa-1001	168	44	the	the	DET
ajfa-1001	168	45	mid-1990s	mid-1990	NOUN
ajfa-1001	168	46	.	.	PUNCT
ajfa-1001	169	1	a	a	DET
ajfa-1001	169	2	study	study	NOUN
ajfa-1001	169	3	by	by	ADP
ajfa-1001	169	4	barth	barth	PROPN
ajfa-1001	169	5	et	et	PROPN
ajfa-1001	169	6	al	al	PROPN
ajfa-1001	169	7	.	.	PROPN
ajfa-1001	169	8	(	(	PUNCT
ajfa-1001	169	9	1995	1995	NUM
ajfa-1001	169	10	)	)	PUNCT
ajfa-1001	169	11	suggested	suggest	VERB
ajfa-1001	169	12	that	that	SCONJ
ajfa-1001	169	13	american	american	ADJ
ajfa-1001	169	14	banks	bank	NOUN
ajfa-1001	169	15	violate	violate	VERB
ajfa-1001	169	16	regulatory	regulatory	ADJ
ajfa-1001	169	17	capital	capital	NOUN
ajfa-1001	169	18	more	more	ADV
ajfa-1001	169	19	frequently	frequently	ADV
ajfa-1001	169	20	under	under	ADP
ajfa-1001	169	21	fair	fair	ADJ
ajfa-1001	169	22	value	value	NOUN
ajfa-1001	169	23	accounting	accounting	NOUN
ajfa-1001	169	24	than	than	ADP
ajfa-1001	169	25	under	under	ADP
ajfa-1001	169	26	historical	historical	ADJ
ajfa-1001	169	27	cost	cost	NOUN
ajfa-1001	169	28	accounting	accounting	NOUN
ajfa-1001	169	29	.	.	PUNCT
ajfa-1001	170	1	in	in	ADP
ajfa-1001	170	2	denmark	denmark	PROPN
ajfa-1001	170	3	,	,	PUNCT
ajfa-1001	170	4	where	where	SCONJ
ajfa-1001	170	5	fair	fair	ADJ
ajfa-1001	170	6	value	value	NOUN
ajfa-1001	170	7	accounting	accounting	NOUN
ajfa-1001	170	8	was	be	AUX
ajfa-1001	170	9	extensively	extensively	ADV
ajfa-1001	170	10	used	use	VERB
ajfa-1001	170	11	,	,	PUNCT
ajfa-1001	170	12	banks	bank	NOUN
ajfa-1001	170	13	’	'	PUNCT
ajfa-1001	170	14	capital	capital	NOUN
ajfa-1001	170	15	ratios	ratio	NOUN
ajfa-1001	170	16	tended	tend	VERB
ajfa-1001	170	17	to	to	PART
ajfa-1001	170	18	exceed	exceed	VERB
ajfa-1001	170	19	the	the	DET
ajfa-1001	170	20	required	require	VERB
ajfa-1001	170	21	minimum	minimum	NOUN
ajfa-1001	170	22	by	by	ADP
ajfa-1001	170	23	a	a	DET
ajfa-1001	170	24	large	large	ADJ
ajfa-1001	170	25	extent	extent	NOUN
ajfa-1001	170	26	,	,	PUNCT
ajfa-1001	170	27	at	at	ADP
ajfa-1001	170	28	approximately	approximately	ADV
ajfa-1001	170	29	38%–50	38%–50	NUM
ajfa-1001	170	30	%	%	NOUN
ajfa-1001	170	31	.	.	PUNCT
ajfa-1001	171	1	furthermore	furthermore	ADV
ajfa-1001	171	2	,	,	PUNCT
ajfa-1001	171	3	it	it	PRON
ajfa-1001	171	4	was	be	AUX
ajfa-1001	171	5	also	also	ADV
ajfa-1001	171	6	discovered	discover	VERB
ajfa-1001	171	7	that	that	SCONJ
ajfa-1001	171	8	small	small	ADJ
ajfa-1001	171	9	danish	danish	ADJ
ajfa-1001	171	10	banks	bank	NOUN
ajfa-1001	171	11	violated	violate	VERB
ajfa-1001	171	12	capital	capital	NOUN
ajfa-1001	171	13	ratios	ratio	NOUN
ajfa-1001	171	14	more	more	ADV
ajfa-1001	171	15	frequently	frequently	ADV
ajfa-1001	171	16	(	(	PUNCT
ajfa-1001	171	17	bernard	bernard	PROPN
ajfa-1001	171	18	et	et	PROPN
ajfa-1001	171	19	al	al	PROPN
ajfa-1001	171	20	.	.	PROPN
ajfa-1001	171	21	,	,	PUNCT
ajfa-1001	171	22	1995	1995	NUM
ajfa-1001	171	23	)	)	PUNCT
ajfa-1001	171	24	.	.	PUNCT
ajfa-1001	172	1	during	during	ADP
ajfa-1001	172	2	the	the	DET
ajfa-1001	172	3	gfc	gfc	NOUN
ajfa-1001	172	4	,	,	PUNCT
ajfa-1001	172	5	critics	critic	NOUN
ajfa-1001	172	6	argued	argue	VERB
ajfa-1001	172	7	that	that	SCONJ
ajfa-1001	172	8	under	under	ADP
ajfa-1001	172	9	a	a	DET
ajfa-1001	172	10	fair	fair	ADJ
ajfa-1001	172	11	value	value	NOUN
ajfa-1001	172	12	accounting	accounting	NOUN
ajfa-1001	172	13	regime	regime	NOUN
ajfa-1001	172	14	banks	bank	NOUN
ajfa-1001	172	15	had	have	VERB
ajfa-1001	172	16	to	to	PART
ajfa-1001	172	17	recognise	recognise	VERB
ajfa-1001	172	18	an	an	DET
ajfa-1001	172	19	unjustified	unjustified	ADJ
ajfa-1001	172	20	reduction	reduction	NOUN
ajfa-1001	172	21	in	in	ADP
ajfa-1001	172	22	the	the	DET
ajfa-1001	172	23	fundamental	fundamental	ADJ
ajfa-1001	172	24	economic	economic	ADJ
ajfa-1001	172	25	value	value	NOUN
ajfa-1001	172	26	of	of	ADP
ajfa-1001	172	27	assets	asset	NOUN
ajfa-1001	172	28	,	,	PUNCT
ajfa-1001	172	29	with	with	ADP
ajfa-1001	172	30	a	a	DET
ajfa-1001	172	31	corresponding	corresponding	ADJ
ajfa-1001	172	32	reduction	reduction	NOUN
ajfa-1001	172	33	in	in	ADP
ajfa-1001	172	34	shareholders	shareholder	NOUN
ajfa-1001	172	35	’	'	PUNCT
ajfa-1001	172	36	equity	equity	NOUN
ajfa-1001	172	37	.	.	PUNCT
ajfa-1001	173	1	in	in	ADP
ajfa-1001	173	2	order	order	NOUN
ajfa-1001	173	3	to	to	PART
ajfa-1001	173	4	maintain	maintain	VERB
ajfa-1001	173	5	solvency	solvency	NOUN
ajfa-1001	173	6	ratios	ratio	NOUN
ajfa-1001	173	7	,	,	PUNCT
ajfa-1001	173	8	they	they	PRON
ajfa-1001	173	9	were	be	AUX
ajfa-1001	173	10	forced	force	VERB
ajfa-1001	173	11	to	to	PART
ajfa-1001	173	12	raise	raise	VERB
ajfa-1001	173	13	capital	capital	NOUN
ajfa-1001	173	14	during	during	ADP
ajfa-1001	173	15	depressing	depress	VERB
ajfa-1001	173	16	capital	capital	NOUN
ajfa-1001	173	17	market	market	NOUN
ajfa-1001	173	18	conditions	condition	NOUN
ajfa-1001	173	19	(	(	PUNCT
ajfa-1001	173	20	see	see	VERB
ajfa-1001	173	21	frantianni	frantianni	NOUN
ajfa-1001	173	22	and	and	CCONJ
ajfa-1001	173	23	marchionne	marchionne	NOUN
ajfa-1001	173	24	,	,	PUNCT
ajfa-1001	173	25	2009	2009	NUM
ajfa-1001	173	26	;	;	PUNCT
ajfa-1001	173	27	veron	veron	PROPN
ajfa-1001	173	28	,	,	PUNCT
ajfa-1001	173	29	2008	2008	NUM
ajfa-1001	173	30	)	)	PUNCT
ajfa-1001	173	31	.	.	PUNCT
ajfa-1001	174	1	it	it	PRON
ajfa-1001	174	2	is	be	AUX
ajfa-1001	174	3	therefore	therefore	ADV
ajfa-1001	174	4	interesting	interesting	ADJ
ajfa-1001	174	5	to	to	PART
ajfa-1001	174	6	examine	examine	VERB
ajfa-1001	174	7	how	how	SCONJ
ajfa-1001	174	8	regulatory	regulatory	ADJ
ajfa-1001	174	9	capital	capital	NOUN
ajfa-1001	174	10	ratios	ratio	NOUN
ajfa-1001	174	11	(	(	PUNCT
ajfa-1001	174	12	cr	cr	NOUN
ajfa-1001	174	13	)	)	PUNCT
ajfa-1001	174	14	would	would	AUX
ajfa-1001	174	15	be	be	AUX
ajfa-1001	174	16	affected	affect	VERB
ajfa-1001	174	17	if	if	SCONJ
ajfa-1001	174	18	fair	fair	ADJ
ajfa-1001	174	19	value	value	NOUN
ajfa-1001	174	20	recognition	recognition	NOUN
ajfa-1001	174	21	were	be	AUX
ajfa-1001	174	22	applied	apply	VERB
ajfa-1001	174	23	to	to	ADP
ajfa-1001	174	24	all	all	DET
ajfa-1001	174	25	financial	financial	ADJ
ajfa-1001	174	26	instruments	instrument	NOUN
ajfa-1001	174	27	on	on	ADP
ajfa-1001	174	28	the	the	DET
ajfa-1001	174	29	asian	asian	ADJ
ajfa-1001	174	30	journal	journal	NOUN
ajfa-1001	174	31	of	of	ADP
ajfa-1001	174	32	finance	finance	PROPN
ajfa-1001	174	33	&	&	CCONJ
ajfa-1001	174	34	accounting	accounting	PROPN
ajfa-1001	174	35	issn	issn	PROPN
ajfa-1001	174	36	1946	1946	NUM
ajfa-1001	174	37	-	-	PUNCT
ajfa-1001	174	38	052x	052x	NOUN
ajfa-1001	174	39	2011	2011	NUM
ajfa-1001	174	40	,	,	PUNCT
ajfa-1001	174	41	vol	vol	NOUN
ajfa-1001	174	42	.	.	PROPN
ajfa-1001	175	1	3	3	NUM
ajfa-1001	175	2	,	,	PUNCT
ajfa-1001	175	3	no	no	INTJ
ajfa-1001	175	4	.	.	NOUN
ajfa-1001	175	5	1	1	NUM
ajfa-1001	175	6	:	:	PUNCT
ajfa-1001	175	7	e1	e1	VERB
ajfa-1001	175	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	175	9	9	9	NUM
ajfa-1001	175	10	balance	balance	NOUN
ajfa-1001	175	11	sheet	sheet	NOUN
ajfa-1001	175	12	.	.	PUNCT
ajfa-1001	176	1	we	we	PRON
ajfa-1001	176	2	investigated	investigate	VERB
ajfa-1001	176	3	:	:	PUNCT
ajfa-1001	176	4	3.3	3.3	NUM
ajfa-1001	176	5	how	how	SCONJ
ajfa-1001	176	6	are	be	AUX
ajfa-1001	176	7	tier	tier	NOUN
ajfa-1001	176	8	1	1	NUM
ajfa-1001	176	9	capital	capital	NOUN
ajfa-1001	176	10	ratio	ratio	NOUN
ajfa-1001	176	11	and	and	CCONJ
ajfa-1001	176	12	total	total	ADJ
ajfa-1001	176	13	capital	capital	NOUN
ajfa-1001	176	14	ratio	ratio	NOUN
ajfa-1001	176	15	affected	affect	VERB
ajfa-1001	176	16	when	when	SCONJ
ajfa-1001	176	17	all	all	DET
ajfa-1001	176	18	financial	financial	ADJ
ajfa-1001	176	19	instruments	instrument	NOUN
ajfa-1001	176	20	are	be	AUX
ajfa-1001	176	21	recognised	recognise	VERB
ajfa-1001	176	22	at	at	ADP
ajfa-1001	176	23	fair	fair	ADJ
ajfa-1001	176	24	value	value	NOUN
ajfa-1001	176	25	on	on	ADP
ajfa-1001	176	26	the	the	DET
ajfa-1001	176	27	balance	balance	NOUN
ajfa-1001	176	28	sheet	sheet	NOUN
ajfa-1001	176	29	?	?	PUNCT
ajfa-1001	177	1	4	4	X
ajfa-1001	177	2	.	.	X
ajfa-1001	177	3	samples	sample	NOUN
ajfa-1001	177	4	and	and	CCONJ
ajfa-1001	177	5	basis	basis	NOUN
ajfa-1001	177	6	for	for	ADP
ajfa-1001	177	7	analysis	analysis	NOUN
ajfa-1001	177	8	this	this	PRON
ajfa-1001	177	9	is	be	AUX
ajfa-1001	177	10	a	a	DET
ajfa-1001	177	11	descriptive	descriptive	ADJ
ajfa-1001	177	12	case	case	NOUN
ajfa-1001	177	13	study	study	NOUN
ajfa-1001	177	14	.	.	PUNCT
ajfa-1001	178	1	the	the	DET
ajfa-1001	178	2	samples	sample	NOUN
ajfa-1001	178	3	are	be	AUX
ajfa-1001	178	4	the	the	DET
ajfa-1001	178	5	four	four	NUM
ajfa-1001	178	6	major	major	ADJ
ajfa-1001	178	7	australian	australian	ADJ
ajfa-1001	178	8	banks	bank	NOUN
ajfa-1001	178	9	and	and	CCONJ
ajfa-1001	178	10	the	the	DET
ajfa-1001	178	11	four	four	NUM
ajfa-1001	178	12	largest	large	ADJ
ajfa-1001	178	13	american	american	ADJ
ajfa-1001	178	14	banks	bank	NOUN
ajfa-1001	178	15	according	accord	VERB
ajfa-1001	178	16	to	to	ADP
ajfa-1001	178	17	their	their	PRON
ajfa-1001	178	18	assets	asset	NOUN
ajfa-1001	178	19	at	at	ADP
ajfa-1001	178	20	their	their	PRON
ajfa-1001	178	21	balance	balance	NOUN
ajfa-1001	178	22	dates	date	VERB
ajfa-1001	178	23	in	in	ADP
ajfa-1001	178	24	2010	2010	NUM
ajfa-1001	178	25	(	(	PUNCT
ajfa-1001	178	26	see	see	VERB
ajfa-1001	178	27	table	table	NOUN
ajfa-1001	178	28	1	1	NUM
ajfa-1001	178	29	)	)	PUNCT
ajfa-1001	178	30	.	.	PUNCT
ajfa-1001	179	1	the	the	DET
ajfa-1001	179	2	period	period	NOUN
ajfa-1001	179	3	under	under	ADP
ajfa-1001	179	4	study	study	NOUN
ajfa-1001	179	5	is	be	AUX
ajfa-1001	179	6	2005–10	2005–10	NUM
ajfa-1001	179	7	,	,	PUNCT
ajfa-1001	179	8	inclusive	inclusive	ADJ
ajfa-1001	179	9	.	.	PUNCT
ajfa-1001	180	1	the	the	DET
ajfa-1001	180	2	four	four	NUM
ajfa-1001	180	3	major	major	ADJ
ajfa-1001	180	4	australian	australian	ADJ
ajfa-1001	180	5	banks	bank	NOUN
ajfa-1001	180	6	held	hold	VERB
ajfa-1001	180	7	76	76	NUM
ajfa-1001	180	8	%	%	NOUN
ajfa-1001	180	9	of	of	ADP
ajfa-1001	180	10	australian	australian	ADJ
ajfa-1001	180	11	banking	banking	NOUN
ajfa-1001	180	12	industry	industry	NOUN
ajfa-1001	180	13	resident	resident	NOUN
ajfa-1001	180	14	assets	asset	NOUN
ajfa-1001	180	15	(	(	PUNCT
ajfa-1001	180	16	apra9	apra9	PROPN
ajfa-1001	180	17	,	,	PUNCT
ajfa-1001	180	18	2010	2010	NUM
ajfa-1001	180	19	)	)	PUNCT
ajfa-1001	180	20	;	;	PUNCT
ajfa-1001	180	21	the	the	DET
ajfa-1001	180	22	four	four	NUM
ajfa-1001	180	23	largest	large	ADJ
ajfa-1001	180	24	american	american	ADJ
ajfa-1001	180	25	banks	bank	NOUN
ajfa-1001	180	26	held	hold	VERB
ajfa-1001	180	27	41	41	NUM
ajfa-1001	180	28	%	%	NOUN
ajfa-1001	180	29	of	of	ADP
ajfa-1001	180	30	the	the	DET
ajfa-1001	180	31	united	united	PROPN
ajfa-1001	180	32	states	states	PROPN
ajfa-1001	180	33	domestic	domestic	ADJ
ajfa-1001	180	34	banking	banking	NOUN
ajfa-1001	180	35	assets	asset	NOUN
ajfa-1001	180	36	(	(	PUNCT
ajfa-1001	180	37	frb10	frb10	PROPN
ajfa-1001	180	38	,	,	PUNCT
ajfa-1001	180	39	2010a	2010a	NUM
ajfa-1001	180	40	;	;	PUNCT
ajfa-1001	180	41	frb	frb	PROPN
ajfa-1001	180	42	,	,	PUNCT
ajfa-1001	180	43	2010c	2010c	NUM
ajfa-1001	180	44	)	)	PUNCT
ajfa-1001	180	45	.	.	PUNCT
ajfa-1001	181	1	the	the	DET
ajfa-1001	181	2	issue	issue	NOUN
ajfa-1001	181	3	of	of	ADP
ajfa-1001	181	4	transparency	transparency	NOUN
ajfa-1001	181	5	of	of	ADP
ajfa-1001	181	6	the	the	DET
ajfa-1001	181	7	financial	financial	ADJ
ajfa-1001	181	8	statements	statement	NOUN
ajfa-1001	181	9	is	be	AUX
ajfa-1001	181	10	more	more	ADV
ajfa-1001	181	11	important	important	ADJ
ajfa-1001	181	12	for	for	ADP
ajfa-1001	181	13	large	large	ADJ
ajfa-1001	181	14	banks	bank	NOUN
ajfa-1001	181	15	than	than	ADP
ajfa-1001	181	16	small	small	ADJ
ajfa-1001	181	17	banks	bank	NOUN
ajfa-1001	181	18	,	,	PUNCT
ajfa-1001	181	19	because	because	SCONJ
ajfa-1001	181	20	,	,	PUNCT
ajfa-1001	181	21	even	even	ADV
ajfa-1001	181	22	without	without	ADP
ajfa-1001	181	23	any	any	DET
ajfa-1001	181	24	adverse	adverse	ADJ
ajfa-1001	181	25	situations	situation	NOUN
ajfa-1001	181	26	such	such	ADJ
ajfa-1001	181	27	as	as	ADP
ajfa-1001	181	28	the	the	DET
ajfa-1001	181	29	gfc	gfc	NOUN
ajfa-1001	181	30	,	,	PUNCT
ajfa-1001	181	31	large	large	ADJ
ajfa-1001	181	32	banks	bank	NOUN
ajfa-1001	181	33	are	be	AUX
ajfa-1001	181	34	already	already	ADV
ajfa-1001	181	35	scrutinised	scrutinise	VERB
ajfa-1001	181	36	by	by	ADP
ajfa-1001	181	37	the	the	DET
ajfa-1001	181	38	capital	capital	NOUN
ajfa-1001	181	39	market	market	NOUN
ajfa-1001	181	40	,	,	PUNCT
ajfa-1001	181	41	the	the	DET
ajfa-1001	181	42	general	general	ADJ
ajfa-1001	181	43	public	public	NOUN
ajfa-1001	181	44	and	and	CCONJ
ajfa-1001	181	45	the	the	DET
ajfa-1001	181	46	regulators	regulator	NOUN
ajfa-1001	181	47	.	.	PUNCT
ajfa-1001	182	1	insert	insert	ADJ
ajfa-1001	182	2	table	table	NOUN
ajfa-1001	182	3	1	1	NUM
ajfa-1001	182	4	here	here	ADV
ajfa-1001	182	5	the	the	DET
ajfa-1001	182	6	banks	bank	NOUN
ajfa-1001	182	7	selected	select	VERB
ajfa-1001	182	8	for	for	ADP
ajfa-1001	182	9	this	this	DET
ajfa-1001	182	10	study	study	NOUN
ajfa-1001	182	11	are	be	AUX
ajfa-1001	182	12	four	four	NUM
ajfa-1001	182	13	australian	australian	ADJ
ajfa-1001	182	14	banks	bank	NOUN
ajfa-1001	182	15	and	and	CCONJ
ajfa-1001	182	16	four	four	NUM
ajfa-1001	182	17	american	american	ADJ
ajfa-1001	182	18	banks	bank	NOUN
ajfa-1001	182	19	.	.	PUNCT
ajfa-1001	183	1	the	the	DET
ajfa-1001	183	2	australian	australian	ADJ
ajfa-1001	183	3	sample	sample	NOUN
ajfa-1001	183	4	banks	bank	NOUN
ajfa-1001	183	5	are	be	AUX
ajfa-1001	183	6	the	the	DET
ajfa-1001	183	7	national	national	PROPN
ajfa-1001	183	8	australia	australia	PROPN
ajfa-1001	183	9	bank	bank	PROPN
ajfa-1001	183	10	(	(	PUNCT
ajfa-1001	183	11	nab	nab	PROPN
ajfa-1001	183	12	)	)	PUNCT
ajfa-1001	183	13	,	,	PUNCT
ajfa-1001	183	14	commonwealth	commonwealth	PROPN
ajfa-1001	183	15	bank	bank	PROPN
ajfa-1001	183	16	group	group	PROPN
ajfa-1001	183	17	(	(	PUNCT
ajfa-1001	183	18	cba	cba	PROPN
ajfa-1001	183	19	)	)	PUNCT
ajfa-1001	183	20	,	,	PUNCT
ajfa-1001	183	21	westpac	westpac	PROPN
ajfa-1001	183	22	banking	banking	NOUN
ajfa-1001	183	23	corporation	corporation	NOUN
ajfa-1001	183	24	(	(	PUNCT
ajfa-1001	183	25	wbc	wbc	PROPN
ajfa-1001	183	26	)	)	PUNCT
ajfa-1001	183	27	and	and	CCONJ
ajfa-1001	183	28	australia	australia	PROPN
ajfa-1001	183	29	&	&	CCONJ
ajfa-1001	183	30	new	new	PROPN
ajfa-1001	183	31	zealand	zealand	PROPN
ajfa-1001	183	32	banking	banking	NOUN
ajfa-1001	183	33	group	group	NOUN
ajfa-1001	183	34	(	(	PUNCT
ajfa-1001	183	35	anz	anz	PROPN
ajfa-1001	183	36	)	)	PUNCT
ajfa-1001	183	37	.	.	PUNCT
ajfa-1001	184	1	the	the	DET
ajfa-1001	184	2	balance	balance	NOUN
ajfa-1001	184	3	date	date	NOUN
ajfa-1001	184	4	for	for	ADP
ajfa-1001	184	5	the	the	DET
ajfa-1001	184	6	australian	australian	ADJ
ajfa-1001	184	7	banks	bank	NOUN
ajfa-1001	184	8	was	be	AUX
ajfa-1001	184	9	the	the	DET
ajfa-1001	184	10	30	30	NUM
ajfa-1001	184	11	september	september	PROPN
ajfa-1001	184	12	,	,	PUNCT
ajfa-1001	184	13	except	except	SCONJ
ajfa-1001	184	14	for	for	ADP
ajfa-1001	184	15	cba	cba	PROPN
ajfa-1001	184	16	,	,	PUNCT
ajfa-1001	184	17	which	which	PRON
ajfa-1001	184	18	reported	report	VERB
ajfa-1001	184	19	on	on	ADP
ajfa-1001	184	20	30	30	NUM
ajfa-1001	184	21	june	june	NOUN
ajfa-1001	184	22	.	.	PUNCT
ajfa-1001	185	1	the	the	DET
ajfa-1001	185	2	american	american	PROPN
ajfa-1001	185	3	sample	sample	NOUN
ajfa-1001	185	4	banks	bank	NOUN
ajfa-1001	185	5	are	be	AUX
ajfa-1001	185	6	the	the	DET
ajfa-1001	185	7	bank	bank	PROPN
ajfa-1001	185	8	of	of	ADP
ajfa-1001	185	9	america	america	PROPN
ajfa-1001	185	10	(	(	PUNCT
ajfa-1001	185	11	bac	bac	PROPN
ajfa-1001	185	12	)	)	PUNCT
ajfa-1001	185	13	,	,	PUNCT
ajfa-1001	185	14	citigroup	citigroup	NOUN
ajfa-1001	185	15	(	(	PUNCT
ajfa-1001	185	16	ctg	ctg	NOUN
ajfa-1001	185	17	)	)	PUNCT
ajfa-1001	185	18	,	,	PUNCT
ajfa-1001	185	19	jpmorgan	jpmorgan	PROPN
ajfa-1001	185	20	chase	chase	PROPN
ajfa-1001	185	21	(	(	PUNCT
ajfa-1001	185	22	jpm	jpm	PROPN
ajfa-1001	185	23	)	)	PUNCT
ajfa-1001	185	24	and	and	CCONJ
ajfa-1001	185	25	wells	wells	PROPN
ajfa-1001	185	26	fargo	fargo	PROPN
ajfa-1001	185	27	(	(	PUNCT
ajfa-1001	185	28	wfc	wfc	PROPN
ajfa-1001	185	29	)	)	PUNCT
ajfa-1001	185	30	.	.	PUNCT
ajfa-1001	186	1	their	their	PRON
ajfa-1001	186	2	balance	balance	NOUN
ajfa-1001	186	3	date	date	NOUN
ajfa-1001	186	4	was	be	AUX
ajfa-1001	186	5	31	31	NUM
ajfa-1001	186	6	december	december	NOUN
ajfa-1001	186	7	.	.	PUNCT
ajfa-1001	187	1	in	in	ADP
ajfa-1001	187	2	relation	relation	NOUN
ajfa-1001	187	3	to	to	ADP
ajfa-1001	187	4	value	value	NOUN
ajfa-1001	187	5	,	,	PUNCT
ajfa-1001	187	6	commercial	commercial	ADJ
ajfa-1001	187	7	banks	bank	NOUN
ajfa-1001	187	8	report	report	VERB
ajfa-1001	187	9	a	a	DET
ajfa-1001	187	10	substantial	substantial	ADJ
ajfa-1001	187	11	proportion	proportion	NOUN
ajfa-1001	187	12	of	of	ADP
ajfa-1001	187	13	their	their	PRON
ajfa-1001	187	14	financial	financial	ADJ
ajfa-1001	187	15	instruments	instrument	NOUN
ajfa-1001	187	16	at	at	ADP
ajfa-1001	187	17	historical	historical	ADJ
ajfa-1001	187	18	cost	cost	NOUN
ajfa-1001	187	19	.	.	PUNCT
ajfa-1001	188	1	these	these	DET
ajfa-1001	188	2	financial	financial	ADJ
ajfa-1001	188	3	instruments	instrument	NOUN
ajfa-1001	188	4	include	include	VERB
ajfa-1001	188	5	loans	loan	NOUN
ajfa-1001	188	6	,	,	PUNCT
ajfa-1001	188	7	deposits	deposit	NOUN
ajfa-1001	188	8	and	and	CCONJ
ajfa-1001	188	9	debts	debt	NOUN
ajfa-1001	188	10	.	.	PUNCT
ajfa-1001	189	1	apart	apart	ADV
ajfa-1001	189	2	from	from	ADP
ajfa-1001	189	3	these	these	DET
ajfa-1001	189	4	three	three	NUM
ajfa-1001	189	5	major	major	ADJ
ajfa-1001	189	6	financial	financial	ADJ
ajfa-1001	189	7	instruments	instrument	NOUN
ajfa-1001	189	8	,	,	PUNCT
ajfa-1001	189	9	commercial	commercial	ADJ
ajfa-1001	189	10	banks	bank	NOUN
ajfa-1001	189	11	also	also	ADV
ajfa-1001	189	12	report	report	VERB
ajfa-1001	189	13	a	a	DET
ajfa-1001	189	14	number	number	NOUN
ajfa-1001	189	15	of	of	ADP
ajfa-1001	189	16	other	other	ADJ
ajfa-1001	189	17	financial	financial	ADJ
ajfa-1001	189	18	instruments	instrument	NOUN
ajfa-1001	189	19	at	at	ADP
ajfa-1001	189	20	historical	historical	ADJ
ajfa-1001	189	21	cost	cost	NOUN
ajfa-1001	189	22	.	.	PUNCT
ajfa-1001	190	1	these	these	PRON
ajfa-1001	190	2	can	can	AUX
ajfa-1001	190	3	be	be	AUX
ajfa-1001	190	4	investment	investment	NOUN
ajfa-1001	190	5	securities	security	NOUN
ajfa-1001	190	6	or	or	CCONJ
ajfa-1001	190	7	non	non	ADJ
ajfa-1001	190	8	-	-	ADJ
ajfa-1001	190	9	marketable	marketable	ADJ
ajfa-1001	190	10	equity	equity	NOUN
ajfa-1001	190	11	investments	investment	NOUN
ajfa-1001	190	12	,	,	PUNCT
ajfa-1001	190	13	federal	federal	ADJ
ajfa-1001	190	14	funds	fund	NOUN
ajfa-1001	190	15	and	and	CCONJ
ajfa-1001	190	16	securities	security	NOUN
ajfa-1001	190	17	under	under	ADP
ajfa-1001	190	18	re	re	NOUN
ajfa-1001	190	19	-	-	NOUN
ajfa-1001	190	20	sale	sale	NOUN
ajfa-1001	190	21	or	or	CCONJ
ajfa-1001	190	22	re	re	NOUN
ajfa-1001	190	23	-	-	NOUN
ajfa-1001	190	24	purchase	purchase	NOUN
ajfa-1001	190	25	agreements	agreement	NOUN
ajfa-1001	190	26	.	.	PUNCT
ajfa-1001	191	1	table	table	NOUN
ajfa-1001	191	2	2	2	NUM
ajfa-1001	191	3	shows	show	VERB
ajfa-1001	191	4	the	the	DET
ajfa-1001	191	5	proportion	proportion	NOUN
ajfa-1001	191	6	of	of	ADP
ajfa-1001	191	7	loans	loan	NOUN
ajfa-1001	191	8	,	,	PUNCT
ajfa-1001	191	9	deposits	deposit	NOUN
ajfa-1001	191	10	and	and	CCONJ
ajfa-1001	191	11	debts	debt	NOUN
ajfa-1001	191	12	as	as	ADP
ajfa-1001	191	13	a	a	DET
ajfa-1001	191	14	percentage	percentage	NOUN
ajfa-1001	191	15	of	of	ADP
ajfa-1001	191	16	total	total	ADJ
ajfa-1001	191	17	assets	asset	NOUN
ajfa-1001	191	18	.	.	PUNCT
ajfa-1001	192	1	the	the	DET
ajfa-1001	192	2	balance	balance	NOUN
ajfa-1001	192	3	sheet	sheet	NOUN
ajfa-1001	192	4	of	of	ADP
ajfa-1001	192	5	commercial	commercial	ADJ
ajfa-1001	192	6	banks	bank	NOUN
ajfa-1001	192	7	was	be	AUX
ajfa-1001	192	8	skewed	skew	VERB
ajfa-1001	192	9	toward	toward	ADP
ajfa-1001	192	10	historical	historical	ADJ
ajfa-1001	192	11	cost	cost	NOUN
ajfa-1001	192	12	,	,	PUNCT
ajfa-1001	192	13	especially	especially	ADV
ajfa-1001	192	14	on	on	ADP
ajfa-1001	192	15	the	the	DET
ajfa-1001	192	16	liabilities	liability	NOUN
ajfa-1001	192	17	side	side	NOUN
ajfa-1001	192	18	.	.	PUNCT
ajfa-1001	193	1	insert	insert	PROPN
ajfa-1001	193	2	table	table	NOUN
ajfa-1001	193	3	2	2	NUM
ajfa-1001	193	4	here	here	ADV
ajfa-1001	193	5	commercial	commercial	ADJ
ajfa-1001	193	6	banks	bank	NOUN
ajfa-1001	193	7	were	be	AUX
ajfa-1001	193	8	required	require	VERB
ajfa-1001	193	9	to	to	PART
ajfa-1001	193	10	disclose	disclose	VERB
ajfa-1001	193	11	the	the	DET
ajfa-1001	193	12	fair	fair	ADJ
ajfa-1001	193	13	values	value	NOUN
ajfa-1001	193	14	of	of	ADP
ajfa-1001	193	15	all	all	DET
ajfa-1001	193	16	financial	financial	ADJ
ajfa-1001	193	17	instruments	instrument	NOUN
ajfa-1001	193	18	recognised	recognise	VERB
ajfa-1001	193	19	at	at	ADP
ajfa-1001	193	20	historical	historical	ADJ
ajfa-1001	193	21	cost	cost	NOUN
ajfa-1001	193	22	in	in	ADP
ajfa-1001	193	23	the	the	DET
ajfa-1001	193	24	balance	balance	NOUN
ajfa-1001	193	25	sheet	sheet	NOUN
ajfa-1001	193	26	.	.	PUNCT
ajfa-1001	194	1	for	for	ADP
ajfa-1001	194	2	loans	loan	NOUN
ajfa-1001	194	3	,	,	PUNCT
ajfa-1001	194	4	fair	fair	ADJ
ajfa-1001	194	5	values	value	NOUN
ajfa-1001	194	6	were	be	AUX
ajfa-1001	194	7	estimated	estimate	VERB
ajfa-1001	194	8	by	by	ADP
ajfa-1001	194	9	discounting	discount	VERB
ajfa-1001	194	10	principal	principal	NOUN
ajfa-1001	194	11	and	and	CCONJ
ajfa-1001	194	12	interest	interest	NOUN
ajfa-1001	194	13	payments	payment	NOUN
ajfa-1001	194	14	using	use	VERB
ajfa-1001	194	15	internal	internal	ADJ
ajfa-1001	194	16	credit	credit	NOUN
ajfa-1001	194	17	risk	risk	NOUN
ajfa-1001	194	18	and	and	CCONJ
ajfa-1001	194	19	interest	interest	NOUN
ajfa-1001	194	20	rate	rate	NOUN
ajfa-1001	194	21	models	model	NOUN
ajfa-1001	194	22	.	.	PUNCT
ajfa-1001	195	1	fair	fair	ADJ
ajfa-1001	195	2	values	value	NOUN
ajfa-1001	195	3	of	of	ADP
ajfa-1001	195	4	deposits	deposit	NOUN
ajfa-1001	195	5	were	be	AUX
ajfa-1001	195	6	estimated	estimate	VERB
ajfa-1001	195	7	by	by	ADP
ajfa-1001	195	8	discounting	discount	VERB
ajfa-1001	195	9	contractual	contractual	ADJ
ajfa-1001	195	10	cash	cash	NOUN
ajfa-1001	195	11	flows	flow	NOUN
ajfa-1001	195	12	using	use	VERB
ajfa-1001	195	13	current	current	ADJ
ajfa-1001	195	14	market	market	NOUN
ajfa-1001	195	15	rates	rate	NOUN
ajfa-1001	195	16	for	for	ADP
ajfa-1001	195	17	instruments	instrument	NOUN
ajfa-1001	195	18	with	with	ADP
ajfa-1001	195	19	similar	similar	ADJ
ajfa-1001	195	20	terms	term	NOUN
ajfa-1001	195	21	and	and	CCONJ
ajfa-1001	195	22	maturities	maturity	NOUN
ajfa-1001	195	23	.	.	PUNCT
ajfa-1001	196	1	fair	fair	ADJ
ajfa-1001	196	2	values	value	NOUN
ajfa-1001	196	3	of	of	ADP
ajfa-1001	196	4	debts	debt	NOUN
ajfa-1001	196	5	were	be	AUX
ajfa-1001	196	6	estimated	estimate	VERB
ajfa-1001	196	7	by	by	ADP
ajfa-1001	196	8	using	use	VERB
ajfa-1001	196	9	quoted	quote	VERB
ajfa-1001	196	10	market	market	NOUN
ajfa-1001	196	11	prices	price	NOUN
ajfa-1001	196	12	or	or	CCONJ
ajfa-1001	196	13	were	be	AUX
ajfa-1001	196	14	based	base	VERB
ajfa-1001	196	15	on	on	ADP
ajfa-1001	196	16	current	current	ADJ
ajfa-1001	196	17	market	market	NOUN
ajfa-1001	196	18	interest	interest	NOUN
ajfa-1001	196	19	rates	rate	NOUN
ajfa-1001	196	20	and	and	CCONJ
ajfa-1001	196	21	credit	credit	NOUN
ajfa-1001	196	22	spreads	spread	NOUN
ajfa-1001	196	23	for	for	ADP
ajfa-1001	196	24	instruments	instrument	NOUN
ajfa-1001	196	25	with	with	ADP
ajfa-1001	196	26	similar	similar	ADJ
ajfa-1001	196	27	terms	term	NOUN
ajfa-1001	196	28	or	or	CCONJ
ajfa-1001	196	29	maturities	maturity	NOUN
ajfa-1001	196	30	(	(	PUNCT
ajfa-1001	196	31	see	see	VERB
ajfa-1001	196	32	sample	sample	NOUN
ajfa-1001	196	33	banks	bank	NOUN
ajfa-1001	196	34	’	'	PUNCT
ajfa-1001	196	35	financial	financial	ADJ
ajfa-1001	196	36	reports	report	NOUN
ajfa-1001	196	37	during	during	ADP
ajfa-1001	196	38	the	the	DET
ajfa-1001	196	39	period	period	NOUN
ajfa-1001	196	40	2005–10	2005–10	NUM
ajfa-1001	196	41	)	)	PUNCT
ajfa-1001	196	42	.	.	PUNCT
ajfa-1001	197	1	9	9	NUM
ajfa-1001	197	2	australian	australian	ADJ
ajfa-1001	197	3	prudential	prudential	ADJ
ajfa-1001	197	4	regulation	regulation	NOUN
ajfa-1001	197	5	authority	authority	NOUN
ajfa-1001	197	6	.	.	PUNCT
ajfa-1001	198	1	10	10	NUM
ajfa-1001	198	2	federal	federal	PROPN
ajfa-1001	198	3	reserve	reserve	PROPN
ajfa-1001	198	4	board	board	PROPN
ajfa-1001	198	5	.	.	PUNCT
ajfa-1001	199	1	asian	asian	ADJ
ajfa-1001	199	2	journal	journal	PROPN
ajfa-1001	199	3	of	of	ADP
ajfa-1001	199	4	finance	finance	PROPN
ajfa-1001	199	5	&	&	CCONJ
ajfa-1001	199	6	accounting	accounting	PROPN
ajfa-1001	199	7	issn	issn	PROPN
ajfa-1001	199	8	1946	1946	NUM
ajfa-1001	199	9	-	-	PUNCT
ajfa-1001	199	10	052x	052x	NOUN
ajfa-1001	199	11	2011	2011	NUM
ajfa-1001	199	12	,	,	PUNCT
ajfa-1001	199	13	vol	vol	NOUN
ajfa-1001	199	14	.	.	PROPN
ajfa-1001	200	1	3	3	NUM
ajfa-1001	200	2	,	,	PUNCT
ajfa-1001	200	3	no	no	INTJ
ajfa-1001	200	4	.	.	NOUN
ajfa-1001	200	5	1	1	NUM
ajfa-1001	200	6	:	:	PUNCT
ajfa-1001	200	7	e1	e1	VERB
ajfa-1001	200	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	200	9	10	10	NUM
ajfa-1001	200	10	for	for	ADP
ajfa-1001	200	11	the	the	DET
ajfa-1001	200	12	purpose	purpose	NOUN
ajfa-1001	200	13	of	of	ADP
ajfa-1001	200	14	this	this	DET
ajfa-1001	200	15	study	study	NOUN
ajfa-1001	200	16	,	,	PUNCT
ajfa-1001	200	17	reported	report	VERB
ajfa-1001	200	18	ci	ci	PROPN
ajfa-1001	200	19	,	,	PUNCT
ajfa-1001	200	20	se	se	ADV
ajfa-1001	200	21	,	,	PUNCT
ajfa-1001	200	22	regulatory	regulatory	ADJ
ajfa-1001	200	23	capital	capital	NOUN
ajfa-1001	200	24	,	,	PUNCT
ajfa-1001	200	25	cr	cr	PROPN
ajfa-1001	200	26	,	,	PUNCT
ajfa-1001	200	27	values	value	NOUN
ajfa-1001	200	28	of	of	ADP
ajfa-1001	200	29	risk	risk	NOUN
ajfa-1001	200	30	-	-	PUNCT
ajfa-1001	200	31	weighted	weight	VERB
ajfa-1001	200	32	assets	asset	NOUN
ajfa-1001	200	33	and	and	CCONJ
ajfa-1001	200	34	gross	gross	ADJ
ajfa-1001	200	35	fair	fair	ADJ
ajfa-1001	200	36	value	value	NOUN
ajfa-1001	200	37	disclosures	disclosure	NOUN
ajfa-1001	200	38	of	of	ADP
ajfa-1001	200	39	all	all	DET
ajfa-1001	200	40	financial	financial	ADJ
ajfa-1001	200	41	instruments	instrument	NOUN
ajfa-1001	200	42	reported	report	VERB
ajfa-1001	200	43	at	at	ADP
ajfa-1001	200	44	historical	historical	ADJ
ajfa-1001	200	45	cost	cost	NOUN
ajfa-1001	200	46	were	be	AUX
ajfa-1001	200	47	retrieved	retrieve	VERB
ajfa-1001	200	48	from	from	ADP
ajfa-1001	200	49	the	the	DET
ajfa-1001	200	50	banks	bank	NOUN
ajfa-1001	200	51	’	’	PART
ajfa-1001	200	52	48	48	NUM
ajfa-1001	200	53	financial	financial	ADJ
ajfa-1001	200	54	statements	statement	NOUN
ajfa-1001	200	55	and	and	CCONJ
ajfa-1001	200	56	the	the	DET
ajfa-1001	200	57	notes	note	NOUN
ajfa-1001	200	58	to	to	ADP
ajfa-1001	200	59	the	the	DET
ajfa-1001	200	60	financial	financial	ADJ
ajfa-1001	200	61	statements	statement	NOUN
ajfa-1001	200	62	.	.	PUNCT
ajfa-1001	201	1	gross	gross	ADJ
ajfa-1001	201	2	fair	fair	ADJ
ajfa-1001	201	3	value	value	NOUN
ajfa-1001	201	4	disclosures	disclosure	NOUN
ajfa-1001	201	5	were	be	AUX
ajfa-1001	201	6	subsequently	subsequently	ADV
ajfa-1001	201	7	calculated	calculate	VERB
ajfa-1001	201	8	net	net	NOUN
ajfa-1001	201	9	of	of	ADP
ajfa-1001	201	10	tax11	tax11	PROPN
ajfa-1001	201	11	,	,	PUNCT
ajfa-1001	201	12	based	base	VERB
ajfa-1001	201	13	on	on	ADP
ajfa-1001	201	14	the	the	DET
ajfa-1001	201	15	statutory	statutory	ADJ
ajfa-1001	201	16	tax	tax	NOUN
ajfa-1001	201	17	rates	rate	NOUN
ajfa-1001	201	18	.	.	PUNCT
ajfa-1001	202	1	because	because	SCONJ
ajfa-1001	202	2	ci	ci	PROPN
ajfa-1001	202	3	,	,	PUNCT
ajfa-1001	202	4	se	se	X
ajfa-1001	202	5	and	and	CCONJ
ajfa-1001	202	6	rc	rc	PROPN
ajfa-1001	202	7	were	be	AUX
ajfa-1001	202	8	based	base	VERB
ajfa-1001	202	9	on	on	ADP
ajfa-1001	202	10	after	after	ADP
ajfa-1001	202	11	-	-	PUNCT
ajfa-1001	202	12	tax	tax	NOUN
ajfa-1001	202	13	profits	profit	NOUN
ajfa-1001	202	14	,	,	PUNCT
ajfa-1001	202	15	fair	fair	ADJ
ajfa-1001	202	16	value	value	NOUN
ajfa-1001	202	17	changes	change	NOUN
ajfa-1001	202	18	were	be	AUX
ajfa-1001	202	19	also	also	ADV
ajfa-1001	202	20	reconstructed	reconstruct	VERB
ajfa-1001	202	21	net	net	NOUN
ajfa-1001	202	22	of	of	ADP
ajfa-1001	202	23	tax	tax	NOUN
ajfa-1001	202	24	numbers	number	NOUN
ajfa-1001	202	25	to	to	PART
ajfa-1001	202	26	ensure	ensure	VERB
ajfa-1001	202	27	comparability	comparability	NOUN
ajfa-1001	202	28	.	.	PUNCT
ajfa-1001	203	1	the	the	DET
ajfa-1001	203	2	percentage	percentage	NOUN
ajfa-1001	203	3	change	change	NOUN
ajfa-1001	203	4	was	be	AUX
ajfa-1001	203	5	calculated	calculate	VERB
ajfa-1001	203	6	by	by	ADP
ajfa-1001	203	7	dividing	divide	VERB
ajfa-1001	203	8	the	the	DET
ajfa-1001	203	9	fair	fair	ADJ
ajfa-1001	203	10	value	value	NOUN
ajfa-1001	203	11	change	change	NOUN
ajfa-1001	203	12	after	after	ADP
ajfa-1001	203	13	tax	tax	NOUN
ajfa-1001	203	14	by	by	ADP
ajfa-1001	203	15	ci	ci	PROPN
ajfa-1001	203	16	or	or	CCONJ
ajfa-1001	203	17	se	se	ADJ
ajfa-1001	203	18	.	.	PUNCT
ajfa-1001	204	1	ffvi	ffvi	PROPN
ajfa-1001	204	2	was	be	AUX
ajfa-1001	204	3	calculated	calculate	VERB
ajfa-1001	204	4	by	by	ADP
ajfa-1001	204	5	adding	add	VERB
ajfa-1001	204	6	the	the	DET
ajfa-1001	204	7	fair	fair	ADJ
ajfa-1001	204	8	value	value	NOUN
ajfa-1001	204	9	change	change	NOUN
ajfa-1001	204	10	after	after	ADP
ajfa-1001	204	11	tax	tax	NOUN
ajfa-1001	204	12	to	to	ADP
ajfa-1001	204	13	ci	ci	PROPN
ajfa-1001	204	14	.	.	PUNCT
ajfa-1001	205	1	the	the	DET
ajfa-1001	205	2	three	three	NUM
ajfa-1001	205	3	income	income	NOUN
ajfa-1001	205	4	measures	measure	NOUN
ajfa-1001	205	5	,	,	PUNCT
ajfa-1001	205	6	ni	ni	PROPN
ajfa-1001	205	7	,	,	PUNCT
ajfa-1001	205	8	ci	ci	PROPN
ajfa-1001	205	9	and	and	CCONJ
ajfa-1001	205	10	ffvi	ffvi	NOUN
ajfa-1001	205	11	,	,	PUNCT
ajfa-1001	205	12	were	be	AUX
ajfa-1001	205	13	calculated	calculate	VERB
ajfa-1001	205	14	as	as	ADP
ajfa-1001	205	15	a	a	DET
ajfa-1001	205	16	percentage	percentage	NOUN
ajfa-1001	205	17	of	of	ADP
ajfa-1001	205	18	total	total	ADJ
ajfa-1001	205	19	average	average	ADJ
ajfa-1001	205	20	assets	asset	NOUN
ajfa-1001	205	21	.	.	PUNCT
ajfa-1001	206	1	percentage	percentage	NOUN
ajfa-1001	206	2	change	change	NOUN
ajfa-1001	206	3	=	=	SYM
ajfa-1001	206	4	fair	fair	ADJ
ajfa-1001	206	5	value	value	NOUN
ajfa-1001	206	6	change	change	NOUN
ajfa-1001	206	7	after	after	ADP
ajfa-1001	206	8	tax	tax	NOUN
ajfa-1001	206	9	/	/	SYM
ajfa-1001	206	10	ci	ci	PROPN
ajfa-1001	206	11	or	or	CCONJ
ajfa-1001	206	12	se	se	X
ajfa-1001	206	13	(	(	PUNCT
ajfa-1001	206	14	1	1	X
ajfa-1001	206	15	)	)	PUNCT
ajfa-1001	206	16	ffvi	ffvi	NOUN
ajfa-1001	206	17	=	=	SYM
ajfa-1001	206	18	ci	ci	PROPN
ajfa-1001	206	19	+	+	CCONJ
ajfa-1001	206	20	fair	fair	ADJ
ajfa-1001	206	21	value	value	NOUN
ajfa-1001	206	22	change	change	NOUN
ajfa-1001	206	23	after	after	ADP
ajfa-1001	206	24	tax	tax	NOUN
ajfa-1001	206	25	(	(	PUNCT
ajfa-1001	206	26	2	2	NUM
ajfa-1001	206	27	)	)	PUNCT
ajfa-1001	206	28	ni	ni	PROPN
ajfa-1001	206	29	/	/	SYM
ajfa-1001	206	30	ci	ci	NOUN
ajfa-1001	206	31	/	/	SYM
ajfa-1001	206	32	ffvi	ffvi	NOUN
ajfa-1001	206	33	=	=	SYM
ajfa-1001	206	34	ni	ni	PROPN
ajfa-1001	206	35	/	/	SYM
ajfa-1001	206	36	ci	ci	NOUN
ajfa-1001	206	37	/	/	SYM
ajfa-1001	206	38	ffvi/[(beginning	ffvi/[(beginne	VERB
ajfa-1001	206	39	assets+ending	assets+ending	NOUN
ajfa-1001	206	40	assets)/2	assets)/2	NOUN
ajfa-1001	206	41	]	]	X
ajfa-1001	206	42	(	(	PUNCT
ajfa-1001	206	43	3	3	X
ajfa-1001	206	44	)	)	PUNCT
ajfa-1001	206	45	the	the	DET
ajfa-1001	206	46	mean	mean	NOUN
ajfa-1001	206	47	of	of	ADP
ajfa-1001	206	48	ni	ni	PROPN
ajfa-1001	206	49	,	,	PUNCT
ajfa-1001	206	50	ci	ci	PROPN
ajfa-1001	206	51	and	and	CCONJ
ajfa-1001	206	52	ffvi	ffvi	NOUN
ajfa-1001	206	53	was	be	AUX
ajfa-1001	206	54	used	use	VERB
ajfa-1001	206	55	to	to	PART
ajfa-1001	206	56	determine	determine	VERB
ajfa-1001	206	57	which	which	DET
ajfa-1001	206	58	income	income	NOUN
ajfa-1001	206	59	type	type	NOUN
ajfa-1001	206	60	creates	create	VERB
ajfa-1001	206	61	the	the	DET
ajfa-1001	206	62	highest	high	ADJ
ajfa-1001	206	63	income	income	NOUN
ajfa-1001	206	64	numbers	number	NOUN
ajfa-1001	206	65	for	for	ADP
ajfa-1001	206	66	banks	bank	NOUN
ajfa-1001	206	67	over	over	ADP
ajfa-1001	206	68	the	the	DET
ajfa-1001	206	69	designated	designate	VERB
ajfa-1001	206	70	period	period	NOUN
ajfa-1001	206	71	.	.	PUNCT
ajfa-1001	207	1	the	the	DET
ajfa-1001	207	2	standard	standard	ADJ
ajfa-1001	207	3	deviation	deviation	NOUN
ajfa-1001	207	4	(	(	PUNCT
ajfa-1001	207	5	sd	sd	NOUN
ajfa-1001	207	6	)	)	PUNCT
ajfa-1001	207	7	of	of	ADP
ajfa-1001	207	8	ni	ni	PROPN
ajfa-1001	207	9	,	,	PUNCT
ajfa-1001	207	10	ci	ci	PROPN
ajfa-1001	207	11	and	and	CCONJ
ajfa-1001	207	12	ffvi	ffvi	NOUN
ajfa-1001	207	13	was	be	AUX
ajfa-1001	207	14	to	to	PART
ajfa-1001	207	15	measure	measure	VERB
ajfa-1001	207	16	the	the	DET
ajfa-1001	207	17	volatility	volatility	NOUN
ajfa-1001	207	18	level	level	NOUN
ajfa-1001	207	19	.	.	PUNCT
ajfa-1001	208	1	regulatory	regulatory	ADJ
ajfa-1001	208	2	capital	capital	NOUN
ajfa-1001	208	3	was	be	AUX
ajfa-1001	208	4	composed	compose	VERB
ajfa-1001	208	5	of	of	ADP
ajfa-1001	208	6	shareholders	shareholder	NOUN
ajfa-1001	208	7	’	'	PUNCT
ajfa-1001	208	8	equity	equity	NOUN
ajfa-1001	208	9	,	,	PUNCT
ajfa-1001	208	10	with	with	ADP
ajfa-1001	208	11	adjustments	adjustment	NOUN
ajfa-1001	208	12	allowed	allow	VERB
ajfa-1001	208	13	by	by	ADP
ajfa-1001	208	14	the	the	DET
ajfa-1001	208	15	relevant	relevant	ADJ
ajfa-1001	208	16	prudential	prudential	ADJ
ajfa-1001	208	17	regulator	regulator	NOUN
ajfa-1001	208	18	.	.	PUNCT
ajfa-1001	209	1	australian	australian	ADJ
ajfa-1001	209	2	banks	bank	NOUN
ajfa-1001	209	3	were	be	AUX
ajfa-1001	209	4	required	require	VERB
ajfa-1001	209	5	by	by	ADP
ajfa-1001	209	6	apra	apra	ADV
ajfa-1001	209	7	to	to	PART
ajfa-1001	209	8	hold	hold	VERB
ajfa-1001	209	9	as	as	ADP
ajfa-1001	209	10	a	a	DET
ajfa-1001	209	11	minimum	minimum	NOUN
ajfa-1001	209	12	a	a	DET
ajfa-1001	209	13	tier	tier	NOUN
ajfa-1001	209	14	1	1	NUM
ajfa-1001	209	15	capital	capital	NOUN
ajfa-1001	209	16	ratio	ratio	NOUN
ajfa-1001	209	17	(	(	PUNCT
ajfa-1001	209	18	t1cr	t1cr	PROPN
ajfa-1001	209	19	)	)	PUNCT
ajfa-1001	209	20	of	of	ADP
ajfa-1001	209	21	4	4	NUM
ajfa-1001	209	22	%	%	NOUN
ajfa-1001	209	23	and	and	CCONJ
ajfa-1001	209	24	a	a	DET
ajfa-1001	209	25	total	total	ADJ
ajfa-1001	209	26	capital	capital	NOUN
ajfa-1001	209	27	ratio	ratio	NOUN
ajfa-1001	209	28	(	(	PUNCT
ajfa-1001	209	29	tcr	tcr	PROPN
ajfa-1001	209	30	)	)	PUNCT
ajfa-1001	209	31	of	of	ADP
ajfa-1001	209	32	8	8	NUM
ajfa-1001	209	33	%	%	NOUN
ajfa-1001	209	34	.	.	PUNCT
ajfa-1001	210	1	to	to	PART
ajfa-1001	210	2	be	be	AUX
ajfa-1001	210	3	“	"	PUNCT
ajfa-1001	210	4	adequately	adequately	ADV
ajfa-1001	210	5	-	-	PUNCT
ajfa-1001	210	6	capitalised	capitalise	VERB
ajfa-1001	210	7	”	"	PUNCT
ajfa-1001	210	8	under	under	ADP
ajfa-1001	210	9	the	the	DET
ajfa-1001	210	10	federal	federal	PROPN
ajfa-1001	210	11	bank	bank	PROPN
ajfa-1001	210	12	regulatory	regulatory	ADJ
ajfa-1001	210	13	agency	agency	NOUN
ajfa-1001	210	14	definitions	definition	NOUN
ajfa-1001	210	15	,	,	PUNCT
ajfa-1001	210	16	american	american	ADJ
ajfa-1001	210	17	banks	bank	NOUN
ajfa-1001	210	18	had	have	VERB
ajfa-1001	210	19	to	to	PART
ajfa-1001	210	20	hold	hold	VERB
ajfa-1001	210	21	a	a	DET
ajfa-1001	210	22	t1cr	t1cr	NOUN
ajfa-1001	210	23	of	of	ADP
ajfa-1001	210	24	at	at	ADV
ajfa-1001	210	25	least	least	ADV
ajfa-1001	210	26	4	4	NUM
ajfa-1001	210	27	%	%	NOUN
ajfa-1001	210	28	and	and	CCONJ
ajfa-1001	210	29	a	a	DET
ajfa-1001	210	30	tcr	tcr	NOUN
ajfa-1001	210	31	of	of	ADP
ajfa-1001	210	32	at	at	ADV
ajfa-1001	210	33	least	least	ADV
ajfa-1001	210	34	8	8	NUM
ajfa-1001	210	35	%	%	NOUN
ajfa-1001	210	36	.	.	PUNCT
ajfa-1001	211	1	to	to	PART
ajfa-1001	211	2	be	be	AUX
ajfa-1001	211	3	“	"	PUNCT
ajfa-1001	211	4	well	well	ADV
ajfa-1001	211	5	-	-	PUNCT
ajfa-1001	211	6	capitalised	capitalise	VERB
ajfa-1001	211	7	”	"	PUNCT
ajfa-1001	211	8	,	,	PUNCT
ajfa-1001	211	9	t1cr	t1cr	X
ajfa-1001	211	10	and	and	CCONJ
ajfa-1001	211	11	tcr	tcr	PROPN
ajfa-1001	211	12	had	have	VERB
ajfa-1001	211	13	to	to	PART
ajfa-1001	211	14	be	be	AUX
ajfa-1001	211	15	6	6	NUM
ajfa-1001	211	16	%	%	NOUN
ajfa-1001	211	17	and	and	CCONJ
ajfa-1001	211	18	10	10	NUM
ajfa-1001	211	19	%	%	NOUN
ajfa-1001	211	20	respectively	respectively	ADV
ajfa-1001	211	21	.	.	PUNCT
ajfa-1001	212	1	the	the	DET
ajfa-1001	212	2	change	change	NOUN
ajfa-1001	212	3	in	in	ADP
ajfa-1001	212	4	cr	cr	PROPN
ajfa-1001	212	5	was	be	AUX
ajfa-1001	212	6	calculated	calculate	VERB
ajfa-1001	212	7	by	by	ADP
ajfa-1001	212	8	dividing	divide	VERB
ajfa-1001	212	9	the	the	DET
ajfa-1001	212	10	fair	fair	ADJ
ajfa-1001	212	11	value	value	NOUN
ajfa-1001	212	12	change	change	NOUN
ajfa-1001	212	13	after	after	ADP
ajfa-1001	212	14	tax	tax	NOUN
ajfa-1001	212	15	by	by	ADP
ajfa-1001	212	16	total	total	ADJ
ajfa-1001	212	17	risk	risk	NOUN
ajfa-1001	212	18	-	-	PUNCT
ajfa-1001	212	19	weighted	weight	VERB
ajfa-1001	212	20	assets	asset	NOUN
ajfa-1001	212	21	.	.	PUNCT
ajfa-1001	213	1	the	the	DET
ajfa-1001	213	2	adjusted	adjusted	ADJ
ajfa-1001	213	3	cr	cr	NOUN
ajfa-1001	213	4	was	be	AUX
ajfa-1001	213	5	computed	compute	VERB
ajfa-1001	213	6	by	by	ADP
ajfa-1001	213	7	adding	add	VERB
ajfa-1001	213	8	the	the	DET
ajfa-1001	213	9	change	change	NOUN
ajfa-1001	213	10	in	in	ADP
ajfa-1001	213	11	cr	cr	NOUN
ajfa-1001	213	12	to	to	ADP
ajfa-1001	213	13	the	the	DET
ajfa-1001	213	14	reported	report	VERB
ajfa-1001	213	15	cr	cr	PROPN
ajfa-1001	213	16	.	.	PUNCT
ajfa-1001	213	17	change	change	NOUN
ajfa-1001	213	18	in	in	ADP
ajfa-1001	213	19	cr	cr	NOUN
ajfa-1001	213	20	=	=	SYM
ajfa-1001	213	21	fair	fair	ADJ
ajfa-1001	213	22	value	value	NOUN
ajfa-1001	213	23	change	change	NOUN
ajfa-1001	213	24	after	after	ADP
ajfa-1001	213	25	tax	tax	NOUN
ajfa-1001	213	26	/	/	SYM
ajfa-1001	213	27	risk	risk	NOUN
ajfa-1001	213	28	-	-	PUNCT
ajfa-1001	213	29	weighted	weight	VERB
ajfa-1001	213	30	assets	asset	NOUN
ajfa-1001	213	31	(	(	PUNCT
ajfa-1001	213	32	4	4	X
ajfa-1001	213	33	)	)	PUNCT
ajfa-1001	213	34	adjusted	adjust	VERB
ajfa-1001	213	35	cr	cr	NOUN
ajfa-1001	213	36	=	=	PUNCT
ajfa-1001	213	37	reported	report	VERB
ajfa-1001	213	38	cr	cr	X
ajfa-1001	213	39	+	+	CCONJ
ajfa-1001	213	40	change	change	VERB
ajfa-1001	213	41	in	in	ADP
ajfa-1001	213	42	cr	cr	PROPN
ajfa-1001	213	43	(	(	PUNCT
ajfa-1001	213	44	5	5	NUM
ajfa-1001	213	45	)	)	PUNCT
ajfa-1001	213	46	there	there	PRON
ajfa-1001	213	47	are	be	VERB
ajfa-1001	213	48	two	two	NUM
ajfa-1001	213	49	benchmarks	benchmark	NOUN
ajfa-1001	213	50	used	use	VERB
ajfa-1001	213	51	in	in	ADP
ajfa-1001	213	52	this	this	DET
ajfa-1001	213	53	study	study	NOUN
ajfa-1001	213	54	.	.	PUNCT
ajfa-1001	214	1	if	if	SCONJ
ajfa-1001	214	2	an	an	DET
ajfa-1001	214	3	incorporation	incorporation	NOUN
ajfa-1001	214	4	of	of	ADP
ajfa-1001	214	5	a	a	DET
ajfa-1001	214	6	fair	fair	ADJ
ajfa-1001	214	7	value	value	NOUN
ajfa-1001	214	8	change	change	NOUN
ajfa-1001	214	9	triggers	trigger	VERB
ajfa-1001	214	10	a	a	DET
ajfa-1001	214	11	change	change	NOUN
ajfa-1001	214	12	of	of	ADP
ajfa-1001	214	13	more	more	ADJ
ajfa-1001	214	14	than	than	ADP
ajfa-1001	214	15	10	10	NUM
ajfa-1001	214	16	%	%	NOUN
ajfa-1001	214	17	,	,	PUNCT
ajfa-1001	214	18	the	the	DET
ajfa-1001	214	19	change	change	NOUN
ajfa-1001	214	20	is	be	AUX
ajfa-1001	214	21	considered	consider	VERB
ajfa-1001	214	22	material	material	ADJ
ajfa-1001	214	23	.	.	PUNCT
ajfa-1001	215	1	if	if	SCONJ
ajfa-1001	215	2	an	an	DET
ajfa-1001	215	3	incorporation	incorporation	NOUN
ajfa-1001	215	4	of	of	ADP
ajfa-1001	215	5	a	a	DET
ajfa-1001	215	6	fair	fair	ADJ
ajfa-1001	215	7	value	value	NOUN
ajfa-1001	215	8	change	change	NOUN
ajfa-1001	215	9	triggers	trigger	VERB
ajfa-1001	215	10	a	a	DET
ajfa-1001	215	11	violation	violation	NOUN
ajfa-1001	215	12	of	of	ADP
ajfa-1001	215	13	the	the	DET
ajfa-1001	215	14	cr	cr	PROPN
ajfa-1001	215	15	,	,	PUNCT
ajfa-1001	215	16	the	the	DET
ajfa-1001	215	17	change	change	NOUN
ajfa-1001	215	18	is	be	AUX
ajfa-1001	215	19	considered	consider	VERB
ajfa-1001	215	20	significant	significant	ADJ
ajfa-1001	215	21	.	.	PUNCT
ajfa-1001	216	1	5	5	X
ajfa-1001	216	2	.	.	X
ajfa-1001	216	3	results	result	VERB
ajfa-1001	216	4	5.1	5.1	NUM
ajfa-1001	216	5	effects	effect	NOUN
ajfa-1001	216	6	on	on	ADP
ajfa-1001	216	7	comprehensive	comprehensive	ADJ
ajfa-1001	216	8	income	income	NOUN
ajfa-1001	216	9	and	and	CCONJ
ajfa-1001	216	10	shareholders	shareholder	NOUN
ajfa-1001	216	11	’	'	PUNCT
ajfa-1001	216	12	equity	equity	NOUN
ajfa-1001	216	13	table	table	NOUN
ajfa-1001	216	14	3	3	NUM
ajfa-1001	216	15	shows	show	VERB
ajfa-1001	216	16	the	the	DET
ajfa-1001	216	17	changes	change	NOUN
ajfa-1001	216	18	in	in	ADP
ajfa-1001	216	19	a$	a$	ADV
ajfa-1001	216	20	million	million	NUM
ajfa-1001	216	21	dollars	dollar	NOUN
ajfa-1001	216	22	and	and	CCONJ
ajfa-1001	216	23	in	in	ADP
ajfa-1001	216	24	percentage	percentage	NOUN
ajfa-1001	216	25	in	in	ADP
ajfa-1001	216	26	ci	ci	NOUN
ajfa-1001	216	27	and	and	CCONJ
ajfa-1001	216	28	in	in	ADP
ajfa-1001	216	29	se	se	X
ajfa-1001	216	30	of	of	ADP
ajfa-1001	216	31	australian	australian	ADJ
ajfa-1001	216	32	banks	bank	NOUN
ajfa-1001	216	33	when	when	SCONJ
ajfa-1001	216	34	fair	fair	ADJ
ajfa-1001	216	35	value	value	NOUN
ajfa-1001	216	36	disclosures	disclosure	NOUN
ajfa-1001	216	37	are	be	AUX
ajfa-1001	216	38	taken	take	VERB
ajfa-1001	216	39	to	to	ADP
ajfa-1001	216	40	ci	ci	PROPN
ajfa-1001	216	41	and	and	CCONJ
ajfa-1001	216	42	se	se	X
ajfa-1001	216	43	.	.	PUNCT
ajfa-1001	217	1	the	the	DET
ajfa-1001	217	2	change	change	NOUN
ajfa-1001	217	3	in	in	ADP
ajfa-1001	217	4	any	any	DET
ajfa-1001	217	5	single	single	ADJ
ajfa-1001	217	6	year	year	NOUN
ajfa-1001	217	7	can	can	AUX
ajfa-1001	217	8	be	be	AUX
ajfa-1001	217	9	very	very	ADV
ajfa-1001	217	10	large	large	ADJ
ajfa-1001	217	11	for	for	ADP
ajfa-1001	217	12	some	some	PRON
ajfa-1001	217	13	of	of	ADP
ajfa-1001	217	14	the	the	DET
ajfa-1001	217	15	sample	sample	NOUN
ajfa-1001	217	16	banks	bank	NOUN
ajfa-1001	217	17	.	.	PUNCT
ajfa-1001	218	1	nab	nab	PROPN
ajfa-1001	218	2	shows	show	VERB
ajfa-1001	218	3	a	a	DET
ajfa-1001	218	4	reduction	reduction	NOUN
ajfa-1001	218	5	of	of	ADP
ajfa-1001	218	6	a$2,157	a$2,157	NOUN
ajfa-1001	218	7	million	million	NUM
ajfa-1001	218	8	in	in	ADP
ajfa-1001	218	9	ci	ci	NOUN
ajfa-1001	218	10	and	and	CCONJ
ajfa-1001	218	11	se	se	X
ajfa-1001	218	12	in	in	ADP
ajfa-1001	218	13	2009	2009	NUM
ajfa-1001	218	14	.	.	PUNCT
ajfa-1001	219	1	to	to	PART
ajfa-1001	219	2	put	put	VERB
ajfa-1001	219	3	this	this	DET
ajfa-1001	219	4	number	number	NOUN
ajfa-1001	219	5	into	into	ADP
ajfa-1001	219	6	perspective	perspective	NOUN
ajfa-1001	219	7	,	,	PUNCT
ajfa-1001	219	8	nab	nab	PROPN
ajfa-1001	219	9	’s	’s	ADJ
ajfa-1001	219	10	2009	2009	NUM
ajfa-1001	219	11	reported	report	VERB
ajfa-1001	219	12	ni	ni	PROPN
ajfa-1001	219	13	and	and	CCONJ
ajfa-1001	219	14	ci	ci	PROPN
ajfa-1001	219	15	were	be	AUX
ajfa-1001	219	16	a$4,602	a$4,602	NOUN
ajfa-1001	219	17	million	million	NUM
ajfa-1001	219	18	and	and	CCONJ
ajfa-1001	219	19	a$3,993	a$3,993	NOUN
ajfa-1001	219	20	million	million	NUM
ajfa-1001	219	21	respectively	respectively	ADV
ajfa-1001	219	22	.	.	PUNCT
ajfa-1001	220	1	cba	cba	PROPN
ajfa-1001	220	2	shows	show	VERB
ajfa-1001	220	3	an	an	DET
ajfa-1001	220	4	increase	increase	NOUN
ajfa-1001	220	5	of	of	ADP
ajfa-1001	220	6	a$1,205	a$1,205	NOUN
ajfa-1001	220	7	million	million	NUM
ajfa-1001	220	8	in	in	ADP
ajfa-1001	220	9	2010	2010	NUM
ajfa-1001	220	10	.	.	PUNCT
ajfa-1001	221	1	cba	cba	PROPN
ajfa-1001	221	2	’s	’s	PART
ajfa-1001	221	3	reported	report	VERB
ajfa-1001	221	4	ni	ni	PROPN
ajfa-1001	221	5	and	and	CCONJ
ajfa-1001	221	6	ci	ci	PROPN
ajfa-1001	221	7	in	in	ADP
ajfa-1001	221	8	2010	2010	NUM
ajfa-1001	221	9	were	be	AUX
ajfa-1001	221	10	a$3,410	a$3,410	PROPN
ajfa-1001	221	11	11	11	NUM
ajfa-1001	221	12	australian	australian	ADJ
ajfa-1001	221	13	company	company	NOUN
ajfa-1001	221	14	tax	tax	NOUN
ajfa-1001	221	15	rate	rate	NOUN
ajfa-1001	221	16	is	be	AUX
ajfa-1001	221	17	30	30	NUM
ajfa-1001	221	18	%	%	NOUN
ajfa-1001	221	19	and	and	CCONJ
ajfa-1001	221	20	american	american	ADJ
ajfa-1001	221	21	corporate	corporate	ADJ
ajfa-1001	221	22	tax	tax	NOUN
ajfa-1001	221	23	rate	rate	NOUN
ajfa-1001	221	24	is	be	AUX
ajfa-1001	221	25	35	35	NUM
ajfa-1001	221	26	%	%	NOUN
ajfa-1001	221	27	.	.	PUNCT
ajfa-1001	222	1	asian	asian	ADJ
ajfa-1001	222	2	journal	journal	PROPN
ajfa-1001	222	3	of	of	ADP
ajfa-1001	222	4	finance	finance	PROPN
ajfa-1001	222	5	&	&	CCONJ
ajfa-1001	222	6	accounting	accounting	PROPN
ajfa-1001	222	7	issn	issn	PROPN
ajfa-1001	222	8	1946	1946	NUM
ajfa-1001	222	9	-	-	PUNCT
ajfa-1001	222	10	052x	052x	NOUN
ajfa-1001	222	11	2011	2011	NUM
ajfa-1001	222	12	,	,	PUNCT
ajfa-1001	222	13	vol	vol	NOUN
ajfa-1001	222	14	.	.	PROPN
ajfa-1001	223	1	3	3	NUM
ajfa-1001	223	2	,	,	PUNCT
ajfa-1001	223	3	no	no	INTJ
ajfa-1001	223	4	.	.	NOUN
ajfa-1001	223	5	1	1	NUM
ajfa-1001	223	6	:	:	PUNCT
ajfa-1001	223	7	e1	e1	VERB
ajfa-1001	223	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	223	9	11	11	NUM
ajfa-1001	223	10	million	million	NUM
ajfa-1001	223	11	and	and	CCONJ
ajfa-1001	223	12	a$3,408	a$3,408	VERB
ajfa-1001	223	13	million	million	NUM
ajfa-1001	223	14	respectively	respectively	ADV
ajfa-1001	223	15	.	.	PUNCT
ajfa-1001	224	1	insert	insert	PROPN
ajfa-1001	224	2	table	table	NOUN
ajfa-1001	224	3	3	3	NUM
ajfa-1001	224	4	here	here	ADV
ajfa-1001	224	5	apart	apart	ADV
ajfa-1001	224	6	from	from	ADP
ajfa-1001	224	7	the	the	DET
ajfa-1001	224	8	cba	cba	NOUN
ajfa-1001	224	9	,	,	PUNCT
ajfa-1001	224	10	which	which	PRON
ajfa-1001	224	11	shows	show	VERB
ajfa-1001	224	12	a	a	DET
ajfa-1001	224	13	mean	mean	ADJ
ajfa-1001	224	14	increase	increase	NOUN
ajfa-1001	224	15	of	of	ADP
ajfa-1001	224	16	6.41	6.41	NUM
ajfa-1001	224	17	%	%	NOUN
ajfa-1001	224	18	in	in	ADP
ajfa-1001	224	19	ci	ci	NOUN
ajfa-1001	224	20	for	for	ADP
ajfa-1001	224	21	the	the	DET
ajfa-1001	224	22	whole	whole	ADJ
ajfa-1001	224	23	period	period	NOUN
ajfa-1001	224	24	of	of	ADP
ajfa-1001	224	25	2005–10	2005–10	ADJ
ajfa-1001	224	26	,	,	PUNCT
ajfa-1001	224	27	the	the	DET
ajfa-1001	224	28	other	other	ADJ
ajfa-1001	224	29	three	three	NUM
ajfa-1001	224	30	banks	bank	NOUN
ajfa-1001	224	31	experience	experience	NOUN
ajfa-1001	224	32	mean	mean	NOUN
ajfa-1001	224	33	decreases	decrease	VERB
ajfa-1001	224	34	.	.	PUNCT
ajfa-1001	225	1	the	the	DET
ajfa-1001	225	2	mean	mean	ADJ
ajfa-1001	225	3	decrease	decrease	NOUN
ajfa-1001	225	4	is	be	AUX
ajfa-1001	225	5	very	very	ADV
ajfa-1001	225	6	material	material	NOUN
ajfa-1001	225	7	for	for	ADP
ajfa-1001	225	8	nab	nab	NOUN
ajfa-1001	225	9	(	(	PUNCT
ajfa-1001	225	10	114.96	114.96	NUM
ajfa-1001	225	11	%	%	NOUN
ajfa-1001	225	12	)	)	PUNCT
ajfa-1001	225	13	and	and	CCONJ
ajfa-1001	225	14	the	the	DET
ajfa-1001	225	15	effect	effect	NOUN
ajfa-1001	225	16	can	can	AUX
ajfa-1001	225	17	also	also	ADV
ajfa-1001	225	18	be	be	AUX
ajfa-1001	225	19	extreme	extreme	ADJ
ajfa-1001	225	20	for	for	ADP
ajfa-1001	225	21	any	any	DET
ajfa-1001	225	22	single	single	ADJ
ajfa-1001	225	23	year	year	NOUN
ajfa-1001	225	24	.	.	PUNCT
ajfa-1001	226	1	for	for	ADP
ajfa-1001	226	2	example	example	NOUN
ajfa-1001	226	3	,	,	PUNCT
ajfa-1001	226	4	nab	nab	PROPN
ajfa-1001	226	5	’s	’s	PART
ajfa-1001	226	6	ci	ci	NOUN
ajfa-1001	226	7	decreases	decrease	VERB
ajfa-1001	226	8	more	more	ADJ
ajfa-1001	226	9	than	than	ADP
ajfa-1001	226	10	six	six	NUM
ajfa-1001	226	11	times	time	NOUN
ajfa-1001	226	12	in	in	ADP
ajfa-1001	226	13	2009	2009	NUM
ajfa-1001	226	14	(	(	PUNCT
ajfa-1001	226	15	621.73	621.73	NUM
ajfa-1001	226	16	%	%	NOUN
ajfa-1001	226	17	)	)	PUNCT
ajfa-1001	226	18	.	.	PUNCT
ajfa-1001	227	1	nab	nab	VERB
ajfa-1001	227	2	’s	’s	PART
ajfa-1001	227	3	ci	ci	NOUN
ajfa-1001	227	4	in	in	ADP
ajfa-1001	227	5	2009	2009	NUM
ajfa-1001	227	6	is	be	AUX
ajfa-1001	227	7	a$347	a$347	ADJ
ajfa-1001	227	8	million	million	NUM
ajfa-1001	227	9	;	;	PUNCT
ajfa-1001	227	10	incorporating	incorporate	VERB
ajfa-1001	227	11	all	all	DET
ajfa-1001	227	12	fair	fair	ADJ
ajfa-1001	227	13	value	value	NOUN
ajfa-1001	227	14	changes	change	NOUN
ajfa-1001	227	15	effectively	effectively	ADV
ajfa-1001	227	16	transforms	transform	VERB
ajfa-1001	227	17	nab	nab	PROPN
ajfa-1001	227	18	’s	’s	PART
ajfa-1001	227	19	ci	ci	NOUN
ajfa-1001	227	20	into	into	ADP
ajfa-1001	227	21	a	a	DET
ajfa-1001	227	22	full	full	ADJ
ajfa-1001	227	23	fair	fair	ADJ
ajfa-1001	227	24	value	value	NOUN
ajfa-1001	227	25	loss	loss	NOUN
ajfa-1001	227	26	of	of	ADP
ajfa-1001	227	27	a$1,810	a$1,810	PROPN
ajfa-1001	227	28	million	million	NUM
ajfa-1001	227	29	.	.	PUNCT
ajfa-1001	228	1	different	different	ADJ
ajfa-1001	228	2	banks	bank	NOUN
ajfa-1001	228	3	experience	experience	VERB
ajfa-1001	228	4	different	different	ADJ
ajfa-1001	228	5	effects	effect	NOUN
ajfa-1001	228	6	of	of	ADP
ajfa-1001	228	7	fair	fair	ADJ
ajfa-1001	228	8	value	value	NOUN
ajfa-1001	228	9	changes	change	NOUN
ajfa-1001	228	10	in	in	ADP
ajfa-1001	228	11	different	different	ADJ
ajfa-1001	228	12	periods	period	NOUN
ajfa-1001	228	13	.	.	PUNCT
ajfa-1001	229	1	in	in	ADP
ajfa-1001	229	2	2005	2005	NUM
ajfa-1001	229	3	,	,	PUNCT
ajfa-1001	229	4	nab	nab	VERB
ajfa-1001	229	5	and	and	CCONJ
ajfa-1001	229	6	wbc	wbc	PROPN
ajfa-1001	229	7	experienced	experience	VERB
ajfa-1001	229	8	a	a	DET
ajfa-1001	229	9	negative	negative	ADJ
ajfa-1001	229	10	change	change	NOUN
ajfa-1001	229	11	,	,	PUNCT
ajfa-1001	229	12	whereas	whereas	SCONJ
ajfa-1001	229	13	cba	cba	PROPN
ajfa-1001	229	14	experienced	experience	VERB
ajfa-1001	229	15	a	a	DET
ajfa-1001	229	16	positive	positive	ADJ
ajfa-1001	229	17	change	change	NOUN
ajfa-1001	229	18	,	,	PUNCT
ajfa-1001	229	19	and	and	CCONJ
ajfa-1001	229	20	anz	anz	NOUN
ajfa-1001	229	21	stayed	stay	VERB
ajfa-1001	229	22	almost	almost	ADV
ajfa-1001	229	23	unchanged	unchanged	ADJ
ajfa-1001	229	24	.	.	PUNCT
ajfa-1001	230	1	wbc	wbc	PROPN
ajfa-1001	230	2	experienced	experience	VERB
ajfa-1001	230	3	the	the	DET
ajfa-1001	230	4	highest	high	ADJ
ajfa-1001	230	5	reduction	reduction	NOUN
ajfa-1001	230	6	in	in	ADP
ajfa-1001	230	7	ci	ci	PROPN
ajfa-1001	230	8	(	(	PUNCT
ajfa-1001	230	9	by	by	ADP
ajfa-1001	230	10	37.27	37.27	NUM
ajfa-1001	230	11	%	%	NOUN
ajfa-1001	230	12	)	)	PUNCT
ajfa-1001	230	13	in	in	ADP
ajfa-1001	230	14	2005	2005	NUM
ajfa-1001	230	15	,	,	PUNCT
ajfa-1001	230	16	anz	anz	PROPN
ajfa-1001	230	17	in	in	ADP
ajfa-1001	230	18	2007	2007	NUM
ajfa-1001	230	19	(	(	PUNCT
ajfa-1001	230	20	by	by	ADP
ajfa-1001	230	21	10.38	10.38	NUM
ajfa-1001	230	22	%	%	NOUN
ajfa-1001	230	23	)	)	PUNCT
ajfa-1001	230	24	,	,	PUNCT
ajfa-1001	230	25	cba	cba	NOUN
ajfa-1001	230	26	in	in	ADP
ajfa-1001	230	27	2008	2008	NUM
ajfa-1001	230	28	(	(	PUNCT
ajfa-1001	230	29	by	by	ADP
ajfa-1001	230	30	37.96	37.96	NUM
ajfa-1001	230	31	%	%	NOUN
ajfa-1001	230	32	)	)	PUNCT
ajfa-1001	230	33	,	,	PUNCT
ajfa-1001	230	34	and	and	CCONJ
ajfa-1001	230	35	nab	nab	VERB
ajfa-1001	230	36	in	in	ADP
ajfa-1001	230	37	2009	2009	NUM
ajfa-1001	230	38	(	(	PUNCT
ajfa-1001	230	39	by	by	ADP
ajfa-1001	230	40	621.73	621.73	NUM
ajfa-1001	230	41	%	%	NOUN
ajfa-1001	230	42	)	)	PUNCT
ajfa-1001	230	43	.	.	PUNCT
ajfa-1001	231	1	for	for	ADP
ajfa-1001	231	2	wbc	wbc	PROPN
ajfa-1001	231	3	,	,	PUNCT
ajfa-1001	231	4	anz	anz	PROPN
ajfa-1001	231	5	and	and	CCONJ
ajfa-1001	231	6	cba	cba	PROPN
ajfa-1001	231	7	,	,	PUNCT
ajfa-1001	231	8	the	the	DET
ajfa-1001	231	9	decreases	decrease	NOUN
ajfa-1001	231	10	are	be	AUX
ajfa-1001	231	11	caused	cause	VERB
ajfa-1001	231	12	by	by	ADP
ajfa-1001	231	13	the	the	DET
ajfa-1001	231	14	fair	fair	ADJ
ajfa-1001	231	15	value	value	NOUN
ajfa-1001	231	16	changes	change	NOUN
ajfa-1001	231	17	of	of	ADP
ajfa-1001	231	18	loans	loan	NOUN
ajfa-1001	231	19	which	which	PRON
ajfa-1001	231	20	are	be	AUX
ajfa-1001	231	21	not	not	PART
ajfa-1001	231	22	offset	offset	VERB
ajfa-1001	231	23	by	by	ADP
ajfa-1001	231	24	the	the	DET
ajfa-1001	231	25	fair	fair	ADJ
ajfa-1001	231	26	value	value	NOUN
ajfa-1001	231	27	changes	change	NOUN
ajfa-1001	231	28	of	of	ADP
ajfa-1001	231	29	deposits	deposit	NOUN
ajfa-1001	231	30	and	and	CCONJ
ajfa-1001	231	31	debts	debt	NOUN
ajfa-1001	231	32	.	.	PUNCT
ajfa-1001	232	1	for	for	ADP
ajfa-1001	232	2	nab	nab	PROPN
ajfa-1001	232	3	,	,	PUNCT
ajfa-1001	232	4	the	the	DET
ajfa-1001	232	5	decrease	decrease	NOUN
ajfa-1001	232	6	is	be	AUX
ajfa-1001	232	7	caused	cause	VERB
ajfa-1001	232	8	by	by	ADP
ajfa-1001	232	9	the	the	DET
ajfa-1001	232	10	fair	fair	ADJ
ajfa-1001	232	11	value	value	NOUN
ajfa-1001	232	12	changes	change	NOUN
ajfa-1001	232	13	of	of	ADP
ajfa-1001	232	14	investment	investment	NOUN
ajfa-1001	232	15	securities	security	NOUN
ajfa-1001	232	16	which	which	PRON
ajfa-1001	232	17	are	be	AUX
ajfa-1001	232	18	not	not	PART
ajfa-1001	232	19	offset	offset	VERB
ajfa-1001	232	20	by	by	ADP
ajfa-1001	232	21	the	the	DET
ajfa-1001	232	22	fair	fair	ADJ
ajfa-1001	232	23	value	value	NOUN
ajfa-1001	232	24	changes	change	NOUN
ajfa-1001	232	25	of	of	ADP
ajfa-1001	232	26	deposits	deposit	NOUN
ajfa-1001	232	27	and	and	CCONJ
ajfa-1001	232	28	debts	debt	NOUN
ajfa-1001	232	29	.	.	PUNCT
ajfa-1001	233	1	thus	thus	ADV
ajfa-1001	233	2	,	,	PUNCT
ajfa-1001	233	3	portfolio	portfolio	NOUN
ajfa-1001	233	4	structure	structure	NOUN
ajfa-1001	233	5	and	and	CCONJ
ajfa-1001	233	6	quality	quality	NOUN
ajfa-1001	233	7	may	may	AUX
ajfa-1001	233	8	have	have	AUX
ajfa-1001	233	9	played	play	VERB
ajfa-1001	233	10	an	an	DET
ajfa-1001	233	11	important	important	ADJ
ajfa-1001	233	12	role	role	NOUN
ajfa-1001	233	13	in	in	ADP
ajfa-1001	233	14	the	the	DET
ajfa-1001	233	15	variation	variation	NOUN
ajfa-1001	233	16	of	of	ADP
ajfa-1001	233	17	the	the	DET
ajfa-1001	233	18	fair	fair	ADJ
ajfa-1001	233	19	values	value	NOUN
ajfa-1001	233	20	of	of	ADP
ajfa-1001	233	21	financial	financial	ADJ
ajfa-1001	233	22	instruments	instrument	NOUN
ajfa-1001	233	23	in	in	ADP
ajfa-1001	233	24	any	any	DET
ajfa-1001	233	25	single	single	ADJ
ajfa-1001	233	26	year	year	NOUN
ajfa-1001	233	27	(	(	PUNCT
ajfa-1001	233	28	see	see	VERB
ajfa-1001	233	29	anz	anz	PROPN
ajfa-1001	233	30	,	,	PUNCT
ajfa-1001	233	31	2007	2007	NUM
ajfa-1001	233	32	;	;	PUNCT
ajfa-1001	233	33	cba	cba	PROPN
ajfa-1001	233	34	,	,	PUNCT
ajfa-1001	233	35	2008	2008	NUM
ajfa-1001	233	36	;	;	PUNCT
ajfa-1001	233	37	nab	nab	PROPN
ajfa-1001	233	38	,	,	PUNCT
ajfa-1001	233	39	2009	2009	NUM
ajfa-1001	233	40	;	;	PUNCT
ajfa-1001	233	41	wbc	wbc	PROPN
ajfa-1001	233	42	,	,	PUNCT
ajfa-1001	233	43	2005	2005	NUM
ajfa-1001	233	44	)	)	PUNCT
ajfa-1001	233	45	.	.	PUNCT
ajfa-1001	234	1	in	in	ADP
ajfa-1001	234	2	contrast	contrast	NOUN
ajfa-1001	234	3	with	with	ADP
ajfa-1001	234	4	the	the	DET
ajfa-1001	234	5	effects	effect	NOUN
ajfa-1001	234	6	on	on	ADP
ajfa-1001	234	7	ci	ci	NOUN
ajfa-1001	234	8	,	,	PUNCT
ajfa-1001	234	9	the	the	DET
ajfa-1001	234	10	effects	effect	NOUN
ajfa-1001	234	11	of	of	ADP
ajfa-1001	234	12	fair	fair	ADJ
ajfa-1001	234	13	value	value	NOUN
ajfa-1001	234	14	changes	change	NOUN
ajfa-1001	234	15	on	on	ADP
ajfa-1001	234	16	se	se	X
ajfa-1001	234	17	are	be	AUX
ajfa-1001	234	18	not	not	PART
ajfa-1001	234	19	material	material	ADJ
ajfa-1001	234	20	,	,	PUNCT
ajfa-1001	234	21	with	with	ADP
ajfa-1001	234	22	a	a	DET
ajfa-1001	234	23	maximum	maximum	ADJ
ajfa-1001	234	24	value	value	NOUN
ajfa-1001	234	25	of	of	ADP
ajfa-1001	234	26	4.84	4.84	NUM
ajfa-1001	234	27	%	%	NOUN
ajfa-1001	234	28	and	and	CCONJ
ajfa-1001	234	29	a	a	DET
ajfa-1001	234	30	minimum	minimum	ADJ
ajfa-1001	234	31	value	value	NOUN
ajfa-1001	234	32	of	of	ADP
ajfa-1001	234	33	negative	negative	ADJ
ajfa-1001	234	34	6.29	6.29	NUM
ajfa-1001	234	35	%	%	NOUN
ajfa-1001	234	36	.	.	PUNCT
ajfa-1001	235	1	table	table	NOUN
ajfa-1001	235	2	4	4	NUM
ajfa-1001	235	3	shows	show	VERB
ajfa-1001	235	4	the	the	DET
ajfa-1001	235	5	fair	fair	ADJ
ajfa-1001	235	6	value	value	NOUN
ajfa-1001	235	7	changes	change	NOUN
ajfa-1001	235	8	in	in	ADP
ajfa-1001	235	9	us$	us$	SYM
ajfa-1001	235	10	million	million	NUM
ajfa-1001	235	11	dollars	dollar	NOUN
ajfa-1001	235	12	and	and	CCONJ
ajfa-1001	235	13	in	in	ADP
ajfa-1001	235	14	percentage	percentage	NOUN
ajfa-1001	235	15	in	in	ADP
ajfa-1001	235	16	the	the	DET
ajfa-1001	235	17	ci	ci	NOUN
ajfa-1001	235	18	and	and	CCONJ
ajfa-1001	235	19	se	se	X
ajfa-1001	235	20	for	for	ADP
ajfa-1001	235	21	the	the	DET
ajfa-1001	235	22	american	american	ADJ
ajfa-1001	235	23	banks	bank	NOUN
ajfa-1001	235	24	.	.	PUNCT
ajfa-1001	236	1	the	the	DET
ajfa-1001	236	2	fair	fair	ADJ
ajfa-1001	236	3	value	value	NOUN
ajfa-1001	236	4	change	change	NOUN
ajfa-1001	236	5	in	in	ADP
ajfa-1001	236	6	any	any	DET
ajfa-1001	236	7	single	single	ADJ
ajfa-1001	236	8	year	year	NOUN
ajfa-1001	236	9	can	can	AUX
ajfa-1001	236	10	be	be	AUX
ajfa-1001	236	11	extremely	extremely	ADV
ajfa-1001	236	12	large	large	ADJ
ajfa-1001	236	13	.	.	PUNCT
ajfa-1001	237	1	for	for	ADP
ajfa-1001	237	2	example	example	NOUN
ajfa-1001	237	3	,	,	PUNCT
ajfa-1001	237	4	bac	bac	PROPN
ajfa-1001	237	5	shows	show	VERB
ajfa-1001	237	6	a	a	DET
ajfa-1001	237	7	fair	fair	ADV
ajfa-1001	237	8	-	-	PUNCT
ajfa-1001	237	9	valued	value	VERB
ajfa-1001	237	10	reduction	reduction	NOUN
ajfa-1001	237	11	of	of	ADP
ajfa-1001	237	12	us$24,413	us$24,413	PROPN
ajfa-1001	237	13	million	million	NUM
ajfa-1001	237	14	in	in	ADP
ajfa-1001	237	15	2008	2008	NUM
ajfa-1001	237	16	.	.	PUNCT
ajfa-1001	238	1	to	to	PART
ajfa-1001	238	2	put	put	VERB
ajfa-1001	238	3	this	this	DET
ajfa-1001	238	4	number	number	NOUN
ajfa-1001	238	5	into	into	ADP
ajfa-1001	238	6	perspective	perspective	NOUN
ajfa-1001	238	7	,	,	PUNCT
ajfa-1001	238	8	bac	bac	PROPN
ajfa-1001	238	9	reported	report	VERB
ajfa-1001	238	10	a	a	DET
ajfa-1001	238	11	net	net	ADJ
ajfa-1001	238	12	income	income	NOUN
ajfa-1001	238	13	of	of	ADP
ajfa-1001	238	14	us$4,008	us$4,008	NOUN
ajfa-1001	238	15	billion	billion	NUM
ajfa-1001	238	16	and	and	CCONJ
ajfa-1001	238	17	a	a	DET
ajfa-1001	238	18	comprehensive	comprehensive	ADJ
ajfa-1001	238	19	loss	loss	NOUN
ajfa-1001	238	20	of	of	ADP
ajfa-1001	238	21	us$7,946	us$7,946	NUM
ajfa-1001	238	22	in	in	ADP
ajfa-1001	238	23	that	that	DET
ajfa-1001	238	24	year	year	NOUN
ajfa-1001	238	25	.	.	PUNCT
ajfa-1001	239	1	ctg	ctg	NOUN
ajfa-1001	239	2	shows	show	VERB
ajfa-1001	239	3	a	a	DET
ajfa-1001	239	4	fair	fair	ADV
ajfa-1001	239	5	-	-	PUNCT
ajfa-1001	239	6	valued	value	VERB
ajfa-1001	239	7	increase	increase	NOUN
ajfa-1001	239	8	of	of	ADP
ajfa-1001	239	9	us$16,640	us$16,640	PROPN
ajfa-1001	239	10	million	million	NUM
ajfa-1001	239	11	in	in	ADP
ajfa-1001	239	12	2008	2008	NUM
ajfa-1001	239	13	.	.	PUNCT
ajfa-1001	240	1	during	during	ADP
ajfa-1001	240	2	that	that	DET
ajfa-1001	240	3	year	year	NOUN
ajfa-1001	240	4	,	,	PUNCT
ajfa-1001	240	5	ctg	ctg	NOUN
ajfa-1001	240	6	reported	report	VERB
ajfa-1001	240	7	a	a	DET
ajfa-1001	240	8	net	net	ADJ
ajfa-1001	240	9	loss	loss	NOUN
ajfa-1001	240	10	of	of	ADP
ajfa-1001	240	11	us$27,684	us$27,684	PROPN
ajfa-1001	240	12	million	million	NUM
ajfa-1001	240	13	and	and	CCONJ
ajfa-1001	240	14	a	a	DET
ajfa-1001	240	15	comprehensive	comprehensive	ADJ
ajfa-1001	240	16	loss	loss	NOUN
ajfa-1001	240	17	of	of	ADP
ajfa-1001	240	18	us$48,219	us$48,219	PROPN
ajfa-1001	240	19	million	million	NUM
ajfa-1001	240	20	.	.	PUNCT
ajfa-1001	241	1	insert	insert	PROPN
ajfa-1001	241	2	table	table	NOUN
ajfa-1001	241	3	4	4	NUM
ajfa-1001	241	4	here	here	ADV
ajfa-1001	241	5	for	for	ADP
ajfa-1001	241	6	the	the	DET
ajfa-1001	241	7	period	period	NOUN
ajfa-1001	241	8	2005–10	2005–10	NUM
ajfa-1001	241	9	,	,	PUNCT
ajfa-1001	241	10	bac	bac	PROPN
ajfa-1001	241	11	and	and	CCONJ
ajfa-1001	241	12	jpm	jpm	PROPN
ajfa-1001	241	13	show	show	VERB
ajfa-1001	241	14	mean	mean	PROPN
ajfa-1001	241	15	ci	ci	PROPN
ajfa-1001	241	16	decreases	decrease	NOUN
ajfa-1001	241	17	of	of	ADP
ajfa-1001	241	18	76.50	76.50	NUM
ajfa-1001	241	19	%	%	NOUN
ajfa-1001	241	20	and	and	CCONJ
ajfa-1001	241	21	200.26	200.26	NUM
ajfa-1001	241	22	%	%	NOUN
ajfa-1001	241	23	respectively	respectively	ADV
ajfa-1001	241	24	;	;	PUNCT
ajfa-1001	241	25	and	and	CCONJ
ajfa-1001	241	26	ctg	ctg	NOUN
ajfa-1001	241	27	and	and	CCONJ
ajfa-1001	241	28	wfc	wfc	PROPN
ajfa-1001	241	29	show	show	NOUN
ajfa-1001	241	30	mean	mean	VERB
ajfa-1001	241	31	increases	increase	NOUN
ajfa-1001	241	32	of	of	ADP
ajfa-1001	241	33	81.07	81.07	NUM
ajfa-1001	241	34	%	%	NOUN
ajfa-1001	241	35	and	and	CCONJ
ajfa-1001	241	36	21.14	21.14	NUM
ajfa-1001	241	37	%	%	NOUN
ajfa-1001	241	38	respectively	respectively	ADV
ajfa-1001	241	39	.	.	PUNCT
ajfa-1001	242	1	again	again	ADV
ajfa-1001	242	2	,	,	PUNCT
ajfa-1001	242	3	the	the	DET
ajfa-1001	242	4	effects	effect	NOUN
ajfa-1001	242	5	can	can	AUX
ajfa-1001	242	6	be	be	AUX
ajfa-1001	242	7	extremely	extremely	ADV
ajfa-1001	242	8	large	large	ADJ
ajfa-1001	242	9	for	for	ADP
ajfa-1001	242	10	any	any	DET
ajfa-1001	242	11	single	single	ADJ
ajfa-1001	242	12	year	year	NOUN
ajfa-1001	242	13	.	.	PUNCT
ajfa-1001	243	1	for	for	ADP
ajfa-1001	243	2	example	example	NOUN
ajfa-1001	243	3	,	,	PUNCT
ajfa-1001	243	4	jpm	jpm	PROPN
ajfa-1001	243	5	shows	show	VERB
ajfa-1001	243	6	a	a	DET
ajfa-1001	243	7	reduction	reduction	NOUN
ajfa-1001	243	8	in	in	ADP
ajfa-1001	243	9	ci	ci	NOUN
ajfa-1001	243	10	by	by	ADP
ajfa-1001	243	11	12	12	NUM
ajfa-1001	243	12	times	time	NOUN
ajfa-1001	243	13	in	in	ADP
ajfa-1001	243	14	2008	2008	NUM
ajfa-1001	243	15	.	.	PUNCT
ajfa-1001	244	1	this	this	PRON
ajfa-1001	244	2	is	be	AUX
ajfa-1001	244	3	mainly	mainly	ADV
ajfa-1001	244	4	due	due	ADJ
ajfa-1001	244	5	to	to	ADP
ajfa-1001	244	6	the	the	DET
ajfa-1001	244	7	fair	fair	ADV
ajfa-1001	244	8	-	-	PUNCT
ajfa-1001	244	9	valued	value	VERB
ajfa-1001	244	10	decrease	decrease	NOUN
ajfa-1001	244	11	of	of	ADP
ajfa-1001	244	12	loans	loan	NOUN
ajfa-1001	244	13	,	,	PUNCT
ajfa-1001	244	14	which	which	PRON
ajfa-1001	244	15	is	be	AUX
ajfa-1001	244	16	not	not	PART
ajfa-1001	244	17	offset	offset	VERB
ajfa-1001	244	18	by	by	ADP
ajfa-1001	244	19	the	the	DET
ajfa-1001	244	20	fair	fair	ADV
ajfa-1001	244	21	-	-	PUNCT
ajfa-1001	244	22	valued	value	VERB
ajfa-1001	244	23	decrease	decrease	NOUN
ajfa-1001	244	24	of	of	ADP
ajfa-1001	244	25	debts	debt	NOUN
ajfa-1001	244	26	(	(	PUNCT
ajfa-1001	244	27	jpm	jpm	PROPN
ajfa-1001	244	28	,	,	PUNCT
ajfa-1001	244	29	2009	2009	NUM
ajfa-1001	244	30	)	)	PUNCT
ajfa-1001	244	31	.	.	PUNCT
ajfa-1001	245	1	in	in	ADP
ajfa-1001	245	2	contrast	contrast	NOUN
ajfa-1001	245	3	,	,	PUNCT
ajfa-1001	245	4	ctg	ctg	X
ajfa-1001	245	5	shows	show	VERB
ajfa-1001	245	6	an	an	DET
ajfa-1001	245	7	increase	increase	NOUN
ajfa-1001	245	8	of	of	ADP
ajfa-1001	245	9	nearly	nearly	ADV
ajfa-1001	245	10	six	six	NUM
ajfa-1001	245	11	times	time	NOUN
ajfa-1001	245	12	in	in	ADP
ajfa-1001	245	13	ci	ci	NOUN
ajfa-1001	245	14	for	for	ADP
ajfa-1001	245	15	2008	2008	NUM
ajfa-1001	245	16	.	.	PUNCT
ajfa-1001	246	1	in	in	ADP
ajfa-1001	246	2	contrast	contrast	NOUN
ajfa-1001	246	3	with	with	ADP
ajfa-1001	246	4	other	other	ADJ
ajfa-1001	246	5	american	american	ADJ
ajfa-1001	246	6	banks	bank	NOUN
ajfa-1001	246	7	,	,	PUNCT
ajfa-1001	246	8	ctg	ctg	NOUN
ajfa-1001	246	9	reduced	reduce	VERB
ajfa-1001	246	10	the	the	DET
ajfa-1001	246	11	size	size	NOUN
ajfa-1001	246	12	of	of	ADP
ajfa-1001	246	13	its	its	PRON
ajfa-1001	246	14	debt	debt	NOUN
ajfa-1001	246	15	portfolio	portfolio	NOUN
ajfa-1001	246	16	significantly	significantly	ADV
ajfa-1001	246	17	in	in	ADP
ajfa-1001	246	18	2008	2008	NUM
ajfa-1001	246	19	by	by	ADP
ajfa-1001	246	20	comparison	comparison	NOUN
ajfa-1001	246	21	with	with	ADP
ajfa-1001	246	22	2007	2007	NUM
ajfa-1001	246	23	and	and	CCONJ
ajfa-1001	246	24	may	may	AUX
ajfa-1001	246	25	not	not	PART
ajfa-1001	246	26	have	have	AUX
ajfa-1001	246	27	needed	need	VERB
ajfa-1001	246	28	to	to	PART
ajfa-1001	246	29	obtain	obtain	VERB
ajfa-1001	246	30	new	new	ADJ
ajfa-1001	246	31	funds	fund	NOUN
ajfa-1001	246	32	at	at	ADP
ajfa-1001	246	33	higher	high	ADJ
ajfa-1001	246	34	market	market	NOUN
ajfa-1001	246	35	rates	rate	NOUN
ajfa-1001	246	36	.	.	PUNCT
ajfa-1001	247	1	in	in	ADP
ajfa-1001	247	2	order	order	NOUN
ajfa-1001	247	3	to	to	PART
ajfa-1001	247	4	measure	measure	VERB
ajfa-1001	247	5	the	the	DET
ajfa-1001	247	6	fair	fair	ADJ
ajfa-1001	247	7	values	value	NOUN
ajfa-1001	247	8	of	of	ADP
ajfa-1001	247	9	debts	debt	NOUN
ajfa-1001	247	10	,	,	PUNCT
ajfa-1001	247	11	ctg	ctg	NOUN
ajfa-1001	247	12	discounted	discount	VERB
ajfa-1001	247	13	cash	cash	NOUN
ajfa-1001	247	14	flows	flow	NOUN
ajfa-1001	247	15	using	use	VERB
ajfa-1001	247	16	market	market	NOUN
ajfa-1001	247	17	interest	interest	NOUN
ajfa-1001	247	18	rates	rate	NOUN
ajfa-1001	247	19	(	(	PUNCT
ajfa-1001	247	20	ctg	ctg	NOUN
ajfa-1001	247	21	,	,	PUNCT
ajfa-1001	247	22	2009	2009	NUM
ajfa-1001	247	23	)	)	PUNCT
ajfa-1001	247	24	.	.	PUNCT
ajfa-1001	248	1	ctg	ctg	NOUN
ajfa-1001	248	2	’s	’s	PART
ajfa-1001	248	3	old	old	ADJ
ajfa-1001	248	4	debt	debt	NOUN
ajfa-1001	248	5	portfolio	portfolio	NOUN
ajfa-1001	248	6	,	,	PUNCT
ajfa-1001	248	7	when	when	SCONJ
ajfa-1001	248	8	measured	measure	VERB
ajfa-1001	248	9	at	at	ADP
ajfa-1001	248	10	fair	fair	ADJ
ajfa-1001	248	11	value	value	NOUN
ajfa-1001	248	12	using	use	VERB
ajfa-1001	248	13	higher	high	ADJ
ajfa-1001	248	14	market	market	NOUN
ajfa-1001	248	15	rates	rate	NOUN
ajfa-1001	248	16	of	of	ADP
ajfa-1001	248	17	2008	2008	NUM
ajfa-1001	248	18	,	,	PUNCT
ajfa-1001	248	19	may	may	AUX
ajfa-1001	248	20	have	have	VERB
ajfa-1001	248	21	asian	asian	ADJ
ajfa-1001	248	22	journal	journal	NOUN
ajfa-1001	248	23	of	of	ADP
ajfa-1001	248	24	finance	finance	PROPN
ajfa-1001	248	25	&	&	CCONJ
ajfa-1001	248	26	accounting	accounting	PROPN
ajfa-1001	248	27	issn	issn	PROPN
ajfa-1001	248	28	1946	1946	NUM
ajfa-1001	248	29	-	-	PUNCT
ajfa-1001	248	30	052x	052x	NOUN
ajfa-1001	248	31	2011	2011	NUM
ajfa-1001	248	32	,	,	PUNCT
ajfa-1001	248	33	vol	vol	NOUN
ajfa-1001	248	34	.	.	PROPN
ajfa-1001	248	35	3	3	NUM
ajfa-1001	248	36	,	,	PUNCT
ajfa-1001	248	37	no	no	INTJ
ajfa-1001	248	38	.	.	NOUN
ajfa-1001	248	39	1	1	NUM
ajfa-1001	248	40	:	:	PUNCT
ajfa-1001	248	41	e1	e1	VERB
ajfa-1001	248	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	248	43	12	12	NUM
ajfa-1001	248	44	been	be	AUX
ajfa-1001	248	45	reduced	reduce	VERB
ajfa-1001	248	46	significantly	significantly	ADV
ajfa-1001	248	47	.	.	PUNCT
ajfa-1001	249	1	unlike	unlike	ADP
ajfa-1001	249	2	australian	australian	ADJ
ajfa-1001	249	3	banks	bank	NOUN
ajfa-1001	249	4	,	,	PUNCT
ajfa-1001	249	5	there	there	PRON
ajfa-1001	249	6	are	be	VERB
ajfa-1001	249	7	material	material	ADJ
ajfa-1001	249	8	effects	effect	NOUN
ajfa-1001	249	9	on	on	ADP
ajfa-1001	249	10	se	se	ADV
ajfa-1001	249	11	for	for	ADP
ajfa-1001	249	12	several	several	ADJ
ajfa-1001	249	13	american	american	ADJ
ajfa-1001	249	14	sample	sample	NOUN
ajfa-1001	249	15	banks	bank	NOUN
ajfa-1001	249	16	(	(	PUNCT
ajfa-1001	249	17	maximum	maximum	ADJ
ajfa-1001	249	18	and	and	CCONJ
ajfa-1001	249	19	minimum	minimum	ADJ
ajfa-1001	249	20	values	value	NOUN
ajfa-1001	249	21	are	be	AUX
ajfa-1001	249	22	11.75	11.75	NUM
ajfa-1001	249	23	%	%	NOUN
ajfa-1001	249	24	and	and	CCONJ
ajfa-1001	249	25	16.38	16.38	NUM
ajfa-1001	249	26	%	%	NOUN
ajfa-1001	249	27	respectively	respectively	ADV
ajfa-1001	249	28	with	with	ADP
ajfa-1001	249	29	a	a	DET
ajfa-1001	249	30	count	count	NOUN
ajfa-1001	249	31	of	of	ADP
ajfa-1001	249	32	5	5	NUM
ajfa-1001	249	33	)	)	PUNCT
ajfa-1001	249	34	.	.	PUNCT
ajfa-1001	250	1	the	the	DET
ajfa-1001	250	2	negative	negative	ADJ
ajfa-1001	250	3	effects	effect	NOUN
ajfa-1001	250	4	appear	appear	VERB
ajfa-1001	250	5	to	to	PART
ajfa-1001	250	6	concentrate	concentrate	VERB
ajfa-1001	250	7	in	in	ADP
ajfa-1001	250	8	the	the	DET
ajfa-1001	250	9	gfc	gfc	NOUN
ajfa-1001	250	10	years	year	NOUN
ajfa-1001	250	11	of	of	ADP
ajfa-1001	250	12	2008–09	2008–09	NUM
ajfa-1001	250	13	and	and	CCONJ
ajfa-1001	250	14	to	to	ADP
ajfa-1001	250	15	a	a	DET
ajfa-1001	250	16	lesser	less	ADJ
ajfa-1001	250	17	extent	extent	NOUN
ajfa-1001	250	18	,	,	PUNCT
ajfa-1001	250	19	in	in	ADP
ajfa-1001	250	20	2010	2010	NUM
ajfa-1001	250	21	.	.	PUNCT
ajfa-1001	251	1	the	the	DET
ajfa-1001	251	2	finding	finding	NOUN
ajfa-1001	251	3	is	be	AUX
ajfa-1001	251	4	not	not	PART
ajfa-1001	251	5	surprising	surprising	ADJ
ajfa-1001	251	6	,	,	PUNCT
ajfa-1001	251	7	given	give	VERB
ajfa-1001	251	8	that	that	SCONJ
ajfa-1001	251	9	the	the	DET
ajfa-1001	251	10	united	united	PROPN
ajfa-1001	251	11	states	states	PROPN
ajfa-1001	251	12	was	be	AUX
ajfa-1001	251	13	at	at	ADP
ajfa-1001	251	14	the	the	DET
ajfa-1001	251	15	centre	centre	NOUN
ajfa-1001	251	16	of	of	ADP
ajfa-1001	251	17	the	the	DET
ajfa-1001	251	18	gfc	gfc	NOUN
ajfa-1001	251	19	.	.	PUNCT
ajfa-1001	252	1	this	this	PRON
ajfa-1001	252	2	is	be	AUX
ajfa-1001	252	3	in	in	ADP
ajfa-1001	252	4	contrast	contrast	NOUN
ajfa-1001	252	5	to	to	ADP
ajfa-1001	252	6	australian	australian	ADJ
ajfa-1001	252	7	banks	bank	NOUN
ajfa-1001	252	8	,	,	PUNCT
ajfa-1001	252	9	where	where	SCONJ
ajfa-1001	252	10	negative	negative	ADJ
ajfa-1001	252	11	effects	effect	NOUN
ajfa-1001	252	12	can	can	AUX
ajfa-1001	252	13	be	be	AUX
ajfa-1001	252	14	found	find	VERB
ajfa-1001	252	15	in	in	ADP
ajfa-1001	252	16	any	any	DET
ajfa-1001	252	17	year	year	NOUN
ajfa-1001	252	18	of	of	ADP
ajfa-1001	252	19	the	the	DET
ajfa-1001	252	20	period	period	NOUN
ajfa-1001	252	21	2005–10	2005–10	NUM
ajfa-1001	252	22	.	.	PUNCT
ajfa-1001	253	1	thus	thus	ADV
ajfa-1001	253	2	,	,	PUNCT
ajfa-1001	253	3	the	the	DET
ajfa-1001	253	4	effects	effect	NOUN
ajfa-1001	253	5	on	on	ADP
ajfa-1001	253	6	australian	australian	ADJ
ajfa-1001	253	7	banks	bank	NOUN
ajfa-1001	253	8	may	may	AUX
ajfa-1001	253	9	be	be	AUX
ajfa-1001	253	10	explained	explain	VERB
ajfa-1001	253	11	by	by	ADP
ajfa-1001	253	12	the	the	DET
ajfa-1001	253	13	micro	micro	PROPN
ajfa-1001	253	14	environment	environment	PROPN
ajfa-1001	253	15	,	,	PUNCT
ajfa-1001	253	16	where	where	SCONJ
ajfa-1001	253	17	portfolio	portfolio	NOUN
ajfa-1001	253	18	structure	structure	NOUN
ajfa-1001	253	19	played	play	VERB
ajfa-1001	253	20	a	a	DET
ajfa-1001	253	21	more	more	ADV
ajfa-1001	253	22	important	important	ADJ
ajfa-1001	253	23	role	role	NOUN
ajfa-1001	253	24	.	.	PUNCT
ajfa-1001	254	1	5.2	5.2	NUM
ajfa-1001	254	2	comparison	comparison	NOUN
ajfa-1001	254	3	of	of	ADP
ajfa-1001	254	4	net	net	ADJ
ajfa-1001	254	5	income	income	NOUN
ajfa-1001	254	6	,	,	PUNCT
ajfa-1001	254	7	comprehensive	comprehensive	ADJ
ajfa-1001	254	8	income	income	NOUN
ajfa-1001	254	9	and	and	CCONJ
ajfa-1001	254	10	full	full	ADJ
ajfa-1001	254	11	fair	fair	ADJ
ajfa-1001	254	12	value	value	NOUN
ajfa-1001	254	13	income	income	NOUN
ajfa-1001	254	14	table	table	NOUN
ajfa-1001	254	15	5	5	NUM
ajfa-1001	254	16	shows	show	VERB
ajfa-1001	254	17	ni	ni	PROPN
ajfa-1001	254	18	,	,	PUNCT
ajfa-1001	254	19	ci	ci	PROPN
ajfa-1001	254	20	and	and	CCONJ
ajfa-1001	254	21	ffvi	ffvi	NOUN
ajfa-1001	254	22	as	as	ADP
ajfa-1001	254	23	a	a	DET
ajfa-1001	254	24	percentage	percentage	NOUN
ajfa-1001	254	25	of	of	ADP
ajfa-1001	254	26	average	average	ADJ
ajfa-1001	254	27	total	total	ADJ
ajfa-1001	254	28	assets	asset	NOUN
ajfa-1001	254	29	for	for	ADP
ajfa-1001	254	30	the	the	DET
ajfa-1001	254	31	period	period	NOUN
ajfa-1001	254	32	2005–10	2005–10	NUM
ajfa-1001	254	33	for	for	ADP
ajfa-1001	254	34	the	the	DET
ajfa-1001	254	35	australian	australian	ADJ
ajfa-1001	254	36	sample	sample	NOUN
ajfa-1001	254	37	banks	bank	NOUN
ajfa-1001	254	38	.	.	PUNCT
ajfa-1001	255	1	for	for	ADP
ajfa-1001	255	2	this	this	DET
ajfa-1001	255	3	period	period	NOUN
ajfa-1001	255	4	the	the	DET
ajfa-1001	255	5	standard	standard	ADJ
ajfa-1001	255	6	deviation	deviation	NOUN
ajfa-1001	255	7	of	of	ADP
ajfa-1001	255	8	ffvi	ffvi	NOUN
ajfa-1001	255	9	is	be	AUX
ajfa-1001	255	10	consistently	consistently	ADV
ajfa-1001	255	11	highest	high	ADJ
ajfa-1001	255	12	for	for	ADP
ajfa-1001	255	13	the	the	DET
ajfa-1001	255	14	four	four	NUM
ajfa-1001	255	15	banks	bank	NOUN
ajfa-1001	255	16	,	,	PUNCT
ajfa-1001	255	17	followed	follow	VERB
ajfa-1001	255	18	by	by	ADP
ajfa-1001	255	19	the	the	DET
ajfa-1001	255	20	standard	standard	ADJ
ajfa-1001	255	21	deviation	deviation	NOUN
ajfa-1001	255	22	of	of	ADP
ajfa-1001	255	23	ci	ci	NOUN
ajfa-1001	255	24	and	and	CCONJ
ajfa-1001	255	25	then	then	ADV
ajfa-1001	255	26	that	that	PRON
ajfa-1001	255	27	of	of	ADP
ajfa-1001	255	28	ni	ni	PROPN
ajfa-1001	255	29	.	.	PROPN
ajfa-1001	255	30	that	that	PRON
ajfa-1001	255	31	indicates	indicate	VERB
ajfa-1001	255	32	that	that	SCONJ
ajfa-1001	255	33	ffvi	ffvi	NOUN
ajfa-1001	255	34	is	be	AUX
ajfa-1001	255	35	the	the	DET
ajfa-1001	255	36	most	most	ADV
ajfa-1001	255	37	volatile	volatile	ADJ
ajfa-1001	255	38	measure	measure	NOUN
ajfa-1001	255	39	of	of	ADP
ajfa-1001	255	40	income	income	NOUN
ajfa-1001	255	41	,	,	PUNCT
ajfa-1001	255	42	with	with	ADP
ajfa-1001	255	43	ni	ni	PROPN
ajfa-1001	255	44	the	the	DET
ajfa-1001	255	45	least	least	ADV
ajfa-1001	255	46	volatile	volatile	ADJ
ajfa-1001	255	47	measure	measure	NOUN
ajfa-1001	255	48	.	.	PUNCT
ajfa-1001	256	1	cba	cba	PROPN
ajfa-1001	256	2	’s	’s	PART
ajfa-1001	256	3	ffvi	ffvi	NOUN
ajfa-1001	256	4	varies	vary	VERB
ajfa-1001	256	5	the	the	DET
ajfa-1001	256	6	most	most	ADJ
ajfa-1001	256	7	,	,	PUNCT
ajfa-1001	256	8	at	at	ADP
ajfa-1001	256	9	about	about	ADV
ajfa-1001	256	10	three	three	NUM
ajfa-1001	256	11	times	time	NOUN
ajfa-1001	256	12	its	its	PRON
ajfa-1001	256	13	ni	ni	PROPN
ajfa-1001	256	14	(	(	PUNCT
ajfa-1001	256	15	0.37	0.37	NUM
ajfa-1001	256	16	%	%	NOUN
ajfa-1001	256	17	versus	versus	ADP
ajfa-1001	256	18	0.12	0.12	NUM
ajfa-1001	256	19	%	%	NOUN
ajfa-1001	256	20	)	)	PUNCT
ajfa-1001	256	21	and	and	CCONJ
ajfa-1001	256	22	ci	ci	PROPN
ajfa-1001	256	23	(	(	PUNCT
ajfa-1001	256	24	0.37	0.37	NUM
ajfa-1001	256	25	%	%	NOUN
ajfa-1001	256	26	versus	versus	ADP
ajfa-1001	256	27	0.13	0.13	NUM
ajfa-1001	256	28	%	%	NOUN
ajfa-1001	256	29	)	)	PUNCT
ajfa-1001	256	30	.	.	PUNCT
ajfa-1001	257	1	wbc	wbc	PROPN
ajfa-1001	257	2	’s	’s	PART
ajfa-1001	257	3	ffvi	ffvi	NOUN
ajfa-1001	257	4	varies	vary	VERB
ajfa-1001	257	5	the	the	DET
ajfa-1001	257	6	least	least	ADJ
ajfa-1001	257	7	by	by	ADP
ajfa-1001	257	8	comparison	comparison	NOUN
ajfa-1001	257	9	with	with	ADP
ajfa-1001	257	10	its	its	PRON
ajfa-1001	257	11	ci	ci	NOUN
ajfa-1001	257	12	and	and	CCONJ
ajfa-1001	257	13	ni	ni	PROPN
ajfa-1001	257	14	(	(	PUNCT
ajfa-1001	257	15	0.19	0.19	NUM
ajfa-1001	257	16	%	%	NOUN
ajfa-1001	257	17	versus	versus	ADP
ajfa-1001	257	18	0.17	0.17	NUM
ajfa-1001	257	19	%	%	NOUN
ajfa-1001	257	20	)	)	PUNCT
ajfa-1001	257	21	.	.	PUNCT
ajfa-1001	258	1	insert	insert	PROPN
ajfa-1001	258	2	table	table	NOUN
ajfa-1001	258	3	5	5	NUM
ajfa-1001	258	4	here	here	ADV
ajfa-1001	258	5	in	in	ADP
ajfa-1001	258	6	relation	relation	NOUN
ajfa-1001	258	7	to	to	ADP
ajfa-1001	258	8	the	the	DET
ajfa-1001	258	9	measure	measure	NOUN
ajfa-1001	258	10	of	of	ADP
ajfa-1001	258	11	centrality	centrality	NOUN
ajfa-1001	258	12	,	,	PUNCT
ajfa-1001	258	13	for	for	ADP
ajfa-1001	258	14	nab	nab	NOUN
ajfa-1001	258	15	,	,	PUNCT
ajfa-1001	258	16	wbc	wbc	NOUN
ajfa-1001	258	17	and	and	CCONJ
ajfa-1001	258	18	anz	anz	PROPN
ajfa-1001	258	19	,	,	PUNCT
ajfa-1001	258	20	the	the	DET
ajfa-1001	258	21	mean	mean	ADJ
ajfa-1001	258	22	ni	ni	PROPN
ajfa-1001	258	23	is	be	AUX
ajfa-1001	258	24	highest	high	ADJ
ajfa-1001	258	25	and	and	CCONJ
ajfa-1001	258	26	the	the	DET
ajfa-1001	258	27	mean	mean	ADJ
ajfa-1001	258	28	ffvi	ffvi	NOUN
ajfa-1001	258	29	is	be	AUX
ajfa-1001	258	30	lowest	low	ADJ
ajfa-1001	258	31	.	.	PUNCT
ajfa-1001	259	1	cba	cba	PROPN
ajfa-1001	259	2	has	have	VERB
ajfa-1001	259	3	a	a	DET
ajfa-1001	259	4	ffvi	ffvi	NOUN
ajfa-1001	259	5	which	which	PRON
ajfa-1001	259	6	is	be	AUX
ajfa-1001	259	7	marginally	marginally	ADV
ajfa-1001	259	8	higher	high	ADJ
ajfa-1001	259	9	than	than	ADP
ajfa-1001	259	10	its	its	PRON
ajfa-1001	259	11	ni	ni	NOUN
ajfa-1001	259	12	and	and	CCONJ
ajfa-1001	259	13	ci	ci	PROPN
ajfa-1001	259	14	.	.	PUNCT
ajfa-1001	260	1	the	the	DET
ajfa-1001	260	2	difference	difference	NOUN
ajfa-1001	260	3	between	between	ADP
ajfa-1001	260	4	nab	nab	PROPN
ajfa-1001	260	5	’s	’s	PART
ajfa-1001	260	6	mean	mean	ADJ
ajfa-1001	260	7	ffvi	ffvi	NOUN
ajfa-1001	260	8	and	and	CCONJ
ajfa-1001	260	9	ni	ni	PROPN
ajfa-1001	260	10	is	be	AUX
ajfa-1001	260	11	very	very	ADV
ajfa-1001	260	12	large	large	ADJ
ajfa-1001	260	13	:	:	PUNCT
ajfa-1001	260	14	0.47	0.47	NUM
ajfa-1001	260	15	%	%	NOUN
ajfa-1001	260	16	versus	versus	ADP
ajfa-1001	260	17	0.81	0.81	NUM
ajfa-1001	260	18	%	%	NOUN
ajfa-1001	260	19	.	.	PUNCT
ajfa-1001	261	1	nab	nab	VERB
ajfa-1001	261	2	’s	’s	PART
ajfa-1001	261	3	ffvi	ffvi	NOUN
ajfa-1001	261	4	is	be	AUX
ajfa-1001	261	5	almost	almost	ADV
ajfa-1001	261	6	half	half	DET
ajfa-1001	261	7	its	its	PRON
ajfa-1001	261	8	ni	ni	PROPN
ajfa-1001	261	9	.	.	PROPN
ajfa-1001	261	10	incorporation	incorporation	NOUN
ajfa-1001	261	11	of	of	ADP
ajfa-1001	261	12	all	all	DET
ajfa-1001	261	13	fair	fair	ADJ
ajfa-1001	261	14	value	value	NOUN
ajfa-1001	261	15	disclosures	disclosure	NOUN
ajfa-1001	261	16	has	have	AUX
ajfa-1001	261	17	changed	change	VERB
ajfa-1001	261	18	nab	nab	PROPN
ajfa-1001	261	19	’s	’s	PART
ajfa-1001	261	20	ci	ci	NOUN
ajfa-1001	261	21	to	to	ADP
ajfa-1001	261	22	a	a	DET
ajfa-1001	261	23	full	full	ADJ
ajfa-1001	261	24	fair	fair	ADJ
ajfa-1001	261	25	value	value	NOUN
ajfa-1001	261	26	loss	loss	NOUN
ajfa-1001	261	27	(	(	PUNCT
ajfa-1001	261	28	-0.28	-0.28	NUM
ajfa-1001	261	29	%	%	NOUN
ajfa-1001	261	30	)	)	PUNCT
ajfa-1001	261	31	.	.	PUNCT
ajfa-1001	262	1	wbc	wbc	PROPN
ajfa-1001	262	2	’s	’s	PART
ajfa-1001	262	3	mean	mean	ADJ
ajfa-1001	262	4	ffvi	ffvi	NOUN
ajfa-1001	262	5	is	be	AUX
ajfa-1001	262	6	also	also	ADV
ajfa-1001	262	7	22	22	NUM
ajfa-1001	262	8	%	%	NOUN
ajfa-1001	262	9	lower	low	ADJ
ajfa-1001	262	10	than	than	ADP
ajfa-1001	262	11	its	its	PRON
ajfa-1001	262	12	ni	ni	PROPN
ajfa-1001	262	13	(	(	PUNCT
ajfa-1001	262	14	0.78	0.78	NUM
ajfa-1001	262	15	%	%	NOUN
ajfa-1001	262	16	versus	versus	ADP
ajfa-1001	262	17	1	1	NUM
ajfa-1001	262	18	%	%	NOUN
ajfa-1001	262	19	)	)	PUNCT
ajfa-1001	262	20	.	.	PUNCT
ajfa-1001	263	1	when	when	SCONJ
ajfa-1001	263	2	compared	compare	VERB
ajfa-1001	263	3	with	with	ADP
ajfa-1001	263	4	ni	ni	PROPN
ajfa-1001	263	5	,	,	PUNCT
ajfa-1001	263	6	which	which	PRON
ajfa-1001	263	7	is	be	AUX
ajfa-1001	263	8	the	the	DET
ajfa-1001	263	9	best	well	ADV
ajfa-1001	263	10	-	-	PUNCT
ajfa-1001	263	11	known	know	VERB
ajfa-1001	263	12	measure	measure	NOUN
ajfa-1001	263	13	of	of	ADP
ajfa-1001	263	14	performance	performance	NOUN
ajfa-1001	263	15	of	of	ADP
ajfa-1001	263	16	commercial	commercial	ADJ
ajfa-1001	263	17	banks	bank	NOUN
ajfa-1001	263	18	,	,	PUNCT
ajfa-1001	263	19	the	the	DET
ajfa-1001	263	20	ffvi	ffvi	NOUN
ajfa-1001	263	21	of	of	ADP
ajfa-1001	263	22	three	three	NUM
ajfa-1001	263	23	of	of	ADP
ajfa-1001	263	24	the	the	DET
ajfa-1001	263	25	australian	australian	ADJ
ajfa-1001	263	26	major	major	ADJ
ajfa-1001	263	27	banks	bank	NOUN
ajfa-1001	263	28	is	be	AUX
ajfa-1001	263	29	significantly	significantly	ADV
ajfa-1001	263	30	lower	low	ADJ
ajfa-1001	263	31	.	.	PUNCT
ajfa-1001	264	1	the	the	DET
ajfa-1001	264	2	exception	exception	NOUN
ajfa-1001	264	3	is	be	AUX
ajfa-1001	264	4	cba	cba	PROPN
ajfa-1001	264	5	.	.	PUNCT
ajfa-1001	265	1	ffvi	ffvi	NOUN
ajfa-1001	265	2	creates	create	VERB
ajfa-1001	265	3	more	more	ADJ
ajfa-1001	265	4	volatility	volatility	NOUN
ajfa-1001	265	5	in	in	ADP
ajfa-1001	265	6	income	income	NOUN
ajfa-1001	265	7	over	over	ADP
ajfa-1001	265	8	the	the	DET
ajfa-1001	265	9	six	six	NUM
ajfa-1001	265	10	-	-	PUNCT
ajfa-1001	265	11	year	year	NOUN
ajfa-1001	265	12	period	period	NOUN
ajfa-1001	265	13	for	for	ADP
ajfa-1001	265	14	all	all	DET
ajfa-1001	265	15	four	four	NUM
ajfa-1001	265	16	banks	bank	NOUN
ajfa-1001	265	17	.	.	PUNCT
ajfa-1001	266	1	it	it	PRON
ajfa-1001	266	2	can	can	AUX
ajfa-1001	266	3	be	be	AUX
ajfa-1001	266	4	concluded	conclude	VERB
ajfa-1001	266	5	that	that	SCONJ
ajfa-1001	266	6	australian	australian	ADJ
ajfa-1001	266	7	banks	bank	NOUN
ajfa-1001	266	8	can	can	AUX
ajfa-1001	266	9	demonstrate	demonstrate	VERB
ajfa-1001	266	10	a	a	DET
ajfa-1001	266	11	more	more	ADV
ajfa-1001	266	12	favourable	favourable	ADJ
ajfa-1001	266	13	picture	picture	NOUN
ajfa-1001	266	14	of	of	ADP
ajfa-1001	266	15	their	their	PRON
ajfa-1001	266	16	underlying	underlie	VERB
ajfa-1001	266	17	performance	performance	NOUN
ajfa-1001	266	18	to	to	ADP
ajfa-1001	266	19	the	the	DET
ajfa-1001	266	20	users	user	NOUN
ajfa-1001	266	21	of	of	ADP
ajfa-1001	266	22	financial	financial	ADJ
ajfa-1001	266	23	reports	report	NOUN
ajfa-1001	266	24	by	by	ADP
ajfa-1001	266	25	reporting	report	VERB
ajfa-1001	266	26	ni	ni	PROPN
ajfa-1001	266	27	under	under	ADP
ajfa-1001	266	28	the	the	DET
ajfa-1001	266	29	mixed	mix	VERB
ajfa-1001	266	30	-	-	PUNCT
ajfa-1001	266	31	measurement	measurement	NOUN
ajfa-1001	266	32	regime	regime	NOUN
ajfa-1001	266	33	.	.	PUNCT
ajfa-1001	267	1	consistent	consistent	ADJ
ajfa-1001	267	2	with	with	ADP
ajfa-1001	267	3	the	the	DET
ajfa-1001	267	4	findings	finding	NOUN
ajfa-1001	267	5	for	for	ADP
ajfa-1001	267	6	australian	australian	ADJ
ajfa-1001	267	7	banks	bank	NOUN
ajfa-1001	267	8	,	,	PUNCT
ajfa-1001	267	9	american	american	ADJ
ajfa-1001	267	10	banks	bank	NOUN
ajfa-1001	267	11	’	’	PART
ajfa-1001	267	12	ffvi	ffvi	NOUN
ajfa-1001	267	13	is	be	AUX
ajfa-1001	267	14	the	the	DET
ajfa-1001	267	15	most	most	ADV
ajfa-1001	267	16	volatile	volatile	ADJ
ajfa-1001	267	17	measure	measure	NOUN
ajfa-1001	267	18	of	of	ADP
ajfa-1001	267	19	income	income	NOUN
ajfa-1001	267	20	during	during	ADP
ajfa-1001	267	21	the	the	DET
ajfa-1001	267	22	period	period	NOUN
ajfa-1001	267	23	2005–10	2005–10	NUM
ajfa-1001	267	24	(	(	PUNCT
ajfa-1001	267	25	see	see	VERB
ajfa-1001	267	26	table	table	NOUN
ajfa-1001	267	27	6	6	NUM
ajfa-1001	267	28	)	)	PUNCT
ajfa-1001	267	29	.	.	PUNCT
ajfa-1001	268	1	ci	ci	PROPN
ajfa-1001	268	2	is	be	AUX
ajfa-1001	268	3	somewhere	somewhere	ADV
ajfa-1001	268	4	in	in	ADP
ajfa-1001	268	5	the	the	DET
ajfa-1001	268	6	middle	middle	NOUN
ajfa-1001	268	7	and	and	CCONJ
ajfa-1001	268	8	ni	ni	PROPN
ajfa-1001	268	9	is	be	AUX
ajfa-1001	268	10	the	the	DET
ajfa-1001	268	11	least	least	ADJ
ajfa-1001	268	12	volatile	volatile	ADJ
ajfa-1001	268	13	.	.	PUNCT
ajfa-1001	269	1	the	the	DET
ajfa-1001	269	2	average	average	ADJ
ajfa-1001	269	3	variation	variation	NOUN
ajfa-1001	269	4	of	of	ADP
ajfa-1001	269	5	jpm	jpm	PROPN
ajfa-1001	269	6	’s	’s	PART
ajfa-1001	269	7	ffvi	ffvi	NOUN
ajfa-1001	269	8	is	be	AUX
ajfa-1001	269	9	about	about	ADV
ajfa-1001	269	10	three	three	NUM
ajfa-1001	269	11	times	time	NOUN
ajfa-1001	269	12	its	its	PRON
ajfa-1001	269	13	ni	ni	PROPN
ajfa-1001	269	14	(	(	PUNCT
ajfa-1001	269	15	0.94	0.94	NUM
ajfa-1001	269	16	%	%	NOUN
ajfa-1001	269	17	versus	versus	ADP
ajfa-1001	269	18	0.31	0.31	NUM
ajfa-1001	269	19	%	%	NOUN
ajfa-1001	269	20	)	)	PUNCT
ajfa-1001	269	21	and	and	CCONJ
ajfa-1001	269	22	more	more	ADV
ajfa-1001	269	23	than	than	ADP
ajfa-1001	269	24	double	double	VERB
ajfa-1001	269	25	its	its	PRON
ajfa-1001	269	26	ci	ci	NOUN
ajfa-1001	269	27	(	(	PUNCT
ajfa-1001	269	28	0.94	0.94	NUM
ajfa-1001	269	29	%	%	NOUN
ajfa-1001	269	30	versus	versus	ADP
ajfa-1001	269	31	0.40	0.40	NUM
ajfa-1001	269	32	%	%	NOUN
ajfa-1001	269	33	)	)	PUNCT
ajfa-1001	269	34	.	.	PUNCT
ajfa-1001	270	1	the	the	DET
ajfa-1001	270	2	other	other	ADJ
ajfa-1001	270	3	three	three	NUM
ajfa-1001	270	4	banks	bank	NOUN
ajfa-1001	270	5	also	also	ADV
ajfa-1001	270	6	show	show	VERB
ajfa-1001	270	7	noticeable	noticeable	ADJ
ajfa-1001	270	8	differences	difference	NOUN
ajfa-1001	270	9	between	between	ADP
ajfa-1001	270	10	the	the	DET
ajfa-1001	270	11	standard	standard	ADJ
ajfa-1001	270	12	deviation	deviation	NOUN
ajfa-1001	270	13	of	of	ADP
ajfa-1001	270	14	ffvi	ffvi	NOUN
ajfa-1001	270	15	versus	versus	ADP
ajfa-1001	270	16	that	that	PRON
ajfa-1001	270	17	of	of	ADP
ajfa-1001	270	18	ni	ni	PROPN
ajfa-1001	270	19	,	,	PUNCT
ajfa-1001	270	20	and	and	CCONJ
ajfa-1001	270	21	to	to	ADP
ajfa-1001	270	22	a	a	DET
ajfa-1001	270	23	lesser	less	ADJ
ajfa-1001	270	24	extent	extent	NOUN
ajfa-1001	270	25	,	,	PUNCT
ajfa-1001	270	26	ci	ci	PROPN
ajfa-1001	270	27	.	.	PROPN
ajfa-1001	270	28	insert	insert	PROPN
ajfa-1001	270	29	table	table	NOUN
ajfa-1001	270	30	6	6	NUM
ajfa-1001	270	31	here	here	ADV
ajfa-1001	270	32	the	the	DET
ajfa-1001	270	33	mean	mean	ADJ
ajfa-1001	270	34	ffvi	ffvi	NOUN
ajfa-1001	270	35	of	of	ADP
ajfa-1001	270	36	bac	bac	PROPN
ajfa-1001	270	37	and	and	CCONJ
ajfa-1001	270	38	of	of	ADP
ajfa-1001	270	39	wfc	wfc	PROPN
ajfa-1001	270	40	is	be	AUX
ajfa-1001	270	41	materially	materially	ADV
ajfa-1001	270	42	lower	low	ADJ
ajfa-1001	270	43	than	than	SCONJ
ajfa-1001	270	44	their	their	PRON
ajfa-1001	270	45	mean	mean	ADJ
ajfa-1001	270	46	ni	ni	PROPN
ajfa-1001	270	47	.	.	PROPN
ajfa-1001	270	48	bac	bac	PROPN
ajfa-1001	270	49	’s	’s	PART
ajfa-1001	270	50	ffvi	ffvi	NOUN
ajfa-1001	270	51	is	be	AUX
ajfa-1001	270	52	about	about	ADV
ajfa-1001	270	53	half	half	DET
ajfa-1001	270	54	its	its	PRON
ajfa-1001	270	55	ni	ni	NOUN
ajfa-1001	270	56	(	(	PUNCT
ajfa-1001	270	57	0.37	0.37	NUM
ajfa-1001	270	58	%	%	NOUN
ajfa-1001	270	59	versus	versus	ADP
ajfa-1001	270	60	0.71	0.71	NUM
ajfa-1001	270	61	%	%	NOUN
ajfa-1001	270	62	)	)	PUNCT
ajfa-1001	270	63	.	.	PUNCT
ajfa-1001	271	1	wfc	wfc	PROPN
ajfa-1001	271	2	’s	’s	PART
ajfa-1001	271	3	ffvi	ffvi	NOUN
ajfa-1001	271	4	is	be	AUX
ajfa-1001	271	5	about	about	ADV
ajfa-1001	271	6	76	76	NUM
ajfa-1001	271	7	%	%	NOUN
ajfa-1001	271	8	of	of	ADP
ajfa-1001	271	9	its	its	PRON
ajfa-1001	271	10	ni	ni	PROPN
ajfa-1001	271	11	(	(	PUNCT
ajfa-1001	271	12	0.92	0.92	NUM
ajfa-1001	271	13	%	%	NOUN
ajfa-1001	271	14	versus	versus	ADP
ajfa-1001	271	15	asian	asian	ADJ
ajfa-1001	271	16	journal	journal	NOUN
ajfa-1001	271	17	of	of	ADP
ajfa-1001	271	18	finance	finance	PROPN
ajfa-1001	271	19	&	&	CCONJ
ajfa-1001	271	20	accounting	accounting	PROPN
ajfa-1001	271	21	issn	issn	PROPN
ajfa-1001	271	22	1946	1946	NUM
ajfa-1001	271	23	-	-	PUNCT
ajfa-1001	271	24	052x	052x	NOUN
ajfa-1001	271	25	2011	2011	NUM
ajfa-1001	271	26	,	,	PUNCT
ajfa-1001	271	27	vol	vol	NOUN
ajfa-1001	271	28	.	.	PROPN
ajfa-1001	272	1	3	3	NUM
ajfa-1001	272	2	,	,	PUNCT
ajfa-1001	272	3	no	no	INTJ
ajfa-1001	272	4	.	.	NOUN
ajfa-1001	272	5	1	1	NUM
ajfa-1001	272	6	:	:	PUNCT
ajfa-1001	272	7	e1	e1	VERB
ajfa-1001	272	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	272	9	13	13	NUM
ajfa-1001	272	10	1.21	1.21	NUM
ajfa-1001	272	11	%	%	NOUN
ajfa-1001	272	12	)	)	PUNCT
ajfa-1001	272	13	.	.	PUNCT
ajfa-1001	273	1	in	in	ADP
ajfa-1001	273	2	contrast	contrast	NOUN
ajfa-1001	273	3	,	,	PUNCT
ajfa-1001	273	4	ctg	ctg	X
ajfa-1001	273	5	’s	’s	PART
ajfa-1001	273	6	ffvi	ffvi	NOUN
ajfa-1001	273	7	is	be	AUX
ajfa-1001	273	8	about	about	ADV
ajfa-1001	273	9	50	50	NUM
ajfa-1001	273	10	%	%	NOUN
ajfa-1001	273	11	higher	high	ADJ
ajfa-1001	273	12	than	than	ADP
ajfa-1001	273	13	its	its	PRON
ajfa-1001	273	14	ni	ni	PROPN
ajfa-1001	273	15	(	(	PUNCT
ajfa-1001	273	16	0.58	0.58	NUM
ajfa-1001	273	17	%	%	NOUN
ajfa-1001	273	18	versus	versus	ADP
ajfa-1001	273	19	0.38	0.38	NUM
ajfa-1001	273	20	%	%	NOUN
ajfa-1001	273	21	)	)	PUNCT
ajfa-1001	273	22	.	.	PUNCT
ajfa-1001	274	1	jpm	jpm	PROPN
ajfa-1001	274	2	’s	’s	PART
ajfa-1001	274	3	ffvi	ffvi	NOUN
ajfa-1001	274	4	is	be	AUX
ajfa-1001	274	5	16	16	NUM
ajfa-1001	274	6	%	%	NOUN
ajfa-1001	274	7	higher	high	ADJ
ajfa-1001	274	8	than	than	ADP
ajfa-1001	274	9	its	its	PRON
ajfa-1001	274	10	ni	ni	NOUN
ajfa-1001	274	11	(	(	PUNCT
ajfa-1001	274	12	0.89	0.89	NUM
ajfa-1001	274	13	%	%	NOUN
ajfa-1001	274	14	versus	versus	ADP
ajfa-1001	274	15	0.77	0.77	NUM
ajfa-1001	274	16	%	%	NOUN
ajfa-1001	274	17	)	)	PUNCT
ajfa-1001	274	18	.	.	PUNCT
ajfa-1001	275	1	for	for	ADP
ajfa-1001	275	2	all	all	PRON
ajfa-1001	275	3	of	of	ADP
ajfa-1001	275	4	the	the	DET
ajfa-1001	275	5	sample	sample	NOUN
ajfa-1001	275	6	banks	bank	NOUN
ajfa-1001	275	7	,	,	PUNCT
ajfa-1001	275	8	the	the	DET
ajfa-1001	275	9	ci	ci	NOUN
ajfa-1001	275	10	numbers	number	NOUN
ajfa-1001	275	11	are	be	AUX
ajfa-1001	275	12	closer	close	ADJ
ajfa-1001	275	13	to	to	ADP
ajfa-1001	275	14	the	the	DET
ajfa-1001	275	15	ni	ni	PROPN
ajfa-1001	275	16	numbers	number	NOUN
ajfa-1001	275	17	.	.	PUNCT
ajfa-1001	276	1	thus	thus	ADV
ajfa-1001	276	2	,	,	PUNCT
ajfa-1001	276	3	only	only	ADV
ajfa-1001	276	4	ffvi	ffvi	NOUN
ajfa-1001	276	5	creates	create	VERB
ajfa-1001	276	6	dramatic	dramatic	ADJ
ajfa-1001	276	7	changes	change	NOUN
ajfa-1001	276	8	to	to	ADP
ajfa-1001	276	9	the	the	DET
ajfa-1001	276	10	income	income	NOUN
ajfa-1001	276	11	of	of	ADP
ajfa-1001	276	12	banks	bank	NOUN
ajfa-1001	276	13	.	.	PUNCT
ajfa-1001	277	1	incorporating	incorporate	VERB
ajfa-1001	277	2	fair	fair	ADJ
ajfa-1001	277	3	value	value	NOUN
ajfa-1001	277	4	changes	change	NOUN
ajfa-1001	277	5	into	into	ADP
ajfa-1001	277	6	ci	ci	NOUN
ajfa-1001	277	7	exerts	exert	VERB
ajfa-1001	277	8	more	more	ADV
ajfa-1001	277	9	negative	negative	ADJ
ajfa-1001	277	10	effects	effect	NOUN
ajfa-1001	277	11	on	on	ADP
ajfa-1001	277	12	american	american	ADJ
ajfa-1001	277	13	banks	bank	NOUN
ajfa-1001	277	14	than	than	ADP
ajfa-1001	277	15	on	on	ADP
ajfa-1001	277	16	australian	australian	ADJ
ajfa-1001	277	17	banks	bank	NOUN
ajfa-1001	277	18	.	.	PUNCT
ajfa-1001	278	1	ci	ci	PROPN
ajfa-1001	278	2	is	be	AUX
ajfa-1001	278	3	changed	change	VERB
ajfa-1001	278	4	into	into	ADP
ajfa-1001	278	5	a	a	DET
ajfa-1001	278	6	full	full	ADJ
ajfa-1001	278	7	fair	fair	ADJ
ajfa-1001	278	8	value	value	NOUN
ajfa-1001	278	9	loss	loss	NOUN
ajfa-1001	278	10	for	for	ADP
ajfa-1001	278	11	bac	bac	NOUN
ajfa-1001	278	12	in	in	ADP
ajfa-1001	278	13	2009	2009	NUM
ajfa-1001	278	14	(	(	PUNCT
ajfa-1001	278	15	-0.37	-0.37	NUM
ajfa-1001	278	16	%	%	NOUN
ajfa-1001	278	17	)	)	PUNCT
ajfa-1001	278	18	,	,	PUNCT
ajfa-1001	278	19	ctg	ctg	X
ajfa-1001	278	20	in	in	ADP
ajfa-1001	278	21	2010	2010	NUM
ajfa-1001	278	22	(	(	PUNCT
ajfa-1001	278	23	-0.07	-0.07	NUM
ajfa-1001	278	24	%	%	NOUN
ajfa-1001	278	25	)	)	PUNCT
ajfa-1001	278	26	and	and	CCONJ
ajfa-1001	278	27	jpm	jpm	PROPN
ajfa-1001	278	28	in	in	ADP
ajfa-1001	278	29	2008	2008	NUM
ajfa-1001	278	30	(	(	PUNCT
ajfa-1001	278	31	-0.49	-0.49	NOUN
ajfa-1001	278	32	%	%	NOUN
ajfa-1001	278	33	)	)	PUNCT
ajfa-1001	278	34	.	.	PUNCT
ajfa-1001	279	1	5.3	5.3	NUM
ajfa-1001	279	2	effects	effect	NOUN
ajfa-1001	279	3	on	on	ADP
ajfa-1001	279	4	regulatory	regulatory	ADJ
ajfa-1001	279	5	capital	capital	NOUN
ajfa-1001	279	6	table	table	NOUN
ajfa-1001	279	7	7	7	NUM
ajfa-1001	279	8	shows	show	VERB
ajfa-1001	279	9	the	the	DET
ajfa-1001	279	10	changes	change	NOUN
ajfa-1001	279	11	in	in	ADP
ajfa-1001	279	12	cr	cr	NOUN
ajfa-1001	279	13	of	of	ADP
ajfa-1001	279	14	australian	australian	ADJ
ajfa-1001	279	15	banks	bank	NOUN
ajfa-1001	279	16	when	when	SCONJ
ajfa-1001	279	17	after	after	ADP
ajfa-1001	279	18	-	-	PUNCT
ajfa-1001	279	19	tax	tax	NOUN
ajfa-1001	279	20	fair	fair	ADJ
ajfa-1001	279	21	value	value	NOUN
ajfa-1001	279	22	disclosures	disclosure	NOUN
ajfa-1001	279	23	are	be	AUX
ajfa-1001	279	24	taken	take	VERB
ajfa-1001	279	25	to	to	ADP
ajfa-1001	279	26	shareholders	shareholder	NOUN
ajfa-1001	279	27	’	'	PUNCT
ajfa-1001	279	28	equity	equity	NOUN
ajfa-1001	279	29	.	.	PUNCT
ajfa-1001	280	1	australian	australian	ADJ
ajfa-1001	280	2	banks	bank	NOUN
ajfa-1001	280	3	were	be	AUX
ajfa-1001	280	4	required	require	VERB
ajfa-1001	280	5	by	by	ADP
ajfa-1001	280	6	apra	apra	ADV
ajfa-1001	280	7	to	to	PART
ajfa-1001	280	8	hold	hold	VERB
ajfa-1001	280	9	a	a	DET
ajfa-1001	280	10	minimum	minimum	ADJ
ajfa-1001	280	11	4	4	NUM
ajfa-1001	280	12	%	%	NOUN
ajfa-1001	280	13	t1cr	t1cr	NUM
ajfa-1001	280	14	and	and	CCONJ
ajfa-1001	280	15	8	8	NUM
ajfa-1001	280	16	%	%	NOUN
ajfa-1001	280	17	tcr	tcr	PROPN
ajfa-1001	280	18	.	.	PUNCT
ajfa-1001	281	1	during	during	ADP
ajfa-1001	281	2	the	the	DET
ajfa-1001	281	3	period	period	NOUN
ajfa-1001	281	4	2005–10	2005–10	NUM
ajfa-1001	281	5	,	,	PUNCT
ajfa-1001	281	6	australian	australian	ADJ
ajfa-1001	281	7	banks	bank	NOUN
ajfa-1001	281	8	were	be	AUX
ajfa-1001	281	9	well	well	ADV
ajfa-1001	281	10	capitalised	capitalise	VERB
ajfa-1001	281	11	,	,	PUNCT
ajfa-1001	281	12	with	with	ADP
ajfa-1001	281	13	t1cr	t1cr	X
ajfa-1001	281	14	above	above	ADP
ajfa-1001	281	15	6.5	6.5	NUM
ajfa-1001	281	16	%	%	NOUN
ajfa-1001	281	17	and	and	CCONJ
ajfa-1001	281	18	tcr	tcr	PROPN
ajfa-1001	281	19	above	above	ADP
ajfa-1001	281	20	9.5	9.5	NUM
ajfa-1001	281	21	%	%	NOUN
ajfa-1001	281	22	.	.	PUNCT
ajfa-1001	282	1	insert	insert	PROPN
ajfa-1001	282	2	table	table	NOUN
ajfa-1001	282	3	7	7	NUM
ajfa-1001	282	4	here	here	ADV
ajfa-1001	282	5	when	when	SCONJ
ajfa-1001	282	6	fair	fair	ADJ
ajfa-1001	282	7	value	value	NOUN
ajfa-1001	282	8	disclosures	disclosure	NOUN
ajfa-1001	282	9	are	be	AUX
ajfa-1001	282	10	incorporated	incorporate	VERB
ajfa-1001	282	11	,	,	PUNCT
ajfa-1001	282	12	cr	cr	PROPN
ajfa-1001	282	13	only	only	ADV
ajfa-1001	282	14	decreases	decrease	VERB
ajfa-1001	282	15	by	by	ADP
ajfa-1001	282	16	a	a	DET
ajfa-1001	282	17	maximum	maximum	ADJ
ajfa-1001	282	18	value	value	NOUN
ajfa-1001	282	19	of	of	ADP
ajfa-1001	282	20	0.63	0.63	NUM
ajfa-1001	282	21	%	%	NOUN
ajfa-1001	282	22	(	(	PUNCT
ajfa-1001	282	23	nab	nab	VERB
ajfa-1001	282	24	in	in	ADP
ajfa-1001	282	25	2009	2009	NUM
ajfa-1001	282	26	)	)	PUNCT
ajfa-1001	282	27	and	and	CCONJ
ajfa-1001	282	28	increases	increase	NOUN
ajfa-1001	282	29	by	by	ADP
ajfa-1001	282	30	a	a	DET
ajfa-1001	282	31	maximum	maximum	ADJ
ajfa-1001	282	32	value	value	NOUN
ajfa-1001	282	33	of	of	ADP
ajfa-1001	282	34	0.46	0.46	NUM
ajfa-1001	282	35	%	%	NOUN
ajfa-1001	282	36	(	(	PUNCT
ajfa-1001	282	37	cba	cba	NOUN
ajfa-1001	282	38	in	in	ADP
ajfa-1001	282	39	2006	2006	NUM
ajfa-1001	282	40	)	)	PUNCT
ajfa-1001	282	41	.	.	PUNCT
ajfa-1001	283	1	consequently	consequently	ADV
ajfa-1001	283	2	,	,	PUNCT
ajfa-1001	283	3	the	the	DET
ajfa-1001	283	4	adjusted	adjust	VERB
ajfa-1001	283	5	t1cr	t1cr	NOUN
ajfa-1001	283	6	and	and	CCONJ
ajfa-1001	283	7	tcr	tcr	PROPN
ajfa-1001	283	8	are	be	AUX
ajfa-1001	283	9	also	also	ADV
ajfa-1001	283	10	above	above	ADP
ajfa-1001	283	11	the	the	DET
ajfa-1001	283	12	minimum	minimum	ADJ
ajfa-1001	283	13	regulatory	regulatory	ADJ
ajfa-1001	283	14	requirements	requirement	NOUN
ajfa-1001	283	15	.	.	PUNCT
ajfa-1001	284	1	it	it	PRON
ajfa-1001	284	2	is	be	AUX
ajfa-1001	284	3	therefore	therefore	ADV
ajfa-1001	284	4	obvious	obvious	ADJ
ajfa-1001	284	5	that	that	SCONJ
ajfa-1001	284	6	the	the	DET
ajfa-1001	284	7	incorporation	incorporation	NOUN
ajfa-1001	284	8	of	of	ADP
ajfa-1001	284	9	all	all	DET
ajfa-1001	284	10	fair	fair	ADJ
ajfa-1001	284	11	value	value	NOUN
ajfa-1001	284	12	disclosures	disclosure	NOUN
ajfa-1001	284	13	into	into	ADP
ajfa-1001	284	14	shareholders	shareholder	NOUN
ajfa-1001	284	15	’	'	PUNCT
ajfa-1001	284	16	equity	equity	NOUN
ajfa-1001	284	17	does	do	AUX
ajfa-1001	284	18	not	not	PART
ajfa-1001	284	19	significantly	significantly	ADV
ajfa-1001	284	20	affect	affect	VERB
ajfa-1001	284	21	t1cr	t1cr	PUNCT
ajfa-1001	284	22	and	and	CCONJ
ajfa-1001	284	23	tcr	tcr	PROPN
ajfa-1001	284	24	for	for	ADP
ajfa-1001	284	25	australian	australian	ADJ
ajfa-1001	284	26	banks	bank	NOUN
ajfa-1001	284	27	.	.	PUNCT
ajfa-1001	285	1	table	table	NOUN
ajfa-1001	285	2	8	8	NUM
ajfa-1001	285	3	shows	show	VERB
ajfa-1001	285	4	the	the	DET
ajfa-1001	285	5	changes	change	NOUN
ajfa-1001	285	6	in	in	ADP
ajfa-1001	285	7	cr	cr	NOUN
ajfa-1001	285	8	of	of	ADP
ajfa-1001	285	9	american	american	ADJ
ajfa-1001	285	10	banks	bank	NOUN
ajfa-1001	285	11	after	after	ADP
ajfa-1001	285	12	fair	fair	ADJ
ajfa-1001	285	13	value	value	NOUN
ajfa-1001	285	14	adjustments	adjustment	NOUN
ajfa-1001	285	15	.	.	PUNCT
ajfa-1001	286	1	during	during	ADP
ajfa-1001	286	2	the	the	DET
ajfa-1001	286	3	period	period	NOUN
ajfa-1001	286	4	2005–10	2005–10	NUM
ajfa-1001	286	5	,	,	PUNCT
ajfa-1001	286	6	american	american	ADJ
ajfa-1001	286	7	banks	bank	NOUN
ajfa-1001	286	8	were	be	AUX
ajfa-1001	286	9	well	well	ADV
ajfa-1001	286	10	capitalised	capitalise	VERB
ajfa-1001	286	11	under	under	ADP
ajfa-1001	286	12	the	the	DET
ajfa-1001	286	13	federal	federal	PROPN
ajfa-1001	286	14	bank	bank	PROPN
ajfa-1001	286	15	regulatory	regulatory	ADJ
ajfa-1001	286	16	agency	agency	NOUN
ajfa-1001	286	17	’s	’s	PART
ajfa-1001	286	18	definitions	definition	NOUN
ajfa-1001	286	19	,	,	PUNCT
ajfa-1001	286	20	including	include	VERB
ajfa-1001	286	21	during	during	ADP
ajfa-1001	286	22	the	the	DET
ajfa-1001	286	23	crisis	crisis	NOUN
ajfa-1001	286	24	years	year	NOUN
ajfa-1001	286	25	.	.	PUNCT
ajfa-1001	287	1	some	some	DET
ajfa-1001	287	2	banks	bank	NOUN
ajfa-1001	287	3	achieved	achieve	VERB
ajfa-1001	287	4	the	the	DET
ajfa-1001	287	5	high	high	ADJ
ajfa-1001	287	6	cr	cr	NOUN
ajfa-1001	287	7	with	with	ADP
ajfa-1001	287	8	the	the	DET
ajfa-1001	287	9	assistance	assistance	NOUN
ajfa-1001	287	10	of	of	ADP
ajfa-1001	287	11	the	the	DET
ajfa-1001	287	12	troubled	troubled	ADJ
ajfa-1001	287	13	asset	asset	NOUN
ajfa-1001	287	14	relief	relief	NOUN
ajfa-1001	287	15	program	program	NOUN
ajfa-1001	287	16	(	(	PUNCT
ajfa-1001	287	17	tarp	tarp	NOUN
ajfa-1001	287	18	)	)	PUNCT
ajfa-1001	287	19	,	,	PUNCT
ajfa-1001	287	20	while	while	SCONJ
ajfa-1001	287	21	other	other	ADJ
ajfa-1001	287	22	banks	bank	NOUN
ajfa-1001	287	23	accomplished	accomplish	VERB
ajfa-1001	287	24	this	this	PRON
ajfa-1001	287	25	without	without	ADP
ajfa-1001	287	26	the	the	DET
ajfa-1001	287	27	tarp	tarp	NOUN
ajfa-1001	287	28	(	(	PUNCT
ajfa-1001	287	29	to	to	PART
ajfa-1001	287	30	be	be	AUX
ajfa-1001	287	31	discussed	discuss	VERB
ajfa-1001	287	32	further	far	ADV
ajfa-1001	287	33	below	below	ADV
ajfa-1001	287	34	)	)	PUNCT
ajfa-1001	287	35	.	.	PUNCT
ajfa-1001	288	1	however	however	ADV
ajfa-1001	288	2	,	,	PUNCT
ajfa-1001	288	3	all	all	DET
ajfa-1001	288	4	their	their	PRON
ajfa-1001	288	5	t1cr	t1cr	X
ajfa-1001	288	6	and	and	CCONJ
ajfa-1001	288	7	tcr	tcr	PROPN
ajfa-1001	288	8	were	be	AUX
ajfa-1001	288	9	above	above	ADP
ajfa-1001	288	10	6	6	NUM
ajfa-1001	288	11	%	%	NOUN
ajfa-1001	288	12	and	and	CCONJ
ajfa-1001	288	13	10	10	NUM
ajfa-1001	288	14	%	%	NOUN
ajfa-1001	288	15	respectively	respectively	ADV
ajfa-1001	288	16	.	.	PUNCT
ajfa-1001	289	1	when	when	SCONJ
ajfa-1001	289	2	fair	fair	ADJ
ajfa-1001	289	3	value	value	NOUN
ajfa-1001	289	4	disclosures	disclosure	NOUN
ajfa-1001	289	5	are	be	AUX
ajfa-1001	289	6	taken	take	VERB
ajfa-1001	289	7	to	to	ADP
ajfa-1001	289	8	shareholders	shareholder	NOUN
ajfa-1001	289	9	’	'	PUNCT
ajfa-1001	289	10	equity	equity	NOUN
ajfa-1001	289	11	,	,	PUNCT
ajfa-1001	289	12	cr	cr	NOUN
ajfa-1001	289	13	decreases	decrease	VERB
ajfa-1001	289	14	by	by	ADP
ajfa-1001	289	15	a	a	DET
ajfa-1001	289	16	maximum	maximum	ADJ
ajfa-1001	289	17	value	value	NOUN
ajfa-1001	289	18	of	of	ADP
ajfa-1001	289	19	1.85	1.85	NUM
ajfa-1001	289	20	%	%	NOUN
ajfa-1001	289	21	for	for	ADP
ajfa-1001	289	22	bac	bac	NOUN
ajfa-1001	289	23	in	in	ADP
ajfa-1001	289	24	2008	2008	NUM
ajfa-1001	289	25	and	and	CCONJ
ajfa-1001	289	26	wfc	wfc	PROPN
ajfa-1001	289	27	in	in	ADP
ajfa-1001	289	28	2009	2009	NUM
ajfa-1001	289	29	and	and	CCONJ
ajfa-1001	289	30	increases	increase	NOUN
ajfa-1001	289	31	by	by	ADP
ajfa-1001	289	32	a	a	DET
ajfa-1001	289	33	maximum	maximum	ADJ
ajfa-1001	289	34	value	value	NOUN
ajfa-1001	289	35	of	of	ADP
ajfa-1001	289	36	1.67	1.67	NUM
ajfa-1001	289	37	%	%	NOUN
ajfa-1001	289	38	for	for	ADP
ajfa-1001	289	39	ctg	ctg	NOUN
ajfa-1001	289	40	in	in	ADP
ajfa-1001	289	41	2008	2008	NUM
ajfa-1001	289	42	.	.	PUNCT
ajfa-1001	290	1	the	the	DET
ajfa-1001	290	2	adjusted	adjust	VERB
ajfa-1001	290	3	t1cr	t1cr	NOUN
ajfa-1001	290	4	and	and	CCONJ
ajfa-1001	290	5	tcr	tcr	PROPN
ajfa-1001	290	6	of	of	ADP
ajfa-1001	290	7	american	american	ADJ
ajfa-1001	290	8	banks	bank	NOUN
ajfa-1001	290	9	are	be	AUX
ajfa-1001	290	10	all	all	ADV
ajfa-1001	290	11	above	above	ADP
ajfa-1001	290	12	the	the	DET
ajfa-1001	290	13	“	"	PUNCT
ajfa-1001	290	14	well	well	ADV
ajfa-1001	290	15	-	-	PUNCT
ajfa-1001	290	16	capitalised	capitalise	VERB
ajfa-1001	290	17	”	"	PUNCT
ajfa-1001	290	18	benchmarks	benchmark	NOUN
ajfa-1001	290	19	.	.	PUNCT
ajfa-1001	291	1	therefore	therefore	ADV
ajfa-1001	291	2	,	,	PUNCT
ajfa-1001	291	3	similar	similar	ADJ
ajfa-1001	291	4	to	to	ADP
ajfa-1001	291	5	australian	australian	ADJ
ajfa-1001	291	6	banks	bank	NOUN
ajfa-1001	291	7	,	,	PUNCT
ajfa-1001	291	8	for	for	ADP
ajfa-1001	291	9	american	american	ADJ
ajfa-1001	291	10	banks	bank	NOUN
ajfa-1001	291	11	,	,	PUNCT
ajfa-1001	291	12	the	the	DET
ajfa-1001	291	13	incorporation	incorporation	NOUN
ajfa-1001	291	14	of	of	ADP
ajfa-1001	291	15	all	all	DET
ajfa-1001	291	16	fair	fair	ADJ
ajfa-1001	291	17	value	value	NOUN
ajfa-1001	291	18	disclosures	disclosure	NOUN
ajfa-1001	291	19	into	into	ADP
ajfa-1001	291	20	shareholders	shareholder	NOUN
ajfa-1001	291	21	’	'	PUNCT
ajfa-1001	291	22	equity	equity	NOUN
ajfa-1001	291	23	does	do	AUX
ajfa-1001	291	24	not	not	PART
ajfa-1001	291	25	significantly	significantly	ADV
ajfa-1001	291	26	affect	affect	VERB
ajfa-1001	291	27	t1cr	t1cr	PUNCT
ajfa-1001	291	28	and	and	CCONJ
ajfa-1001	291	29	tcr	tcr	PROPN
ajfa-1001	291	30	.	.	PROPN
ajfa-1001	292	1	insert	insert	PROPN
ajfa-1001	292	2	table	table	NOUN
ajfa-1001	292	3	8	8	NUM
ajfa-1001	292	4	here	here	ADV
ajfa-1001	292	5	during	during	ADP
ajfa-1001	292	6	the	the	DET
ajfa-1001	292	7	gfc	gfc	NOUN
ajfa-1001	292	8	,	,	PUNCT
ajfa-1001	292	9	the	the	DET
ajfa-1001	292	10	american	american	ADJ
ajfa-1001	292	11	banks	banks	PROPN
ajfa-1001	292	12	bac	bac	PROPN
ajfa-1001	292	13	,	,	PUNCT
ajfa-1001	292	14	ctg	ctg	NOUN
ajfa-1001	292	15	and	and	CCONJ
ajfa-1001	292	16	jpm	jpm	PROPN
ajfa-1001	292	17	received	receive	VERB
ajfa-1001	292	18	financial	financial	ADJ
ajfa-1001	292	19	assistance	assistance	NOUN
ajfa-1001	292	20	from	from	ADP
ajfa-1001	292	21	the	the	DET
ajfa-1001	292	22	united	united	PROPN
ajfa-1001	292	23	states	states	PROPN
ajfa-1001	292	24	government	government	NOUN
ajfa-1001	292	25	to	to	PART
ajfa-1001	292	26	strengthen	strengthen	VERB
ajfa-1001	292	27	their	their	PRON
ajfa-1001	292	28	capital	capital	NOUN
ajfa-1001	292	29	base	base	NOUN
ajfa-1001	292	30	through	through	ADP
ajfa-1001	292	31	the	the	DET
ajfa-1001	292	32	tarp	tarp	NOUN
ajfa-1001	292	33	.	.	PUNCT
ajfa-1001	293	1	bac	bac	PROPN
ajfa-1001	293	2	raised	raise	VERB
ajfa-1001	293	3	approximately	approximately	ADV
ajfa-1001	293	4	us$15	us$15	ADJ
ajfa-1001	293	5	billion	billion	NUM
ajfa-1001	293	6	in	in	ADP
ajfa-1001	293	7	october	october	PROPN
ajfa-1001	293	8	2008	2008	NUM
ajfa-1001	293	9	and	and	CCONJ
ajfa-1001	293	10	us$30	us$30	ADV
ajfa-1001	293	11	billion	billion	NUM
ajfa-1001	293	12	in	in	ADP
ajfa-1001	293	13	january	january	PROPN
ajfa-1001	293	14	2009	2009	NUM
ajfa-1001	293	15	through	through	ADP
ajfa-1001	293	16	the	the	DET
ajfa-1001	293	17	sale	sale	NOUN
ajfa-1001	293	18	of	of	ADP
ajfa-1001	293	19	preferred	preferred	ADJ
ajfa-1001	293	20	stock	stock	NOUN
ajfa-1001	293	21	to	to	ADP
ajfa-1001	293	22	the	the	DET
ajfa-1001	293	23	united	united	PROPN
ajfa-1001	293	24	states	states	PROPN
ajfa-1001	293	25	department	department	PROPN
ajfa-1001	293	26	of	of	ADP
ajfa-1001	293	27	treasury	treasury	PROPN
ajfa-1001	293	28	.	.	PUNCT
ajfa-1001	294	1	ctg	ctg	NOUN
ajfa-1001	294	2	raised	raise	VERB
ajfa-1001	294	3	us$25	us$25	NOUN
ajfa-1001	294	4	billion	billion	NUM
ajfa-1001	294	5	in	in	ADP
ajfa-1001	294	6	october	october	PROPN
ajfa-1001	294	7	2008	2008	NUM
ajfa-1001	294	8	and	and	CCONJ
ajfa-1001	294	9	an	an	DET
ajfa-1001	294	10	additional	additional	ADJ
ajfa-1001	294	11	us$20	us$20	NOUN
ajfa-1001	294	12	billion	billion	NUM
ajfa-1001	294	13	in	in	ADP
ajfa-1001	294	14	december	december	PROPN
ajfa-1001	294	15	of	of	ADP
ajfa-1001	294	16	that	that	DET
ajfa-1001	294	17	year	year	NOUN
ajfa-1001	294	18	.	.	PUNCT
ajfa-1001	295	1	jpm	jpm	PROPN
ajfa-1001	295	2	and	and	CCONJ
ajfa-1001	295	3	wfc	wfc	PROPN
ajfa-1001	295	4	both	both	PRON
ajfa-1001	295	5	raised	raise	VERB
ajfa-1001	295	6	us$25	us$25	PROPN
ajfa-1001	295	7	billion	billion	NUM
ajfa-1001	295	8	at	at	ADP
ajfa-1001	295	9	the	the	DET
ajfa-1001	295	10	end	end	NOUN
ajfa-1001	295	11	of	of	ADP
ajfa-1001	295	12	2008	2008	NUM
ajfa-1001	295	13	.	.	PUNCT
ajfa-1001	296	1	the	the	DET
ajfa-1001	296	2	four	four	NUM
ajfa-1001	296	3	banks	bank	NOUN
ajfa-1001	296	4	repaid	repay	VERB
ajfa-1001	296	5	tarp	tarp	NOUN
ajfa-1001	296	6	in	in	ADP
ajfa-1001	296	7	2009	2009	NUM
ajfa-1001	296	8	(	(	PUNCT
ajfa-1001	296	9	see	see	VERB
ajfa-1001	296	10	bac	bac	PROPN
ajfa-1001	296	11	,	,	PUNCT
ajfa-1001	296	12	2009	2009	NUM
ajfa-1001	296	13	;	;	PUNCT
ajfa-1001	296	14	ctg	ctg	NOUN
ajfa-1001	296	15	,	,	PUNCT
ajfa-1001	296	16	2009	2009	NUM
ajfa-1001	296	17	;	;	PUNCT
ajfa-1001	296	18	jpm	jpm	PROPN
ajfa-1001	296	19	,	,	PUNCT
ajfa-1001	296	20	2009	2009	NUM
ajfa-1001	296	21	;	;	PUNCT
ajfa-1001	296	22	wfc	wfc	PROPN
ajfa-1001	296	23	,	,	PUNCT
ajfa-1001	296	24	2009	2009	NUM
ajfa-1001	296	25	)	)	PUNCT
ajfa-1001	296	26	.	.	PUNCT
ajfa-1001	297	1	insert	insert	PROPN
ajfa-1001	297	2	table	table	NOUN
ajfa-1001	297	3	9	9	NUM
ajfa-1001	297	4	here	here	ADV
ajfa-1001	297	5	asian	asian	ADJ
ajfa-1001	297	6	journal	journal	NOUN
ajfa-1001	297	7	of	of	ADP
ajfa-1001	297	8	finance	finance	PROPN
ajfa-1001	297	9	&	&	CCONJ
ajfa-1001	297	10	accounting	accounting	PROPN
ajfa-1001	297	11	issn	issn	PROPN
ajfa-1001	297	12	1946	1946	NUM
ajfa-1001	297	13	-	-	PUNCT
ajfa-1001	297	14	052x	052x	NOUN
ajfa-1001	297	15	2011	2011	NUM
ajfa-1001	297	16	,	,	PUNCT
ajfa-1001	297	17	vol	vol	NOUN
ajfa-1001	297	18	.	.	PROPN
ajfa-1001	298	1	3	3	NUM
ajfa-1001	298	2	,	,	PUNCT
ajfa-1001	298	3	no	no	INTJ
ajfa-1001	298	4	.	.	NOUN
ajfa-1001	298	5	1	1	NUM
ajfa-1001	298	6	:	:	PUNCT
ajfa-1001	298	7	e1	e1	VERB
ajfa-1001	298	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	298	9	14	14	NUM
ajfa-1001	298	10	as	as	ADP
ajfa-1001	298	11	per	per	ADP
ajfa-1001	298	12	table	table	NOUN
ajfa-1001	298	13	9	9	NUM
ajfa-1001	298	14	,	,	PUNCT
ajfa-1001	298	15	without	without	ADP
ajfa-1001	298	16	us	us	PROPN
ajfa-1001	298	17	government	government	NOUN
ajfa-1001	298	18	support	support	NOUN
ajfa-1001	298	19	through	through	ADP
ajfa-1001	298	20	tarp	tarp	NOUN
ajfa-1001	298	21	,	,	PUNCT
ajfa-1001	298	22	the	the	DET
ajfa-1001	298	23	tcr	tcr	PROPN
ajfa-1001	298	24	and	and	CCONJ
ajfa-1001	298	25	adjusted	adjust	VERB
ajfa-1001	298	26	tcr	tcr	PROPN
ajfa-1001	298	27	of	of	ADP
ajfa-1001	298	28	wfc	wfc	PROPN
ajfa-1001	298	29	fall	fall	VERB
ajfa-1001	298	30	below	below	ADP
ajfa-1001	298	31	the	the	DET
ajfa-1001	298	32	well	well	ADV
ajfa-1001	298	33	-	-	PUNCT
ajfa-1001	298	34	capitalised	capitalise	VERB
ajfa-1001	298	35	benchmark	benchmark	NOUN
ajfa-1001	298	36	(	(	PUNCT
ajfa-1001	298	37	minimum	minimum	NOUN
ajfa-1001	298	38	10	10	NUM
ajfa-1001	298	39	%	%	NOUN
ajfa-1001	298	40	)	)	PUNCT
ajfa-1001	298	41	but	but	CCONJ
ajfa-1001	298	42	stay	stay	VERB
ajfa-1001	298	43	above	above	ADP
ajfa-1001	298	44	the	the	DET
ajfa-1001	298	45	adequately	adequately	ADV
ajfa-1001	298	46	-	-	PUNCT
ajfa-1001	298	47	capitalised	capitalise	VERB
ajfa-1001	298	48	benchmark	benchmark	NOUN
ajfa-1001	298	49	(	(	PUNCT
ajfa-1001	298	50	minimum	minimum	NOUN
ajfa-1001	298	51	8	8	NUM
ajfa-1001	298	52	%	%	NOUN
ajfa-1001	298	53	)	)	PUNCT
ajfa-1001	298	54	.	.	PUNCT
ajfa-1001	299	1	being	be	AUX
ajfa-1001	299	2	much	much	ADV
ajfa-1001	299	3	higher	higher	ADV
ajfa-1001	299	4	capitalised	capitalise	VERB
ajfa-1001	299	5	,	,	PUNCT
ajfa-1001	299	6	the	the	DET
ajfa-1001	299	7	tcr	tcr	PROPN
ajfa-1001	299	8	and	and	CCONJ
ajfa-1001	299	9	adjusted	adjust	VERB
ajfa-1001	299	10	tcr	tcr	PROPN
ajfa-1001	299	11	of	of	ADP
ajfa-1001	299	12	bac	bac	PROPN
ajfa-1001	299	13	,	,	PUNCT
ajfa-1001	299	14	ctg	ctg	NOUN
ajfa-1001	299	15	and	and	CCONJ
ajfa-1001	299	16	jpm	jpm	PROPN
ajfa-1001	299	17	are	be	AUX
ajfa-1001	299	18	not	not	PART
ajfa-1001	299	19	significantly	significantly	ADV
ajfa-1001	299	20	affected	affect	VERB
ajfa-1001	299	21	.	.	PUNCT
ajfa-1001	300	1	the	the	DET
ajfa-1001	300	2	tcr	tcr	PROPN
ajfa-1001	300	3	and	and	CCONJ
ajfa-1001	300	4	adjusted	adjust	VERB
ajfa-1001	300	5	tcr	tcr	PROPN
ajfa-1001	300	6	of	of	ADP
ajfa-1001	300	7	bac	bac	PROPN
ajfa-1001	300	8	,	,	PUNCT
ajfa-1001	300	9	ctg	ctg	NOUN
ajfa-1001	300	10	and	and	CCONJ
ajfa-1001	300	11	jpm	jpm	PROPN
ajfa-1001	300	12	stay	stay	VERB
ajfa-1001	300	13	above	above	ADP
ajfa-1001	300	14	the	the	DET
ajfa-1001	300	15	well	well	ADV
ajfa-1001	300	16	-	-	PUNCT
ajfa-1001	300	17	capitalised	capitalise	VERB
ajfa-1001	300	18	benchmark	benchmark	NOUN
ajfa-1001	300	19	without	without	ADP
ajfa-1001	300	20	tarp	tarp	NOUN
ajfa-1001	300	21	funds	fund	NOUN
ajfa-1001	300	22	.	.	PUNCT
ajfa-1001	301	1	5	5	X
ajfa-1001	301	2	.	.	X
ajfa-1001	301	3	conclusion	conclusion	NOUN
ajfa-1001	301	4	this	this	DET
ajfa-1001	301	5	study	study	NOUN
ajfa-1001	301	6	shows	show	VERB
ajfa-1001	301	7	that	that	SCONJ
ajfa-1001	301	8	,	,	PUNCT
ajfa-1001	301	9	when	when	SCONJ
ajfa-1001	301	10	fair	fair	ADJ
ajfa-1001	301	11	value	value	NOUN
ajfa-1001	301	12	changes	change	NOUN
ajfa-1001	301	13	are	be	AUX
ajfa-1001	301	14	taken	take	VERB
ajfa-1001	301	15	to	to	ADP
ajfa-1001	301	16	the	the	DET
ajfa-1001	301	17	income	income	NOUN
ajfa-1001	301	18	statement	statement	NOUN
ajfa-1001	301	19	,	,	PUNCT
ajfa-1001	301	20	ci	ci	PROPN
ajfa-1001	301	21	decreases	decrease	VERB
ajfa-1001	301	22	materially	materially	ADV
ajfa-1001	301	23	for	for	ADP
ajfa-1001	301	24	the	the	DET
ajfa-1001	301	25	majority	majority	NOUN
ajfa-1001	301	26	of	of	ADP
ajfa-1001	301	27	the	the	DET
ajfa-1001	301	28	sample	sample	NOUN
ajfa-1001	301	29	banks	bank	NOUN
ajfa-1001	301	30	in	in	ADP
ajfa-1001	301	31	both	both	CCONJ
ajfa-1001	301	32	the	the	DET
ajfa-1001	301	33	australian	australian	ADJ
ajfa-1001	301	34	and	and	CCONJ
ajfa-1001	301	35	american	american	ADJ
ajfa-1001	301	36	groups	group	NOUN
ajfa-1001	301	37	.	.	PUNCT
ajfa-1001	302	1	the	the	DET
ajfa-1001	302	2	fair	fair	ADJ
ajfa-1001	302	3	value	value	NOUN
ajfa-1001	302	4	increases	increase	VERB
ajfa-1001	302	5	in	in	ADP
ajfa-1001	302	6	“	"	PUNCT
ajfa-1001	302	7	good	good	ADJ
ajfa-1001	302	8	years	year	NOUN
ajfa-1001	302	9	”	"	PUNCT
ajfa-1001	302	10	(	(	PUNCT
ajfa-1001	302	11	before	before	ADP
ajfa-1001	302	12	the	the	DET
ajfa-1001	302	13	gfc	gfc	NOUN
ajfa-1001	302	14	)	)	PUNCT
ajfa-1001	302	15	do	do	AUX
ajfa-1001	302	16	not	not	PART
ajfa-1001	302	17	offset	offset	VERB
ajfa-1001	302	18	the	the	DET
ajfa-1001	302	19	fair	fair	ADJ
ajfa-1001	302	20	value	value	NOUN
ajfa-1001	302	21	decreases	decrease	VERB
ajfa-1001	302	22	in	in	ADP
ajfa-1001	302	23	“	"	PUNCT
ajfa-1001	302	24	bad	bad	ADJ
ajfa-1001	302	25	years	year	NOUN
ajfa-1001	302	26	”	"	PUNCT
ajfa-1001	302	27	(	(	PUNCT
ajfa-1001	302	28	during	during	ADP
ajfa-1001	302	29	and	and	CCONJ
ajfa-1001	302	30	after	after	ADP
ajfa-1001	302	31	the	the	DET
ajfa-1001	302	32	gfc	gfc	NOUN
ajfa-1001	302	33	)	)	PUNCT
ajfa-1001	302	34	,	,	PUNCT
ajfa-1001	302	35	with	with	ADP
ajfa-1001	302	36	some	some	DET
ajfa-1001	302	37	banks	bank	NOUN
ajfa-1001	302	38	experiencing	experience	VERB
ajfa-1001	302	39	extreme	extreme	ADJ
ajfa-1001	302	40	full	full	ADJ
ajfa-1001	302	41	fair	fair	ADJ
ajfa-1001	302	42	value	value	NOUN
ajfa-1001	302	43	losses	loss	NOUN
ajfa-1001	302	44	.	.	PUNCT
ajfa-1001	303	1	similarly	similarly	ADV
ajfa-1001	303	2	,	,	PUNCT
ajfa-1001	303	3	se	se	X
ajfa-1001	303	4	also	also	ADV
ajfa-1001	303	5	decreases	decrease	VERB
ajfa-1001	303	6	on	on	ADP
ajfa-1001	303	7	average	average	ADJ
ajfa-1001	303	8	for	for	ADP
ajfa-1001	303	9	the	the	DET
ajfa-1001	303	10	majority	majority	NOUN
ajfa-1001	303	11	of	of	ADP
ajfa-1001	303	12	the	the	DET
ajfa-1001	303	13	sample	sample	NOUN
ajfa-1001	303	14	banks	bank	NOUN
ajfa-1001	303	15	.	.	PUNCT
ajfa-1001	304	1	however	however	ADV
ajfa-1001	304	2	,	,	PUNCT
ajfa-1001	304	3	the	the	DET
ajfa-1001	304	4	effects	effect	NOUN
ajfa-1001	304	5	are	be	AUX
ajfa-1001	304	6	not	not	PART
ajfa-1001	304	7	material	material	ADJ
ajfa-1001	304	8	.	.	PUNCT
ajfa-1001	305	1	relatively	relatively	ADV
ajfa-1001	305	2	consistent	consistent	ADJ
ajfa-1001	305	3	results	result	NOUN
ajfa-1001	305	4	are	be	AUX
ajfa-1001	305	5	found	find	VERB
ajfa-1001	305	6	when	when	SCONJ
ajfa-1001	305	7	the	the	DET
ajfa-1001	305	8	three	three	NUM
ajfa-1001	305	9	income	income	NOUN
ajfa-1001	305	10	measures	measure	NOUN
ajfa-1001	305	11	,	,	PUNCT
ajfa-1001	305	12	ni	ni	PROPN
ajfa-1001	305	13	,	,	PUNCT
ajfa-1001	305	14	ci	ci	PROPN
ajfa-1001	305	15	and	and	CCONJ
ajfa-1001	305	16	ffvi	ffvi	NOUN
ajfa-1001	305	17	,	,	PUNCT
ajfa-1001	305	18	are	be	AUX
ajfa-1001	305	19	compared	compare	VERB
ajfa-1001	305	20	.	.	PUNCT
ajfa-1001	306	1	that	that	PRON
ajfa-1001	306	2	is	is	ADV
ajfa-1001	306	3	,	,	PUNCT
ajfa-1001	306	4	the	the	DET
ajfa-1001	306	5	extent	extent	NOUN
ajfa-1001	306	6	by	by	ADP
ajfa-1001	306	7	which	which	PRON
ajfa-1001	306	8	ffvi	ffvi	NOUN
ajfa-1001	306	9	is	be	AUX
ajfa-1001	306	10	lower	low	ADJ
ajfa-1001	306	11	than	than	SCONJ
ajfa-1001	306	12	ni	ni	PROPN
ajfa-1001	306	13	is	be	AUX
ajfa-1001	306	14	much	much	ADV
ajfa-1001	306	15	sharper	sharp	ADJ
ajfa-1001	306	16	than	than	ADP
ajfa-1001	306	17	the	the	DET
ajfa-1001	306	18	extent	extent	NOUN
ajfa-1001	306	19	by	by	ADP
ajfa-1001	306	20	which	which	PRON
ajfa-1001	306	21	ffvi	ffvi	NOUN
ajfa-1001	306	22	is	be	AUX
ajfa-1001	306	23	higher	high	ADJ
ajfa-1001	306	24	than	than	ADP
ajfa-1001	306	25	ni	ni	PROPN
ajfa-1001	306	26	.	.	PROPN
ajfa-1001	306	27	consistent	consistent	ADJ
ajfa-1001	306	28	with	with	ADP
ajfa-1001	306	29	hodder	hodder	PROPN
ajfa-1001	306	30	et	et	PROPN
ajfa-1001	306	31	al	al	PROPN
ajfa-1001	306	32	.	.	PROPN
ajfa-1001	306	33	’s	’s	PART
ajfa-1001	306	34	(	(	PUNCT
ajfa-1001	306	35	2006	2006	NUM
ajfa-1001	306	36	)	)	PUNCT
ajfa-1001	306	37	findings	finding	NOUN
ajfa-1001	306	38	,	,	PUNCT
ajfa-1001	306	39	ffvi	ffvi	NOUN
ajfa-1001	306	40	is	be	AUX
ajfa-1001	306	41	the	the	DET
ajfa-1001	306	42	most	most	ADV
ajfa-1001	306	43	volatile	volatile	ADJ
ajfa-1001	306	44	income	income	NOUN
ajfa-1001	306	45	measure	measure	NOUN
ajfa-1001	306	46	during	during	ADP
ajfa-1001	306	47	the	the	DET
ajfa-1001	306	48	six	six	NUM
ajfa-1001	306	49	-	-	PUNCT
ajfa-1001	306	50	year	year	NOUN
ajfa-1001	306	51	period	period	NOUN
ajfa-1001	306	52	,	,	PUNCT
ajfa-1001	306	53	followed	follow	VERB
ajfa-1001	306	54	by	by	ADP
ajfa-1001	306	55	ci	ci	PROPN
ajfa-1001	306	56	;	;	PUNCT
ajfa-1001	306	57	ni	ni	PROPN
ajfa-1001	306	58	is	be	AUX
ajfa-1001	306	59	the	the	DET
ajfa-1001	306	60	least	least	ADJ
ajfa-1001	306	61	volatile	volatile	ADJ
ajfa-1001	306	62	measure	measure	NOUN
ajfa-1001	306	63	.	.	PUNCT
ajfa-1001	307	1	fair	fair	ADJ
ajfa-1001	307	2	value	value	NOUN
ajfa-1001	307	3	adjustments	adjustment	NOUN
ajfa-1001	307	4	do	do	AUX
ajfa-1001	307	5	not	not	PART
ajfa-1001	307	6	trigger	trigger	VERB
ajfa-1001	307	7	violations	violation	NOUN
ajfa-1001	307	8	of	of	ADP
ajfa-1001	307	9	t1cr	t1cr	PROPN
ajfa-1001	307	10	and	and	CCONJ
ajfa-1001	307	11	tcr	tcr	PROPN
ajfa-1001	307	12	for	for	ADP
ajfa-1001	307	13	any	any	PRON
ajfa-1001	307	14	of	of	ADP
ajfa-1001	307	15	the	the	DET
ajfa-1001	307	16	sample	sample	NOUN
ajfa-1001	307	17	banks	bank	NOUN
ajfa-1001	307	18	.	.	PUNCT
ajfa-1001	308	1	this	this	PRON
ajfa-1001	308	2	appears	appear	VERB
ajfa-1001	308	3	to	to	PART
ajfa-1001	308	4	be	be	AUX
ajfa-1001	308	5	consistent	consistent	ADJ
ajfa-1001	308	6	with	with	ADP
ajfa-1001	308	7	previous	previous	ADJ
ajfa-1001	308	8	research	research	NOUN
ajfa-1001	308	9	,	,	PUNCT
ajfa-1001	308	10	where	where	SCONJ
ajfa-1001	308	11	small	small	ADJ
ajfa-1001	308	12	banks	bank	NOUN
ajfa-1001	308	13	,	,	PUNCT
ajfa-1001	308	14	not	not	PART
ajfa-1001	308	15	large	large	ADJ
ajfa-1001	308	16	banks	bank	NOUN
ajfa-1001	308	17	,	,	PUNCT
ajfa-1001	308	18	tended	tend	VERB
ajfa-1001	308	19	to	to	PART
ajfa-1001	308	20	violate	violate	VERB
ajfa-1001	308	21	regulatory	regulatory	ADJ
ajfa-1001	308	22	capital	capital	NOUN
ajfa-1001	308	23	ratio	ratio	NOUN
ajfa-1001	308	24	more	more	ADV
ajfa-1001	308	25	frequently	frequently	ADV
ajfa-1001	308	26	when	when	SCONJ
ajfa-1001	308	27	fair	fair	ADJ
ajfa-1001	308	28	value	value	NOUN
ajfa-1001	308	29	accounting	accounting	NOUN
ajfa-1001	308	30	was	be	AUX
ajfa-1001	308	31	applied	apply	VERB
ajfa-1001	308	32	(	(	PUNCT
ajfa-1001	308	33	bernard	bernard	PROPN
ajfa-1001	308	34	et	et	PROPN
ajfa-1001	308	35	al	al	PROPN
ajfa-1001	308	36	.	.	PROPN
ajfa-1001	308	37	,	,	PUNCT
ajfa-1001	308	38	1995	1995	NUM
ajfa-1001	308	39	)	)	PUNCT
ajfa-1001	308	40	.	.	PUNCT
ajfa-1001	309	1	the	the	DET
ajfa-1001	309	2	same	same	ADJ
ajfa-1001	309	3	results	result	NOUN
ajfa-1001	309	4	are	be	AUX
ajfa-1001	309	5	found	find	VERB
ajfa-1001	309	6	when	when	SCONJ
ajfa-1001	309	7	tarp	tarp	NOUN
ajfa-1001	309	8	funds	fund	NOUN
ajfa-1001	309	9	are	be	AUX
ajfa-1001	309	10	removed	remove	VERB
ajfa-1001	309	11	from	from	ADP
ajfa-1001	309	12	the	the	DET
ajfa-1001	309	13	capital	capital	NOUN
ajfa-1001	309	14	of	of	ADP
ajfa-1001	309	15	american	american	ADJ
ajfa-1001	309	16	banks	bank	NOUN
ajfa-1001	309	17	,	,	PUNCT
ajfa-1001	309	18	except	except	SCONJ
ajfa-1001	309	19	for	for	ADP
ajfa-1001	309	20	one	one	NUM
ajfa-1001	309	21	of	of	ADP
ajfa-1001	309	22	the	the	DET
ajfa-1001	309	23	sample	sample	NOUN
ajfa-1001	309	24	banks	bank	NOUN
ajfa-1001	309	25	.	.	PUNCT
ajfa-1001	310	1	the	the	DET
ajfa-1001	310	2	findings	finding	NOUN
ajfa-1001	310	3	have	have	VERB
ajfa-1001	310	4	important	important	ADJ
ajfa-1001	310	5	implications	implication	NOUN
ajfa-1001	310	6	.	.	PUNCT
ajfa-1001	311	1	during	during	ADP
ajfa-1001	311	2	a	a	DET
ajfa-1001	311	3	financial	financial	ADJ
ajfa-1001	311	4	crisis	crisis	NOUN
ajfa-1001	311	5	,	,	PUNCT
ajfa-1001	311	6	fair	fair	ADJ
ajfa-1001	311	7	value	value	NOUN
ajfa-1001	311	8	measurement	measurement	NOUN
ajfa-1001	311	9	of	of	ADP
ajfa-1001	311	10	all	all	DET
ajfa-1001	311	11	financial	financial	ADJ
ajfa-1001	311	12	instruments	instrument	NOUN
ajfa-1001	311	13	have	have	VERB
ajfa-1001	311	14	extreme	extreme	ADJ
ajfa-1001	311	15	negative	negative	ADJ
ajfa-1001	311	16	effects	effect	NOUN
ajfa-1001	311	17	on	on	ADP
ajfa-1001	311	18	income	income	NOUN
ajfa-1001	311	19	for	for	ADP
ajfa-1001	311	20	the	the	DET
ajfa-1001	311	21	majority	majority	NOUN
ajfa-1001	311	22	of	of	ADP
ajfa-1001	311	23	the	the	DET
ajfa-1001	311	24	sample	sample	NOUN
ajfa-1001	311	25	banks	bank	NOUN
ajfa-1001	311	26	,	,	PUNCT
ajfa-1001	311	27	by	by	ADP
ajfa-1001	311	28	comparison	comparison	NOUN
ajfa-1001	311	29	with	with	ADP
ajfa-1001	311	30	the	the	DET
ajfa-1001	311	31	current	current	ADJ
ajfa-1001	311	32	mixed	mix	VERB
ajfa-1001	311	33	-	-	PUNCT
ajfa-1001	311	34	measurement	measurement	NOUN
ajfa-1001	311	35	of	of	ADP
ajfa-1001	311	36	fair	fair	ADJ
ajfa-1001	311	37	value	value	NOUN
ajfa-1001	311	38	and	and	CCONJ
ajfa-1001	311	39	historical	historical	ADJ
ajfa-1001	311	40	cost	cost	NOUN
ajfa-1001	311	41	.	.	PUNCT
ajfa-1001	312	1	further	far	ADV
ajfa-1001	312	2	,	,	PUNCT
ajfa-1001	312	3	fair	fair	ADJ
ajfa-1001	312	4	value	value	NOUN
ajfa-1001	312	5	measurement	measurement	NOUN
ajfa-1001	312	6	of	of	ADP
ajfa-1001	312	7	all	all	DET
ajfa-1001	312	8	financial	financial	ADJ
ajfa-1001	312	9	instruments	instrument	NOUN
ajfa-1001	312	10	causes	cause	VERB
ajfa-1001	312	11	much	much	ADV
ajfa-1001	312	12	higher	high	ADJ
ajfa-1001	312	13	volatility	volatility	NOUN
ajfa-1001	312	14	of	of	ADP
ajfa-1001	312	15	income	income	NOUN
ajfa-1001	312	16	year	year	NOUN
ajfa-1001	312	17	after	after	ADP
ajfa-1001	312	18	year	year	NOUN
ajfa-1001	312	19	.	.	PUNCT
ajfa-1001	313	1	given	give	VERB
ajfa-1001	313	2	that	that	SCONJ
ajfa-1001	313	3	the	the	DET
ajfa-1001	313	4	banks	bank	NOUN
ajfa-1001	313	5	hold	hold	VERB
ajfa-1001	313	6	dominant	dominant	ADJ
ajfa-1001	313	7	positions	position	NOUN
ajfa-1001	313	8	in	in	ADP
ajfa-1001	313	9	the	the	DET
ajfa-1001	313	10	economies	economy	NOUN
ajfa-1001	313	11	in	in	ADP
ajfa-1001	313	12	which	which	PRON
ajfa-1001	313	13	they	they	PRON
ajfa-1001	313	14	operate	operate	VERB
ajfa-1001	313	15	,	,	PUNCT
ajfa-1001	313	16	these	these	DET
ajfa-1001	313	17	effects	effect	NOUN
ajfa-1001	313	18	might	might	AUX
ajfa-1001	313	19	be	be	AUX
ajfa-1001	313	20	viewed	view	VERB
ajfa-1001	313	21	as	as	ADP
ajfa-1001	313	22	creating	create	VERB
ajfa-1001	313	23	“	"	PUNCT
ajfa-1001	313	24	too	too	ADV
ajfa-1001	313	25	much	much	ADJ
ajfa-1001	313	26	noise	noise	NOUN
ajfa-1001	313	27	”	"	PUNCT
ajfa-1001	313	28	.	.	PUNCT
ajfa-1001	314	1	the	the	DET
ajfa-1001	314	2	findings	finding	NOUN
ajfa-1001	314	3	provide	provide	VERB
ajfa-1001	314	4	a	a	DET
ajfa-1001	314	5	further	further	ADJ
ajfa-1001	314	6	confirmation	confirmation	NOUN
ajfa-1001	314	7	of	of	ADP
ajfa-1001	314	8	the	the	DET
ajfa-1001	314	9	reasons	reason	NOUN
ajfa-1001	314	10	for	for	ADP
ajfa-1001	314	11	the	the	DET
ajfa-1001	314	12	banking	banking	NOUN
ajfa-1001	314	13	industry	industry	NOUN
ajfa-1001	314	14	’s	’s	PART
ajfa-1001	314	15	success	success	NOUN
ajfa-1001	314	16	in	in	ADP
ajfa-1001	314	17	lobbying	lobby	VERB
ajfa-1001	314	18	for	for	ADP
ajfa-1001	314	19	the	the	DET
ajfa-1001	314	20	mixed	mix	VERB
ajfa-1001	314	21	-	-	PUNCT
ajfa-1001	314	22	measurement	measurement	NOUN
ajfa-1001	314	23	model	model	NOUN
ajfa-1001	314	24	.	.	PUNCT
ajfa-1001	315	1	this	this	PRON
ajfa-1001	315	2	also	also	ADV
ajfa-1001	315	3	explains	explain	VERB
ajfa-1001	315	4	why	why	SCONJ
ajfa-1001	315	5	prudential	prudential	ADJ
ajfa-1001	315	6	regulators	regulator	NOUN
ajfa-1001	315	7	have	have	AUX
ajfa-1001	315	8	continually	continually	ADV
ajfa-1001	315	9	expressed	express	VERB
ajfa-1001	315	10	their	their	PRON
ajfa-1001	315	11	concern	concern	NOUN
ajfa-1001	315	12	over	over	ADP
ajfa-1001	315	13	the	the	DET
ajfa-1001	315	14	expansion	expansion	NOUN
ajfa-1001	315	15	of	of	ADP
ajfa-1001	315	16	fair	fair	ADJ
ajfa-1001	315	17	value	value	NOUN
ajfa-1001	315	18	measurement	measurement	NOUN
ajfa-1001	315	19	for	for	ADP
ajfa-1001	315	20	financial	financial	ADJ
ajfa-1001	315	21	instruments	instrument	NOUN
ajfa-1001	315	22	(	(	PUNCT
ajfa-1001	315	23	see	see	VERB
ajfa-1001	315	24	bis	bis	ADJ
ajfa-1001	315	25	,	,	PUNCT
ajfa-1001	315	26	2009	2009	NUM
ajfa-1001	315	27	;	;	PUNCT
ajfa-1001	315	28	frb	frb	PROPN
ajfa-1001	315	29	,	,	PUNCT
ajfa-1001	315	30	2004	2004	NUM
ajfa-1001	315	31	)	)	PUNCT
ajfa-1001	315	32	.	.	PUNCT
ajfa-1001	316	1	unfortunately	unfortunately	ADV
ajfa-1001	316	2	,	,	PUNCT
ajfa-1001	316	3	by	by	ADP
ajfa-1001	316	4	avoiding	avoid	VERB
ajfa-1001	316	5	“	"	PUNCT
ajfa-1001	316	6	noise	noise	NOUN
ajfa-1001	316	7	”	"	PUNCT
ajfa-1001	316	8	through	through	ADP
ajfa-1001	316	9	the	the	DET
ajfa-1001	316	10	application	application	NOUN
ajfa-1001	316	11	of	of	ADP
ajfa-1001	316	12	the	the	DET
ajfa-1001	316	13	mixed	mix	VERB
ajfa-1001	316	14	-	-	PUNCT
ajfa-1001	316	15	measurement	measurement	NOUN
ajfa-1001	316	16	regime	regime	NOUN
ajfa-1001	316	17	,	,	PUNCT
ajfa-1001	316	18	financial	financial	ADJ
ajfa-1001	316	19	statements	statement	NOUN
ajfa-1001	316	20	have	have	AUX
ajfa-1001	316	21	also	also	ADV
ajfa-1001	316	22	become	become	VERB
ajfa-1001	316	23	less	less	ADV
ajfa-1001	316	24	transparent	transparent	ADJ
ajfa-1001	316	25	.	.	PUNCT
ajfa-1001	317	1	the	the	DET
ajfa-1001	317	2	underlying	underlie	VERB
ajfa-1001	317	3	performance	performance	NOUN
ajfa-1001	317	4	of	of	ADP
ajfa-1001	317	5	commercial	commercial	ADJ
ajfa-1001	317	6	banks	bank	NOUN
ajfa-1001	317	7	and	and	CCONJ
ajfa-1001	317	8	the	the	DET
ajfa-1001	317	9	risks	risk	NOUN
ajfa-1001	317	10	they	they	PRON
ajfa-1001	317	11	take	take	VERB
ajfa-1001	317	12	,	,	PUNCT
ajfa-1001	317	13	as	as	SCONJ
ajfa-1001	317	14	judged	judge	VERB
ajfa-1001	317	15	by	by	ADP
ajfa-1001	317	16	market	market	NOUN
ajfa-1001	317	17	value	value	NOUN
ajfa-1001	317	18	benchmarks	benchmark	NOUN
ajfa-1001	317	19	,	,	PUNCT
ajfa-1001	317	20	have	have	AUX
ajfa-1001	317	21	not	not	PART
ajfa-1001	317	22	been	be	AUX
ajfa-1001	317	23	adequately	adequately	ADV
ajfa-1001	317	24	reflected	reflect	VERB
ajfa-1001	317	25	in	in	ADP
ajfa-1001	317	26	the	the	DET
ajfa-1001	317	27	financial	financial	ADJ
ajfa-1001	317	28	statements	statement	NOUN
ajfa-1001	317	29	.	.	PUNCT
ajfa-1001	318	1	on	on	ADP
ajfa-1001	318	2	the	the	DET
ajfa-1001	318	3	other	other	ADJ
ajfa-1001	318	4	hand	hand	NOUN
ajfa-1001	318	5	,	,	PUNCT
ajfa-1001	318	6	fair	fair	ADJ
ajfa-1001	318	7	value	value	NOUN
ajfa-1001	318	8	adjustments	adjustment	NOUN
ajfa-1001	318	9	of	of	ADP
ajfa-1001	318	10	shareholders	shareholder	NOUN
ajfa-1001	318	11	’	'	PUNCT
ajfa-1001	318	12	equity	equity	NOUN
ajfa-1001	318	13	did	do	AUX
ajfa-1001	318	14	not	not	PART
ajfa-1001	318	15	trigger	trigger	VERB
ajfa-1001	318	16	a	a	DET
ajfa-1001	318	17	violation	violation	NOUN
ajfa-1001	318	18	of	of	ADP
ajfa-1001	318	19	t1cr	t1cr	PROPN
ajfa-1001	318	20	or	or	CCONJ
ajfa-1001	318	21	tcr	tcr	PROPN
ajfa-1001	318	22	for	for	ADP
ajfa-1001	318	23	the	the	DET
ajfa-1001	318	24	sample	sample	NOUN
ajfa-1001	318	25	banks	bank	NOUN
ajfa-1001	318	26	during	during	ADP
ajfa-1001	318	27	the	the	DET
ajfa-1001	318	28	period	period	NOUN
ajfa-1001	318	29	2005–10	2005–10	NUM
ajfa-1001	318	30	.	.	PUNCT
ajfa-1001	319	1	this	this	DET
ajfa-1001	319	2	result	result	NOUN
ajfa-1001	319	3	is	be	AUX
ajfa-1001	319	4	consistent	consistent	ADJ
ajfa-1001	319	5	during	during	ADP
ajfa-1001	319	6	the	the	DET
ajfa-1001	319	7	crisis	crisis	NOUN
ajfa-1001	319	8	years	year	NOUN
ajfa-1001	319	9	of	of	ADP
ajfa-1001	319	10	2008–09	2008–09	NUM
ajfa-1001	319	11	,	,	PUNCT
ajfa-1001	319	12	with	with	ADP
ajfa-1001	319	13	or	or	CCONJ
ajfa-1001	319	14	without	without	ADP
ajfa-1001	319	15	tarp	tarp	NOUN
ajfa-1001	319	16	funds	fund	NOUN
ajfa-1001	319	17	.	.	PUNCT
ajfa-1001	320	1	it	it	PRON
ajfa-1001	320	2	can	can	AUX
ajfa-1001	320	3	therefore	therefore	ADV
ajfa-1001	320	4	be	be	AUX
ajfa-1001	320	5	concluded	conclude	VERB
ajfa-1001	320	6	asian	asian	ADJ
ajfa-1001	320	7	journal	journal	NOUN
ajfa-1001	320	8	of	of	ADP
ajfa-1001	320	9	finance	finance	PROPN
ajfa-1001	320	10	&	&	CCONJ
ajfa-1001	320	11	accounting	accounting	PROPN
ajfa-1001	320	12	issn	issn	PROPN
ajfa-1001	320	13	1946	1946	NUM
ajfa-1001	320	14	-	-	PUNCT
ajfa-1001	320	15	052x	052x	NOUN
ajfa-1001	320	16	2011	2011	NUM
ajfa-1001	320	17	,	,	PUNCT
ajfa-1001	320	18	vol	vol	NOUN
ajfa-1001	320	19	.	.	PROPN
ajfa-1001	321	1	3	3	NUM
ajfa-1001	321	2	,	,	PUNCT
ajfa-1001	321	3	no	no	INTJ
ajfa-1001	321	4	.	.	NOUN
ajfa-1001	321	5	1	1	NUM
ajfa-1001	321	6	:	:	PUNCT
ajfa-1001	321	7	e1	e1	VERB
ajfa-1001	321	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	321	9	15	15	NUM
ajfa-1001	321	10	that	that	PRON
ajfa-1001	321	11	,	,	PUNCT
ajfa-1001	321	12	when	when	SCONJ
ajfa-1001	321	13	major	major	ADJ
ajfa-1001	321	14	banks	bank	NOUN
ajfa-1001	321	15	are	be	AUX
ajfa-1001	321	16	sufficiently	sufficiently	ADV
ajfa-1001	321	17	capitalised	capitalise	VERB
ajfa-1001	321	18	,	,	PUNCT
ajfa-1001	321	19	which	which	PRON
ajfa-1001	321	20	is	be	AUX
ajfa-1001	321	21	often	often	ADV
ajfa-1001	321	22	the	the	DET
ajfa-1001	321	23	case	case	NOUN
ajfa-1001	321	24	,	,	PUNCT
ajfa-1001	321	25	capital	capital	NOUN
ajfa-1001	321	26	ratios	ratio	NOUN
ajfa-1001	321	27	will	will	AUX
ajfa-1001	321	28	not	not	PART
ajfa-1001	321	29	be	be	AUX
ajfa-1001	321	30	materially	materially	ADV
ajfa-1001	321	31	affected	affect	VERB
ajfa-1001	321	32	even	even	ADV
ajfa-1001	321	33	if	if	SCONJ
ajfa-1001	321	34	all	all	DET
ajfa-1001	321	35	financial	financial	ADJ
ajfa-1001	321	36	instruments	instrument	NOUN
ajfa-1001	321	37	are	be	AUX
ajfa-1001	321	38	measured	measure	VERB
ajfa-1001	321	39	at	at	ADP
ajfa-1001	321	40	fair	fair	ADJ
ajfa-1001	321	41	value	value	NOUN
ajfa-1001	321	42	.	.	PUNCT
ajfa-1001	322	1	since	since	SCONJ
ajfa-1001	322	2	this	this	DET
ajfa-1001	322	3	study	study	NOUN
ajfa-1001	322	4	focuses	focus	VERB
ajfa-1001	322	5	on	on	ADP
ajfa-1001	322	6	only	only	ADV
ajfa-1001	322	7	a	a	DET
ajfa-1001	322	8	very	very	ADV
ajfa-1001	322	9	small	small	ADJ
ajfa-1001	322	10	sample	sample	NOUN
ajfa-1001	322	11	,	,	PUNCT
ajfa-1001	322	12	concentrating	concentrate	VERB
ajfa-1001	322	13	as	as	SCONJ
ajfa-1001	322	14	it	it	PRON
ajfa-1001	322	15	does	do	VERB
ajfa-1001	322	16	on	on	ADP
ajfa-1001	322	17	only	only	ADV
ajfa-1001	322	18	two	two	NUM
ajfa-1001	322	19	countries	country	NOUN
ajfa-1001	322	20	,	,	PUNCT
ajfa-1001	322	21	an	an	DET
ajfa-1001	322	22	avenue	avenue	NOUN
ajfa-1001	322	23	for	for	ADP
ajfa-1001	322	24	future	future	ADJ
ajfa-1001	322	25	research	research	NOUN
ajfa-1001	322	26	might	might	AUX
ajfa-1001	322	27	be	be	AUX
ajfa-1001	322	28	an	an	DET
ajfa-1001	322	29	exploration	exploration	NOUN
ajfa-1001	322	30	of	of	ADP
ajfa-1001	322	31	the	the	DET
ajfa-1001	322	32	same	same	ADJ
ajfa-1001	322	33	themes	theme	NOUN
ajfa-1001	322	34	for	for	ADP
ajfa-1001	322	35	a	a	DET
ajfa-1001	322	36	large	large	ADJ
ajfa-1001	322	37	representative	representative	ADJ
ajfa-1001	322	38	sample	sample	NOUN
ajfa-1001	322	39	of	of	ADP
ajfa-1001	322	40	banks	bank	NOUN
ajfa-1001	322	41	and	and	CCONJ
ajfa-1001	322	42	for	for	ADP
ajfa-1001	322	43	other	other	ADJ
ajfa-1001	322	44	countries	country	NOUN
ajfa-1001	322	45	.	.	PUNCT
ajfa-1001	323	1	references	reference	NOUN
ajfa-1001	323	2	adrian	adrian	PROPN
ajfa-1001	323	3	,	,	PUNCT
ajfa-1001	323	4	t.	t.	PROPN
ajfa-1001	323	5	,	,	PUNCT
ajfa-1001	323	6	shin	shin	PROPN
ajfa-1001	323	7	,	,	PUNCT
ajfa-1001	323	8	h.	h.	PROPN
ajfa-1001	323	9	s.	s.	PROPN
ajfa-1001	323	10	(	(	PUNCT
ajfa-1001	323	11	2008	2008	NUM
ajfa-1001	323	12	)	)	PUNCT
ajfa-1001	323	13	.	.	PUNCT
ajfa-1001	324	1	liquidity	liquidity	NOUN
ajfa-1001	324	2	and	and	CCONJ
ajfa-1001	324	3	leverage	leverage	NOUN
ajfa-1001	324	4	.	.	PUNCT
ajfa-1001	325	1	staff	staff	NOUN
ajfa-1001	325	2	report	report	VERB
ajfa-1001	325	3	no	no	INTJ
ajfa-1001	325	4	.	.	NOUN
ajfa-1001	325	5	328	328	NUM
ajfa-1001	325	6	,	,	PUNCT
ajfa-1001	325	7	federal	federal	PROPN
ajfa-1001	325	8	reserve	reserve	PROPN
ajfa-1001	325	9	bank	bank	PROPN
ajfa-1001	325	10	of	of	ADP
ajfa-1001	325	11	new	new	PROPN
ajfa-1001	325	12	york	york	PROPN
ajfa-1001	325	13	,	,	PUNCT
ajfa-1001	325	14	new	new	PROPN
ajfa-1001	325	15	york	york	PROPN
ajfa-1001	325	16	.	.	PUNCT
ajfa-1001	326	1	ahmed	ahmed	PROPN
ajfa-1001	326	2	,	,	PUNCT
ajfa-1001	326	3	a.	a.	PROPN
ajfa-1001	326	4	s.	s.	PROPN
ajfa-1001	326	5	,	,	PUNCT
ajfa-1001	326	6	kilic	kilic	PROPN
ajfa-1001	326	7	,	,	PUNCT
ajfa-1001	326	8	e.	e.	PROPN
ajfa-1001	326	9	,	,	PUNCT
ajfa-1001	326	10	lobo	lobo	PROPN
ajfa-1001	326	11	,	,	PUNCT
ajfa-1001	326	12	g.	g.	PROPN
ajfa-1001	326	13	(	(	PUNCT
ajfa-1001	326	14	2006	2006	NUM
ajfa-1001	326	15	)	)	PUNCT
ajfa-1001	326	16	.	.	PUNCT
ajfa-1001	327	1	does	do	VERB
ajfa-1001	327	2	recognition	recognition	NOUN
ajfa-1001	327	3	versus	versus	ADP
ajfa-1001	327	4	disclosure	disclosure	NOUN
ajfa-1001	327	5	matter	matter	NOUN
ajfa-1001	327	6	?	?	PUNCT
ajfa-1001	328	1	evidence	evidence	NOUN
ajfa-1001	328	2	from	from	ADP
ajfa-1001	328	3	value	value	NOUN
ajfa-1001	328	4	-	-	PUNCT
ajfa-1001	328	5	relevance	relevance	NOUN
ajfa-1001	328	6	of	of	ADP
ajfa-1001	328	7	banks	bank	NOUN
ajfa-1001	328	8	’	'	PUNCT
ajfa-1001	328	9	recognized	recognize	VERB
ajfa-1001	328	10	and	and	CCONJ
ajfa-1001	328	11	disclosed	disclose	VERB
ajfa-1001	328	12	derivative	derivative	ADJ
ajfa-1001	328	13	financial	financial	ADJ
ajfa-1001	328	14	instruments	instrument	NOUN
ajfa-1001	328	15	.	.	PUNCT
ajfa-1001	329	1	the	the	DET
ajfa-1001	329	2	accounting	accounting	NOUN
ajfa-1001	329	3	review	review	NOUN
ajfa-1001	329	4	81	81	NUM
ajfa-1001	329	5	,	,	PUNCT
ajfa-1001	329	6	567	567	NUM
ajfa-1001	329	7	-	-	SYM
ajfa-1001	329	8	588	588	NUM
ajfa-1001	329	9	.	.	PUNCT
ajfa-1001	330	1	allen	allen	PROPN
ajfa-1001	330	2	,	,	PUNCT
ajfa-1001	330	3	f.	f.	PROPN
ajfa-1001	330	4	,	,	PUNCT
ajfa-1001	330	5	carletti	carletti	PROPN
ajfa-1001	330	6	,	,	PUNCT
ajfa-1001	330	7	e.	e.	PROPN
ajfa-1001	330	8	(	(	PUNCT
ajfa-1001	330	9	2005	2005	NUM
ajfa-1001	330	10	)	)	PUNCT
ajfa-1001	330	11	.	.	PUNCT
ajfa-1001	331	1	credit	credit	NOUN
ajfa-1001	331	2	transfer	transfer	NOUN
ajfa-1001	331	3	and	and	CCONJ
ajfa-1001	331	4	contagion	contagion	NOUN
ajfa-1001	331	5	.	.	PUNCT
ajfa-1001	332	1	journal	journal	PROPN
ajfa-1001	332	2	of	of	ADP
ajfa-1001	332	3	monetary	monetary	ADJ
ajfa-1001	332	4	economics	economic	NOUN
ajfa-1001	332	5	53	53	NUM
ajfa-1001	332	6	,	,	PUNCT
ajfa-1001	332	7	89	89	NUM
ajfa-1001	332	8	-	-	SYM
ajfa-1001	332	9	111	111	NUM
ajfa-1001	332	10	.	.	PUNCT
ajfa-1001	333	1	http://dx.doi.org/10.1016/j.jmoneco.2005.10.004	http://dx.doi.org/10.1016/j.jmoneco.2005.10.004	NOUN
ajfa-1001	333	2	.	.	PUNCT
ajfa-1001	334	1	amel	amel	PROPN
ajfa-1001	334	2	-	-	PUNCT
ajfa-1001	334	3	zadeh	zadeh	PROPN
ajfa-1001	334	4	,	,	PUNCT
ajfa-1001	334	5	a.	a.	PROPN
ajfa-1001	334	6	,	,	PUNCT
ajfa-1001	334	7	meeks	meeks	PROPN
ajfa-1001	334	8	,	,	PUNCT
ajfa-1001	334	9	g.	g.	PROPN
ajfa-1001	334	10	(	(	PUNCT
ajfa-1001	334	11	2010	2010	NUM
ajfa-1001	334	12	)	)	PUNCT
ajfa-1001	334	13	.	.	PUNCT
ajfa-1001	335	1	bank	bank	NOUN
ajfa-1001	335	2	failure	failure	NOUN
ajfa-1001	335	3	,	,	PUNCT
ajfa-1001	335	4	mark	mark	NOUN
ajfa-1001	335	5	-	-	PUNCT
ajfa-1001	335	6	to	to	ADP
ajfa-1001	335	7	-	-	PUNCT
ajfa-1001	335	8	market	market	NOUN
ajfa-1001	335	9	and	and	CCONJ
ajfa-1001	335	10	the	the	DET
ajfa-1001	335	11	financial	financial	ADJ
ajfa-1001	335	12	crisis	crisis	NOUN
ajfa-1001	335	13	.	.	PUNCT
ajfa-1001	336	1	working	work	VERB
ajfa-1001	336	2	paper	paper	NOUN
ajfa-1001	336	3	,	,	PUNCT
ajfa-1001	336	4	judge	judge	NOUN
ajfa-1001	336	5	business	business	PROPN
ajfa-1001	336	6	school	school	PROPN
ajfa-1001	336	7	,	,	PUNCT
ajfa-1001	336	8	university	university	NOUN
ajfa-1001	336	9	of	of	ADP
ajfa-1001	336	10	cambridge	cambridge	PROPN
ajfa-1001	336	11	,	,	PUNCT
ajfa-1001	336	12	cambridge	cambridge	PROPN
ajfa-1001	336	13	.	.	PUNCT
ajfa-1001	337	1	http://dx.doi.org/10.2308/accr.2006.81.3.567	http://dx.doi.org/10.2308/accr.2006.81.3.567	X
ajfa-1001	337	2	.	.	PUNCT
ajfa-1001	338	1	american	american	PROPN
ajfa-1001	338	2	banking	banking	PROPN
ajfa-1001	338	3	association	association	PROPN
ajfa-1001	338	4	(	(	PUNCT
ajfa-1001	338	5	aba	aba	PROPN
ajfa-1001	338	6	)	)	PUNCT
ajfa-1001	338	7	(	(	PUNCT
ajfa-1001	338	8	2010	2010	NUM
ajfa-1001	338	9	)	)	PUNCT
ajfa-1001	338	10	.	.	PUNCT
ajfa-1001	339	1	fair	fair	ADJ
ajfa-1001	339	2	value	value	NOUN
ajfa-1001	339	3	and	and	CCONJ
ajfa-1001	339	4	mark	mark	NOUN
ajfa-1001	339	5	to	to	ADP
ajfa-1001	339	6	market	market	NOUN
ajfa-1001	339	7	accounting	accounting	NOUN
ajfa-1001	339	8	.	.	PUNCT
ajfa-1001	340	1	american	american	PROPN
ajfa-1001	340	2	bankers	bankers	PROPN
ajfa-1001	340	3	association	association	PROPN
ajfa-1001	340	4	,	,	PUNCT
ajfa-1001	340	5	washington	washington	PROPN
ajfa-1001	340	6	.	.	PUNCT
ajfa-1001	341	1	australian	australian	ADJ
ajfa-1001	341	2	accounting	accounting	PROPN
ajfa-1001	341	3	standard	standard	PROPN
ajfa-1001	341	4	board	board	PROPN
ajfa-1001	341	5	(	(	PUNCT
ajfa-1001	341	6	aasb	aasb	PROPN
ajfa-1001	341	7	)	)	PUNCT
ajfa-1001	341	8	(	(	PUNCT
ajfa-1001	341	9	1999	1999	NUM
ajfa-1001	341	10	)	)	PUNCT
ajfa-1001	341	11	.	.	PUNCT
ajfa-1001	342	1	aasb	aasb	VERB
ajfa-1001	342	2	1033	1033	NUM
ajfa-1001	342	3	presentation	presentation	NOUN
ajfa-1001	342	4	and	and	CCONJ
ajfa-1001	342	5	disclosure	disclosure	NOUN
ajfa-1001	342	6	of	of	ADP
ajfa-1001	342	7	financial	financial	ADJ
ajfa-1001	342	8	instruments	instrument	NOUN
ajfa-1001	342	9	.	.	PUNCT
ajfa-1001	343	1	australian	australian	ADJ
ajfa-1001	343	2	accounting	accounting	NOUN
ajfa-1001	343	3	standards	standards	PROPN
ajfa-1001	343	4	board	board	PROPN
ajfa-1001	343	5	,	,	PUNCT
ajfa-1001	343	6	melbourne	melbourne	PROPN
ajfa-1001	343	7	.	.	PUNCT
ajfa-1001	344	1	australian	australian	ADJ
ajfa-1001	344	2	and	and	CCONJ
ajfa-1001	344	3	new	new	PROPN
ajfa-1001	344	4	zealand	zealand	PROPN
ajfa-1001	344	5	banking	banking	NOUN
ajfa-1001	344	6	group	group	NOUN
ajfa-1001	344	7	(	(	PUNCT
ajfa-1001	344	8	anz	anz	PROPN
ajfa-1001	344	9	)	)	PUNCT
ajfa-1001	344	10	(	(	PUNCT
ajfa-1001	344	11	2007	2007	NUM
ajfa-1001	344	12	)	)	PUNCT
ajfa-1001	344	13	.	.	PUNCT
ajfa-1001	345	1	financial	financial	ADJ
ajfa-1001	345	2	report	report	NOUN
ajfa-1001	345	3	2007	2007	NUM
ajfa-1001	345	4	.	.	PUNCT
ajfa-1001	346	1	australian	australian	ADJ
ajfa-1001	346	2	and	and	CCONJ
ajfa-1001	346	3	new	new	PROPN
ajfa-1001	346	4	zealand	zealand	PROPN
ajfa-1001	346	5	banking	banking	NOUN
ajfa-1001	346	6	group	group	NOUN
ajfa-1001	346	7	limited	limit	VERB
ajfa-1001	346	8	,	,	PUNCT
ajfa-1001	346	9	melbourne	melbourne	PROPN
ajfa-1001	346	10	.	.	PUNCT
ajfa-1001	347	1	australian	australian	ADJ
ajfa-1001	347	2	prudential	prudential	ADJ
ajfa-1001	347	3	regulation	regulation	PROPN
ajfa-1001	347	4	authority	authority	NOUN
ajfa-1001	347	5	(	(	PUNCT
ajfa-1001	347	6	apra	apra	ADJ
ajfa-1001	347	7	)	)	PUNCT
ajfa-1001	347	8	(	(	PUNCT
ajfa-1001	347	9	2010	2010	NUM
ajfa-1001	347	10	)	)	PUNCT
ajfa-1001	347	11	.	.	PUNCT
ajfa-1001	348	1	apra	apra	ADJ
ajfa-1001	348	2	insight	insight	NOUN
ajfa-1001	348	3	,	,	PUNCT
ajfa-1001	348	4	issue	issue	NOUN
ajfa-1001	348	5	2	2	NUM
ajfa-1001	348	6	.	.	PUNCT
ajfa-1001	349	1	australian	australian	ADJ
ajfa-1001	349	2	prudential	prudential	ADJ
ajfa-1001	349	3	regulation	regulation	PROPN
ajfa-1001	349	4	authority	authority	NOUN
ajfa-1001	349	5	,	,	PUNCT
ajfa-1001	349	6	sydney	sydney	PROPN
ajfa-1001	349	7	.	.	PUNCT
ajfa-1001	350	1	bank	bank	PROPN
ajfa-1001	350	2	of	of	ADP
ajfa-1001	350	3	america	america	PROPN
ajfa-1001	350	4	(	(	PUNCT
ajfa-1001	350	5	bac	bac	PROPN
ajfa-1001	350	6	)	)	PUNCT
ajfa-1001	350	7	(	(	PUNCT
ajfa-1001	350	8	2009	2009	NUM
ajfa-1001	350	9	)	)	PUNCT
ajfa-1001	350	10	.	.	PUNCT
ajfa-1001	351	1	annual	annual	ADJ
ajfa-1001	351	2	financial	financial	ADJ
ajfa-1001	351	3	report	report	NOUN
ajfa-1001	351	4	2008	2008	NUM
ajfa-1001	351	5	.	.	PUNCT
ajfa-1001	352	1	bank	bank	PROPN
ajfa-1001	352	2	of	of	ADP
ajfa-1001	352	3	america	america	PROPN
ajfa-1001	352	4	,	,	PUNCT
ajfa-1001	352	5	charlotte	charlotte	PROPN
ajfa-1001	352	6	,	,	PUNCT
ajfa-1001	352	7	north	north	PROPN
ajfa-1001	352	8	carolina	carolina	PROPN
ajfa-1001	352	9	.	.	PUNCT
ajfa-1001	353	1	bank	bank	PROPN
ajfa-1001	353	2	for	for	ADP
ajfa-1001	353	3	international	international	ADJ
ajfa-1001	353	4	settlements	settlement	NOUN
ajfa-1001	353	5	(	(	PUNCT
ajfa-1001	353	6	bis	bis	ADJ
ajfa-1001	353	7	)	)	PUNCT
ajfa-1001	353	8	(	(	PUNCT
ajfa-1001	353	9	2009	2009	NUM
ajfa-1001	353	10	)	)	PUNCT
ajfa-1001	353	11	.	.	PUNCT
ajfa-1001	354	1	guiding	guide	VERB
ajfa-1001	354	2	principles	principle	NOUN
ajfa-1001	354	3	for	for	ADP
ajfa-1001	354	4	the	the	DET
ajfa-1001	354	5	replacement	replacement	NOUN
ajfa-1001	354	6	of	of	ADP
ajfa-1001	354	7	ias	ias	PROPN
ajfa-1001	354	8	39	39	NUM
ajfa-1001	354	9	.	.	PUNCT
ajfa-1001	355	1	basel	basel	PROPN
ajfa-1001	355	2	committee	committee	PROPN
ajfa-1001	355	3	on	on	ADP
ajfa-1001	355	4	banking	banking	NOUN
ajfa-1001	355	5	supervision	supervision	NOUN
ajfa-1001	355	6	,	,	PUNCT
ajfa-1001	355	7	bank	bank	NOUN
ajfa-1001	355	8	for	for	ADP
ajfa-1001	355	9	international	international	ADJ
ajfa-1001	355	10	settlements	settlement	NOUN
ajfa-1001	355	11	.	.	PUNCT
ajfa-1001	356	1	barth	barth	PROPN
ajfa-1001	356	2	,	,	PUNCT
ajfa-1001	356	3	m.	m.	PROPN
ajfa-1001	356	4	e.	e.	PROPN
ajfa-1001	356	5	(	(	PUNCT
ajfa-1001	356	6	1994	1994	NUM
ajfa-1001	356	7	)	)	PUNCT
ajfa-1001	356	8	.	.	PUNCT
ajfa-1001	357	1	fair	fair	ADJ
ajfa-1001	357	2	value	value	NOUN
ajfa-1001	357	3	accounting	accounting	NOUN
ajfa-1001	357	4	:	:	PUNCT
ajfa-1001	357	5	evidence	evidence	NOUN
ajfa-1001	357	6	from	from	ADP
ajfa-1001	357	7	investment	investment	NOUN
ajfa-1001	357	8	securities	security	NOUN
ajfa-1001	357	9	and	and	CCONJ
ajfa-1001	357	10	the	the	DET
ajfa-1001	357	11	market	market	NOUN
ajfa-1001	357	12	valuation	valuation	NOUN
ajfa-1001	357	13	of	of	ADP
ajfa-1001	357	14	banks	bank	NOUN
ajfa-1001	357	15	.	.	PUNCT
ajfa-1001	358	1	the	the	DET
ajfa-1001	358	2	accounting	accounting	NOUN
ajfa-1001	358	3	review	review	NOUN
ajfa-1001	358	4	69	69	NUM
ajfa-1001	358	5	,	,	PUNCT
ajfa-1001	358	6	1	1	NUM
ajfa-1001	358	7	-	-	SYM
ajfa-1001	358	8	25	25	NUM
ajfa-1001	358	9	.	.	PUNCT
ajfa-1001	358	10	barth	barth	PROPN
ajfa-1001	358	11	,	,	PUNCT
ajfa-1001	358	12	m.	m.	PROPN
ajfa-1001	358	13	e.	e.	PROPN
ajfa-1001	358	14	(	(	PUNCT
ajfa-1001	358	15	2004	2004	NUM
ajfa-1001	358	16	)	)	PUNCT
ajfa-1001	358	17	.	.	PUNCT
ajfa-1001	359	1	chapter	chapter	NOUN
ajfa-1001	359	2	25	25	NUM
ajfa-1001	359	3	:	:	PUNCT
ajfa-1001	359	4	fair	fair	ADJ
ajfa-1001	359	5	values	value	NOUN
ajfa-1001	359	6	and	and	CCONJ
ajfa-1001	359	7	financial	financial	ADJ
ajfa-1001	359	8	statement	statement	NOUN
ajfa-1001	359	9	volatility	volatility	NOUN
ajfa-1001	359	10	.	.	PUNCT
ajfa-1001	360	1	in	in	ADP
ajfa-1001	360	2	:	:	PUNCT
ajfa-1001	360	3	borio	borio	PROPN
ajfa-1001	360	4	,	,	PUNCT
ajfa-1001	360	5	c.	c.	PROPN
ajfa-1001	360	6	,	,	PUNCT
ajfa-1001	360	7	hunter	hunter	NOUN
ajfa-1001	360	8	,	,	PUNCT
ajfa-1001	360	9	w.	w.	PROPN
ajfa-1001	360	10	c.	c.	PROPN
ajfa-1001	360	11	,	,	PUNCT
ajfa-1001	360	12	kaufman	kaufman	PROPN
ajfa-1001	360	13	,	,	PUNCT
ajfa-1001	360	14	g.	g.	PROPN
ajfa-1001	360	15	g.	g.	PROPN
ajfa-1001	360	16	,	,	PUNCT
ajfa-1001	360	17	tsasaronis	tsasaronis	PROPN
ajfa-1001	360	18	,	,	PUNCT
ajfa-1001	360	19	k.	k.	NOUN
ajfa-1001	361	1	the	the	DET
ajfa-1001	361	2	market	market	NOUN
ajfa-1001	361	3	discipline	discipline	NOUN
ajfa-1001	361	4	across	across	ADP
ajfa-1001	361	5	countries	country	NOUN
ajfa-1001	361	6	and	and	CCONJ
ajfa-1001	361	7	industries	industry	NOUN
ajfa-1001	361	8	.	.	PUNCT
ajfa-1001	362	1	massachussetts	massachussetts	PROPN
ajfa-1001	362	2	institute	institute	PROPN
ajfa-1001	362	3	of	of	ADP
ajfa-1001	362	4	technology	technology	PROPN
ajfa-1001	362	5	,	,	PUNCT
ajfa-1001	362	6	cambridge	cambridge	PROPN
ajfa-1001	362	7	,	,	PUNCT
ajfa-1001	362	8	massachussetts	massachussetts	PROPN
ajfa-1001	362	9	.	.	PROPN
ajfa-1001	362	10	barth	barth	PROPN
ajfa-1001	362	11	,	,	PUNCT
ajfa-1001	362	12	m.	m.	PROPN
ajfa-1001	362	13	e.	e.	PROPN
ajfa-1001	362	14	,	,	PUNCT
ajfa-1001	362	15	landsman	landsman	PROPN
ajfa-1001	362	16	,	,	PUNCT
ajfa-1001	362	17	w.	w.	PROPN
ajfa-1001	362	18	r.	r.	PROPN
ajfa-1001	362	19	(	(	PUNCT
ajfa-1001	362	20	2010	2010	NUM
ajfa-1001	362	21	)	)	PUNCT
ajfa-1001	362	22	.	.	PUNCT
ajfa-1001	363	1	how	how	SCONJ
ajfa-1001	363	2	did	do	AUX
ajfa-1001	363	3	financial	financial	ADJ
ajfa-1001	363	4	reporting	reporting	NOUN
ajfa-1001	363	5	contribute	contribute	VERB
ajfa-1001	363	6	to	to	ADP
ajfa-1001	363	7	the	the	DET
ajfa-1001	363	8	financial	financial	ADJ
ajfa-1001	363	9	crisis	crisis	NOUN
ajfa-1001	363	10	?	?	PUNCT
ajfa-1001	364	1	european	european	ADJ
ajfa-1001	364	2	accounting	accounting	PROPN
ajfa-1001	364	3	review	review	PROPN
ajfa-1001	364	4	,	,	PUNCT
ajfa-1001	364	5	forthcoming	forthcoming	ADJ
ajfa-1001	364	6	issue	issue	NOUN
ajfa-1001	364	7	.	.	PUNCT
ajfa-1001	365	1	asian	asian	ADJ
ajfa-1001	365	2	journal	journal	PROPN
ajfa-1001	365	3	of	of	ADP
ajfa-1001	365	4	finance	finance	PROPN
ajfa-1001	365	5	&	&	CCONJ
ajfa-1001	365	6	accounting	accounting	PROPN
ajfa-1001	365	7	issn	issn	PROPN
ajfa-1001	365	8	1946	1946	NUM
ajfa-1001	365	9	-	-	PUNCT
ajfa-1001	365	10	052x	052x	NOUN
ajfa-1001	365	11	2011	2011	NUM
ajfa-1001	365	12	,	,	PUNCT
ajfa-1001	365	13	vol	vol	NOUN
ajfa-1001	365	14	.	.	PROPN
ajfa-1001	366	1	3	3	NUM
ajfa-1001	366	2	,	,	PUNCT
ajfa-1001	366	3	no	no	INTJ
ajfa-1001	366	4	.	.	NOUN
ajfa-1001	366	5	1	1	NUM
ajfa-1001	366	6	:	:	PUNCT
ajfa-1001	366	7	e1	e1	VERB
ajfa-1001	366	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	366	9	16	16	NUM
ajfa-1001	366	10	barth	barth	NOUN
ajfa-1001	366	11	,	,	PUNCT
ajfa-1001	366	12	m.	m.	PROPN
ajfa-1001	366	13	e.	e.	PROPN
ajfa-1001	366	14	,	,	PUNCT
ajfa-1001	366	15	landsman	landsman	PROPN
ajfa-1001	366	16	,	,	PUNCT
ajfa-1001	366	17	w.	w.	PROPN
ajfa-1001	366	18	r.	r.	PROPN
ajfa-1001	366	19	,	,	PUNCT
ajfa-1001	366	20	wahlen	wahlen	PROPN
ajfa-1001	366	21	,	,	PUNCT
ajfa-1001	366	22	j.	j.	PROPN
ajfa-1001	366	23	m.	m.	PROPN
ajfa-1001	366	24	(	(	PUNCT
ajfa-1001	366	25	1995	1995	NUM
ajfa-1001	366	26	)	)	PUNCT
ajfa-1001	366	27	.	.	PUNCT
ajfa-1001	367	1	fair	fair	ADJ
ajfa-1001	367	2	value	value	NOUN
ajfa-1001	367	3	accounting	accounting	NOUN
ajfa-1001	367	4	:	:	PUNCT
ajfa-1001	367	5	effects	effect	NOUN
ajfa-1001	367	6	on	on	ADP
ajfa-1001	367	7	banks	bank	NOUN
ajfa-1001	367	8	'	'	PART
ajfa-1001	367	9	earnings	earning	NOUN
ajfa-1001	367	10	volatility	volatility	NOUN
ajfa-1001	367	11	,	,	PUNCT
ajfa-1001	367	12	regulatory	regulatory	ADJ
ajfa-1001	367	13	capital	capital	NOUN
ajfa-1001	367	14	,	,	PUNCT
ajfa-1001	367	15	and	and	CCONJ
ajfa-1001	367	16	value	value	NOUN
ajfa-1001	367	17	of	of	ADP
ajfa-1001	367	18	contractual	contractual	ADJ
ajfa-1001	367	19	cash	cash	NOUN
ajfa-1001	367	20	flows	flow	NOUN
ajfa-1001	367	21	.	.	PUNCT
ajfa-1001	368	1	journal	journal	NOUN
ajfa-1001	368	2	of	of	ADP
ajfa-1001	368	3	banking	banking	NOUN
ajfa-1001	368	4	&	&	CCONJ
ajfa-1001	368	5	finance	finance	PROPN
ajfa-1001	368	6	19	19	NUM
ajfa-1001	368	7	,	,	PUNCT
ajfa-1001	368	8	577	577	NUM
ajfa-1001	368	9	-	-	SYM
ajfa-1001	368	10	605	605	NUM
ajfa-1001	368	11	.	.	PUNCT
ajfa-1001	369	1	http://dx.doi.org/10.1016/0378-4266(94)00141-o	http://dx.doi.org/10.1016/0378-4266(94)00141-o	X
ajfa-1001	369	2	.	.	PUNCT
ajfa-1001	369	3	barth	barth	PROPN
ajfa-1001	369	4	,	,	PUNCT
ajfa-1001	369	5	m.	m.	PROPN
ajfa-1001	369	6	e.	e.	PROPN
ajfa-1001	369	7	,	,	PUNCT
ajfa-1001	369	8	beaver	beaver	PROPN
ajfa-1001	369	9	,	,	PUNCT
ajfa-1001	369	10	w.	w.	PROPN
ajfa-1001	369	11	h.	h.	PROPN
ajfa-1001	369	12	,	,	PUNCT
ajfa-1001	369	13	landsman	landsman	PROPN
ajfa-1001	369	14	,	,	PUNCT
ajfa-1001	369	15	w.	w.	PROPN
ajfa-1001	369	16	r.	r.	PROPN
ajfa-1001	369	17	(	(	PUNCT
ajfa-1001	369	18	1996	1996	NUM
ajfa-1001	369	19	)	)	PUNCT
ajfa-1001	369	20	.	.	PUNCT
ajfa-1001	370	1	value	value	NOUN
ajfa-1001	370	2	-	-	PUNCT
ajfa-1001	370	3	relevance	relevance	NOUN
ajfa-1001	370	4	of	of	ADP
ajfa-1001	370	5	banks	bank	NOUN
ajfa-1001	370	6	'	'	PART
ajfa-1001	370	7	fair	fair	ADJ
ajfa-1001	370	8	value	value	NOUN
ajfa-1001	370	9	disclosures	disclosure	NOUN
ajfa-1001	370	10	under	under	ADP
ajfa-1001	370	11	sfas	sfas	NOUN
ajfa-1001	370	12	no	no	INTJ
ajfa-1001	370	13	.	.	PUNCT
ajfa-1001	370	14	107	107	NUM
ajfa-1001	370	15	.	.	PUNCT
ajfa-1001	371	1	the	the	DET
ajfa-1001	371	2	accounting	accounting	NOUN
ajfa-1001	371	3	review	review	NOUN
ajfa-1001	371	4	71	71	NUM
ajfa-1001	371	5	,	,	PUNCT
ajfa-1001	371	6	513	513	NUM
ajfa-1001	371	7	-	-	SYM
ajfa-1001	371	8	537	537	NUM
ajfa-1001	371	9	.	.	PUNCT
ajfa-1001	371	10	barth	barth	PROPN
ajfa-1001	371	11	,	,	PUNCT
ajfa-1001	371	12	m.	m.	PROPN
ajfa-1001	371	13	e.	e.	PROPN
ajfa-1001	371	14	,	,	PUNCT
ajfa-1001	371	15	ormazabal	ormazabal	ADJ
ajfa-1001	371	16	,	,	PUNCT
ajfa-1001	371	17	g.	g.	PROPN
ajfa-1001	371	18	,	,	PUNCT
ajfa-1001	371	19	taylor	taylor	PROPN
ajfa-1001	371	20	,	,	PUNCT
ajfa-1001	371	21	d.	d.	PROPN
ajfa-1001	371	22	(	(	PUNCT
ajfa-1001	371	23	2010	2010	NUM
ajfa-1001	371	24	)	)	PUNCT
ajfa-1001	371	25	.	.	PUNCT
ajfa-1001	372	1	asset	asset	NOUN
ajfa-1001	372	2	securitizations	securitization	NOUN
ajfa-1001	372	3	and	and	CCONJ
ajfa-1001	372	4	credit	credit	NOUN
ajfa-1001	372	5	risk	risk	NOUN
ajfa-1001	372	6	.	.	PUNCT
ajfa-1001	373	1	working	work	VERB
ajfa-1001	373	2	paper	paper	NOUN
ajfa-1001	373	3	,	,	PUNCT
ajfa-1001	373	4	graduate	graduate	NOUN
ajfa-1001	373	5	school	school	NOUN
ajfa-1001	373	6	of	of	ADP
ajfa-1001	373	7	business	business	NOUN
ajfa-1001	373	8	,	,	PUNCT
ajfa-1001	373	9	stanford	stanford	PROPN
ajfa-1001	373	10	university	university	PROPN
ajfa-1001	373	11	,	,	PUNCT
ajfa-1001	373	12	stanford	stanford	PROPN
ajfa-1001	373	13	,	,	PUNCT
ajfa-1001	373	14	california	california	PROPN
ajfa-1001	373	15	.	.	PUNCT
ajfa-1001	374	1	beaver	beaver	PROPN
ajfa-1001	374	2	,	,	PUNCT
ajfa-1001	374	3	w.	w.	PROPN
ajfa-1001	374	4	h.	h.	PROPN
ajfa-1001	374	5	(	(	PUNCT
ajfa-1001	374	6	2002	2002	NUM
ajfa-1001	374	7	)	)	PUNCT
ajfa-1001	374	8	.	.	PUNCT
ajfa-1001	375	1	perspective	perspective	NOUN
ajfa-1001	375	2	on	on	ADP
ajfa-1001	375	3	recent	recent	ADJ
ajfa-1001	375	4	capital	capital	NOUN
ajfa-1001	375	5	market	market	NOUN
ajfa-1001	375	6	research	research	NOUN
ajfa-1001	375	7	.	.	PUNCT
ajfa-1001	376	1	the	the	DET
ajfa-1001	376	2	accounting	accounting	NOUN
ajfa-1001	376	3	review	review	NOUN
ajfa-1001	376	4	77	77	NUM
ajfa-1001	376	5	,	,	PUNCT
ajfa-1001	376	6	453	453	NUM
ajfa-1001	376	7	-	-	SYM
ajfa-1001	376	8	474	474	NUM
ajfa-1001	376	9	.	.	PUNCT
ajfa-1001	377	1	http://dx.doi.org/10.2308/accr.2002.77.2.453	http://dx.doi.org/10.2308/accr.2002.77.2.453	NOUN
ajfa-1001	377	2	.	.	PUNCT
ajfa-1001	378	1	benston	benston	NOUN
ajfa-1001	378	2	,	,	PUNCT
ajfa-1001	378	3	g.	g.	PROPN
ajfa-1001	378	4	(	(	PUNCT
ajfa-1001	378	5	2008	2008	NUM
ajfa-1001	378	6	)	)	PUNCT
ajfa-1001	378	7	.	.	PUNCT
ajfa-1001	379	1	the	the	DET
ajfa-1001	379	2	shortcomings	shortcoming	NOUN
ajfa-1001	379	3	of	of	ADP
ajfa-1001	379	4	fair	fair	ADJ
ajfa-1001	379	5	value	value	NOUN
ajfa-1001	379	6	accounting	accounting	NOUN
ajfa-1001	379	7	described	describe	VERB
ajfa-1001	379	8	in	in	ADP
ajfa-1001	379	9	sfas	sfas	NOUN
ajfa-1001	379	10	157	157	NUM
ajfa-1001	379	11	.	.	PUNCT
ajfa-1001	380	1	journal	journal	PROPN
ajfa-1001	380	2	of	of	ADP
ajfa-1001	380	3	accounting	accounting	NOUN
ajfa-1001	380	4	and	and	CCONJ
ajfa-1001	380	5	public	public	ADJ
ajfa-1001	380	6	policy	policy	NOUN
ajfa-1001	380	7	27	27	NUM
ajfa-1001	380	8	,	,	PUNCT
ajfa-1001	380	9	101	101	NUM
ajfa-1001	380	10	-	-	SYM
ajfa-1001	380	11	114	114	NUM
ajfa-1001	380	12	.	.	PUNCT
ajfa-1001	381	1	http://dx.doi.org/10.1016/j.jaccpubpol.2008.01.001	http://dx.doi.org/10.1016/j.jaccpubpol.2008.01.001	PROPN
ajfa-1001	381	2	.	.	PUNCT
ajfa-1001	381	3	bernard	bernard	PROPN
ajfa-1001	381	4	,	,	PUNCT
ajfa-1001	381	5	v.	v.	PROPN
ajfa-1001	381	6	l.	l.	PROPN
ajfa-1001	381	7	,	,	PUNCT
ajfa-1001	381	8	merton	merton	PROPN
ajfa-1001	381	9	,	,	PUNCT
ajfa-1001	381	10	r.	r.	PROPN
ajfa-1001	381	11	c.	c.	PROPN
ajfa-1001	381	12	,	,	PUNCT
ajfa-1001	381	13	palepu	palepu	NOUN
ajfa-1001	381	14	,	,	PUNCT
ajfa-1001	381	15	k.	k.	PROPN
ajfa-1001	381	16	g.	g.	PROPN
ajfa-1001	381	17	(	(	PUNCT
ajfa-1001	381	18	1995	1995	NUM
ajfa-1001	381	19	)	)	PUNCT
ajfa-1001	381	20	.	.	PUNCT
ajfa-1001	382	1	mark	mark	PROPN
ajfa-1001	382	2	-	-	PUNCT
ajfa-1001	382	3	to	to	ADP
ajfa-1001	382	4	-	-	PUNCT
ajfa-1001	382	5	market	market	NOUN
ajfa-1001	382	6	accounting	accounting	NOUN
ajfa-1001	382	7	of	of	ADP
ajfa-1001	382	8	banks	bank	NOUN
ajfa-1001	382	9	and	and	CCONJ
ajfa-1001	382	10	thrifts	thrift	NOUN
ajfa-1001	382	11	:	:	PUNCT
ajfa-1001	382	12	lessons	lesson	NOUN
ajfa-1001	382	13	from	from	ADP
ajfa-1001	382	14	the	the	DET
ajfa-1001	382	15	danish	danish	ADJ
ajfa-1001	382	16	experience	experience	NOUN
ajfa-1001	382	17	.	.	PUNCT
ajfa-1001	383	1	journal	journal	NOUN
ajfa-1001	383	2	of	of	ADP
ajfa-1001	383	3	accounting	accounting	PROPN
ajfa-1001	383	4	research	research	NOUN
ajfa-1001	383	5	33	33	NUM
ajfa-1001	383	6	,	,	PUNCT
ajfa-1001	383	7	1	1	NUM
ajfa-1001	383	8	-	-	SYM
ajfa-1001	383	9	32	32	NUM
ajfa-1001	383	10	.	.	PUNCT
ajfa-1001	384	1	http://dx.doi.org/10.2307/2491290	http://dx.doi.org/10.2307/2491290	NOUN
ajfa-1001	384	2	.	.	PUNCT
ajfa-1001	385	1	bies	bie	NOUN
ajfa-1001	385	2	,	,	PUNCT
ajfa-1001	385	3	s.	s.	PROPN
ajfa-1001	385	4	(	(	PUNCT
ajfa-1001	385	5	2005	2005	NUM
ajfa-1001	385	6	)	)	PUNCT
ajfa-1001	385	7	.	.	PUNCT
ajfa-1001	386	1	fair	fair	ADJ
ajfa-1001	386	2	value	value	NOUN
ajfa-1001	386	3	accounting	accounting	NOUN
ajfa-1001	386	4	.	.	PUNCT
ajfa-1001	387	1	federal	federal	PROPN
ajfa-1001	387	2	reserve	reserve	PROPN
ajfa-1001	387	3	bulletin	bulletin	PROPN
ajfa-1001	387	4	91	91	NUM
ajfa-1001	387	5	,	,	PUNCT
ajfa-1001	387	6	26	26	NUM
ajfa-1001	387	7	-	-	SYM
ajfa-1001	387	8	29	29	NUM
ajfa-1001	387	9	.	.	PUNCT
ajfa-1001	388	1	boyer	boyer	PROPN
ajfa-1001	388	2	,	,	PUNCT
ajfa-1001	388	3	e.	e.	PROPN
ajfa-1001	388	4	(	(	PUNCT
ajfa-1001	388	5	2007	2007	NUM
ajfa-1001	388	6	)	)	PUNCT
ajfa-1001	388	7	.	.	PUNCT
ajfa-1001	389	1	assessing	assess	VERB
ajfa-1001	389	2	the	the	DET
ajfa-1001	389	3	impact	impact	NOUN
ajfa-1001	389	4	of	of	ADP
ajfa-1001	389	5	fair	fair	ADJ
ajfa-1001	389	6	value	value	NOUN
ajfa-1001	389	7	upon	upon	SCONJ
ajfa-1001	389	8	financial	financial	ADJ
ajfa-1001	389	9	crisis	crisis	NOUN
ajfa-1001	389	10	.	.	PUNCT
ajfa-1001	390	1	socio	socio	NOUN
ajfa-1001	390	2	-	-	PUNCT
ajfa-1001	390	3	economic	economic	ADJ
ajfa-1001	390	4	review	review	NOUN
ajfa-1001	390	5	5	5	NUM
ajfa-1001	390	6	,	,	PUNCT
ajfa-1001	390	7	779	779	NUM
ajfa-1001	390	8	-	-	SYM
ajfa-1001	390	9	807	807	NUM
ajfa-1001	390	10	.	.	PUNCT
ajfa-1001	391	1	http://dx.doi.org/10.1093/ser/mwm018	http://dx.doi.org/10.1093/ser/mwm018	PROPN
ajfa-1001	391	2	.	.	PUNCT
ajfa-1001	391	3	brierley	brierley	PROPN
ajfa-1001	391	4	,	,	PUNCT
ajfa-1001	391	5	p.	p.	PROPN
ajfa-1001	391	6	,	,	PUNCT
ajfa-1001	391	7	bunn	bunn	PROPN
ajfa-1001	391	8	,	,	PUNCT
ajfa-1001	391	9	p.	p.	NOUN
ajfa-1001	391	10	(	(	PUNCT
ajfa-1001	391	11	2005	2005	NUM
ajfa-1001	391	12	)	)	PUNCT
ajfa-1001	391	13	.	.	PUNCT
ajfa-1001	392	1	the	the	DET
ajfa-1001	392	2	determination	determination	NOUN
ajfa-1001	392	3	of	of	ADP
ajfa-1001	392	4	uk	uk	PROPN
ajfa-1001	392	5	corporate	corporate	ADJ
ajfa-1001	392	6	capital	capital	NOUN
ajfa-1001	392	7	gearing	gearing	NOUN
ajfa-1001	392	8	.	.	PUNCT
ajfa-1001	393	1	bank	bank	PROPN
ajfa-1001	393	2	of	of	ADP
ajfa-1001	393	3	england	england	PROPN
ajfa-1001	393	4	quarterly	quarterly	PROPN
ajfa-1001	393	5	bulletin	bulletin	NOUN
ajfa-1001	393	6	,	,	PUNCT
ajfa-1001	393	7	autumn	autumn	PROPN
ajfa-1001	393	8	,	,	PUNCT
ajfa-1001	393	9	london	london	PROPN
ajfa-1001	393	10	.	.	PUNCT
ajfa-1001	394	1	citigroup	citigroup	PROPN
ajfa-1001	394	2	(	(	PUNCT
ajfa-1001	394	3	ctg	ctg	NOUN
ajfa-1001	394	4	)	)	PUNCT
ajfa-1001	394	5	(	(	PUNCT
ajfa-1001	394	6	2009	2009	NUM
ajfa-1001	394	7	)	)	PUNCT
ajfa-1001	394	8	.	.	PUNCT
ajfa-1001	395	1	financial	financial	ADJ
ajfa-1001	395	2	report	report	NOUN
ajfa-1001	395	3	2008	2008	NUM
ajfa-1001	395	4	.	.	PUNCT
ajfa-1001	396	1	citigroup	citigroup	PROPN
ajfa-1001	396	2	,	,	PUNCT
ajfa-1001	396	3	new	new	PROPN
ajfa-1001	396	4	york	york	PROPN
ajfa-1001	396	5	.	.	PUNCT
ajfa-1001	397	1	commonwealth	commonwealth	PROPN
ajfa-1001	397	2	bank	bank	PROPN
ajfa-1001	397	3	group	group	PROPN
ajfa-1001	397	4	(	(	PUNCT
ajfa-1001	397	5	cba	cba	PROPN
ajfa-1001	397	6	)	)	PUNCT
ajfa-1001	397	7	(	(	PUNCT
ajfa-1001	397	8	2008	2008	NUM
ajfa-1001	397	9	)	)	PUNCT
ajfa-1001	397	10	.	.	PUNCT
ajfa-1001	398	1	commonwealth	commonwealth	PROPN
ajfa-1001	398	2	bank	bank	PROPN
ajfa-1001	398	3	group	group	PROPN
ajfa-1001	398	4	financial	financial	PROPN
ajfa-1001	398	5	report	report	PROPN
ajfa-1001	398	6	2008	2008	NUM
ajfa-1001	398	7	.	.	PUNCT
ajfa-1001	399	1	commonwealth	commonwealth	PROPN
ajfa-1001	399	2	bank	bank	PROPN
ajfa-1001	399	3	group	group	PROPN
ajfa-1001	399	4	,	,	PUNCT
ajfa-1001	399	5	sydney	sydney	PROPN
ajfa-1001	399	6	.	.	PUNCT
ajfa-1001	400	1	eccher	eccher	PROPN
ajfa-1001	400	2	,	,	PUNCT
ajfa-1001	400	3	e.	e.	PROPN
ajfa-1001	400	4	a.	a.	PROPN
ajfa-1001	400	5	,	,	PUNCT
ajfa-1001	400	6	ramesh	ramesh	PROPN
ajfa-1001	400	7	,	,	PUNCT
ajfa-1001	400	8	k.	k.	PROPN
ajfa-1001	400	9	,	,	PUNCT
ajfa-1001	400	10	thiagarajan	thiagarajan	PROPN
ajfa-1001	400	11	,	,	PUNCT
ajfa-1001	400	12	s.	s.	PROPN
ajfa-1001	400	13	r.	r.	PROPN
ajfa-1001	400	14	(	(	PUNCT
ajfa-1001	400	15	1996	1996	NUM
ajfa-1001	400	16	)	)	PUNCT
ajfa-1001	400	17	.	.	PUNCT
ajfa-1001	401	1	fair	fair	ADJ
ajfa-1001	401	2	value	value	NOUN
ajfa-1001	401	3	disclosures	disclosure	NOUN
ajfa-1001	401	4	by	by	ADP
ajfa-1001	401	5	banking	bank	VERB
ajfa-1001	401	6	holding	hold	VERB
ajfa-1001	401	7	companies	company	NOUN
ajfa-1001	401	8	.	.	PUNCT
ajfa-1001	402	1	journal	journal	PROPN
ajfa-1001	402	2	of	of	ADP
ajfa-1001	402	3	accounting	accounting	PROPN
ajfa-1001	402	4	&	&	CCONJ
ajfa-1001	402	5	economics	economics	PROPN
ajfa-1001	402	6	22	22	NUM
ajfa-1001	402	7	,	,	PUNCT
ajfa-1001	402	8	79	79	NUM
ajfa-1001	402	9	-	-	SYM
ajfa-1001	402	10	117	117	NUM
ajfa-1001	402	11	.	.	PUNCT
ajfa-1001	403	1	http://dx.doi.org/10.1016/s0165-4101(96)00438-7	http://dx.doi.org/10.1016/s0165-4101(96)00438-7	NOUN
ajfa-1001	403	2	.	.	PUNCT
ajfa-1001	403	3	edey	edey	PROPN
ajfa-1001	403	4	,	,	PUNCT
ajfa-1001	403	5	m.	m.	NOUN
ajfa-1001	403	6	(	(	PUNCT
ajfa-1001	403	7	2009	2009	NUM
ajfa-1001	403	8	)	)	PUNCT
ajfa-1001	403	9	.	.	PUNCT
ajfa-1001	404	1	financial	financial	ADJ
ajfa-1001	404	2	system	system	NOUN
ajfa-1001	404	3	developments	development	NOUN
ajfa-1001	404	4	in	in	ADP
ajfa-1001	404	5	australia	australia	PROPN
ajfa-1001	404	6	and	and	CCONJ
ajfa-1001	404	7	abroad	abroad	ADV
ajfa-1001	404	8	.	.	PUNCT
ajfa-1001	405	1	retail	retail	ADJ
ajfa-1001	405	2	financial	financial	PROPN
ajfa-1001	405	3	services	service	NOUN
ajfa-1001	405	4	forum	forum	PROPN
ajfa-1001	405	5	,	,	PUNCT
ajfa-1001	405	6	19	19	NUM
ajfa-1001	405	7	august	august	NOUN
ajfa-1001	405	8	.	.	PUNCT
ajfa-1001	406	1	reserve	reserve	PROPN
ajfa-1001	406	2	bank	bank	PROPN
ajfa-1001	406	3	of	of	ADP
ajfa-1001	406	4	australia	australia	PROPN
ajfa-1001	406	5	,	,	PUNCT
ajfa-1001	406	6	sydney	sydney	PROPN
ajfa-1001	406	7	.	.	PUNCT
ajfa-1001	407	1	enria	enria	PROPN
ajfa-1001	407	2	,	,	PUNCT
ajfa-1001	407	3	a.	a.	NOUN
ajfa-1001	407	4	,	,	PUNCT
ajfa-1001	407	5	cappiello	cappiello	PROPN
ajfa-1001	407	6	,	,	PUNCT
ajfa-1001	407	7	l.	l.	PROPN
ajfa-1001	407	8	,	,	PUNCT
ajfa-1001	407	9	dierick	dierick	PROPN
ajfa-1001	407	10	,	,	PUNCT
ajfa-1001	407	11	f.	f.	PROPN
ajfa-1001	407	12	,	,	PUNCT
ajfa-1001	407	13	grittini	grittini	PROPN
ajfa-1001	407	14	,	,	PUNCT
ajfa-1001	407	15	s.	s.	PROPN
ajfa-1001	407	16	,	,	PUNCT
ajfa-1001	407	17	haralambous	haralambous	ADJ
ajfa-1001	407	18	,	,	PUNCT
ajfa-1001	407	19	a.	a.	NOUN
ajfa-1001	407	20	,	,	PUNCT
ajfa-1001	407	21	maddaloni	maddaloni	NOUN
ajfa-1001	407	22	,	,	PUNCT
ajfa-1001	407	23	a.	a.	NOUN
ajfa-1001	407	24	,	,	PUNCT
ajfa-1001	407	25	molitor	molitor	PROPN
ajfa-1001	407	26	,	,	PUNCT
ajfa-1001	407	27	p.	p.	PROPN
ajfa-1001	407	28	,	,	PUNCT
ajfa-1001	407	29	pires	pire	NOUN
ajfa-1001	407	30	,	,	PUNCT
ajfa-1001	407	31	f.	f.	PROPN
ajfa-1001	407	32	,	,	PUNCT
ajfa-1001	407	33	poloni	poloni	VERB
ajfa-1001	407	34	,	,	PUNCT
ajfa-1001	407	35	p.	p.	NOUN
ajfa-1001	407	36	(	(	PUNCT
ajfa-1001	407	37	2004	2004	NUM
ajfa-1001	407	38	)	)	PUNCT
ajfa-1001	407	39	.	.	PUNCT
ajfa-1001	408	1	fair	fair	ADJ
ajfa-1001	408	2	value	value	NOUN
ajfa-1001	408	3	accounting	accounting	NOUN
ajfa-1001	408	4	and	and	CCONJ
ajfa-1001	408	5	financial	financial	ADJ
ajfa-1001	408	6	stability	stability	NOUN
ajfa-1001	408	7	.	.	PUNCT
ajfa-1001	409	1	occasional	occasional	ADJ
ajfa-1001	409	2	paper	paper	PROPN
ajfa-1001	409	3	series	series	PROPN
ajfa-1001	409	4	no.13	no.13	PROPN
ajfa-1001	409	5	,	,	PUNCT
ajfa-1001	409	6	european	european	PROPN
ajfa-1001	409	7	central	central	PROPN
ajfa-1001	409	8	bank	bank	PROPN
ajfa-1001	409	9	,	,	PUNCT
ajfa-1001	409	10	frankfurt	frankfurt	PROPN
ajfa-1001	409	11	.	.	PUNCT
ajfa-1001	410	1	federal	federal	PROPN
ajfa-1001	410	2	reserve	reserve	PROPN
ajfa-1001	410	3	board	board	PROPN
ajfa-1001	410	4	(	(	PUNCT
ajfa-1001	410	5	frb	frb	PROPN
ajfa-1001	410	6	)	)	PUNCT
ajfa-1001	410	7	(	(	PUNCT
ajfa-1001	410	8	2004	2004	NUM
ajfa-1001	410	9	)	)	PUNCT
ajfa-1001	410	10	.	.	PUNCT
ajfa-1001	411	1	letter	letter	NOUN
ajfa-1001	411	2	to	to	ADP
ajfa-1001	411	3	the	the	DET
ajfa-1001	411	4	chairman	chairman	NOUN
ajfa-1001	411	5	financial	financial	ADJ
ajfa-1001	411	6	accounting	accounting	PROPN
ajfa-1001	411	7	standards	standards	PROPN
ajfa-1001	411	8	board	board	NOUN
ajfa-1001	411	9	regarding	regard	VERB
ajfa-1001	411	10	fair	fair	ADJ
ajfa-1001	411	11	value	value	NOUN
ajfa-1001	411	12	measurement	measurement	NOUN
ajfa-1001	411	13	exposure	exposure	NOUN
ajfa-1001	411	14	draft	draft	NOUN
ajfa-1001	411	15	,	,	PUNCT
ajfa-1001	411	16	file	file	NOUN
ajfa-1001	411	17	reference	reference	NOUN
ajfa-1001	411	18	no	no	NOUN
ajfa-1001	411	19	.	.	PUNCT
ajfa-1001	412	1	1201	1201	NUM
ajfa-1001	412	2	-	-	SYM
ajfa-1001	412	3	100	100	NUM
ajfa-1001	412	4	,	,	PUNCT
ajfa-1001	412	5	4	4	NUM
ajfa-1001	412	6	october	october	NOUN
ajfa-1001	412	7	.	.	PUNCT
ajfa-1001	413	1	federal	federal	PROPN
ajfa-1001	413	2	reserve	reserve	PROPN
ajfa-1001	413	3	board	board	PROPN
ajfa-1001	413	4	,	,	PUNCT
ajfa-1001	413	5	washington	washington	PROPN
ajfa-1001	413	6	.	.	PUNCT
ajfa-1001	414	1	federal	federal	PROPN
ajfa-1001	414	2	reserve	reserve	PROPN
ajfa-1001	414	3	board	board	PROPN
ajfa-1001	414	4	(	(	PUNCT
ajfa-1001	414	5	frb	frb	PROPN
ajfa-1001	414	6	)	)	PUNCT
ajfa-1001	414	7	(	(	PUNCT
ajfa-1001	414	8	2010a	2010a	NUM
ajfa-1001	414	9	)	)	PUNCT
ajfa-1001	414	10	.	.	PUNCT
ajfa-1001	415	1	assets	asset	NOUN
ajfa-1001	415	2	and	and	CCONJ
ajfa-1001	415	3	liabilities	liability	NOUN
ajfa-1001	415	4	of	of	ADP
ajfa-1001	415	5	commercial	commercial	ADJ
ajfa-1001	415	6	banks	bank	NOUN
ajfa-1001	415	7	in	in	ADP
ajfa-1001	415	8	the	the	DET
ajfa-1001	415	9	united	united	PROPN
ajfa-1001	415	10	states	states	PROPN
ajfa-1001	415	11	,	,	PUNCT
ajfa-1001	415	12	h8	h8	PROPN
ajfa-1001	415	13	,	,	PUNCT
ajfa-1001	415	14	current	current	ADJ
ajfa-1001	415	15	release	release	NOUN
ajfa-1001	415	16	.	.	PUNCT
ajfa-1001	416	1	federal	federal	PROPN
ajfa-1001	416	2	reserve	reserve	PROPN
ajfa-1001	416	3	board	board	PROPN
ajfa-1001	416	4	,	,	PUNCT
ajfa-1001	416	5	washington	washington	PROPN
ajfa-1001	416	6	.	.	PUNCT
ajfa-1001	417	1	asian	asian	PROPN
ajfa-1001	417	2	journal	journal	PROPN
ajfa-1001	417	3	of	of	ADP
ajfa-1001	417	4	finance	finance	PROPN
ajfa-1001	417	5	&	&	CCONJ
ajfa-1001	417	6	accounting	accounting	PROPN
ajfa-1001	417	7	issn	issn	PROPN
ajfa-1001	417	8	1946	1946	NUM
ajfa-1001	417	9	-	-	PUNCT
ajfa-1001	417	10	052x	052x	NOUN
ajfa-1001	417	11	2011	2011	NUM
ajfa-1001	417	12	,	,	PUNCT
ajfa-1001	417	13	vol	vol	NOUN
ajfa-1001	417	14	.	.	PROPN
ajfa-1001	418	1	3	3	NUM
ajfa-1001	418	2	,	,	PUNCT
ajfa-1001	418	3	no	no	INTJ
ajfa-1001	418	4	.	.	NOUN
ajfa-1001	418	5	1	1	NUM
ajfa-1001	418	6	:	:	PUNCT
ajfa-1001	418	7	e1	e1	VERB
ajfa-1001	418	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	418	9	17	17	NUM
ajfa-1001	418	10	federal	federal	PROPN
ajfa-1001	418	11	reserve	reserve	PROPN
ajfa-1001	418	12	board	board	PROPN
ajfa-1001	418	13	(	(	PUNCT
ajfa-1001	418	14	frb	frb	PROPN
ajfa-1001	418	15	)	)	PUNCT
ajfa-1001	418	16	(	(	PUNCT
ajfa-1001	418	17	2010b	2010b	NUM
ajfa-1001	418	18	)	)	PUNCT
ajfa-1001	418	19	.	.	PUNCT
ajfa-1001	419	1	federal	federal	PROPN
ajfa-1001	419	2	reserve	reserve	PROPN
ajfa-1001	419	3	bulletin	bulletin	NOUN
ajfa-1001	419	4	may	may	AUX
ajfa-1001	419	5	2010	2010	NUM
ajfa-1001	419	6	:	:	PUNCT
ajfa-1001	419	7	profits	profit	NOUN
ajfa-1001	419	8	and	and	CCONJ
ajfa-1001	419	9	balance	balance	NOUN
ajfa-1001	419	10	sheet	sheet	NOUN
ajfa-1001	419	11	developments	development	NOUN
ajfa-1001	419	12	at	at	ADP
ajfa-1001	419	13	u.s	u.s	PROPN
ajfa-1001	419	14	.	.	PROPN
ajfa-1001	419	15	commercial	commercial	ADJ
ajfa-1001	419	16	banks	bank	NOUN
ajfa-1001	419	17	in	in	ADP
ajfa-1001	419	18	2009	2009	NUM
ajfa-1001	419	19	.	.	PUNCT
ajfa-1001	420	1	federal	federal	PROPN
ajfa-1001	420	2	reserve	reserve	PROPN
ajfa-1001	420	3	board	board	PROPN
ajfa-1001	420	4	,	,	PUNCT
ajfa-1001	420	5	washington	washington	PROPN
ajfa-1001	420	6	.	.	PUNCT
ajfa-1001	421	1	federal	federal	PROPN
ajfa-1001	421	2	reserve	reserve	PROPN
ajfa-1001	421	3	board	board	PROPN
ajfa-1001	421	4	(	(	PUNCT
ajfa-1001	421	5	frb	frb	PROPN
ajfa-1001	421	6	)	)	PUNCT
ajfa-1001	421	7	(	(	PUNCT
ajfa-1001	421	8	2010c	2010c	NUM
ajfa-1001	421	9	)	)	PUNCT
ajfa-1001	421	10	.	.	PUNCT
ajfa-1001	422	1	large	large	ADJ
ajfa-1001	422	2	commercial	commercial	ADJ
ajfa-1001	422	3	banks	bank	NOUN
ajfa-1001	422	4	,	,	PUNCT
ajfa-1001	422	5	insured	insure	VERB
ajfa-1001	422	6	us	we	PRON
ajfa-1001	422	7	chartered	chartered	ADJ
ajfa-1001	422	8	commercial	commercial	ADJ
ajfa-1001	422	9	banks	bank	NOUN
ajfa-1001	422	10	that	that	PRON
ajfa-1001	422	11	have	have	VERB
ajfa-1001	422	12	consolidated	consolidate	VERB
ajfa-1001	422	13	assets	asset	NOUN
ajfa-1001	422	14	of	of	ADP
ajfa-1001	422	15	$	$	SYM
ajfa-1001	422	16	300	300	NUM
ajfa-1001	422	17	million	million	NUM
ajfa-1001	422	18	or	or	CCONJ
ajfa-1001	422	19	more	more	ADJ
ajfa-1001	422	20	,	,	PUNCT
ajfa-1001	422	21	ranked	rank	VERB
ajfa-1001	422	22	by	by	ADP
ajfa-1001	422	23	consolidated	consolidated	ADJ
ajfa-1001	422	24	assets	asset	NOUN
ajfa-1001	422	25	,	,	PUNCT
ajfa-1001	422	26	as	as	ADP
ajfa-1001	422	27	of	of	ADP
ajfa-1001	422	28	december	december	PROPN
ajfa-1001	422	29	31	31	NUM
ajfa-1001	422	30	,	,	PUNCT
ajfa-1001	422	31	2009	2009	NUM
ajfa-1001	422	32	.	.	PUNCT
ajfa-1001	423	1	federal	federal	PROPN
ajfa-1001	423	2	reserve	reserve	PROPN
ajfa-1001	423	3	board	board	PROPN
ajfa-1001	423	4	,	,	PUNCT
ajfa-1001	423	5	washington	washington	PROPN
ajfa-1001	423	6	.	.	PUNCT
ajfa-1001	424	1	financial	financial	ADJ
ajfa-1001	424	2	accounting	accounting	PROPN
ajfa-1001	424	3	standards	standards	PROPN
ajfa-1001	424	4	board	board	NOUN
ajfa-1001	424	5	(	(	PUNCT
ajfa-1001	424	6	fasb	fasb	PROPN
ajfa-1001	424	7	)	)	PUNCT
ajfa-1001	424	8	(	(	PUNCT
ajfa-1001	424	9	2008	2008	NUM
ajfa-1001	424	10	)	)	PUNCT
ajfa-1001	424	11	.	.	PUNCT
ajfa-1001	425	1	statement	statement	NOUN
ajfa-1001	425	2	of	of	ADP
ajfa-1001	425	3	financial	financial	ADJ
ajfa-1001	425	4	accounting	accounting	NOUN
ajfa-1001	425	5	standards	standard	NOUN
ajfa-1001	425	6	no	no	INTJ
ajfa-1001	425	7	.	.	NOUN
ajfa-1001	425	8	107	107	NUM
ajfa-1001	425	9	:	:	PUNCT
ajfa-1001	425	10	disclosures	disclosure	NOUN
ajfa-1001	425	11	about	about	ADP
ajfa-1001	425	12	fair	fair	ADJ
ajfa-1001	425	13	value	value	NOUN
ajfa-1001	425	14	of	of	ADP
ajfa-1001	425	15	financial	financial	ADJ
ajfa-1001	425	16	instruments	instrument	NOUN
ajfa-1001	425	17	.	.	PUNCT
ajfa-1001	426	1	financial	financial	ADJ
ajfa-1001	426	2	accounting	accounting	PROPN
ajfa-1001	426	3	standards	standards	PROPN
ajfa-1001	426	4	board	board	PROPN
ajfa-1001	426	5	,	,	PUNCT
ajfa-1001	426	6	norwalk	norwalk	PROPN
ajfa-1001	426	7	.	.	PUNCT
ajfa-1001	427	1	frantianni	frantianni	PROPN
ajfa-1001	427	2	,	,	PUNCT
ajfa-1001	427	3	m.	m.	NOUN
ajfa-1001	427	4	,	,	PUNCT
ajfa-1001	427	5	marchionne	marchionne	NOUN
ajfa-1001	427	6	,	,	PUNCT
ajfa-1001	427	7	f.	f.	PROPN
ajfa-1001	427	8	(	(	PUNCT
ajfa-1001	427	9	2009	2009	NUM
ajfa-1001	427	10	)	)	PUNCT
ajfa-1001	427	11	.	.	PUNCT
ajfa-1001	428	1	the	the	DET
ajfa-1001	428	2	role	role	NOUN
ajfa-1001	428	3	of	of	ADP
ajfa-1001	428	4	banks	bank	NOUN
ajfa-1001	428	5	in	in	ADP
ajfa-1001	428	6	the	the	DET
ajfa-1001	428	7	subprime	subprime	ADJ
ajfa-1001	428	8	financial	financial	ADJ
ajfa-1001	428	9	crisis	crisis	NOUN
ajfa-1001	428	10	.	.	PUNCT
ajfa-1001	429	1	working	work	VERB
ajfa-1001	429	2	paper	paper	NOUN
ajfa-1001	429	3	no	no	INTJ
ajfa-1001	429	4	.	.	PROPN
ajfa-1001	429	5	23	23	NUM
ajfa-1001	429	6	.	.	PUNCT
ajfa-1001	429	7	money	money	NOUN
ajfa-1001	429	8	and	and	CCONJ
ajfa-1001	429	9	finance	finance	NOUN
ajfa-1001	429	10	research	research	NOUN
ajfa-1001	429	11	group	group	NOUN
ajfa-1001	429	12	,	,	PUNCT
ajfa-1001	429	13	universita	universita	PROPN
ajfa-1001	429	14	politecnica	politecnica	PROPN
ajfa-1001	429	15	delle	delle	PROPN
ajfa-1001	429	16	marche	marche	PROPN
ajfa-1001	429	17	,	,	PUNCT
ajfa-1001	429	18	rome	rome	PROPN
ajfa-1001	429	19	and	and	CCONJ
ajfa-1001	429	20	indiana	indiana	PROPN
ajfa-1001	429	21	university	university	PROPN
ajfa-1001	429	22	,	,	PUNCT
ajfa-1001	429	23	indiana	indiana	PROPN
ajfa-1001	429	24	.	.	PUNCT
ajfa-1001	430	1	graham	graham	PROPN
ajfa-1001	430	2	,	,	PUNCT
ajfa-1001	430	3	j.	j.	PROPN
ajfa-1001	430	4	r.	r.	PROPN
ajfa-1001	430	5	,	,	PUNCT
ajfa-1001	430	6	harvey	harvey	PROPN
ajfa-1001	430	7	,	,	PUNCT
ajfa-1001	430	8	c.	c.	PROPN
ajfa-1001	430	9	r.	r.	PROPN
ajfa-1001	430	10	,	,	PUNCT
ajfa-1001	430	11	rajgopal	rajgopal	NOUN
ajfa-1001	430	12	,	,	PUNCT
ajfa-1001	430	13	s.	s.	PROPN
ajfa-1001	430	14	(	(	PUNCT
ajfa-1001	430	15	2005	2005	NUM
ajfa-1001	430	16	)	)	PUNCT
ajfa-1001	430	17	.	.	PUNCT
ajfa-1001	431	1	the	the	DET
ajfa-1001	431	2	economic	economic	ADJ
ajfa-1001	431	3	implications	implication	NOUN
ajfa-1001	431	4	of	of	ADP
ajfa-1001	431	5	corporate	corporate	ADJ
ajfa-1001	431	6	financial	financial	ADJ
ajfa-1001	431	7	reporting	reporting	NOUN
ajfa-1001	431	8	.	.	PUNCT
ajfa-1001	432	1	journal	journal	NOUN
ajfa-1001	432	2	of	of	ADP
ajfa-1001	432	3	accounting	accounting	NOUN
ajfa-1001	432	4	and	and	CCONJ
ajfa-1001	432	5	economics	economic	NOUN
ajfa-1001	432	6	40	40	NUM
ajfa-1001	432	7	,	,	PUNCT
ajfa-1001	432	8	3	3	NUM
ajfa-1001	432	9	-	-	SYM
ajfa-1001	432	10	73	73	NUM
ajfa-1001	432	11	.	.	PUNCT
ajfa-1001	433	1	http://dx.doi.org/10.1016/j.jacceco.2005.01.002	http://dx.doi.org/10.1016/j.jacceco.2005.01.002	NOUN
ajfa-1001	433	2	.	.	PUNCT
ajfa-1001	433	3	gramlich	gramlich	PROPN
ajfa-1001	433	4	,	,	PUNCT
ajfa-1001	433	5	e.	e.	PROPN
ajfa-1001	433	6	m.	m.	PROPN
ajfa-1001	433	7	(	(	PUNCT
ajfa-1001	433	8	2007	2007	NUM
ajfa-1001	433	9	)	)	PUNCT
ajfa-1001	433	10	.	.	PUNCT
ajfa-1001	434	1	booms	boom	NOUN
ajfa-1001	434	2	and	and	CCONJ
ajfa-1001	434	3	busts	bust	NOUN
ajfa-1001	434	4	:	:	PUNCT
ajfa-1001	434	5	the	the	DET
ajfa-1001	434	6	case	case	NOUN
ajfa-1001	434	7	of	of	ADP
ajfa-1001	434	8	subprime	subprime	ADJ
ajfa-1001	434	9	mortgages	mortgage	NOUN
ajfa-1001	434	10	.	.	PUNCT
ajfa-1001	435	1	paper	paper	NOUN
ajfa-1001	435	2	presented	present	VERB
ajfa-1001	435	3	at	at	ADP
ajfa-1001	435	4	the	the	DET
ajfa-1001	435	5	symposium	symposium	NOUN
ajfa-1001	435	6	"	"	PUNCT
ajfa-1001	435	7	housing	housing	NOUN
ajfa-1001	435	8	,	,	PUNCT
ajfa-1001	435	9	housing	housing	NOUN
ajfa-1001	435	10	finance	finance	NOUN
ajfa-1001	435	11	and	and	CCONJ
ajfa-1001	435	12	monetary	monetary	ADJ
ajfa-1001	435	13	policy	policy	NOUN
ajfa-1001	435	14	"	"	PUNCT
ajfa-1001	435	15	30	30	NUM
ajfa-1001	435	16	august	august	PROPN
ajfa-1001	435	17	2	2	NUM
ajfa-1001	435	18	september	september	PROPN
ajfa-1001	435	19	.	.	PUNCT
ajfa-1001	436	1	federal	federal	PROPN
ajfa-1001	436	2	reserve	reserve	PROPN
ajfa-1001	436	3	bank	bank	PROPN
ajfa-1001	436	4	of	of	ADP
ajfa-1001	436	5	kansas	kansas	PROPN
ajfa-1001	436	6	city	city	PROPN
ajfa-1001	436	7	,	,	PUNCT
ajfa-1001	436	8	wyoming	wyoming	PROPN
ajfa-1001	436	9	.	.	PUNCT
ajfa-1001	437	1	hawtrey	hawtrey	PROPN
ajfa-1001	437	2	,	,	PUNCT
ajfa-1001	437	3	k.	k.	PROPN
ajfa-1001	437	4	(	(	PUNCT
ajfa-1001	437	5	2009	2009	NUM
ajfa-1001	437	6	)	)	PUNCT
ajfa-1001	437	7	.	.	PUNCT
ajfa-1001	438	1	the	the	DET
ajfa-1001	438	2	global	global	ADJ
ajfa-1001	438	3	credit	credit	NOUN
ajfa-1001	438	4	crisis	crisis	NOUN
ajfa-1001	438	5	:	:	PUNCT
ajfa-1001	438	6	why	why	SCONJ
ajfa-1001	438	7	have	have	AUX
ajfa-1001	438	8	australian	australian	ADJ
ajfa-1001	438	9	banks	bank	NOUN
ajfa-1001	438	10	been	be	AUX
ajfa-1001	438	11	so	so	ADV
ajfa-1001	438	12	remarkably	remarkably	ADV
ajfa-1001	438	13	resilient	resilient	ADJ
ajfa-1001	438	14	?	?	PUNCT
ajfa-1001	439	1	agenda	agenda	NOUN
ajfa-1001	439	2	:	:	PUNCT
ajfa-1001	439	3	a	a	DET
ajfa-1001	439	4	journal	journal	NOUN
ajfa-1001	439	5	of	of	ADP
ajfa-1001	439	6	policy	policy	NOUN
ajfa-1001	439	7	analysis	analysis	NOUN
ajfa-1001	439	8	and	and	CCONJ
ajfa-1001	439	9	reform	reform	NOUN
ajfa-1001	439	10	16	16	NUM
ajfa-1001	439	11	,	,	PUNCT
ajfa-1001	439	12	95	95	NUM
ajfa-1001	439	13	-	-	SYM
ajfa-1001	439	14	114	114	NUM
ajfa-1001	439	15	.	.	PUNCT
ajfa-1001	440	1	hodder	hodder	PROPN
ajfa-1001	440	2	,	,	PUNCT
ajfa-1001	440	3	l.	l.	PROPN
ajfa-1001	440	4	d.	d.	PROPN
ajfa-1001	440	5	,	,	PUNCT
ajfa-1001	440	6	hopkins	hopkins	PROPN
ajfa-1001	440	7	,	,	PUNCT
ajfa-1001	440	8	p.	p.	PROPN
ajfa-1001	440	9	e.	e.	PROPN
ajfa-1001	440	10	,	,	PUNCT
ajfa-1001	440	11	wahlen	wahlen	PROPN
ajfa-1001	440	12	,	,	PUNCT
ajfa-1001	440	13	j.	j.	PROPN
ajfa-1001	440	14	m.	m.	PROPN
ajfa-1001	440	15	(	(	PUNCT
ajfa-1001	440	16	2006	2006	NUM
ajfa-1001	440	17	)	)	PUNCT
ajfa-1001	440	18	.	.	PUNCT
ajfa-1001	441	1	risk	risk	NOUN
ajfa-1001	441	2	-	-	PUNCT
ajfa-1001	441	3	relevance	relevance	NOUN
ajfa-1001	441	4	of	of	ADP
ajfa-1001	441	5	fair	fair	ADJ
ajfa-1001	441	6	value	value	NOUN
ajfa-1001	441	7	income	income	NOUN
ajfa-1001	441	8	measures	measure	NOUN
ajfa-1001	441	9	for	for	ADP
ajfa-1001	441	10	commercial	commercial	ADJ
ajfa-1001	441	11	banks	bank	NOUN
ajfa-1001	441	12	.	.	PUNCT
ajfa-1001	442	1	the	the	DET
ajfa-1001	442	2	accounting	accounting	NOUN
ajfa-1001	442	3	review	review	NOUN
ajfa-1001	442	4	81	81	NUM
ajfa-1001	442	5	,	,	PUNCT
ajfa-1001	442	6	337	337	NUM
ajfa-1001	442	7	-	-	SYM
ajfa-1001	442	8	375	375	NUM
ajfa-1001	442	9	.	.	PUNCT
ajfa-1001	443	1	http://dx.doi.org/10.2308/accr.2006.81.2.337	http://dx.doi.org/10.2308/accr.2006.81.2.337	ADJ
ajfa-1001	443	2	.	.	PUNCT
ajfa-1001	444	1	howieson	howieson	PROPN
ajfa-1001	444	2	,	,	PUNCT
ajfa-1001	444	3	b.	b.	PROPN
ajfa-1001	444	4	,	,	PUNCT
ajfa-1001	444	5	hancock	hancock	PROPN
ajfa-1001	444	6	,	,	PUNCT
ajfa-1001	444	7	p.	p.	NOUN
ajfa-1001	444	8	(	(	PUNCT
ajfa-1001	444	9	1995	1995	NUM
ajfa-1001	444	10	)	)	PUNCT
ajfa-1001	444	11	.	.	PUNCT
ajfa-1001	445	1	accounting	account	VERB
ajfa-1001	445	2	for	for	ADP
ajfa-1001	445	3	risk	risk	NOUN
ajfa-1001	445	4	in	in	ADP
ajfa-1001	445	5	financial	financial	ADJ
ajfa-1001	445	6	instruments	instrument	NOUN
ajfa-1001	445	7	.	.	PUNCT
ajfa-1001	446	1	managerial	managerial	ADJ
ajfa-1001	446	2	finance	finance	NOUN
ajfa-1001	446	3	21	21	NUM
ajfa-1001	446	4	,	,	PUNCT
ajfa-1001	446	5	26	26	NUM
ajfa-1001	446	6	-	-	SYM
ajfa-1001	446	7	42	42	NUM
ajfa-1001	446	8	.	.	PUNCT
ajfa-1001	447	1	http://dx.doi.org/10.1108/eb018495	http://dx.doi.org/10.1108/eb018495	ADJ
ajfa-1001	447	2	.	.	PUNCT
ajfa-1001	447	3	international	international	ADJ
ajfa-1001	447	4	accounting	accounting	NOUN
ajfa-1001	447	5	standards	standard	NOUN
ajfa-1001	447	6	boards	board	NOUN
ajfa-1001	447	7	(	(	PUNCT
ajfa-1001	447	8	iasb	iasb	PROPN
ajfa-1001	447	9	)	)	PUNCT
ajfa-1001	447	10	(	(	PUNCT
ajfa-1001	447	11	2010	2010	NUM
ajfa-1001	447	12	)	)	PUNCT
ajfa-1001	447	13	.	.	PUNCT
ajfa-1001	448	1	ias	ias	PROPN
ajfa-1001	448	2	32	32	NUM
ajfa-1001	448	3	:	:	PUNCT
ajfa-1001	449	1	financial	financial	ADJ
ajfa-1001	449	2	instruments	instrument	NOUN
ajfa-1001	449	3	:	:	PUNCT
ajfa-1001	449	4	presentation	presentation	NOUN
ajfa-1001	449	5	.	.	PUNCT
ajfa-1001	450	1	international	international	ADJ
ajfa-1001	450	2	accounting	accounting	PROPN
ajfa-1001	450	3	standard	standard	PROPN
ajfa-1001	450	4	board	board	PROPN
ajfa-1001	450	5	,	,	PUNCT
ajfa-1001	450	6	london	london	PROPN
ajfa-1001	450	7	.	.	PUNCT
ajfa-1001	451	1	jp	jp	PROPN
ajfa-1001	451	2	morgan	morgan	PROPN
ajfa-1001	451	3	chase	chase	PROPN
ajfa-1001	451	4	(	(	PUNCT
ajfa-1001	451	5	jpm	jpm	PROPN
ajfa-1001	451	6	)	)	PUNCT
ajfa-1001	451	7	(	(	PUNCT
ajfa-1001	451	8	2009	2009	NUM
ajfa-1001	451	9	)	)	PUNCT
ajfa-1001	451	10	.	.	PUNCT
ajfa-1001	452	1	financial	financial	ADJ
ajfa-1001	452	2	report	report	NOUN
ajfa-1001	452	3	2008	2008	NUM
ajfa-1001	452	4	.	.	PUNCT
ajfa-1001	453	1	jp	jp	PROPN
ajfa-1001	453	2	morgan	morgan	PROPN
ajfa-1001	453	3	chase	chase	PROPN
ajfa-1001	453	4	,	,	PUNCT
ajfa-1001	453	5	new	new	PROPN
ajfa-1001	453	6	york	york	PROPN
ajfa-1001	453	7	.	.	PUNCT
ajfa-1001	454	1	jobst	jobst	PROPN
ajfa-1001	454	2	,	,	PUNCT
ajfa-1001	454	3	a.	a.	NOUN
ajfa-1001	454	4	a.	a.	PROPN
ajfa-1001	454	5	(	(	PUNCT
ajfa-1001	454	6	2006	2006	NUM
ajfa-1001	454	7	)	)	PUNCT
ajfa-1001	454	8	.	.	PUNCT
ajfa-1001	455	1	asset	asset	NOUN
ajfa-1001	455	2	securitisation	securitisation	NOUN
ajfa-1001	455	3	as	as	ADP
ajfa-1001	455	4	a	a	DET
ajfa-1001	455	5	risk	risk	NOUN
ajfa-1001	455	6	management	management	NOUN
ajfa-1001	455	7	and	and	CCONJ
ajfa-1001	455	8	funding	funding	NOUN
ajfa-1001	455	9	tool	tool	NOUN
ajfa-1001	455	10	.	.	PUNCT
ajfa-1001	456	1	what	what	PRON
ajfa-1001	456	2	small	small	ADJ
ajfa-1001	456	3	firms	firm	NOUN
ajfa-1001	456	4	need	need	VERB
ajfa-1001	456	5	to	to	PART
ajfa-1001	456	6	know	know	VERB
ajfa-1001	456	7	.	.	PUNCT
ajfa-1001	457	1	managerial	managerial	ADJ
ajfa-1001	457	2	finance	finance	NOUN
ajfa-1001	457	3	32	32	NUM
ajfa-1001	457	4	,	,	PUNCT
ajfa-1001	457	5	731	731	NUM
ajfa-1001	457	6	-	-	SYM
ajfa-1001	457	7	760	760	NUM
ajfa-1001	457	8	.	.	PUNCT
ajfa-1001	458	1	http://dx.doi.org/10.1108/03074350610681943	http://dx.doi.org/10.1108/03074350610681943	PROPN
ajfa-1001	458	2	.	.	PUNCT
ajfa-1001	459	1	johnson	johnson	PROPN
ajfa-1001	459	2	,	,	PUNCT
ajfa-1001	459	3	s.	s.	PROPN
ajfa-1001	459	4	(	(	PUNCT
ajfa-1001	459	5	2009	2009	NUM
ajfa-1001	459	6	)	)	PUNCT
ajfa-1001	459	7	.	.	PUNCT
ajfa-1001	460	1	aig	aig	PROPN
ajfa-1001	460	2	spins	spin	VERB
ajfa-1001	460	3	off	off	ADP
ajfa-1001	460	4	units	unit	NOUN
ajfa-1001	460	5	to	to	ADP
ajfa-1001	460	6	government	government	NOUN
ajfa-1001	460	7	.	.	PUNCT
ajfa-1001	461	1	cfo	cfo	PROPN
ajfa-1001	461	2	online	online	PROPN
ajfa-1001	461	3	magazine	magazine	NOUN
ajfa-1001	461	4	,	,	PUNCT
ajfa-1001	461	5	[	[	X
ajfa-1001	461	6	created	create	VERB
ajfa-1001	461	7	2	2	NUM
ajfa-1001	461	8	march	march	NOUN
ajfa-1001	461	9	2009	2009	NUM
ajfa-1001	461	10	;	;	PUNCT
ajfa-1001	461	11	cited	cite	VERB
ajfa-1001	461	12	14	14	NUM
ajfa-1001	461	13	august	august	PROPN
ajfa-1001	461	14	2010	2010	NUM
ajfa-1001	461	15	]	]	PUNCT
ajfa-1001	461	16	,	,	PUNCT
ajfa-1001	461	17	available	available	ADJ
ajfa-1001	461	18	from	from	ADP
ajfa-1001	461	19	http://www.cfo.com/article.cfm/13213581?f=search	http://www.cfo.com/article.cfm/13213581?f=search	PROPN
ajfa-1001	461	20	.	.	PUNCT
ajfa-1001	462	1	joint	joint	ADJ
ajfa-1001	462	2	working	work	VERB
ajfa-1001	462	3	group	group	NOUN
ajfa-1001	462	4	of	of	ADP
ajfa-1001	462	5	banking	banking	NOUN
ajfa-1001	462	6	associations	association	NOUN
ajfa-1001	462	7	(	(	PUNCT
ajfa-1001	462	8	jwgba	jwgba	NOUN
ajfa-1001	462	9	)	)	PUNCT
ajfa-1001	462	10	(	(	PUNCT
ajfa-1001	462	11	1999	1999	NUM
ajfa-1001	462	12	)	)	PUNCT
ajfa-1001	462	13	.	.	PUNCT
ajfa-1001	463	1	accounting	account	VERB
ajfa-1001	463	2	for	for	ADP
ajfa-1001	463	3	financial	financial	ADJ
ajfa-1001	463	4	instruments	instrument	NOUN
ajfa-1001	463	5	for	for	ADP
ajfa-1001	463	6	banks	bank	NOUN
ajfa-1001	463	7	.	.	PUNCT
ajfa-1001	464	1	joint	joint	ADJ
ajfa-1001	464	2	working	work	VERB
ajfa-1001	464	3	group	group	NOUN
ajfa-1001	464	4	of	of	ADP
ajfa-1001	464	5	banking	banking	NOUN
ajfa-1001	464	6	associations	association	NOUN
ajfa-1001	464	7	,	,	PUNCT
ajfa-1001	464	8	location	location	NOUN
ajfa-1001	464	9	.	.	PUNCT
ajfa-1001	465	1	asian	asian	ADJ
ajfa-1001	465	2	journal	journal	PROPN
ajfa-1001	465	3	of	of	ADP
ajfa-1001	465	4	finance	finance	PROPN
ajfa-1001	465	5	&	&	CCONJ
ajfa-1001	465	6	accounting	accounting	PROPN
ajfa-1001	465	7	issn	issn	PROPN
ajfa-1001	465	8	1946	1946	NUM
ajfa-1001	465	9	-	-	PUNCT
ajfa-1001	465	10	052x	052x	NOUN
ajfa-1001	465	11	2011	2011	NUM
ajfa-1001	465	12	,	,	PUNCT
ajfa-1001	465	13	vol	vol	NOUN
ajfa-1001	465	14	.	.	PROPN
ajfa-1001	466	1	3	3	NUM
ajfa-1001	466	2	,	,	PUNCT
ajfa-1001	466	3	no	no	INTJ
ajfa-1001	466	4	.	.	NOUN
ajfa-1001	466	5	1	1	NUM
ajfa-1001	466	6	:	:	PUNCT
ajfa-1001	466	7	e1	e1	VERB
ajfa-1001	466	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	466	9	18	18	NUM
ajfa-1001	466	10	joint	joint	ADJ
ajfa-1001	466	11	working	work	VERB
ajfa-1001	466	12	group	group	NOUN
ajfa-1001	466	13	of	of	ADP
ajfa-1001	466	14	banking	banking	NOUN
ajfa-1001	466	15	associations	association	NOUN
ajfa-1001	466	16	(	(	PUNCT
ajfa-1001	466	17	jwgba	jwgba	NOUN
ajfa-1001	466	18	)	)	PUNCT
ajfa-1001	466	19	(	(	PUNCT
ajfa-1001	466	20	2000	2000	NUM
ajfa-1001	466	21	)	)	PUNCT
ajfa-1001	466	22	.	.	PUNCT
ajfa-1001	467	1	financial	financial	ADJ
ajfa-1001	467	2	instruments	instrument	NOUN
ajfa-1001	467	3	issues	issue	NOUN
ajfa-1001	467	4	relating	relate	VERB
ajfa-1001	467	5	to	to	ADP
ajfa-1001	467	6	banks	bank	NOUN
ajfa-1001	467	7	,	,	PUNCT
ajfa-1001	467	8	joint	joint	ADJ
ajfa-1001	467	9	working	work	VERB
ajfa-1001	467	10	group	group	NOUN
ajfa-1001	467	11	of	of	ADP
ajfa-1001	467	12	banking	banking	NOUN
ajfa-1001	467	13	associations	association	NOUN
ajfa-1001	467	14	,	,	PUNCT
ajfa-1001	467	15	location	location	NOUN
ajfa-1001	467	16	.	.	PUNCT
ajfa-1001	468	1	joint	joint	ADJ
ajfa-1001	468	2	working	work	VERB
ajfa-1001	468	3	group	group	NOUN
ajfa-1001	468	4	of	of	ADP
ajfa-1001	468	5	standard	standard	ADJ
ajfa-1001	468	6	setters	setter	NOUN
ajfa-1001	468	7	(	(	PUNCT
ajfa-1001	468	8	jwgss	jwgss	NOUN
ajfa-1001	468	9	)	)	PUNCT
ajfa-1001	468	10	(	(	PUNCT
ajfa-1001	468	11	2000	2000	NUM
ajfa-1001	468	12	)	)	PUNCT
ajfa-1001	468	13	.	.	PUNCT
ajfa-1001	469	1	accounting	account	VERB
ajfa-1001	469	2	for	for	ADP
ajfa-1001	469	3	financial	financial	ADJ
ajfa-1001	469	4	instruments	instrument	NOUN
ajfa-1001	469	5	and	and	CCONJ
ajfa-1001	469	6	similar	similar	ADJ
ajfa-1001	469	7	items	item	NOUN
ajfa-1001	469	8	:	:	PUNCT
ajfa-1001	469	9	invitation	invitation	NOUN
ajfa-1001	469	10	to	to	PART
ajfa-1001	469	11	comment	comment	VERB
ajfa-1001	469	12	[	[	X
ajfa-1001	469	13	financial	financial	ADJ
ajfa-1001	469	14	instruments	instrument	NOUN
ajfa-1001	469	15	.	.	PUNCT
ajfa-1001	470	1	joint	joint	ADJ
ajfa-1001	470	2	working	work	VERB
ajfa-1001	470	3	group	group	NOUN
ajfa-1001	470	4	of	of	ADP
ajfa-1001	470	5	standards	standard	NOUN
ajfa-1001	470	6	setters	setter	NOUN
ajfa-1001	470	7	]	]	PUNCT
ajfa-1001	470	8	.	.	PUNCT
ajfa-1001	471	1	australian	australian	ADJ
ajfa-1001	471	2	accounting	accounting	NOUN
ajfa-1001	471	3	standards	standards	PROPN
ajfa-1001	471	4	board	board	PROPN
ajfa-1001	471	5	,	,	PUNCT
ajfa-1001	471	6	melbourne	melbourne	PROPN
ajfa-1001	471	7	.	.	PUNCT
ajfa-1001	472	1	khan	khan	PROPN
ajfa-1001	472	2	,	,	PUNCT
ajfa-1001	472	3	u.	u.	PROPN
ajfa-1001	472	4	(	(	PUNCT
ajfa-1001	472	5	2010	2010	NUM
ajfa-1001	472	6	)	)	PUNCT
ajfa-1001	472	7	.	.	PUNCT
ajfa-1001	473	1	does	do	VERB
ajfa-1001	473	2	fair	fair	ADJ
ajfa-1001	473	3	value	value	NOUN
ajfa-1001	473	4	accounting	accounting	NOUN
ajfa-1001	473	5	contribute	contribute	NOUN
ajfa-1001	473	6	to	to	ADP
ajfa-1001	473	7	systemic	systemic	ADJ
ajfa-1001	473	8	risk	risk	NOUN
ajfa-1001	473	9	in	in	ADP
ajfa-1001	473	10	the	the	DET
ajfa-1001	473	11	banking	banking	NOUN
ajfa-1001	473	12	industry	industry	NOUN
ajfa-1001	473	13	?	?	PUNCT
ajfa-1001	474	1	working	work	VERB
ajfa-1001	474	2	paper	paper	NOUN
ajfa-1001	474	3	,	,	PUNCT
ajfa-1001	474	4	columbia	columbia	PROPN
ajfa-1001	474	5	business	business	PROPN
ajfa-1001	474	6	school	school	PROPN
ajfa-1001	474	7	,	,	PUNCT
ajfa-1001	474	8	new	new	PROPN
ajfa-1001	474	9	york	york	PROPN
ajfa-1001	474	10	.	.	PUNCT
ajfa-1001	474	11	landsman	landsman	PROPN
ajfa-1001	474	12	,	,	PUNCT
ajfa-1001	474	13	w.	w.	PROPN
ajfa-1001	474	14	r.	r.	PROPN
ajfa-1001	474	15	(	(	PUNCT
ajfa-1001	474	16	2006	2006	NUM
ajfa-1001	474	17	)	)	PUNCT
ajfa-1001	474	18	.	.	PUNCT
ajfa-1001	475	1	fair	fair	ADJ
ajfa-1001	475	2	value	value	NOUN
ajfa-1001	475	3	accounting	account	VERB
ajfa-1001	475	4	for	for	ADP
ajfa-1001	475	5	financial	financial	ADJ
ajfa-1001	475	6	instruments	instrument	NOUN
ajfa-1001	475	7	:	:	PUNCT
ajfa-1001	475	8	some	some	DET
ajfa-1001	475	9	implications	implication	NOUN
ajfa-1001	475	10	for	for	ADP
ajfa-1001	475	11	bank	bank	NOUN
ajfa-1001	475	12	regulations	regulation	NOUN
ajfa-1001	475	13	.	.	PUNCT
ajfa-1001	476	1	working	work	VERB
ajfa-1001	476	2	paper	paper	NOUN
ajfa-1001	476	3	no	no	INTJ
ajfa-1001	476	4	.	.	PROPN
ajfa-1001	476	5	209	209	NUM
ajfa-1001	476	6	,	,	PUNCT
ajfa-1001	476	7	money	money	NOUN
ajfa-1001	476	8	and	and	CCONJ
ajfa-1001	476	9	economic	economic	ADJ
ajfa-1001	476	10	department	department	NOUN
ajfa-1001	476	11	,	,	PUNCT
ajfa-1001	476	12	bank	bank	NOUN
ajfa-1001	476	13	for	for	ADP
ajfa-1001	476	14	international	international	ADJ
ajfa-1001	476	15	settlements	settlement	NOUN
ajfa-1001	476	16	,	,	PUNCT
ajfa-1001	476	17	basel	basel	PROPN
ajfa-1001	476	18	.	.	PROPN
ajfa-1001	476	19	landsman	landsman	PROPN
ajfa-1001	476	20	,	,	PUNCT
ajfa-1001	476	21	w.	w.	PROPN
ajfa-1001	476	22	r.	r.	PROPN
ajfa-1001	476	23	(	(	PUNCT
ajfa-1001	476	24	2007	2007	NUM
ajfa-1001	476	25	)	)	PUNCT
ajfa-1001	476	26	.	.	PUNCT
ajfa-1001	476	27	is	be	AUX
ajfa-1001	476	28	fair	fair	ADJ
ajfa-1001	476	29	value	value	NOUN
ajfa-1001	476	30	accounting	accounting	NOUN
ajfa-1001	476	31	information	information	NOUN
ajfa-1001	476	32	relevant	relevant	ADJ
ajfa-1001	476	33	and	and	CCONJ
ajfa-1001	476	34	reliable	reliable	ADJ
ajfa-1001	476	35	?	?	PUNCT
ajfa-1001	477	1	evidence	evidence	NOUN
ajfa-1001	477	2	from	from	ADP
ajfa-1001	477	3	capital	capital	NOUN
ajfa-1001	477	4	market	market	NOUN
ajfa-1001	477	5	research	research	NOUN
ajfa-1001	477	6	.	.	PUNCT
ajfa-1001	478	1	accounting	accounting	NOUN
ajfa-1001	478	2	and	and	CCONJ
ajfa-1001	478	3	business	business	NOUN
ajfa-1001	478	4	research	research	NOUN
ajfa-1001	478	5	37	37	NUM
ajfa-1001	478	6	,	,	PUNCT
ajfa-1001	478	7	19	19	NUM
ajfa-1001	478	8	-	-	SYM
ajfa-1001	478	9	30	30	NUM
ajfa-1001	478	10	.	.	PUNCT
ajfa-1001	479	1	laux	laux	PROPN
ajfa-1001	479	2	,	,	PUNCT
ajfa-1001	479	3	c.	c.	PROPN
ajfa-1001	479	4	,	,	PUNCT
ajfa-1001	479	5	leuz	leuz	NOUN
ajfa-1001	479	6	,	,	PUNCT
ajfa-1001	479	7	c.	c.	NOUN
ajfa-1001	479	8	(	(	PUNCT
ajfa-1001	479	9	2009	2009	NUM
ajfa-1001	479	10	)	)	PUNCT
ajfa-1001	479	11	.	.	PUNCT
ajfa-1001	480	1	the	the	DET
ajfa-1001	480	2	crisis	crisis	NOUN
ajfa-1001	480	3	of	of	ADP
ajfa-1001	480	4	fair	fair	ADJ
ajfa-1001	480	5	value	value	NOUN
ajfa-1001	480	6	accounting	accounting	NOUN
ajfa-1001	480	7	:	:	PUNCT
ajfa-1001	480	8	making	make	VERB
ajfa-1001	480	9	sense	sense	NOUN
ajfa-1001	480	10	of	of	ADP
ajfa-1001	480	11	the	the	DET
ajfa-1001	480	12	recent	recent	ADJ
ajfa-1001	480	13	debate	debate	NOUN
ajfa-1001	480	14	.	.	PUNCT
ajfa-1001	481	1	accounting	accounting	NOUN
ajfa-1001	481	2	,	,	PUNCT
ajfa-1001	481	3	organizations	organization	NOUN
ajfa-1001	481	4	nd	nd	NOUN
ajfa-1001	481	5	society	society	NOUN
ajfa-1001	481	6	34	34	NUM
ajfa-1001	481	7	,	,	PUNCT
ajfa-1001	481	8	826	826	NUM
ajfa-1001	481	9	-	-	SYM
ajfa-1001	481	10	834	834	NUM
ajfa-1001	481	11	.	.	PUNCT
ajfa-1001	482	1	http://dx.doi.org/10.1016/j.aos.2009.04.003	http://dx.doi.org/10.1016/j.aos.2009.04.003	PROPN
ajfa-1001	482	2	.	.	PROPN
ajfa-1001	482	3	laux	laux	PROPN
ajfa-1001	482	4	,	,	PUNCT
ajfa-1001	482	5	c.	c.	PROPN
ajfa-1001	482	6	,	,	PUNCT
ajfa-1001	482	7	leuz	leuz	NOUN
ajfa-1001	482	8	,	,	PUNCT
ajfa-1001	482	9	c.	c.	NOUN
ajfa-1001	482	10	(	(	PUNCT
ajfa-1001	482	11	2010	2010	NUM
ajfa-1001	482	12	)	)	PUNCT
ajfa-1001	482	13	.	.	PUNCT
ajfa-1001	483	1	did	do	VERB
ajfa-1001	483	2	fair	fair	ADJ
ajfa-1001	483	3	-	-	PUNCT
ajfa-1001	483	4	value	value	NOUN
ajfa-1001	483	5	accounting	accounting	NOUN
ajfa-1001	483	6	contribute	contribute	NOUN
ajfa-1001	483	7	to	to	ADP
ajfa-1001	483	8	the	the	DET
ajfa-1001	483	9	financial	financial	ADJ
ajfa-1001	483	10	crisis	crisis	NOUN
ajfa-1001	483	11	?	?	PUNCT
ajfa-1001	484	1	journal	journal	NOUN
ajfa-1001	484	2	of	of	ADP
ajfa-1001	484	3	economic	economic	ADJ
ajfa-1001	484	4	perspectives	perspective	NOUN
ajfa-1001	484	5	24	24	NUM
ajfa-1001	484	6	,	,	PUNCT
ajfa-1001	484	7	93	93	NUM
ajfa-1001	484	8	-	-	SYM
ajfa-1001	484	9	118	118	NUM
ajfa-1001	484	10	.	.	PUNCT
ajfa-1001	485	1	http://dx.doi.org/10.1257/jep.24.1.93	http://dx.doi.org/10.1257/jep.24.1.93	PROPN
ajfa-1001	485	2	.	.	PUNCT
ajfa-1001	485	3	lewis	lewis	PROPN
ajfa-1001	485	4	,	,	PUNCT
ajfa-1001	485	5	m.	m.	PROPN
ajfa-1001	485	6	k.	k.	PROPN
ajfa-1001	485	7	(	(	PUNCT
ajfa-1001	485	8	2009	2009	NUM
ajfa-1001	485	9	)	)	PUNCT
ajfa-1001	485	10	.	.	PUNCT
ajfa-1001	486	1	the	the	DET
ajfa-1001	486	2	origins	origin	NOUN
ajfa-1001	486	3	of	of	ADP
ajfa-1001	486	4	the	the	DET
ajfa-1001	486	5	sub	sub	ADJ
ajfa-1001	486	6	-	-	ADJ
ajfa-1001	486	7	prime	prime	ADJ
ajfa-1001	486	8	crisis	crisis	NOUN
ajfa-1001	486	9	:	:	PUNCT
ajfa-1001	486	10	inappropriate	inappropriate	ADJ
ajfa-1001	486	11	policies	policy	NOUN
ajfa-1001	486	12	,	,	PUNCT
ajfa-1001	486	13	regulations	regulation	NOUN
ajfa-1001	486	14	,	,	PUNCT
ajfa-1001	486	15	or	or	CCONJ
ajfa-1001	486	16	both	both	PRON
ajfa-1001	486	17	?	?	PUNCT
ajfa-1001	487	1	accounting	account	VERB
ajfa-1001	487	2	forum	forum	NOUN
ajfa-1001	487	3	33	33	NUM
ajfa-1001	487	4	,	,	PUNCT
ajfa-1001	487	5	114	114	NUM
ajfa-1001	487	6	-	-	SYM
ajfa-1001	487	7	126	126	NUM
ajfa-1001	487	8	.	.	PUNCT
ajfa-1001	488	1	http://dx.doi.org/10.1016/j.accfor.2009.04.001	http://dx.doi.org/10.1016/j.accfor.2009.04.001	PROPN
ajfa-1001	488	2	.	.	PUNCT
ajfa-1001	489	1	mala	mala	PROPN
ajfa-1001	489	2	,	,	PUNCT
ajfa-1001	489	3	r.	r.	PROPN
ajfa-1001	489	4	,	,	PUNCT
ajfa-1001	489	5	chand	chand	PROPN
ajfa-1001	489	6	,	,	PUNCT
ajfa-1001	489	7	p.	p.	NOUN
ajfa-1001	489	8	(	(	PUNCT
ajfa-1001	489	9	2011	2011	NUM
ajfa-1001	489	10	)	)	PUNCT
ajfa-1001	489	11	.	.	PUNCT
ajfa-1001	490	1	effect	effect	NOUN
ajfa-1001	490	2	of	of	ADP
ajfa-1001	490	3	the	the	DET
ajfa-1001	490	4	global	global	ADJ
ajfa-1001	490	5	financial	financial	ADJ
ajfa-1001	490	6	crisis	crisis	NOUN
ajfa-1001	490	7	on	on	ADP
ajfa-1001	490	8	accounting	accounting	NOUN
ajfa-1001	490	9	convergence	convergence	NOUN
ajfa-1001	490	10	.	.	PUNCT
ajfa-1001	491	1	journal	journal	NOUN
ajfa-1001	491	2	of	of	ADP
ajfa-1001	491	3	accounting	accounting	NOUN
ajfa-1001	491	4	and	and	CCONJ
ajfa-1001	491	5	finance	finance	NOUN
ajfa-1001	491	6	,	,	PUNCT
ajfa-1001	491	7	early	early	ADJ
ajfa-1001	491	8	view	view	NOUN
ajfa-1001	491	9	article	article	NOUN
ajfa-1001	491	10	published	publish	VERB
ajfa-1001	491	11	online	online	ADV
ajfa-1001	491	12	.	.	PUNCT
ajfa-1001	492	1	national	national	PROPN
ajfa-1001	492	2	australia	australia	PROPN
ajfa-1001	492	3	bank	bank	PROPN
ajfa-1001	492	4	(	(	PUNCT
ajfa-1001	492	5	nab	nab	PROPN
ajfa-1001	492	6	)	)	PUNCT
ajfa-1001	492	7	(	(	PUNCT
ajfa-1001	492	8	2009	2009	NUM
ajfa-1001	492	9	)	)	PUNCT
ajfa-1001	492	10	.	.	PUNCT
ajfa-1001	493	1	national	national	PROPN
ajfa-1001	493	2	australia	australia	PROPN
ajfa-1001	493	3	bank	bank	PROPN
ajfa-1001	493	4	(	(	PUNCT
ajfa-1001	493	5	nab	nab	NOUN
ajfa-1001	493	6	)	)	PUNCT
ajfa-1001	493	7	financial	financial	ADJ
ajfa-1001	493	8	report	report	NOUN
ajfa-1001	493	9	2009	2009	NUM
ajfa-1001	493	10	.	.	PUNCT
ajfa-1001	494	1	national	national	PROPN
ajfa-1001	494	2	australia	australia	PROPN
ajfa-1001	494	3	bank	bank	PROPN
ajfa-1001	494	4	,	,	PUNCT
ajfa-1001	494	5	melbourne	melbourne	PROPN
ajfa-1001	494	6	.	.	PUNCT
ajfa-1001	494	7	novoa	novoa	PROPN
ajfa-1001	494	8	,	,	PUNCT
ajfa-1001	494	9	a.	a.	NOUN
ajfa-1001	494	10	,	,	PUNCT
ajfa-1001	494	11	scarlata	scarlata	PROPN
ajfa-1001	494	12	,	,	PUNCT
ajfa-1001	494	13	j.	j.	PROPN
ajfa-1001	494	14	,	,	PUNCT
ajfa-1001	494	15	sole	sole	PROPN
ajfa-1001	494	16	,	,	PUNCT
ajfa-1001	494	17	j.	j.	PROPN
ajfa-1001	494	18	(	(	PUNCT
ajfa-1001	494	19	2009	2009	NUM
ajfa-1001	494	20	)	)	PUNCT
ajfa-1001	494	21	.	.	PUNCT
ajfa-1001	495	1	procyclicality	procyclicality	NOUN
ajfa-1001	495	2	and	and	CCONJ
ajfa-1001	495	3	fair	fair	ADJ
ajfa-1001	495	4	value	value	NOUN
ajfa-1001	495	5	accounting	accounting	NOUN
ajfa-1001	495	6	.	.	PUNCT
ajfa-1001	496	1	working	work	VERB
ajfa-1001	496	2	paper	paper	PROPN
ajfa-1001	496	3	wp/09/39	wp/09/39	PROPN
ajfa-1001	496	4	,	,	PUNCT
ajfa-1001	496	5	international	international	ADJ
ajfa-1001	496	6	monetary	monetary	ADJ
ajfa-1001	496	7	fund	fund	NOUN
ajfa-1001	496	8	,	,	PUNCT
ajfa-1001	496	9	new	new	PROPN
ajfa-1001	496	10	york	york	PROPN
ajfa-1001	496	11	.	.	PUNCT
ajfa-1001	497	1	pais	pais	PROPN
ajfa-1001	497	2	,	,	PUNCT
ajfa-1001	497	3	a.	a.	NOUN
ajfa-1001	497	4	,	,	PUNCT
ajfa-1001	497	5	stork	stork	NOUN
ajfa-1001	497	6	,	,	PUNCT
ajfa-1001	497	7	p.	p.	NOUN
ajfa-1001	497	8	a.	a.	NOUN
ajfa-1001	498	1	(	(	PUNCT
ajfa-1001	498	2	2010	2010	NUM
ajfa-1001	498	3	)	)	PUNCT
ajfa-1001	498	4	.	.	PUNCT
ajfa-1001	499	1	contagion	contagion	NOUN
ajfa-1001	499	2	risk	risk	NOUN
ajfa-1001	499	3	in	in	ADP
ajfa-1001	499	4	the	the	DET
ajfa-1001	499	5	australian	australian	ADJ
ajfa-1001	499	6	banking	banking	NOUN
ajfa-1001	499	7	and	and	CCONJ
ajfa-1001	499	8	property	property	NOUN
ajfa-1001	499	9	sector	sector	NOUN
ajfa-1001	499	10	.	.	PUNCT
ajfa-1001	500	1	journal	journal	NOUN
ajfa-1001	500	2	of	of	ADP
ajfa-1001	500	3	banking	banking	NOUN
ajfa-1001	500	4	&	&	CCONJ
ajfa-1001	500	5	finance	finance	PROPN
ajfa-1001	500	6	,	,	PUNCT
ajfa-1001	500	7	accepted	accept	VERB
ajfa-1001	500	8	manuscript	manuscript	NOUN
ajfa-1001	500	9	.	.	PUNCT
ajfa-1001	501	1	penman	penman	PROPN
ajfa-1001	501	2	,	,	PUNCT
ajfa-1001	501	3	s.	s.	PROPN
ajfa-1001	501	4	h.	h.	PROPN
ajfa-1001	501	5	(	(	PUNCT
ajfa-1001	501	6	2007	2007	NUM
ajfa-1001	501	7	)	)	PUNCT
ajfa-1001	501	8	.	.	PUNCT
ajfa-1001	502	1	financial	financial	ADJ
ajfa-1001	502	2	reporting	reporting	NOUN
ajfa-1001	502	3	quality	quality	NOUN
ajfa-1001	502	4	:	:	PUNCT
ajfa-1001	502	5	is	be	AUX
ajfa-1001	502	6	fair	fair	ADJ
ajfa-1001	502	7	value	value	NOUN
ajfa-1001	502	8	a	a	DET
ajfa-1001	502	9	plus	plus	CCONJ
ajfa-1001	502	10	or	or	CCONJ
ajfa-1001	502	11	a	a	DET
ajfa-1001	502	12	minus	minus	NOUN
ajfa-1001	502	13	?	?	PUNCT
ajfa-1001	503	1	accounting	accounting	NOUN
ajfa-1001	503	2	and	and	CCONJ
ajfa-1001	503	3	business	business	NOUN
ajfa-1001	503	4	research	research	NOUN
ajfa-1001	503	5	37	37	NUM
ajfa-1001	503	6	,	,	PUNCT
ajfa-1001	503	7	33	33	NUM
ajfa-1001	503	8	-	-	SYM
ajfa-1001	503	9	44	44	NUM
ajfa-1001	503	10	.	.	PUNCT
ajfa-1001	504	1	picker	picker	NOUN
ajfa-1001	504	2	,	,	PUNCT
ajfa-1001	504	3	r.	r.	PROPN
ajfa-1001	504	4	,	,	PUNCT
ajfa-1001	504	5	leo	leo	PROPN
ajfa-1001	504	6	,	,	PUNCT
ajfa-1001	504	7	k.	k.	PROPN
ajfa-1001	504	8	,	,	PUNCT
ajfa-1001	504	9	loftus	loftus	PROPN
ajfa-1001	504	10	,	,	PUNCT
ajfa-1001	504	11	j.	j.	PROPN
ajfa-1001	504	12	,	,	PUNCT
ajfa-1001	504	13	clark	clark	PROPN
ajfa-1001	504	14	,	,	PUNCT
ajfa-1001	504	15	k.	k.	PROPN
ajfa-1001	504	16	,	,	PUNCT
ajfa-1001	504	17	wise	wise	INTJ
ajfa-1001	504	18	,	,	PUNCT
ajfa-1001	504	19	v.	v.	PROPN
ajfa-1001	504	20	(	(	PUNCT
ajfa-1001	504	21	2009	2009	NUM
ajfa-1001	504	22	)	)	PUNCT
ajfa-1001	504	23	.	.	PUNCT
ajfa-1001	505	1	australian	australian	ADJ
ajfa-1001	505	2	accounting	accounting	NOUN
ajfa-1001	505	3	standards	standard	NOUN
ajfa-1001	505	4	.	.	PUNCT
ajfa-1001	506	1	2nd	2nd	PROPN
ajfa-1001	506	2	edition	edition	PROPN
ajfa-1001	506	3	,	,	PUNCT
ajfa-1001	506	4	john	john	PROPN
ajfa-1001	506	5	wiley	wiley	PROPN
ajfa-1001	506	6	&	&	CCONJ
ajfa-1001	506	7	sons	sons	PROPN
ajfa-1001	506	8	,	,	PUNCT
ajfa-1001	506	9	queensland	queensland	PROPN
ajfa-1001	506	10	.	.	PUNCT
ajfa-1001	507	1	plantin	plantin	PROPN
ajfa-1001	507	2	,	,	PUNCT
ajfa-1001	507	3	g.	g.	PROPN
ajfa-1001	507	4	,	,	PUNCT
ajfa-1001	507	5	sapra	sapra	PROPN
ajfa-1001	507	6	,	,	PUNCT
ajfa-1001	507	7	h.	h.	PROPN
ajfa-1001	507	8	,	,	PUNCT
ajfa-1001	507	9	shin	shin	PROPN
ajfa-1001	507	10	,	,	PUNCT
ajfa-1001	507	11	h.	h.	PROPN
ajfa-1001	507	12	s.	s.	PROPN
ajfa-1001	507	13	(	(	PUNCT
ajfa-1001	507	14	2008a	2008a	NUM
ajfa-1001	507	15	)	)	PUNCT
ajfa-1001	507	16	.	.	PUNCT
ajfa-1001	508	1	fair	fair	ADJ
ajfa-1001	508	2	value	value	NOUN
ajfa-1001	508	3	accounting	accounting	NOUN
ajfa-1001	508	4	and	and	CCONJ
ajfa-1001	508	5	financial	financial	ADJ
ajfa-1001	508	6	stability	stability	NOUN
ajfa-1001	508	7	.	.	PUNCT
ajfa-1001	509	1	financial	financial	ADJ
ajfa-1001	509	2	stability	stability	PROPN
ajfa-1001	509	3	review	review	PROPN
ajfa-1001	509	4	,	,	PUNCT
ajfa-1001	509	5	banque	banque	PROPN
ajfa-1001	509	6	de	de	PROPN
ajfa-1001	509	7	france	france	PROPN
ajfa-1001	509	8	,	,	PUNCT
ajfa-1001	509	9	paris	paris	PROPN
ajfa-1001	509	10	.	.	PUNCT
ajfa-1001	510	1	plantin	plantin	PROPN
ajfa-1001	510	2	,	,	PUNCT
ajfa-1001	510	3	g.	g.	PROPN
ajfa-1001	510	4	,	,	PUNCT
ajfa-1001	510	5	sapra	sapra	PROPN
ajfa-1001	510	6	,	,	PUNCT
ajfa-1001	510	7	h.	h.	PROPN
ajfa-1001	510	8	,	,	PUNCT
ajfa-1001	510	9	shin	shin	PROPN
ajfa-1001	510	10	,	,	PUNCT
ajfa-1001	510	11	h.	h.	PROPN
ajfa-1001	510	12	s.	s.	PROPN
ajfa-1001	510	13	(	(	PUNCT
ajfa-1001	510	14	2008b	2008b	NUM
ajfa-1001	510	15	)	)	PUNCT
ajfa-1001	510	16	.	.	PUNCT
ajfa-1001	511	1	marking	mark	VERB
ajfa-1001	511	2	-	-	PUNCT
ajfa-1001	511	3	to	to	ADP
ajfa-1001	511	4	-	-	PUNCT
ajfa-1001	511	5	market	market	NOUN
ajfa-1001	511	6	:	:	PUNCT
ajfa-1001	511	7	panacea	panacea	NOUN
ajfa-1001	511	8	or	or	CCONJ
ajfa-1001	511	9	pandora	pandora	PROPN
ajfa-1001	511	10	’s	’s	PROPN
ajfa-1001	511	11	box	box	PROPN
ajfa-1001	511	12	?	?	PUNCT
ajfa-1001	512	1	journal	journal	PROPN
ajfa-1001	512	2	of	of	ADP
ajfa-1001	512	3	accounting	accounting	NOUN
ajfa-1001	512	4	research	research	NOUN
ajfa-1001	512	5	46	46	NUM
ajfa-1001	512	6	,	,	PUNCT
ajfa-1001	512	7	435	435	NUM
ajfa-1001	512	8	-	-	SYM
ajfa-1001	512	9	460	460	NUM
ajfa-1001	512	10	.	.	PUNCT
ajfa-1001	513	1	http://dx.doi.org/10.1111/j.1475-679x.2008.00281.x	http://dx.doi.org/10.1111/j.1475-679x.2008.00281.x	NOUN
ajfa-1001	513	2	.	.	PUNCT
ajfa-1001	514	1	asian	asian	ADJ
ajfa-1001	514	2	journal	journal	PROPN
ajfa-1001	514	3	of	of	ADP
ajfa-1001	514	4	finance	finance	PROPN
ajfa-1001	514	5	&	&	CCONJ
ajfa-1001	514	6	accounting	accounting	PROPN
ajfa-1001	514	7	issn	issn	PROPN
ajfa-1001	514	8	1946	1946	NUM
ajfa-1001	514	9	-	-	PUNCT
ajfa-1001	514	10	052x	052x	NOUN
ajfa-1001	514	11	2011	2011	NUM
ajfa-1001	514	12	,	,	PUNCT
ajfa-1001	514	13	vol	vol	NOUN
ajfa-1001	514	14	.	.	PROPN
ajfa-1001	515	1	3	3	NUM
ajfa-1001	515	2	,	,	PUNCT
ajfa-1001	515	3	no	no	INTJ
ajfa-1001	515	4	.	.	NOUN
ajfa-1001	515	5	1	1	NUM
ajfa-1001	515	6	:	:	PUNCT
ajfa-1001	515	7	e1	e1	VERB
ajfa-1001	515	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	515	9	19	19	NUM
ajfa-1001	515	10	ryan	ryan	NOUN
ajfa-1001	515	11	,	,	PUNCT
ajfa-1001	515	12	s.	s.	PROPN
ajfa-1001	515	13	g.	g.	PROPN
ajfa-1001	515	14	(	(	PUNCT
ajfa-1001	515	15	2008	2008	NUM
ajfa-1001	515	16	)	)	PUNCT
ajfa-1001	515	17	.	.	PUNCT
ajfa-1001	516	1	accounting	account	VERB
ajfa-1001	516	2	in	in	ADP
ajfa-1001	516	3	and	and	CCONJ
ajfa-1001	516	4	for	for	ADP
ajfa-1001	516	5	the	the	DET
ajfa-1001	516	6	subprime	subprime	ADJ
ajfa-1001	516	7	crisis	crisis	NOUN
ajfa-1001	516	8	.	.	PUNCT
ajfa-1001	517	1	the	the	DET
ajfa-1001	517	2	accounting	accounting	NOUN
ajfa-1001	517	3	review	review	NOUN
ajfa-1001	517	4	84	84	NUM
ajfa-1001	517	5	,	,	PUNCT
ajfa-1001	517	6	1605	1605	NUM
ajfa-1001	517	7	-	-	SYM
ajfa-1001	517	8	1638	1638	NUM
ajfa-1001	517	9	.	.	PUNCT
ajfa-1001	518	1	http://dx.doi.org/10.2308/accr.2008.83.6.1605	http://dx.doi.org/10.2308/accr.2008.83.6.1605	PROPN
ajfa-1001	518	2	.	.	PUNCT
ajfa-1001	518	3	schipper	schipper	PROPN
ajfa-1001	518	4	,	,	PUNCT
ajfa-1001	518	5	k.	k.	PROPN
ajfa-1001	518	6	(	(	PUNCT
ajfa-1001	518	7	2007	2007	NUM
ajfa-1001	518	8	)	)	PUNCT
ajfa-1001	518	9	.	.	PUNCT
ajfa-1001	519	1	required	require	VERB
ajfa-1001	519	2	disclosures	disclosure	NOUN
ajfa-1001	519	3	in	in	ADP
ajfa-1001	519	4	financial	financial	ADJ
ajfa-1001	519	5	reports	report	NOUN
ajfa-1001	519	6	.	.	PUNCT
ajfa-1001	520	1	the	the	DET
ajfa-1001	520	2	accounting	accounting	NOUN
ajfa-1001	520	3	review	review	NOUN
ajfa-1001	520	4	82	82	NUM
ajfa-1001	520	5	,	,	PUNCT
ajfa-1001	520	6	301	301	NUM
ajfa-1001	520	7	-	-	SYM
ajfa-1001	520	8	326	326	NUM
ajfa-1001	520	9	.	.	PUNCT
ajfa-1001	521	1	http://dx.doi.org/10.2308/accr.2007.82.2.301	http://dx.doi.org/10.2308/accr.2007.82.2.301	X
ajfa-1001	521	2	.	.	PUNCT
ajfa-1001	521	3	schwarts	schwart	NOUN
ajfa-1001	521	4	,	,	PUNCT
ajfa-1001	521	5	c.	c.	NOUN
ajfa-1001	521	6	(	(	PUNCT
ajfa-1001	521	7	2011	2011	NUM
ajfa-1001	521	8	)	)	PUNCT
ajfa-1001	521	9	.	.	PUNCT
ajfa-1001	522	1	the	the	DET
ajfa-1001	522	2	australian	australian	ADJ
ajfa-1001	522	3	government	government	NOUN
ajfa-1001	522	4	guarantee	guarantee	NOUN
ajfa-1001	522	5	scheme	scheme	NOUN
ajfa-1001	522	6	,	,	PUNCT
ajfa-1001	522	7	bulletin	bulletin	NOUN
ajfa-1001	522	8	–	–	PUNCT
ajfa-1001	522	9	march	march	NOUN
ajfa-1001	522	10	quarter	quarter	NOUN
ajfa-1001	522	11	,	,	PUNCT
ajfa-1001	522	12	reserve	reserve	PROPN
ajfa-1001	522	13	bank	bank	PROPN
ajfa-1001	522	14	of	of	ADP
ajfa-1001	522	15	australia	australia	PROPN
ajfa-1001	522	16	,	,	PUNCT
ajfa-1001	522	17	sydney	sydney	PROPN
ajfa-1001	522	18	.	.	PUNCT
ajfa-1001	523	1	securities	security	NOUN
ajfa-1001	523	2	exchange	exchange	PROPN
ajfa-1001	523	3	commission	commission	PROPN
ajfa-1001	523	4	(	(	PUNCT
ajfa-1001	523	5	sec	sec	PROPN
ajfa-1001	523	6	)	)	PUNCT
ajfa-1001	523	7	(	(	PUNCT
ajfa-1001	523	8	2008	2008	NUM
ajfa-1001	523	9	)	)	PUNCT
ajfa-1001	523	10	.	.	PUNCT
ajfa-1001	524	1	report	report	NOUN
ajfa-1001	524	2	and	and	CCONJ
ajfa-1001	524	3	recommendations	recommendation	NOUN
ajfa-1001	524	4	pursuant	pursuant	VERB
ajfa-1001	524	5	to	to	ADP
ajfa-1001	524	6	section	section	NOUN
ajfa-1001	524	7	133	133	NUM
ajfa-1001	524	8	of	of	ADP
ajfa-1001	524	9	the	the	DET
ajfa-1001	524	10	emergency	emergency	NOUN
ajfa-1001	524	11	economic	economic	ADJ
ajfa-1001	524	12	stabilization	stabilization	NOUN
ajfa-1001	524	13	act	act	NOUN
ajfa-1001	524	14	of	of	ADP
ajfa-1001	524	15	2008	2008	NUM
ajfa-1001	524	16	:	:	PUNCT
ajfa-1001	524	17	study	study	NOUN
ajfa-1001	524	18	on	on	ADP
ajfa-1001	524	19	mark	mark	NOUN
ajfa-1001	524	20	-	-	PUNCT
ajfa-1001	524	21	to	to	ADP
ajfa-1001	524	22	-	-	PUNCT
ajfa-1001	524	23	market	market	NOUN
ajfa-1001	524	24	accounting	accounting	NOUN
ajfa-1001	524	25	.	.	PUNCT
ajfa-1001	525	1	office	office	NOUN
ajfa-1001	525	2	of	of	ADP
ajfa-1001	525	3	the	the	DET
ajfa-1001	525	4	chief	chief	ADJ
ajfa-1001	525	5	accountant	accountant	NOUN
ajfa-1001	525	6	,	,	PUNCT
ajfa-1001	525	7	division	division	NOUN
ajfa-1001	525	8	of	of	ADP
ajfa-1001	525	9	corporation	corporation	NOUN
ajfa-1001	525	10	finance	finance	NOUN
ajfa-1001	525	11	,	,	PUNCT
ajfa-1001	525	12	united	united	PROPN
ajfa-1001	525	13	states	states	PROPN
ajfa-1001	525	14	securities	securities	PROPN
ajfa-1001	525	15	and	and	CCONJ
ajfa-1001	525	16	exchange	exchange	PROPN
ajfa-1001	525	17	commission	commission	PROPN
ajfa-1001	525	18	,	,	PUNCT
ajfa-1001	525	19	washington	washington	PROPN
ajfa-1001	525	20	.	.	PUNCT
ajfa-1001	526	1	shaffer	shaffer	PROPN
ajfa-1001	526	2	,	,	PUNCT
ajfa-1001	526	3	s.	s.	PROPN
ajfa-1001	526	4	(	(	PUNCT
ajfa-1001	526	5	2010	2010	NUM
ajfa-1001	526	6	)	)	PUNCT
ajfa-1001	526	7	.	.	PUNCT
ajfa-1001	527	1	fair	fair	ADJ
ajfa-1001	527	2	value	value	NOUN
ajfa-1001	527	3	accounting	accounting	NOUN
ajfa-1001	527	4	:	:	PUNCT
ajfa-1001	527	5	villain	villain	NOUN
ajfa-1001	527	6	or	or	CCONJ
ajfa-1001	527	7	innocent	innocent	ADJ
ajfa-1001	527	8	victim	victim	NOUN
ajfa-1001	527	9	.	.	PUNCT
ajfa-1001	528	1	exploring	explore	VERB
ajfa-1001	528	2	the	the	DET
ajfa-1001	528	3	links	link	NOUN
ajfa-1001	528	4	between	between	ADP
ajfa-1001	528	5	fair	fair	ADJ
ajfa-1001	528	6	value	value	NOUN
ajfa-1001	528	7	accounting	accounting	NOUN
ajfa-1001	528	8	,	,	PUNCT
ajfa-1001	528	9	bank	bank	NOUN
ajfa-1001	528	10	regulatory	regulatory	ADJ
ajfa-1001	528	11	capital	capital	NOUN
ajfa-1001	528	12	and	and	CCONJ
ajfa-1001	528	13	the	the	DET
ajfa-1001	528	14	recent	recent	ADJ
ajfa-1001	528	15	financial	financial	ADJ
ajfa-1001	528	16	crisis	crisis	NOUN
ajfa-1001	528	17	.	.	PUNCT
ajfa-1001	529	1	quantitative	quantitative	ADJ
ajfa-1001	529	2	analysis	analysis	NOUN
ajfa-1001	529	3	unit	unit	NOUN
ajfa-1001	529	4	,	,	PUNCT
ajfa-1001	529	5	federal	federal	PROPN
ajfa-1001	529	6	reserve	reserve	PROPN
ajfa-1001	529	7	bank	bank	PROPN
ajfa-1001	529	8	of	of	ADP
ajfa-1001	529	9	boston	boston	PROPN
ajfa-1001	529	10	,	,	PUNCT
ajfa-1001	529	11	boston	boston	PROPN
ajfa-1001	529	12	.	.	PUNCT
ajfa-1001	529	13	stevenson	stevenson	PROPN
ajfa-1001	529	14	,	,	PUNCT
ajfa-1001	529	15	k.	k.	PROPN
ajfa-1001	529	16	(	(	PUNCT
ajfa-1001	529	17	2011	2011	NUM
ajfa-1001	529	18	)	)	PUNCT
ajfa-1001	529	19	.	.	PUNCT
ajfa-1001	530	1	financial	financial	ADJ
ajfa-1001	530	2	reporting	reporting	NOUN
ajfa-1001	530	3	:	:	PUNCT
ajfa-1001	530	4	hearing	hear	VERB
ajfa-1001	530	5	the	the	DET
ajfa-1001	530	6	gfc	gfc	NOUN
ajfa-1001	530	7	message	message	NOUN
ajfa-1001	530	8	?	?	PUNCT
ajfa-1001	531	1	what	what	DET
ajfa-1001	531	2	message	message	NOUN
ajfa-1001	531	3	?	?	PUNCT
ajfa-1001	532	1	journal	journal	NOUN
ajfa-1001	532	2	of	of	ADP
ajfa-1001	532	3	accounting	accounting	NOUN
ajfa-1001	532	4	and	and	CCONJ
ajfa-1001	532	5	finance	finance	NOUN
ajfa-1001	532	6	.	.	PUNCT
ajfa-1001	533	1	early	early	ADJ
ajfa-1001	533	2	view	view	NOUN
ajfa-1001	533	3	article	article	NOUN
ajfa-1001	533	4	published	publish	VERB
ajfa-1001	533	5	online	online	ADV
ajfa-1001	533	6	.	.	PUNCT
ajfa-1001	534	1	veron	veron	PROPN
ajfa-1001	534	2	,	,	PUNCT
ajfa-1001	534	3	n.	n.	PROPN
ajfa-1001	534	4	(	(	PUNCT
ajfa-1001	534	5	2008	2008	NUM
ajfa-1001	534	6	)	)	PUNCT
ajfa-1001	534	7	.	.	PUNCT
ajfa-1001	535	1	fair	fair	ADJ
ajfa-1001	535	2	value	value	NOUN
ajfa-1001	535	3	accounting	accounting	NOUN
ajfa-1001	535	4	is	be	AUX
ajfa-1001	535	5	the	the	DET
ajfa-1001	535	6	wrong	wrong	ADJ
ajfa-1001	535	7	scapegoat	scapegoat	NOUN
ajfa-1001	535	8	for	for	ADP
ajfa-1001	535	9	this	this	DET
ajfa-1001	535	10	crisis	crisis	NOUN
ajfa-1001	535	11	.	.	PUNCT
ajfa-1001	536	1	revue	revue	PROPN
ajfa-1001	536	2	d’economie	d’economie	VERB
ajfa-1001	536	3	financière	financière	PROPN
ajfa-1001	536	4	and	and	CCONJ
ajfa-1001	536	5	risques	risque	NOUN
ajfa-1001	536	6	,	,	PUNCT
ajfa-1001	536	7	bruegel	bruegel	NOUN
ajfa-1001	536	8	policy	policy	NOUN
ajfa-1001	536	9	contribution	contribution	NOUN
ajfa-1001	536	10	,	,	PUNCT
ajfa-1001	536	11	brussels	brussels	PROPN
ajfa-1001	536	12	.	.	PUNCT
ajfa-1001	537	1	wells	wells	PROPN
ajfa-1001	537	2	fargo	fargo	PROPN
ajfa-1001	537	3	&	&	CCONJ
ajfa-1001	537	4	company	company	PROPN
ajfa-1001	537	5	(	(	PUNCT
ajfa-1001	537	6	wfc	wfc	PROPN
ajfa-1001	537	7	)	)	PUNCT
ajfa-1001	537	8	(	(	PUNCT
ajfa-1001	537	9	2009	2009	NUM
ajfa-1001	537	10	)	)	PUNCT
ajfa-1001	537	11	.	.	PUNCT
ajfa-1001	538	1	annual	annual	ADJ
ajfa-1001	538	2	report	report	NOUN
ajfa-1001	538	3	2008	2008	NUM
ajfa-1001	538	4	.	.	PUNCT
ajfa-1001	539	1	wells	wells	PROPN
ajfa-1001	539	2	fargo	fargo	PROPN
ajfa-1001	539	3	&	&	CCONJ
ajfa-1001	539	4	company	company	PROPN
ajfa-1001	539	5	,	,	PUNCT
ajfa-1001	539	6	california	california	PROPN
ajfa-1001	539	7	.	.	PUNCT
ajfa-1001	540	1	westpac	westpac	PROPN
ajfa-1001	540	2	banking	banking	PROPN
ajfa-1001	540	3	corporation	corporation	PROPN
ajfa-1001	540	4	(	(	PUNCT
ajfa-1001	540	5	wbc	wbc	PROPN
ajfa-1001	540	6	)	)	PUNCT
ajfa-1001	540	7	(	(	PUNCT
ajfa-1001	540	8	2005	2005	NUM
ajfa-1001	540	9	)	)	PUNCT
ajfa-1001	540	10	.	.	PUNCT
ajfa-1001	541	1	financial	financial	ADJ
ajfa-1001	541	2	report	report	NOUN
ajfa-1001	541	3	2005	2005	NUM
ajfa-1001	541	4	.	.	PUNCT
ajfa-1001	542	1	westpac	westpac	PROPN
ajfa-1001	542	2	banking	banking	PROPN
ajfa-1001	542	3	corporation	corporation	PROPN
ajfa-1001	542	4	,	,	PUNCT
ajfa-1001	542	5	sydney	sydney	PROPN
ajfa-1001	542	6	.	.	PUNCT
ajfa-1001	543	1	yonetani	yonetani	PROPN
ajfa-1001	543	2	,	,	PUNCT
ajfa-1001	543	3	t.	t.	PROPN
ajfa-1001	543	4	,	,	PUNCT
ajfa-1001	543	5	katsuo	katsuo	PROPN
ajfa-1001	543	6	,	,	PUNCT
ajfa-1001	543	7	y.	y.	PROPN
ajfa-1001	543	8	(	(	PUNCT
ajfa-1001	543	9	1998	1998	NUM
ajfa-1001	543	10	)	)	PUNCT
ajfa-1001	543	11	.	.	PUNCT
ajfa-1001	544	1	economic	economic	ADJ
ajfa-1001	544	2	policy	policy	NOUN
ajfa-1001	544	3	review	review	NOUN
ajfa-1001	544	4	october	october	PROPN
ajfa-1001	544	5	,	,	PUNCT
ajfa-1001	544	6	fair	fair	ADJ
ajfa-1001	544	7	value	value	NOUN
ajfa-1001	544	8	accounting	accounting	NOUN
ajfa-1001	544	9	and	and	CCONJ
ajfa-1001	544	10	regulatory	regulatory	ADJ
ajfa-1001	544	11	capital	capital	NOUN
ajfa-1001	544	12	requirements	requirement	NOUN
ajfa-1001	544	13	.	.	PUNCT
ajfa-1001	545	1	federal	federal	PROPN
ajfa-1001	545	2	reserve	reserve	PROPN
ajfa-1001	545	3	board	board	PROPN
ajfa-1001	545	4	of	of	ADP
ajfa-1001	545	5	new	new	PROPN
ajfa-1001	545	6	york	york	PROPN
ajfa-1001	545	7	,	,	PUNCT
ajfa-1001	545	8	new	new	PROPN
ajfa-1001	545	9	york	york	PROPN
ajfa-1001	545	10	.	.	PUNCT
ajfa-1001	546	1	asian	asian	PROPN
ajfa-1001	546	2	journal	journal	PROPN
ajfa-1001	546	3	of	of	ADP
ajfa-1001	546	4	finance	finance	PROPN
ajfa-1001	546	5	&	&	CCONJ
ajfa-1001	546	6	accounting	accounting	PROPN
ajfa-1001	546	7	issn	issn	PROPN
ajfa-1001	546	8	1946	1946	NUM
ajfa-1001	546	9	-	-	PUNCT
ajfa-1001	546	10	052x	052x	NOUN
ajfa-1001	546	11	2011	2011	NUM
ajfa-1001	546	12	,	,	PUNCT
ajfa-1001	546	13	vol	vol	NOUN
ajfa-1001	546	14	.	.	PROPN
ajfa-1001	547	1	3	3	NUM
ajfa-1001	547	2	,	,	PUNCT
ajfa-1001	547	3	no	no	INTJ
ajfa-1001	547	4	.	.	NOUN
ajfa-1001	547	5	1	1	NUM
ajfa-1001	547	6	:	:	PUNCT
ajfa-1001	547	7	e1	e1	VERB
ajfa-1001	547	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	547	9	20	20	NUM
ajfa-1001	547	10	table	table	NOUN
ajfa-1001	547	11	1	1	NUM
ajfa-1001	547	12	.	.	PUNCT
ajfa-1001	547	13	sample	sample	NOUN
ajfa-1001	547	14	banks	bank	NOUN
ajfa-1001	547	15	’	’	PART
ajfa-1001	547	16	total	total	ADJ
ajfa-1001	547	17	assets	asset	NOUN
ajfa-1001	547	18	in	in	ADP
ajfa-1001	547	19	a$	a$	ADV
ajfa-1001	547	20	billion	billion	NUM
ajfa-1001	547	21	(	(	PUNCT
ajfa-1001	547	22	australian	australian	ADJ
ajfa-1001	547	23	banks	bank	NOUN
ajfa-1001	547	24	)	)	PUNCT
ajfa-1001	547	25	and	and	CCONJ
ajfa-1001	547	26	us$	us$	SYM
ajfa-1001	547	27	billion	billion	NUM
ajfa-1001	547	28	(	(	PUNCT
ajfa-1001	547	29	american	american	ADJ
ajfa-1001	547	30	banks	bank	NOUN
ajfa-1001	547	31	)	)	PUNCT
ajfa-1001	547	32	bank12	bank12	NOUN
ajfa-1001	547	33	2005	2005	NUM
ajfa-1001	547	34	2006	2006	NUM
ajfa-1001	547	35	2007	2007	NUM
ajfa-1001	547	36	2008	2008	NUM
ajfa-1001	547	37	2009	2009	NUM
ajfa-1001	547	38	2010	2010	NUM
ajfa-1001	547	39	nab	nab	VERB
ajfa-1001	547	40	423	423	NUM
ajfa-1001	547	41	485	485	NUM
ajfa-1001	547	42	565	565	NUM
ajfa-1001	547	43	657	657	NUM
ajfa-1001	547	44	654	654	NUM
ajfa-1001	547	45	686	686	NUM
ajfa-1001	547	46	cba	cba	NOUN
ajfa-1001	547	47	337	337	NUM
ajfa-1001	547	48	369	369	NUM
ajfa-1001	547	49	425	425	NUM
ajfa-1001	547	50	488	488	NUM
ajfa-1001	547	51	620	620	NUM
ajfa-1001	547	52	646	646	NUM
ajfa-1001	547	53	wbc	wbc	NOUN
ajfa-1001	547	54	300	300	NUM
ajfa-1001	547	55	300	300	NUM
ajfa-1001	547	56	375	375	NUM
ajfa-1001	547	57	440	440	NUM
ajfa-1001	547	58	590	590	NUM
ajfa-1001	547	59	618	618	NUM
ajfa-1001	547	60	anz	anz	NOUN
ajfa-1001	547	61	301	301	NUM
ajfa-1001	547	62	336	336	NUM
ajfa-1001	547	63	393	393	NUM
ajfa-1001	547	64	471	471	NUM
ajfa-1001	547	65	477	477	NUM
ajfa-1001	547	66	532	532	NUM
ajfa-1001	547	67	average	average	NOUN
ajfa-1001	547	68	340	340	NUM
ajfa-1001	547	69	372	372	NUM
ajfa-1001	547	70	439	439	NUM
ajfa-1001	547	71	514	514	NUM
ajfa-1001	547	72	585	585	NUM
ajfa-1001	547	73	621	621	NUM
ajfa-1001	547	74	bac	bac	NOUN
ajfa-1001	547	75	1,292	1,292	NUM
ajfa-1001	547	76	1,460	1,460	NUM
ajfa-1001	547	77	1,716	1,716	NUM
ajfa-1001	547	78	1,818	1,818	NUM
ajfa-1001	547	79	2,223	2,223	NUM
ajfa-1001	547	80	2265	2265	NUM
ajfa-1001	547	81	ctg	ctg	VERB
ajfa-1001	547	82	1,494	1,494	NUM
ajfa-1001	547	83	1,884	1,884	NUM
ajfa-1001	547	84	2,188	2,188	NUM
ajfa-1001	547	85	1,939	1,939	NUM
ajfa-1001	547	86	1,857	1,857	NUM
ajfa-1001	547	87	1914	1914	NUM
ajfa-1001	547	88	jpm	jpm	PROPN
ajfa-1001	547	89	1,199	1,199	NUM
ajfa-1001	547	90	1,352	1,352	NUM
ajfa-1001	547	91	1,562	1,562	NUM
ajfa-1001	547	92	2,175	2,175	NUM
ajfa-1001	547	93	2,032	2,032	NUM
ajfa-1001	547	94	2118	2118	NUM
ajfa-1001	547	95	wfc	wfc	PROPN
ajfa-1001	547	96	482	482	NUM
ajfa-1001	547	97	482	482	NUM
ajfa-1001	547	98	575	575	NUM
ajfa-1001	547	99	1,310	1,310	NUM
ajfa-1001	547	100	1,296	1,296	NUM
ajfa-1001	547	101	1258	1258	NUM
ajfa-1001	547	102	average	average	NOUN
ajfa-1001	547	103	1,117	1,117	NUM
ajfa-1001	547	104	1,294	1,294	NUM
ajfa-1001	547	105	1,510	1,510	NUM
ajfa-1001	547	106	1,810	1,810	NUM
ajfa-1001	547	107	1,852	1,852	NUM
ajfa-1001	547	108	1,889	1,889	NUM
ajfa-1001	547	109	source	source	NOUN
ajfa-1001	547	110	:	:	PUNCT
ajfa-1001	547	111	sample	sample	NOUN
ajfa-1001	547	112	banks	bank	NOUN
ajfa-1001	547	113	’	’	PART
ajfa-1001	547	114	annual	annual	ADJ
ajfa-1001	547	115	reports	report	NOUN
ajfa-1001	547	116	.	.	PUNCT
ajfa-1001	548	1	table	table	NOUN
ajfa-1001	548	2	2	2	NUM
ajfa-1001	548	3	.	.	PUNCT
ajfa-1001	548	4	loans	loan	NOUN
ajfa-1001	548	5	,	,	PUNCT
ajfa-1001	548	6	deposits	deposit	NOUN
ajfa-1001	548	7	and	and	CCONJ
ajfa-1001	548	8	debts	debt	NOUN
ajfa-1001	548	9	as	as	ADP
ajfa-1001	548	10	a	a	DET
ajfa-1001	548	11	percentage	percentage	NOUN
ajfa-1001	548	12	of	of	ADP
ajfa-1001	548	13	total	total	ADJ
ajfa-1001	548	14	assets	asset	NOUN
ajfa-1001	548	15	banks	bank	NOUN
ajfa-1001	548	16	loans	loan	NOUN
ajfa-1001	548	17	deposits	deposit	VERB
ajfa-1001	548	18	debts	debt	NOUN
ajfa-1001	548	19	deposits	deposit	NOUN
ajfa-1001	548	20	and	and	CCONJ
ajfa-1001	548	21	debts	debt	NOUN
ajfa-1001	548	22	nab	nab	VERB
ajfa-1001	548	23	56.03	56.03	NUM
ajfa-1001	548	24	48.99	48.99	NUM
ajfa-1001	548	25	13.62	13.62	NUM
ajfa-1001	548	26	62.61	62.61	NUM
ajfa-1001	548	27	cba	cba	NOUN
ajfa-1001	548	28	72.35	72.35	NUM
ajfa-1001	548	29	52.68	52.68	NUM
ajfa-1001	548	30	21.64	21.64	NUM
ajfa-1001	548	31	74.32	74.32	NUM
ajfa-1001	548	32	wbc	wbc	PROPN
ajfa-1001	548	33	75.44	75.44	NUM
ajfa-1001	548	34	54.80	54.80	NUM
ajfa-1001	548	35	22.96	22.96	NUM
ajfa-1001	548	36	77.77	77.77	NUM
ajfa-1001	548	37	anz	anz	PROPN
ajfa-1001	548	38	72.23	72.23	NUM
ajfa-1001	548	39	60.77	60.77	NUM
ajfa-1001	548	40	15.84	15.84	NUM
ajfa-1001	548	41	76.62	76.62	NUM
ajfa-1001	548	42	n=24	n=24	PROPN
ajfa-1001	548	43	69.01	69.01	NUM
ajfa-1001	548	44	54.31	54.31	NUM
ajfa-1001	548	45	18.52	18.52	NUM
ajfa-1001	548	46	72.83	72.83	NUM
ajfa-1001	548	47	bac	bac	NOUN
ajfa-1001	548	48	44.91	44.91	NUM
ajfa-1001	548	49	46.89	46.89	NUM
ajfa-1001	548	50	20.87	20.87	NUM
ajfa-1001	548	51	67.77	67.77	NUM
ajfa-1001	548	52	ctg	ctg	NOUN
ajfa-1001	548	53	34.11	34.11	NUM
ajfa-1001	548	54	40.72	40.72	NUM
ajfa-1001	548	55	22.37	22.37	NUM
ajfa-1001	548	56	63.09	63.09	NUM
ajfa-1001	548	57	jpm	jpm	PROPN
ajfa-1001	548	58	32.71	32.71	NUM
ajfa-1001	548	59	42.53	42.53	NUM
ajfa-1001	548	60	15.53	15.53	NUM
ajfa-1001	548	61	58.06	58.06	NUM
ajfa-1001	548	62	wfc	wfc	PROPN
ajfa-1001	548	63	62.89	62.89	NUM
ajfa-1001	548	64	63.80	63.80	NUM
ajfa-1001	548	65	21.57	21.57	NUM
ajfa-1001	548	66	85.37	85.37	NUM
ajfa-1001	548	67	n=24	n=24	PROPN
ajfa-1001	548	68	43.65	43.65	NUM
ajfa-1001	548	69	48.49	48.49	NUM
ajfa-1001	548	70	20.08	20.08	NUM
ajfa-1001	548	71	68.57	68.57	NUM
ajfa-1001	548	72	sources	source	NOUN
ajfa-1001	548	73	:	:	PUNCT
ajfa-1001	548	74	sample	sample	NOUN
ajfa-1001	548	75	banks	bank	NOUN
ajfa-1001	548	76	’	’	PART
ajfa-1001	548	77	annual	annual	ADJ
ajfa-1001	548	78	reports	report	NOUN
ajfa-1001	548	79	.	.	PUNCT
ajfa-1001	549	1	12	12	NUM
ajfa-1001	549	2	the	the	DET
ajfa-1001	549	3	banks	bank	NOUN
ajfa-1001	549	4	are	be	AUX
ajfa-1001	549	5	listed	list	VERB
ajfa-1001	549	6	in	in	ADP
ajfa-1001	549	7	the	the	DET
ajfa-1001	549	8	order	order	NOUN
ajfa-1001	549	9	of	of	ADP
ajfa-1001	549	10	the	the	DET
ajfa-1001	549	11	size	size	NOUN
ajfa-1001	549	12	of	of	ADP
ajfa-1001	549	13	their	their	PRON
ajfa-1001	549	14	total	total	ADJ
ajfa-1001	549	15	assets	asset	NOUN
ajfa-1001	549	16	as	as	SCONJ
ajfa-1001	549	17	at	at	ADP
ajfa-1001	549	18	the	the	DET
ajfa-1001	549	19	balance	balance	NOUN
ajfa-1001	549	20	dates	date	VERB
ajfa-1001	549	21	in	in	ADP
ajfa-1001	549	22	2010	2010	NUM
ajfa-1001	549	23	.	.	PUNCT
ajfa-1001	550	1	asian	asian	ADJ
ajfa-1001	550	2	journal	journal	PROPN
ajfa-1001	550	3	of	of	ADP
ajfa-1001	550	4	finance	finance	PROPN
ajfa-1001	550	5	&	&	CCONJ
ajfa-1001	550	6	accounting	accounting	PROPN
ajfa-1001	550	7	issn	issn	PROPN
ajfa-1001	550	8	1946	1946	NUM
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ajfa-1001	564	93	-1206.59	-1206.59	NOUN
ajfa-1001	564	94	change	change	NOUN
ajfa-1001	564	95	>	>	X
ajfa-1001	564	96	|10%|	|10%|	ADP
ajfa-1001	564	97	count	count	NOUN
ajfa-1001	564	98	=	=	SYM
ajfa-1001	564	99	18/24	18/24	NUM
ajfa-1001	564	100	change	change	NOUN
ajfa-1001	564	101	>	>	X
ajfa-1001	564	102	|50%|	|50%|	NOUN
ajfa-1001	564	103	count	count	NOUN
ajfa-1001	564	104	=	=	SYM
ajfa-1001	564	105	8/24	8/24	NUM
ajfa-1001	564	106	change	change	NOUN
ajfa-1001	564	107	>	>	X
ajfa-1001	564	108	|100%|	|100%|	ADP
ajfa-1001	564	109	count	count	NOUN
ajfa-1001	564	110	=	=	SYM
ajfa-1001	564	111	5/24	5/24	NUM
ajfa-1001	564	112	se	se	X
ajfa-1001	564	113	(	(	PUNCT
ajfa-1001	564	114	%	%	NOUN
ajfa-1001	564	115	)	)	PUNCT
ajfa-1001	564	116	max	max	PROPN
ajfa-1001	564	117	11.75	11.75	NUM
ajfa-1001	564	118	min	min	NOUN
ajfa-1001	564	119	-16.38	-16.38	AUX
ajfa-1001	564	120	change	change	VERB
ajfa-1001	564	121	>	>	X
ajfa-1001	564	122	|10%|	|10%|	ADP
ajfa-1001	564	123	count	count	NOUN
ajfa-1001	564	124	=	=	SYM
ajfa-1001	564	125	5/24	5/24	NUM
ajfa-1001	564	126	asian	asian	ADJ
ajfa-1001	564	127	journal	journal	NOUN
ajfa-1001	564	128	of	of	ADP
ajfa-1001	564	129	finance	finance	PROPN
ajfa-1001	564	130	&	&	CCONJ
ajfa-1001	564	131	accounting	accounting	PROPN
ajfa-1001	564	132	issn	issn	PROPN
ajfa-1001	564	133	1946	1946	NUM
ajfa-1001	564	134	-	-	PUNCT
ajfa-1001	564	135	052x	052x	NOUN
ajfa-1001	564	136	2011	2011	NUM
ajfa-1001	564	137	,	,	PUNCT
ajfa-1001	564	138	vol	vol	NOUN
ajfa-1001	564	139	.	.	PROPN
ajfa-1001	565	1	3	3	NUM
ajfa-1001	565	2	,	,	PUNCT
ajfa-1001	565	3	no	no	INTJ
ajfa-1001	565	4	.	.	NOUN
ajfa-1001	565	5	1	1	NUM
ajfa-1001	565	6	:	:	PUNCT
ajfa-1001	565	7	e1	e1	VERB
ajfa-1001	565	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	565	9	23	23	NUM
ajfa-1001	565	10	table	table	NOUN
ajfa-1001	565	11	5	5	NUM
ajfa-1001	565	12	.	.	PUNCT
ajfa-1001	566	1	australian	australian	ADJ
ajfa-1001	566	2	banks	bank	NOUN
ajfa-1001	566	3	–	–	PUNCT
ajfa-1001	566	4	ni	ni	PROPN
ajfa-1001	566	5	,	,	PUNCT
ajfa-1001	566	6	ci	ci	PROPN
ajfa-1001	566	7	and	and	CCONJ
ajfa-1001	566	8	ffvi	ffvi	NOUN
ajfa-1001	566	9	as	as	ADP
ajfa-1001	566	10	a	a	DET
ajfa-1001	566	11	percentage	percentage	NOUN
ajfa-1001	566	12	of	of	ADP
ajfa-1001	566	13	average	average	ADJ
ajfa-1001	566	14	total	total	ADJ
ajfa-1001	566	15	assets	asset	NOUN
ajfa-1001	566	16	bank	bank	NOUN
ajfa-1001	566	17	income	income	NOUN
ajfa-1001	566	18	2005	2005	NUM
ajfa-1001	566	19	2006	2006	NUM
ajfa-1001	566	20	2007	2007	NUM
ajfa-1001	566	21	2008	2008	NUM
ajfa-1001	566	22	2009	2009	NUM
ajfa-1001	566	23	2010	2010	NUM
ajfa-1001	566	24	mean	mean	NOUN
ajfa-1001	566	25	sd	sd	ADP
ajfa-1001	566	26	ni	ni	PROPN
ajfa-1001	566	27	1.10	1.10	NUM
ajfa-1001	566	28	1.13	1.13	NUM
ajfa-1001	566	29	1.06	1.06	NUM
ajfa-1001	566	30	0.51	0.51	NUM
ajfa-1001	566	31	0.39	0.39	NUM
ajfa-1001	566	32	0.63	0.63	NUM
ajfa-1001	566	33	0.81	0.81	NUM
ajfa-1001	566	34	0.33	0.33	NUM
ajfa-1001	566	35	nab	nab	NOUN
ajfa-1001	566	36	ci	ci	NOUN
ajfa-1001	566	37	0.96	0.96	NUM
ajfa-1001	566	38	1.26	1.26	NUM
ajfa-1001	566	39	1.01	1.01	NUM
ajfa-1001	566	40	0.43	0.43	NUM
ajfa-1001	566	41	0.05	0.05	NUM
ajfa-1001	566	42	0.53	0.53	NUM
ajfa-1001	566	43	0.71	0.71	NUM
ajfa-1001	566	44	0.45	0.45	NUM
ajfa-1001	566	45	ffvi	ffvi	NOUN
ajfa-1001	566	46	0.64	0.64	NUM
ajfa-1001	566	47	0.97	0.97	NUM
ajfa-1001	566	48	0.84	0.84	NUM
ajfa-1001	566	49	0.29	0.29	NUM
ajfa-1001	566	50	-0.28	-0.28	NUM
ajfa-1001	566	51	0.36	0.36	NUM
ajfa-1001	566	52	0.47	0.47	NUM
ajfa-1001	566	53	0.45	0.45	NUM
ajfa-1001	566	54	ni	ni	PROPN
ajfa-1001	566	55	1.06	1.06	NUM
ajfa-1001	566	56	1.12	1.12	NUM
ajfa-1001	566	57	1.13	1.13	NUM
ajfa-1001	566	58	1.06	1.06	NUM
ajfa-1001	566	59	0.86	0.86	NUM
ajfa-1001	566	60	0.90	0.90	NUM
ajfa-1001	566	61	1.02	1.02	NUM
ajfa-1001	566	62	0.12	0.12	NUM
ajfa-1001	566	63	cba	cba	PROPN
ajfa-1001	566	64	ci	ci	PROPN
ajfa-1001	566	65	1.06	1.06	NUM
ajfa-1001	566	66	1.19	1.19	NUM
ajfa-1001	566	67	1.13	1.13	NUM
ajfa-1001	566	68	1.06	1.06	NUM
ajfa-1001	566	69	0.86	0.86	NUM
ajfa-1001	566	70	0.90	0.90	NUM
ajfa-1001	566	71	1.03	1.03	NUM
ajfa-1001	566	72	0.13	0.13	NUM
ajfa-1001	566	73	ffvi	ffvi	NOUN
ajfa-1001	566	74	1.30	1.30	NUM
ajfa-1001	566	75	1.47	1.47	NUM
ajfa-1001	566	76	1.09	1.09	NUM
ajfa-1001	566	77	0.53	0.53	NUM
ajfa-1001	566	78	0.67	0.67	NUM
ajfa-1001	566	79	1.26	1.26	NUM
ajfa-1001	566	80	1.05	1.05	NUM
ajfa-1001	566	81	0.37	0.37	NUM
ajfa-1001	566	82	ni	ni	PROPN
ajfa-1001	566	83	1.15	1.15	NUM
ajfa-1001	566	84	1.10	1.10	NUM
ajfa-1001	566	85	1.04	1.04	NUM
ajfa-1001	566	86	0.97	0.97	NUM
ajfa-1001	566	87	0.68	0.68	NUM
ajfa-1001	566	88	1.06	1.06	NUM
ajfa-1001	566	89	1.00	1.00	NUM
ajfa-1001	566	90	0.17	0.17	NUM
ajfa-1001	566	91	wbc	wbc	PROPN
ajfa-1001	566	92	ci	ci	PROPN
ajfa-1001	566	93	1.12	1.12	NUM
ajfa-1001	566	94	1.10	1.10	NUM
ajfa-1001	566	95	1.03	1.03	NUM
ajfa-1001	566	96	0.96	0.96	NUM
ajfa-1001	566	97	0.62	0.62	NUM
ajfa-1001	566	98	1.02	1.02	NUM
ajfa-1001	566	99	0.97	0.97	NUM
ajfa-1001	566	100	0.19	0.19	NUM
ajfa-1001	566	101	ffvi	ffvi	NOUN
ajfa-1001	566	102	0.70	0.70	NUM
ajfa-1001	566	103	0.96	0.96	NUM
ajfa-1001	566	104	0.80	0.80	NUM
ajfa-1001	566	105	0.88	0.88	NUM
ajfa-1001	566	106	0.44	0.44	NUM
ajfa-1001	566	107	0.91	0.91	NUM
ajfa-1001	566	108	0.78	0.78	NUM
ajfa-1001	566	109	0.19	0.19	NUM
ajfa-1001	566	110	ni	ni	PROPN
ajfa-1001	566	111	1.13	1.13	NUM
ajfa-1001	566	112	1.16	1.16	NUM
ajfa-1001	566	113	1.15	1.15	NUM
ajfa-1001	566	114	0.77	0.77	NUM
ajfa-1001	566	115	0.62	0.62	NUM
ajfa-1001	566	116	0.89	0.89	NUM
ajfa-1001	566	117	0.95	0.95	NUM
ajfa-1001	566	118	0.23	0.23	NUM
ajfa-1001	566	119	anz	anz	PROPN
ajfa-1001	566	120	ci	ci	PROPN
ajfa-1001	566	121	0.99	0.99	NUM
ajfa-1001	566	122	1.10	1.10	NUM
ajfa-1001	566	123	1.06	1.06	NUM
ajfa-1001	566	124	0.78	0.78	NUM
ajfa-1001	566	125	0.38	0.38	NUM
ajfa-1001	566	126	0.73	0.73	NUM
ajfa-1001	566	127	0.84	0.84	NUM
ajfa-1001	566	128	0.27	0.27	NUM
ajfa-1001	566	129	ffvi	ffvi	NOUN
ajfa-1001	566	130	1.01	1.01	NUM
ajfa-1001	566	131	1.17	1.17	NUM
ajfa-1001	566	132	0.95	0.95	NUM
ajfa-1001	566	133	0.76	0.76	NUM
ajfa-1001	566	134	0.34	0.34	NUM
ajfa-1001	566	135	0.72	0.72	NUM
ajfa-1001	566	136	0.83	0.83	NUM
ajfa-1001	566	137	0.29	0.29	NUM
ajfa-1001	566	138	table	table	NOUN
ajfa-1001	566	139	6	6	NUM
ajfa-1001	566	140	.	.	PUNCT
ajfa-1001	567	1	american	american	ADJ
ajfa-1001	567	2	banks	bank	NOUN
ajfa-1001	567	3	–	–	PUNCT
ajfa-1001	567	4	ni	ni	PROPN
ajfa-1001	567	5	,	,	PUNCT
ajfa-1001	567	6	ci	ci	PROPN
ajfa-1001	567	7	and	and	CCONJ
ajfa-1001	567	8	ffvi	ffvi	NOUN
ajfa-1001	567	9	as	as	ADP
ajfa-1001	567	10	a	a	DET
ajfa-1001	567	11	percentage	percentage	NOUN
ajfa-1001	567	12	of	of	ADP
ajfa-1001	567	13	average	average	ADJ
ajfa-1001	567	14	total	total	ADJ
ajfa-1001	567	15	assets	asset	NOUN
ajfa-1001	567	16	bank	bank	NOUN
ajfa-1001	567	17	income	income	NOUN
ajfa-1001	567	18	2005	2005	NUM
ajfa-1001	567	19	2006	2006	NUM
ajfa-1001	567	20	2007	2007	NUM
ajfa-1001	567	21	2008	2008	NUM
ajfa-1001	567	22	2009	2009	NUM
ajfa-1001	567	23	2010	2010	NUM
ajfa-1001	567	24	mean	mean	NOUN
ajfa-1001	567	25	sd	sd	ADP
ajfa-1001	567	26	ni	ni	PROPN
ajfa-1001	567	27	1.37	1.37	NUM
ajfa-1001	567	28	1.54	1.54	NUM
ajfa-1001	567	29	0.94	0.94	NUM
ajfa-1001	567	30	0.23	0.23	NUM
ajfa-1001	567	31	0.31	0.31	NUM
ajfa-1001	567	32	-0.10	-0.10	NUM
ajfa-1001	567	33	0.71	0.71	NUM
ajfa-1001	567	34	0.67	0.67	NUM
ajfa-1001	567	35	bac	bac	PROPN
ajfa-1001	567	36	ci	ci	PROPN
ajfa-1001	567	37	0.97	0.97	NUM
ajfa-1001	567	38	1.62	1.62	NUM
ajfa-1001	567	39	1.50	1.50	NUM
ajfa-1001	567	40	-0.45	-0.45	NUM
ajfa-1001	567	41	0.57	0.57	NUM
ajfa-1001	567	42	0.15	0.15	NUM
ajfa-1001	567	43	0.73	0.73	NUM
ajfa-1001	567	44	0.80	0.80	NUM
ajfa-1001	567	45	ffvi	ffvi	NOUN
ajfa-1001	567	46	0.84	0.84	NUM
ajfa-1001	567	47	1.74	1.74	NUM
ajfa-1001	567	48	1.72	1.72	NUM
ajfa-1001	567	49	-1.83	-1.83	ADV
ajfa-1001	567	50	-0.37	-0.37	NUM
ajfa-1001	567	51	0.15	0.15	NUM
ajfa-1001	567	52	0.37	0.37	NUM
ajfa-1001	567	53	1.37	1.37	NUM
ajfa-1001	567	54	ni	ni	PROPN
ajfa-1001	567	55	1.65	1.65	NUM
ajfa-1001	567	56	1.28	1.28	NUM
ajfa-1001	567	57	0.18	0.18	NUM
ajfa-1001	567	58	-1.34	-1.34	NOUN
ajfa-1001	567	59	-0.08	-0.08	NUM
ajfa-1001	567	60	0.58	0.58	NUM
ajfa-1001	567	61	0.38	0.38	NUM
ajfa-1001	567	62	1.07	1.07	NUM
ajfa-1001	567	63	ctg	ctg	NOUN
ajfa-1001	567	64	ci	ci	NOUN
ajfa-1001	567	65	1.50	1.50	NUM
ajfa-1001	567	66	1.21	1.21	NUM
ajfa-1001	567	67	0.12	0.12	NUM
ajfa-1001	567	68	-2.34	-2.34	NUM
ajfa-1001	567	69	0.27	0.27	NUM
ajfa-1001	567	70	0.72	0.72	NUM
ajfa-1001	567	71	0.25	0.25	NUM
ajfa-1001	567	72	1.37	1.37	NUM
ajfa-1001	567	73	ffvi	ffvi	NOUN
ajfa-1001	567	74	2.30	2.30	NUM
ajfa-1001	567	75	1.71	1.71	NUM
ajfa-1001	567	76	0.77	0.77	NUM
ajfa-1001	567	77	-1.53	-1.53	NUM
ajfa-1001	567	78	0.31	0.31	NUM
ajfa-1001	567	79	-0.07	-0.07	NUM
ajfa-1001	567	80	0.58	0.58	NUM
ajfa-1001	567	81	1.36	1.36	NUM
ajfa-1001	567	82	ni	ni	PROPN
ajfa-1001	567	83	0.72	0.72	NUM
ajfa-1001	567	84	1.13	1.13	NUM
ajfa-1001	567	85	1.05	1.05	NUM
ajfa-1001	567	86	0.30	0.30	NUM
ajfa-1001	567	87	0.56	0.56	NUM
ajfa-1001	567	88	0.84	0.84	NUM
ajfa-1001	567	89	0.77	0.77	NUM
ajfa-1001	567	90	0.31	0.31	NUM
ajfa-1001	567	91	jpm	jpm	PROPN
ajfa-1001	567	92	ci	ci	PROPN
ajfa-1001	567	93	0.68	0.68	NUM
ajfa-1001	567	94	1.15	1.15	NUM
ajfa-1001	567	95	1.10	1.10	NUM
ajfa-1001	567	96	0.04	0.04	NUM
ajfa-1001	567	97	0.82	0.82	NUM
ajfa-1001	567	98	0.90	0.90	NUM
ajfa-1001	567	99	0.78	0.78	NUM
ajfa-1001	567	100	0.40	0.40	NUM
ajfa-1001	567	101	ffvi	ffvi	NOUN
ajfa-1001	567	102	0.79	0.79	NUM
ajfa-1001	567	103	2.41	2.41	NUM
ajfa-1001	567	104	1.14	1.14	NUM
ajfa-1001	567	105	-0.49	-0.49	ADP
ajfa-1001	567	106	0.60	0.60	NUM
ajfa-1001	567	107	0.90	0.90	NUM
ajfa-1001	567	108	0.89	0.89	NUM
ajfa-1001	567	109	0.94	0.94	NUM
ajfa-1001	567	110	ni	ni	PROPN
ajfa-1001	567	111	1.69	1.69	NUM
ajfa-1001	567	112	1.76	1.76	NUM
ajfa-1001	567	113	1.52	1.52	NUM
ajfa-1001	567	114	0.28	0.28	NUM
ajfa-1001	567	115	0.99	0.99	NUM
ajfa-1001	567	116	1.01	1.01	NUM
ajfa-1001	567	117	1.21	1.21	NUM
ajfa-1001	567	118	0.56	0.56	NUM
ajfa-1001	567	119	wfc	wfc	PROPN
ajfa-1001	567	120	ci	ci	PROPN
ajfa-1001	567	121	1.62	1.62	NUM
ajfa-1001	567	122	1.77	1.77	NUM
ajfa-1001	567	123	1.60	1.60	NUM
ajfa-1001	567	124	-0.52	-0.52	NUM
ajfa-1001	567	125	1.77	1.77	NUM
ajfa-1001	567	126	1.15	1.15	NUM
ajfa-1001	567	127	1.23	1.23	NUM
ajfa-1001	567	128	0.89	0.89	NUM
ajfa-1001	567	129	ffvi	ffvi	NOUN
ajfa-1001	567	130	1.95	1.95	NUM
ajfa-1001	567	131	1.90	1.90	NUM
ajfa-1001	567	132	1.78	1.78	NUM
ajfa-1001	567	133	-1.46	-1.46	NOUN
ajfa-1001	567	134	0.30	0.30	NUM
ajfa-1001	567	135	1.06	1.06	NUM
ajfa-1001	567	136	0.92	0.92	NUM
ajfa-1001	567	137	1.33	1.33	NUM
ajfa-1001	567	138	asian	asian	ADJ
ajfa-1001	567	139	journal	journal	NOUN
ajfa-1001	567	140	of	of	ADP
ajfa-1001	567	141	finance	finance	PROPN
ajfa-1001	567	142	&	&	CCONJ
ajfa-1001	567	143	accounting	accounting	PROPN
ajfa-1001	567	144	issn	issn	PROPN
ajfa-1001	567	145	1946	1946	NUM
ajfa-1001	567	146	-	-	PUNCT
ajfa-1001	567	147	052x	052x	NOUN
ajfa-1001	567	148	2011	2011	NUM
ajfa-1001	567	149	,	,	PUNCT
ajfa-1001	567	150	vol	vol	NOUN
ajfa-1001	567	151	.	.	PROPN
ajfa-1001	568	1	3	3	NUM
ajfa-1001	568	2	,	,	PUNCT
ajfa-1001	568	3	no	no	INTJ
ajfa-1001	568	4	.	.	NOUN
ajfa-1001	568	5	1	1	NUM
ajfa-1001	568	6	:	:	PUNCT
ajfa-1001	568	7	e1	e1	VERB
ajfa-1001	568	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	568	9	24	24	NUM
ajfa-1001	568	10	table	table	NOUN
ajfa-1001	568	11	7	7	NUM
ajfa-1001	568	12	.	.	PUNCT
ajfa-1001	569	1	australian	australian	ADJ
ajfa-1001	569	2	banks	bank	NOUN
ajfa-1001	569	3	–	–	PUNCT
ajfa-1001	569	4	changes	change	NOUN
ajfa-1001	569	5	in	in	ADP
ajfa-1001	569	6	tier	tier	NOUN
ajfa-1001	569	7	1	1	NUM
ajfa-1001	569	8	capital	capital	NOUN
ajfa-1001	569	9	ratio	ratio	NOUN
ajfa-1001	569	10	(	(	PUNCT
ajfa-1001	569	11	t1cr	t1cr	PUNCT
ajfa-1001	569	12	)	)	PUNCT
ajfa-1001	569	13	and	and	CCONJ
ajfa-1001	569	14	total	total	ADJ
ajfa-1001	569	15	capital	capital	NOUN
ajfa-1001	569	16	ratio	ratio	NOUN
ajfa-1001	569	17	(	(	PUNCT
ajfa-1001	569	18	tcr	tcr	PROPN
ajfa-1001	569	19	)	)	PUNCT
ajfa-1001	569	20	when	when	SCONJ
ajfa-1001	569	21	fair	fair	ADJ
ajfa-1001	569	22	value	value	NOUN
ajfa-1001	569	23	disclosures	disclosure	NOUN
ajfa-1001	569	24	are	be	AUX
ajfa-1001	569	25	taken	take	VERB
ajfa-1001	569	26	to	to	ADP
ajfa-1001	569	27	shareholders	shareholder	NOUN
ajfa-1001	569	28	’	'	PUNCT
ajfa-1001	569	29	equity	equity	NOUN
ajfa-1001	569	30	bank	bank	PROPN
ajfa-1001	569	31	description	description	NOUN
ajfa-1001	569	32	2005	2005	NUM
ajfa-1001	569	33	2006	2006	NUM
ajfa-1001	569	34	2007	2007	NUM
ajfa-1001	569	35	2008	2008	NUM
ajfa-1001	569	36	2009	2009	NUM
ajfa-1001	569	37	2010	2010	NUM
ajfa-1001	569	38	nab	nab	VERB
ajfa-1001	569	39	t1cr	t1cr	NUM
ajfa-1001	569	40	7.50	7.50	NUM
ajfa-1001	569	41	7.30	7.30	NUM
ajfa-1001	569	42	6.70	6.70	NUM
ajfa-1001	569	43	7.40	7.40	NUM
ajfa-1001	569	44	8.96	8.96	NUM
ajfa-1001	569	45	8.91	8.91	NUM
ajfa-1001	569	46	adjusted	adjust	VERB
ajfa-1001	569	47	t1cr	t1cr	X
ajfa-1001	569	48	7.07	7.07	NUM
ajfa-1001	569	49	7.49	7.49	NUM
ajfa-1001	569	50	6.89	6.89	NUM
ajfa-1001	569	51	7.23	7.23	NUM
ajfa-1001	569	52	8.33	8.33	NUM
ajfa-1001	569	53	8.58	8.58	NUM
ajfa-1001	569	54	tcr	tcr	PROPN
ajfa-1001	569	55	10.50	10.50	NUM
ajfa-1001	569	56	10.80	10.80	NUM
ajfa-1001	569	57	10.00	10.00	NUM
ajfa-1001	569	58	10.90	10.90	NUM
ajfa-1001	569	59	11.48	11.48	NUM
ajfa-1001	569	60	11.36	11.36	NUM
ajfa-1001	569	61	adjusted	adjust	VERB
ajfa-1001	569	62	tcr	tcr	PROPN
ajfa-1001	569	63	10.04	10.04	NUM
ajfa-1001	569	64	10.99	10.99	NUM
ajfa-1001	569	65	10.19	10.19	NUM
ajfa-1001	569	66	10.73	10.73	NUM
ajfa-1001	569	67	10.85	10.85	NUM
ajfa-1001	569	68	11.03	11.03	NUM
ajfa-1001	569	69	cr	cr	PROPN
ajfa-1001	569	70	+	+	NOUN
ajfa-1001	569	71	/-0.46	/-0.46	NOUN
ajfa-1001	569	72	0.19	0.19	NUM
ajfa-1001	569	73	0.19	0.19	NUM
ajfa-1001	569	74	-0.17	-0.17	NOUN
ajfa-1001	569	75	-0.63	-0.63	PROPN
ajfa-1001	569	76	-0.33	-0.33	PROPN
ajfa-1001	569	77	cba	cba	PROPN
ajfa-1001	569	78	t1cr	t1cr	X
ajfa-1001	569	79	7.46	7.46	NUM
ajfa-1001	569	80	7.56	7.56	NUM
ajfa-1001	569	81	7.14	7.14	NUM
ajfa-1001	569	82	8.17	8.17	NUM
ajfa-1001	569	83	8.07	8.07	NUM
ajfa-1001	569	84	9.15	9.15	NUM
ajfa-1001	569	85	adjusted	adjust	VERB
ajfa-1001	569	86	t1cr	t1cr	PUNCT
ajfa-1001	569	87	7.87	7.87	NUM
ajfa-1001	569	88	8.02	8.02	NUM
ajfa-1001	569	89	6.86	6.86	NUM
ajfa-1001	569	90	7.67	7.67	NUM
ajfa-1001	569	91	8.23	8.23	NUM
ajfa-1001	569	92	9.56	9.56	NUM
ajfa-1001	569	93	tcr	tcr	PROPN
ajfa-1001	569	94	9.75	9.75	NUM
ajfa-1001	569	95	9.66	9.66	NUM
ajfa-1001	569	96	9.76	9.76	NUM
ajfa-1001	569	97	11.58	11.58	NUM
ajfa-1001	569	98	10.42	10.42	NUM
ajfa-1001	569	99	11.49	11.49	NUM
ajfa-1001	569	100	adjusted	adjust	VERB
ajfa-1001	569	101	tcr	tcr	PROPN
ajfa-1001	569	102	10.16	10.16	NUM
ajfa-1001	569	103	10.12	10.12	NUM
ajfa-1001	569	104	9.48	9.48	NUM
ajfa-1001	569	105	11.08	11.08	NUM
ajfa-1001	569	106	10.58	10.58	NUM
ajfa-1001	569	107	11.90	11.90	NUM
ajfa-1001	569	108	cr	cr	PROPN
ajfa-1001	569	109	+	+	PROPN
ajfa-1001	569	110	/0.41	/0.41	PROPN
ajfa-1001	570	1	0.46	0.46	NUM
ajfa-1001	570	2	-0.28	-0.28	NUM
ajfa-1001	570	3	-0.50	-0.50	NUM
ajfa-1001	570	4	0.16	0.16	NUM
ajfa-1001	570	5	0.41	0.41	NUM
ajfa-1001	570	6	wbc	wbc	NOUN
ajfa-1001	570	7	t1cr	t1cr	X
ajfa-1001	570	8	7.20	7.20	NUM
ajfa-1001	570	9	6.90	6.90	NUM
ajfa-1001	570	10	6.50	6.50	NUM
ajfa-1001	570	11	7.80	7.80	NUM
ajfa-1001	570	12	8.10	8.10	NUM
ajfa-1001	570	13	9.10	9.10	NUM
ajfa-1001	570	14	adjusted	adjust	VERB
ajfa-1001	570	15	t1cr	t1cr	X
ajfa-1001	570	16	6.58	6.58	NUM
ajfa-1001	570	17	6.69	6.69	NUM
ajfa-1001	570	18	6.16	6.16	NUM
ajfa-1001	570	19	7.68	7.68	NUM
ajfa-1001	570	20	7.79	7.79	NUM
ajfa-1001	570	21	8.86	8.86	NUM
ajfa-1001	570	22	tcr	tcr	PROPN
ajfa-1001	570	23	9.70	9.70	NUM
ajfa-1001	570	24	9.60	9.60	NUM
ajfa-1001	570	25	9.50	9.50	NUM
ajfa-1001	570	26	10.80	10.80	NUM
ajfa-1001	570	27	10.80	10.80	NUM
ajfa-1001	570	28	11.00	11.00	NUM
ajfa-1001	570	29	adjusted	adjust	VERB
ajfa-1001	570	30	tcr	tcr	PROPN
ajfa-1001	570	31	9.08	9.08	NUM
ajfa-1001	570	32	9.39	9.39	NUM
ajfa-1001	570	33	9.16	9.16	NUM
ajfa-1001	570	34	10.68	10.68	NUM
ajfa-1001	570	35	10.49	10.49	NUM
ajfa-1001	570	36	10.76	10.76	NUM
ajfa-1001	570	37	cr	cr	PROPN
ajfa-1001	570	38	+	+	PROPN
ajfa-1001	570	39	/-0.62	/-0.62	X
ajfa-1001	570	40	-0.21	-0.21	NUM
ajfa-1001	570	41	-0.34	-0.34	NUM
ajfa-1001	570	42	-0.12	-0.12	NUM
ajfa-1001	570	43	-0.31	-0.31	NUM
ajfa-1001	570	44	-0.24	-0.24	PROPN
ajfa-1001	570	45	anz	anz	NOUN
ajfa-1001	570	46	t1cr	t1cr	PUNCT
ajfa-1001	570	47	6.90	6.90	NUM
ajfa-1001	570	48	6.80	6.80	NUM
ajfa-1001	570	49	6.70	6.70	NUM
ajfa-1001	570	50	7.70	7.70	NUM
ajfa-1001	570	51	10.60	10.60	NUM
ajfa-1001	570	52	10.10	10.10	NUM
ajfa-1001	570	53	adjusted	adjust	VERB
ajfa-1001	570	54	t1cr	t1cr	X
ajfa-1001	570	55	6.93	6.93	NUM
ajfa-1001	570	56	6.89	6.89	NUM
ajfa-1001	570	57	6.55	6.55	NUM
ajfa-1001	570	58	7.66	7.66	NUM
ajfa-1001	570	59	10.54	10.54	NUM
ajfa-1001	570	60	10.07	10.07	NUM
ajfa-1001	570	61	tcr	tcr	PROPN
ajfa-1001	570	62	10.50	10.50	NUM
ajfa-1001	570	63	10.60	10.60	NUM
ajfa-1001	570	64	10.10	10.10	NUM
ajfa-1001	570	65	11.10	11.10	NUM
ajfa-1001	570	66	13.70	13.70	NUM
ajfa-1001	570	67	11.90	11.90	NUM
ajfa-1001	570	68	adjusted	adjust	VERB
ajfa-1001	570	69	tcr	tcr	PROPN
ajfa-1001	570	70	10.53	10.53	NUM
ajfa-1001	570	71	10.69	10.69	NUM
ajfa-1001	570	72	9.95	9.95	NUM
ajfa-1001	570	73	11.06	11.06	NUM
ajfa-1001	570	74	13.64	13.64	NUM
ajfa-1001	570	75	11.87	11.87	NUM
ajfa-1001	570	76	cr	cr	PROPN
ajfa-1001	570	77	+	+	PROPN
ajfa-1001	570	78	/0.03	/0.03	PROPN
ajfa-1001	571	1	0.09	0.09	NUM
ajfa-1001	571	2	-0.15	-0.15	NUM
ajfa-1001	571	3	-0.04	-0.04	PROPN
ajfa-1001	571	4	-0.06	-0.06	PROPN
ajfa-1001	571	5	-0.03	-0.03	NUM
ajfa-1001	571	6	asian	asian	PROPN
ajfa-1001	571	7	journal	journal	NOUN
ajfa-1001	571	8	of	of	ADP
ajfa-1001	571	9	finance	finance	PROPN
ajfa-1001	571	10	&	&	CCONJ
ajfa-1001	571	11	accounting	accounting	PROPN
ajfa-1001	571	12	issn	issn	PROPN
ajfa-1001	571	13	1946	1946	NUM
ajfa-1001	571	14	-	-	PUNCT
ajfa-1001	571	15	052x	052x	NOUN
ajfa-1001	571	16	2011	2011	NUM
ajfa-1001	571	17	,	,	PUNCT
ajfa-1001	571	18	vol	vol	NOUN
ajfa-1001	571	19	.	.	PROPN
ajfa-1001	572	1	3	3	NUM
ajfa-1001	572	2	,	,	PUNCT
ajfa-1001	572	3	no	no	INTJ
ajfa-1001	572	4	.	.	NOUN
ajfa-1001	572	5	1	1	NUM
ajfa-1001	572	6	:	:	PUNCT
ajfa-1001	572	7	e1	e1	VERB
ajfa-1001	572	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1001	572	9	25	25	NUM
ajfa-1001	572	10	table	table	NOUN
ajfa-1001	572	11	8	8	NUM
ajfa-1001	572	12	.	.	PUNCT
ajfa-1001	573	1	american	american	ADJ
ajfa-1001	573	2	banks	bank	NOUN
ajfa-1001	573	3	–	–	PUNCT
ajfa-1001	573	4	changes	change	NOUN
ajfa-1001	573	5	in	in	ADP
ajfa-1001	573	6	tier	tier	NOUN
ajfa-1001	573	7	1	1	NUM
ajfa-1001	573	8	capital	capital	NOUN
ajfa-1001	573	9	ratio	ratio	NOUN
ajfa-1001	573	10	(	(	PUNCT
ajfa-1001	573	11	t1cr	t1cr	PUNCT
ajfa-1001	573	12	)	)	PUNCT
ajfa-1001	573	13	and	and	CCONJ
ajfa-1001	573	14	total	total	ADJ
ajfa-1001	573	15	capital	capital	NOUN
ajfa-1001	573	16	ratio	ratio	NOUN
ajfa-1001	573	17	(	(	PUNCT
ajfa-1001	573	18	tcr	tcr	PROPN
ajfa-1001	573	19	)	)	PUNCT
ajfa-1001	573	20	when	when	SCONJ
ajfa-1001	573	21	fair	fair	ADJ
ajfa-1001	573	22	value	value	NOUN
ajfa-1001	573	23	disclosures	disclosure	NOUN
ajfa-1001	573	24	are	be	AUX
ajfa-1001	573	25	taken	take	VERB
ajfa-1001	573	26	to	to	ADP
ajfa-1001	573	27	shareholders	shareholder	NOUN
ajfa-1001	573	28	’	'	PUNCT
ajfa-1001	573	29	equity	equity	NOUN
ajfa-1001	573	30	bank	bank	PROPN
ajfa-1001	573	31	description	description	NOUN
ajfa-1001	573	32	2005	2005	NUM
ajfa-1001	573	33	2006	2006	NUM
ajfa-1001	573	34	2007	2007	NUM
ajfa-1001	573	35	2008	2008	NUM
ajfa-1001	573	36	2009	2009	NUM
ajfa-1001	573	37	2010	2010	NUM
ajfa-1001	573	38	bac	bac	NOUN
ajfa-1001	573	39	t1cr	t1cr	PUNCT
ajfa-1001	573	40	8.25	8.25	NUM
ajfa-1001	573	41	8.64	8.64	NUM
ajfa-1001	573	42	6.87	6.87	NUM
ajfa-1001	573	43	9.15	9.15	NUM
ajfa-1001	573	44	10.40	10.40	NUM
ajfa-1001	573	45	11.24	11.24	NUM
ajfa-1001	573	46	adjusted	adjust	VERB
ajfa-1001	573	47	t1cr	t1cr	NUM
ajfa-1001	573	48	8.07	8.07	NUM
ajfa-1001	573	49	8.80	8.80	NUM
ajfa-1001	573	50	7.16	7.16	NUM
ajfa-1001	573	51	7.30	7.30	NUM
ajfa-1001	573	52	9.16	9.16	NUM
ajfa-1001	573	53	11.25	11.25	NUM
ajfa-1001	573	54	tcr	tcr	PROPN
ajfa-1001	573	55	11.08	11.08	NUM
ajfa-1001	573	56	11.88	11.88	NUM
ajfa-1001	573	57	11.02	11.02	NUM
ajfa-1001	573	58	13.00	13.00	NUM
ajfa-1001	573	59	14.66	14.66	NUM
ajfa-1001	573	60	15.77	15.77	NUM
ajfa-1001	573	61	adjusted	adjust	VERB
ajfa-1001	573	62	tcr	tcr	PROPN
ajfa-1001	573	63	10.90	10.90	NUM
ajfa-1001	573	64	12.04	12.04	NUM
ajfa-1001	573	65	11.31	11.31	NUM
ajfa-1001	573	66	11.15	11.15	NUM
ajfa-1001	573	67	13.42	13.42	NUM
ajfa-1001	573	68	15.78	15.78	NUM
ajfa-1001	573	69	cr	cr	PROPN
ajfa-1001	573	70	+	+	PROPN
ajfa-1001	573	71	/-0.18	/-0.18	NOUN
ajfa-1001	573	72	0.16	0.16	NUM
ajfa-1001	573	73	0.29	0.29	NUM
ajfa-1001	573	74	-1.85	-1.85	NUM
ajfa-1001	573	75	-1.24	-1.24	NOUN
ajfa-1001	573	76	0.01	0.01	NUM
ajfa-1001	573	77	ctg	ctg	NOUN
ajfa-1001	573	78	t1cr	t1cr	X
ajfa-1001	573	79	8.79	8.79	NUM
ajfa-1001	573	80	8.59	8.59	NUM
ajfa-1001	573	81	7.12	7.12	NUM
ajfa-1001	573	82	11.92	11.92	NUM
ajfa-1001	573	83	11.67	11.67	NUM
ajfa-1001	573	84	12.91	12.91	NUM
ajfa-1001	573	85	adjusted	adjust	VERB
ajfa-1001	573	86	t1cr	t1cr	X
ajfa-1001	573	87	10.13	10.13	NUM
ajfa-1001	573	88	9.40	9.40	NUM
ajfa-1001	573	89	8.17	8.17	NUM
ajfa-1001	573	90	13.59	13.59	NUM
ajfa-1001	573	91	11.72	11.72	NUM
ajfa-1001	573	92	11.40	11.40	NUM
ajfa-1001	573	93	tcr	tcr	PROPN
ajfa-1001	573	94	12.02	12.02	NUM
ajfa-1001	573	95	11.65	11.65	NUM
ajfa-1001	573	96	10.70	10.70	NUM
ajfa-1001	573	97	15.70	15.70	NUM
ajfa-1001	573	98	15.25	15.25	NUM
ajfa-1001	573	99	16.59	16.59	NUM
ajfa-1001	573	100	adjusted	adjust	VERB
ajfa-1001	573	101	tcr	tcr	PROPN
ajfa-1001	573	102	13.36	13.36	NUM
ajfa-1001	573	103	12.46	12.46	NUM
ajfa-1001	573	104	11.75	11.75	NUM
ajfa-1001	573	105	17.37	17.37	NUM
ajfa-1001	573	106	15.30	15.30	NUM
ajfa-1001	573	107	15.08	15.08	NUM
ajfa-1001	573	108	cr	cr	NOUN
ajfa-1001	574	1	+	+	PROPN
ajfa-1001	574	2	/1.34	/1.34	PROPN
ajfa-1001	574	3	0.81	0.81	NUM
ajfa-1001	574	4	1.05	1.05	NUM
ajfa-1001	574	5	1.67	1.67	NUM
ajfa-1001	574	6	0.05	0.05	NUM
ajfa-1001	574	7	-1.51	-1.51	NOUN
ajfa-1001	574	8	jpm	jpm	PROPN
ajfa-1001	574	9	t1cr	t1cr	X
ajfa-1001	574	10	8.50	8.50	NUM
ajfa-1001	574	11	8.70	8.70	NUM
ajfa-1001	574	12	8.40	8.40	NUM
ajfa-1001	574	13	10.90	10.90	NUM
ajfa-1001	574	14	11.10	11.10	NUM
ajfa-1001	574	15	12.10	12.10	NUM
ajfa-1001	574	16	adjusted	adjust	VERB
ajfa-1001	574	17	t1cr	t1cr	X
ajfa-1001	574	18	8.65	8.65	NUM
ajfa-1001	574	19	8.88	8.88	NUM
ajfa-1001	574	20	8.46	8.46	NUM
ajfa-1001	574	21	10.09	10.09	NUM
ajfa-1001	574	22	10.71	10.71	NUM
ajfa-1001	574	23	12.11	12.11	NUM
ajfa-1001	574	24	tcr	tcr	PROPN
ajfa-1001	574	25	12.00	12.00	NUM
ajfa-1001	574	26	12.30	12.30	NUM
ajfa-1001	574	27	12.60	12.60	NUM
ajfa-1001	574	28	14.80	14.80	NUM
ajfa-1001	574	29	14.80	14.80	NUM
ajfa-1001	574	30	15.50	15.50	NUM
ajfa-1001	574	31	adjusted	adjust	VERB
ajfa-1001	574	32	tcr	tcr	PROPN
ajfa-1001	574	33	12.15	12.15	NUM
ajfa-1001	574	34	12.48	12.48	NUM
ajfa-1001	574	35	12.66	12.66	NUM
ajfa-1001	574	36	13.99	13.99	NUM
ajfa-1001	574	37	14.41	14.41	NUM
ajfa-1001	574	38	15.51	15.51	NUM
ajfa-1001	574	39	cr	cr	PROPN
ajfa-1001	575	1	+	+	PROPN
ajfa-1001	575	2	/0.15	/0.15	X
ajfa-1001	575	3	0.18	0.18	NUM
ajfa-1001	575	4	0.06	0.06	NUM
ajfa-1001	575	5	-0.81	-0.81	NUM
ajfa-1001	575	6	-0.39	-0.39	PROPN
ajfa-1001	575	7	0.01	0.01	NUM
ajfa-1001	575	8	wfc	wfc	PROPN
ajfa-1001	575	9	t1cr	t1cr	NUM
ajfa-1001	575	10	8.26	8.26	NUM
ajfa-1001	575	11	8.95	8.95	NUM
ajfa-1001	575	12	7.59	7.59	NUM
ajfa-1001	575	13	7.84	7.84	NUM
ajfa-1001	575	14	9.25	9.25	NUM
ajfa-1001	575	15	11.16	11.16	NUM
ajfa-1001	575	16	adjusted	adjust	VERB
ajfa-1001	575	17	t1cr	t1cr	X
ajfa-1001	575	18	8.65	8.65	NUM
ajfa-1001	575	19	9.10	9.10	NUM
ajfa-1001	575	20	7.79	7.79	NUM
ajfa-1001	575	21	7.04	7.04	NUM
ajfa-1001	575	22	7.40	7.40	NUM
ajfa-1001	575	23	10.99	10.99	NUM
ajfa-1001	575	24	tcr	tcr	PROPN
ajfa-1001	575	25	11.64	11.64	NUM
ajfa-1001	575	26	12.50	12.50	NUM
ajfa-1001	575	27	10.68	10.68	NUM
ajfa-1001	575	28	11.83	11.83	NUM
ajfa-1001	575	29	13.26	13.26	NUM
ajfa-1001	575	30	15.01	15.01	NUM
ajfa-1001	575	31	adjusted	adjust	VERB
ajfa-1001	575	32	tcr	tcr	PROPN
ajfa-1001	575	33	12.03	12.03	NUM
ajfa-1001	575	34	12.65	12.65	NUM
ajfa-1001	575	35	10.88	10.88	NUM
ajfa-1001	575	36	11.03	11.03	NUM
ajfa-1001	575	37	11.41	11.41	NUM
ajfa-1001	575	38	14.84	14.84	NUM
ajfa-1001	575	39	cr	cr	PROPN
ajfa-1001	576	1	+	+	PROPN
ajfa-1001	576	2	/0.39	/0.39	PROPN
ajfa-1001	576	3	0.15	0.15	NUM
ajfa-1001	576	4	0.20	0.20	NUM
ajfa-1001	576	5	-0.80	-0.80	NOUN
ajfa-1001	576	6	-1.85	-1.85	NUM
ajfa-1001	576	7	-0.17	-0.17	PROPN
ajfa-1001	576	8	table	table	NOUN
ajfa-1001	576	9	9	9	NUM
ajfa-1001	576	10	.	.	PUNCT
ajfa-1001	577	1	american	american	ADJ
ajfa-1001	577	2	banks	bank	NOUN
ajfa-1001	577	3	–	–	PUNCT
ajfa-1001	577	4	total	total	ADJ
ajfa-1001	577	5	capital	capital	NOUN
ajfa-1001	577	6	ratio	ratio	NOUN
ajfa-1001	577	7	(	(	PUNCT
ajfa-1001	577	8	tcr	tcr	PROPN
ajfa-1001	577	9	)	)	PUNCT
ajfa-1001	577	10	and	and	CCONJ
ajfa-1001	577	11	adjusted	adjust	VERB
ajfa-1001	577	12	total	total	ADJ
ajfa-1001	577	13	capital	capital	NOUN
ajfa-1001	577	14	ratio	ratio	NOUN
ajfa-1001	577	15	(	(	PUNCT
ajfa-1001	577	16	%	%	INTJ
ajfa-1001	577	17	)	)	PUNCT
ajfa-1001	577	18	without	without	ADP
ajfa-1001	577	19	the	the	DET
ajfa-1001	577	20	support	support	NOUN
ajfa-1001	577	21	of	of	ADP
ajfa-1001	577	22	tarp	tarp	NOUN
ajfa-1001	577	23	,	,	PUNCT
ajfa-1001	577	24	for	for	ADP
ajfa-1001	577	25	the	the	DET
ajfa-1001	577	26	year	year	NOUN
ajfa-1001	577	27	2008	2008	NUM
ajfa-1001	577	28	bank	bank	PROPN
ajfa-1001	577	29	tcr	tcr	PROPN
ajfa-1001	577	30	adjusted	adjust	VERB
ajfa-1001	577	31	tcr	tcr	PROPN
ajfa-1001	577	32	bac	bac	PROPN
ajfa-1001	577	33	11.86	11.86	NUM
ajfa-1001	577	34	10.02	10.02	NUM
ajfa-1001	577	35	ctg	ctg	X
ajfa-1001	577	36	11.18	11.18	NUM
ajfa-1001	577	37	12.85	12.85	NUM
ajfa-1001	577	38	jpm	jpm	PROPN
ajfa-1001	577	39	12.80	12.80	NUM
ajfa-1001	577	40	11.99	11.99	NUM
ajfa-1001	577	41	wfc	wfc	PROPN
ajfa-1001	577	42	9.56	9.56	NUM
ajfa-1001	577	43	8.76	8.76	NUM