id	sid	tid	token	lemma	pos
cjal-3229	1	1	laws	law	NOUN
cjal-3229	1	2	and	and	CCONJ
cjal-3229	1	3	regulations	regulation	NOUN
cjal-3229	1	4	on	on	ADP
cjal-3229	1	5	problem	problem	NOUN
cjal-3229	1	6	loans	loan	NOUN
cjal-3229	1	7	in	in	ADP
cjal-3229	1	8	japan	japan	PROPN
cjal-3229	1	9	is	be	AUX
cjal-3229	1	10	application	application	NOUN
cjal-3229	1	11	of	of	ADP
cjal-3229	1	12	international	international	ADJ
cjal-3229	1	13	accounting	accounting	NOUN
cjal-3229	1	14	standards	standard	NOUN
cjal-3229	1	15	possible	possible	ADJ
cjal-3229	1	16	columbia	columbia	PROPN
cjal-3229	1	17	journal	journal	PROPN
cjal-3229	1	18	of	of	ADP
cjal-3229	1	19	asian	asian	ADJ
cjal-3229	1	20	law	law	NOUN
cjal-3229	1	21	vol	vol	NOUN
cjal-3229	1	22	.	.	PUNCT
cjal-3229	2	1	18	18	NUM
cjal-3229	2	2	fall	fall	NOUN
cjal-3229	2	3	2004	2004	NUM
cjal-3229	2	4	no	no	NOUN
cjal-3229	2	5	.	.	NOUN
cjal-3229	2	6	1	1	NUM
cjal-3229	2	7	laws	law	NOUN
cjal-3229	2	8	and	and	CCONJ
cjal-3229	2	9	regulations	regulation	NOUN
cjal-3229	2	10	on	on	ADP
cjal-3229	2	11	problem	problem	NOUN
cjal-3229	2	12	loans	loan	NOUN
cjal-3229	2	13	in	in	ADP
cjal-3229	2	14	japan	japan	PROPN
cjal-3229	2	15	is	be	AUX
cjal-3229	2	16	application	application	NOUN
cjal-3229	2	17	of	of	ADP
cjal-3229	2	18	international	international	ADJ
cjal-3229	2	19	accounting	accounting	NOUN
cjal-3229	2	20	standards	standard	NOUN
cjal-3229	2	21	possible	possible	ADJ
cjal-3229	2	22	?	?	PUNCT
cjal-3229	3	1	mitsuru	mitsuru	PROPN
cjal-3229	3	2	misawa	misawa	PROPN
cjal-3229	3	3	*	*	PUNCT
cjal-3229	3	4	i.	i.	PROPN
cjal-3229	3	5	introduction-----------------------------------2	introduction-----------------------------------2	PROPN
cjal-3229	3	6	ii	ii	PROPN
cjal-3229	3	7	.	.	PUNCT
cjal-3229	4	1	the	the	DET
cjal-3229	4	2	demise	demise	NOUN
cjal-3229	4	3	of	of	ADP
cjal-3229	4	4	the	the	DET
cjal-3229	4	5	high	high	ADJ
cjal-3229	4	6	growth	growth	NOUN
cjal-3229	4	7	period	period	NOUN
cjal-3229	4	8	and	and	CCONJ
cjal-3229	4	9	birth	birth	NOUN
cjal-3229	4	10	of	of	ADP
cjal-3229	4	11	the	the	DET
cjal-3229	4	12	bubble	bubble	NOUN
cjal-3229	4	13	economy	economy	NOUN
cjal-3229	4	14	----------------5	----------------5	PROPN
cjal-3229	4	15	iii	iii	PROPN
cjal-3229	4	16	.	.	PUNCT
cjal-3229	4	17	bad	bad	ADJ
cjal-3229	4	18	loans	loan	NOUN
cjal-3229	4	19	under	under	ADP
cjal-3229	4	20	prolonged	prolonged	ADJ
cjal-3229	4	21	business	business	NOUN
cjal-3229	4	22	stagnation	stagnation	NOUN
cjal-3229	4	23	in	in	ADP
cjal-3229	4	24	japan	japan	PROPN
cjal-3229	4	25	-------------------8	-------------------8	ADP
cjal-3229	4	26	iv	iv	X
cjal-3229	4	27	.	.	PUNCT
cjal-3229	5	1	japanese	japanese	ADJ
cjal-3229	5	2	accounting	accounting	NOUN
cjal-3229	5	3	regulations	regulation	NOUN
cjal-3229	5	4	on	on	ADP
cjal-3229	5	5	bad	bad	ADJ
cjal-3229	5	6	loans	loan	NOUN
cjal-3229	5	7	------------------------------------------10	------------------------------------------10	INTJ
cjal-3229	5	8	a.	a.	NOUN
cjal-3229	5	9	the	the	DET
cjal-3229	5	10	commercial	commercial	PROPN
cjal-3229	5	11	code	code	PROPN
cjal-3229	5	12	--------------------------------12	--------------------------------12	PROPN
cjal-3229	5	13	b.	b.	PROPN
cjal-3229	6	1	the	the	DET
cjal-3229	6	2	securities	securities	PROPN
cjal-3229	6	3	exchange	exchange	PROPN
cjal-3229	6	4	law	law	NOUN
cjal-3229	6	5	----------------------------13	----------------------------13	PROPN
cjal-3229	6	6	c.	c.	NOUN
cjal-3229	6	7	the	the	DET
cjal-3229	6	8	japanese	japanese	ADJ
cjal-3229	6	9	gaap	gaap	PROPN
cjal-3229	6	10	-------------------------------15	-------------------------------15	PROPN
cjal-3229	6	11	d.	d.	PROPN
cjal-3229	6	12	dual	dual	ADJ
cjal-3229	6	13	regulations	regulation	NOUN
cjal-3229	6	14	on	on	ADP
cjal-3229	6	15	bad	bad	ADJ
cjal-3229	6	16	loans	loan	NOUN
cjal-3229	6	17	----------------------19	----------------------19	PROPN
cjal-3229	6	18	e.	e.	PROPN
cjal-3229	6	19	corporate	corporate	ADJ
cjal-3229	6	20	tax	tax	NOUN
cjal-3229	6	21	laws	law	NOUN
cjal-3229	6	22	---------------------------------21	---------------------------------21	PROPN
cjal-3229	6	23	f.	f.	PROPN
cjal-3229	6	24	legal	legal	ADJ
cjal-3229	6	25	precedent	precedent	NOUN
cjal-3229	6	26	:	:	PUNCT
cjal-3229	6	27	the	the	DET
cjal-3229	6	28	ltcb	ltcb	PROPN
cjal-3229	6	29	case	case	NOUN
cjal-3229	6	30	----------------------23	----------------------23	PROPN
cjal-3229	6	31	v.	v.	ADP
cjal-3229	6	32	u.s	u.s	PROPN
cjal-3229	6	33	.	.	PROPN
cjal-3229	6	34	accounting	accounting	NOUN
cjal-3229	6	35	regulations	regulation	NOUN
cjal-3229	6	36	on	on	ADP
cjal-3229	6	37	bad	bad	ADJ
cjal-3229	6	38	loans	loan	NOUN
cjal-3229	6	39	--31	--31	PART
cjal-3229	6	40	a.	a.	NOUN
cjal-3229	6	41	securities	securities	PROPN
cjal-3229	6	42	exchange	exchange	NOUN
cjal-3229	6	43	laws	law	NOUN
cjal-3229	6	44	----------------------------31	----------------------------31	PROPN
cjal-3229	6	45	b.	b.	PROPN
cjal-3229	6	46	corporate	corporate	ADJ
cjal-3229	6	47	tax	tax	NOUN
cjal-3229	6	48	laws	law	NOUN
cjal-3229	6	49	---------------------------------33	---------------------------------33	PROPN
cjal-3229	6	50	c.	c.	PROPN
cjal-3229	6	51	legal	legal	ADJ
cjal-3229	6	52	precedent	precedent	NOUN
cjal-3229	6	53	:	:	PUNCT
cjal-3229	6	54	civil	civil	ADJ
cjal-3229	6	55	liability	liability	NOUN
cjal-3229	6	56	----------------------34	----------------------34	PROPN
cjal-3229	6	57	d.	d.	PROPN
cjal-3229	6	58	legal	legal	ADJ
cjal-3229	6	59	precedent	precedent	NOUN
cjal-3229	6	60	:	:	PUNCT
cjal-3229	6	61	criminal	criminal	ADJ
cjal-3229	6	62	liability	liability	NOUN
cjal-3229	6	63	--------------------------34	--------------------------34	PROPN
cjal-3229	6	64	vi	vi	PROPN
cjal-3229	6	65	.	.	PUNCT
cjal-3229	7	1	recommendations	recommendation	NOUN
cjal-3229	7	2	for	for	ADP
cjal-3229	7	3	japan	japan	PROPN
cjal-3229	7	4	----------35	----------35	PROPN
cjal-3229	7	5	"	"	PUNCT
cjal-3229	7	6	professor	professor	NOUN
cjal-3229	7	7	of	of	ADP
cjal-3229	7	8	finance	finance	NOUN
cjal-3229	7	9	,	,	PUNCT
cjal-3229	7	10	university	university	NOUN
cjal-3229	7	11	of	of	ADP
cjal-3229	7	12	hawaii	hawaii	PROPN
cjal-3229	7	13	.	.	PUNCT
cjal-3229	8	1	director	director	PROPN
cjal-3229	8	2	,	,	PUNCT
cjal-3229	8	3	center	center	NOUN
cjal-3229	8	4	for	for	ADP
cjal-3229	8	5	japanese	japanese	ADJ
cjal-3229	8	6	global	global	ADJ
cjal-3229	8	7	investment	investment	NOUN
cjal-3229	8	8	and	and	CCONJ
cjal-3229	8	9	finance	finance	NOUN
cjal-3229	8	10	.	.	PUNCT
cjal-3229	9	1	ph.d	ph.d	PROPN
cjal-3229	9	2	.	.	PROPN
cjal-3229	9	3	,	,	PUNCT
cjal-3229	9	4	university	university	PROPN
cjal-3229	9	5	of	of	ADP
cjal-3229	9	6	michigan	michigan	PROPN
cjal-3229	9	7	(	(	PUNCT
cjal-3229	9	8	1967	1967	NUM
cjal-3229	9	9	)	)	PUNCT
cjal-3229	9	10	.	.	PUNCT
cjal-3229	10	1	mba	mba	PROPN
cjal-3229	10	2	,	,	PUNCT
cjal-3229	10	3	university	university	NOUN
cjal-3229	10	4	of	of	ADP
cjal-3229	10	5	hawaii	hawaii	PROPN
cjal-3229	10	6	the	the	DET
cjal-3229	10	7	east	east	PROPN
cjal-3229	10	8	-	-	PUNCT
cjal-3229	10	9	west	west	PROPN
cjal-3229	10	10	center	center	PROPN
cjal-3229	10	11	(	(	PUNCT
cjal-3229	10	12	1965	1965	NUM
cjal-3229	10	13	)	)	PUNCT
cjal-3229	10	14	.	.	PUNCT
cjal-3229	11	1	l.l.m	l.l.m	PROPN
cjal-3229	11	2	.	.	PUNCT
cjal-3229	11	3	,	,	PUNCT
cjal-3229	11	4	harvard	harvard	PROPN
cjal-3229	11	5	university	university	PROPN
cjal-3229	11	6	(	(	PUNCT
cjal-3229	11	7	1964	1964	NUM
cjal-3229	11	8	)	)	PUNCT
cjal-3229	11	9	.	.	PUNCT
cjal-3229	12	1	l.l.b	l.l.b	PROPN
cjal-3229	12	2	.	.	PROPN
cjal-3229	13	1	,	,	PUNCT
cjal-3229	13	2	tokyo	tokyo	PROPN
cjal-3229	13	3	university	university	NOUN
cjal-3229	13	4	(	(	PUNCT
cjal-3229	13	5	1960	1960	NUM
cjal-3229	13	6	)	)	PUNCT
cjal-3229	13	7	.	.	PUNCT
cjal-3229	14	1	columbia	columbia	PROPN
cjal-3229	14	2	journal	journal	PROPN
cjal-3229	14	3	of	of	ADP
cjal-3229	14	4	asian	asian	PROPN
cjal-3229	14	5	law	law	PROPN
cjal-3229	14	6	vii	vii	PROPN
cjal-3229	14	7	.	.	PUNCT
cjal-3229	15	1	the	the	DET
cjal-3229	15	2	application	application	NOUN
cjal-3229	15	3	of	of	ADP
cjal-3229	15	4	international	international	ADJ
cjal-3229	15	5	accounting	accounting	NOUN
cjal-3229	15	6	standards	standard	NOUN
cjal-3229	15	7	in	in	ADP
cjal-3229	15	8	japan	japan	PROPN
cjal-3229	15	9	-----------------------------------------37	-----------------------------------------37	PROPN
cjal-3229	15	10	a.	a.	NOUN
cjal-3229	15	11	opinions	opinion	NOUN
cjal-3229	15	12	of	of	ADP
cjal-3229	15	13	the	the	DET
cjal-3229	15	14	government	government	NOUN
cjal-3229	15	15	---------------------38	---------------------38	PROPN
cjal-3229	15	16	b.	b.	PROPN
cjal-3229	15	17	opinions	opinion	NOUN
cjal-3229	15	18	of	of	ADP
cjal-3229	15	19	the	the	DET
cjal-3229	15	20	private	private	ADJ
cjal-3229	15	21	sector	sector	NOUN
cjal-3229	15	22	--------------------------42	--------------------------42	PROPN
cjal-3229	15	23	c.	c.	NOUN
cjal-3229	15	24	opinions	opinion	NOUN
cjal-3229	15	25	of	of	ADP
cjal-3229	15	26	journalists	journalist	NOUN
cjal-3229	15	27	-------------------------------------------42	-------------------------------------------42	PROPN
cjal-3229	15	28	viii	viii	PROPN
cjal-3229	15	29	.	.	PUNCT
cjal-3229	16	1	conclusion	conclusion	NOUN
cjal-3229	16	2	-----------------------------43	-----------------------------43	NOUN
cjal-3229	16	3	1	1	X
cjal-3229	16	4	.	.	PUNCT
cjal-3229	16	5	introduction	introduction	NOUN
cjal-3229	16	6	after	after	ADP
cjal-3229	16	7	almost	almost	ADV
cjal-3229	16	8	20	20	NUM
cjal-3229	16	9	years	year	NOUN
cjal-3229	16	10	of	of	ADP
cjal-3229	16	11	prosperity	prosperity	NOUN
cjal-3229	16	12	,	,	PUNCT
cjal-3229	16	13	the	the	DET
cjal-3229	16	14	japanese	japanese	ADJ
cjal-3229	16	15	economy	economy	NOUN
cjal-3229	16	16	began	begin	VERB
cjal-3229	16	17	to	to	PART
cjal-3229	16	18	stagnate	stagnate	VERB
cjal-3229	16	19	in	in	ADP
cjal-3229	16	20	the	the	DET
cjal-3229	16	21	mid1970s	mid1970s	NOUN
cjal-3229	16	22	.	.	PUNCT
cjal-3229	17	1	a	a	DET
cjal-3229	17	2	phenomenal	phenomenal	ADJ
cjal-3229	17	3	bubble	bubble	NOUN
cjal-3229	17	4	economy	economy	NOUN
cjal-3229	17	5	was	be	AUX
cjal-3229	17	6	created	create	VERB
cjal-3229	17	7	by	by	ADP
cjal-3229	17	8	the	the	DET
cjal-3229	17	9	end	end	NOUN
cjal-3229	17	10	of	of	ADP
cjal-3229	17	11	the	the	DET
cjal-3229	17	12	1980s	1980	NOUN
cjal-3229	17	13	(	(	PUNCT
cjal-3229	17	14	table	table	NOUN
cjal-3229	17	15	1	1	NUM
cjal-3229	17	16	)	)	PUNCT
cjal-3229	17	17	.	.	PUNCT
cjal-3229	18	1	after	after	ADP
cjal-3229	18	2	the	the	DET
cjal-3229	18	3	bubble	bubble	NOUN
cjal-3229	18	4	period	period	NOUN
cjal-3229	18	5	,	,	PUNCT
cjal-3229	18	6	enormous	enormous	ADJ
cjal-3229	18	7	bad	bad	ADJ
cjal-3229	18	8	debts	debt	NOUN
cjal-3229	18	9	were	be	AUX
cjal-3229	18	10	created	create	VERB
cjal-3229	18	11	in	in	ADP
cjal-3229	18	12	japanese	japanese	ADJ
cjal-3229	18	13	banks	bank	NOUN
cjal-3229	18	14	.	.	PUNCT
cjal-3229	19	1	as	as	ADP
cjal-3229	19	2	of	of	ADP
cjal-3229	19	3	1999	1999	NUM
cjal-3229	19	4	,	,	PUNCT
cjal-3229	19	5	a	a	DET
cjal-3229	19	6	sum	sum	NOUN
cjal-3229	19	7	of	of	ADP
cjal-3229	19	8	7.3	7.3	NUM
cjal-3229	19	9	trillion	trillion	NUM
cjal-3229	19	10	yen	yen	NOUN
cjal-3229	19	11	of	of	ADP
cjal-3229	19	12	taxpayers	taxpayer	NOUN
cjal-3229	19	13	'	'	PART
cjal-3229	19	14	money	money	NOUN
cjal-3229	19	15	was	be	AUX
cjal-3229	19	16	infused	infuse	VERB
cjal-3229	19	17	into	into	ADP
cjal-3229	19	18	the	the	DET
cjal-3229	19	19	major	major	ADJ
cjal-3229	19	20	banks	bank	NOUN
cjal-3229	19	21	.	.	PUNCT
cjal-3229	20	1	however	however	ADV
cjal-3229	20	2	,	,	PUNCT
cjal-3229	20	3	this	this	DET
cjal-3229	20	4	infusion	infusion	NOUN
cjal-3229	20	5	represents	represent	VERB
cjal-3229	20	6	only	only	ADV
cjal-3229	20	7	the	the	DET
cjal-3229	20	8	beginning	beginning	NOUN
cjal-3229	20	9	of	of	ADP
cjal-3229	20	10	a	a	DET
cjal-3229	20	11	solution	solution	NOUN
cjal-3229	20	12	.	.	PUNCT
cjal-3229	21	1	it	it	PRON
cjal-3229	21	2	is	be	AUX
cjal-3229	21	3	questionable	questionable	ADJ
cjal-3229	21	4	whether	whether	SCONJ
cjal-3229	21	5	or	or	CCONJ
cjal-3229	21	6	not	not	PART
cjal-3229	21	7	the	the	DET
cjal-3229	21	8	banks	bank	NOUN
cjal-3229	21	9	can	can	AUX
cjal-3229	21	10	survive	survive	VERB
cjal-3229	21	11	severe	severe	ADJ
cjal-3229	21	12	worldwide	worldwide	ADJ
cjal-3229	21	13	financial	financial	ADJ
cjal-3229	21	14	competition	competition	NOUN
cjal-3229	21	15	.	.	PUNCT
cjal-3229	22	1	japan	japan	PROPN
cjal-3229	22	2	's	's	PART
cjal-3229	22	3	banking	banking	NOUN
cjal-3229	22	4	policy	policy	NOUN
cjal-3229	22	5	administration	administration	NOUN
cjal-3229	22	6	,	,	PUNCT
cjal-3229	22	7	accused	accuse	VERB
cjal-3229	22	8	of	of	ADP
cjal-3229	22	9	failing	fail	VERB
cjal-3229	22	10	to	to	PART
cjal-3229	22	11	take	take	VERB
cjal-3229	22	12	effective	effective	ADJ
cjal-3229	22	13	measures	measure	NOUN
cjal-3229	22	14	against	against	ADP
cjal-3229	22	15	the	the	DET
cjal-3229	22	16	deterioration	deterioration	NOUN
cjal-3229	22	17	of	of	ADP
cjal-3229	22	18	its	its	PRON
cjal-3229	22	19	banking	banking	NOUN
cjal-3229	22	20	system	system	NOUN
cjal-3229	22	21	,	,	PUNCT
cjal-3229	22	22	is	be	AUX
cjal-3229	22	23	weathering	weather	VERB
cjal-3229	22	24	heavy	heavy	ADJ
cjal-3229	22	25	criticism	criticism	NOUN
cjal-3229	22	26	.	.	PUNCT
cjal-3229	23	1	in	in	ADP
cjal-3229	23	2	the	the	DET
cjal-3229	23	3	august	august	PROPN
cjal-3229	23	4	1995	1995	NUM
cjal-3229	23	5	annual	annual	ADJ
cjal-3229	23	6	report	report	NOUN
cjal-3229	23	7	of	of	ADP
cjal-3229	23	8	the	the	DET
cjal-3229	23	9	international	international	ADJ
cjal-3229	23	10	monetary	monetary	ADJ
cjal-3229	23	11	fund	fund	NOUN
cjal-3229	23	12	(	(	PUNCT
cjal-3229	23	13	"	"	PUNCT
cjal-3229	23	14	imf	imf	PROPN
cjal-3229	23	15	"	"	PUNCT
cjal-3229	23	16	)	)	PUNCT
cjal-3229	23	17	,	,	PUNCT
cjal-3229	23	18	1	1	NUM
cjal-3229	23	19	japan	japan	PROPN
cjal-3229	23	20	's	's	PART
cjal-3229	23	21	banking	banking	NOUN
cjal-3229	23	22	policy	policy	NOUN
cjal-3229	23	23	administration	administration	NOUN
cjal-3229	23	24	was	be	AUX
cjal-3229	23	25	criticized	criticize	VERB
cjal-3229	23	26	for	for	ADP
cjal-3229	23	27	failing	fail	VERB
cjal-3229	23	28	to	to	PART
cjal-3229	23	29	take	take	VERB
cjal-3229	23	30	effective	effective	ADJ
cjal-3229	23	31	measures	measure	NOUN
cjal-3229	23	32	to	to	PART
cjal-3229	23	33	revive	revive	VERB
cjal-3229	23	34	the	the	DET
cjal-3229	23	35	deteriorating	deteriorate	VERB
cjal-3229	23	36	banking	banking	NOUN
cjal-3229	23	37	system	system	NOUN
cjal-3229	23	38	.	.	PUNCT
cjal-3229	24	1	it	it	PRON
cjal-3229	24	2	was	be	AUX
cjal-3229	24	3	further	far	ADV
cjal-3229	24	4	suggested	suggest	VERB
cjal-3229	24	5	that	that	SCONJ
cjal-3229	24	6	"	"	PUNCT
cjal-3229	24	7	waiting	wait	VERB
cjal-3229	24	8	would	would	AUX
cjal-3229	24	9	not	not	PART
cjal-3229	24	10	recover	recover	VERB
cjal-3229	24	11	the	the	DET
cjal-3229	24	12	loss	loss	NOUN
cjal-3229	24	13	,	,	PUNCT
cjal-3229	24	14	but	but	CCONJ
cjal-3229	24	15	rather	rather	ADV
cjal-3229	24	16	increase	increase	VERB
cjal-3229	24	17	it	it	PRON
cjal-3229	24	18	,	,	PUNCT
cjal-3229	24	19	"	"	PUNCT
cjal-3229	24	20	and	and	CCONJ
cjal-3229	24	21	japan	japan	PROPN
cjal-3229	24	22	was	be	AUX
cjal-3229	24	23	asked	ask	VERB
cjal-3229	24	24	to	to	PART
cjal-3229	24	25	take	take	VERB
cjal-3229	24	26	speedy	speedy	ADJ
cjal-3229	24	27	action	action	NOUN
cjal-3229	24	28	to	to	PART
cjal-3229	24	29	correct	correct	VERB
cjal-3229	24	30	the	the	DET
cjal-3229	24	31	problems	problem	NOUN
cjal-3229	24	32	in	in	ADP
cjal-3229	24	33	its	its	PRON
cjal-3229	24	34	banking	banking	NOUN
cjal-3229	24	35	sector	sector	NOUN
cjal-3229	24	36	.	.	PUNCT
cjal-3229	25	1	the	the	DET
cjal-3229	25	2	report	report	NOUN
cjal-3229	25	3	also	also	ADV
cjal-3229	25	4	stated	state	VERB
cjal-3229	25	5	that	that	SCONJ
cjal-3229	25	6	(	(	PUNCT
cjal-3229	25	7	1	1	X
cjal-3229	25	8	)	)	PUNCT
cjal-3229	25	9	market	market	NOUN
cjal-3229	25	10	mechanisms	mechanism	NOUN
cjal-3229	25	11	that	that	PRON
cjal-3229	25	12	were	be	AUX
cjal-3229	25	13	supposed	suppose	VERB
cjal-3229	25	14	to	to	PART
cjal-3229	25	15	help	help	VERB
cjal-3229	25	16	depositors	depositor	NOUN
cjal-3229	25	17	and	and	CCONJ
cjal-3229	25	18	investors	investor	NOUN
cjal-3229	25	19	in	in	ADP
cjal-3229	25	20	selecting	select	VERB
cjal-3229	25	21	banks	bank	NOUN
cjal-3229	25	22	were	be	AUX
cjal-3229	25	23	not	not	PART
cjal-3229	25	24	working	work	VERB
cjal-3229	25	25	because	because	SCONJ
cjal-3229	25	26	of	of	ADP
cjal-3229	25	27	the	the	DET
cjal-3229	25	28	insufficient	insufficient	ADJ
cjal-3229	25	29	disclosure	disclosure	NOUN
cjal-3229	25	30	of	of	ADP
cjal-3229	25	31	operating	operate	VERB
cjal-3229	25	32	information	information	NOUN
cjal-3229	25	33	by	by	ADP
cjal-3229	25	34	the	the	DET
cjal-3229	25	35	banks	bank	NOUN
cjal-3229	25	36	,	,	PUNCT
cjal-3229	25	37	and	and	CCONJ
cjal-3229	25	38	(	(	PUNCT
cjal-3229	25	39	2	2	X
cjal-3229	25	40	)	)	PUNCT
cjal-3229	25	41	it	it	PRON
cjal-3229	25	42	was	be	AUX
cjal-3229	25	43	necessary	necessary	ADJ
cjal-3229	25	44	for	for	SCONJ
cjal-3229	25	45	the	the	DET
cjal-3229	25	46	stockholders	stockholder	NOUN
cjal-3229	25	47	of	of	ADP
cjal-3229	25	48	the	the	DET
cjal-3229	25	49	problematic	problematic	ADJ
cjal-3229	25	50	banks	bank	NOUN
cjal-3229	25	51	to	to	PART
cjal-3229	25	52	demand	demand	VERB
cjal-3229	25	53	that	that	SCONJ
cjal-3229	25	54	the	the	DET
cjal-3229	25	55	banks	bank	NOUN
cjal-3229	25	56	establish	establish	VERB
cjal-3229	25	57	a	a	DET
cjal-3229	25	58	more	more	ADV
cjal-3229	25	59	clear	clear	ADV
cjal-3229	25	60	-	-	PUNCT
cjal-3229	25	61	cut	cut	VERB
cjal-3229	25	62	rule	rule	NOUN
cjal-3229	25	63	to	to	PART
cjal-3229	25	64	specify	specify	VERB
cjal-3229	25	65	how	how	SCONJ
cjal-3229	25	66	the	the	DET
cjal-3229	25	67	necessary	necessary	ADJ
cjal-3229	25	68	funds	fund	NOUN
cjal-3229	25	69	,	,	PUNCT
cjal-3229	25	70	including	include	VERB
cjal-3229	25	71	public	public	ADJ
cjal-3229	25	72	funds	fund	NOUN
cjal-3229	25	73	,	,	PUNCT
cjal-3229	25	74	be	be	AUX
cjal-3229	25	75	secured.2	secured.2	NOUN
cjal-3229	25	76	imf	imf	PROPN
cjal-3229	25	77	,	,	PUNCT
cjal-3229	25	78	annual	annual	ADJ
cjal-3229	25	79	report	report	NOUN
cjal-3229	25	80	,	,	PUNCT
cjal-3229	25	81	1995	1995	NUM
cjal-3229	25	82	,	,	PUNCT
cjal-3229	25	83	"	"	PUNCT
cjal-3229	25	84	international	international	ADJ
cjal-3229	25	85	market	market	NOUN
cjal-3229	25	86	,	,	PUNCT
cjal-3229	25	87	"	"	PUNCT
cjal-3229	25	88	p.	p.	NOUN
cjal-3229	25	89	29	29	NUM
cjal-3229	25	90	.	.	X
cjal-3229	25	91	2	2	NUM
cjal-3229	25	92	an	an	DET
cjal-3229	25	93	article	article	NOUN
cjal-3229	25	94	titled	title	VERB
cjal-3229	25	95	,	,	PUNCT
cjal-3229	25	96	"	"	PUNCT
cjal-3229	25	97	japanese	japanese	ADJ
cjal-3229	25	98	disclosures	disclosure	NOUN
cjal-3229	25	99	not	not	PART
cjal-3229	25	100	showing	show	VERB
cjal-3229	25	101	real	real	ADJ
cjal-3229	25	102	pictures	picture	NOUN
cjal-3229	25	103	,	,	PUNCT
cjal-3229	25	104	"	"	PUNCT
cjal-3229	25	105	appeared	appear	VERB
cjal-3229	25	106	on	on	ADP
cjal-3229	25	107	the	the	DET
cjal-3229	25	108	january	january	PROPN
cjal-3229	25	109	25	25	NUM
cjal-3229	25	110	,	,	PUNCT
cjal-3229	25	111	1995	1995	NUM
cjal-3229	25	112	issue	issue	NOUN
cjal-3229	25	113	of	of	ADP
cjal-3229	25	114	nihon	nihon	PROPN
cjal-3229	25	115	keizai	keizai	PROPN
cjal-3229	25	116	shimbun	shimbun	PROPN
cjal-3229	25	117	(	(	PUNCT
cjal-3229	25	118	japan	japan	PROPN
cjal-3229	25	119	economic	economic	PROPN
cjal-3229	25	120	journal	journal	PROPN
cjal-3229	25	121	,	,	PUNCT
cjal-3229	25	122	hereafter	hereafter	ADJ
cjal-3229	25	123	"	"	PUNCT
cjal-3229	25	124	nikkei	nikkei	NOUN
cjal-3229	25	125	"	"	PUNCT
cjal-3229	25	126	)	)	PUNCT
cjal-3229	25	127	and	and	CCONJ
cjal-3229	25	128	discussed	discuss	VERB
cjal-3229	25	129	a	a	DET
cjal-3229	25	130	way	way	NOUN
cjal-3229	25	131	to	to	PART
cjal-3229	25	132	solve	solve	VERB
cjal-3229	25	133	the	the	DET
cjal-3229	25	134	bad	bad	ADJ
cjal-3229	25	135	debts	debt	NOUN
cjal-3229	25	136	.	.	PUNCT
cjal-3229	26	1	it	it	PRON
cjal-3229	26	2	also	also	ADV
cjal-3229	26	3	referred	refer	VERB
cjal-3229	26	4	to	to	ADP
cjal-3229	26	5	the	the	DET
cjal-3229	26	6	imf	imf	PROPN
cjal-3229	26	7	's	's	PART
cjal-3229	26	8	report	report	NOUN
cjal-3229	26	9	,	,	PUNCT
cjal-3229	26	10	supra	supra	PROPN
cjal-3229	26	11	note	note	PROPN
cjal-3229	26	12	i.	i.	NOUN
cjal-3229	27	1	[	[	X
cjal-3229	27	2	18:1	18:1	NUM
cjal-3229	27	3	regulations	regulation	NOUN
cjal-3229	27	4	on	on	ADP
cjal-3229	27	5	problem	problem	NOUN
cjal-3229	27	6	loans	loan	NOUN
cjal-3229	27	7	in	in	ADP
cjal-3229	27	8	japan	japan	PROPN
cjal-3229	27	9	table	table	PROPN
cjal-3229	27	10	1	1	NUM
cjal-3229	27	11	:	:	PUNCT
cjal-3229	27	12	japan	japan	PROPN
cjal-3229	27	13	's	's	PART
cjal-3229	27	14	economic	economic	ADJ
cjal-3229	27	15	growth	growth	NOUN
cjal-3229	27	16	rates	rate	NOUN
cjal-3229	27	17	(	(	PUNCT
cjal-3229	27	18	annual)3	annual)3	PROPN
cjal-3229	27	19	(	(	PUNCT
cjal-3229	27	20	unit	unit	NOUN
cjal-3229	27	21	%	%	NOUN
cjal-3229	27	22	)	)	PUNCT
cjal-3229	27	23	nominal	nominal	ADJ
cjal-3229	27	24	real	real	ADJ
cjal-3229	27	25	1960	1960	NUM
cjal-3229	27	26	-	-	SYM
cjal-3229	27	27	1970	1970	NUM
cjal-3229	27	28	16.82	16.82	NUM
cjal-3229	27	29	10.45	10.45	NUM
cjal-3229	27	30	1971	1971	NUM
cjal-3229	27	31	-	-	SYM
cjal-3229	27	32	1980	1980	NUM
cjal-3229	27	33	13.12	13.12	NUM
cjal-3229	27	34	5.22	5.22	NUM
cjal-3229	27	35	1981	1981	NUM
cjal-3229	27	36	-	-	SYM
cjal-3229	27	37	1990	1990	NUM
cjal-3229	27	38	5.49	5.49	NUM
cjal-3229	27	39	3.97	3.97	NUM
cjal-3229	27	40	1991	1991	NUM
cjal-3229	27	41	-	-	SYM
cjal-3229	27	42	2000	2000	NUM
cjal-3229	27	43	2.30	2.30	NUM
cjal-3229	27	44	1.73	1.73	NUM
cjal-3229	27	45	2001	2001	NUM
cjal-3229	27	46	-	-	SYM
cjal-3229	27	47	2003	2003	NUM
cjal-3229	27	48	1.65	1.65	NUM
cjal-3229	27	49	1.03	1.03	NUM
cjal-3229	27	50	note	note	NOUN
cjal-3229	27	51	:	:	PUNCT
cjal-3229	27	52	nominal	nominal	ADJ
cjal-3229	27	53	growth	growth	NOUN
cjal-3229	27	54	rates	rate	NOUN
cjal-3229	27	55	are	be	AUX
cjal-3229	27	56	adjusted	adjust	VERB
cjal-3229	27	57	by	by	ADP
cjal-3229	27	58	gdp	gdp	NOUN
cjal-3229	27	59	deflators	deflator	NOUN
cjal-3229	27	60	to	to	PART
cjal-3229	27	61	get	get	VERB
cjal-3229	27	62	real	real	ADJ
cjal-3229	27	63	growth	growth	NOUN
cjal-3229	27	64	rates	rate	NOUN
cjal-3229	27	65	.	.	PUNCT
cjal-3229	28	1	in	in	ADP
cjal-3229	28	2	august	august	PROPN
cjal-3229	28	3	1999	1999	NUM
cjal-3229	28	4	,	,	PUNCT
cjal-3229	28	5	it	it	PRON
cjal-3229	28	6	was	be	AUX
cjal-3229	28	7	revealed	reveal	VERB
cjal-3229	28	8	that	that	SCONJ
cjal-3229	28	9	the	the	DET
cjal-3229	28	10	net	net	ADJ
cjal-3229	28	11	asset	asset	NOUN
cjal-3229	28	12	deficiency	deficiency	NOUN
cjal-3229	28	13	of	of	ADP
cjal-3229	28	14	the	the	DET
cjal-3229	28	15	long	long	ADJ
cjal-3229	28	16	term	term	NOUN
cjal-3229	28	17	credit	credit	NOUN
cjal-3229	28	18	bank	bank	PROPN
cjal-3229	28	19	of	of	ADP
cjal-3229	28	20	japan	japan	PROPN
cjal-3229	28	21	,	,	PUNCT
cjal-3229	28	22	ltd	ltd	PROPN
cjal-3229	28	23	.	.	PROPN
cjal-3229	28	24	(	(	PUNCT
cjal-3229	28	25	"	"	PUNCT
cjal-3229	28	26	ltcb	ltcb	PROPN
cjal-3229	28	27	"	"	PUNCT
cjal-3229	28	28	)	)	PUNCT
cjal-3229	28	29	,	,	PUNCT
cjal-3229	28	30	for	for	ADP
cjal-3229	28	31	the	the	DET
cjal-3229	28	32	quarter	quarter	NOUN
cjal-3229	28	33	ending	end	VERB
cjal-3229	28	34	march	march	PROPN
cjal-3229	28	35	31	31	NUM
cjal-3229	28	36	,	,	PUNCT
cjal-3229	28	37	1999	1999	NUM
cjal-3229	28	38	,	,	PUNCT
cjal-3229	28	39	was	be	AUX
cjal-3229	28	40	y2.78	y2.78	PROPN
cjal-3229	28	41	trillion.4	trillion.4	PROPN
cjal-3229	28	42	the	the	DET
cjal-3229	28	43	report5	report5	NOUN
cjal-3229	28	44	also	also	ADV
cjal-3229	28	45	highlighted	highlight	VERB
cjal-3229	28	46	the	the	DET
cjal-3229	28	47	enactment	enactment	NOUN
cjal-3229	28	48	of	of	ADP
cjal-3229	28	49	the	the	DET
cjal-3229	28	50	financial	financial	ADJ
cjal-3229	28	51	revitalization	revitalization	NOUN
cjal-3229	28	52	law	law	NOUN
cjal-3229	28	53	6	6	NUM
cjal-3229	28	54	by	by	ADP
cjal-3229	28	55	japan	japan	PROPN
cjal-3229	28	56	's	's	PART
cjal-3229	28	57	government	government	NOUN
cjal-3229	28	58	a	a	DET
cjal-3229	28	59	law	law	NOUN
cjal-3229	28	60	intended	intend	VERB
cjal-3229	28	61	to	to	PART
cjal-3229	28	62	pave	pave	VERB
cjal-3229	28	63	the	the	DET
cjal-3229	28	64	way	way	NOUN
cjal-3229	28	65	for	for	ADP
cjal-3229	28	66	the	the	DET
cjal-3229	28	67	nationalization	nationalization	NOUN
cjal-3229	28	68	of	of	ADP
cjal-3229	28	69	asset	asset	NOUN
cjal-3229	28	70	-	-	PUNCT
cjal-3229	28	71	deficient	deficient	ADJ
cjal-3229	28	72	banks	bank	NOUN
cjal-3229	28	73	and	and	CCONJ
cjal-3229	28	74	the	the	DET
cjal-3229	28	75	subsequent	subsequent	ADJ
cjal-3229	28	76	transfer	transfer	NOUN
cjal-3229	28	77	of	of	ADP
cjal-3229	28	78	their	their	PRON
cjal-3229	28	79	business	business	NOUN
cjal-3229	28	80	to	to	ADP
cjal-3229	28	81	other	other	ADJ
cjal-3229	28	82	banks	bank	NOUN
cjal-3229	28	83	.	.	PUNCT
cjal-3229	29	1	on	on	ADP
cjal-3229	29	2	september	september	PROPN
cjal-3229	29	3	28	28	NUM
cjal-3229	29	4	,	,	PUNCT
cjal-3229	29	5	1999	1999	NUM
cjal-3229	29	6	,	,	PUNCT
cjal-3229	29	7	the	the	DET
cjal-3229	29	8	financial	financial	ADJ
cjal-3229	29	9	reconstruction	reconstruction	NOUN
cjal-3229	29	10	commission7	commission7	PROPN
cjal-3229	29	11	decided	decide	VERB
cjal-3229	29	12	to	to	PART
cjal-3229	29	13	transfer	transfer	VERB
cjal-3229	29	14	ltcb	ltcb	NOUN
cjal-3229	29	15	to	to	ADP
cjal-3229	29	16	partners	partner	NOUN
cjal-3229	29	17	,	,	PUNCT
cjal-3229	29	18	8	8	NUM
cjal-3229	29	19	a	a	DET
cjal-3229	29	20	partnership	partnership	NOUN
cjal-3229	29	21	led	lead	VERB
cjal-3229	29	22	by	by	ADP
cjal-3229	29	23	the	the	DET
cjal-3229	29	24	u.s	u.s	PROPN
cjal-3229	29	25	.	.	PROPN
cjal-3229	29	26	firm	firm	PROPN
cjal-3229	29	27	ripple	ripple	VERB
cjal-3229	29	28	3	3	NUM
cjal-3229	29	29	cabinet	cabinet	NOUN
cjal-3229	29	30	office	office	NOUN
cjal-3229	29	31	,	,	PUNCT
cjal-3229	29	32	government	government	NOUN
cjal-3229	29	33	of	of	ADP
cjal-3229	29	34	japan	japan	PROPN
cjal-3229	29	35	,	,	PUNCT
cjal-3229	29	36	economic	economic	ADJ
cjal-3229	29	37	statistics	statistic	NOUN
cjal-3229	29	38	,	,	PUNCT
cjal-3229	29	39	available	available	ADJ
cjal-3229	29	40	at	at	ADP
cjal-3229	29	41	http://www.cao.go.ip	http://www.cao.go.ip	PROPN
cjal-3229	29	42	.	.	PROPN
cjal-3229	29	43	4	4	NUM
cjal-3229	29	44	following	follow	VERB
cjal-3229	29	45	the	the	DET
cjal-3229	29	46	selection	selection	NOUN
cjal-3229	29	47	of	of	ADP
cjal-3229	29	48	the	the	DET
cjal-3229	29	49	preferred	preferred	ADJ
cjal-3229	29	50	acquirer	acquirer	NOUN
cjal-3229	29	51	of	of	ADP
cjal-3229	29	52	the	the	DET
cjal-3229	29	53	ltcb	ltcb	NOUN
cjal-3229	29	54	on	on	ADP
cjal-3229	29	55	march	march	PROPN
cjal-3229	29	56	1	1	NUM
cjal-3229	29	57	,	,	PUNCT
cjal-3229	29	58	2000	2000	NUM
cjal-3229	29	59	,	,	PUNCT
cjal-3229	29	60	all	all	DET
cjal-3229	29	61	common	common	ADJ
cjal-3229	29	62	shares	share	NOUN
cjal-3229	29	63	of	of	ADP
cjal-3229	29	64	the	the	DET
cjal-3229	29	65	ltcb	ltcb	NOUN
cjal-3229	29	66	were	be	AUX
cjal-3229	29	67	transferred	transfer	VERB
cjal-3229	29	68	to	to	ADP
cjal-3229	29	69	new	new	ADJ
cjal-3229	29	70	ltcb	ltcb	PROPN
cjal-3229	29	71	partners	partners	PROPN
cjal-3229	29	72	c.v	c.v	PROPN
cjal-3229	29	73	.	.	PROPN
cjal-3229	29	74	,	,	PUNCT
cjal-3229	29	75	an	an	DET
cjal-3229	29	76	investment	investment	NOUN
cjal-3229	29	77	group	group	NOUN
cjal-3229	29	78	comprising	comprise	VERB
cjal-3229	29	79	leading	lead	VERB
cjal-3229	29	80	u.s	u.s	PROPN
cjal-3229	29	81	.	.	PROPN
cjal-3229	29	82	and	and	CCONJ
cjal-3229	29	83	european	european	ADJ
cjal-3229	29	84	financial	financial	ADJ
cjal-3229	29	85	institutions	institution	NOUN
cjal-3229	29	86	and	and	CCONJ
cjal-3229	29	87	other	other	ADJ
cjal-3229	29	88	investors	investor	NOUN
cjal-3229	29	89	.	.	PUNCT
cjal-3229	30	1	as	as	ADP
cjal-3229	30	2	a	a	DET
cjal-3229	30	3	result	result	NOUN
cjal-3229	30	4	,	,	PUNCT
cjal-3229	30	5	the	the	DET
cjal-3229	30	6	temporary	temporary	ADJ
cjal-3229	30	7	nationalization	nationalization	NOUN
cjal-3229	30	8	came	come	VERB
cjal-3229	30	9	to	to	ADP
cjal-3229	30	10	an	an	DET
cjal-3229	30	11	end	end	NOUN
cjal-3229	30	12	.	.	PUNCT
cjal-3229	31	1	on	on	ADP
cjal-3229	31	2	june	june	PROPN
cjal-3229	31	3	5	5	NUM
cjal-3229	31	4	,	,	PUNCT
cjal-3229	31	5	2000	2000	NUM
cjal-3229	31	6	,	,	PUNCT
cjal-3229	31	7	the	the	DET
cjal-3229	31	8	ltcb	ltcb	NOUN
cjal-3229	31	9	changed	change	VERB
cjal-3229	31	10	its	its	PRON
cjal-3229	31	11	name	name	NOUN
cjal-3229	31	12	to	to	ADP
cjal-3229	31	13	shinsei	shinsei	PROPN
cjal-3229	31	14	bank	bank	NOUN
cjal-3229	31	15	,	,	PUNCT
cjal-3229	31	16	limited	limited	ADJ
cjal-3229	31	17	and	and	CCONJ
cjal-3229	31	18	began	begin	VERB
cjal-3229	31	19	operations	operation	NOUN
cjal-3229	31	20	anew	anew	ADV
cjal-3229	31	21	as	as	ADP
cjal-3229	31	22	a	a	DET
cjal-3229	31	23	private	private	ADJ
cjal-3229	31	24	bank	bank	NOUN
cjal-3229	31	25	under	under	ADP
cjal-3229	31	26	new	new	ADJ
cjal-3229	31	27	management	management	NOUN
cjal-3229	31	28	.	.	PUNCT
cjal-3229	32	1	to	to	PART
cjal-3229	32	2	emphasize	emphasize	VERB
cjal-3229	32	3	its	its	PRON
cjal-3229	32	4	new	new	ADJ
cjal-3229	32	5	beginning	beginning	NOUN
cjal-3229	32	6	,	,	PUNCT
cjal-3229	32	7	the	the	DET
cjal-3229	32	8	bank	bank	NOUN
cjal-3229	32	9	selected	select	VERB
cjal-3229	32	10	the	the	DET
cjal-3229	32	11	name	name	NOUN
cjal-3229	32	12	"	"	PUNCT
cjal-3229	32	13	shinsei	shinsei	ADJ
cjal-3229	32	14	,	,	PUNCT
cjal-3229	32	15	"	"	PUNCT
cjal-3229	32	16	which	which	PRON
cjal-3229	32	17	in	in	ADP
cjal-3229	32	18	japanese	japanese	PROPN
cjal-3229	32	19	means	mean	VERB
cjal-3229	32	20	"	"	PUNCT
cjal-3229	32	21	new	new	ADJ
cjal-3229	32	22	birth	birth	NOUN
cjal-3229	32	23	.	.	PUNCT
cjal-3229	32	24	"	"	PUNCT
cjal-3229	33	1	shinsei	shinsei	PROPN
cjal-3229	33	2	bank	bank	NOUN
cjal-3229	33	3	,	,	PUNCT
cjal-3229	33	4	limited	limited	PROPN
cjal-3229	33	5	is	be	AUX
cjal-3229	33	6	now	now	ADV
cjal-3229	33	7	located	locate	VERB
cjal-3229	33	8	at	at	ADP
cjal-3229	33	9	1	1	NUM
cjal-3229	33	10	-	-	SYM
cjal-3229	33	11	8	8	NUM
cjal-3229	33	12	,	,	PUNCT
cjal-3229	33	13	uchisaiwaicho	uchisaiwaicho	NOUN
cjal-3229	33	14	2	2	NUM
cjal-3229	33	15	-	-	PUNCT
cjal-3229	33	16	chome	chome	NOUN
cjal-3229	33	17	,	,	PUNCT
cjal-3229	33	18	chiyoda	chiyoda	PROPN
cjal-3229	33	19	-	-	PUNCT
cjal-3229	33	20	ku	ku	PROPN
cjal-3229	33	21	,	,	PUNCT
cjal-3229	33	22	tokyo	tokyo	PROPN
cjal-3229	33	23	,	,	PUNCT
cjal-3229	33	24	japan	japan	PROPN
cjal-3229	33	25	with	with	ADP
cjal-3229	33	26	a	a	DET
cjal-3229	33	27	capital	capital	NOUN
cjal-3229	33	28	of	of	ADP
cjal-3229	33	29	451.296	451.296	NUM
cjal-3229	33	30	billion	billion	NUM
cjal-3229	33	31	yen	yen	NOUN
cjal-3229	33	32	and	and	CCONJ
cjal-3229	33	33	with	with	ADP
cjal-3229	33	34	2122	2122	NUM
cjal-3229	33	35	employees	employee	NOUN
cjal-3229	33	36	.	.	PUNCT
cjal-3229	34	1	for	for	ADP
cjal-3229	34	2	details	detail	NOUN
cjal-3229	34	3	see	see	VERB
cjal-3229	34	4	http://www.shinseibank.com/investors/en/aboutcompany/profile.html	http://www.shinseibank.com/investors/en/aboutcompany/profile.html	NUM
cjal-3229	34	5	.	.	PUNCT
cjal-3229	35	1	5	5	NUM
cjal-3229	35	2	see	see	VERB
cjal-3229	35	3	note	note	NOUN
cjal-3229	35	4	2	2	NUM
cjal-3229	35	5	supra	supra	NOUN
cjal-3229	35	6	.	.	PUNCT
cjal-3229	36	1	6	6	NUM
cjal-3229	36	2	the	the	DET
cjal-3229	36	3	exact	exact	ADJ
cjal-3229	36	4	name	name	NOUN
cjal-3229	36	5	of	of	ADP
cjal-3229	36	6	the	the	DET
cjal-3229	36	7	law	law	NOUN
cjal-3229	36	8	was	be	AUX
cjal-3229	36	9	"	"	PUNCT
cjal-3229	36	10	the	the	DET
cjal-3229	36	11	law	law	NOUN
cjal-3229	36	12	concerning	concern	VERB
cjal-3229	36	13	emergency	emergency	NOUN
cjal-3229	36	14	measures	measure	NOUN
cjal-3229	36	15	for	for	ADP
cjal-3229	36	16	the	the	DET
cjal-3229	36	17	reconstruction	reconstruction	NOUN
cjal-3229	36	18	of	of	ADP
cjal-3229	36	19	the	the	DET
cjal-3229	36	20	functions	function	NOUN
cjal-3229	36	21	of	of	ADP
cjal-3229	36	22	the	the	DET
cjal-3229	36	23	financial	financial	ADJ
cjal-3229	36	24	system	system	NOUN
cjal-3229	36	25	(	(	PUNCT
cjal-3229	36	26	law	law	NOUN
cjal-3229	36	27	no	no	NOUN
cjal-3229	36	28	.	.	PROPN
cjal-3229	36	29	132	132	NUM
cjal-3229	36	30	,	,	PUNCT
cjal-3229	36	31	1998	1998	NUM
cjal-3229	36	32	)	)	PUNCT
cjal-3229	36	33	.	.	PUNCT
cjal-3229	36	34	"	"	PUNCT
cjal-3229	37	1	for	for	ADP
cjal-3229	37	2	details	detail	NOUN
cjal-3229	37	3	of	of	ADP
cjal-3229	37	4	the	the	DET
cjal-3229	37	5	law	law	NOUN
cjal-3229	37	6	,	,	PUNCT
cjal-3229	37	7	see	see	VERB
cjal-3229	37	8	http://www.fsa.2o.ip/frc/hourei/hourei.html	http://www.fsa.2o.ip/frc/hourei/hourei.html	PROPN
cjal-3229	37	9	and	and	CCONJ
cjal-3229	37	10	http://www.dpi.or.ip/seisaku/zaisei/box2192.html	http://www.dpi.or.ip/seisaku/zaisei/box2192.html	NOUN
cjal-3229	37	11	.	.	PUNCT
cjal-3229	38	1	7	7	NUM
cjal-3229	38	2	the	the	DET
cjal-3229	38	3	financial	financial	ADJ
cjal-3229	38	4	reconstruction	reconstruction	NOUN
cjal-3229	38	5	commission	commission	PROPN
cjal-3229	38	6	(	(	PUNCT
cjal-3229	38	7	frc	frc	PROPN
cjal-3229	38	8	)	)	PUNCT
cjal-3229	38	9	was	be	AUX
cjal-3229	38	10	merged	merge	VERB
cjal-3229	38	11	into	into	ADP
cjal-3229	38	12	the	the	DET
cjal-3229	38	13	fsa	fsa	PROPN
cjal-3229	38	14	on	on	ADP
cjal-3229	38	15	january	january	PROPN
cjal-3229	38	16	6	6	NUM
cjal-3229	38	17	,	,	PUNCT
cjal-3229	38	18	2001	2001	NUM
cjal-3229	38	19	.	.	PUNCT
cjal-3229	39	1	the	the	DET
cjal-3229	39	2	frc	frc	NOUN
cjal-3229	39	3	had	have	AUX
cjal-3229	39	4	been	be	AUX
cjal-3229	39	5	working	work	VERB
cjal-3229	39	6	to	to	PART
cjal-3229	39	7	restore	restore	VERB
cjal-3229	39	8	the	the	DET
cjal-3229	39	9	stability	stability	NOUN
cjal-3229	39	10	and	and	CCONJ
cjal-3229	39	11	vitality	vitality	NOUN
cjal-3229	39	12	in	in	ADP
cjal-3229	39	13	the	the	DET
cjal-3229	39	14	financial	financial	ADJ
cjal-3229	39	15	system	system	NOUN
cjal-3229	39	16	through	through	ADP
cjal-3229	39	17	the	the	DET
cjal-3229	39	18	quick	quick	ADJ
cjal-3229	39	19	resolution	resolution	NOUN
cjal-3229	39	20	of	of	ADP
cjal-3229	39	21	failed	fail	VERB
cjal-3229	39	22	financial	financial	ADJ
cjal-3229	39	23	institutions	institution	NOUN
cjal-3229	39	24	under	under	ADP
cjal-3229	39	25	the	the	DET
cjal-3229	39	26	financial	financial	ADJ
cjal-3229	39	27	revitalization	revitalization	NOUN
cjal-3229	39	28	law	law	NOUN
cjal-3229	39	29	and	and	CCONJ
cjal-3229	39	30	capital	capital	NOUN
cjal-3229	39	31	injection	injection	NOUN
cjal-3229	39	32	into	into	ADP
cjal-3229	39	33	viable	viable	ADJ
cjal-3229	39	34	institutions	institution	NOUN
cjal-3229	39	35	using	use	VERB
cjal-3229	39	36	public	public	ADJ
cjal-3229	39	37	funds	fund	NOUN
cjal-3229	39	38	under	under	ADP
cjal-3229	39	39	the	the	DET
cjal-3229	39	40	financial	financial	ADJ
cjal-3229	39	41	function	function	NOUN
cjal-3229	39	42	early	early	ADV
cjal-3229	39	43	strengthening	strengthen	VERB
cjal-3229	39	44	law	law	NOUN
cjal-3229	39	45	(	(	PUNCT
cjal-3229	39	46	law	law	NOUN
cjal-3229	39	47	no	no	INTJ
cjal-3229	39	48	.	.	PROPN
cjal-3229	39	49	143	143	NUM
cjal-3229	39	50	,	,	PUNCT
cjal-3229	39	51	1998	1998	NUM
cjal-3229	39	52	)	)	PUNCT
cjal-3229	39	53	.	.	PUNCT
cjal-3229	40	1	with	with	ADP
cjal-3229	40	2	these	these	DET
cjal-3229	40	3	efforts	effort	NOUN
cjal-3229	40	4	,	,	PUNCT
cjal-3229	40	5	the	the	DET
cjal-3229	40	6	environment	environment	NOUN
cjal-3229	40	7	surrounding	surround	VERB
cjal-3229	40	8	financial	financial	ADJ
cjal-3229	40	9	institutions	institution	NOUN
cjal-3229	40	10	had	have	VERB
cjal-3229	40	11	on	on	ADP
cjal-3229	40	12	the	the	DET
cjal-3229	40	13	whole	whole	ADJ
cjal-3229	40	14	regained	regain	VERB
cjal-3229	40	15	stability	stability	NOUN
cjal-3229	40	16	.	.	PUNCT
cjal-3229	41	1	for	for	ADP
cjal-3229	41	2	details	detail	NOUN
cjal-3229	41	3	,	,	PUNCT
cjal-3229	41	4	see	see	VERB
cjal-3229	41	5	http://www.fsa.zo.jp/info/infoe/pamphlet	http://www.fsa.zo.jp/info/infoe/pamphlet	NOUN
cjal-3229	41	6	e.pdf	e.pdf	PROPN
cjal-3229	41	7	.	.	NOUN
cjal-3229	42	1	8	8	NUM
cjal-3229	42	2	"	"	PUNCT
cjal-3229	42	3	partners	partner	NOUN
cjal-3229	42	4	"	"	PUNCT
cjal-3229	42	5	was	be	AUX
cjal-3229	42	6	established	establish	VERB
cjal-3229	42	7	as	as	ADP
cjal-3229	42	8	a	a	DET
cjal-3229	42	9	partnership	partnership	NOUN
cjal-3229	42	10	by	by	ADP
cjal-3229	42	11	ripplewood	ripplewood	NOUN
cjal-3229	42	12	holdings	holding	NOUN
cjal-3229	42	13	,	,	PUNCT
cjal-3229	42	14	l.l.c	l.l.c	NOUN
cjal-3229	42	15	.	.	PROPN
cjal-3229	42	16	,	,	PUNCT
cjal-3229	42	17	of	of	ADP
cjal-3229	42	18	the	the	DET
cjal-3229	42	19	united	united	PROPN
cjal-3229	42	20	states	states	PROPN
cjal-3229	42	21	,	,	PUNCT
cjal-3229	42	22	and	and	CCONJ
cjal-3229	42	23	other	other	ADJ
cjal-3229	42	24	leading	lead	VERB
cjal-3229	42	25	international	international	ADJ
cjal-3229	42	26	financial	financial	ADJ
cjal-3229	42	27	institutions	institution	NOUN
cjal-3229	42	28	as	as	ADV
cjal-3229	42	29	well	well	ADV
cjal-3229	42	30	as	as	ADP
cjal-3229	42	31	other	other	ADJ
cjal-3229	42	32	investors	investor	NOUN
cjal-3229	42	33	with	with	ADP
cjal-3229	42	34	the	the	DET
cjal-3229	42	35	aim	aim	NOUN
cjal-3229	42	36	of	of	ADP
cjal-3229	42	37	acquiring	acquire	VERB
cjal-3229	42	38	ltcb	ltcb	PROPN
cjal-3229	42	39	.	.	PUNCT
cjal-3229	43	1	all	all	DET
cjal-3229	43	2	investor	investor	NOUN
cjal-3229	43	3	groups	group	NOUN
cjal-3229	43	4	participating	participate	VERB
cjal-3229	43	5	in	in	ADP
cjal-3229	43	6	"	"	PUNCT
cjal-3229	43	7	partners	partner	NOUN
cjal-3229	43	8	"	"	PUNCT
cjal-3229	43	9	were	be	AUX
cjal-3229	43	10	expected	expect	VERB
cjal-3229	43	11	to	to	PART
cjal-3229	43	12	have	have	VERB
cjal-3229	43	13	a	a	DET
cjal-3229	43	14	long	long	ADJ
cjal-3229	43	15	-	-	PUNCT
cjal-3229	43	16	term	term	NOUN
cjal-3229	43	17	view	view	NOUN
cjal-3229	43	18	of	of	ADP
cjal-3229	43	19	the	the	DET
cjal-3229	43	20	bank	bank	NOUN
cjal-3229	43	21	's	's	PART
cjal-3229	43	22	development	development	NOUN
cjal-3229	43	23	and	and	CCONJ
cjal-3229	43	24	to	to	PART
cjal-3229	43	25	sustain	sustain	VERB
cjal-3229	43	26	their	their	PRON
cjal-3229	43	27	investment	investment	NOUN
cjal-3229	43	28	for	for	ADP
cjal-3229	43	29	10	10	NUM
cjal-3229	43	30	-15	-15	NUM
cjal-3229	43	31	years	year	NOUN
cjal-3229	43	32	or	or	CCONJ
cjal-3229	43	33	longer	long	ADV
cjal-3229	43	34	.	.	PUNCT
cjal-3229	44	1	principle	principle	ADJ
cjal-3229	44	2	investors	investor	NOUN
cjal-3229	44	3	in	in	ADP
cjal-3229	44	4	"	"	PUNCT
cjal-3229	44	5	partners	partner	NOUN
cjal-3229	44	6	"	"	PUNCT
cjal-3229	44	7	are	be	AUX
cjal-3229	44	8	as	as	SCONJ
cjal-3229	44	9	follows	follow	VERB
cjal-3229	44	10	:	:	PUNCT
cjal-3229	44	11	2004	2004	NUM
cjal-3229	44	12	]	]	PUNCT
cjal-3229	44	13	columbia	columbia	PROPN
cjal-3229	44	14	journal	journal	PROPN
cjal-3229	44	15	ofasianla	ofasianla	PROPN
cjal-3229	44	16	w	w	PROPN
cjal-3229	44	17	wood	wood	PROPN
cjal-3229	44	18	holdings	holding	NOUN
cjal-3229	44	19	llc	llc	PROPN
cjal-3229	44	20	.	.	PUNCT
cjal-3229	45	1	more	more	ADJ
cjal-3229	45	2	than	than	SCONJ
cjal-3229	45	3	y4	y4	PROPN
cjal-3229	45	4	trillion	trillion	NUM
cjal-3229	45	5	of	of	ADP
cjal-3229	45	6	public	public	ADJ
cjal-3229	45	7	funds	fund	NOUN
cjal-3229	45	8	were	be	AUX
cjal-3229	45	9	invested	invest	VERB
cjal-3229	45	10	into	into	ADP
cjal-3229	45	11	the	the	DET
cjal-3229	45	12	bank	bank	NOUN
cjal-3229	45	13	to	to	PART
cjal-3229	45	14	cover	cover	VERB
cjal-3229	45	15	its	its	PRON
cjal-3229	45	16	bad	bad	ADJ
cjal-3229	45	17	loans	loan	NOUN
cjal-3229	45	18	as	as	ADV
cjal-3229	45	19	well	well	ADV
cjal-3229	45	20	as	as	ADP
cjal-3229	45	21	its	its	PRON
cjal-3229	45	22	secondary	secondary	ADJ
cjal-3229	45	23	losses.9	losses.9	NOUN
cjal-3229	45	24	upon	upon	SCONJ
cjal-3229	45	25	the	the	DET
cjal-3229	45	26	announcement	announcement	NOUN
cjal-3229	45	27	of	of	ADP
cjal-3229	45	28	the	the	DET
cjal-3229	45	29	results	result	NOUN
cjal-3229	45	30	of	of	ADP
cjal-3229	45	31	its	its	PRON
cjal-3229	45	32	investigation	investigation	NOUN
cjal-3229	45	33	into	into	ADP
cjal-3229	45	34	19	19	NUM
cjal-3229	45	35	major	major	ADJ
cjal-3229	45	36	banks	bank	NOUN
cjal-3229	45	37	,	,	PUNCT
cjal-3229	45	38	10	10	NUM
cjal-3229	45	39	and	and	CCONJ
cjal-3229	45	40	immediately	immediately	ADV
cjal-3229	45	41	after	after	ADP
cjal-3229	45	42	the	the	DET
cjal-3229	45	43	enactment	enactment	NOUN
cjal-3229	45	44	of	of	ADP
cjal-3229	45	45	the	the	DET
cjal-3229	45	46	financial	financial	ADJ
cjal-3229	45	47	revitalization	revitalization	NOUN
cjal-3229	45	48	law	law	NOUN
cjal-3229	45	49	,	,	PUNCT
cjal-3229	45	50	the	the	DET
cjal-3229	45	51	financial	financial	PROPN
cjal-3229	45	52	services	service	NOUN
cjal-3229	45	53	agency	agency	PROPN
cjal-3229	45	54	(	(	PUNCT
cjal-3229	45	55	"	"	PUNCT
cjal-3229	45	56	fsa	fsa	PROPN
cjal-3229	45	57	"	"	PUNCT
cjal-3229	45	58	)	)	PUNCT
cjal-3229	45	59	suddenly	suddenly	ADV
cjal-3229	45	60	nationalized	nationalize	VERB
cjal-3229	45	61	the	the	DET
cjal-3229	45	62	nippon	nippon	PROPN
cjal-3229	45	63	credit	credit	PROPN
cjal-3229	45	64	bank	bank	PROPN
cjal-3229	45	65	,	,	PUNCT
cjal-3229	45	66	ltd	ltd	PROPN
cjal-3229	45	67	.	.	PROPN
cjal-3229	45	68	(	(	PUNCT
cjal-3229	45	69	"	"	PUNCT
cjal-3229	45	70	ncb	ncb	NOUN
cjal-3229	45	71	"	"	PUNCT
cjal-3229	45	72	)	)	PUNCT
cjal-3229	45	73	"	"	PUNCT
cjal-3229	45	74	because	because	SCONJ
cjal-3229	45	75	the	the	DET
cjal-3229	45	76	bank	bank	NOUN
cjal-3229	45	77	was	be	AUX
cjal-3229	45	78	net	net	ADJ
cjal-3229	45	79	asset	asset	NOUN
cjal-3229	45	80	deficient	deficient	ADJ
cjal-3229	45	81	.	.	PUNCT
cjal-3229	46	1	it	it	PRON
cjal-3229	46	2	is	be	AUX
cjal-3229	46	3	important	important	ADJ
cjal-3229	46	4	to	to	PART
cjal-3229	46	5	note	note	VERB
cjal-3229	46	6	that	that	SCONJ
cjal-3229	46	7	the	the	DET
cjal-3229	46	8	net	net	ADJ
cjal-3229	46	9	worth	worth	ADJ
cjal-3229	46	10	ratios	ratio	NOUN
cjal-3229	46	11	of	of	ADP
cjal-3229	46	12	the	the	DET
cjal-3229	46	13	ltcb	ltcb	PROPN
cjal-3229	46	14	and	and	CCONJ
cjal-3229	46	15	ncb	ncb	PROPN
cjal-3229	46	16	were	be	AUX
cjal-3229	46	17	published	publish	VERB
cjal-3229	46	18	at	at	ADP
cjal-3229	46	19	10	10	NUM
cjal-3229	46	20	%	%	NOUN
cjal-3229	46	21	and	and	CCONJ
cjal-3229	46	22	8	8	NUM
cjal-3229	46	23	%	%	NOUN
cjal-3229	46	24	,	,	PUNCT
cjal-3229	46	25	respectively	respectively	ADV
cjal-3229	46	26	.	.	PUNCT
cjal-3229	47	1	the	the	DET
cjal-3229	47	2	investigation	investigation	NOUN
cjal-3229	47	3	and	and	CCONJ
cjal-3229	47	4	subsequent	subsequent	ADJ
cjal-3229	47	5	nationalization	nationalization	NOUN
cjal-3229	47	6	of	of	ADP
cjal-3229	47	7	ncb	ncb	NOUN
cjal-3229	47	8	is	be	AUX
cjal-3229	47	9	what	what	PRON
cjal-3229	47	10	paine	paine	PROPN
cjal-3229	47	11	webber	webber	PROPN
cjal-3229	47	12	(	(	PUNCT
cjal-3229	47	13	united	united	PROPN
cjal-3229	47	14	states	states	PROPN
cjal-3229	47	15	)	)	PUNCT
cjal-3229	47	16	travelers	traveler	NOUN
cjal-3229	47	17	investment	investment	NOUN
cjal-3229	47	18	deutsche	deutsche	PROPN
cjal-3229	47	19	banc	banc	PROPN
cjal-3229	47	20	alex	alex	PROPN
cjal-3229	47	21	brown	brown	PROPN
cjal-3229	47	22	group	group	PROPN
cjal-3229	47	23	,	,	PUNCT
cjal-3229	47	24	inc	inc	PROPN
cjal-3229	47	25	.	.	PROPN
cjal-3229	48	1	(	(	PUNCT
cjal-3229	48	2	united	united	PROPN
cjal-3229	48	3	states	states	PROPN
cjal-3229	48	4	)	)	PUNCT
cjal-3229	48	5	(	(	PUNCT
cjal-3229	48	6	germany	germany	PROPN
cjal-3229	48	7	)	)	PUNCT
cjal-3229	48	8	mellon	mellon	PROPN
cjal-3229	48	9	bank	bank	PROPN
cjal-3229	48	10	corporation	corporation	PROPN
cjal-3229	48	11	abn	abn	NOUN
cjal-3229	48	12	-	-	PUNCT
cjal-3229	48	13	amro	amro	NOUN
cjal-3229	48	14	bank	bank	NOUN
cjal-3229	48	15	the	the	DET
cjal-3229	48	16	bank	bank	PROPN
cjal-3229	48	17	of	of	ADP
cjal-3229	48	18	nova	nova	PROPN
cjal-3229	48	19	scotia	scotia	PROPN
cjal-3229	48	20	(	(	PUNCT
cjal-3229	48	21	united	united	PROPN
cjal-3229	48	22	states	states	PROPN
cjal-3229	48	23	)	)	PUNCT
cjal-3229	48	24	(	(	PUNCT
cjal-3229	48	25	netherlands	netherlands	PROPN
cjal-3229	48	26	)	)	PUNCT
cjal-3229	48	27	(	(	PUNCT
cjal-3229	48	28	canada	canada	PROPN
cjal-3229	48	29	)	)	PUNCT
cjal-3229	48	30	ripplewood	ripplewood	NOUN
cjal-3229	48	31	group	group	NOUN
cjal-3229	48	32	(	(	PUNCT
cjal-3229	48	33	united	united	PROPN
cjal-3229	48	34	banco	banco	PROPN
cjal-3229	48	35	santander	santander	PROPN
cjal-3229	48	36	(	(	PUNCT
cjal-3229	48	37	spain	spain	PROPN
cjal-3229	48	38	)	)	PUNCT
cjal-3229	48	39	st	st	PROPN
cjal-3229	48	40	.	.	PROPN
cjal-3229	48	41	james	james	PROPN
cjal-3229	48	42	place	place	PROPN
cjal-3229	48	43	capital	capital	PROPN
cjal-3229	48	44	plc	plc	PROPN
cjal-3229	48	45	states	states	PROPN
cjal-3229	48	46	)	)	PUNCT
cjal-3229	48	47	(	(	PUNCT
cjal-3229	48	48	united	united	ADJ
cjal-3229	48	49	kingdom	kingdom	PROPN
cjal-3229	48	50	)	)	PUNCT
cjal-3229	48	51	ge	ge	PROPN
cjal-3229	48	52	capital	capital	PROPN
cjal-3229	48	53	commercial	commercial	PROPN
cjal-3229	48	54	finance	finance	PROPN
cjal-3229	48	55	,	,	PUNCT
cjal-3229	48	56	inc	inc	PROPN
cjal-3229	48	57	.	.	PROPN
cjal-3229	48	58	(	(	PUNCT
cjal-3229	48	59	united	united	PROPN
cjal-3229	48	60	states	states	PROPN
cjal-3229	48	61	)	)	PUNCT
cjal-3229	48	62	for	for	ADP
cjal-3229	48	63	details	detail	NOUN
cjal-3229	48	64	of	of	ADP
cjal-3229	48	65	"	"	PUNCT
cjal-3229	48	66	partners	partner	NOUN
cjal-3229	48	67	,	,	PUNCT
cjal-3229	48	68	"	"	PUNCT
cjal-3229	48	69	see	see	VERB
cjal-3229	48	70	ltcb	ltcb	PROPN
cjal-3229	48	71	's	's	PART
cjal-3229	48	72	annual	annual	ADJ
cjal-3229	48	73	report	report	NOUN
cjal-3229	48	74	,	,	PUNCT
cjal-3229	48	75	1999	1999	NUM
cjal-3229	48	76	,	,	PUNCT
cjal-3229	48	77	available	available	ADJ
cjal-3229	48	78	at	at	ADP
cjal-3229	48	79	http://www.shinseibank.com/investors/ir/index.html	http://www.shinseibank.com/investors/ir/index.html	PROPN
cjal-3229	48	80	.	.	PROPN
cjal-3229	49	1	9	9	NUM
cjal-3229	49	2	in	in	ADP
cjal-3229	49	3	view	view	NOUN
cjal-3229	49	4	of	of	ADP
cjal-3229	49	5	the	the	DET
cjal-3229	49	6	large	large	ADJ
cjal-3229	49	7	loss	loss	NOUN
cjal-3229	49	8	amounts	amount	NOUN
cjal-3229	49	9	incurred	incur	VERB
cjal-3229	49	10	in	in	ADP
cjal-3229	49	11	the	the	DET
cjal-3229	49	12	disposal	disposal	NOUN
cjal-3229	49	13	of	of	ADP
cjal-3229	49	14	non	non	ADJ
cjal-3229	49	15	-	-	ADJ
cjal-3229	49	16	performing	perform	VERB
cjal-3229	49	17	assets	asset	NOUN
cjal-3229	49	18	,	,	PUNCT
cjal-3229	49	19	at	at	ADP
cjal-3229	49	20	the	the	DET
cjal-3229	49	21	time	time	NOUN
cjal-3229	49	22	of	of	ADP
cjal-3229	49	23	the	the	DET
cjal-3229	49	24	termination	termination	NOUN
cjal-3229	49	25	of	of	ADP
cjal-3229	49	26	temporary	temporary	ADJ
cjal-3229	49	27	nationalization	nationalization	NOUN
cjal-3229	49	28	,	,	PUNCT
cjal-3229	49	29	ltcb	ltcb	PROPN
cjal-3229	49	30	made	make	VERB
cjal-3229	49	31	an	an	DET
cjal-3229	49	32	application	application	NOUN
cjal-3229	49	33	for	for	ADP
cjal-3229	49	34	special	special	ADJ
cjal-3229	49	35	financial	financial	ADJ
cjal-3229	49	36	assistance	assistance	NOUN
cjal-3229	49	37	(	(	PUNCT
cjal-3229	49	38	a	a	DET
cjal-3229	49	39	monetary	monetary	ADJ
cjal-3229	49	40	grant	grant	NOUN
cjal-3229	49	41	and	and	CCONJ
cjal-3229	49	42	a	a	DET
cjal-3229	49	43	supplement	supplement	NOUN
cjal-3229	49	44	to	to	PART
cjal-3229	49	45	offset	offset	VERB
cjal-3229	49	46	losses	loss	NOUN
cjal-3229	49	47	incurred	incur	VERB
cjal-3229	49	48	in	in	ADP
cjal-3229	49	49	the	the	DET
cjal-3229	49	50	conduct	conduct	NOUN
cjal-3229	49	51	of	of	ADP
cjal-3229	49	52	the	the	DET
cjal-3229	49	53	activities	activity	NOUN
cjal-3229	49	54	of	of	ADP
cjal-3229	49	55	a	a	DET
cjal-3229	49	56	bank	bank	NOUN
cjal-3229	49	57	under	under	ADP
cjal-3229	49	58	temporary	temporary	ADJ
cjal-3229	49	59	nationalization	nationalization	NOUN
cjal-3229	49	60	)	)	PUNCT
cjal-3229	49	61	to	to	ADP
cjal-3229	49	62	the	the	DET
cjal-3229	49	63	japanese	japanese	ADJ
cjal-3229	49	64	deposit	deposit	NOUN
cjal-3229	49	65	insurance	insurance	NOUN
cjal-3229	49	66	corporation	corporation	NOUN
cjal-3229	49	67	(	(	PUNCT
cjal-3229	49	68	dic	dic	PROPN
cjal-3229	49	69	)	)	PUNCT
cjal-3229	49	70	.	.	PUNCT
cjal-3229	50	1	the	the	DET
cjal-3229	50	2	total	total	ADJ
cjal-3229	50	3	amount	amount	NOUN
cjal-3229	50	4	of	of	ADP
cjal-3229	50	5	this	this	DET
cjal-3229	50	6	assistance	assistance	NOUN
cjal-3229	50	7	was	be	AUX
cjal-3229	50	8	y3,588.0	y3,588.0	PROPN
cjal-3229	50	9	billion	billion	NUM
cjal-3229	50	10	.	.	PUNCT
cjal-3229	51	1	for	for	ADP
cjal-3229	51	2	details	detail	NOUN
cjal-3229	51	3	,	,	PUNCT
cjal-3229	51	4	see	see	VERB
cjal-3229	51	5	ltcb	ltcb	PROPN
cjal-3229	51	6	's	's	PART
cjal-3229	51	7	annual	annual	ADJ
cjal-3229	51	8	report	report	NOUN
cjal-3229	51	9	,	,	PUNCT
cjal-3229	51	10	2000	2000	NUM
cjal-3229	51	11	,	,	PUNCT
cjal-3229	51	12	available	available	ADJ
cjal-3229	51	13	at	at	ADP
cjal-3229	51	14	http://www.shinseibank.com/investors/ir/index.html	http://www.shinseibank.com/investors/ir/index.html	PROPN
cjal-3229	51	15	.	.	PUNCT
cjal-3229	52	1	10	10	NUM
cjal-3229	52	2	the	the	DET
cjal-3229	52	3	fsa	fsa	PROPN
cjal-3229	52	4	was	be	AUX
cjal-3229	52	5	created	create	VERB
cjal-3229	52	6	as	as	ADP
cjal-3229	52	7	of	of	ADP
cjal-3229	52	8	july	july	PROPN
cjal-3229	52	9	1	1	NUM
cjal-3229	52	10	,	,	PUNCT
cjal-3229	52	11	1997	1997	NUM
cjal-3229	52	12	,	,	PUNCT
cjal-3229	52	13	with	with	ADP
cjal-3229	52	14	the	the	DET
cjal-3229	52	15	integration	integration	NOUN
cjal-3229	52	16	of	of	ADP
cjal-3229	52	17	the	the	DET
cjal-3229	52	18	financial	financial	ADJ
cjal-3229	52	19	supervisory	supervisory	ADJ
cjal-3229	52	20	agency	agency	NOUN
cjal-3229	52	21	and	and	CCONJ
cjal-3229	52	22	the	the	DET
cjal-3229	52	23	financial	financial	ADJ
cjal-3229	52	24	system	system	NOUN
cjal-3229	52	25	planning	planning	NOUN
cjal-3229	52	26	bureau	bureau	NOUN
cjal-3229	52	27	of	of	ADP
cjal-3229	52	28	the	the	DET
cjal-3229	52	29	ministry	ministry	PROPN
cjal-3229	52	30	of	of	ADP
cjal-3229	52	31	finance	finance	PROPN
cjal-3229	52	32	.	.	PUNCT
cjal-3229	53	1	the	the	DET
cjal-3229	53	2	new	new	PROPN
cjal-3229	53	3	fsa	fsa	PROPN
cjal-3229	53	4	has	have	VERB
cjal-3229	53	5	integral	integral	ADJ
cjal-3229	53	6	responsibility	responsibility	NOUN
cjal-3229	53	7	over	over	ADP
cjal-3229	53	8	planning	planning	NOUN
cjal-3229	53	9	of	of	ADP
cjal-3229	53	10	the	the	DET
cjal-3229	53	11	financial	financial	ADJ
cjal-3229	53	12	system	system	NOUN
cjal-3229	53	13	and	and	CCONJ
cjal-3229	53	14	supervision	supervision	NOUN
cjal-3229	53	15	and	and	CCONJ
cjal-3229	53	16	inspection	inspection	NOUN
cjal-3229	53	17	of	of	ADP
cjal-3229	53	18	financial	financial	ADJ
cjal-3229	53	19	institutions	institution	NOUN
cjal-3229	53	20	.	.	PUNCT
cjal-3229	54	1	in	in	ADP
cjal-3229	54	2	view	view	NOUN
cjal-3229	54	3	of	of	ADP
cjal-3229	54	4	the	the	DET
cjal-3229	54	5	rapid	rapid	ADJ
cjal-3229	54	6	changes	change	NOUN
cjal-3229	54	7	in	in	ADP
cjal-3229	54	8	the	the	DET
cjal-3229	54	9	environment	environment	NOUN
cjal-3229	54	10	surrounding	surround	VERB
cjal-3229	54	11	the	the	DET
cjal-3229	54	12	economy	economy	NOUN
cjal-3229	54	13	and	and	CCONJ
cjal-3229	54	14	financial	financial	ADJ
cjal-3229	54	15	markets	market	NOUN
cjal-3229	54	16	,	,	PUNCT
cjal-3229	54	17	there	there	PRON
cjal-3229	54	18	has	have	AUX
cjal-3229	54	19	been	be	AUX
cjal-3229	54	20	a	a	DET
cjal-3229	54	21	focus	focus	NOUN
cjal-3229	54	22	on	on	ADP
cjal-3229	54	23	building	build	VERB
cjal-3229	54	24	a	a	DET
cjal-3229	54	25	stable	stable	ADJ
cjal-3229	54	26	and	and	CCONJ
cjal-3229	54	27	vigorous	vigorous	ADJ
cjal-3229	54	28	financial	financial	ADJ
cjal-3229	54	29	system	system	NOUN
cjal-3229	54	30	,	,	PUNCT
cjal-3229	54	31	and	and	CCONJ
cjal-3229	54	32	securing	secure	VERB
cjal-3229	54	33	efficiency	efficiency	NOUN
cjal-3229	54	34	and	and	CCONJ
cjal-3229	54	35	fairness	fairness	NOUN
cjal-3229	54	36	in	in	ADP
cjal-3229	54	37	the	the	DET
cjal-3229	54	38	financial	financial	ADJ
cjal-3229	54	39	markets	market	NOUN
cjal-3229	54	40	.	.	PUNCT
cjal-3229	55	1	in	in	ADP
cjal-3229	55	2	the	the	DET
cjal-3229	55	3	supervision	supervision	NOUN
cjal-3229	55	4	and	and	CCONJ
cjal-3229	55	5	inspection	inspection	NOUN
cjal-3229	55	6	of	of	ADP
cjal-3229	55	7	financial	financial	ADJ
cjal-3229	55	8	institutions	institution	NOUN
cjal-3229	55	9	,	,	PUNCT
cjal-3229	55	10	further	further	ADJ
cjal-3229	55	11	efforts	effort	NOUN
cjal-3229	55	12	to	to	PART
cjal-3229	55	13	maintain	maintain	VERB
cjal-3229	55	14	and	and	CCONJ
cjal-3229	55	15	improve	improve	VERB
cjal-3229	55	16	the	the	DET
cjal-3229	55	17	soundness	soundness	NOUN
cjal-3229	55	18	of	of	ADP
cjal-3229	55	19	financial	financial	ADJ
cjal-3229	55	20	institutions	institution	NOUN
cjal-3229	55	21	have	have	AUX
cjal-3229	55	22	been	be	AUX
cjal-3229	55	23	made	make	VERB
cjal-3229	55	24	.	.	PUNCT
cjal-3229	56	1	coordination	coordination	NOUN
cjal-3229	56	2	with	with	ADP
cjal-3229	56	3	foreign	foreign	ADJ
cjal-3229	56	4	financial	financial	ADJ
cjal-3229	56	5	authorities	authority	NOUN
cjal-3229	56	6	has	have	AUX
cjal-3229	56	7	been	be	AUX
cjal-3229	56	8	strengthened	strengthen	VERB
cjal-3229	56	9	in	in	ADP
cjal-3229	56	10	order	order	NOUN
cjal-3229	56	11	to	to	PART
cjal-3229	56	12	cope	cope	VERB
cjal-3229	56	13	adequately	adequately	ADV
cjal-3229	56	14	with	with	ADP
cjal-3229	56	15	the	the	DET
cjal-3229	56	16	globalization	globalization	NOUN
cjal-3229	56	17	of	of	ADP
cjal-3229	56	18	finance	finance	NOUN
cjal-3229	56	19	.	.	PUNCT
cjal-3229	57	1	for	for	ADP
cjal-3229	57	2	the	the	DET
cjal-3229	57	3	details	detail	NOUN
cjal-3229	57	4	of	of	ADP
cjal-3229	57	5	fsa	fsa	PROPN
cjal-3229	57	6	see	see	VERB
cjal-3229	57	7	http://www.fsa.go.ip/info/infoe/xamphlet	http://www.fsa.go.ip/info/infoe/xamphlet	PROPN
cjal-3229	57	8	e.pdf	e.pdf	PROPN
cjal-3229	57	9	.	.	PUNCT
cjal-3229	58	1	11	11	NUM
cjal-3229	58	2	on	on	ADP
cjal-3229	58	3	december	december	PROPN
cjal-3229	58	4	13	13	NUM
cjal-3229	58	5	,	,	PUNCT
cjal-3229	58	6	1998	1998	NUM
cjal-3229	58	7	,	,	PUNCT
cjal-3229	58	8	ncb	ncb	PROPN
cjal-3229	58	9	was	be	AUX
cjal-3229	58	10	notified	notify	VERB
cjal-3229	58	11	of	of	ADP
cjal-3229	58	12	the	the	DET
cjal-3229	58	13	decision	decision	NOUN
cjal-3229	58	14	by	by	ADP
cjal-3229	58	15	the	the	DET
cjal-3229	58	16	prime	prime	ADJ
cjal-3229	58	17	minister	minister	NOUN
cjal-3229	58	18	to	to	PART
cjal-3229	58	19	initiate	initiate	VERB
cjal-3229	58	20	special	special	ADJ
cjal-3229	58	21	public	public	ADJ
cjal-3229	58	22	management	management	NOUN
cjal-3229	58	23	of	of	ADP
cjal-3229	58	24	ncb	ncb	PROPN
cjal-3229	58	25	pursuant	pursuant	VERB
cjal-3229	58	26	to	to	ADP
cjal-3229	58	27	the	the	DET
cjal-3229	58	28	financial	financial	ADJ
cjal-3229	58	29	revitalization	revitalization	NOUN
cjal-3229	58	30	law	law	NOUN
cjal-3229	58	31	(	(	PUNCT
cjal-3229	58	32	law	law	NOUN
cjal-3229	58	33	no	no	INTJ
cjal-3229	58	34	.	.	NOUN
cjal-3229	58	35	132	132	NUM
cjal-3229	58	36	of	of	ADP
cjal-3229	58	37	1998	1998	NUM
cjal-3229	58	38	)	)	PUNCT
cjal-3229	58	39	.	.	PUNCT
cjal-3229	59	1	as	as	ADP
cjal-3229	59	2	a	a	DET
cjal-3229	59	3	result	result	NOUN
cjal-3229	59	4	,	,	PUNCT
cjal-3229	59	5	ncb	ncb	PROPN
cjal-3229	59	6	was	be	AUX
cjal-3229	59	7	nationalized	nationalize	VERB
cjal-3229	59	8	and	and	CCONJ
cjal-3229	59	9	all	all	PRON
cjal-3229	59	10	of	of	ADP
cjal-3229	59	11	its	its	PRON
cjal-3229	59	12	shares	share	NOUN
cjal-3229	59	13	were	be	AUX
cjal-3229	59	14	acquired	acquire	VERB
cjal-3229	59	15	by	by	ADP
cjal-3229	59	16	the	the	DET
cjal-3229	59	17	deposit	deposit	NOUN
cjal-3229	59	18	insurance	insurance	NOUN
cjal-3229	59	19	corporation	corporation	NOUN
cjal-3229	59	20	(	(	PUNCT
cjal-3229	59	21	dic	dic	PROPN
cjal-3229	59	22	)	)	PUNCT
cjal-3229	59	23	on	on	ADP
cjal-3229	59	24	december	december	PROPN
cjal-3229	59	25	17	17	NUM
cjal-3229	59	26	,	,	PUNCT
cjal-3229	59	27	1998	1998	NUM
cjal-3229	59	28	.	.	PUNCT
cjal-3229	60	1	a	a	DET
cjal-3229	60	2	new	new	ADJ
cjal-3229	60	3	management	management	NOUN
cjal-3229	60	4	team	team	NOUN
cjal-3229	60	5	was	be	AUX
cjal-3229	60	6	appointed	appoint	VERB
cjal-3229	60	7	by	by	ADP
cjal-3229	60	8	the	the	DET
cjal-3229	60	9	dic	dic	PROPN
cjal-3229	60	10	effective	effective	ADJ
cjal-3229	60	11	december	december	PROPN
cjal-3229	60	12	25	25	NUM
cjal-3229	60	13	,	,	PUNCT
cjal-3229	60	14	1998	1998	NUM
cjal-3229	60	15	.	.	PUNCT
cjal-3229	61	1	on	on	ADP
cjal-3229	61	2	september	september	PROPN
cjal-3229	61	3	1	1	NUM
cjal-3229	61	4	,	,	PUNCT
cjal-3229	61	5	2000	2000	NUM
cjal-3229	61	6	,	,	PUNCT
cjal-3229	61	7	ncb	ncb	PROPN
cjal-3229	61	8	ended	end	VERB
cjal-3229	61	9	its	its	PRON
cjal-3229	61	10	period	period	NOUN
cjal-3229	61	11	of	of	ADP
cjal-3229	61	12	special	special	ADJ
cjal-3229	61	13	public	public	ADJ
cjal-3229	61	14	management	management	NOUN
cjal-3229	61	15	that	that	PRON
cjal-3229	61	16	began	begin	VERB
cjal-3229	61	17	on	on	ADP
cjal-3229	61	18	december	december	PROPN
cjal-3229	61	19	13	13	NUM
cjal-3229	61	20	,	,	PUNCT
cjal-3229	61	21	1998	1998	NUM
cjal-3229	61	22	upon	upon	SCONJ
cjal-3229	61	23	the	the	DET
cjal-3229	61	24	closing	closing	NOUN
cjal-3229	61	25	of	of	ADP
cjal-3229	61	26	a	a	DET
cjal-3229	61	27	share	share	NOUN
cjal-3229	61	28	purchase	purchase	NOUN
cjal-3229	61	29	agreement	agreement	NOUN
cjal-3229	61	30	dated	date	VERB
cjal-3229	61	31	june	june	PROPN
cjal-3229	61	32	30	30	NUM
cjal-3229	61	33	,	,	PUNCT
cjal-3229	61	34	2000	2000	NUM
cjal-3229	61	35	for	for	ADP
cjal-3229	61	36	the	the	DET
cjal-3229	61	37	transfer	transfer	NOUN
cjal-3229	61	38	of	of	ADP
cjal-3229	61	39	the	the	DET
cjal-3229	61	40	bank	bank	NOUN
cjal-3229	61	41	's	's	PART
cjal-3229	61	42	stock	stock	NOUN
cjal-3229	61	43	by	by	ADP
cjal-3229	61	44	the	the	DET
cjal-3229	61	45	dic	dic	NOUN
cjal-3229	61	46	to	to	ADP
cjal-3229	61	47	an	an	DET
cjal-3229	61	48	investment	investment	NOUN
cjal-3229	61	49	group	group	NOUN
cjal-3229	61	50	consisting	consist	VERB
cjal-3229	61	51	of	of	ADP
cjal-3229	61	52	softbank	softbank	PROPN
cjal-3229	61	53	corp	corp	PROPN
cjal-3229	61	54	.	.	PROPN
cjal-3229	61	55	,	,	PUNCT
cjal-3229	61	56	orix	orix	PROPN
cjal-3229	61	57	corporation	corporation	PROPN
cjal-3229	61	58	,	,	PUNCT
cjal-3229	61	59	the	the	DET
cjal-3229	61	60	tokio	tokio	PROPN
cjal-3229	61	61	marine	marine	PROPN
cjal-3229	61	62	and	and	CCONJ
cjal-3229	61	63	fire	fire	PROPN
cjal-3229	61	64	insurance	insurance	PROPN
cjal-3229	61	65	co.	co.	PROPN
cjal-3229	61	66	,	,	PUNCT
cjal-3229	61	67	ltd	ltd	PROPN
cjal-3229	61	68	.	.	PROPN
cjal-3229	61	69	,	,	PUNCT
cjal-3229	61	70	and	and	CCONJ
cjal-3229	61	71	other	other	ADJ
cjal-3229	61	72	financial	financial	ADJ
cjal-3229	61	73	institutions	institution	NOUN
cjal-3229	61	74	.	.	PUNCT
cjal-3229	62	1	operations	operation	NOUN
cjal-3229	62	2	of	of	ADP
cjal-3229	62	3	the	the	DET
cjal-3229	62	4	new	new	ADJ
cjal-3229	62	5	privately	privately	ADV
cjal-3229	62	6	owned	own	VERB
cjal-3229	62	7	bank	bank	NOUN
cjal-3229	62	8	started	start	VERB
cjal-3229	62	9	on	on	ADP
cjal-3229	62	10	september	september	PROPN
cjal-3229	62	11	4	4	NUM
cjal-3229	62	12	,	,	PUNCT
cjal-3229	62	13	2000	2000	NUM
cjal-3229	62	14	.	.	PUNCT
cjal-3229	63	1	on	on	ADP
cjal-3229	63	2	september	september	PROPN
cjal-3229	63	3	5	5	NUM
cjal-3229	63	4	,	,	PUNCT
cjal-3229	63	5	2000	2000	NUM
cjal-3229	63	6	,	,	PUNCT
cjal-3229	63	7	ncb	ncb	PROPN
cjal-3229	63	8	applied	apply	VERB
cjal-3229	63	9	for	for	ADP
cjal-3229	63	10	an	an	DET
cjal-3229	63	11	enhancement	enhancement	NOUN
cjal-3229	63	12	of	of	ADP
cjal-3229	63	13	capital	capital	NOUN
cjal-3229	63	14	in	in	ADP
cjal-3229	63	15	accordance	accordance	NOUN
cjal-3229	63	16	with	with	ADP
cjal-3229	63	17	the	the	DET
cjal-3229	63	18	financial	financial	ADJ
cjal-3229	63	19	function	function	NOUN
cjal-3229	63	20	early	early	ADV
cjal-3229	63	21	strengthening	strengthen	VERB
cjal-3229	63	22	law	law	NOUN
cjal-3229	63	23	(	(	PUNCT
cjal-3229	63	24	law	law	NOUN
cjal-3229	63	25	no	no	INTJ
cjal-3229	63	26	.	.	NOUN
cjal-3229	64	1	143	143	NUM
cjal-3229	64	2	of	of	ADP
cjal-3229	64	3	1998	1998	NUM
cjal-3229	64	4	)	)	PUNCT
cjal-3229	65	1	and	and	CCONJ
cjal-3229	65	2	submitted	submit	VERB
cjal-3229	65	3	a	a	DET
cjal-3229	65	4	business	business	NOUN
cjal-3229	65	5	improvement	improvement	NOUN
cjal-3229	65	6	plan	plan	NOUN
cjal-3229	65	7	to	to	ADP
cjal-3229	65	8	the	the	DET
cjal-3229	65	9	financial	financial	ADJ
cjal-3229	65	10	reconstruction	reconstruction	PROPN
cjal-3229	65	11	commission	commission	PROPN
cjal-3229	65	12	.	.	PUNCT
cjal-3229	66	1	ncb	ncb	PROPN
cjal-3229	66	2	changed	change	VERB
cjal-3229	66	3	its	its	PRON
cjal-3229	66	4	name	name	NOUN
cjal-3229	66	5	to	to	ADP
cjal-3229	66	6	aozora	aozora	PROPN
cjal-3229	66	7	bank	bank	PROPN
cjal-3229	66	8	,	,	PUNCT
cjal-3229	66	9	ltd	ltd	PROPN
cjal-3229	66	10	.	.	PROPN
cjal-3229	66	11	on	on	ADP
cjal-3229	66	12	january	january	PROPN
cjal-3229	66	13	4	4	NUM
cjal-3229	66	14	,	,	PUNCT
cjal-3229	66	15	2001	2001	NUM
cjal-3229	66	16	.	.	PUNCT
cjal-3229	67	1	aozora	aozora	PROPN
cjal-3229	67	2	bank	bank	PROPN
cjal-3229	67	3	,	,	PUNCT
cjal-3229	67	4	ltd	ltd	PROPN
cjal-3229	67	5	.	.	PROPN
cjal-3229	67	6	is	be	AUX
cjal-3229	67	7	located	locate	VERB
cjal-3229	67	8	at	at	ADP
cjal-3229	67	9	1	1	NUM
cjal-3229	67	10	-	-	SYM
cjal-3229	67	11	3	3	NUM
cjal-3229	67	12	-	-	SYM
cjal-3229	67	13	1	1	NUM
cjal-3229	67	14	,	,	PUNCT
cjal-3229	67	15	kudanminami	kudanminami	NOUN
cjal-3229	67	16	,	,	PUNCT
cjal-3229	67	17	chiyodaku	chiyodaku	PROPN
cjal-3229	67	18	,	,	PUNCT
cjal-3229	67	19	tokyo	tokyo	PROPN
cjal-3229	67	20	,	,	PUNCT
cjal-3229	67	21	japan	japan	PROPN
cjal-3229	67	22	with	with	ADP
cjal-3229	67	23	the	the	DET
cjal-3229	67	24	capital	capital	NOUN
cjal-3229	67	25	of	of	ADP
cjal-3229	67	26	419.8	419.8	NUM
cjal-3229	67	27	billion	billion	NUM
cjal-3229	67	28	yen	yen	NOUN
cjal-3229	67	29	and	and	CCONJ
cjal-3229	67	30	1404	1404	NUM
cjal-3229	67	31	employees	employee	NOUN
cjal-3229	67	32	.	.	PUNCT
cjal-3229	68	1	for	for	ADP
cjal-3229	68	2	details	detail	NOUN
cjal-3229	68	3	of	of	ADP
cjal-3229	68	4	aozora	aozora	PROPN
cjal-3229	68	5	bank	bank	PROPN
cjal-3229	68	6	,	,	PUNCT
cjal-3229	68	7	ltd	ltd	PROPN
cjal-3229	68	8	.	.	PROPN
cjal-3229	68	9	,	,	PUNCT
cjal-3229	68	10	see	see	VERB
cjal-3229	68	11	http://www.aozorabank.co.ip/en/companv/corporate/overview	http://www.aozorabank.co.ip/en/companv/corporate/overview	NOUN
cjal-3229	68	12	.	.	PUNCT
cjal-3229	69	1	[	[	X
cjal-3229	69	2	18:1	18:1	NUM
cjal-3229	69	3	regulations	regulation	NOUN
cjal-3229	69	4	on	on	ADP
cjal-3229	69	5	problem	problem	NOUN
cjal-3229	69	6	loans	loan	NOUN
cjal-3229	69	7	in	in	ADP
cjal-3229	69	8	japan	japan	PROPN
cjal-3229	69	9	triggered	trigger	VERB
cjal-3229	69	10	the	the	DET
cjal-3229	69	11	criticism	criticism	NOUN
cjal-3229	69	12	that	that	PRON
cjal-3229	69	13	japanese	japanese	ADJ
cjal-3229	69	14	banks	bank	NOUN
cjal-3229	69	15	were	be	AUX
cjal-3229	69	16	not	not	PART
cjal-3229	69	17	disclosing	disclose	VERB
cjal-3229	69	18	their	their	PRON
cjal-3229	69	19	*	*	ADJ
cjal-3229	69	20	operations	operation	NOUN
cjal-3229	69	21	accurately	accurately	ADV
cjal-3229	69	22	.	.	PUNCT
cjal-3229	70	1	12	12	NUM
cjal-3229	70	2	this	this	DET
cjal-3229	70	3	article	article	NOUN
cjal-3229	70	4	investigates	investigate	VERB
cjal-3229	70	5	the	the	DET
cjal-3229	70	6	methods	method	NOUN
cjal-3229	70	7	for	for	ADP
cjal-3229	70	8	processing	process	VERB
cjal-3229	70	9	bad	bad	ADJ
cjal-3229	70	10	loans	loan	NOUN
cjal-3229	70	11	and	and	CCONJ
cjal-3229	70	12	the	the	DET
cjal-3229	70	13	disclosure	disclosure	NOUN
cjal-3229	70	14	practices	practice	NOUN
cjal-3229	70	15	of	of	ADP
cjal-3229	70	16	japanese	japanese	ADJ
cjal-3229	70	17	banks	bank	NOUN
cjal-3229	70	18	.	.	PUNCT
cjal-3229	71	1	cases	case	NOUN
cjal-3229	71	2	of	of	ADP
cjal-3229	71	3	recent	recent	ADJ
cjal-3229	71	4	bankruptcies	bankruptcy	NOUN
cjal-3229	71	5	in	in	ADP
cjal-3229	71	6	japan	japan	PROPN
cjal-3229	71	7	(	(	PUNCT
cjal-3229	71	8	i.e.	i.e.	X
cjal-3229	71	9	the	the	DET
cjal-3229	71	10	long	long	ADJ
cjal-3229	71	11	-	-	PUNCT
cjal-3229	71	12	term	term	NOUN
cjal-3229	71	13	credit	credit	NOUN
cjal-3229	71	14	bank	bank	NOUN
cjal-3229	71	15	and	and	CCONJ
cjal-3229	71	16	the	the	DET
cjal-3229	71	17	nippon	nippon	PROPN
cjal-3229	71	18	credit	credit	PROPN
cjal-3229	71	19	bank	bank	PROPN
cjal-3229	71	20	)	)	PUNCT
cjal-3229	71	21	are	be	AUX
cjal-3229	71	22	closely	closely	ADV
cjal-3229	71	23	examined	examine	VERB
cjal-3229	71	24	.	.	PUNCT
cjal-3229	72	1	this	this	DET
cjal-3229	72	2	article	article	NOUN
cjal-3229	72	3	also	also	ADV
cjal-3229	72	4	examines	examine	VERB
cjal-3229	72	5	both	both	CCONJ
cjal-3229	72	6	the	the	DET
cjal-3229	72	7	legal	legal	ADJ
cjal-3229	72	8	requirements	requirement	NOUN
cjal-3229	72	9	and	and	CCONJ
cjal-3229	72	10	the	the	DET
cjal-3229	72	11	accounting	accounting	NOUN
cjal-3229	72	12	standards	standard	NOUN
cjal-3229	72	13	behind	behind	ADP
cjal-3229	72	14	them	they	PRON
cjal-3229	72	15	.	.	PUNCT
cjal-3229	73	1	it	it	PRON
cjal-3229	73	2	seems	seem	VERB
cjal-3229	73	3	that	that	SCONJ
cjal-3229	73	4	there	there	PRON
cjal-3229	73	5	are	be	VERB
cjal-3229	73	6	systems	system	NOUN
cjal-3229	73	7	as	as	ADV
cjal-3229	73	8	well	well	ADV
cjal-3229	73	9	as	as	ADP
cjal-3229	73	10	rules	rule	NOUN
cjal-3229	73	11	and	and	CCONJ
cjal-3229	73	12	regulations	regulation	NOUN
cjal-3229	73	13	unique	unique	ADJ
cjal-3229	73	14	to	to	ADP
cjal-3229	73	15	japan	japan	PROPN
cjal-3229	73	16	that	that	PRON
cjal-3229	73	17	are	be	AUX
cjal-3229	73	18	substantially	substantially	ADV
cjal-3229	73	19	different	different	ADJ
cjal-3229	73	20	from	from	ADP
cjal-3229	73	21	international	international	ADJ
cjal-3229	73	22	standards	standard	NOUN
cjal-3229	73	23	.	.	PUNCT
cjal-3229	74	1	the	the	DET
cjal-3229	74	2	purpose	purpose	NOUN
cjal-3229	74	3	of	of	ADP
cjal-3229	74	4	this	this	DET
cjal-3229	74	5	article	article	NOUN
cjal-3229	74	6	is	be	AUX
cjal-3229	74	7	to	to	PART
cjal-3229	74	8	describe	describe	VERB
cjal-3229	74	9	the	the	DET
cjal-3229	74	10	generally	generally	ADV
cjal-3229	74	11	accepted	accept	VERB
cjal-3229	74	12	accounting	accounting	NOUN
cjal-3229	74	13	practice	practice	NOUN
cjal-3229	74	14	(	(	PUNCT
cjal-3229	74	15	"	"	PUNCT
cjal-3229	74	16	gaap	gaap	NOUN
cjal-3229	74	17	"	"	PUNCT
cjal-3229	74	18	)	)	PUNCT
cjal-3229	74	19	of	of	ADP
cjal-3229	74	20	japanese	japanese	ADJ
cjal-3229	74	21	banks	bank	NOUN
cjal-3229	74	22	in	in	ADP
cjal-3229	74	23	comparison	comparison	NOUN
cjal-3229	74	24	to	to	ADP
cjal-3229	74	25	the	the	DET
cjal-3229	74	26	gaap	gaap	NOUN
cjal-3229	74	27	of	of	ADP
cjal-3229	74	28	the	the	DET
cjal-3229	74	29	u.s	u.s	PROPN
cjal-3229	74	30	.	.	PROPN
cjal-3229	74	31	and	and	CCONJ
cjal-3229	74	32	illustrate	illustrate	VERB
cjal-3229	74	33	the	the	DET
cjal-3229	74	34	shortcomings	shortcoming	NOUN
cjal-3229	74	35	of	of	ADP
cjal-3229	74	36	the	the	DET
cjal-3229	74	37	japanese	japanese	ADJ
cjal-3229	74	38	financial	financial	ADJ
cjal-3229	74	39	reporting	reporting	NOUN
cjal-3229	74	40	system	system	NOUN
cjal-3229	74	41	.	.	PUNCT
cjal-3229	75	1	due	due	ADP
cjal-3229	75	2	to	to	ADP
cjal-3229	75	3	weak	weak	ADJ
cjal-3229	75	4	banking	banking	NOUN
cjal-3229	75	5	regulations	regulation	NOUN
cjal-3229	75	6	,	,	PUNCT
cjal-3229	75	7	japanese	japanese	ADJ
cjal-3229	75	8	banks	bank	NOUN
cjal-3229	75	9	ignored	ignore	VERB
cjal-3229	75	10	the	the	DET
cjal-3229	75	11	issue	issue	NOUN
cjal-3229	75	12	of	of	ADP
cjal-3229	75	13	problem	problem	NOUN
cjal-3229	75	14	loans	loan	NOUN
cjal-3229	75	15	for	for	ADP
cjal-3229	75	16	too	too	ADV
cjal-3229	75	17	long	long	ADV
cjal-3229	75	18	.	.	PUNCT
cjal-3229	76	1	the	the	DET
cjal-3229	76	2	article	article	NOUN
cjal-3229	76	3	intends	intend	VERB
cjal-3229	76	4	to	to	PART
cjal-3229	76	5	point	point	VERB
cjal-3229	76	6	out	out	ADP
cjal-3229	76	7	precisely	precisely	ADV
cjal-3229	76	8	where	where	SCONJ
cjal-3229	76	9	the	the	DET
cjal-3229	76	10	problems	problem	NOUN
cjal-3229	76	11	are	be	AUX
cjal-3229	76	12	and	and	CCONJ
cjal-3229	76	13	propose	propose	VERB
cjal-3229	76	14	ways	way	NOUN
cjal-3229	76	15	to	to	PART
cjal-3229	76	16	rectify	rectify	VERB
cjal-3229	76	17	the	the	DET
cjal-3229	76	18	situation	situation	NOUN
cjal-3229	76	19	.	.	PUNCT
cjal-3229	77	1	with	with	ADP
cjal-3229	77	2	the	the	DET
cjal-3229	77	3	world	world	NOUN
cjal-3229	77	4	's	's	PART
cjal-3229	77	5	second	second	ADV
cjal-3229	77	6	largest	large	ADJ
cjal-3229	77	7	gnp	gnp	NOUN
cjal-3229	77	8	,	,	PUNCT
cjal-3229	77	9	japan	japan	PROPN
cjal-3229	77	10	is	be	AUX
cjal-3229	77	11	still	still	ADV
cjal-3229	77	12	an	an	DET
cjal-3229	77	13	economic	economic	ADJ
cjal-3229	77	14	giant	giant	NOUN
cjal-3229	77	15	,	,	PUNCT
cjal-3229	77	16	making	make	VERB
cjal-3229	77	17	it	it	PRON
cjal-3229	77	18	important	important	ADJ
cjal-3229	77	19	at	at	ADP
cjal-3229	77	20	a	a	DET
cjal-3229	77	21	global	global	ADJ
cjal-3229	77	22	level	level	NOUN
cjal-3229	77	23	for	for	SCONJ
cjal-3229	77	24	it	it	PRON
cjal-3229	77	25	to	to	PART
cjal-3229	77	26	achieve	achieve	VERB
cjal-3229	77	27	full	full	ADJ
cjal-3229	77	28	recovery	recovery	NOUN
cjal-3229	77	29	of	of	ADP
cjal-3229	77	30	its	its	PRON
cjal-3229	77	31	economy	economy	NOUN
cjal-3229	77	32	.	.	PUNCT
cjal-3229	78	1	proper	proper	ADJ
cjal-3229	78	2	disposal	disposal	NOUN
cjal-3229	78	3	of	of	ADP
cjal-3229	78	4	bad	bad	ADJ
cjal-3229	78	5	loans	loan	NOUN
cjal-3229	78	6	held	hold	VERB
cjal-3229	78	7	by	by	ADP
cjal-3229	78	8	japanese	japanese	ADJ
cjal-3229	78	9	banks	bank	NOUN
cjal-3229	78	10	is	be	AUX
cjal-3229	78	11	critical	critical	ADJ
cjal-3229	78	12	to	to	ADP
cjal-3229	78	13	that	that	DET
cjal-3229	78	14	recovery	recovery	NOUN
cjal-3229	78	15	.	.	PUNCT
cjal-3229	79	1	the	the	DET
cjal-3229	79	2	imf	imf	PROPN
cjal-3229	79	3	is	be	AUX
cjal-3229	79	4	also	also	ADV
cjal-3229	79	5	keeping	keep	VERB
cjal-3229	79	6	a	a	DET
cjal-3229	79	7	close	close	ADJ
cjal-3229	79	8	eye	eye	NOUN
cjal-3229	79	9	on	on	ADP
cjal-3229	79	10	how	how	SCONJ
cjal-3229	79	11	japan	japan	PROPN
cjal-3229	79	12	is	be	AUX
cjal-3229	79	13	planning	plan	VERB
cjal-3229	79	14	to	to	PART
cjal-3229	79	15	take	take	VERB
cjal-3229	79	16	care	care	NOUN
cjal-3229	79	17	of	of	ADP
cjal-3229	79	18	this	this	DET
cjal-3229	79	19	problem	problem	NOUN
cjal-3229	79	20	.	.	PUNCT
cjal-3229	80	1	ii	ii	PROPN
cjal-3229	80	2	.	.	PUNCT
cjal-3229	81	1	the	the	DET
cjal-3229	81	2	demise	demise	NOUN
cjal-3229	81	3	of	of	ADP
cjal-3229	81	4	the	the	DET
cjal-3229	81	5	high	high	ADJ
cjal-3229	81	6	growth	growth	NOUN
cjal-3229	81	7	period	period	NOUN
cjal-3229	81	8	and	and	CCONJ
cjal-3229	81	9	birth	birth	NOUN
cjal-3229	81	10	of	of	ADP
cjal-3229	81	11	the	the	DET
cjal-3229	81	12	bubble	bubble	NOUN
cjal-3229	81	13	economy	economy	NOUN
cjal-3229	81	14	after	after	ADP
cjal-3229	81	15	enjoying	enjoy	VERB
cjal-3229	81	16	almost	almost	ADV
cjal-3229	81	17	20	20	NUM
cjal-3229	81	18	years	year	NOUN
cjal-3229	81	19	of	of	ADP
cjal-3229	81	20	prosperity	prosperity	NOUN
cjal-3229	81	21	with	with	ADP
cjal-3229	81	22	an	an	DET
cjal-3229	81	23	average	average	ADJ
cjal-3229	81	24	annual	annual	ADJ
cjal-3229	81	25	growth	growth	NOUN
cjal-3229	81	26	rate	rate	NOUN
cjal-3229	81	27	of	of	ADP
cjal-3229	81	28	10	10	NUM
cjal-3229	81	29	%	%	NOUN
cjal-3229	81	30	or	or	CCONJ
cjal-3229	81	31	higher	high	ADJ
cjal-3229	81	32	,	,	PUNCT
cjal-3229	81	33	the	the	DET
cjal-3229	81	34	japanese	japanese	ADJ
cjal-3229	81	35	economy	economy	NOUN
cjal-3229	81	36	began	begin	VERB
cjal-3229	81	37	to	to	PART
cjal-3229	81	38	stagnate	stagnate	VERB
cjal-3229	81	39	in	in	ADP
cjal-3229	81	40	the	the	DET
cjal-3229	81	41	mid-1970s	mid-1970	NOUN
cjal-3229	81	42	.	.	PUNCT
cjal-3229	82	1	in	in	ADP
cjal-3229	82	2	particular	particular	ADJ
cjal-3229	82	3	,	,	PUNCT
cjal-3229	82	4	in	in	ADP
cjal-3229	82	5	1974	1974	NUM
cjal-3229	82	6	and	and	CCONJ
cjal-3229	82	7	1975	1975	NUM
cjal-3229	82	8	,	,	PUNCT
cjal-3229	82	9	japan	japan	PROPN
cjal-3229	82	10	suffered	suffer	VERB
cjal-3229	82	11	the	the	DET
cjal-3229	82	12	so	so	ADV
cjal-3229	82	13	-	-	PUNCT
cjal-3229	82	14	called	call	VERB
cjal-3229	82	15	"	"	PUNCT
cjal-3229	82	16	oil	oil	NOUN
cjal-3229	82	17	shock	shock	NOUN
cjal-3229	82	18	"	"	PUNCT
cjal-3229	82	19	which	which	PRON
cjal-3229	82	20	triggered	trigger	VERB
cjal-3229	82	21	the	the	DET
cjal-3229	82	22	first	first	ADJ
cjal-3229	82	23	recession	recession	NOUN
cjal-3229	82	24	since	since	SCONJ
cjal-3229	82	25	world	world	PROPN
cjal-3229	82	26	war	war	PROPN
cjal-3229	82	27	ii	ii	PROPN
cjal-3229	82	28	.	.	PUNCT
cjal-3229	83	1	in	in	ADP
cjal-3229	83	2	the	the	DET
cjal-3229	83	3	meantime	meantime	NOUN
cjal-3229	83	4	,	,	PUNCT
cjal-3229	83	5	based	base	VERB
cjal-3229	83	6	upon	upon	SCONJ
cjal-3229	83	7	the	the	DET
cjal-3229	83	8	belief	belief	NOUN
cjal-3229	83	9	,	,	PUNCT
cjal-3229	83	10	shaped	shape	VERB
cjal-3229	83	11	by	by	ADP
cjal-3229	83	12	japan	japan	PROPN
cjal-3229	83	13	's	's	PART
cjal-3229	83	14	postwar	postwar	ADJ
cjal-3229	83	15	experience	experience	NOUN
cjal-3229	83	16	,	,	PUNCT
cjal-3229	83	17	that	that	SCONJ
cjal-3229	83	18	high	high	ADJ
cjal-3229	83	19	rates	rate	NOUN
cjal-3229	83	20	of	of	ADP
cjal-3229	83	21	economic	economic	ADJ
cjal-3229	83	22	growth	growth	NOUN
cjal-3229	83	23	are	be	AUX
cjal-3229	83	24	the	the	DET
cjal-3229	83	25	norm	norm	NOUN
cjal-3229	83	26	,	,	PUNCT
cjal-3229	83	27	the	the	DET
cjal-3229	83	28	japanese	japanese	ADJ
cjal-3229	83	29	government	government	NOUN
cjal-3229	83	30	and	and	CCONJ
cjal-3229	83	31	industries	industry	NOUN
cjal-3229	83	32	pushed	push	VERB
cjal-3229	83	33	for	for	ADP
cjal-3229	83	34	further	further	ADJ
cjal-3229	83	35	economic	economic	ADJ
cjal-3229	83	36	growth	growth	NOUN
cjal-3229	83	37	.	.	PUNCT
cjal-3229	84	1	undemanding	undemande	VERB
cjal-3229	84	2	monetary	monetary	ADJ
cjal-3229	84	3	and	and	CCONJ
cjal-3229	84	4	fiscal	fiscal	ADJ
cjal-3229	84	5	policies	policy	NOUN
cjal-3229	84	6	on	on	ADP
cjal-3229	84	7	the	the	DET
cjal-3229	84	8	part	part	NOUN
cjal-3229	84	9	of	of	ADP
cjal-3229	84	10	the	the	DET
cjal-3229	84	11	government	government	NOUN
cjal-3229	84	12	and	and	CCONJ
cjal-3229	84	13	flexible	flexible	ADJ
cjal-3229	84	14	investment	investment	NOUN
cjal-3229	84	15	policies	policy	NOUN
cjal-3229	84	16	on	on	ADP
cjal-3229	84	17	the	the	DET
cjal-3229	84	18	part	part	NOUN
cjal-3229	84	19	of	of	ADP
cjal-3229	84	20	industry	industry	NOUN
cjal-3229	84	21	resulted	result	VERB
cjal-3229	84	22	in	in	ADP
cjal-3229	84	23	the	the	DET
cjal-3229	84	24	creation	creation	NOUN
cjal-3229	84	25	of	of	ADP
cjal-3229	84	26	a	a	DET
cjal-3229	84	27	hefty	hefty	ADJ
cjal-3229	84	28	domestic	domestic	ADJ
cjal-3229	84	29	demand	demand	NOUN
cjal-3229	84	30	further	far	ADV
cjal-3229	84	31	exacerbated	exacerbate	VERB
cjal-3229	84	32	by	by	ADP
cjal-3229	84	33	a	a	DET
cjal-3229	84	34	large	large	ADJ
cjal-3229	84	35	volume	volume	NOUN
cjal-3229	84	36	of	of	ADP
cjal-3229	84	37	government	government	NOUN
cjal-3229	84	38	bond	bond	NOUN
cjal-3229	84	39	issues	issue	NOUN
cjal-3229	84	40	and	and	CCONJ
cjal-3229	84	41	a	a	DET
cjal-3229	84	42	torrential	torrential	ADJ
cjal-3229	84	43	flow	flow	NOUN
cjal-3229	84	44	of	of	ADP
cjal-3229	84	45	exports	export	NOUN
cjal-3229	84	46	to	to	ADP
cjal-3229	84	47	overseas	overseas	ADJ
cjal-3229	84	48	markets	market	NOUN
cjal-3229	84	49	.	.	PUNCT
cjal-3229	85	1	as	as	ADP
cjal-3229	85	2	a	a	DET
cjal-3229	85	3	result	result	NOUN
cjal-3229	85	4	,	,	PUNCT
cjal-3229	85	5	the	the	DET
cjal-3229	85	6	end	end	NOUN
cjal-3229	85	7	of	of	ADP
cjal-3229	85	8	the	the	DET
cjal-3229	85	9	1980s	1980s	NUM
cjal-3229	85	10	saw	see	VERB
cjal-3229	85	11	a	a	DET
cjal-3229	85	12	phenomenal	phenomenal	ADJ
cjal-3229	85	13	bubble	bubble	NOUN
cjal-3229	85	14	economy	economy	NOUN
cjal-3229	85	15	of	of	ADP
cjal-3229	85	16	historic	historic	ADJ
cjal-3229	85	17	proportions	proportion	NOUN
cjal-3229	85	18	.	.	PUNCT
cjal-3229	86	1	the	the	DET
cjal-3229	86	2	root	root	NOUN
cjal-3229	86	3	causes	cause	NOUN
cjal-3229	86	4	of	of	ADP
cjal-3229	86	5	the	the	DET
cjal-3229	86	6	bubble	bubble	NOUN
cjal-3229	86	7	were	be	AUX
cjal-3229	86	8	:	:	PUNCT
cjal-3229	86	9	(	(	PUNCT
cjal-3229	86	10	1	1	X
cjal-3229	86	11	)	)	PUNCT
cjal-3229	86	12	12	12	NUM
cjal-3229	86	13	for	for	ADP
cjal-3229	86	14	the	the	DET
cjal-3229	86	15	differences	difference	NOUN
cjal-3229	86	16	in	in	ADP
cjal-3229	86	17	disclosure	disclosure	NOUN
cjal-3229	86	18	systems	system	NOUN
cjal-3229	86	19	between	between	ADP
cjal-3229	86	20	the	the	DET
cjal-3229	86	21	u.s	u.s	PROPN
cjal-3229	86	22	.	.	PROPN
cjal-3229	86	23	and	and	CCONJ
cjal-3229	86	24	japan	japan	PROPN
cjal-3229	86	25	,	,	PUNCT
cjal-3229	86	26	see	see	VERB
cjal-3229	86	27	mitsuru	mitsuru	PROPN
cjal-3229	86	28	misawa	misawa	PROPN
cjal-3229	86	29	,	,	PUNCT
cjal-3229	86	30	"	"	PUNCT
cjal-3229	86	31	daiwa	daiwa	PROPN
cjal-3229	86	32	bank	bank	PROPN
cjal-3229	86	33	scandal	scandal	NOUN
cjal-3229	86	34	in	in	ADP
cjal-3229	86	35	new	new	PROPN
cjal-3229	86	36	york	york	PROPN
cjal-3229	86	37	its	its	PRON
cjal-3229	86	38	causes	cause	NOUN
cjal-3229	86	39	,	,	PUNCT
cjal-3229	86	40	significance	significance	NOUN
cjal-3229	86	41	and	and	CCONJ
cjal-3229	86	42	lessons	lesson	NOUN
cjal-3229	86	43	in	in	ADP
cjal-3229	86	44	the	the	DET
cjal-3229	86	45	international	international	ADJ
cjal-3229	86	46	society	society	NOUN
cjal-3229	86	47	,	,	PUNCT
cjal-3229	86	48	"	"	PUNCT
cjal-3229	86	49	vanderbilt	vanderbilt	PROPN
cjal-3229	86	50	journal	journal	PROPN
cjal-3229	86	51	of	of	ADP
cjal-3229	86	52	transnational	transnational	ADJ
cjal-3229	86	53	law	law	NOUN
cjal-3229	86	54	,	,	PUNCT
cjal-3229	86	55	vol	vol	NOUN
cjal-3229	86	56	.	.	PROPN
cjal-3229	86	57	29	29	NUM
cjal-3229	86	58	,	,	PUNCT
cjal-3229	86	59	no	no	INTJ
cjal-3229	86	60	.	.	NOUN
cjal-3229	86	61	5	5	NUM
cjal-3229	86	62	,	,	PUNCT
cjal-3229	86	63	1996	1996	NUM
cjal-3229	86	64	.	.	PUNCT
cjal-3229	87	1	2004	2004	NUM
cjal-3229	87	2	]	]	PUNCT
cjal-3229	87	3	columbia	columbia	PROPN
cjal-3229	87	4	journal	journal	PROPN
cjal-3229	87	5	of	of	ADP
cjal-3229	87	6	asian	asian	ADJ
cjal-3229	87	7	law	law	NOUN
cjal-3229	87	8	an	an	DET
cjal-3229	87	9	enormous	enormous	ADJ
cjal-3229	87	10	quantity	quantity	NOUN
cjal-3229	87	11	of	of	ADP
cjal-3229	87	12	funds	fund	NOUN
cjal-3229	87	13	accumulated	accumulate	VERB
cjal-3229	87	14	in	in	ADP
cjal-3229	87	15	industry	industry	NOUN
cjal-3229	87	16	;	;	PUNCT
cjal-3229	87	17	(	(	PUNCT
cjal-3229	87	18	2	2	X
cjal-3229	87	19	)	)	PUNCT
cjal-3229	87	20	the	the	DET
cjal-3229	87	21	advancement	advancement	NOUN
cjal-3229	87	22	of	of	ADP
cjal-3229	87	23	financial	financial	ADJ
cjal-3229	87	24	liberalization	liberalization	NOUN
cjal-3229	87	25	and	and	CCONJ
cjal-3229	87	26	internationalization	internationalization	NOUN
cjal-3229	87	27	,	,	PUNCT
cjal-3229	87	28	the	the	DET
cjal-3229	87	29	financial	financial	ADJ
cjal-3229	87	30	and	and	CCONJ
cjal-3229	87	31	capital	capital	NOUN
cjal-3229	87	32	markets	market	NOUN
cjal-3229	87	33	grew	grow	VERB
cjal-3229	87	34	to	to	ADP
cjal-3229	87	35	such	such	ADJ
cjal-3229	87	36	huge	huge	ADJ
cjal-3229	87	37	sizes	size	NOUN
cjal-3229	87	38	that	that	SCONJ
cjal-3229	87	39	it	it	PRON
cjal-3229	87	40	became	become	VERB
cjal-3229	87	41	easier	easy	ADJ
cjal-3229	87	42	for	for	SCONJ
cjal-3229	87	43	industry	industry	NOUN
cjal-3229	87	44	to	to	PART
cjal-3229	87	45	acquire	acquire	VERB
cjal-3229	87	46	funds	fund	NOUN
cjal-3229	87	47	from	from	ADP
cjal-3229	87	48	such	such	ADJ
cjal-3229	87	49	markets	market	NOUN
cjal-3229	87	50	and	and	CCONJ
cjal-3229	87	51	reduce	reduce	VERB
cjal-3229	87	52	its	its	PRON
cjal-3229	87	53	reliance	reliance	NOUN
cjal-3229	87	54	on	on	ADP
cjal-3229	87	55	banks	bank	NOUN
cjal-3229	87	56	;	;	PUNCT
cjal-3229	87	57	and	and	CCONJ
cjal-3229	87	58	(	(	PUNCT
cjal-3229	87	59	3	3	X
cjal-3229	87	60	)	)	PUNCT
cjal-3229	87	61	faced	face	VERB
cjal-3229	87	62	with	with	ADP
cjal-3229	87	63	this	this	DET
cjal-3229	87	64	"	"	PUNCT
cjal-3229	87	65	loss	loss	NOUN
cjal-3229	87	66	of	of	ADP
cjal-3229	87	67	loyalty	loyalty	NOUN
cjal-3229	87	68	"	"	PUNCT
cjal-3229	87	69	from	from	ADP
cjal-3229	87	70	their	their	PRON
cjal-3229	87	71	traditional	traditional	ADJ
cjal-3229	87	72	customers	customer	NOUN
cjal-3229	87	73	,	,	PUNCT
cjal-3229	87	74	the	the	DET
cjal-3229	87	75	banks	bank	NOUN
cjal-3229	87	76	increased	increase	VERB
cjal-3229	87	77	their	their	PRON
cjal-3229	87	78	lending	lending	NOUN
cjal-3229	87	79	to	to	ADP
cjal-3229	87	80	the	the	DET
cjal-3229	87	81	real	real	ADJ
cjal-3229	87	82	estate	estate	NOUN
cjal-3229	87	83	industry	industry	NOUN
cjal-3229	87	84	and	and	CCONJ
cjal-3229	87	85	their	their	PRON
cjal-3229	87	86	involvement	involvement	NOUN
cjal-3229	87	87	in	in	ADP
cjal-3229	87	88	stock	stock	NOUN
cjal-3229	87	89	investment	investment	NOUN
cjal-3229	87	90	schemes	scheme	NOUN
cjal-3229	87	91	.	.	PUNCT
cjal-3229	88	1	during	during	ADP
cjal-3229	88	2	the	the	DET
cjal-3229	88	3	high	high	ADJ
cjal-3229	88	4	growth	growth	NOUN
cjal-3229	88	5	period	period	NOUN
cjal-3229	88	6	preceding	precede	VERB
cjal-3229	88	7	the	the	DET
cjal-3229	88	8	bubble	bubble	NOUN
cjal-3229	88	9	,	,	PUNCT
cjal-3229	88	10	the	the	DET
cjal-3229	88	11	huge	huge	ADJ
cjal-3229	88	12	demand	demand	NOUN
cjal-3229	88	13	for	for	ADP
cjal-3229	88	14	capital	capital	NOUN
cjal-3229	88	15	investment	investment	NOUN
cjal-3229	88	16	funds	fund	NOUN
cjal-3229	88	17	was	be	AUX
cjal-3229	88	18	met	meet	VERB
cjal-3229	88	19	by	by	ADP
cjal-3229	88	20	loans	loan	NOUN
cjal-3229	88	21	from	from	ADP
cjal-3229	88	22	banks	bank	NOUN
cjal-3229	88	23	because	because	SCONJ
cjal-3229	88	24	the	the	DET
cjal-3229	88	25	securities	security	NOUN
cjal-3229	88	26	market	market	NOUN
cjal-3229	88	27	,	,	PUNCT
cjal-3229	88	28	the	the	DET
cjal-3229	88	29	essential	essential	ADJ
cjal-3229	88	30	function	function	NOUN
cjal-3229	88	31	of	of	ADP
cjal-3229	88	32	which	which	PRON
cjal-3229	88	33	is	be	AUX
cjal-3229	88	34	to	to	PART
cjal-3229	88	35	meet	meet	VERB
cjal-3229	88	36	such	such	ADJ
cjal-3229	88	37	demands	demand	NOUN
cjal-3229	88	38	,	,	PUNCT
cjal-3229	88	39	was	be	AUX
cjal-3229	88	40	not	not	PART
cjal-3229	88	41	yet	yet	ADV
cjal-3229	88	42	fully	fully	ADV
cjal-3229	88	43	developed	develop	VERB
cjal-3229	88	44	.	.	PUNCT
cjal-3229	89	1	when	when	SCONJ
cjal-3229	89	2	high	high	ADJ
cjal-3229	89	3	growth	growth	NOUN
cjal-3229	89	4	slowed	slow	VERB
cjal-3229	89	5	down	down	ADP
cjal-3229	89	6	,	,	PUNCT
cjal-3229	89	7	the	the	DET
cjal-3229	89	8	demand	demand	NOUN
cjal-3229	89	9	for	for	ADP
cjal-3229	89	10	capital	capital	NOUN
cjal-3229	89	11	investment	investment	NOUN
cjal-3229	89	12	itself	itself	PRON
cjal-3229	89	13	receded	recede	VERB
cjal-3229	89	14	,	,	PUNCT
cjal-3229	89	15	and	and	CCONJ
cjal-3229	89	16	what	what	DET
cjal-3229	89	17	little	little	ADJ
cjal-3229	89	18	demand	demand	NOUN
cjal-3229	89	19	for	for	ADP
cjal-3229	89	20	funds	fund	NOUN
cjal-3229	89	21	existed	exist	VERB
cjal-3229	89	22	could	could	AUX
cjal-3229	89	23	be	be	AUX
cjal-3229	89	24	satiated	satiate	VERB
cjal-3229	89	25	by	by	ADP
cjal-3229	89	26	the	the	DET
cjal-3229	89	27	securities	security	NOUN
cjal-3229	89	28	market	market	NOUN
cjal-3229	89	29	,	,	PUNCT
cjal-3229	89	30	particularly	particularly	ADV
cjal-3229	89	31	overseas	overseas	ADJ
cjal-3229	89	32	markets	market	NOUN
cjal-3229	89	33	,	,	PUNCT
cjal-3229	89	34	much	much	ADV
cjal-3229	89	35	more	more	ADV
cjal-3229	89	36	cheaply	cheaply	ADV
cjal-3229	89	37	.	.	PUNCT
cjal-3229	90	1	this	this	DET
cjal-3229	90	2	situation	situation	NOUN
cjal-3229	90	3	led	lead	VERB
cjal-3229	90	4	to	to	ADP
cjal-3229	90	5	a	a	DET
cjal-3229	90	6	substantial	substantial	ADJ
cjal-3229	90	7	reduction	reduction	NOUN
cjal-3229	90	8	in	in	ADP
cjal-3229	90	9	the	the	DET
cjal-3229	90	10	number	number	NOUN
cjal-3229	90	11	of	of	ADP
cjal-3229	90	12	customers	customer	NOUN
cjal-3229	90	13	for	for	ADP
cjal-3229	90	14	the	the	DET
cjal-3229	90	15	banks	bank	NOUN
cjal-3229	90	16	.	.	PUNCT
cjal-3229	91	1	later	later	ADV
cjal-3229	91	2	,	,	PUNCT
cjal-3229	91	3	during	during	ADP
cjal-3229	91	4	the	the	DET
cjal-3229	91	5	bubble	bubble	NOUN
cjal-3229	91	6	period	period	NOUN
cjal-3229	91	7	,	,	PUNCT
cjal-3229	91	8	all	all	DET
cjal-3229	91	9	the	the	DET
cjal-3229	91	10	industries	industry	NOUN
cjal-3229	91	11	were	be	AUX
cjal-3229	91	12	able	able	ADJ
cjal-3229	91	13	to	to	PART
cjal-3229	91	14	borrow	borrow	VERB
cjal-3229	91	15	money	money	NOUN
cjal-3229	91	16	at	at	ADP
cjal-3229	91	17	very	very	ADV
cjal-3229	91	18	low	low	ADJ
cjal-3229	91	19	rates	rate	NOUN
cjal-3229	91	20	from	from	ADP
cjal-3229	91	21	the	the	DET
cjal-3229	91	22	markets	market	NOUN
cjal-3229	91	23	to	to	PART
cjal-3229	91	24	pay	pay	VERB
cjal-3229	91	25	back	back	ADP
cjal-3229	91	26	the	the	DET
cjal-3229	91	27	money	money	NOUN
cjal-3229	91	28	they	they	PRON
cjal-3229	91	29	owed	owe	VERB
cjal-3229	91	30	the	the	DET
cjal-3229	91	31	banks	bank	NOUN
cjal-3229	91	32	.	.	PUNCT
cjal-3229	92	1	thus	thus	ADV
cjal-3229	92	2	,	,	PUNCT
cjal-3229	92	3	it	it	PRON
cjal-3229	92	4	became	become	VERB
cjal-3229	92	5	vital	vital	ADJ
cjal-3229	92	6	for	for	SCONJ
cjal-3229	92	7	the	the	DET
cjal-3229	92	8	banks	bank	NOUN
cjal-3229	92	9	to	to	PART
cjal-3229	92	10	find	find	VERB
cjal-3229	92	11	profitable	profitable	ADJ
cjal-3229	92	12	lending	lending	NOUN
cjal-3229	92	13	targets	target	NOUN
cjal-3229	92	14	for	for	ADP
cjal-3229	92	15	the	the	DET
cjal-3229	92	16	sake	sake	NOUN
cjal-3229	92	17	of	of	ADP
cjal-3229	92	18	their	their	PRON
cjal-3229	92	19	own	own	ADJ
cjal-3229	92	20	survival	survival	NOUN
cjal-3229	92	21	.	.	PUNCT
cjal-3229	93	1	what	what	PRON
cjal-3229	93	2	they	they	PRON
cjal-3229	93	3	found	find	VERB
cjal-3229	93	4	was	be	AUX
cjal-3229	93	5	real	real	ADJ
cjal-3229	93	6	estate	estate	NOUN
cjal-3229	93	7	financing	financing	NOUN
cjal-3229	93	8	secured	secure	VERB
cjal-3229	93	9	by	by	ADP
cjal-3229	93	10	land	land	NOUN
cjal-3229	93	11	,	,	PUNCT
cjal-3229	93	12	which	which	PRON
cjal-3229	93	13	at	at	ADP
cjal-3229	93	14	that	that	DET
cjal-3229	93	15	time	time	NOUN
cjal-3229	93	16	was	be	AUX
cjal-3229	93	17	valuable	valuable	ADJ
cjal-3229	93	18	collateral	collateral	NOUN
cjal-3229	93	19	.	.	PUNCT
cjal-3229	94	1	after	after	ADP
cjal-3229	94	2	the	the	DET
cjal-3229	94	3	bubble	bubble	NOUN
cjal-3229	94	4	period	period	NOUN
cjal-3229	94	5	,	,	PUNCT
cjal-3229	94	6	enormous	enormous	ADJ
cjal-3229	94	7	bad	bad	ADJ
cjal-3229	94	8	debts,13	debts,13	NOUN
cjal-3229	94	9	amounting	amount	VERB
cjal-3229	94	10	to	to	ADP
cjal-3229	94	11	y81	y81	NOUN
cjal-3229	94	12	trillion	trillion	NUM
cjal-3229	94	13	,	,	PUNCT
cjal-3229	94	14	were	be	AUX
cjal-3229	94	15	created	create	VERB
cjal-3229	94	16	.	.	PUNCT
cjal-3229	95	1	this	this	DET
cjal-3229	95	2	amount	amount	NOUN
cjal-3229	95	3	constituted	constitute	VERB
cjal-3229	95	4	15.3	15.3	NUM
cjal-3229	95	5	%	%	NOUN
cjal-3229	95	6	of	of	ADP
cjal-3229	95	7	the	the	DET
cjal-3229	95	8	gdp	gdp	NOUN
cjal-3229	95	9	of	of	ADP
cjal-3229	95	10	japan	japan	PROPN
cjal-3229	95	11	(	(	PUNCT
cjal-3229	95	12	the	the	DET
cjal-3229	95	13	gdp	gdp	NOUN
cjal-3229	95	14	was	be	AUX
cjal-3229	95	15	y524	y524	PROPN
cjal-3229	95	16	trillion	trillion	NUM
cjal-3229	95	17	in	in	ADP
cjal-3229	95	18	1997	1997	NUM
cjal-3229	95	19	)	)	PUNCT
cjal-3229	95	20	.	.	PUNCT
cjal-3229	96	1	14	14	NUM
cjal-3229	97	1	yet	yet	ADV
cjal-3229	97	2	perhaps	perhaps	ADV
cjal-3229	97	3	we	we	PRON
cjal-3229	97	4	should	should	AUX
cjal-3229	97	5	not	not	PART
cjal-3229	97	6	be	be	AUX
cjal-3229	97	7	too	too	ADV
cjal-3229	97	8	critical	critical	ADJ
cjal-3229	97	9	of	of	ADP
cjal-3229	97	10	the	the	DET
cjal-3229	97	11	banks	bank	NOUN
cjal-3229	97	12	'	'	PART
cjal-3229	97	13	attempt	attempt	NOUN
cjal-3229	97	14	to	to	PART
cjal-3229	97	15	profit	profit	VERB
cjal-3229	97	16	from	from	ADP
cjal-3229	97	17	ever	ever	ADV
cjal-3229	97	18	larger	large	ADJ
cjal-3229	97	19	loans	loan	NOUN
cjal-3229	97	20	backed	back	VERB
cjal-3229	97	21	by	by	ADP
cjal-3229	97	22	real	real	ADJ
cjal-3229	97	23	estate	estate	NOUN
cjal-3229	97	24	when	when	SCONJ
cjal-3229	97	25	land	land	NOUN
cjal-3229	97	26	prices	price	NOUN
cjal-3229	97	27	were	be	AUX
cjal-3229	97	28	increasing	increase	VERB
cjal-3229	97	29	.	.	PUNCT
cjal-3229	98	1	the	the	DET
cjal-3229	98	2	truth	truth	NOUN
cjal-3229	98	3	of	of	ADP
cjal-3229	98	4	the	the	DET
cjal-3229	98	5	matter	matter	NOUN
cjal-3229	98	6	is	be	AUX
cjal-3229	98	7	that	that	SCONJ
cjal-3229	98	8	nobody	nobody	PRON
cjal-3229	98	9	could	could	AUX
cjal-3229	98	10	foresee	foresee	VERB
cjal-3229	98	11	that	that	SCONJ
cjal-3229	98	12	land	land	NOUN
cjal-3229	98	13	prices	price	NOUN
cjal-3229	98	14	could	could	AUX
cjal-3229	98	15	drop	drop	VERB
cjal-3229	98	16	as	as	ADV
cjal-3229	98	17	much	much	ADV
cjal-3229	98	18	as	as	SCONJ
cjal-3229	98	19	they	they	PRON
cjal-3229	98	20	did.15	did.15	VERB
cjal-3229	98	21	however	however	ADV
cjal-3229	98	22	,	,	PUNCT
cjal-3229	98	23	as	as	ADP
cjal-3229	98	24	a	a	DET
cjal-3229	98	25	practical	practical	ADJ
cjal-3229	98	26	matter	matter	NOUN
cjal-3229	98	27	,	,	PUNCT
cjal-3229	98	28	the	the	DET
cjal-3229	98	29	amount	amount	NOUN
cjal-3229	98	30	of	of	ADP
cjal-3229	98	31	the	the	DET
cjal-3229	98	32	bad	bad	ADJ
cjal-3229	98	33	debt	debt	NOUN
cjal-3229	98	34	was	be	AUX
cjal-3229	98	35	so	so	ADV
cjal-3229	98	36	large	large	ADJ
cjal-3229	98	37	that	that	SCONJ
cjal-3229	98	38	the	the	DET
cjal-3229	98	39	japanese	japanese	ADJ
cjal-3229	98	40	government	government	NOUN
cjal-3229	98	41	could	could	AUX
cjal-3229	98	42	not	not	PART
cjal-3229	98	43	simply	simply	ADV
cjal-3229	98	44	ignore	ignore	VERB
cjal-3229	98	45	the	the	DET
cjal-3229	98	46	problem	problem	NOUN
cjal-3229	98	47	in	in	ADP
cjal-3229	98	48	the	the	DET
cjal-3229	98	49	hope	hope	NOUN
cjal-3229	98	50	that	that	SCONJ
cjal-3229	98	51	market	market	NOUN
cjal-3229	98	52	mechanisms	mechanism	NOUN
cjal-3229	98	53	would	would	AUX
cjal-3229	98	54	take	take	VERB
cjal-3229	98	55	care	care	NOUN
cjal-3229	98	56	of	of	ADP
cjal-3229	98	57	them	they	PRON
cjal-3229	98	58	.	.	PUNCT
cjal-3229	99	1	even	even	ADV
cjal-3229	99	2	if	if	SCONJ
cjal-3229	99	3	the	the	DET
cjal-3229	99	4	market	market	NOUN
cjal-3229	99	5	were	be	AUX
cjal-3229	99	6	able	able	ADJ
cjal-3229	99	7	to	to	PART
cjal-3229	99	8	cure	cure	VERB
cjal-3229	99	9	the	the	DET
cjal-3229	99	10	problem	problem	NOUN
cjal-3229	99	11	,	,	PUNCT
cjal-3229	99	12	it	it	PRON
cjal-3229	99	13	would	would	AUX
cjal-3229	99	14	take	take	VERB
cjal-3229	99	15	too	too	ADV
cjal-3229	99	16	long	long	ADV
cjal-3229	99	17	and	and	CCONJ
cjal-3229	99	18	the	the	DET
cjal-3229	99	19	financial	financial	ADJ
cjal-3229	99	20	system	system	NOUN
cjal-3229	99	21	might	might	AUX
cjal-3229	99	22	not	not	PART
cjal-3229	99	23	survive	survive	VERB
cjal-3229	99	24	.	.	PUNCT
cjal-3229	100	1	thus	thus	ADV
cjal-3229	100	2	,	,	PUNCT
cjal-3229	100	3	infusing	infuse	VERB
cjal-3229	100	4	public	public	ADJ
cjal-3229	100	5	funds	fund	NOUN
cjal-3229	100	6	in	in	ADP
cjal-3229	100	7	some	some	DET
cjal-3229	100	8	manner	manner	NOUN
cjal-3229	100	9	became	become	VERB
cjal-3229	100	10	unavoidable	unavoidable	ADJ
cjal-3229	100	11	.	.	PUNCT
cjal-3229	101	1	consequently	consequently	ADV
cjal-3229	101	2	,	,	PUNCT
cjal-3229	101	3	the	the	DET
cjal-3229	101	4	infusion	infusion	NOUN
cjal-3229	101	5	of	of	ADP
cjal-3229	101	6	public	public	ADJ
cjal-3229	101	7	funds	fund	NOUN
cjal-3229	101	8	into	into	ADP
cjal-3229	101	9	the	the	DET
cjal-3229	101	10	banks	bank	NOUN
cjal-3229	101	11	became	become	VERB
cjal-3229	101	12	a	a	DET
cjal-3229	101	13	national	national	ADJ
cjal-3229	101	14	imperative	imperative	NOUN
cjal-3229	101	15	.	.	PUNCT
cjal-3229	102	1	in	in	ADP
cjal-3229	102	2	other	other	ADJ
cjal-3229	102	3	words	word	NOUN
cjal-3229	102	4	,	,	PUNCT
cjal-3229	102	5	the	the	DET
cjal-3229	102	6	financial	financial	ADJ
cjal-3229	102	7	instability	instability	NOUN
cjal-3229	102	8	and	and	CCONJ
cjal-3229	102	9	the	the	DET
cjal-3229	102	10	13	13	NUM
cjal-3229	102	11	as	as	ADP
cjal-3229	102	12	to	to	ADP
cjal-3229	102	13	the	the	DET
cjal-3229	102	14	definition	definition	NOUN
cjal-3229	102	15	of	of	ADP
cjal-3229	102	16	"	"	PUNCT
cjal-3229	102	17	bad	bad	ADJ
cjal-3229	102	18	debt	debt	NOUN
cjal-3229	102	19	,	,	PUNCT
cjal-3229	102	20	"	"	PUNCT
cjal-3229	102	21	see	see	VERB
cjal-3229	102	22	"	"	PUNCT
cjal-3229	102	23	severity	severity	NOUN
cjal-3229	102	24	of	of	ADP
cjal-3229	102	25	the	the	DET
cjal-3229	102	26	crisis	crisis	NOUN
cjal-3229	102	27	as	as	SCONJ
cjal-3229	102	28	indicated	indicate	VERB
cjal-3229	102	29	in	in	ADP
cjal-3229	102	30	key	key	ADJ
cjal-3229	102	31	words	word	NOUN
cjal-3229	102	32	,	,	PUNCT
cjal-3229	102	33	"	"	PUNCT
cjal-3229	102	34	shukan	shukan	PROPN
cjal-3229	102	35	toh	toh	PROPN
cjal-3229	102	36	-	-	PUNCT
cjal-3229	102	37	yo	yo	PROPN
cjal-3229	102	38	keizai	keizai	NOUN
cjal-3229	102	39	(	(	PUNCT
cjal-3229	102	40	weekly	weekly	ADJ
cjal-3229	102	41	oriental	oriental	ADJ
cjal-3229	102	42	economist	economist	NOUN
cjal-3229	102	43	)	)	PUNCT
cjal-3229	102	44	,	,	PUNCT
cjal-3229	102	45	feb	feb	PROPN
cjal-3229	102	46	.	.	PROPN
cjal-3229	102	47	2	2	NUM
cjal-3229	102	48	,	,	PUNCT
cjal-3229	102	49	1998	1998	NUM
cjal-3229	102	50	,	,	PUNCT
cjal-3229	102	51	p.	p.	NOUN
cjal-3229	102	52	4	4	NUM
cjal-3229	102	53	6	6	NUM
cjal-3229	102	54	.	.	PUNCT
cjal-3229	103	1	as	as	ADP
cjal-3229	103	2	to	to	ADP
cjal-3229	103	3	its	its	PRON
cjal-3229	103	4	implications	implication	NOUN
cjal-3229	103	5	,	,	PUNCT
cjal-3229	103	6	see	see	VERB
cjal-3229	103	7	"	"	PUNCT
cjal-3229	103	8	reality	reality	NOUN
cjal-3229	103	9	of	of	ADP
cjal-3229	103	10	banks	bank	NOUN
cjal-3229	103	11	'	'	PART
cjal-3229	103	12	bad	bad	ADJ
cjal-3229	103	13	debts	debt	NOUN
cjal-3229	103	14	,	,	PUNCT
cjal-3229	103	15	"	"	PUNCT
cjal-3229	103	16	shukan	shukan	PROPN
cjal-3229	103	17	toyo	toyo	PROPN
cjal-3229	103	18	keizai	keizai	PROPN
cjal-3229	103	19	,	,	PUNCT
cjal-3229	103	20	april	april	PROPN
cjal-3229	103	21	4	4	NUM
cjal-3229	103	22	,	,	PUNCT
cjal-3229	103	23	1998	1998	NUM
cjal-3229	103	24	,	,	PUNCT
cjal-3229	103	25	pp.38	pp.38	NOUN
cjal-3229	103	26	-	-	PUNCT
cjal-3229	103	27	40	40	NUM
cjal-3229	103	28	,	,	PUNCT
cjal-3229	103	29	available	available	ADJ
cjal-3229	103	30	at	at	ADP
cjal-3229	103	31	http://www.orientaleconomist.com/aboutus	http://www.orientaleconomist.com/aboutus	PROPN
cjal-3229	103	32	.	.	PUNCT
cjal-3229	104	1	14	14	NUM
cjal-3229	104	2	see	see	VERB
cjal-3229	104	3	toyokeitai	toyokeitai	NOUN
cjal-3229	104	4	,	,	PUNCT
cjal-3229	104	5	economic	economic	ADJ
cjal-3229	104	6	statistics	statistic	NOUN
cjal-3229	104	7	,	,	PUNCT
cjal-3229	104	8	p.	p.	NOUN
cjal-3229	104	9	14	14	NUM
cjal-3229	104	10	.	.	NOUN
cjal-3229	104	11	15	15	NUM
cjal-3229	104	12	as	as	ADP
cjal-3229	104	13	to	to	ADP
cjal-3229	104	14	the	the	DET
cjal-3229	104	15	details	detail	NOUN
cjal-3229	104	16	of	of	ADP
cjal-3229	104	17	the	the	DET
cjal-3229	104	18	land	land	NOUN
cjal-3229	104	19	price	price	NOUN
cjal-3229	104	20	drop	drop	NOUN
cjal-3229	104	21	in	in	ADP
cjal-3229	104	22	japan	japan	PROPN
cjal-3229	104	23	,	,	PUNCT
cjal-3229	104	24	see	see	VERB
cjal-3229	104	25	"	"	PUNCT
cjal-3229	104	26	why	why	SCONJ
cjal-3229	104	27	banks	bank	NOUN
cjal-3229	104	28	made	make	VERB
cjal-3229	104	29	big	big	ADJ
cjal-3229	104	30	mistakes	mistake	NOUN
cjal-3229	104	31	?	?	PUNCT
cjal-3229	104	32	"	"	PUNCT
cjal-3229	104	33	shukan	shukan	PROPN
cjal-3229	104	34	toh	toh	PROPN
cjal-3229	104	35	-	-	PUNCT
cjal-3229	104	36	yo	yo	PROPN
cjal-3229	104	37	keizai	keizai	NOUN
cjal-3229	104	38	,	,	PUNCT
cjal-3229	104	39	march	march	PROPN
cjal-3229	104	40	28	28	NUM
cjal-3229	104	41	,	,	PUNCT
cjal-3229	104	42	1998	1998	NUM
cjal-3229	104	43	,	,	PUNCT
cjal-3229	104	44	pp.3	pp.3	PROPN
cjal-3229	104	45	0	0	NUM
cjal-3229	104	46	-3	-3	SYM
cjal-3229	104	47	4	4	NUM
cjal-3229	104	48	.	.	PUNCT
cjal-3229	105	1	[	[	X
cjal-3229	105	2	18:1	18:1	NUM
cjal-3229	105	3	regulations	regulation	NOUN
cjal-3229	105	4	on	on	ADP
cjal-3229	105	5	problem	problem	NOUN
cjal-3229	105	6	loans	loan	NOUN
cjal-3229	105	7	in	in	ADP
cjal-3229	105	8	japan	japan	PROPN
cjal-3229	105	9	economic	economic	ADJ
cjal-3229	105	10	downturn	downturn	NOUN
cjal-3229	105	11	combined	combine	VERB
cjal-3229	105	12	to	to	PART
cjal-3229	105	13	bog	bog	VERB
cjal-3229	105	14	down	down	ADP
cjal-3229	105	15	the	the	DET
cjal-3229	105	16	japanese	japanese	ADJ
cjal-3229	105	17	economy	economy	NOUN
cjal-3229	105	18	.	.	PUNCT
cjal-3229	106	1	japan	japan	PROPN
cjal-3229	106	2	saw	see	VERB
cjal-3229	106	3	negative	negative	ADJ
cjal-3229	106	4	growth	growth	NOUN
cjal-3229	106	5	rates	rate	NOUN
cjal-3229	106	6	two	two	NUM
cjal-3229	106	7	years	year	NOUN
cjal-3229	106	8	in	in	ADP
cjal-3229	106	9	a	a	DET
cjal-3229	106	10	row	row	NOUN
cjal-3229	106	11	,	,	PUNCT
cjal-3229	106	12	in	in	ADP
cjal-3229	106	13	1997	1997	NUM
cjal-3229	106	14	and	and	CCONJ
cjal-3229	106	15	1998	1998	NUM
cjal-3229	106	16	,	,	PUNCT
cjal-3229	106	17	and	and	CCONJ
cjal-3229	106	18	the	the	DET
cjal-3229	106	19	jobless	jobless	ADJ
cjal-3229	106	20	rate	rate	NOUN
cjal-3229	106	21	remained	remain	VERB
cjal-3229	106	22	near	near	ADP
cjal-3229	106	23	5	5	NUM
cjal-3229	106	24	%	%	NOUN
cjal-3229	106	25	.	.	PUNCT
cjal-3229	107	1	in	in	ADP
cjal-3229	107	2	1997	1997	NUM
cjal-3229	107	3	,	,	PUNCT
cjal-3229	107	4	public	public	ADJ
cjal-3229	107	5	concern	concern	NOUN
cjal-3229	107	6	about	about	ADP
cjal-3229	107	7	instabilities	instability	NOUN
cjal-3229	107	8	in	in	ADP
cjal-3229	107	9	some	some	PRON
cjal-3229	107	10	of	of	ADP
cjal-3229	107	11	the	the	DET
cjal-3229	107	12	major	major	ADJ
cjal-3229	107	13	banks	bank	NOUN
cjal-3229	107	14	'	'	PART
cjal-3229	107	15	operations	operation	NOUN
cjal-3229	107	16	was	be	AUX
cjal-3229	107	17	heightened	heighten	VERB
cjal-3229	107	18	.	.	PUNCT
cjal-3229	108	1	many	many	ADJ
cjal-3229	108	2	banks	bank	NOUN
cjal-3229	108	3	became	become	VERB
cjal-3229	108	4	unhealthy	unhealthy	ADJ
cjal-3229	108	5	under	under	ADP
cjal-3229	108	6	the	the	DET
cjal-3229	108	7	burden	burden	NOUN
cjal-3229	108	8	of	of	ADP
cjal-3229	108	9	their	their	PRON
cjal-3229	108	10	debt	debt	NOUN
cjal-3229	108	11	.	.	PUNCT
cjal-3229	109	1	the	the	DET
cjal-3229	109	2	value	value	NOUN
cjal-3229	109	3	of	of	ADP
cjal-3229	109	4	stocks	stock	NOUN
cjal-3229	109	5	held	hold	VERB
cjal-3229	109	6	,	,	PUNCT
cjal-3229	109	7	which	which	PRON
cjal-3229	109	8	is	be	AUX
cjal-3229	109	9	counted	count	VERB
cjal-3229	109	10	as	as	ADP
cjal-3229	109	11	part	part	NOUN
cjal-3229	109	12	of	of	ADP
cjal-3229	109	13	bank	bank	NOUN
cjal-3229	109	14	's	's	PART
cjal-3229	109	15	owned	own	VERB
cjal-3229	109	16	capital	capital	NOUN
cjal-3229	109	17	in	in	ADP
cjal-3229	109	18	japan	japan	PROPN
cjal-3229	109	19	,	,	PUNCT
cjal-3229	109	20	declined	decline	VERB
cjal-3229	109	21	due	due	ADP
cjal-3229	109	22	to	to	ADP
cjal-3229	109	23	the	the	DET
cjal-3229	109	24	drop	drop	NOUN
cjal-3229	109	25	in	in	ADP
cjal-3229	109	26	stock	stock	NOUN
cjal-3229	109	27	prices	price	NOUN
cjal-3229	109	28	in	in	ADP
cjal-3229	109	29	the	the	DET
cjal-3229	109	30	market	market	NOUN
cjal-3229	109	31	.	.	PUNCT
cjal-3229	110	1	in	in	ADP
cjal-3229	110	2	order	order	NOUN
cjal-3229	110	3	to	to	PART
cjal-3229	110	4	maintain	maintain	VERB
cjal-3229	110	5	the	the	DET
cjal-3229	110	6	minimum	minimum	ADJ
cjal-3229	110	7	rates	rate	NOUN
cjal-3229	110	8	(	(	PUNCT
cjal-3229	110	9	8	8	NUM
cjal-3229	110	10	%	%	NOUN
cjal-3229	110	11	)	)	PUNCT
cjal-3229	110	12	,	,	PUNCT
cjal-3229	110	13	the	the	DET
cjal-3229	110	14	banks	bank	NOUN
cjal-3229	110	15	accelerated	accelerate	VERB
cjal-3229	110	16	the	the	DET
cjal-3229	110	17	compression	compression	NOUN
cjal-3229	110	18	of	of	ADP
cjal-3229	110	19	assets	asset	NOUN
cjal-3229	110	20	,	,	PUNCT
cjal-3229	110	21	such	such	ADJ
cjal-3229	110	22	as	as	ADP
cjal-3229	110	23	the	the	DET
cjal-3229	110	24	lending	lending	NOUN
cjal-3229	110	25	balance	balance	NOUN
cjal-3229	110	26	,	,	PUNCT
cjal-3229	110	27	that	that	PRON
cjal-3229	110	28	constitutes	constitute	VERB
cjal-3229	110	29	the	the	DET
cjal-3229	110	30	denominator	denominator	NOUN
cjal-3229	110	31	for	for	ADP
cjal-3229	110	32	the	the	DET
cjal-3229	110	33	bis	bis	ADJ
cjal-3229	110	34	ratio	ratio	NOUN
cjal-3229	110	35	of	of	ADP
cjal-3229	110	36	owned	own	VERB
cjal-3229	110	37	capital	capital	NOUN
cjal-3229	110	38	.	.	PUNCT
cjal-3229	111	1	16	16	NUM
cjal-3229	112	1	this	this	DET
cjal-3229	112	2	compression	compression	NOUN
cjal-3229	112	3	caused	cause	VERB
cjal-3229	112	4	a	a	DET
cjal-3229	112	5	sharp	sharp	ADJ
cjal-3229	112	6	credit	credit	NOUN
cjal-3229	112	7	contraction	contraction	NOUN
cjal-3229	112	8	due	due	ADP
cjal-3229	112	9	to	to	ADP
cjal-3229	112	10	banks	bank	NOUN
cjal-3229	112	11	'	'	PART
cjal-3229	112	12	reluctance	reluctance	NOUN
cjal-3229	112	13	to	to	PART
cjal-3229	112	14	lend	lend	VERB
cjal-3229	112	15	and	and	CCONJ
cjal-3229	112	16	their	their	PRON
cjal-3229	112	17	inability	inability	NOUN
cjal-3229	112	18	to	to	PART
cjal-3229	112	19	collect	collect	VERB
cjal-3229	112	20	on	on	ADP
cjal-3229	112	21	the	the	DET
cjal-3229	112	22	loans	loan	NOUN
cjal-3229	112	23	,	,	PUNCT
cjal-3229	112	24	resulting	result	VERB
cjal-3229	112	25	in	in	ADP
cjal-3229	112	26	an	an	DET
cjal-3229	112	27	abnormal	abnormal	ADJ
cjal-3229	112	28	situation	situation	NOUN
cjal-3229	112	29	in	in	ADP
cjal-3229	112	30	which	which	PRON
cjal-3229	112	31	the	the	DET
cjal-3229	112	32	total	total	ADJ
cjal-3229	112	33	loan	loan	NOUN
cjal-3229	112	34	balance	balance	NOUN
cjal-3229	112	35	of	of	ADP
cjal-3229	112	36	the	the	DET
cjal-3229	112	37	banks	bank	NOUN
cjal-3229	112	38	across	across	ADP
cjal-3229	112	39	the	the	DET
cjal-3229	112	40	nation	nation	NOUN
cjal-3229	112	41	decreased	decrease	VERB
cjal-3229	112	42	compared	compare	VERB
cjal-3229	112	43	to	to	ADP
cjal-3229	112	44	the	the	DET
cjal-3229	112	45	previous	previous	ADJ
cjal-3229	112	46	year.17	year.17	PROPN
cjal-3229	112	47	at	at	ADP
cjal-3229	112	48	this	this	DET
cjal-3229	112	49	point	point	NOUN
cjal-3229	112	50	,	,	PUNCT
cjal-3229	112	51	even	even	ADV
cjal-3229	112	52	some	some	DET
cjal-3229	112	53	otherwise	otherwise	ADV
cjal-3229	112	54	financially	financially	ADV
cjal-3229	112	55	sound	sound	ADJ
cjal-3229	112	56	industrial	industrial	ADJ
cjal-3229	112	57	corporations	corporation	NOUN
cjal-3229	112	58	experienced	experience	VERB
cjal-3229	112	59	temporary	temporary	ADJ
cjal-3229	112	60	fund	fund	NOUN
cjal-3229	112	61	shortages	shortage	NOUN
cjal-3229	112	62	.	.	PUNCT
cjal-3229	113	1	without	without	ADP
cjal-3229	113	2	an	an	DET
cjal-3229	113	3	influx	influx	NOUN
cjal-3229	113	4	of	of	ADP
cjal-3229	113	5	funds	fund	NOUN
cjal-3229	113	6	,	,	PUNCT
cjal-3229	113	7	industry	industry	NOUN
cjal-3229	113	8	can	can	AUX
cjal-3229	113	9	not	not	PART
cjal-3229	113	10	initiate	initiate	VERB
cjal-3229	113	11	new	new	ADJ
cjal-3229	113	12	capital	capital	NOUN
cjal-3229	113	13	investments	investment	NOUN
cjal-3229	113	14	.	.	PUNCT
cjal-3229	114	1	therefore	therefore	ADV
cjal-3229	114	2	,	,	PUNCT
cjal-3229	114	3	the	the	DET
cjal-3229	114	4	entire	entire	ADJ
cjal-3229	114	5	economy	economy	NOUN
cjal-3229	114	6	began	begin	VERB
cjal-3229	114	7	to	to	PART
cjal-3229	114	8	head	head	VERB
cjal-3229	114	9	toward	toward	ADP
cjal-3229	114	10	a	a	DET
cjal-3229	114	11	diminishing	diminishing	NOUN
cjal-3229	114	12	equilibrium	equilibrium	NOUN
cjal-3229	114	13	.	.	PUNCT
cjal-3229	115	1	the	the	DET
cjal-3229	115	2	basic	basic	ADJ
cjal-3229	115	3	cause	cause	NOUN
cjal-3229	115	4	for	for	ADP
cjal-3229	115	5	the	the	DET
cjal-3229	115	6	long	long	ADJ
cjal-3229	115	7	economic	economic	ADJ
cjal-3229	115	8	downturn	downturn	NOUN
cjal-3229	115	9	,	,	PUNCT
cjal-3229	115	10	then	then	ADV
cjal-3229	115	11	,	,	PUNCT
cjal-3229	115	12	was	be	AUX
cjal-3229	115	13	the	the	DET
cjal-3229	115	14	banks	bank	NOUN
cjal-3229	115	15	'	'	PART
cjal-3229	115	16	contraction	contraction	NOUN
cjal-3229	115	17	of	of	ADP
cjal-3229	115	18	credit	credit	NOUN
cjal-3229	115	19	.	.	PUNCT
cjal-3229	116	1	in	in	ADP
cjal-3229	116	2	order	order	NOUN
cjal-3229	116	3	to	to	PART
cjal-3229	116	4	escape	escape	VERB
cjal-3229	116	5	from	from	ADP
cjal-3229	116	6	this	this	DET
cjal-3229	116	7	new	new	ADJ
cjal-3229	116	8	form	form	NOUN
cjal-3229	116	9	of	of	ADP
cjal-3229	116	10	"	"	PUNCT
cjal-3229	116	11	compound	compound	NOUN
cjal-3229	116	12	recession	recession	NOUN
cjal-3229	116	13	,	,	PUNCT
cjal-3229	116	14	"	"	PUNCT
cjal-3229	116	15	it	it	PRON
cjal-3229	116	16	was	be	AUX
cjal-3229	116	17	necessary	necessary	ADJ
cjal-3229	116	18	to	to	PART
cjal-3229	116	19	cure	cure	VERB
cjal-3229	116	20	the	the	DET
cjal-3229	116	21	problems	problem	NOUN
cjal-3229	116	22	in	in	ADP
cjal-3229	116	23	the	the	DET
cjal-3229	116	24	financial	financial	ADJ
cjal-3229	116	25	sector	sector	NOUN
cjal-3229	116	26	.	.	PUNCT
cjal-3229	117	1	what	what	PRON
cjal-3229	117	2	was	be	AUX
cjal-3229	117	3	hampering	hamper	VERB
cjal-3229	117	4	the	the	DET
cjal-3229	117	5	recovery	recovery	NOUN
cjal-3229	117	6	in	in	ADP
cjal-3229	117	7	the	the	DET
cjal-3229	117	8	financial	financial	ADJ
cjal-3229	117	9	sector	sector	NOUN
cjal-3229	117	10	were	be	AUX
cjal-3229	117	11	the	the	DET
cjal-3229	117	12	burdensome	burdensome	ADJ
cjal-3229	117	13	bad	bad	ADJ
cjal-3229	117	14	debts	debt	NOUN
cjal-3229	117	15	encumbering	encumber	VERB
cjal-3229	117	16	the	the	DET
cjal-3229	117	17	financial	financial	ADJ
cjal-3229	117	18	institutions	institution	NOUN
cjal-3229	117	19	.	.	PUNCT
cjal-3229	118	1	wiping	wipe	VERB
cjal-3229	118	2	out	out	ADP
cjal-3229	118	3	the	the	DET
cjal-3229	118	4	bad	bad	ADJ
cjal-3229	118	5	debts	debt	NOUN
cjal-3229	118	6	from	from	ADP
cjal-3229	118	7	the	the	DET
cjal-3229	118	8	books	book	NOUN
cjal-3229	118	9	of	of	ADP
cjal-3229	118	10	the	the	DET
cjal-3229	118	11	financial	financial	ADJ
cjal-3229	118	12	institutions	institution	NOUN
cjal-3229	118	13	came	come	VERB
cjal-3229	118	14	to	to	PART
cjal-3229	118	15	be	be	AUX
cjal-3229	118	16	recognized	recognize	VERB
cjal-3229	118	17	as	as	ADP
cjal-3229	118	18	an	an	DET
cjal-3229	118	19	essential	essential	ADJ
cjal-3229	118	20	act	act	NOUN
cjal-3229	118	21	necessary	necessary	ADJ
cjal-3229	118	22	for	for	ADP
cjal-3229	118	23	the	the	DET
cjal-3229	118	24	recovery	recovery	NOUN
cjal-3229	118	25	of	of	ADP
cjal-3229	118	26	the	the	DET
cjal-3229	118	27	japanese	japanese	ADJ
cjal-3229	118	28	economy	economy	NOUN
cjal-3229	118	29	as	as	ADP
cjal-3229	118	30	a	a	DET
cjal-3229	118	31	whole	whole	NOUN
cjal-3229	118	32	.	.	PUNCT
cjal-3229	119	1	the	the	DET
cjal-3229	119	2	japanese	japanese	ADJ
cjal-3229	119	3	big	big	PROPN
cjal-3229	119	4	bang	bang	PROPN
cjal-3229	119	5	18	18	NUM
cjal-3229	119	6	reform	reform	NOUN
cjal-3229	119	7	program	program	NOUN
cjal-3229	119	8	and	and	CCONJ
cjal-3229	119	9	other	other	ADJ
cjal-3229	119	10	related	related	ADJ
cjal-3229	119	11	reforms	reform	NOUN
cjal-3229	119	12	of	of	ADP
cjal-3229	119	13	the	the	DET
cjal-3229	119	14	financial	financial	ADJ
cjal-3229	119	15	sector	sector	NOUN
cjal-3229	119	16	were	be	AUX
cjal-3229	119	17	also	also	ADV
cjal-3229	119	18	recognized	recognize	VERB
cjal-3229	119	19	as	as	ADP
cjal-3229	119	20	necessary	necessary	ADJ
cjal-3229	119	21	preconditions	precondition	NOUN
cjal-3229	119	22	.	.	PUNCT
cjal-3229	120	1	despite	despite	SCONJ
cjal-3229	120	2	the	the	DET
cjal-3229	120	3	fact	fact	NOUN
cjal-3229	120	4	that	that	SCONJ
cjal-3229	120	5	it	it	PRON
cjal-3229	120	6	has	have	AUX
cjal-3229	120	7	been	be	AUX
cjal-3229	120	8	ten	ten	NUM
cjal-3229	120	9	years	year	NOUN
cjal-3229	120	10	since	since	SCONJ
cjal-3229	120	11	the	the	DET
cjal-3229	120	12	bubble	bubble	NOUN
cjal-3229	120	13	economy	economy	NOUN
cjal-3229	120	14	burst	burst	VERB
cjal-3229	120	15	and	and	CCONJ
cjal-3229	120	16	nearly	nearly	ADV
cjal-3229	120	17	ten	ten	NUM
cjal-3229	120	18	years	year	NOUN
cjal-3229	120	19	since	since	SCONJ
cjal-3229	120	20	public	public	ADJ
cjal-3229	120	21	funds	fund	NOUN
cjal-3229	120	22	in	in	ADP
cjal-3229	120	23	the	the	DET
cjal-3229	120	24	total	total	ADJ
cjal-3229	120	25	sum	sum	NOUN
cjal-3229	120	26	of	of	ADP
cjal-3229	120	27	y7.2	y7.2	NOUN
cjal-3229	120	28	trillion	trillion	NUM
cjal-3229	120	29	were	be	AUX
cjal-3229	120	30	poured	pour	VERB
cjal-3229	120	31	into	into	ADP
cjal-3229	120	32	many	many	ADJ
cjal-3229	120	33	of	of	ADP
cjal-3229	120	34	the	the	DET
cjal-3229	120	35	major	major	ADJ
cjal-3229	120	36	japanese	japanese	ADJ
cjal-3229	120	37	banks	bank	NOUN
cjal-3229	120	38	in	in	ADP
cjal-3229	120	39	early	early	ADJ
cjal-3229	120	40	1999	1999	NUM
cjal-3229	120	41	(	(	PUNCT
cjal-3229	120	42	with	with	ADP
cjal-3229	120	43	the	the	DET
cjal-3229	120	44	intention	intention	NOUN
cjal-3229	120	45	of	of	ADP
cjal-3229	120	46	strengthening	strengthen	VERB
cjal-3229	120	47	their	their	PRON
cjal-3229	120	48	net	net	ADJ
cjal-3229	120	49	worth	worth	ADJ
cjal-3229	120	50	capital	capital	NOUN
cjal-3229	120	51	)	)	PUNCT
cjal-3229	120	52	,	,	PUNCT
cjal-3229	120	53	the	the	DET
cjal-3229	120	54	financial	financial	ADJ
cjal-3229	120	55	figures	figure	NOUN
cjal-3229	120	56	of	of	ADP
cjal-3229	120	57	major	major	ADJ
cjal-3229	120	58	banks	bank	NOUN
cjal-3229	120	59	at	at	ADP
cjal-3229	120	60	the	the	DET
cjal-3229	120	61	end	end	NOUN
cjal-3229	120	62	of	of	ADP
cjal-3229	120	63	december	december	PROPN
cjal-3229	120	64	2003	2003	NUM
cjal-3229	120	65	including	include	VERB
cjal-3229	120	66	the	the	DET
cjal-3229	120	67	seven	seven	NUM
cjal-3229	120	68	major	major	ADJ
cjal-3229	120	69	city	city	NOUN
cjal-3229	120	70	banks	bank	NOUN
cjal-3229	120	71	have	have	VERB
cjal-3229	120	72	yet	yet	ADV
cjal-3229	120	73	to	to	PART
cjal-3229	120	74	show	show	VERB
cjal-3229	120	75	signs	sign	NOUN
cjal-3229	120	76	of	of	ADP
cjal-3229	120	77	complete	complete	ADJ
cjal-3229	120	78	recovery	recovery	NOUN
cjal-3229	120	79	.	.	PUNCT
cjal-3229	121	1	16	16	NUM
cjal-3229	121	2	as	as	ADP
cjal-3229	121	3	to	to	PART
cjal-3229	121	4	"	"	PUNCT
cjal-3229	121	5	bis	bis	VERB
cjal-3229	121	6	ratio	ratio	NOUN
cjal-3229	121	7	of	of	ADP
cjal-3229	121	8	owned	own	VERB
cjal-3229	121	9	capital	capital	NOUN
cjal-3229	121	10	,	,	PUNCT
cjal-3229	121	11	"	"	PUNCT
cjal-3229	121	12	see	see	VERB
cjal-3229	121	13	supra	supra	PROPN
cjal-3229	121	14	note	note	NOUN
cjal-3229	121	15	15	15	NUM
cjal-3229	121	16	at	at	ADP
cjal-3229	121	17	p.43	p.43	NOUN
cjal-3229	121	18	.	.	PUNCT
cjal-3229	122	1	the	the	DET
cjal-3229	122	2	bis	bis	PROPN
cjal-3229	122	3	(	(	PUNCT
cjal-3229	122	4	the	the	DET
cjal-3229	122	5	bank	bank	NOUN
cjal-3229	122	6	of	of	ADP
cjal-3229	122	7	international	international	ADJ
cjal-3229	122	8	settlement	settlement	NOUN
cjal-3229	122	9	)	)	PUNCT
cjal-3229	122	10	ratio	ratio	NOUN
cjal-3229	122	11	is	be	AUX
cjal-3229	122	12	defined	define	VERB
cjal-3229	122	13	as	as	ADP
cjal-3229	122	14	owned	own	VERB
cjal-3229	122	15	capital	capital	NOUN
cjal-3229	122	16	/	/	SYM
cjal-3229	122	17	total	total	ADJ
cjal-3229	122	18	assets	asset	NOUN
cjal-3229	122	19	.	.	PUNCT
cjal-3229	123	1	the	the	DET
cjal-3229	123	2	bis	bis	PROPN
cjal-3229	123	3	represents	represent	VERB
cjal-3229	123	4	the	the	DET
cjal-3229	123	5	healthiness	healthiness	NOUN
cjal-3229	123	6	of	of	ADP
cjal-3229	123	7	the	the	DET
cjal-3229	123	8	banks	bank	NOUN
cjal-3229	123	9	.	.	PUNCT
cjal-3229	124	1	all	all	DET
cjal-3229	124	2	the	the	DET
cjal-3229	124	3	international	international	ADJ
cjal-3229	124	4	banks	bank	NOUN
cjal-3229	124	5	in	in	ADP
cjal-3229	124	6	the	the	DET
cjal-3229	124	7	world	world	NOUN
cjal-3229	124	8	are	be	AUX
cjal-3229	124	9	requested	request	VERB
cjal-3229	124	10	to	to	PART
cjal-3229	124	11	maintain	maintain	VERB
cjal-3229	124	12	a	a	DET
cjal-3229	124	13	bis	bis	NOUN
cjal-3229	124	14	of	of	ADP
cjal-3229	124	15	8	8	NUM
cjal-3229	124	16	%	%	NOUN
cjal-3229	124	17	at	at	ADP
cjal-3229	124	18	a	a	DET
cjal-3229	124	19	minimum	minimum	NOUN
cjal-3229	124	20	.	.	PUNCT
cjal-3229	125	1	17	17	NUM
cjal-3229	125	2	as	as	ADP
cjal-3229	125	3	to	to	ADP
cjal-3229	125	4	the	the	DET
cjal-3229	125	5	details	detail	NOUN
cjal-3229	125	6	of	of	ADP
cjal-3229	125	7	the	the	DET
cjal-3229	125	8	"	"	PUNCT
cjal-3229	125	9	reluctance	reluctance	NOUN
cjal-3229	125	10	to	to	PART
cjal-3229	125	11	lend	lend	VERB
cjal-3229	125	12	"	"	PUNCT
cjal-3229	125	13	phenomenon	phenomenon	NOUN
cjal-3229	125	14	,	,	PUNCT
cjal-3229	125	15	see	see	VERB
cjal-3229	125	16	supra	supra	PROPN
cjal-3229	125	17	note	note	NOUN
cjal-3229	125	18	15	15	NUM
cjal-3229	125	19	at	at	ADP
cjal-3229	125	20	p.	p.	NOUN
cjal-3229	125	21	49	49	NUM
cjal-3229	125	22	.	.	PUNCT
cjal-3229	126	1	18	18	NUM
cjal-3229	126	2	as	as	ADP
cjal-3229	126	3	to	to	ADP
cjal-3229	126	4	the	the	DET
cjal-3229	126	5	"	"	PUNCT
cjal-3229	126	6	japanese	japanese	ADJ
cjal-3229	126	7	big	big	PROPN
cjal-3229	126	8	bang	bang	PROPN
cjal-3229	126	9	,	,	PUNCT
cjal-3229	126	10	"	"	PUNCT
cjal-3229	126	11	see	see	VERB
cjal-3229	126	12	shukan	shukan	PROPN
cjal-3229	126	13	toh	toh	PROPN
cjal-3229	126	14	-	-	PUNCT
cjal-3229	126	15	yo	yo	PROPN
cjal-3229	126	16	keizai	keizai	NOUN
cjal-3229	126	17	,	,	PUNCT
cjal-3229	126	18	july	july	PROPN
cjal-3229	126	19	25	25	NUM
cjal-3229	126	20	,	,	PUNCT
cjal-3229	126	21	1998	1998	NUM
cjal-3229	126	22	,	,	PUNCT
cjal-3229	126	23	p.4	p.4	ADJ
cjal-3229	126	24	3	3	X
cjal-3229	126	25	.	.	PUNCT
cjal-3229	127	1	as	as	ADP
cjal-3229	127	2	to	to	ADP
cjal-3229	127	3	its	its	PRON
cjal-3229	127	4	reality	reality	NOUN
cjal-3229	127	5	,	,	PUNCT
cjal-3229	127	6	see	see	VERB
cjal-3229	127	7	"	"	PUNCT
cjal-3229	127	8	big	big	ADJ
cjal-3229	127	9	bang	bang	NOUN
cjal-3229	127	10	seeing	see	VERB
cjal-3229	127	11	the	the	DET
cjal-3229	127	12	first	first	ADJ
cjal-3229	127	13	sign	sign	NOUN
cjal-3229	127	14	of	of	ADP
cjal-3229	127	15	realization	realization	NOUN
cjal-3229	127	16	with	with	ADP
cjal-3229	127	17	the	the	DET
cjal-3229	127	18	public	public	ADJ
cjal-3229	127	19	fund	fund	NOUN
cjal-3229	127	20	infusion	infusion	NOUN
cjal-3229	127	21	,	,	PUNCT
cjal-3229	127	22	"	"	PUNCT
cjal-3229	127	23	february	february	PROPN
cjal-3229	127	24	2	2	NUM
cjal-3229	127	25	,	,	PUNCT
cjal-3229	127	26	1998	1998	NUM
cjal-3229	127	27	,	,	PUNCT
cjal-3229	127	28	pp.10	pp.10	NOUN
cjal-3229	127	29	-	-	PUNCT
cjal-3229	127	30	13	13	NUM
cjal-3229	127	31	.	.	PUNCT
cjal-3229	128	1	20041	20041	NUM
cjal-3229	128	2	columbia	columbia	PROPN
cjal-3229	128	3	journal	journal	PROPN
cjal-3229	128	4	of	of	ADP
cjal-3229	128	5	asian	asian	ADJ
cjal-3229	128	6	law	law	NOUN
cjal-3229	128	7	all	all	PRON
cjal-3229	128	8	of	of	ADP
cjal-3229	128	9	the	the	DET
cjal-3229	128	10	major	major	ADJ
cjal-3229	128	11	banks	bank	NOUN
cjal-3229	128	12	continue	continue	VERB
cjal-3229	128	13	to	to	PART
cjal-3229	128	14	hold	hold	VERB
cjal-3229	128	15	huge	huge	ADJ
cjal-3229	128	16	bad	bad	ADJ
cjal-3229	128	17	loans	loan	NOUN
cjal-3229	128	18	(	(	PUNCT
cjal-3229	128	19	see	see	VERB
cjal-3229	128	20	table	table	NOUN
cjal-3229	128	21	2	2	NUM
cjal-3229	128	22	)	)	PUNCT
cjal-3229	128	23	.	.	PUNCT
cjal-3229	129	1	prior	prior	ADV
cjal-3229	129	2	to	to	ADP
cjal-3229	129	3	1997	1997	NUM
cjal-3229	129	4	,	,	PUNCT
cjal-3229	129	5	y685	y685	PROPN
cjal-3229	129	6	billion	billion	NUM
cjal-3229	129	7	of	of	ADP
cjal-3229	129	8	tax	tax	NOUN
cjal-3229	129	9	money	money	NOUN
cjal-3229	129	10	was	be	AUX
cjal-3229	129	11	used	use	VERB
cjal-3229	129	12	to	to	PART
cjal-3229	129	13	liquidate	liquidate	VERB
cjal-3229	129	14	the	the	DET
cjal-3229	129	15	special	special	ADJ
cjal-3229	129	16	housing	housing	NOUN
cjal-3229	129	17	loan	loan	NOUN
cjal-3229	129	18	companies	company	NOUN
cjal-3229	129	19	(	(	PUNCT
cjal-3229	129	20	"	"	PUNCT
cjal-3229	129	21	jusen	jusen	ADJ
cjal-3229	129	22	"	"	PUNCT
cjal-3229	129	23	)	)	PUNCT
cjal-3229	129	24	which	which	PRON
cjal-3229	129	25	were	be	AUX
cjal-3229	129	26	also	also	ADV
cjal-3229	129	27	burdened	burden	VERB
cjal-3229	129	28	with	with	ADP
cjal-3229	129	29	enormous	enormous	ADJ
cjal-3229	129	30	debts	debt	NOUN
cjal-3229	129	31	.	.	PUNCT
cjal-3229	130	1	at	at	ADP
cjal-3229	130	2	that	that	DET
cjal-3229	130	3	time	time	NOUN
cjal-3229	130	4	,	,	PUNCT
cjal-3229	130	5	it	it	PRON
cjal-3229	130	6	appeared	appear	VERB
cjal-3229	130	7	as	as	SCONJ
cjal-3229	130	8	though	though	SCONJ
cjal-3229	130	9	that	that	DET
cjal-3229	130	10	amount	amount	NOUN
cjal-3229	130	11	would	would	AUX
cjal-3229	130	12	suffice	suffice	VERB
cjal-3229	130	13	to	to	PART
cjal-3229	130	14	settle	settle	VERB
cjal-3229	130	15	the	the	DET
cjal-3229	130	16	banks	bank	NOUN
cjal-3229	130	17	'	'	PART
cjal-3229	130	18	bad	bad	ADJ
cjal-3229	130	19	debts	debt	NOUN
cjal-3229	130	20	,	,	PUNCT
cjal-3229	130	21	but	but	CCONJ
cjal-3229	130	22	it	it	PRON
cjal-3229	130	23	turned	turn	VERB
cjal-3229	130	24	out	out	ADP
cjal-3229	130	25	that	that	SCONJ
cjal-3229	130	26	the	the	DET
cjal-3229	130	27	japanese	japanese	ADJ
cjal-3229	130	28	government	government	NOUN
cjal-3229	130	29	had	have	AUX
cjal-3229	130	30	merely	merely	ADV
cjal-3229	130	31	only	only	ADV
cjal-3229	130	32	begun	begin	VERB
cjal-3229	130	33	to	to	PART
cjal-3229	130	34	resolve	resolve	VERB
cjal-3229	130	35	the	the	DET
cjal-3229	130	36	problem	problem	NOUN
cjal-3229	130	37	.	.	PUNCT
cjal-3229	131	1	19	19	NUM
cjal-3229	131	2	table	table	NOUN
cjal-3229	131	3	2	2	NUM
cjal-3229	131	4	:	:	PUNCT
cjal-3229	131	5	bad	bad	ADJ
cjal-3229	131	6	loans	loan	NOUN
cjal-3229	131	7	of	of	ADP
cjal-3229	131	8	major	major	ADJ
cjal-3229	131	9	japanese	japanese	ADJ
cjal-3229	131	10	banks20	banks20	NOUN
cjal-3229	131	11	(	(	PUNCT
cjal-3229	131	12	as	as	ADP
cjal-3229	131	13	of	of	ADP
cjal-3229	131	14	december	december	PROPN
cjal-3229	131	15	2003	2003	NUM
cjal-3229	131	16	)	)	PUNCT
cjal-3229	131	17	(	(	PUNCT
cjal-3229	131	18	unit	unit	NOUN
cjal-3229	131	19	:	:	PUNCT
cjal-3229	131	20	y100	y100	PROPN
cjal-3229	131	21	million	million	NUM
cjal-3229	131	22	)	)	PUNCT
cjal-3229	131	23	bank	bank	NOUN
cjal-3229	131	24	bad	bad	ADJ
cjal-3229	131	25	loans	loan	NOUN
cjal-3229	131	26	outstandin2	outstandin2	NOUN
cjal-3229	131	27	mizuho	mizuho	PROPN
cjal-3229	131	28	financial	financial	ADJ
cjal-3229	131	29	group	group	NOUN
cjal-3229	131	30	37,156	37,156	NUM
cjal-3229	131	31	(	(	PUNCT
cjal-3229	131	32	-14.3	-14.3	INTJ
cjal-3229	131	33	)	)	PUNCT
cjal-3229	131	34	ufj	ufj	ADJ
cjal-3229	131	35	financial	financial	ADJ
cjal-3229	131	36	group	group	NOUN
cjal-3229	131	37	33,751	33,751	NUM
cjal-3229	131	38	(	(	PUNCT
cjal-3229	131	39	-8.9	-8.9	ADJ
cjal-3229	131	40	)	)	PUNCT
cjal-3229	131	41	mitsui	mitsui	PROPN
cjal-3229	131	42	sumitomo	sumitomo	PROPN
cjal-3229	131	43	bank	bank	PROPN
cjal-3229	131	44	33,226	33,226	NUM
cjal-3229	131	45	(	(	PUNCT
cjal-3229	131	46	-14	-14	NUM
cjal-3229	131	47	)	)	PUNCT
cjal-3229	131	48	risona	risona	NOUN
cjal-3229	131	49	bank	bank	NOUN
cjal-3229	131	50	26,925	26,925	NUM
cjal-3229	131	51	(	(	PUNCT
cjal-3229	131	52	-16.3	-16.3	NOUN
cjal-3229	131	53	)	)	PUNCT
cjal-3229	131	54	mitsui	mitsui	PROPN
cjal-3229	131	55	trust	trust	PROPN
cjal-3229	131	56	bank	bank	PROPN
cjal-3229	131	57	5,520	5,520	NUM
cjal-3229	131	58	(	(	PUNCT
cjal-3229	131	59	-16.1	-16.1	PROPN
cjal-3229	131	60	)	)	PUNCT
cjal-3229	131	61	sumitomo	sumitomo	PROPN
cjal-3229	131	62	trust	trust	PROPN
cjal-3229	131	63	bank	bank	PROPN
cjal-3229	131	64	3,358	3,358	NUM
cjal-3229	131	65	(	(	PUNCT
cjal-3229	131	66	-9.8	-9.8	PROPN
cjal-3229	131	67	)	)	PUNCT
cjal-3229	131	68	mitsubishi	mitsubishi	PROPN
cjal-3229	131	69	tokyo	tokyo	PROPN
cjal-3229	131	70	bank	bank	PROPN
cjal-3229	131	71	n	n	CCONJ
cjal-3229	131	72	/	/	SYM
cjal-3229	131	73	a	a	DET
cjal-3229	131	74	note	note	NOUN
cjal-3229	131	75	:	:	PUNCT
cjal-3229	131	76	figures	figure	NOUN
cjal-3229	131	77	in	in	ADP
cjal-3229	131	78	parentheses	parenthesis	NOUN
cjal-3229	131	79	indicate	indicate	VERB
cjal-3229	131	80	percentage	percentage	NOUN
cjal-3229	131	81	changes	change	NOUN
cjal-3229	131	82	from	from	ADP
cjal-3229	131	83	september	september	PROPN
cjal-3229	131	84	2003	2003	NUM
cjal-3229	131	85	.	.	PUNCT
cjal-3229	132	1	iii	iii	X
cjal-3229	132	2	.	.	PUNCT
cjal-3229	132	3	bad	bad	ADJ
cjal-3229	132	4	loans	loan	NOUN
cjal-3229	132	5	under	under	ADP
cjal-3229	132	6	prolonged	prolonged	ADJ
cjal-3229	132	7	business	business	NOUN
cjal-3229	132	8	stagnation	stagnation	NOUN
cjal-3229	132	9	in	in	ADP
cjal-3229	132	10	japan	japan	PROPN
cjal-3229	132	11	the	the	DET
cjal-3229	132	12	economic	economic	PROPN
cjal-3229	132	13	planning	planning	NOUN
cjal-3229	132	14	agency	agency	NOUN
cjal-3229	132	15	(	(	PUNCT
cjal-3229	132	16	"	"	PUNCT
cjal-3229	132	17	epa	epa	PROPN
cjal-3229	132	18	"	"	PUNCT
cjal-3229	132	19	)	)	PUNCT
cjal-3229	132	20	21	21	NUM
cjal-3229	132	21	insists	insist	VERB
cjal-3229	132	22	that	that	SCONJ
cjal-3229	132	23	the	the	DET
cjal-3229	132	24	major	major	ADJ
cjal-3229	132	25	cause	cause	NOUN
cjal-3229	132	26	of	of	ADP
cjal-3229	132	27	the	the	DET
cjal-3229	132	28	current	current	ADJ
cjal-3229	132	29	downturn	downturn	NOUN
cjal-3229	132	30	in	in	ADP
cjal-3229	132	31	the	the	DET
cjal-3229	132	32	japanese	japanese	ADJ
cjal-3229	132	33	economy	economy	NOUN
cjal-3229	132	34	has	have	AUX
cjal-3229	132	35	been	be	AUX
cjal-3229	132	36	the	the	DET
cjal-3229	132	37	delay	delay	NOUN
cjal-3229	132	38	in	in	ADP
cjal-3229	132	39	the	the	DET
cjal-3229	132	40	disposal	disposal	NOUN
cjal-3229	132	41	of	of	ADP
cjal-3229	132	42	bad	bad	ADJ
cjal-3229	132	43	loans	loan	NOUN
cjal-3229	132	44	by	by	ADP
cjal-3229	132	45	financial	financial	ADJ
cjal-3229	132	46	institutions	institution	NOUN
cjal-3229	132	47	.	.	PUNCT
cjal-3229	133	1	this	this	DET
cjal-3229	133	2	delay	delay	NOUN
cjal-3229	133	3	was	be	AUX
cjal-3229	133	4	primarily	primarily	ADV
cjal-3229	133	5	caused	cause	VERB
cjal-3229	133	6	by	by	ADP
cjal-3229	133	7	the	the	DET
cjal-3229	133	8	private	private	ADJ
cjal-3229	133	9	sector	sector	NOUN
cjal-3229	133	10	and	and	CCONJ
cjal-3229	133	11	the	the	DET
cjal-3229	133	12	government	government	NOUN
cjal-3229	133	13	.	.	PUNCT
cjal-3229	134	1	it	it	PRON
cjal-3229	134	2	is	be	AUX
cjal-3229	134	3	said	say	VERB
cjal-3229	134	4	that	that	SCONJ
cjal-3229	134	5	19	19	NUM
cjal-3229	134	6	as	as	ADP
cjal-3229	134	7	to	to	ADP
cjal-3229	134	8	the	the	DET
cjal-3229	134	9	details	detail	NOUN
cjal-3229	134	10	of	of	ADP
cjal-3229	134	11	the	the	DET
cjal-3229	134	12	jusen	jusen	PROPN
cjal-3229	134	13	(	(	PUNCT
cjal-3229	134	14	special	special	ADJ
cjal-3229	134	15	housing	housing	NOUN
cjal-3229	134	16	loan	loan	NOUN
cjal-3229	134	17	companies	company	NOUN
cjal-3229	134	18	)	)	PUNCT
cjal-3229	134	19	problems	problem	NOUN
cjal-3229	134	20	,	,	PUNCT
cjal-3229	134	21	see	see	VERB
cjal-3229	134	22	mitsuru	mitsuru	PROPN
cjal-3229	134	23	misawa	misawa	PROPN
cjal-3229	134	24	,	,	PUNCT
cjal-3229	134	25	"	"	PUNCT
cjal-3229	134	26	lenders	lender	NOUN
cjal-3229	134	27	'	'	PART
cjal-3229	134	28	liability	liability	NOUN
cjal-3229	134	29	in	in	ADP
cjal-3229	134	30	the	the	DET
cjal-3229	134	31	japanese	japanese	ADJ
cjal-3229	134	32	financial	financial	ADJ
cjal-3229	134	33	market	market	NOUN
cjal-3229	134	34	a	a	DET
cjal-3229	134	35	case	case	NOUN
cjal-3229	134	36	of	of	ADP
cjal-3229	134	37	jusen	jusen	PROPN
cjal-3229	134	38	,	,	PUNCT
cjal-3229	134	39	the	the	DET
cjal-3229	134	40	largest	large	ADJ
cjal-3229	134	41	problem	problem	NOUN
cjal-3229	134	42	loan	loan	NOUN
cjal-3229	134	43	in	in	ADP
cjal-3229	134	44	japan	japan	PROPN
cjal-3229	134	45	,	,	PUNCT
cjal-3229	134	46	"	"	PUNCT
cjal-3229	134	47	management	management	NOUN
cjal-3229	134	48	japan	japan	PROPN
cjal-3229	134	49	,	,	PUNCT
cjal-3229	134	50	vol	vol	NOUN
cjal-3229	134	51	.	.	PROPN
cjal-3229	134	52	30	30	NUM
cjal-3229	134	53	,	,	PUNCT
cjal-3229	134	54	no	no	INTJ
cjal-3229	134	55	.	.	NOUN
cjal-3229	134	56	2	2	NUM
cjal-3229	134	57	,	,	PUNCT
cjal-3229	134	58	autumn	autumn	NOUN
cjal-3229	134	59	1997	1997	NUM
cjal-3229	134	60	,	,	PUNCT
cjal-3229	134	61	pp	pp	ADJ
cjal-3229	134	62	.	.	PUNCT
cjal-3229	135	1	18	18	NUM
cjal-3229	135	2	-	-	SYM
cjal-3229	135	3	28	28	NUM
cjal-3229	135	4	and	and	CCONJ
cjal-3229	135	5	vol	vol	NOUN
cjal-3229	135	6	.	.	PROPN
cjal-3229	136	1	31	31	NUM
cjal-3229	136	2	,	,	PUNCT
cjal-3229	136	3	no	no	INTJ
cjal-3229	136	4	.	.	NOUN
cjal-3229	136	5	1	1	NUM
cjal-3229	136	6	,	,	PUNCT
cjal-3229	136	7	spring	spring	NOUN
cjal-3229	136	8	1998	1998	NUM
cjal-3229	136	9	,	,	PUNCT
cjal-3229	136	10	pp	pp	ADJ
cjal-3229	136	11	.	.	PUNCT
cjal-3229	137	1	19	19	NUM
cjal-3229	137	2	-	-	SYM
cjal-3229	137	3	28.20	28.20	NUM
cjal-3229	137	4	nikkei	nikkei	NOUN
cjal-3229	137	5	,	,	PUNCT
cjal-3229	137	6	february	february	PROPN
cjal-3229	137	7	6	6	NUM
cjal-3229	137	8	,	,	PUNCT
cjal-3229	137	9	2004	2004	NUM
cjal-3229	137	10	,	,	PUNCT
cjal-3229	137	11	p.7	p.7	NOUN
cjal-3229	137	12	.	.	PUNCT
cjal-3229	137	13	21	21	NUM
cjal-3229	137	14	in	in	ADP
cjal-3229	137	15	1997	1997	NUM
cjal-3229	137	16	,	,	PUNCT
cjal-3229	137	17	the	the	DET
cjal-3229	137	18	economic	economic	ADJ
cjal-3229	137	19	planning	planning	NOUN
cjal-3229	137	20	agency	agency	PROPN
cjal-3229	137	21	(	(	PUNCT
cjal-3229	137	22	epa	epa	PROPN
cjal-3229	137	23	)	)	PUNCT
cjal-3229	137	24	was	be	AUX
cjal-3229	137	25	absorbed	absorb	VERB
cjal-3229	137	26	into	into	ADP
cjal-3229	137	27	the	the	DET
cjal-3229	137	28	cabinet	cabinet	NOUN
cjal-3229	137	29	office	office	NOUN
cjal-3229	137	30	of	of	ADP
cjal-3229	137	31	the	the	DET
cjal-3229	137	32	government	government	NOUN
cjal-3229	137	33	as	as	ADP
cjal-3229	137	34	a	a	DET
cjal-3229	137	35	result	result	NOUN
cjal-3229	137	36	of	of	ADP
cjal-3229	137	37	the	the	DET
cjal-3229	137	38	restructuring	restructuring	NOUN
cjal-3229	137	39	of	of	ADP
cjal-3229	137	40	japanese	japanese	ADJ
cjal-3229	137	41	government	government	NOUN
cjal-3229	137	42	agencies	agency	NOUN
cjal-3229	137	43	.	.	PUNCT
cjal-3229	138	1	most	most	ADJ
cjal-3229	138	2	of	of	ADP
cjal-3229	138	3	the	the	DET
cjal-3229	138	4	information	information	NOUN
cjal-3229	138	5	about	about	ADP
cjal-3229	138	6	the	the	DET
cjal-3229	138	7	epa	epa	PROPN
cjal-3229	138	8	can	can	AUX
cjal-3229	138	9	be	be	AUX
cjal-3229	138	10	found	find	VERB
cjal-3229	138	11	in	in	ADP
cjal-3229	138	12	the	the	DET
cjal-3229	138	13	web	web	NOUN
cjal-3229	138	14	site	site	NOUN
cjal-3229	138	15	of	of	ADP
cjal-3229	138	16	the	the	DET
cjal-3229	138	17	cabinet	cabinet	NOUN
cjal-3229	138	18	office	office	NOUN
cjal-3229	138	19	available	available	ADJ
cjal-3229	138	20	at	at	ADP
cjal-3229	138	21	httv://www.cao.go.ipabout	httv://www.cao.go.ipabout	NOUN
cjal-3229	138	22	=	=	SYM
cjal-3229	138	23	cao	cao	ADJ
cjal-3229	138	24	/	/	SYM
cjal-3229	138	25	index	index	NOUN
cjal-3229	138	26	-	-	PUNCT
cjal-3229	138	27	e.html	e.html	NOUN
cjal-3229	138	28	.	.	PUNCT
cjal-3229	139	1	[	[	X
cjal-3229	139	2	18:1	18:1	NUM
cjal-3229	139	3	regulations	regulation	NOUN
cjal-3229	139	4	on	on	ADP
cjal-3229	139	5	problem	problem	NOUN
cjal-3229	139	6	loans	loan	NOUN
cjal-3229	139	7	in	in	ADP
cjal-3229	139	8	japan	japan	PROPN
cjal-3229	139	9	the	the	DET
cjal-3229	139	10	reasons	reason	NOUN
cjal-3229	139	11	for	for	ADP
cjal-3229	139	12	the	the	DET
cjal-3229	139	13	delay	delay	NOUN
cjal-3229	139	14	include	include	VERB
cjal-3229	139	15	:	:	PUNCT
cjal-3229	139	16	(	(	PUNCT
cjal-3229	139	17	1	1	X
cjal-3229	139	18	)	)	PUNCT
cjal-3229	139	19	optimism	optimism	NOUN
cjal-3229	139	20	that	that	PRON
cjal-3229	139	21	merchandise	merchandise	NOUN
cjal-3229	139	22	and	and	CCONJ
cjal-3229	139	23	land	land	NOUN
cjal-3229	139	24	prices	price	NOUN
cjal-3229	139	25	would	would	AUX
cjal-3229	139	26	eventually	eventually	ADV
cjal-3229	139	27	rise	rise	VERB
cjal-3229	139	28	again	again	ADV
cjal-3229	139	29	;	;	PUNCT
cjal-3229	139	30	(	(	PUNCT
cjal-3229	139	31	2	2	X
cjal-3229	139	32	)	)	PUNCT
cjal-3229	139	33	a	a	DET
cjal-3229	139	34	failure	failure	NOUN
cjal-3229	139	35	on	on	ADP
cjal-3229	139	36	the	the	DET
cjal-3229	139	37	part	part	NOUN
cjal-3229	139	38	of	of	ADP
cjal-3229	139	39	the	the	DET
cjal-3229	139	40	banks	bank	NOUN
cjal-3229	139	41	to	to	PART
cjal-3229	139	42	take	take	VERB
cjal-3229	139	43	necessary	necessary	ADJ
cjal-3229	139	44	action	action	NOUN
cjal-3229	139	45	in	in	ADP
cjal-3229	139	46	line	line	NOUN
cjal-3229	139	47	with	with	ADP
cjal-3229	139	48	their	their	PRON
cjal-3229	139	49	traditional	traditional	ADJ
cjal-3229	139	50	conservatism	conservatism	NOUN
cjal-3229	139	51	and	and	CCONJ
cjal-3229	139	52	tendency	tendency	NOUN
cjal-3229	139	53	to	to	PART
cjal-3229	139	54	wait	wait	VERB
cjal-3229	139	55	to	to	PART
cjal-3229	139	56	see	see	VERB
cjal-3229	139	57	what	what	PRON
cjal-3229	139	58	others	other	NOUN
cjal-3229	139	59	would	would	AUX
cjal-3229	139	60	do	do	VERB
cjal-3229	139	61	;	;	PUNCT
cjal-3229	139	62	and	and	CCONJ
cjal-3229	139	63	(	(	PUNCT
cjal-3229	139	64	3	3	X
cjal-3229	139	65	)	)	PUNCT
cjal-3229	139	66	that	that	SCONJ
cjal-3229	139	67	the	the	DET
cjal-3229	139	68	financial	financial	ADJ
cjal-3229	139	69	institutions	institution	NOUN
cjal-3229	139	70	failed	fail	VERB
cjal-3229	139	71	to	to	PART
cjal-3229	139	72	sufficiently	sufficiently	ADV
cjal-3229	139	73	disclose	disclose	VERB
cjal-3229	139	74	information	information	NOUN
cjal-3229	139	75	.	.	PUNCT
cjal-3229	140	1	22	22	NUM
cjal-3229	140	2	at	at	ADP
cjal-3229	140	3	the	the	DET
cjal-3229	140	4	same	same	ADJ
cjal-3229	140	5	time	time	NOUN
cjal-3229	140	6	as	as	SCONJ
cjal-3229	140	7	the	the	DET
cjal-3229	140	8	epa	epa	PROPN
cjal-3229	140	9	made	make	VERB
cjal-3229	140	10	its	its	PRON
cjal-3229	140	11	announcement	announcement	NOUN
cjal-3229	140	12	to	to	ADP
cjal-3229	140	13	this	this	DET
cjal-3229	140	14	effect	effect	NOUN
cjal-3229	140	15	,	,	PUNCT
cjal-3229	140	16	the	the	DET
cjal-3229	140	17	fsa	fsa	PROPN
cjal-3229	140	18	published	publish	VERB
cjal-3229	140	19	the	the	DET
cjal-3229	140	20	results	result	NOUN
cjal-3229	140	21	of	of	ADP
cjal-3229	140	22	its	its	PRON
cjal-3229	140	23	investigation	investigation	NOUN
cjal-3229	140	24	into	into	ADP
cjal-3229	140	25	the	the	DET
cjal-3229	140	26	19	19	NUM
cjal-3229	140	27	major	major	ADJ
cjal-3229	140	28	banks	bank	NOUN
cjal-3229	140	29	(	(	PUNCT
cjal-3229	140	30	including	include	VERB
cjal-3229	140	31	ltcb	ltcb	PROPN
cjal-3229	140	32	and	and	CCONJ
cjal-3229	140	33	ncb	ncb	PROPN
cjal-3229	140	34	)	)	PUNCT
cjal-3229	140	35	conducted	conduct	VERB
cjal-3229	140	36	during	during	ADP
cjal-3229	140	37	the	the	DET
cjal-3229	140	38	period	period	NOUN
cjal-3229	140	39	of	of	ADP
cjal-3229	140	40	july	july	PROPN
cjal-3229	140	41	through	through	ADP
cjal-3229	140	42	september	september	PROPN
cjal-3229	140	43	1998	1998	NUM
cjal-3229	140	44	.	.	PUNCT
cjal-3229	141	1	the	the	DET
cjal-3229	141	2	investigation	investigation	NOUN
cjal-3229	141	3	revealed	reveal	VERB
cjal-3229	141	4	that	that	SCONJ
cjal-3229	141	5	the	the	DET
cjal-3229	141	6	evaluations	evaluation	NOUN
cjal-3229	141	7	of	of	ADP
cjal-3229	141	8	bad	bad	ADJ
cjal-3229	141	9	loans	loan	NOUN
cjal-3229	141	10	by	by	ADP
cjal-3229	141	11	the	the	DET
cjal-3229	141	12	banks	bank	NOUN
cjal-3229	141	13	themselves	themselves	PRON
cjal-3229	141	14	were	be	AUX
cjal-3229	141	15	generally	generally	ADV
cjal-3229	141	16	loose	loose	ADJ
cjal-3229	141	17	and	and	CCONJ
cjal-3229	141	18	that	that	SCONJ
cjal-3229	141	19	the	the	DET
cjal-3229	141	20	total	total	ADJ
cjal-3229	141	21	shortage	shortage	NOUN
cjal-3229	141	22	in	in	ADP
cjal-3229	141	23	the	the	DET
cjal-3229	141	24	loan	loan	NOUN
cjal-3229	141	25	loss	loss	NOUN
cjal-3229	141	26	reserves	reserve	NOUN
cjal-3229	141	27	reached	reach	VERB
cjal-3229	141	28	as	as	ADV
cjal-3229	141	29	high	high	ADJ
cjal-3229	141	30	as	as	ADP
cjal-3229	141	31	y5.40	y5.40	PROPN
cjal-3229	141	32	trillion.23	trillion.23	NOUN
cjal-3229	141	33	in	in	ADP
cjal-3229	141	34	an	an	DET
cjal-3229	141	35	article	article	NOUN
cjal-3229	141	36	that	that	PRON
cjal-3229	141	37	appeared	appear	VERB
cjal-3229	141	38	in	in	ADP
cjal-3229	141	39	april	april	PROPN
cjal-3229	141	40	2001	2001	NUM
cjal-3229	141	41	,	,	PUNCT
cjal-3229	141	42	the	the	DET
cjal-3229	141	43	nikkei	nikkei	NOUN
cjal-3229	141	44	stated	state	VERB
cjal-3229	141	45	that	that	SCONJ
cjal-3229	141	46	,	,	PUNCT
cjal-3229	141	47	according	accord	VERB
cjal-3229	141	48	to	to	ADP
cjal-3229	141	49	an	an	DET
cjal-3229	141	50	fsa	fsa	PROPN
cjal-3229	141	51	estimate	estimate	NOUN
cjal-3229	141	52	,	,	PUNCT
cjal-3229	141	53	a	a	DET
cjal-3229	141	54	sum	sum	NOUN
cjal-3229	141	55	of	of	ADP
cjal-3229	141	56	approximately	approximately	ADV
cjal-3229	141	57	y150	y150	PROPN
cjal-3229	141	58	trillion	trillion	NUM
cjal-3229	141	59	had	have	AUX
cjal-3229	141	60	been	be	AUX
cjal-3229	141	61	loaned	loan	VERB
cjal-3229	141	62	to	to	ADP
cjal-3229	141	63	questionable	questionable	ADJ
cjal-3229	141	64	borrowers	borrower	NOUN
cjal-3229	141	65	.	.	PUNCT
cjal-3229	142	1	in	in	ADP
cjal-3229	142	2	essence	essence	NOUN
cjal-3229	142	3	,	,	PUNCT
cjal-3229	142	4	this	this	DET
cjal-3229	142	5	article	article	NOUN
cjal-3229	142	6	revealed	reveal	VERB
cjal-3229	142	7	that	that	SCONJ
cjal-3229	142	8	in	in	ADP
cjal-3229	142	9	addition	addition	NOUN
cjal-3229	142	10	to	to	ADP
cjal-3229	142	11	a	a	DET
cjal-3229	142	12	sum	sum	NOUN
cjal-3229	142	13	of	of	ADP
cjal-3229	142	14	y81	y81	NOUN
cjal-3229	142	15	trillion	trillion	NUM
cjal-3229	142	16	in	in	ADP
cjal-3229	142	17	questionable	questionable	ADJ
cjal-3229	142	18	loans	loan	NOUN
cjal-3229	142	19	as	as	SCONJ
cjal-3229	142	20	previously	previously	ADV
cjal-3229	142	21	identified	identify	VERB
cjal-3229	142	22	by	by	ADP
cjal-3229	142	23	the	the	DET
cjal-3229	142	24	fsa	fsa	PROPN
cjal-3229	142	25	,	,	PUNCT
cjal-3229	142	26	24	24	NUM
cjal-3229	142	27	y70	y70	NOUN
cjal-3229	142	28	trillion	trillion	NUM
cjal-3229	142	29	continued	continue	VERB
cjal-3229	142	30	to	to	PART
cjal-3229	142	31	be	be	AUX
cjal-3229	142	32	lent	lend	VERB
cjal-3229	142	33	out	out	ADP
cjal-3229	142	34	to	to	ADP
cjal-3229	142	35	questionable	questionable	ADJ
cjal-3229	142	36	borrowers	borrower	NOUN
cjal-3229	142	37	afterwards	afterwards	ADV
cjal-3229	142	38	.	.	PUNCT
cjal-3229	143	1	in	in	ADP
cjal-3229	143	2	september	september	PROPN
cjal-3229	143	3	2001	2001	NUM
cjal-3229	143	4	,	,	PUNCT
cjal-3229	143	5	mycal	mycal	ADJ
cjal-3229	143	6	corporation	corporation	NOUN
cjal-3229	143	7	,	,	PUNCT
cjal-3229	143	8	25	25	NUM
cjal-3229	143	9	a	a	DET
cjal-3229	143	10	failing	fail	VERB
cjal-3229	143	11	japanese	japanese	ADJ
cjal-3229	143	12	retailer	retailer	NOUN
cjal-3229	143	13	with	with	ADP
cjal-3229	143	14	debts	debt	NOUN
cjal-3229	143	15	of	of	ADP
cjal-3229	143	16	y1.74	y1.74	PROPN
cjal-3229	143	17	trillion	trillion	NUM
cjal-3229	143	18	that	that	PRON
cjal-3229	143	19	had	have	AUX
cjal-3229	143	20	applied	apply	VERB
cjal-3229	143	21	for	for	ADP
cjal-3229	143	22	court	court	NOUN
cjal-3229	143	23	-	-	PUNCT
cjal-3229	143	24	mandated	mandate	VERB
cjal-3229	143	25	protection	protection	NOUN
cjal-3229	143	26	under	under	ADP
cjal-3229	143	27	the	the	DET
cjal-3229	143	28	civil	civil	ADJ
cjal-3229	143	29	rehabilitation	rehabilitation	NOUN
cjal-3229	143	30	law,26	law,26	NOUN
cjal-3229	143	31	was	be	AUX
cjal-3229	143	32	reportedly	reportedly	ADV
cjal-3229	143	33	classified	classify	VERB
cjal-3229	143	34	by	by	ADP
cjal-3229	143	35	its	its	PRON
cjal-3229	143	36	main	main	ADJ
cjal-3229	143	37	banks	bank	NOUN
cjal-3229	143	38	as	as	ADP
cjal-3229	143	39	a	a	DET
cjal-3229	143	40	borrower	borrower	NOUN
cjal-3229	143	41	requiring	require	VERB
cjal-3229	143	42	caution	caution	NOUN
cjal-3229	143	43	,	,	PUNCT
cjal-3229	143	44	as	as	SCONJ
cjal-3229	143	45	its	its	PRON
cjal-3229	143	46	provision	provision	NOUN
cjal-3229	143	47	rate	rate	NOUN
cjal-3229	143	48	of	of	ADP
cjal-3229	143	49	loan	loan	NOUN
cjal-3229	143	50	loss	loss	NOUN
cjal-3229	143	51	reserves	reserve	NOUN
cjal-3229	143	52	was	be	AUX
cjal-3229	143	53	believed	believe	VERB
cjal-3229	143	54	to	to	PART
cjal-3229	143	55	be	be	AUX
cjal-3229	143	56	no	no	ADV
cjal-3229	143	57	more	more	ADJ
cjal-3229	143	58	than	than	ADP
cjal-3229	143	59	3	3	NUM
cjal-3229	143	60	-	-	SYM
cjal-3229	143	61	5%.27	5%.27	NUM
cjal-3229	143	62	this	this	DET
cjal-3229	143	63	provision	provision	NOUN
cjal-3229	143	64	rate	rate	NOUN
cjal-3229	143	65	of	of	ADP
cjal-3229	143	66	3	3	NUM
cjal-3229	143	67	-	-	SYM
cjal-3229	143	68	5	5	NUM
cjal-3229	143	69	%	%	NOUN
cjal-3229	143	70	was	be	AUX
cjal-3229	143	71	obviously	obviously	ADV
cjal-3229	143	72	too	too	ADV
cjal-3229	143	73	low	low	ADJ
cjal-3229	143	74	.	.	PUNCT
cjal-3229	144	1	although	although	SCONJ
cjal-3229	144	2	banks	bank	NOUN
cjal-3229	144	3	claimed	claim	VERB
cjal-3229	144	4	that	that	SCONJ
cjal-3229	144	5	this	this	DET
cjal-3229	144	6	3	3	NUM
cjal-3229	144	7	-	-	SYM
cjal-3229	144	8	5	5	NUM
cjal-3229	144	9	%	%	NOUN
cjal-3229	144	10	provision	provision	NOUN
cjal-3229	144	11	rate	rate	NOUN
cjal-3229	144	12	was	be	AUX
cjal-3229	144	13	estimated	estimate	VERB
cjal-3229	144	14	based	base	VERB
cjal-3229	144	15	upon	upon	SCONJ
cjal-3229	144	16	the	the	DET
cjal-3229	144	17	rate	rate	NOUN
cjal-3229	144	18	of	of	ADP
cjal-3229	144	19	lending	lend	VERB
cjal-3229	144	20	loss	loss	NOUN
cjal-3229	144	21	in	in	ADP
cjal-3229	144	22	the	the	DET
cjal-3229	144	23	past	past	NOUN
cjal-3229	144	24	,	,	PUNCT
cjal-3229	144	25	it	it	PRON
cjal-3229	144	26	is	be	AUX
cjal-3229	144	27	questionable	questionable	ADJ
cjal-3229	144	28	due	due	ADP
cjal-3229	144	29	to	to	ADP
cjal-3229	144	30	the	the	DET
cjal-3229	144	31	following	following	ADJ
cjal-3229	144	32	reasons	reason	NOUN
cjal-3229	144	33	:	:	PUNCT
cjal-3229	144	34	(	(	PUNCT
cjal-3229	144	35	1	1	X
cjal-3229	144	36	)	)	PUNCT
cjal-3229	144	37	the	the	DET
cjal-3229	144	38	rate	rate	NOUN
cjal-3229	144	39	of	of	ADP
cjal-3229	144	40	lending	lend	VERB
cjal-3229	144	41	loss	loss	NOUN
cjal-3229	144	42	in	in	ADP
cjal-3229	144	43	the	the	DET
cjal-3229	144	44	past	past	NOUN
cjal-3229	144	45	has	have	VERB
cjal-3229	144	46	little	little	ADJ
cjal-3229	144	47	significance	significance	NOUN
cjal-3229	144	48	when	when	SCONJ
cjal-3229	144	49	facing	face	VERB
cjal-3229	144	50	an	an	DET
cjal-3229	144	51	unusually	unusually	ADV
cjal-3229	144	52	large	large	ADJ
cjal-3229	144	53	amount	amount	NOUN
cjal-3229	144	54	of	of	ADP
cjal-3229	144	55	bad	bad	ADJ
cjal-3229	144	56	loans	loan	NOUN
cjal-3229	144	57	,	,	PUNCT
cjal-3229	144	58	which	which	PRON
cjal-3229	144	59	japanese	japanese	ADJ
cjal-3229	144	60	economy	economy	NOUN
cjal-3229	144	61	has	have	AUX
cjal-3229	144	62	never	never	ADV
cjal-3229	144	63	previously	previously	ADV
cjal-3229	144	64	experienced	experience	VERB
cjal-3229	144	65	,	,	PUNCT
cjal-3229	144	66	and	and	CCONJ
cjal-3229	144	67	(	(	PUNCT
cjal-3229	144	68	2	2	X
cjal-3229	144	69	)	)	PUNCT
cjal-3229	144	70	the	the	DET
cjal-3229	144	71	uncollectible	uncollectible	ADJ
cjal-3229	144	72	amount	amount	NOUN
cjal-3229	144	73	of	of	ADP
cjal-3229	144	74	the	the	DET
cjal-3229	144	75	loan	loan	NOUN
cjal-3229	144	76	,	,	PUNCT
cjal-3229	144	77	which	which	PRON
cjal-3229	144	78	determines	determine	VERB
cjal-3229	144	79	the	the	DET
cjal-3229	144	80	level	level	NOUN
cjal-3229	144	81	of	of	ADP
cjal-3229	144	82	the	the	DET
cjal-3229	144	83	provision	provision	NOUN
cjal-3229	144	84	rate	rate	NOUN
cjal-3229	144	85	,	,	PUNCT
cjal-3229	144	86	is	be	AUX
cjal-3229	144	87	based	base	VERB
cjal-3229	144	88	upon	upon	SCONJ
cjal-3229	144	89	case	case	NOUN
cjal-3229	144	90	by	by	ADP
cjal-3229	144	91	case	case	NOUN
cjal-3229	144	92	estimations	estimation	NOUN
cjal-3229	144	93	of	of	ADP
cjal-3229	144	94	future	future	ADJ
cjal-3229	144	95	refunding	refund	VERB
cjal-3229	144	96	resources	resource	NOUN
cjal-3229	144	97	.	.	PUNCT
cjal-3229	145	1	22	22	NUM
cjal-3229	145	2	see	see	VERB
cjal-3229	145	3	economic	economic	ADJ
cjal-3229	145	4	planning	planning	NOUN
cjal-3229	145	5	agency	agency	NOUN
cjal-3229	145	6	,	,	PUNCT
cjal-3229	145	7	"	"	PUNCT
cjal-3229	145	8	retrospect	retrospect	ADJ
cjal-3229	145	9	and	and	CCONJ
cjal-3229	145	10	tasks	task	NOUN
cjal-3229	145	11	of	of	ADP
cjal-3229	145	12	japanese	japanese	ADJ
cjal-3229	145	13	economy	economy	NOUN
cjal-3229	145	14	,	,	PUNCT
cjal-3229	145	15	"	"	PUNCT
cjal-3229	145	16	december	december	PROPN
cjal-3229	145	17	27	27	NUM
cjal-3229	145	18	,	,	PUNCT
cjal-3229	145	19	1998	1998	NUM
cjal-3229	145	20	available	available	ADJ
cjal-3229	145	21	at	at	ADP
cjal-3229	145	22	http://www5.cao.go.ip/98/f/19980717wp-keizai.html	http://www5.cao.go.ip/98/f/19980717wp-keizai.html	PROPN
cjal-3229	145	23	.	.	PUNCT
cjal-3229	146	1	23	23	NUM
cjal-3229	146	2	nikkei	nikkei	NOUN
cjal-3229	146	3	,	,	PUNCT
cjal-3229	146	4	april	april	PROPN
cjal-3229	146	5	8	8	NUM
cjal-3229	146	6	,	,	PUNCT
cjal-3229	146	7	2001	2001	NUM
cjal-3229	146	8	,	,	PUNCT
cjal-3229	146	9	p.	p.	NOUN
cjal-3229	146	10	3	3	NUM
cjal-3229	146	11	.	.	SYM
cjal-3229	146	12	24	24	NUM
cjal-3229	146	13	see	see	VERB
cjal-3229	146	14	supra	supra	PROPN
cjal-3229	146	15	note	note	PROPN
cjal-3229	146	16	15	15	NUM
cjal-3229	146	17	.	.	NOUN
cjal-3229	146	18	25	25	NUM
cjal-3229	146	19	at	at	ADP
cjal-3229	146	20	the	the	DET
cjal-3229	146	21	time	time	NOUN
cjal-3229	146	22	of	of	ADP
cjal-3229	146	23	the	the	DET
cjal-3229	146	24	application	application	NOUN
cjal-3229	146	25	,	,	PUNCT
cjal-3229	146	26	mycal	mycal	ADJ
cjal-3229	146	27	corporation	corporation	NOUN
cjal-3229	146	28	was	be	AUX
cjal-3229	146	29	located	locate	VERB
cjal-3229	146	30	in	in	ADP
cjal-3229	146	31	osaka	osaka	PROPN
cjal-3229	146	32	,	,	PUNCT
cjal-3229	146	33	japan	japan	PROPN
cjal-3229	146	34	with	with	ADP
cjal-3229	146	35	the	the	DET
cjal-3229	146	36	capital	capital	NOUN
cjal-3229	146	37	of	of	ADP
cjal-3229	146	38	¥	¥	NUM
cjal-3229	146	39	-74	-74	NUM
cjal-3229	146	40	million	million	NUM
cjal-3229	146	41	and	and	CCONJ
cjal-3229	146	42	with	with	ADP
cjal-3229	146	43	20,178	20,178	NUM
cjal-3229	146	44	employees	employee	NOUN
cjal-3229	146	45	.	.	PUNCT
cjal-3229	147	1	for	for	ADP
cjal-3229	147	2	details	detail	NOUN
cjal-3229	147	3	,	,	PUNCT
cjal-3229	147	4	see	see	VERB
cjal-3229	147	5	http://www.mycal.co.ip	http://www.mycal.co.ip	PROPN
cjal-3229	147	6	26	26	NUM
cjal-3229	147	7	law	law	NOUN
cjal-3229	147	8	no	no	NOUN
cjal-3229	147	9	.	.	NOUN
cjal-3229	147	10	225	225	NUM
cjal-3229	147	11	of	of	ADP
cjal-3229	147	12	1999	1999	NUM
cjal-3229	147	13	,	,	PUNCT
cjal-3229	147	14	as	as	SCONJ
cjal-3229	147	15	amended	amend	VERB
cjal-3229	147	16	to	to	ADP
cjal-3229	147	17	law	law	NOUN
cjal-3229	147	18	no	no	NOUN
cjal-3229	147	19	.	.	PROPN
cjal-3229	147	20	128	128	NUM
cjal-3229	147	21	in	in	ADP
cjal-3229	147	22	2000	2000	NUM
cjal-3229	147	23	.	.	PUNCT
cjal-3229	148	1	for	for	ADP
cjal-3229	148	2	details	detail	NOUN
cjal-3229	148	3	,	,	PUNCT
cjal-3229	148	4	see	see	VERB
cjal-3229	148	5	http://www.ron.er.ip/law/law/minii	http://www.ron.er.ip/law/law/minii	PROPN
cjal-3229	148	6	sa.htm	sa.htm	PROPN
cjal-3229	148	7	.	.	PROPN
cjal-3229	149	1	27	27	NUM
cjal-3229	149	2	nikkei	nikkei	NOUN
cjal-3229	149	3	,	,	PUNCT
cjal-3229	149	4	september	september	PROPN
cjal-3229	149	5	15	15	NUM
cjal-3229	149	6	,	,	PUNCT
cjal-3229	149	7	2001	2001	NUM
cjal-3229	149	8	,	,	PUNCT
cjal-3229	149	9	p.	p.	NOUN
cjal-3229	149	10	1	1	NUM
cjal-3229	149	11	.	.	X
cjal-3229	149	12	2004	2004	NUM
cjal-3229	149	13	]	]	PUNCT
cjal-3229	149	14	columbia	columbia	PROPN
cjal-3229	149	15	journal	journal	PROPN
cjal-3229	149	16	of	of	ADP
cjal-3229	149	17	asian	asian	ADJ
cjal-3229	149	18	law	law	NOUN
cjal-3229	149	19	as	as	SCONJ
cjal-3229	149	20	can	can	AUX
cjal-3229	149	21	be	be	AUX
cjal-3229	149	22	seen	see	VERB
cjal-3229	149	23	from	from	ADP
cjal-3229	149	24	this	this	DET
cjal-3229	149	25	example	example	NOUN
cjal-3229	149	26	,	,	PUNCT
cjal-3229	149	27	all	all	DET
cjal-3229	149	28	parties	party	NOUN
cjal-3229	149	29	involved	involve	VERB
cjal-3229	149	30	in	in	ADP
cjal-3229	149	31	the	the	DET
cjal-3229	149	32	issue	issue	NOUN
cjal-3229	149	33	of	of	ADP
cjal-3229	149	34	reserves	reserve	NOUN
cjal-3229	149	35	for	for	ADP
cjal-3229	149	36	bad	bad	ADJ
cjal-3229	149	37	debts	debt	NOUN
cjal-3229	149	38	(	(	PUNCT
cjal-3229	149	39	the	the	DET
cjal-3229	149	40	fsa	fsa	PROPN
cjal-3229	149	41	,	,	PUNCT
cjal-3229	149	42	financial	financial	ADJ
cjal-3229	149	43	institutions	institution	NOUN
cjal-3229	149	44	,	,	PUNCT
cjal-3229	149	45	and	and	CCONJ
cjal-3229	149	46	auditors	auditor	NOUN
cjal-3229	149	47	)	)	PUNCT
cjal-3229	149	48	were	be	AUX
cjal-3229	149	49	governed	govern	VERB
cjal-3229	149	50	by	by	ADP
cjal-3229	149	51	old	old	ADJ
cjal-3229	149	52	corporate	corporate	ADJ
cjal-3229	149	53	accounting	accounting	NOUN
cjal-3229	149	54	principles	principle	NOUN
cjal-3229	149	55	that	that	PRON
cjal-3229	149	56	did	do	AUX
cjal-3229	149	57	not	not	PART
cjal-3229	149	58	take	take	VERB
cjal-3229	149	59	the	the	DET
cjal-3229	149	60	new	new	ADJ
cjal-3229	149	61	economic	economic	ADJ
cjal-3229	149	62	context	context	NOUN
cjal-3229	149	63	into	into	ADP
cjal-3229	149	64	account	account	NOUN
cjal-3229	149	65	.	.	PUNCT
cjal-3229	150	1	a	a	DET
cjal-3229	150	2	closer	close	ADJ
cjal-3229	150	3	look	look	NOUN
cjal-3229	150	4	at	at	ADP
cjal-3229	150	5	ncb	ncb	NOUN
cjal-3229	150	6	showed	show	VERB
cjal-3229	150	7	an	an	DET
cjal-3229	150	8	asset	asset	NOUN
cjal-3229	150	9	deficiency	deficiency	NOUN
cjal-3229	150	10	of	of	ADP
cjal-3229	150	11	y94.4	y94.4	PROPN
cjal-3229	150	12	billion	billion	NUM
cjal-3229	150	13	as	as	ADP
cjal-3229	150	14	at	at	ADP
cjal-3229	150	15	the	the	DET
cjal-3229	150	16	end	end	NOUN
cjal-3229	150	17	of	of	ADP
cjal-3229	150	18	the	the	DET
cjal-3229	150	19	1998	1998	NUM
cjal-3229	150	20	fiscal	fiscal	ADJ
cjal-3229	150	21	year	year	NOUN
cjal-3229	150	22	(	(	PUNCT
cjal-3229	150	23	march	march	PROPN
cjal-3229	150	24	1998	1998	NUM
cjal-3229	150	25	)	)	PUNCT
cjal-3229	150	26	;	;	PUNCT
cjal-3229	150	27	a	a	DET
cjal-3229	150	28	net	net	ADJ
cjal-3229	150	29	asset	asset	NOUN
cjal-3229	150	30	deficiency	deficiency	NOUN
cjal-3229	150	31	,	,	PUNCT
cjal-3229	150	32	including	include	VERB
cjal-3229	150	33	the	the	DET
cjal-3229	150	34	unrealized	unrealized	ADJ
cjal-3229	150	35	loss	loss	NOUN
cjal-3229	150	36	of	of	ADP
cjal-3229	150	37	negotiable	negotiable	ADJ
cjal-3229	150	38	securities	security	NOUN
cjal-3229	150	39	,	,	PUNCT
cjal-3229	150	40	at	at	ADP
cjal-3229	150	41	y274.7	y274.7	PROPN
cjal-3229	150	42	billion	billion	NUM
cjal-3229	150	43	;	;	PUNCT
cjal-3229	150	44	and	and	CCONJ
cjal-3229	150	45	a	a	DET
cjal-3229	150	46	net	net	ADJ
cjal-3229	150	47	worth	worth	NOUN
cjal-3229	150	48	of	of	ADP
cjal-3229	150	49	zero	zero	NUM
cjal-3229	150	50	.	.	PUNCT
cjal-3229	151	1	these	these	DET
cjal-3229	151	2	numbers	number	NOUN
cjal-3229	151	3	are	be	AUX
cjal-3229	151	4	all	all	PRON
cjal-3229	151	5	derived	derive	VERB
cjal-3229	151	6	from	from	ADP
cjal-3229	151	7	the	the	DET
cjal-3229	151	8	fsa	fsa	PROPN
cjal-3229	151	9	's	's	PART
cjal-3229	151	10	report	report	NOUN
cjal-3229	151	11	released	release	VERB
cjal-3229	151	12	in	in	ADP
cjal-3229	151	13	december	december	PROPN
cjal-3229	151	14	1998.28	1998.28	NUM
cjal-3229	151	15	yet	yet	CCONJ
cjal-3229	151	16	ncb	ncb	PROPN
cjal-3229	151	17	announced	announce	VERB
cjal-3229	151	18	in	in	ADP
cjal-3229	151	19	its	its	PRON
cjal-3229	151	20	public	public	ADJ
cjal-3229	151	21	disclosure	disclosure	NOUN
cjal-3229	151	22	statement	statement	NOUN
cjal-3229	151	23	released	release	VERB
cjal-3229	151	24	at	at	ADP
cjal-3229	151	25	the	the	DET
cjal-3229	151	26	end	end	NOUN
cjal-3229	151	27	of	of	ADP
cjal-3229	151	28	the	the	DET
cjal-3229	151	29	1998	1998	NUM
cjal-3229	151	30	fiscal	fiscal	ADJ
cjal-3229	151	31	year	year	NOUN
cjal-3229	151	32	that	that	PRON
cjal-3229	151	33	its	its	PRON
cjal-3229	151	34	net	net	ADJ
cjal-3229	151	35	worth	worth	ADJ
cjal-3229	151	36	ratio	ratio	NOUN
cjal-3229	151	37	was	be	AUX
cjal-3229	151	38	8	8	NUM
cjal-3229	151	39	%	%	NOUN
cjal-3229	151	40	.	.	PUNCT
cjal-3229	152	1	it	it	PRON
cjal-3229	152	2	is	be	AUX
cjal-3229	152	3	clear	clear	ADJ
cjal-3229	152	4	that	that	SCONJ
cjal-3229	152	5	there	there	PRON
cjal-3229	152	6	was	be	VERB
cjal-3229	152	7	a	a	DET
cjal-3229	152	8	significant	significant	ADJ
cjal-3229	152	9	difference	difference	NOUN
cjal-3229	152	10	between	between	ADP
cjal-3229	152	11	the	the	DET
cjal-3229	152	12	numbers	number	NOUN
cjal-3229	152	13	released	release	VERB
cjal-3229	152	14	to	to	ADP
cjal-3229	152	15	the	the	DET
cjal-3229	152	16	public	public	NOUN
cjal-3229	152	17	by	by	ADP
cjal-3229	152	18	the	the	DET
cjal-3229	152	19	bank	bank	NOUN
cjal-3229	152	20	and	and	CCONJ
cjal-3229	152	21	the	the	DET
cjal-3229	152	22	numbers	number	NOUN
cjal-3229	152	23	uncovered	uncover	VERB
cjal-3229	152	24	by	by	ADP
cjal-3229	152	25	the	the	DET
cjal-3229	152	26	fsa	fsa	PROPN
cjal-3229	152	27	.	.	PUNCT
cjal-3229	153	1	more	more	ADV
cjal-3229	153	2	importantly	importantly	ADV
cjal-3229	153	3	,	,	PUNCT
cjal-3229	153	4	it	it	PRON
cjal-3229	153	5	was	be	AUX
cjal-3229	153	6	reported	report	VERB
cjal-3229	153	7	that	that	SCONJ
cjal-3229	153	8	ncb	ncb	PROPN
cjal-3229	153	9	,	,	PUNCT
cjal-3229	153	10	which	which	PRON
cjal-3229	153	11	was	be	AUX
cjal-3229	153	12	under	under	ADP
cjal-3229	153	13	special	special	ADJ
cjal-3229	153	14	state	state	NOUN
cjal-3229	153	15	control	control	NOUN
cjal-3229	153	16	,	,	PUNCT
cjal-3229	153	17	had	have	VERB
cjal-3229	153	18	an	an	DET
cjal-3229	153	19	asset	asset	NOUN
cjal-3229	153	20	deficiency	deficiency	NOUN
cjal-3229	153	21	of	of	ADP
cjal-3229	153	22	approximately	approximately	ADV
cjal-3229	153	23	y3	y3	NOUN
cjal-3229	153	24	trillion	trillion	NUM
cjal-3229	153	25	as	as	SCONJ
cjal-3229	153	26	at	at	ADP
cjal-3229	153	27	december	december	PROPN
cjal-3229	153	28	1998	1998	NUM
cjal-3229	153	29	(	(	PUNCT
cjal-3229	153	30	the	the	DET
cjal-3229	153	31	time	time	NOUN
cjal-3229	153	32	at	at	ADP
cjal-3229	153	33	which	which	PRON
cjal-3229	153	34	the	the	DET
cjal-3229	153	35	bank	bank	NOUN
cjal-3229	153	36	was	be	AUX
cjal-3229	153	37	placed	place	VERB
cjal-3229	153	38	under	under	ADP
cjal-3229	153	39	state	state	NOUN
cjal-3229	153	40	control).29	control).29	NOUN
cjal-3229	153	41	this	this	DET
cjal-3229	153	42	y3	y3	PROPN
cjal-3229	153	43	trillion	trillion	NUM
cjal-3229	153	44	asset	asset	NOUN
cjal-3229	153	45	deficiency	deficiency	NOUN
cjal-3229	153	46	was	be	AUX
cjal-3229	153	47	ten	ten	NUM
cjal-3229	153	48	times	time	NOUN
cjal-3229	153	49	larger	large	ADJ
cjal-3229	153	50	than	than	ADP
cjal-3229	153	51	the	the	DET
cjal-3229	153	52	y274.7	y274.7	PROPN
cjal-3229	153	53	billion	billion	NUM
cjal-3229	153	54	asset	asset	NOUN
cjal-3229	153	55	deficiency	deficiency	NOUN
cjal-3229	153	56	made	make	VERB
cjal-3229	153	57	public	public	ADJ
cjal-3229	153	58	by	by	ADP
cjal-3229	153	59	the	the	DET
cjal-3229	153	60	bank	bank	NOUN
cjal-3229	153	61	at	at	ADP
cjal-3229	153	62	the	the	DET
cjal-3229	153	63	end	end	NOUN
cjal-3229	153	64	of	of	ADP
cjal-3229	153	65	the	the	DET
cjal-3229	153	66	1998	1998	NUM
cjal-3229	153	67	fiscal	fiscal	ADJ
cjal-3229	153	68	year	year	NOUN
cjal-3229	153	69	.	.	PUNCT
cjal-3229	154	1	again	again	ADV
cjal-3229	154	2	,	,	PUNCT
cjal-3229	154	3	there	there	PRON
cjal-3229	154	4	is	be	VERB
cjal-3229	154	5	a	a	DET
cjal-3229	154	6	large	large	ADJ
cjal-3229	154	7	discrepancy	discrepancy	NOUN
cjal-3229	154	8	between	between	ADP
cjal-3229	154	9	the	the	DET
cjal-3229	154	10	publicized	publicize	VERB
cjal-3229	154	11	data	datum	NOUN
cjal-3229	154	12	and	and	CCONJ
cjal-3229	154	13	the	the	DET
cjal-3229	154	14	actual	actual	ADJ
cjal-3229	154	15	data	datum	NOUN
cjal-3229	154	16	.	.	PUNCT
cjal-3229	155	1	once	once	ADV
cjal-3229	155	2	this	this	DET
cjal-3229	155	3	y3	y3	PROPN
cjal-3229	155	4	trillion	trillion	NUM
cjal-3229	155	5	asset	asset	NOUN
cjal-3229	155	6	deficiency	deficiency	NOUN
cjal-3229	155	7	was	be	AUX
cjal-3229	155	8	revealed	reveal	VERB
cjal-3229	155	9	,	,	PUNCT
cjal-3229	155	10	the	the	DET
cjal-3229	155	11	japanese	japanese	ADJ
cjal-3229	155	12	government	government	NOUN
cjal-3229	155	13	decided	decide	VERB
cjal-3229	155	14	to	to	PART
cjal-3229	155	15	infuse	infuse	VERB
cjal-3229	155	16	a	a	DET
cjal-3229	155	17	sum	sum	NOUN
cjal-3229	155	18	of	of	ADP
cjal-3229	155	19	approximately	approximately	ADV
cjal-3229	155	20	y3.5	y3.5	NOUN
cjal-3229	155	21	trillion	trillion	NUM
cjal-3229	155	22	in	in	ADP
cjal-3229	155	23	public	public	ADJ
cjal-3229	155	24	funds	fund	NOUN
cjal-3229	155	25	in	in	ADP
cjal-3229	155	26	to	to	ADP
cjal-3229	155	27	ncb	ncb	NOUN
cjal-3229	155	28	and	and	CCONJ
cjal-3229	155	29	transfer	transfer	VERB
cjal-3229	155	30	the	the	DET
cjal-3229	155	31	control	control	NOUN
cjal-3229	155	32	over	over	ADP
cjal-3229	155	33	ncb	ncb	NOUN
cjal-3229	155	34	to	to	ADP
cjal-3229	155	35	domestic	domestic	ADJ
cjal-3229	155	36	financial	financial	ADJ
cjal-3229	155	37	institutions	institution	NOUN
cjal-3229	155	38	including	include	VERB
cjal-3229	155	39	softbank	softbank	NOUN
cjal-3229	155	40	corporation	corporation	PROPN
cjal-3229	155	41	and	and	CCONJ
cjal-3229	155	42	orix	orix	PROPN
cjal-3229	155	43	corporation	corporation	NOUN
cjal-3229	155	44	.	.	PUNCT
cjal-3229	156	1	30	30	NUM
cjal-3229	156	2	iv	iv	NOUN
cjal-3229	156	3	.	.	PUNCT
cjal-3229	157	1	japanese	japanese	ADJ
cjal-3229	157	2	accounting	accounting	NOUN
cjal-3229	157	3	regulations	regulation	NOUN
cjal-3229	157	4	on	on	ADP
cjal-3229	157	5	bad	bad	ADJ
cjal-3229	157	6	loans	loan	NOUN
cjal-3229	157	7	since	since	SCONJ
cjal-3229	157	8	an	an	DET
cjal-3229	157	9	enterprise	enterprise	NOUN
cjal-3229	157	10	operates	operate	VERB
cjal-3229	157	11	based	base	VERB
cjal-3229	157	12	on	on	ADP
cjal-3229	157	13	the	the	DET
cjal-3229	157	14	profit	profit	NOUN
cjal-3229	157	15	ratio	ratio	NOUN
cjal-3229	157	16	of	of	ADP
cjal-3229	157	17	its	its	PRON
cjal-3229	157	18	capital	capital	NOUN
cjal-3229	157	19	,	,	PUNCT
cjal-3229	157	20	it	it	PRON
cjal-3229	157	21	must	must	AUX
cjal-3229	157	22	regularly	regularly	ADV
cjal-3229	157	23	identify	identify	VERB
cjal-3229	157	24	the	the	DET
cjal-3229	157	25	change	change	NOUN
cjal-3229	157	26	in	in	ADP
cjal-3229	157	27	its	its	PRON
cjal-3229	157	28	assets	asset	NOUN
cjal-3229	157	29	and	and	CCONJ
cjal-3229	157	30	the	the	DET
cjal-3229	157	31	profit	profit	NOUN
cjal-3229	157	32	/	/	SYM
cjal-3229	157	33	loss	loss	NOUN
cjal-3229	157	34	results	result	NOUN
cjal-3229	157	35	.	.	PUNCT
cjal-3229	158	1	for	for	ADP
cjal-3229	158	2	a	a	DET
cjal-3229	158	3	joint	joint	ADJ
cjal-3229	158	4	-	-	PUNCT
cjal-3229	158	5	stock	stock	NOUN
cjal-3229	158	6	corporation	corporation	NOUN
cjal-3229	158	7	in	in	ADP
cjal-3229	158	8	which	which	PRON
cjal-3229	158	9	a	a	DET
cjal-3229	158	10	plurality	plurality	NOUN
cjal-3229	158	11	of	of	ADP
cjal-3229	158	12	stockholders	stockholder	NOUN
cjal-3229	158	13	participate	participate	VERB
cjal-3229	158	14	with	with	ADP
cjal-3229	158	15	the	the	DET
cjal-3229	158	16	common	common	ADJ
cjal-3229	158	17	goal	goal	NOUN
cjal-3229	158	18	of	of	ADP
cjal-3229	158	19	sharing	share	VERB
cjal-3229	158	20	in	in	ADP
cjal-3229	158	21	the	the	DET
cjal-3229	158	22	earned	earn	VERB
cjal-3229	158	23	profit	profit	NOUN
cjal-3229	158	24	of	of	ADP
cjal-3229	158	25	the	the	DET
cjal-3229	158	26	corporation	corporation	NOUN
cjal-3229	158	27	,	,	PUNCT
cjal-3229	158	28	the	the	DET
cjal-3229	158	29	only	only	ADJ
cjal-3229	158	30	collateral	collateral	NOUN
cjal-3229	158	31	for	for	ADP
cjal-3229	158	32	creditors	creditor	NOUN
cjal-3229	158	33	is	be	AUX
cjal-3229	158	34	the	the	DET
cjal-3229	158	35	assets	asset	NOUN
cjal-3229	158	36	of	of	ADP
cjal-3229	158	37	the	the	DET
cjal-3229	158	38	corporation	corporation	NOUN
cjal-3229	158	39	.	.	PUNCT
cjal-3229	159	1	accounting	accounting	NOUN
cjal-3229	159	2	,	,	PUNCT
cjal-3229	159	3	which	which	PRON
cjal-3229	159	4	is	be	AUX
cjal-3229	159	5	the	the	DET
cjal-3229	159	6	technique	technique	NOUN
cjal-3229	159	7	of	of	ADP
cjal-3229	159	8	recording	record	VERB
cjal-3229	159	9	the	the	DET
cjal-3229	159	10	performance	performance	NOUN
cjal-3229	159	11	of	of	ADP
cjal-3229	159	12	a	a	DET
cjal-3229	159	13	business	business	NOUN
cjal-3229	159	14	objectively	objectively	ADV
cjal-3229	159	15	and	and	CCONJ
cjal-3229	159	16	accurately	accurately	ADV
cjal-3229	159	17	,	,	PUNCT
cjal-3229	159	18	is	be	AUX
cjal-3229	159	19	not	not	PART
cjal-3229	159	20	only	only	ADV
cjal-3229	159	21	necessary	necessary	ADJ
cjal-3229	159	22	for	for	ADP
cjal-3229	159	23	the	the	DET
cjal-3229	159	24	rational	rational	ADJ
cjal-3229	159	25	management	management	NOUN
cjal-3229	159	26	of	of	ADP
cjal-3229	159	27	the	the	DET
cjal-3229	159	28	corporation	corporation	NOUN
cjal-3229	159	29	but	but	CCONJ
cjal-3229	159	30	is	be	AUX
cjal-3229	159	31	also	also	ADV
cjal-3229	159	32	28	28	NUM
cjal-3229	159	33	nikkei	nikkei	NOUN
cjal-3229	159	34	,	,	PUNCT
cjal-3229	159	35	december	december	PROPN
cjal-3229	159	36	14	14	NUM
cjal-3229	159	37	,	,	PUNCT
cjal-3229	159	38	1998	1998	NUM
cjal-3229	159	39	,	,	PUNCT
cjal-3229	159	40	p.	p.	NOUN
cjal-3229	159	41	1	1	NUM
cjal-3229	159	42	.	.	X
cjal-3229	159	43	29	29	NUM
cjal-3229	159	44	nikkei	nikkei	NOUN
cjal-3229	159	45	,	,	PUNCT
cjal-3229	159	46	june	june	PROPN
cjal-3229	159	47	13	13	NUM
cjal-3229	159	48	,	,	PUNCT
cjal-3229	159	49	1999	1999	NUM
cjal-3229	159	50	,	,	PUNCT
cjal-3229	159	51	p.	p.	NOUN
cjal-3229	159	52	4	4	NUM
cjal-3229	159	53	.	.	SYM
cjal-3229	159	54	30	30	NUM
cjal-3229	159	55	nikkei	nikkei	NOUN
cjal-3229	159	56	,	,	PUNCT
cjal-3229	159	57	march	march	PROPN
cjal-3229	159	58	7	7	NUM
cjal-3229	159	59	,	,	PUNCT
cjal-3229	159	60	2000	2000	NUM
cjal-3229	159	61	,	,	PUNCT
cjal-3229	159	62	p.	p.	NOUN
cjal-3229	159	63	7	7	NUM
cjal-3229	159	64	.	.	PUNCT
cjal-3229	160	1	[	[	X
cjal-3229	160	2	18:1	18:1	NUM
cjal-3229	160	3	regulations	regulation	NOUN
cjal-3229	160	4	on	on	ADP
cjal-3229	160	5	problem	problem	NOUN
cjal-3229	160	6	loans	loan	NOUN
cjal-3229	160	7	in	in	ADP
cjal-3229	160	8	japan	japan	PROPN
cjal-3229	160	9	necessary	necessary	ADJ
cjal-3229	160	10	for	for	ADP
cjal-3229	160	11	the	the	DET
cjal-3229	160	12	protection	protection	NOUN
cjal-3229	160	13	of	of	ADP
cjal-3229	160	14	stockholders	stockholder	NOUN
cjal-3229	160	15	and	and	CCONJ
cjal-3229	160	16	creditors	creditor	NOUN
cjal-3229	160	17	.	.	PUNCT
cjal-3229	161	1	given	give	VERB
cjal-3229	161	2	the	the	DET
cjal-3229	161	3	diverse	diverse	ADJ
cjal-3229	161	4	uses	use	NOUN
cjal-3229	161	5	to	to	PART
cjal-3229	161	6	which	which	PRON
cjal-3229	161	7	corporate	corporate	ADJ
cjal-3229	161	8	accounts	account	NOUN
cjal-3229	161	9	are	be	AUX
cjal-3229	161	10	put	put	VERB
cjal-3229	161	11	,	,	PUNCT
cjal-3229	161	12	the	the	DET
cjal-3229	161	13	accounting	accounting	NOUN
cjal-3229	161	14	rules	rule	NOUN
cjal-3229	161	15	must	must	AUX
cjal-3229	161	16	incorporate	incorporate	VERB
cjal-3229	161	17	regulations	regulation	NOUN
cjal-3229	161	18	established	establish	VERB
cjal-3229	161	19	to	to	PART
cjal-3229	161	20	accommodate	accommodate	VERB
cjal-3229	161	21	the	the	DET
cjal-3229	161	22	different	different	ADJ
cjal-3229	161	23	purposes	purpose	NOUN
cjal-3229	161	24	of	of	ADP
cjal-3229	161	25	three	three	NUM
cjal-3229	161	26	different	different	ADJ
cjal-3229	161	27	laws	law	NOUN
cjal-3229	161	28	:	:	PUNCT
cjal-3229	161	29	the	the	DET
cjal-3229	161	30	commercial	commercial	ADJ
cjal-3229	161	31	code	code	NOUN
cjal-3229	161	32	,	,	PUNCT
cjal-3229	161	33	31	31	NUM
cjal-3229	161	34	securities	security	NOUN
cjal-3229	161	35	exchange	exchange	NOUN
cjal-3229	161	36	law,32	law,32	VERB
cjal-3229	161	37	and	and	CCONJ
cjal-3229	161	38	the	the	DET
cjal-3229	161	39	corporate	corporate	ADJ
cjal-3229	161	40	tax	tax	NOUN
cjal-3229	161	41	law.33	law.33	NOUN
cjal-3229	161	42	the	the	DET
cjal-3229	161	43	securities	securities	PROPN
cjal-3229	161	44	exchange	exchange	PROPN
cjal-3229	161	45	law	law	NOUN
cjal-3229	161	46	in	in	ADP
cjal-3229	161	47	japan	japan	PROPN
cjal-3229	161	48	was	be	AUX
cjal-3229	161	49	enacted	enact	VERB
cjal-3229	161	50	as	as	ADP
cjal-3229	161	51	a	a	DET
cjal-3229	161	52	precondition	precondition	NOUN
cjal-3229	161	53	imposed	impose	VERB
cjal-3229	161	54	by	by	ADP
cjal-3229	161	55	the	the	DET
cjal-3229	161	56	occupation	occupation	NOUN
cjal-3229	161	57	authorities	authority	NOUN
cjal-3229	161	58	to	to	ADP
cjal-3229	161	59	the	the	DET
cjal-3229	161	60	reopening	reopening	NOUN
cjal-3229	161	61	of	of	ADP
cjal-3229	161	62	the	the	DET
cjal-3229	161	63	securities	security	NOUN
cjal-3229	161	64	exchanges	exchange	NOUN
cjal-3229	161	65	.	.	PUNCT
cjal-3229	162	1	the	the	DET
cjal-3229	162	2	japanese	japanese	ADJ
cjal-3229	162	3	law	law	NOUN
cjal-3229	162	4	is	be	AUX
cjal-3229	162	5	a	a	DET
cjal-3229	162	6	modified	modify	VERB
cjal-3229	162	7	version	version	NOUN
cjal-3229	162	8	of	of	ADP
cjal-3229	162	9	the	the	DET
cjal-3229	162	10	securities	security	NOUN
cjal-3229	162	11	act	act	NOUN
cjal-3229	162	12	of	of	ADP
cjal-3229	162	13	193334	193334	NUM
cjal-3229	162	14	and	and	CCONJ
cjal-3229	162	15	the	the	DET
cjal-3229	162	16	securities	securities	PROPN
cjal-3229	162	17	exchange	exchange	PROPN
cjal-3229	162	18	act	act	NOUN
cjal-3229	162	19	of	of	ADP
cjal-3229	162	20	193431	193431	NUM
cjal-3229	162	21	of	of	ADP
cjal-3229	162	22	the	the	DET
cjal-3229	162	23	u.s	u.s	PROPN
cjal-3229	162	24	.	.	PROPN
cjal-3229	162	25	and	and	CCONJ
cjal-3229	162	26	contains	contain	VERB
cjal-3229	162	27	provisions	provision	NOUN
cjal-3229	162	28	substantially	substantially	ADV
cjal-3229	162	29	similar	similar	ADJ
cjal-3229	162	30	to	to	ADP
cjal-3229	162	31	those	those	PRON
cjal-3229	162	32	found	find	VERB
cjal-3229	162	33	in	in	ADP
cjal-3229	162	34	the	the	DET
cjal-3229	162	35	u.s	u.s	PROPN
cjal-3229	162	36	.	.	PROPN
cjal-3229	162	37	laws	law	NOUN
cjal-3229	162	38	for	for	ADP
cjal-3229	162	39	the	the	DET
cjal-3229	162	40	disclosure	disclosure	NOUN
cjal-3229	162	41	of	of	ADP
cjal-3229	162	42	corporate	corporate	ADJ
cjal-3229	162	43	information	information	NOUN
cjal-3229	162	44	and	and	CCONJ
cjal-3229	162	45	for	for	ADP
cjal-3229	162	46	the	the	DET
cjal-3229	162	47	regulation	regulation	NOUN
cjal-3229	162	48	of	of	ADP
cjal-3229	162	49	the	the	DET
cjal-3229	162	50	securities	security	NOUN
cjal-3229	162	51	markets	market	NOUN
cjal-3229	162	52	.	.	PUNCT
cjal-3229	163	1	however	however	ADV
cjal-3229	163	2	,	,	PUNCT
cjal-3229	163	3	the	the	DET
cjal-3229	163	4	pattern	pattern	NOUN
cjal-3229	163	5	of	of	ADP
cjal-3229	163	6	securities	security	NOUN
cjal-3229	163	7	regulation	regulation	NOUN
cjal-3229	163	8	in	in	ADP
cjal-3229	163	9	japan	japan	PROPN
cjal-3229	163	10	differs	differ	VERB
cjal-3229	163	11	somewhat	somewhat	ADV
cjal-3229	163	12	from	from	ADP
cjal-3229	163	13	that	that	PRON
cjal-3229	163	14	of	of	ADP
cjal-3229	163	15	the	the	DET
cjal-3229	163	16	u.s	u.s	PROPN
cjal-3229	163	17	.	.	PROPN
cjal-3229	163	18	since	since	SCONJ
cjal-3229	163	19	the	the	DET
cjal-3229	163	20	japanese	japanese	ADJ
cjal-3229	163	21	commercial	commercial	ADJ
cjal-3229	163	22	code	code	NOUN
cjal-3229	163	23	also	also	ADV
cjal-3229	163	24	contains	contain	VERB
cjal-3229	163	25	disclosure	disclosure	NOUN
cjal-3229	163	26	and	and	CCONJ
cjal-3229	163	27	regulatory	regulatory	ADJ
cjal-3229	163	28	provisions	provision	NOUN
cjal-3229	163	29	.	.	PUNCT
cjal-3229	164	1	the	the	DET
cjal-3229	164	2	commercial	commercial	ADJ
cjal-3229	164	3	code	code	NOUN
cjal-3229	164	4	was	be	AUX
cjal-3229	164	5	transplanted	transplant	VERB
cjal-3229	164	6	from	from	ADP
cjal-3229	164	7	germany	germany	PROPN
cjal-3229	164	8	in	in	ADP
cjal-3229	164	9	1899	1899	NUM
cjal-3229	164	10	as	as	ADP
cjal-3229	164	11	part	part	NOUN
cjal-3229	164	12	of	of	ADP
cjal-3229	164	13	the	the	DET
cjal-3229	164	14	general	general	ADJ
cjal-3229	164	15	acceptance	acceptance	NOUN
cjal-3229	164	16	of	of	ADP
cjal-3229	164	17	german	german	ADJ
cjal-3229	164	18	civil	civil	ADJ
cjal-3229	164	19	law	law	NOUN
cjal-3229	164	20	during	during	ADP
cjal-3229	164	21	the	the	DET
cjal-3229	164	22	meiji	meiji	PROPN
cjal-3229	164	23	era	era	NOUN
cjal-3229	164	24	.	.	PUNCT
cjal-3229	165	1	36	36	NUM
cjal-3229	165	2	during	during	ADP
cjal-3229	165	3	the	the	DET
cjal-3229	165	4	period	period	NOUN
cjal-3229	165	5	of	of	ADP
cjal-3229	165	6	occupation	occupation	NOUN
cjal-3229	165	7	,	,	PUNCT
cjal-3229	165	8	scap	scap	VERB
cjal-3229	165	9	37	37	NUM
cjal-3229	165	10	reformed	reform	VERB
cjal-3229	165	11	the	the	DET
cjal-3229	165	12	commercial	commercial	ADJ
cjal-3229	165	13	code	code	NOUN
cjal-3229	165	14	,	,	PUNCT
cjal-3229	165	15	with	with	ADP
cjal-3229	165	16	the	the	DET
cjal-3229	165	17	intention	intention	NOUN
cjal-3229	165	18	of	of	ADP
cjal-3229	165	19	adopting	adopt	VERB
cjal-3229	165	20	the	the	DET
cjal-3229	165	21	anglo	anglo	ADJ
cjal-3229	165	22	-	-	PUNCT
cjal-3229	165	23	american	american	ADJ
cjal-3229	165	24	common	common	ADJ
cjal-3229	165	25	law	law	NOUN
cjal-3229	165	26	approach	approach	NOUN
cjal-3229	165	27	to	to	ADP
cjal-3229	165	28	corporate	corporate	ADJ
cjal-3229	165	29	law	law	NOUN
cjal-3229	165	30	.	.	PUNCT
cjal-3229	166	1	accounting	accounting	NOUN
cjal-3229	166	2	regulations	regulation	NOUN
cjal-3229	166	3	in	in	ADP
cjal-3229	166	4	japan	japan	PROPN
cjal-3229	166	5	also	also	ADV
cjal-3229	166	6	derive	derive	VERB
cjal-3229	166	7	from	from	ADP
cjal-3229	166	8	both	both	CCONJ
cjal-3229	166	9	the	the	DET
cjal-3229	166	10	commercial	commercial	ADJ
cjal-3229	166	11	code	code	NOUN
cjal-3229	166	12	and	and	CCONJ
cjal-3229	166	13	the	the	DET
cjal-3229	166	14	securities	security	NOUN
cjal-3229	166	15	exchange	exchange	NOUN
cjal-3229	166	16	law	law	NOUN
cjal-3229	166	17	.	.	PUNCT
cjal-3229	167	1	the	the	DET
cjal-3229	167	2	duality	duality	NOUN
cjal-3229	167	3	of	of	ADP
cjal-3229	167	4	accounting	accounting	NOUN
cjal-3229	167	5	regulations	regulation	NOUN
cjal-3229	167	6	is	be	AUX
cjal-3229	167	7	due	due	ADJ
cjal-3229	167	8	,	,	PUNCT
cjal-3229	167	9	in	in	ADP
cjal-3229	167	10	large	large	ADJ
cjal-3229	167	11	part	part	NOUN
cjal-3229	167	12	,	,	PUNCT
cjal-3229	167	13	to	to	ADP
cjal-3229	167	14	their	their	PRON
cjal-3229	167	15	historical	historical	ADJ
cjal-3229	167	16	development	development	NOUN
cjal-3229	167	17	.	.	PUNCT
cjal-3229	168	1	the	the	DET
cjal-3229	168	2	commercial	commercial	ADJ
cjal-3229	168	3	code	code	NOUN
cjal-3229	168	4	regulates	regulate	VERB
cjal-3229	168	5	corporate	corporate	ADJ
cjal-3229	168	6	accounting	accounting	NOUN
cjal-3229	168	7	procedures	procedure	NOUN
cjal-3229	168	8	38	38	NUM
cjal-3229	168	9	for	for	ADP
cjal-3229	168	10	the	the	DET
cjal-3229	168	11	primary	primary	ADJ
cjal-3229	168	12	purpose	purpose	NOUN
cjal-3229	168	13	of	of	ADP
cjal-3229	168	14	accurately	accurately	ADV
cjal-3229	168	15	determining	determine	VERB
cjal-3229	168	16	the	the	DET
cjal-3229	168	17	amount	amount	NOUN
cjal-3229	168	18	available	available	ADJ
cjal-3229	168	19	for	for	ADP
cjal-3229	168	20	dividends	dividend	NOUN
cjal-3229	168	21	so	so	SCONJ
cjal-3229	168	22	that	that	SCONJ
cjal-3229	168	23	the	the	DET
cjal-3229	168	24	position	position	NOUN
cjal-3229	168	25	of	of	ADP
cjal-3229	168	26	creditors	creditor	NOUN
cjal-3229	168	27	would	would	AUX
cjal-3229	168	28	not	not	PART
cjal-3229	168	29	be	be	AUX
cjal-3229	168	30	jeopardized	jeopardize	VERB
cjal-3229	168	31	by	by	ADP
cjal-3229	168	32	the	the	DET
cjal-3229	168	33	impairment	impairment	NOUN
cjal-3229	168	34	of	of	ADP
cjal-3229	168	35	corporate	corporate	ADJ
cjal-3229	168	36	properties	property	NOUN
cjal-3229	168	37	resulting	result	VERB
cjal-3229	168	38	from	from	ADP
cjal-3229	168	39	excessive	excessive	ADJ
cjal-3229	168	40	dividend	dividend	NOUN
cjal-3229	168	41	distributions	distribution	NOUN
cjal-3229	168	42	.	.	PUNCT
cjal-3229	169	1	in	in	ADP
cjal-3229	169	2	1950	1950	NUM
cjal-3229	169	3	,	,	PUNCT
cjal-3229	169	4	pursuant	pursuant	ADJ
cjal-3229	169	5	to	to	ADP
cjal-3229	169	6	the	the	DET
cjal-3229	169	7	securities	security	NOUN
cjal-3229	169	8	exchange	exchange	PROPN
cjal-3229	169	9	law	law	NOUN
cjal-3229	169	10	,	,	PUNCT
cjal-3229	169	11	the	the	DET
cjal-3229	169	12	"	"	PUNCT
cjal-3229	169	13	regulations	regulation	NOUN
cjal-3229	169	14	concerning	concern	VERB
cjal-3229	169	15	terminology	terminology	NOUN
cjal-3229	169	16	,	,	PUNCT
cjal-3229	169	17	forms	form	NOUN
cjal-3229	169	18	and	and	CCONJ
cjal-3229	169	19	method	method	NOUN
cjal-3229	169	20	of	of	ADP
cjal-3229	169	21	preparation	preparation	NOUN
cjal-3229	169	22	of	of	ADP
cjal-3229	169	23	financial	financial	ADJ
cjal-3229	169	24	statements	statement	NOUN
cjal-3229	169	25	"	"	PUNCT
cjal-3229	169	26	(	(	PUNCT
cjal-3229	169	27	"	"	PUNCT
cjal-3229	169	28	mof	mof	X
cjal-3229	169	29	ordinance	ordinance	NOUN
cjal-3229	169	30	"	"	PUNCT
cjal-3229	169	31	)	)	PUNCT
cjal-3229	169	32	were	be	AUX
cjal-3229	169	33	31	31	NUM
cjal-3229	169	34	law	law	NOUN
cjal-3229	169	35	no	no	NOUN
cjal-3229	169	36	.	.	PROPN
cjal-3229	169	37	48	48	NUM
cjal-3229	169	38	,	,	PUNCT
cjal-3229	169	39	enacted	enact	VERB
cjal-3229	169	40	on	on	ADP
cjal-3229	169	41	march	march	PROPN
cjal-3229	169	42	9	9	NUM
cjal-3229	169	43	,	,	PUNCT
cjal-3229	169	44	1899	1899	NUM
cjal-3229	169	45	,	,	PUNCT
cjal-3229	169	46	amended	amend	VERB
cjal-3229	169	47	18	18	NUM
cjal-3229	169	48	times	time	NOUN
cjal-3229	169	49	(	(	PUNCT
cjal-3229	169	50	hereafter	hereafter	ADV
cjal-3229	169	51	cited	cite	VERB
cjal-3229	169	52	as	as	ADP
cjal-3229	169	53	the	the	DET
cjal-3229	169	54	commercial	commercial	ADJ
cjal-3229	169	55	code	code	NOUN
cjal-3229	169	56	)	)	PUNCT
cjal-3229	169	57	.	.	PUNCT
cjal-3229	170	1	for	for	ADP
cjal-3229	170	2	details	detail	NOUN
cjal-3229	170	3	,	,	PUNCT
cjal-3229	170	4	see	see	VERB
cjal-3229	170	5	http://www.ron.gr.4p	http://www.ron.gr.4p	ADV
cjal-3229	170	6	/	/	SYM
cjal-3229	170	7	law	law	NOUN
cjal-3229	170	8	/	/	SYM
cjal-3229	170	9	law	law	NOUN
cjal-3229	170	10	/	/	SYM
cjal-3229	170	11	svouhoul	svouhoul	PROPN
cjal-3229	170	12	.htm	.htm	PUNCT
cjal-3229	170	13	.	.	PUNCT
cjal-3229	171	1	32	32	NUM
cjal-3229	171	2	law	law	NOUN
cjal-3229	171	3	no	no	NOUN
cjal-3229	171	4	.	.	PROPN
cjal-3229	171	5	25	25	NUM
cjal-3229	171	6	,	,	PUNCT
cjal-3229	171	7	enacted	enact	VERB
cjal-3229	171	8	on	on	ADP
cjal-3229	171	9	april	april	PROPN
cjal-3229	171	10	13	13	NUM
cjal-3229	171	11	,	,	PUNCT
cjal-3229	171	12	1948	1948	NUM
cjal-3229	171	13	,	,	PUNCT
cjal-3229	171	14	amended	amend	VERB
cjal-3229	171	15	27	27	NUM
cjal-3229	171	16	times	time	NOUN
cjal-3229	171	17	,	,	PUNCT
cjal-3229	171	18	(	(	PUNCT
cjal-3229	171	19	hereinafter	hereinafter	NOUN
cjal-3229	171	20	cited	cite	VERB
cjal-3229	171	21	securities	security	NOUN
cjal-3229	171	22	exchange	exchange	PROPN
cjal-3229	171	23	law	law	NOUN
cjal-3229	171	24	)	)	PUNCT
cjal-3229	171	25	.	.	PUNCT
cjal-3229	172	1	for	for	ADP
cjal-3229	172	2	details	detail	NOUN
cjal-3229	172	3	,	,	PUNCT
cjal-3229	172	4	see	see	VERB
cjal-3229	172	5	http://www.houko.com/00/01/s23/025.htm	http://www.houko.com/00/01/s23/025.htm	PROPN
cjal-3229	172	6	.	.	PROPN
cjal-3229	173	1	33	33	NUM
cjal-3229	173	2	law	law	NOUN
cjal-3229	173	3	no	no	NOUN
cjal-3229	173	4	.	.	PROPN
cjal-3229	173	5	34	34	NUM
cjal-3229	173	6	,	,	PUNCT
cjal-3229	173	7	enacted	enact	VERB
cjal-3229	173	8	on	on	ADP
cjal-3229	173	9	march	march	PROPN
cjal-3229	173	10	31	31	NUM
cjal-3229	173	11	,	,	PUNCT
cjal-3229	173	12	1965	1965	NUM
cjal-3229	173	13	,	,	PUNCT
cjal-3229	173	14	amended	amend	VERB
cjal-3229	173	15	many	many	ADJ
cjal-3229	173	16	times	time	NOUN
cjal-3229	173	17	,	,	PUNCT
cjal-3229	173	18	(	(	PUNCT
cjal-3229	173	19	hereinafter	hereinafter	NOUN
cjal-3229	173	20	cited	cite	VERB
cjal-3229	173	21	the	the	DET
cjal-3229	173	22	corporate	corporate	ADJ
cjal-3229	173	23	tax	tax	NOUN
cjal-3229	173	24	law	law	NOUN
cjal-3229	173	25	)	)	PUNCT
cjal-3229	173	26	.	.	PUNCT
cjal-3229	174	1	for	for	ADP
cjal-3229	174	2	details	detail	NOUN
cjal-3229	174	3	,	,	PUNCT
cjal-3229	174	4	see	see	VERB
cjal-3229	174	5	http://www.houko.com/00/01/s40/034.htm	http://www.houko.com/00/01/s40/034.htm	X
cjal-3229	174	6	.	.	PUNCT
cjal-3229	175	1	31	31	NUM
cjal-3229	175	2	15	15	NUM
cjal-3229	175	3	u.s.c	u.s.c	NOUN
cjal-3229	175	4	.	.	PUNCT
cjal-3229	176	1	§	§	PROPN
cjal-3229	176	2	§	§	PROPN
cjal-3229	176	3	77a-77	77a-77	NUM
cjal-3229	176	4	mm	mm	NOUN
cjal-3229	176	5	(	(	PUNCT
cjal-3229	176	6	1934	1934	NUM
cjal-3229	176	7	)	)	PUNCT
cjal-3229	176	8	,	,	PUNCT
cjal-3229	176	9	as	as	SCONJ
cjal-3229	176	10	amended	amend	VERB
cjal-3229	176	11	.	.	PUNCT
cjal-3229	177	1	15	15	NUM
cjal-3229	177	2	u.s.c	u.s.c	NOUN
cjal-3229	177	3	.	.	PUNCT
cjal-3229	178	1	§	§	PROPN
cjal-3229	178	2	§	§	PROPN
cjal-3229	178	3	77a-77	77a-77	NUM
cjal-3229	178	4	m	m	PROPN
cjal-3229	178	5	(	(	PUNCT
cjal-3229	178	6	1970	1970	NUM
cjal-3229	178	7	)	)	PUNCT
cjal-3229	178	8	.	.	PUNCT
cjal-3229	179	1	31	31	NUM
cjal-3229	179	2	15	15	NUM
cjal-3229	179	3	u.s.c	u.s.c	NOUN
cjal-3229	179	4	.	.	PUNCT
cjal-3229	180	1	§	§	PROPN
cjal-3229	180	2	§	§	PROPN
cjal-3229	180	3	78a-78jj	78a-78jj	NUM
cjal-3229	180	4	(	(	PUNCT
cjal-3229	180	5	1934	1934	NUM
cjal-3229	180	6	)	)	PUNCT
cjal-3229	180	7	,	,	PUNCT
cjal-3229	180	8	as	as	SCONJ
cjal-3229	180	9	amended	amend	VERB
cjal-3229	180	10	.	.	PUNCT
cjal-3229	181	1	15	15	NUM
cjal-3229	181	2	u.s.c	u.s.c	NOUN
cjal-3229	181	3	.	.	PUNCT
cjal-3229	182	1	§	§	PROPN
cjal-3229	182	2	§	§	PROPN
cjal-3229	182	3	78a-78hh(1	78a-78hh(1	NUM
cjal-3229	182	4	)	)	PUNCT
cjal-3229	182	5	(	(	PUNCT
cjal-3229	182	6	1970	1970	NUM
cjal-3229	182	7	)	)	PUNCT
cjal-3229	182	8	.	.	PUNCT
cjal-3229	183	1	36	36	NUM
cjal-3229	183	2	subsequent	subsequent	ADJ
cjal-3229	183	3	amendments	amendment	NOUN
cjal-3229	183	4	to	to	ADP
cjal-3229	183	5	the	the	DET
cjal-3229	183	6	code	code	NOUN
cjal-3229	183	7	in	in	ADP
cjal-3229	183	8	1899	1899	NUM
cjal-3229	183	9	,	,	PUNCT
cjal-3229	183	10	1911	1911	NUM
cjal-3229	183	11	,	,	PUNCT
cjal-3229	183	12	and	and	CCONJ
cjal-3229	183	13	1938	1938	NUM
cjal-3229	183	14	in	in	ADP
cjal-3229	183	15	the	the	DET
cjal-3229	183	16	field	field	NOUN
cjal-3229	183	17	of	of	ADP
cjal-3229	183	18	corporation	corporation	NOUN
cjal-3229	183	19	law	law	NOUN
cjal-3229	183	20	mainly	mainly	ADV
cjal-3229	183	21	reflected	reflect	VERB
cjal-3229	183	22	german	german	ADJ
cjal-3229	183	23	developments	development	NOUN
cjal-3229	183	24	.	.	PUNCT
cjal-3229	184	1	see	see	VERB
cjal-3229	184	2	k.	k.	PROPN
cjal-3229	184	3	shida	shida	PROPN
cjal-3229	184	4	,	,	PUNCT
cjal-3229	184	5	nihon	nihon	PROPN
cjal-3229	184	6	shohoten	shohoten	VERB
cjal-3229	184	7	no	no	DET
cjal-3229	184	8	hensan	hensan	NOUN
cjal-3229	184	9	to	to	ADP
cjal-3229	184	10	sono	sono	PROPN
cjal-3229	184	11	kaisei	kaisei	PROPN
cjal-3229	184	12	(	(	PUNCT
cjal-3229	184	13	codification	codification	NOUN
cjal-3229	184	14	of	of	ADP
cjal-3229	184	15	japanese	japanese	ADJ
cjal-3229	184	16	commercial	commercial	ADJ
cjal-3229	184	17	code	code	NOUN
cjal-3229	184	18	and	and	CCONJ
cjal-3229	184	19	its	its	PRON
cjal-3229	184	20	amendments	amendment	NOUN
cjal-3229	184	21	)	)	PUNCT
cjal-3229	184	22	(	(	PUNCT
cjal-3229	184	23	meijidaigaku	meijidaigaku	NOUN
cjal-3229	184	24	shuppanbu	shuppanbu	NOUN
cjal-3229	184	25	1934	1934	NUM
cjal-3229	184	26	)	)	PUNCT
cjal-3229	184	27	.	.	PUNCT
cjal-3229	185	1	37	37	NUM
cjal-3229	185	2	the	the	DET
cjal-3229	185	3	official	official	ADJ
cjal-3229	185	4	name	name	NOUN
cjal-3229	185	5	of	of	ADP
cjal-3229	185	6	the	the	DET
cjal-3229	185	7	occupation	occupation	NOUN
cjal-3229	185	8	authorities	authority	NOUN
cjal-3229	185	9	is	be	AUX
cjal-3229	185	10	the	the	DET
cjal-3229	185	11	general	general	ADJ
cjal-3229	185	12	headquarters	headquarters	NOUN
cjal-3229	185	13	for	for	ADP
cjal-3229	185	14	the	the	DET
cjal-3229	185	15	supreme	supreme	PROPN
cjal-3229	185	16	commander	commander	NOUN
cjal-3229	185	17	for	for	ADP
cjal-3229	185	18	allied	allied	ADJ
cjal-3229	185	19	powers	power	NOUN
cjal-3229	185	20	(	(	PUNCT
cjal-3229	185	21	commonly	commonly	ADV
cjal-3229	185	22	termed	term	VERB
cjal-3229	185	23	scap	scap	NOUN
cjal-3229	185	24	)	)	PUNCT
cjal-3229	185	25	.	.	PUNCT
cjal-3229	186	1	38	38	NUM
cjal-3229	186	2	commercial	commercial	ADJ
cjal-3229	186	3	code	code	NOUN
cjal-3229	186	4	,	,	PUNCT
cjal-3229	186	5	articles	article	NOUN
cjal-3229	186	6	281	281	NUM
cjal-3229	186	7	-	-	SYM
cjal-3229	186	8	95	95	NUM
cjal-3229	186	9	.	.	PUNCT
cjal-3229	187	1	2004	2004	NUM
cjal-3229	187	2	]	]	PUNCT
cjal-3229	187	3	12	12	NUM
cjal-3229	187	4	columbia	columbia	PROPN
cjal-3229	187	5	journal	journal	PROPN
cjal-3229	187	6	of	of	ADP
cjal-3229	187	7	asianla	asianla	PROPN
cjal-3229	187	8	w	w	PROPN
cjal-3229	188	1	[	[	X
cjal-3229	188	2	18:1	18:1	NUM
cjal-3229	188	3	promulgated	promulgate	VERB
cjal-3229	188	4	.	.	PUNCT
cjal-3229	189	1	in	in	ADP
cjal-3229	189	2	1963	1963	NUM
cjal-3229	189	3	,	,	PUNCT
cjal-3229	189	4	a	a	DET
cjal-3229	189	5	separate	separate	ADJ
cjal-3229	189	6	set	set	NOUN
cjal-3229	189	7	of	of	ADP
cjal-3229	189	8	regulations	regulation	NOUN
cjal-3229	189	9	,	,	PUNCT
cjal-3229	189	10	"	"	PUNCT
cjal-3229	189	11	regulations	regulation	NOUN
cjal-3229	189	12	concerning	concern	VERB
cjal-3229	189	13	balance	balance	NOUN
cjal-3229	189	14	sheet	sheet	NOUN
cjal-3229	189	15	and	and	CCONJ
cjal-3229	189	16	income	income	NOUN
cjal-3229	189	17	statements	statement	NOUN
cjal-3229	189	18	of	of	ADP
cjal-3229	189	19	corporations	corporation	NOUN
cjal-3229	189	20	"	"	PUNCT
cjal-3229	189	21	(	(	PUNCT
cjal-3229	189	22	"	"	PUNCT
cjal-3229	189	23	ministry	ministry	PROPN
cjal-3229	189	24	of	of	ADP
cjal-3229	189	25	justice	justice	PROPN
cjal-3229	189	26	ordinance	ordinance	NOUN
cjal-3229	189	27	"	"	PUNCT
cjal-3229	189	28	)	)	PUNCT
cjal-3229	189	29	,	,	PUNCT
cjal-3229	189	30	40	40	NUM
cjal-3229	189	31	were	be	AUX
cjal-3229	189	32	issued	issue	VERB
cjal-3229	189	33	to	to	PART
cjal-3229	189	34	complement	complement	VERB
cjal-3229	189	35	the	the	DET
cjal-3229	189	36	accounting	accounting	NOUN
cjal-3229	189	37	regulations	regulation	NOUN
cjal-3229	189	38	specified	specify	VERB
cjal-3229	189	39	in	in	ADP
cjal-3229	189	40	the	the	DET
cjal-3229	189	41	commercial	commercial	ADJ
cjal-3229	189	42	code	code	NOUN
cjal-3229	189	43	.	.	PUNCT
cjal-3229	190	1	the	the	DET
cjal-3229	190	2	ministry	ministry	PROPN
cjal-3229	190	3	of	of	ADP
cjal-3229	190	4	justice	justice	PROPN
cjal-3229	190	5	ordinance	ordinance	NOUN
cjal-3229	190	6	was	be	AUX
cjal-3229	190	7	applicable	applicable	ADJ
cjal-3229	190	8	to	to	ADP
cjal-3229	190	9	all	all	DET
cjal-3229	190	10	companies	company	NOUN
cjal-3229	190	11	.	.	PUNCT
cjal-3229	191	1	at	at	ADP
cjal-3229	191	2	that	that	DET
cjal-3229	191	3	time	time	NOUN
cjal-3229	191	4	,	,	PUNCT
cjal-3229	191	5	the	the	DET
cjal-3229	191	6	accounting	accounting	NOUN
cjal-3229	191	7	regulations	regulation	NOUN
cjal-3229	191	8	were	be	AUX
cjal-3229	191	9	probably	probably	ADV
cjal-3229	191	10	more	more	ADV
cjal-3229	191	11	sophisticated	sophisticated	ADJ
cjal-3229	191	12	than	than	ADP
cjal-3229	191	13	those	those	PRON
cjal-3229	191	14	in	in	ADP
cjal-3229	191	15	any	any	DET
cjal-3229	191	16	other	other	ADJ
cjal-3229	191	17	country	country	NOUN
cjal-3229	191	18	including	include	VERB
cjal-3229	191	19	,	,	PUNCT
cjal-3229	191	20	in	in	ADP
cjal-3229	191	21	some	some	DET
cjal-3229	191	22	respects	respect	NOUN
cjal-3229	191	23	,	,	PUNCT
cjal-3229	191	24	those	those	PRON
cjal-3229	191	25	in	in	ADP
cjal-3229	191	26	the	the	DET
cjal-3229	191	27	u.s	u.s	PROPN
cjal-3229	191	28	.	.	PROPN
cjal-3229	191	29	unfortunately	unfortunately	ADV
cjal-3229	191	30	,	,	PUNCT
cjal-3229	191	31	serious	serious	ADJ
cjal-3229	191	32	problems	problem	NOUN
cjal-3229	191	33	arose	arise	VERB
cjal-3229	191	34	in	in	ADP
cjal-3229	191	35	japan	japan	PROPN
cjal-3229	191	36	as	as	ADP
cjal-3229	191	37	the	the	DET
cjal-3229	191	38	result	result	NOUN
cjal-3229	191	39	of	of	ADP
cjal-3229	191	40	discrepancies	discrepancy	NOUN
cjal-3229	191	41	between	between	ADP
cjal-3229	191	42	the	the	DET
cjal-3229	191	43	dual	dual	ADJ
cjal-3229	191	44	accounting	accounting	NOUN
cjal-3229	191	45	regulations	regulation	NOUN
cjal-3229	191	46	.	.	PUNCT
cjal-3229	192	1	the	the	DET
cjal-3229	192	2	problems	problem	NOUN
cjal-3229	192	3	created	create	VERB
cjal-3229	192	4	by	by	ADP
cjal-3229	192	5	this	this	DET
cjal-3229	192	6	dual	dual	ADJ
cjal-3229	192	7	system	system	NOUN
cjal-3229	192	8	are	be	AUX
cjal-3229	192	9	exemplified	exemplify	VERB
cjal-3229	192	10	in	in	ADP
cjal-3229	192	11	the	the	DET
cjal-3229	192	12	regulations	regulation	NOUN
cjal-3229	192	13	governing	govern	VERB
cjal-3229	192	14	bad	bad	ADJ
cjal-3229	192	15	debts	debt	NOUN
cjal-3229	192	16	.	.	PUNCT
cjal-3229	193	1	a.	a.	NOUN
cjal-3229	194	1	the	the	DET
cjal-3229	194	2	commercial	commercial	ADJ
cjal-3229	194	3	code	code	NOUN
cjal-3229	194	4	the	the	DET
cjal-3229	194	5	code	code	NOUN
cjal-3229	194	6	uses	use	VERB
cjal-3229	194	7	the	the	DET
cjal-3229	194	8	period	period	NOUN
cjal-3229	194	9	profit	profit	NOUN
cjal-3229	194	10	and	and	CCONJ
cjal-3229	194	11	loss	loss	NOUN
cjal-3229	194	12	calculation	calculation	NOUN
cjal-3229	194	13	method	method	NOUN
cjal-3229	194	14	,	,	PUNCT
cjal-3229	194	15	and	and	CCONJ
cjal-3229	194	16	requires	require	VERB
cjal-3229	194	17	the	the	DET
cjal-3229	194	18	balance	balance	NOUN
cjal-3229	194	19	sheet	sheet	NOUN
cjal-3229	194	20	to	to	PART
cjal-3229	194	21	be	be	AUX
cjal-3229	194	22	prepared	prepare	VERB
cjal-3229	194	23	directly	directly	ADV
cjal-3229	194	24	from	from	ADP
cjal-3229	194	25	the	the	DET
cjal-3229	194	26	accounting	accounting	NOUN
cjal-3229	194	27	books	book	NOUN
cjal-3229	194	28	using	use	VERB
cjal-3229	194	29	the	the	DET
cjal-3229	194	30	derivative	derivative	ADJ
cjal-3229	194	31	method	method	NOUN
cjal-3229	194	32	.	.	PUNCT
cjal-3229	195	1	41	41	NUM
cjal-3229	196	1	although	although	SCONJ
cjal-3229	196	2	detailed	detailed	ADJ
cjal-3229	196	3	regulations	regulation	NOUN
cjal-3229	196	4	concerning	concern	VERB
cjal-3229	196	5	the	the	DET
cjal-3229	196	6	accounting	accounting	NOUN
cjal-3229	196	7	procedures	procedure	NOUN
cjal-3229	196	8	to	to	PART
cjal-3229	196	9	be	be	AUX
cjal-3229	196	10	used	use	VERB
cjal-3229	196	11	by	by	ADP
cjal-3229	196	12	a	a	DET
cjal-3229	196	13	corporation	corporation	NOUN
cjal-3229	196	14	could	could	AUX
cjal-3229	196	15	be	be	AUX
cjal-3229	196	16	found	find	VERB
cjal-3229	196	17	in	in	ADP
cjal-3229	196	18	the	the	DET
cjal-3229	196	19	commercial	commercial	ADJ
cjal-3229	196	20	code,42	code,42	NOUN
cjal-3229	196	21	the	the	DET
cjal-3229	196	22	rules	rule	NOUN
cjal-3229	196	23	of	of	ADP
cjal-3229	196	24	the	the	DET
cjal-3229	196	25	commercial	commercial	ADJ
cjal-3229	196	26	code	code	PROPN
cjal-3229	196	27	's	's	PART
cjal-3229	196	28	general	general	ADJ
cjal-3229	196	29	regulations	regulation	NOUN
cjal-3229	196	30	concerning	concern	VERB
cjal-3229	196	31	commercial	commercial	ADJ
cjal-3229	196	32	books43	books43	NOUN
cjal-3229	196	33	and	and	CCONJ
cjal-3229	196	34	other	other	ADJ
cjal-3229	196	35	ministry	ministry	PROPN
cjal-3229	196	36	39	39	NUM
cjal-3229	196	37	japan	japan	PROPN
cjal-3229	196	38	,	,	PUNCT
cjal-3229	196	39	ministry	ministry	PROPN
cjal-3229	196	40	of	of	ADP
cjal-3229	196	41	finance	finance	PROPN
cjal-3229	196	42	ordinance	ordinance	NOUN
cjal-3229	196	43	no	no	NOUN
cjal-3229	196	44	.	.	PROPN
cjal-3229	196	45	18	18	NUM
cjal-3229	196	46	(	(	PUNCT
cjal-3229	196	47	sept	sept	PROPN
cjal-3229	196	48	.	.	PROPN
cjal-3229	196	49	28	28	NUM
cjal-3229	196	50	,	,	PUNCT
cjal-3229	196	51	1950	1950	NUM
cjal-3229	196	52	)	)	PUNCT
cjal-3229	196	53	,	,	PUNCT
cjal-3229	196	54	as	as	SCONJ
cjal-3229	196	55	amended	amend	VERB
cjal-3229	196	56	,	,	PUNCT
cjal-3229	196	57	japan	japan	PROPN
cjal-3229	196	58	ministry	ministry	PROPN
cjal-3229	196	59	of	of	ADP
cjal-3229	196	60	finance	finance	PROPN
cjal-3229	196	61	ordinance	ordinance	NOUN
cjal-3229	196	62	no	no	NOUN
cjal-3229	196	63	.	.	PROPN
cjal-3229	196	64	59	59	NUM
cjal-3229	197	1	(	(	PUNCT
cjal-3229	197	2	nov	nov	PROPN
cjal-3229	197	3	.	.	PROPN
cjal-3229	197	4	27	27	NUM
cjal-3229	197	5	,	,	PUNCT
cjal-3229	197	6	1963	1963	NUM
cjal-3229	197	7	)	)	PUNCT
cjal-3229	197	8	(	(	PUNCT
cjal-3229	197	9	hereinafter	hereinafter	NOUN
cjal-3229	197	10	ministry	ministry	PROPN
cjal-3229	197	11	of	of	ADP
cjal-3229	197	12	finance	finance	NOUN
cjal-3229	197	13	ordinance	ordinance	NOUN
cjal-3229	197	14	)	)	PUNCT
cjal-3229	197	15	.	.	PUNCT
cjal-3229	198	1	40	40	NUM
cjal-3229	198	2	japan	japan	PROPN
cjal-3229	198	3	,	,	PUNCT
cjal-3229	198	4	ministry	ministry	PROPN
cjal-3229	198	5	of	of	ADP
cjal-3229	198	6	justice	justice	PROPN
cjal-3229	198	7	ordinance	ordinance	NOUN
cjal-3229	198	8	no	no	INTJ
cjal-3229	198	9	.	.	PROPN
cjal-3229	198	10	31	31	NUM
cjal-3229	198	11	(	(	PUNCT
cjal-3229	198	12	march	march	PROPN
cjal-3229	198	13	30	30	NUM
cjal-3229	198	14	,	,	PUNCT
cjal-3229	198	15	1963	1963	NUM
cjal-3229	198	16	)	)	PUNCT
cjal-3229	198	17	(	(	PUNCT
cjal-3229	198	18	hereinafter	hereinafter	NOUN
cjal-3229	198	19	ministry	ministry	PROPN
cjal-3229	198	20	of	of	ADP
cjal-3229	198	21	justice	justice	PROPN
cjal-3229	198	22	ordinance	ordinance	PROPN
cjal-3229	198	23	)	)	PUNCT
cjal-3229	198	24	.	.	PUNCT
cjal-3229	199	1	41	41	NUM
cjal-3229	199	2	commercial	commercial	ADJ
cjal-3229	199	3	code	code	NOUN
cjal-3229	199	4	,	,	PUNCT
cjal-3229	199	5	article	article	NOUN
cjal-3229	199	6	33	33	NUM
cjal-3229	199	7	provides	provide	VERB
cjal-3229	199	8	,	,	PUNCT
cjal-3229	199	9	1	1	X
cjal-3229	199	10	.	.	PUNCT
cjal-3229	200	1	the	the	DET
cjal-3229	200	2	following	follow	VERB
cjal-3229	200	3	matters	matter	NOUN
cjal-3229	200	4	shall	shall	AUX
cjal-3229	200	5	systematically	systematically	ADV
cjal-3229	200	6	and	and	CCONJ
cjal-3229	200	7	clearly	clearly	ADV
cjal-3229	200	8	be	be	AUX
cjal-3229	200	9	stated	state	VERB
cjal-3229	200	10	in	in	ADP
cjal-3229	200	11	the	the	DET
cjal-3229	200	12	accounting	accounting	NOUN
cjal-3229	200	13	books	book	NOUN
cjal-3229	200	14	:	:	PUNCT
cjal-3229	200	15	(	(	PUNCT
cjal-3229	200	16	1	1	X
cjal-3229	200	17	)	)	PUNCT
cjal-3229	200	18	business	business	NOUN
cjal-3229	200	19	properties	property	NOUN
cjal-3229	200	20	and	and	CCONJ
cjal-3229	200	21	values	value	NOUN
cjal-3229	200	22	thereof	thereof	ADV
cjal-3229	200	23	at	at	ADP
cjal-3229	200	24	the	the	DET
cjal-3229	200	25	commencement	commencement	NOUN
cjal-3229	200	26	of	of	ADP
cjal-3229	200	27	business	business	NOUN
cjal-3229	200	28	and	and	CCONJ
cjal-3229	200	29	once	once	ADV
cjal-3229	200	30	in	in	ADP
cjal-3229	200	31	each	each	DET
cjal-3229	200	32	year	year	NOUN
cjal-3229	200	33	at	at	ADP
cjal-3229	200	34	a	a	DET
cjal-3229	200	35	fixed	fix	VERB
cjal-3229	200	36	time	time	NOUN
cjal-3229	200	37	,	,	PUNCT
cjal-3229	200	38	as	as	ADP
cjal-3229	200	39	for	for	ADP
cjal-3229	200	40	a	a	DET
cjal-3229	200	41	company	company	NOUN
cjal-3229	200	42	,	,	PUNCT
cjal-3229	200	43	business	business	NOUN
cjal-3229	200	44	properties	property	NOUN
cjal-3229	200	45	and	and	CCONJ
cjal-3229	200	46	values	value	NOUN
cjal-3229	200	47	thereof	thereof	ADV
cjal-3229	200	48	at	at	ADP
cjal-3229	200	49	the	the	DET
cjal-3229	200	50	time	time	NOUN
cjal-3229	200	51	of	of	ADP
cjal-3229	200	52	incorporation	incorporation	NOUN
cjal-3229	200	53	and	and	CCONJ
cjal-3229	200	54	at	at	ADP
cjal-3229	200	55	each	each	DET
cjal-3229	200	56	settlement	settlement	NOUN
cjal-3229	200	57	of	of	ADP
cjal-3229	200	58	accounts	account	NOUN
cjal-3229	200	59	;	;	PUNCT
cjal-3229	200	60	(	(	PUNCT
cjal-3229	200	61	2	2	X
cjal-3229	200	62	)	)	PUNCT
cjal-3229	200	63	transactions	transaction	NOUN
cjal-3229	200	64	and	and	CCONJ
cjal-3229	200	65	other	other	ADJ
cjal-3229	200	66	matters	matter	NOUN
cjal-3229	200	67	that	that	PRON
cjal-3229	200	68	give	give	VERB
cjal-3229	200	69	influence	influence	NOUN
cjal-3229	200	70	to	to	ADP
cjal-3229	200	71	business	business	NOUN
cjal-3229	200	72	properties	property	NOUN
cjal-3229	200	73	.	.	PUNCT
cjal-3229	201	1	2	2	X
cjal-3229	201	2	.	.	X
cjal-3229	201	3	a	a	DET
cjal-3229	201	4	balance	balance	NOUN
cjal-3229	201	5	sheet	sheet	NOUN
cjal-3229	201	6	shall	shall	AUX
cjal-3229	201	7	be	be	AUX
cjal-3229	201	8	prepared	prepare	VERB
cjal-3229	201	9	based	base	VERB
cjal-3229	201	10	on	on	ADP
cjal-3229	201	11	accounting	accounting	NOUN
cjal-3229	201	12	books	book	NOUN
cjal-3229	201	13	at	at	ADP
cjal-3229	201	14	the	the	DET
cjal-3229	201	15	time	time	NOUN
cjal-3229	201	16	commencement	commencement	NOUN
cjal-3229	201	17	of	of	ADP
cjal-3229	201	18	business	business	NOUN
cjal-3229	201	19	and	and	CCONJ
cjal-3229	201	20	once	once	ADV
cjal-3229	201	21	in	in	ADP
cjal-3229	201	22	each	each	DET
cjal-3229	201	23	year	year	NOUN
cjal-3229	201	24	at	at	ADP
cjal-3229	201	25	a	a	DET
cjal-3229	201	26	fixed	fix	VERB
cjal-3229	201	27	time	time	NOUN
cjal-3229	201	28	;	;	PUNCT
cjal-3229	201	29	and	and	CCONJ
cjal-3229	201	30	a	a	DET
cjal-3229	201	31	company	company	NOUN
cjal-3229	201	32	shall	shall	AUX
cjal-3229	201	33	prepare	prepare	VERB
cjal-3229	201	34	it	it	PRON
cjal-3229	201	35	based	base	VERB
cjal-3229	201	36	thereon	thereon	NOUN
cjal-3229	201	37	at	at	ADP
cjal-3229	201	38	the	the	DET
cjal-3229	201	39	time	time	NOUN
cjal-3229	201	40	of	of	ADP
cjal-3229	201	41	incorporation	incorporation	NOUN
cjal-3229	201	42	and	and	CCONJ
cjal-3229	201	43	at	at	ADP
cjal-3229	201	44	each	each	DET
cjal-3229	201	45	settlement	settlement	NOUN
cjal-3229	201	46	of	of	ADP
cjal-3229	201	47	accounts	account	NOUN
cjal-3229	201	48	.	.	PUNCT
cjal-3229	202	1	3	3	X
cjal-3229	202	2	.	.	X
cjal-3229	202	3	a	a	DET
cjal-3229	202	4	balance	balance	NOUN
cjal-3229	202	5	sheet	sheet	NOUN
cjal-3229	202	6	shall	shall	AUX
cjal-3229	202	7	be	be	AUX
cjal-3229	202	8	compiled	compile	VERB
cjal-3229	202	9	and	and	CCONJ
cjal-3229	202	10	bound	bind	VERB
cjal-3229	202	11	together	together	ADV
cjal-3229	202	12	,	,	PUNCT
cjal-3229	202	13	or	or	CCONJ
cjal-3229	202	14	shall	shall	AUX
cjal-3229	202	15	be	be	AUX
cjal-3229	202	16	entered	enter	VERB
cjal-3229	202	17	in	in	ADP
cjal-3229	202	18	a	a	DET
cjal-3229	202	19	book	book	NOUN
cjal-3229	202	20	specially	specially	ADV
cjal-3229	202	21	kept	keep	VERB
cjal-3229	202	22	for	for	ADP
cjal-3229	202	23	that	that	DET
cjal-3229	202	24	purpose	purpose	NOUN
cjal-3229	202	25	.	.	PUNCT
cjal-3229	203	1	4	4	X
cjal-3229	203	2	.	.	X
cjal-3229	203	3	a	a	DET
cjal-3229	203	4	balance	balance	NOUN
cjal-3229	203	5	sheet	sheet	NOUN
cjal-3229	203	6	shall	shall	AUX
cjal-3229	203	7	contain	contain	VERB
cjal-3229	203	8	the	the	DET
cjal-3229	203	9	signature	signature	NOUN
cjal-3229	203	10	of	of	ADP
cjal-3229	203	11	the	the	DET
cjal-3229	203	12	person	person	NOUN
cjal-3229	203	13	who	who	PRON
cjal-3229	203	14	prepared	prepare	VERB
cjal-3229	203	15	it	it	PRON
cjal-3229	203	16	.	.	PUNCT
cjal-3229	204	1	42	42	NUM
cjal-3229	204	2	commercial	commercial	ADJ
cjal-3229	204	3	code	code	NOUN
cjal-3229	204	4	,	,	PUNCT
cjal-3229	204	5	article	article	NOUN
cjal-3229	204	6	281	281	NUM
cjal-3229	204	7	provides	provide	VERB
cjal-3229	204	8	:	:	PUNCT
cjal-3229	205	1	1	1	X
cjal-3229	205	2	.	.	PUNCT
cjal-3229	205	3	the	the	DET
cjal-3229	205	4	directors	director	NOUN
cjal-3229	205	5	shall	shall	AUX
cjal-3229	205	6	prepare	prepare	VERB
cjal-3229	205	7	the	the	DET
cjal-3229	205	8	following	follow	VERB
cjal-3229	205	9	documents	document	NOUN
cjal-3229	205	10	and	and	CCONJ
cjal-3229	205	11	the	the	DET
cjal-3229	205	12	annexed	annex	VERB
cjal-3229	205	13	specifications	specification	NOUN
cjal-3229	205	14	thereof	thereof	ADV
cjal-3229	205	15	every	every	DET
cjal-3229	205	16	period	period	NOUN
cjal-3229	205	17	for	for	ADP
cjal-3229	205	18	settlement	settlement	NOUN
cjal-3229	205	19	of	of	ADP
cjal-3229	205	20	accounts	account	NOUN
cjal-3229	205	21	:	:	PUNCT
cjal-3229	205	22	(	(	PUNCT
cjal-3229	205	23	1	1	X
cjal-3229	205	24	)	)	PUNCT
cjal-3229	205	25	a	a	DET
cjal-3229	205	26	balance	balance	NOUN
cjal-3229	205	27	sheet	sheet	NOUN
cjal-3229	205	28	;	;	PUNCT
cjal-3229	205	29	(	(	PUNCT
cjal-3229	205	30	2	2	X
cjal-3229	205	31	)	)	PUNCT
cjal-3229	205	32	a	a	DET
cjal-3229	205	33	profit	profit	NOUN
cjal-3229	205	34	and	and	CCONJ
cjal-3229	205	35	loss	loss	NOUN
cjal-3229	205	36	account	account	NOUN
cjal-3229	205	37	;	;	PUNCT
cjal-3229	205	38	(	(	PUNCT
cjal-3229	205	39	3	3	X
cjal-3229	205	40	)	)	PUNCT
cjal-3229	205	41	a	a	DET
cjal-3229	205	42	business	business	NOUN
cjal-3229	205	43	report	report	NOUN
cjal-3229	205	44	;	;	PUNCT
cjal-3229	205	45	(	(	PUNCT
cjal-3229	205	46	4	4	X
cjal-3229	205	47	)	)	PUNCT
cjal-3229	205	48	proposals	proposal	NOUN
cjal-3229	205	49	relating	relate	VERB
cjal-3229	205	50	to	to	ADP
cjal-3229	205	51	the	the	DET
cjal-3229	205	52	reserve	reserve	NOUN
cjal-3229	205	53	fund	fund	PROPN
cjal-3229	205	54	and	and	CCONJ
cjal-3229	205	55	the	the	DET
cjal-3229	205	56	distribution	distribution	NOUN
cjal-3229	205	57	of	of	ADP
cjal-3229	205	58	profits	profit	NOUN
cjal-3229	205	59	or	or	CCONJ
cjal-3229	205	60	interest	interest	NOUN
cjal-3229	205	61	.	.	PUNCT
cjal-3229	206	1	2	2	X
cjal-3229	206	2	.	.	X
cjal-3229	206	3	the	the	DET
cjal-3229	206	4	documents	document	NOUN
cjal-3229	206	5	under	under	ADP
cjal-3229	206	6	the	the	DET
cjal-3229	206	7	preceding	precede	VERB
cjal-3229	206	8	paragraph	paragraph	NOUN
cjal-3229	206	9	need	need	NOUN
cjal-3229	206	10	be	be	AUX
cjal-3229	206	11	audited	audit	VERB
cjal-3229	206	12	by	by	ADP
cjal-3229	206	13	the	the	DET
cjal-3229	206	14	auditors	auditor	NOUN
cjal-3229	206	15	.	.	PUNCT
cjal-3229	207	1	43	43	NUM
cjal-3229	207	2	commercial	commercial	ADJ
cjal-3229	207	3	code	code	NOUN
cjal-3229	207	4	,	,	PUNCT
cjal-3229	207	5	articles	article	NOUN
cjal-3229	207	6	32	32	NUM
cjal-3229	207	7	-	-	SYM
cjal-3229	207	8	36	36	NUM
cjal-3229	207	9	.	.	PUNCT
cjal-3229	207	10	commercial	commercial	ADJ
cjal-3229	207	11	code	code	PROPN
cjal-3229	207	12	,	,	PUNCT
cjal-3229	207	13	article	article	NOUN
cjal-3229	207	14	32	32	NUM
cjal-3229	207	15	provides	provide	VERB
cjal-3229	207	16	:	:	PUNCT
cjal-3229	207	17	regulations	regulation	NOUN
cjal-3229	207	18	on	on	ADP
cjal-3229	207	19	problem	problem	NOUN
cjal-3229	207	20	loans	loan	NOUN
cjal-3229	207	21	in	in	ADP
cjal-3229	207	22	japan	japan	PROPN
cjal-3229	207	23	of	of	ADP
cjal-3229	207	24	justice	justice	PROPN
cjal-3229	207	25	ordinances	ordinance	NOUN
cjal-3229	207	26	44	44	NUM
cjal-3229	207	27	were	be	AUX
cjal-3229	207	28	applied	apply	VERB
cjal-3229	207	29	to	to	ADP
cjal-3229	207	30	items	item	NOUN
cjal-3229	207	31	that	that	PRON
cjal-3229	207	32	were	be	AUX
cjal-3229	207	33	not	not	PART
cjal-3229	207	34	specifically	specifically	ADV
cjal-3229	207	35	defined	define	VERB
cjal-3229	207	36	in	in	ADP
cjal-3229	207	37	those	those	DET
cjal-3229	207	38	regulations	regulation	NOUN
cjal-3229	207	39	.	.	PUNCT
cjal-3229	208	1	it	it	PRON
cjal-3229	208	2	is	be	AUX
cjal-3229	208	3	then	then	ADV
cjal-3229	208	4	requested	request	VERB
cjal-3229	208	5	that	that	SCONJ
cjal-3229	208	6	japanese	japanese	ADJ
cjal-3229	208	7	fair	fair	ADJ
cjal-3229	208	8	accounting	accounting	NOUN
cjal-3229	208	9	practices	practice	NOUN
cjal-3229	208	10	(	(	PUNCT
cjal-3229	208	11	also	also	ADV
cjal-3229	208	12	known	know	VERB
cjal-3229	208	13	as	as	ADP
cjal-3229	208	14	generally	generally	ADV
cjal-3229	208	15	accepted	accept	VERB
cjal-3229	208	16	accounting	accounting	NOUN
cjal-3229	208	17	principles	principle	NOUN
cjal-3229	208	18	,	,	PUNCT
cjal-3229	208	19	"	"	PUNCT
cjal-3229	208	20	gaap	gaap	NOUN
cjal-3229	208	21	"	"	PUNCT
cjal-3229	208	22	)	)	PUNCT
cjal-3229	208	23	be	be	AUX
cjal-3229	208	24	considered	consider	VERB
cjal-3229	208	25	when	when	SCONJ
cjal-3229	208	26	interpreting	interpret	VERB
cjal-3229	208	27	the	the	DET
cjal-3229	208	28	existing	exist	VERB
cjal-3229	208	29	rules.45	rules.45	NOUN
cjal-3229	208	30	the	the	DET
cjal-3229	208	31	rules	rule	NOUN
cjal-3229	208	32	of	of	ADP
cjal-3229	208	33	the	the	DET
cjal-3229	208	34	commercial	commercial	ADJ
cjal-3229	208	35	code	code	NOUN
cjal-3229	208	36	regarding	regard	VERB
cjal-3229	208	37	bad	bad	ADJ
cjal-3229	208	38	loans	loan	NOUN
cjal-3229	208	39	specified	specify	VERB
cjal-3229	208	40	that	that	SCONJ
cjal-3229	208	41	if	if	SCONJ
cjal-3229	208	42	there	there	PRON
cjal-3229	208	43	were	be	VERB
cjal-3229	208	44	concerns	concern	NOUN
cjal-3229	208	45	about	about	ADP
cjal-3229	208	46	the	the	DET
cjal-3229	208	47	ability	ability	NOUN
cjal-3229	208	48	to	to	PART
cjal-3229	208	49	collect	collect	VERB
cjal-3229	208	50	the	the	DET
cjal-3229	208	51	money	money	NOUN
cjal-3229	208	52	claims	claim	NOUN
cjal-3229	208	53	recorded	record	VERB
cjal-3229	208	54	in	in	ADP
cjal-3229	208	55	the	the	DET
cjal-3229	208	56	liquid	liquid	ADJ
cjal-3229	208	57	asset	asset	NOUN
cjal-3229	208	58	category	category	NOUN
cjal-3229	208	59	,	,	PUNCT
cjal-3229	208	60	then	then	ADV
cjal-3229	208	61	they	they	PRON
cjal-3229	208	62	should	should	AUX
cjal-3229	208	63	be	be	AUX
cjal-3229	208	64	recorded	record	VERB
cjal-3229	208	65	in	in	ADP
cjal-3229	208	66	such	such	DET
cjal-3229	208	67	a	a	DET
cjal-3229	208	68	manner	manner	NOUN
cjal-3229	208	69	as	as	ADP
cjal-3229	208	70	to	to	PART
cjal-3229	208	71	deduct	deduct	VERB
cjal-3229	208	72	the	the	DET
cjal-3229	208	73	estimated	estimate	VERB
cjal-3229	208	74	uncollectible	uncollectible	ADJ
cjal-3229	208	75	amount	amount	NOUN
cjal-3229	208	76	(	(	PUNCT
cjal-3229	208	77	"	"	PUNCT
cjal-3229	208	78	bad	bad	ADJ
cjal-3229	208	79	loan	loan	NOUN
cjal-3229	208	80	reserve	reserve	NOUN
cjal-3229	208	81	"	"	PUNCT
cjal-3229	208	82	)	)	PUNCT
cjal-3229	208	83	for	for	ADP
cjal-3229	208	84	each	each	DET
cjal-3229	208	85	item	item	NOUN
cjal-3229	208	86	related	relate	VERB
cjal-3229	208	87	to	to	ADP
cjal-3229	208	88	each	each	DET
cjal-3229	208	89	money	money	NOUN
cjal-3229	208	90	claim	claim	NOUN
cjal-3229	208	91	,	,	PUNCT
cjal-3229	208	92	or	or	CCONJ
cjal-3229	208	93	that	that	SCONJ
cjal-3229	208	94	the	the	DET
cjal-3229	208	95	account	account	NOUN
cjal-3229	208	96	should	should	AUX
cjal-3229	208	97	show	show	VERB
cjal-3229	208	98	only	only	ADV
cjal-3229	208	99	the	the	DET
cjal-3229	208	100	balance	balance	NOUN
cjal-3229	208	101	after	after	ADP
cjal-3229	208	102	deducting	deduct	VERB
cjal-3229	208	103	the	the	DET
cjal-3229	208	104	estimated	estimate	VERB
cjal-3229	208	105	uncollectible	uncollectible	ADJ
cjal-3229	208	106	amount	amount	NOUN
cjal-3229	208	107	and	and	CCONJ
cjal-3229	208	108	the	the	DET
cjal-3229	208	109	estimated	estimate	VERB
cjal-3229	208	110	uncollectible	uncollectible	ADJ
cjal-3229	208	111	amount	amount	NOUN
cjal-3229	208	112	should	should	AUX
cjal-3229	208	113	be	be	AUX
cjal-3229	208	114	displayed	display	VERB
cjal-3229	208	115	as	as	ADP
cjal-3229	208	116	a	a	DET
cjal-3229	208	117	footnote.46	footnote.46	NOUN
cjal-3229	208	118	it	it	PRON
cjal-3229	208	119	was	be	AUX
cjal-3229	208	120	also	also	ADV
cjal-3229	208	121	stipulated	stipulate	VERB
cjal-3229	208	122	that	that	SCONJ
cjal-3229	208	123	if	if	SCONJ
cjal-3229	208	124	a	a	DET
cjal-3229	208	125	reserve	reserve	NOUN
cjal-3229	208	126	was	be	AUX
cjal-3229	208	127	to	to	PART
cjal-3229	208	128	be	be	AUX
cjal-3229	208	129	accounted	account	VERB
cjal-3229	208	130	for	for	ADP
cjal-3229	208	131	with	with	ADP
cjal-3229	208	132	respect	respect	NOUN
cjal-3229	208	133	to	to	ADP
cjal-3229	208	134	an	an	DET
cjal-3229	208	135	amount	amount	NOUN
cjal-3229	208	136	that	that	PRON
cjal-3229	208	137	was	be	AUX
cjal-3229	208	138	expected	expect	VERB
cjal-3229	208	139	to	to	PART
cjal-3229	208	140	be	be	AUX
cjal-3229	208	141	uncollectible	uncollectible	ADJ
cjal-3229	208	142	,	,	PUNCT
cjal-3229	208	143	the	the	DET
cjal-3229	208	144	reserve	reserve	NOUN
cjal-3229	208	145	was	be	AUX
cjal-3229	208	146	not	not	PART
cjal-3229	208	147	necessarily	necessarily	ADV
cjal-3229	208	148	categorized	categorize	VERB
cjal-3229	208	149	as	as	ADP
cjal-3229	208	150	a	a	DET
cjal-3229	208	151	liability	liability	NOUN
cjal-3229	208	152	in	in	ADP
cjal-3229	208	153	the	the	DET
cjal-3229	208	154	legal	legal	ADJ
cjal-3229	208	155	sense	sense	NOUN
cjal-3229	208	156	.	.	PUNCT
cjal-3229	209	1	instead	instead	ADV
cjal-3229	209	2	,	,	PUNCT
cjal-3229	209	3	it	it	PRON
cjal-3229	209	4	was	be	AUX
cjal-3229	209	5	categorized	categorize	VERB
cjal-3229	209	6	as	as	ADP
cjal-3229	209	7	a	a	DET
cjal-3229	209	8	reserve	reserve	NOUN
cjal-3229	209	9	prepared	prepare	VERB
cjal-3229	209	10	for	for	ADP
cjal-3229	209	11	a	a	DET
cjal-3229	209	12	specific	specific	ADJ
cjal-3229	209	13	expense	expense	NOUN
cjal-3229	209	14	in	in	ADP
cjal-3229	209	15	the	the	DET
cjal-3229	209	16	future	future	NOUN
cjal-3229	209	17	or	or	CCONJ
cjal-3229	209	18	an	an	DET
cjal-3229	209	19	estimate	estimate	NOUN
cjal-3229	209	20	of	of	ADP
cjal-3229	209	21	a	a	DET
cjal-3229	209	22	cost	cost	NOUN
cjal-3229	209	23	.	.	PUNCT
cjal-3229	210	1	so	so	ADV
cjal-3229	210	2	defined	define	VERB
cjal-3229	210	3	,	,	PUNCT
cjal-3229	210	4	it	it	PRON
cjal-3229	210	5	was	be	AUX
cjal-3229	210	6	allowed	allow	VERB
cjal-3229	210	7	to	to	PART
cjal-3229	210	8	remain	remain	VERB
cjal-3229	210	9	a	a	DET
cjal-3229	210	10	reserve	reserve	NOUN
cjal-3229	210	11	placed	place	VERB
cjal-3229	210	12	within	within	ADP
cjal-3229	210	13	the	the	DET
cjal-3229	210	14	liabilities	liability	NOUN
cjal-3229	210	15	and	and	CCONJ
cjal-3229	210	16	accompanied	accompany	VERB
cjal-3229	210	17	by	by	ADP
cjal-3229	210	18	a	a	DET
cjal-3229	210	19	specific	specific	ADJ
cjal-3229	210	20	label	label	NOUN
cjal-3229	210	21	indicating	indicate	VERB
cjal-3229	210	22	its	its	PRON
cjal-3229	210	23	significance.47	significance.47	NOUN
cjal-3229	210	24	the	the	DET
cjal-3229	210	25	commercial	commercial	ADJ
cjal-3229	210	26	code	code	NOUN
cjal-3229	210	27	provided	provide	VERB
cjal-3229	210	28	no	no	DET
cjal-3229	210	29	more	more	ADJ
cjal-3229	210	30	guidance	guidance	NOUN
cjal-3229	210	31	in	in	ADP
cjal-3229	210	32	these	these	DET
cjal-3229	210	33	matters	matter	NOUN
cjal-3229	210	34	than	than	ADP
cjal-3229	210	35	what	what	PRON
cjal-3229	210	36	is	be	AUX
cjal-3229	210	37	discussed	discuss	VERB
cjal-3229	210	38	above	above	ADV
cjal-3229	210	39	.	.	PUNCT
cjal-3229	211	1	moreover	moreover	ADV
cjal-3229	211	2	,	,	PUNCT
cjal-3229	211	3	there	there	PRON
cjal-3229	211	4	were	be	VERB
cjal-3229	211	5	no	no	DET
cjal-3229	211	6	other	other	ADJ
cjal-3229	211	7	specific	specific	ADJ
cjal-3229	211	8	rules	rule	NOUN
cjal-3229	211	9	,	,	PUNCT
cjal-3229	211	10	other	other	ADJ
cjal-3229	211	11	than	than	ADP
cjal-3229	211	12	those	those	PRON
cjal-3229	211	13	found	find	VERB
cjal-3229	211	14	in	in	ADP
cjal-3229	211	15	the	the	DET
cjal-3229	211	16	japanese	japanese	ADJ
cjal-3229	211	17	gaap	gaap	PROPN
cjal-3229	211	18	,	,	PUNCT
cjal-3229	211	19	that	that	PRON
cjal-3229	211	20	provided	provide	VERB
cjal-3229	211	21	instructions	instruction	NOUN
cjal-3229	211	22	for	for	ADP
cjal-3229	211	23	the	the	DET
cjal-3229	211	24	handling	handling	NOUN
cjal-3229	211	25	of	of	ADP
cjal-3229	211	26	bad	bad	ADJ
cjal-3229	211	27	loans	loan	NOUN
cjal-3229	211	28	.	.	PUNCT
cjal-3229	212	1	this	this	DET
cjal-3229	212	2	lack	lack	NOUN
cjal-3229	212	3	of	of	ADP
cjal-3229	212	4	specificity	specificity	NOUN
cjal-3229	212	5	allowed	allow	VERB
cjal-3229	212	6	corporations	corporation	NOUN
cjal-3229	212	7	to	to	PART
cjal-3229	212	8	account	account	VERB
cjal-3229	212	9	for	for	ADP
cjal-3229	212	10	bad	bad	ADJ
cjal-3229	212	11	loans	loan	NOUN
cjal-3229	212	12	as	as	SCONJ
cjal-3229	212	13	they	they	PRON
cjal-3229	212	14	wished	wish	VERB
cjal-3229	212	15	.	.	PUNCT
cjal-3229	213	1	b.	b.	VERB
cjal-3229	214	1	the	the	DET
cjal-3229	214	2	securities	securities	PROPN
cjal-3229	214	3	exchange	exchange	PROPN
cjal-3229	214	4	law	law	NOUN
cjal-3229	214	5	the	the	DET
cjal-3229	214	6	securities	security	NOUN
cjal-3229	214	7	exchange	exchange	PROPN
cjal-3229	214	8	law	law	NOUN
cjal-3229	214	9	stipulates	stipulate	VERB
cjal-3229	214	10	the	the	DET
cjal-3229	214	11	terms	term	NOUN
cjal-3229	214	12	,	,	PUNCT
cjal-3229	214	13	formats	format	NOUN
cjal-3229	214	14	and	and	CCONJ
cjal-3229	214	15	1	1	X
cjal-3229	214	16	.	.	PUNCT
cjal-3229	215	1	every	every	DET
cjal-3229	215	2	trader	trader	NOUN
cjal-3229	215	3	shall	shall	AUX
cjal-3229	215	4	prepare	prepare	VERB
cjal-3229	215	5	accounting	accounting	NOUN
cjal-3229	215	6	books	book	NOUN
cjal-3229	215	7	and	and	CCONJ
cjal-3229	215	8	balance	balance	NOUN
cjal-3229	215	9	sheets	sheet	NOUN
cjal-3229	215	10	for	for	ADP
cjal-3229	215	11	making	make	VERB
cjal-3229	215	12	clear	clear	ADJ
cjal-3229	215	13	the	the	DET
cjal-3229	215	14	conditions	condition	NOUN
cjal-3229	215	15	of	of	ADP
cjal-3229	215	16	business	business	NOUN
cjal-3229	215	17	properties	property	NOUN
cjal-3229	215	18	and	and	CCONJ
cjal-3229	215	19	profit	profit	NOUN
cjal-3229	215	20	and	and	CCONJ
cjal-3229	215	21	loss	loss	NOUN
cjal-3229	215	22	.	.	PUNCT
cjal-3229	216	1	2	2	X
cjal-3229	216	2	.	.	X
cjal-3229	216	3	in	in	ADP
cjal-3229	216	4	construing	construe	VERB
cjal-3229	216	5	the	the	DET
cjal-3229	216	6	provisions	provision	NOUN
cjal-3229	216	7	concerning	concern	VERB
cjal-3229	216	8	preparation	preparation	NOUN
cjal-3229	216	9	of	of	ADP
cjal-3229	216	10	the	the	DET
cjal-3229	216	11	books	book	NOUN
cjal-3229	216	12	of	of	ADP
cjal-3229	216	13	account	account	NOUN
cjal-3229	216	14	,	,	PUNCT
cjal-3229	216	15	authentic	authentic	ADJ
cjal-3229	216	16	accounting	accounting	NOUN
cjal-3229	216	17	practices	practice	NOUN
cjal-3229	216	18	shall	shall	AUX
cjal-3229	216	19	be	be	AUX
cjal-3229	216	20	taken	take	VERB
cjal-3229	216	21	into	into	ADP
cjal-3229	216	22	consideration	consideration	NOUN
cjal-3229	216	23	.	.	PUNCT
cjal-3229	217	1	44	44	NUM
cjal-3229	217	2	see	see	VERB
cjal-3229	217	3	ministry	ministry	PROPN
cjal-3229	217	4	of	of	ADP
cjal-3229	217	5	justice	justice	PROPN
cjal-3229	217	6	ordinance	ordinance	NOUN
cjal-3229	217	7	,	,	PUNCT
cjal-3229	217	8	supra	supra	PROPN
cjal-3229	217	9	note	note	NOUN
cjal-3229	217	10	40	40	NUM
cjal-3229	217	11	.	.	PUNCT
cjal-3229	218	1	45	45	NUM
cjal-3229	218	2	commercial	commercial	ADJ
cjal-3229	218	3	code	code	NOUN
cjal-3229	218	4	,	,	PUNCT
cjal-3229	218	5	article	article	NOUN
cjal-3229	218	6	285	285	NUM
cjal-3229	218	7	-	-	SYM
cjal-3229	218	8	4	4	NUM
cjal-3229	218	9	provides	provide	VERB
cjal-3229	218	10	:	:	PUNCT
cjal-3229	219	1	1	1	X
cjal-3229	219	2	.	.	PUNCT
cjal-3229	220	1	the	the	DET
cjal-3229	220	2	monetary	monetary	ADJ
cjal-3229	220	3	claims	claim	NOUN
cjal-3229	220	4	shall	shall	AUX
cjal-3229	220	5	be	be	AUX
cjal-3229	220	6	valued	value	VERB
cjal-3229	220	7	at	at	ADP
cjal-3229	220	8	the	the	DET
cjal-3229	220	9	nominal	nominal	ADJ
cjal-3229	220	10	amount	amount	NOUN
cjal-3229	220	11	thereof	thereof	ADV
cjal-3229	220	12	;	;	PUNCT
cjal-3229	220	13	provided	provide	VERB
cjal-3229	220	14	that	that	SCONJ
cjal-3229	220	15	,	,	PUNCT
cjal-3229	220	16	of	of	ADP
cjal-3229	220	17	they	they	PRON
cjal-3229	220	18	were	be	AUX
cjal-3229	220	19	purchased	purchase	VERB
cjal-3229	220	20	at	at	ADP
cjal-3229	220	21	the	the	DET
cjal-3229	220	22	proceeds	proceed	NOUN
cjal-3229	220	23	lower	low	ADJ
cjal-3229	220	24	than	than	ADP
cjal-3229	220	25	the	the	DET
cjal-3229	220	26	nominal	nominal	ADJ
cjal-3229	220	27	amount	amount	NOUN
cjal-3229	220	28	or	or	CCONJ
cjal-3229	220	29	there	there	PRON
cjal-3229	220	30	is	be	VERB
cjal-3229	220	31	any	any	DET
cjal-3229	220	32	reasonable	reasonable	ADJ
cjal-3229	220	33	ground	ground	NOUN
cjal-3229	220	34	,	,	PUNCT
cjal-3229	220	35	they	they	PRON
cjal-3229	220	36	shall	shall	AUX
cjal-3229	220	37	be	be	AUX
cjal-3229	220	38	valued	value	VERB
cjal-3229	220	39	with	with	ADP
cjal-3229	220	40	reasonable	reasonable	ADJ
cjal-3229	220	41	decrease	decrease	NOUN
cjal-3229	220	42	.	.	PUNCT
cjal-3229	221	1	2	2	X
cjal-3229	221	2	.	.	X
cjal-3229	221	3	if	if	SCONJ
cjal-3229	221	4	there	there	PRON
cjal-3229	221	5	is	be	VERB
cjal-3229	221	6	a	a	DET
cjal-3229	221	7	fear	fear	NOUN
cjal-3229	221	8	of	of	ADP
cjal-3229	221	9	it	it	PRON
cjal-3229	221	10	being	be	AUX
cjal-3229	221	11	impossible	impossible	ADJ
cjal-3229	221	12	to	to	PART
cjal-3229	221	13	collect	collect	VERB
cjal-3229	221	14	the	the	DET
cjal-3229	221	15	monetary	monetary	ADJ
cjal-3229	221	16	claims	claim	NOUN
cjal-3229	221	17	,	,	PUNCT
cjal-3229	221	18	the	the	DET
cjal-3229	221	19	estimated	estimate	VERB
cjal-3229	221	20	amount	amount	NOUN
cjal-3229	221	21	being	be	AUX
cjal-3229	221	22	impossible	impossible	ADJ
cjal-3229	221	23	to	to	PART
cjal-3229	221	24	collect	collect	VERB
cjal-3229	221	25	shall	shall	AUX
cjal-3229	221	26	be	be	AUX
cjal-3229	221	27	deducted	deduct	VERB
cjal-3229	221	28	in	in	ADP
cjal-3229	221	29	valuation	valuation	NOUN
cjal-3229	221	30	.	.	PUNCT
cjal-3229	222	1	46	46	NUM
cjal-3229	222	2	commercial	commercial	PROPN
cjal-3229	222	3	code	code	NOUN
cjal-3229	222	4	,	,	PUNCT
cjal-3229	222	5	article	article	NOUN
cjal-3229	222	6	287	287	NUM
cjal-3229	222	7	-	-	SYM
cjal-3229	222	8	2	2	NUM
cjal-3229	222	9	provides	provide	VERB
cjal-3229	222	10	;	;	PUNCT
cjal-3229	223	1	1	1	X
cjal-3229	223	2	.	.	X
cjal-3229	223	3	when	when	SCONJ
cjal-3229	223	4	the	the	DET
cjal-3229	223	5	preparation	preparation	NOUN
cjal-3229	223	6	money	money	NOUN
cjal-3229	223	7	is	be	AUX
cjal-3229	223	8	accounted	account	VERB
cjal-3229	223	9	on	on	ADP
cjal-3229	223	10	the	the	DET
cjal-3229	223	11	debit	debit	NOUN
cjal-3229	223	12	side	side	NOUN
cjal-3229	223	13	of	of	ADP
cjal-3229	223	14	the	the	DET
cjal-3229	223	15	balance	balance	NOUN
cjal-3229	223	16	sheet	sheet	NOUN
cjal-3229	223	17	for	for	ADP
cjal-3229	223	18	preparing	prepare	VERB
cjal-3229	223	19	against	against	ADP
cjal-3229	223	20	a	a	DET
cjal-3229	223	21	specified	specify	VERB
cjal-3229	223	22	defrayal	defrayal	NOUN
cjal-3229	223	23	or	or	CCONJ
cjal-3229	223	24	loss	loss	NOUN
cjal-3229	223	25	,	,	PUNCT
cjal-3229	223	26	the	the	DET
cjal-3229	223	27	purpose	purpose	NOUN
cjal-3229	223	28	thereof	thereof	ADV
cjal-3229	223	29	shall	shall	AUX
cjal-3229	223	30	be	be	AUX
cjal-3229	223	31	made	make	VERB
cjal-3229	223	32	clear	clear	ADJ
cjal-3229	223	33	in	in	ADP
cjal-3229	223	34	the	the	DET
cjal-3229	223	35	balance	balance	NOUN
cjal-3229	223	36	sheet	sheet	NOUN
cjal-3229	223	37	.	.	PUNCT
cjal-3229	224	1	2	2	X
cjal-3229	224	2	.	.	X
cjal-3229	225	1	if	if	SCONJ
cjal-3229	225	2	the	the	DET
cjal-3229	225	3	preparation	preparation	NOUN
cjal-3229	225	4	money	money	NOUN
cjal-3229	225	5	under	under	ADP
cjal-3229	225	6	the	the	DET
cjal-3229	225	7	preceding	precede	VERB
cjal-3229	225	8	paragraph	paragraph	NOUN
cjal-3229	225	9	is	be	AUX
cjal-3229	225	10	used	use	VERB
cjal-3229	225	11	for	for	ADP
cjal-3229	225	12	the	the	DET
cjal-3229	225	13	purpose	purpose	NOUN
cjal-3229	225	14	other	other	ADJ
cjal-3229	225	15	than	than	ADP
cjal-3229	225	16	its	its	PRON
cjal-3229	225	17	proper	proper	ADJ
cjal-3229	225	18	purpose	purpose	NOUN
cjal-3229	225	19	,	,	PUNCT
cjal-3229	225	20	the	the	DET
cjal-3229	225	21	reason	reason	NOUN
cjal-3229	225	22	shall	shall	AUX
cjal-3229	225	23	be	be	AUX
cjal-3229	225	24	stated	state	VERB
cjal-3229	225	25	in	in	ADP
cjal-3229	225	26	the	the	DET
cjal-3229	225	27	profit	profit	NOUN
cjal-3229	225	28	and	and	CCONJ
cjal-3229	225	29	loss	loss	NOUN
cjal-3229	225	30	account	account	NOUN
cjal-3229	225	31	.	.	PUNCT
cjal-3229	226	1	47	47	NUM
cjal-3229	226	2	commercial	commercial	ADJ
cjal-3229	226	3	code	code	NOUN
cjal-3229	226	4	,	,	PUNCT
cjal-3229	226	5	article	article	NOUN
cjal-3229	226	6	287	287	NUM
cjal-3229	226	7	,	,	PUNCT
cjal-3229	226	8	section	section	NOUN
cjal-3229	226	9	2	2	NUM
cjal-3229	226	10	.	.	NUM
cjal-3229	226	11	2004	2004	NUM
cjal-3229	226	12	]	]	PUNCT
cjal-3229	226	13	columbia	columbia	PROPN
cjal-3229	226	14	journal	journal	PROPN
cjal-3229	226	15	of	of	ADP
cjal-3229	226	16	asian	asian	PROPN
cjal-3229	226	17	la	la	PROPN
cjal-3229	226	18	w	w	PROPN
cjal-3229	226	19	procedures	procedure	NOUN
cjal-3229	226	20	to	to	PART
cjal-3229	226	21	be	be	AUX
cjal-3229	226	22	used	use	VERB
cjal-3229	226	23	in	in	ADP
cjal-3229	226	24	the	the	DET
cjal-3229	226	25	preparation	preparation	NOUN
cjal-3229	226	26	of	of	ADP
cjal-3229	226	27	a	a	DET
cjal-3229	226	28	balance	balance	NOUN
cjal-3229	226	29	sheet	sheet	NOUN
cjal-3229	226	30	,	,	PUNCT
cjal-3229	226	31	a	a	DET
cjal-3229	226	32	profit	profit	NOUN
cjal-3229	226	33	and	and	CCONJ
cjal-3229	226	34	loss	loss	NOUN
cjal-3229	226	35	statement	statement	NOUN
cjal-3229	226	36	,	,	PUNCT
cjal-3229	226	37	and	and	CCONJ
cjal-3229	226	38	other	other	ADJ
cjal-3229	226	39	documents	document	NOUN
cjal-3229	226	40	related	relate	VERB
cjal-3229	226	41	to	to	ADP
cjal-3229	226	42	financial	financial	ADJ
cjal-3229	226	43	calculations.48	calculations.48	NOUN
cjal-3229	226	44	items	item	NOUN
cjal-3229	226	45	that	that	PRON
cjal-3229	226	46	are	be	AUX
cjal-3229	226	47	submitted	submit	VERB
cjal-3229	226	48	in	in	ADP
cjal-3229	226	49	accordance	accordance	NOUN
cjal-3229	226	50	with	with	ADP
cjal-3229	226	51	the	the	DET
cjal-3229	226	52	law	law	NOUN
cjal-3229	226	53	also	also	ADV
cjal-3229	226	54	have	have	VERB
cjal-3229	226	55	to	to	PART
cjal-3229	226	56	be	be	AUX
cjal-3229	226	57	prepared	prepare	VERB
cjal-3229	226	58	in	in	ADP
cjal-3229	226	59	accordance	accordance	NOUN
cjal-3229	226	60	with	with	ADP
cjal-3229	226	61	the	the	DET
cjal-3229	226	62	rules	rule	NOUN
cjal-3229	226	63	generally	generally	ADV
cjal-3229	226	64	recognized	recognize	VERB
cjal-3229	226	65	as	as	ADP
cjal-3229	226	66	fair	fair	ADJ
cjal-3229	226	67	and	and	CCONJ
cjal-3229	226	68	reasonable	reasonable	ADJ
cjal-3229	226	69	using	use	VERB
cjal-3229	226	70	the	the	DET
cjal-3229	226	71	terms	term	NOUN
cjal-3229	226	72	,	,	PUNCT
cjal-3229	226	73	formats	format	NOUN
cjal-3229	226	74	and	and	CCONJ
cjal-3229	226	75	method	method	NOUN
cjal-3229	226	76	of	of	ADP
cjal-3229	226	77	preparation	preparation	NOUN
cjal-3229	226	78	specified	specify	VERB
cjal-3229	226	79	in	in	ADP
cjal-3229	226	80	the	the	DET
cjal-3229	226	81	mof	mof	NOUN
cjal-3229	226	82	ordinance.49	ordinance.49	NOUN
cjal-3229	226	83	the	the	DET
cjal-3229	226	84	mof	mof	ADJ
cjal-3229	226	85	ordinance	ordinance	NOUN
cjal-3229	226	86	is	be	AUX
cjal-3229	226	87	essentially	essentially	ADV
cjal-3229	226	88	based	base	VERB
cjal-3229	226	89	on	on	ADP
cjal-3229	226	90	the	the	DET
cjal-3229	226	91	assumption	assumption	NOUN
cjal-3229	226	92	that	that	SCONJ
cjal-3229	226	93	issuing	issue	VERB
cjal-3229	226	94	companies	company	NOUN
cjal-3229	226	95	are	be	AUX
cjal-3229	226	96	obligated	obligate	VERB
cjal-3229	226	97	to	to	PART
cjal-3229	226	98	submit	submit	VERB
cjal-3229	226	99	financial	financial	ADJ
cjal-3229	226	100	calculation	calculation	NOUN
cjal-3229	226	101	documents	document	NOUN
cjal-3229	226	102	.	.	PUNCT
cjal-3229	227	1	50	50	NUM
cjal-3229	227	2	from	from	ADP
cjal-3229	227	3	a	a	DET
cjal-3229	227	4	more	more	ADV
cjal-3229	227	5	practical	practical	ADJ
cjal-3229	227	6	standpoint	standpoint	NOUN
cjal-3229	227	7	,	,	PUNCT
cjal-3229	227	8	financial	financial	ADJ
cjal-3229	227	9	calculation	calculation	NOUN
cjal-3229	227	10	documents	document	NOUN
cjal-3229	227	11	are	be	AUX
cjal-3229	227	12	expected	expect	VERB
cjal-3229	227	13	to	to	PART
cjal-3229	227	14	provide	provide	VERB
cjal-3229	227	15	material	material	NOUN
cjal-3229	227	16	information	information	NOUN
cjal-3229	227	17	required	require	VERB
cjal-3229	227	18	to	to	PART
cjal-3229	227	19	evaluate	evaluate	VERB
cjal-3229	227	20	such	such	ADJ
cjal-3229	227	21	things	thing	NOUN
cjal-3229	227	22	as	as	ADP
cjal-3229	227	23	negotiable	negotiable	ADJ
cjal-3229	227	24	securities	security	NOUN
cjal-3229	227	25	as	as	ADV
cjal-3229	227	26	well	well	ADV
cjal-3229	227	27	as	as	ADP
cjal-3229	227	28	a	a	DET
cjal-3229	227	29	variety	variety	NOUN
cjal-3229	227	30	of	of	ADP
cjal-3229	227	31	performance	performance	NOUN
cjal-3229	227	32	indicators	indicator	NOUN
cjal-3229	227	33	when	when	SCONJ
cjal-3229	227	34	the	the	DET
cjal-3229	227	35	company	company	NOUN
cjal-3229	227	36	engages	engage	VERB
cjal-3229	227	37	in	in	ADP
cjal-3229	227	38	share	share	NOUN
cjal-3229	227	39	placement	placement	NOUN
cjal-3229	227	40	or	or	CCONJ
cjal-3229	227	41	the	the	DET
cjal-3229	227	42	public	public	ADJ
cjal-3229	227	43	offering	offering	NOUN
cjal-3229	227	44	of	of	ADP
cjal-3229	227	45	stocks	stock	NOUN
cjal-3229	227	46	.	.	PUNCT
cjal-3229	228	1	based	base	VERB
cjal-3229	228	2	on	on	ADP
cjal-3229	228	3	this	this	PRON
cjal-3229	228	4	,	,	PUNCT
cjal-3229	228	5	the	the	DET
cjal-3229	228	6	ordinance	ordinance	NOUN
cjal-3229	228	7	favors	favor	VERB
cjal-3229	228	8	regulating	regulate	VERB
cjal-3229	228	9	representations	representation	NOUN
cjal-3229	228	10	in	in	ADP
cjal-3229	228	11	such	such	DET
cjal-3229	228	12	a	a	DET
cjal-3229	228	13	way	way	NOUN
cjal-3229	228	14	that	that	PRON
cjal-3229	228	15	they	they	PRON
cjal-3229	228	16	be	be	AUX
cjal-3229	228	17	prepared	prepare	VERB
cjal-3229	228	18	based	base	VERB
cjal-3229	228	19	on	on	ADP
cjal-3229	228	20	a	a	DET
cjal-3229	228	21	non	non	ADJ
cjal-3229	228	22	-	-	ADJ
cjal-3229	228	23	interruptive	interruptive	ADJ
cjal-3229	228	24	,	,	PUNCT
cjal-3229	228	25	uniform	uniform	ADJ
cjal-3229	228	26	standard	standard	NOUN
cjal-3229	228	27	so	so	SCONJ
cjal-3229	228	28	that	that	DET
cjal-3229	228	29	period	period	NOUN
cjal-3229	228	30	and	and	CCONJ
cjal-3229	228	31	position	position	NOUN
cjal-3229	228	32	comparisons	comparison	NOUN
cjal-3229	228	33	can	can	AUX
cjal-3229	228	34	be	be	AUX
cjal-3229	228	35	easily	easily	ADV
cjal-3229	228	36	performed	perform	VERB
cjal-3229	228	37	.	.	PUNCT
cjal-3229	229	1	this	this	DET
cjal-3229	229	2	ordinance	ordinance	NOUN
cjal-3229	229	3	is	be	AUX
cjal-3229	229	4	aimed	aim	VERB
cjal-3229	229	5	at	at	ADP
cjal-3229	229	6	increasing	increase	VERB
cjal-3229	229	7	the	the	DET
cjal-3229	229	8	efficiency	efficiency	NOUN
cjal-3229	229	9	of	of	ADP
cjal-3229	229	10	administrative	administrative	ADJ
cjal-3229	229	11	investigation	investigation	NOUN
cjal-3229	229	12	.	.	PUNCT
cjal-3229	230	1	it	it	PRON
cjal-3229	230	2	also	also	ADV
cjal-3229	230	3	increases	increase	VERB
cjal-3229	230	4	the	the	DET
cjal-3229	230	5	fairness	fairness	NOUN
cjal-3229	230	6	of	of	ADP
cjal-3229	230	7	transactions	transaction	NOUN
cjal-3229	230	8	by	by	ADP
cjal-3229	230	9	providing	provide	VERB
cjal-3229	230	10	more	more	ADV
cjal-3229	230	11	accurate	accurate	ADJ
cjal-3229	230	12	representations	representation	NOUN
cjal-3229	230	13	to	to	ADP
cjal-3229	230	14	investors	investor	NOUN
cjal-3229	230	15	in	in	ADP
cjal-3229	230	16	a	a	DET
cjal-3229	230	17	more	more	ADV
cjal-3229	230	18	rational	rational	ADJ
cjal-3229	230	19	and	and	CCONJ
cjal-3229	230	20	easily	easily	ADV
cjal-3229	230	21	comparable	comparable	ADJ
cjal-3229	230	22	manner	manner	NOUN
cjal-3229	230	23	.	.	PUNCT
cjal-3229	231	1	in	in	ADP
cjal-3229	231	2	short	short	ADJ
cjal-3229	231	3	,	,	PUNCT
cjal-3229	231	4	a	a	DET
cjal-3229	231	5	high	high	ADJ
cjal-3229	231	6	priority	priority	NOUN
cjal-3229	231	7	is	be	AUX
cjal-3229	231	8	placed	place	VERB
cjal-3229	231	9	on	on	ADP
cjal-3229	231	10	"	"	PUNCT
cjal-3229	231	11	consistency	consistency	NOUN
cjal-3229	231	12	"	"	PUNCT
cjal-3229	231	13	of	of	ADP
cjal-3229	231	14	format	format	NOUN
cjal-3229	231	15	.	.	PUNCT
cjal-3229	232	1	subsequent	subsequent	ADJ
cjal-3229	232	2	mof	mof	ADJ
cjal-3229	232	3	ordinances	ordinance	NOUN
cjal-3229	232	4	(	(	PUNCT
cjal-3229	232	5	the	the	DET
cjal-3229	232	6	rules	rule	NOUN
cjal-3229	232	7	on	on	ADP
cjal-3229	232	8	financial	financial	ADJ
cjal-3229	232	9	statements	statement	NOUN
cjal-3229	232	10	,	,	PUNCT
cjal-3229	232	11	5	5	NUM
cjal-3229	232	12	'	'	PUNCT
cjal-3229	232	13	the	the	DET
cjal-3229	232	14	rules	rule	NOUN
cjal-3229	232	15	of	of	ADP
cjal-3229	232	16	consolidated	consolidated	ADJ
cjal-3229	232	17	financial	financial	ADJ
cjal-3229	232	18	statements	statement	NOUN
cjal-3229	232	19	,	,	PUNCT
cjal-3229	232	20	52	52	NUM
cjal-3229	232	21	and	and	CCONJ
cjal-3229	232	22	the	the	DET
cjal-3229	232	23	rules	rule	NOUN
cjal-3229	232	24	of	of	ADP
cjal-3229	232	25	intermediate	intermediate	ADJ
cjal-3229	232	26	financial	financial	ADJ
cjal-3229	232	27	statements53	statements53	NOUN
cjal-3229	232	28	)	)	PUNCT
cjal-3229	232	29	stipulated	stipulate	VERB
cjal-3229	232	30	that	that	SCONJ
cjal-3229	232	31	any	any	DET
cjal-3229	232	32	issues	issue	NOUN
cjal-3229	232	33	left	leave	VERB
cjal-3229	232	34	unspecified	unspecified	ADJ
cjal-3229	232	35	are	be	AUX
cjal-3229	232	36	expected	expect	VERB
cjal-3229	232	37	to	to	PART
cjal-3229	232	38	be	be	AUX
cjal-3229	232	39	resolved	resolve	VERB
cjal-3229	232	40	by	by	ADP
cjal-3229	232	41	reference	reference	NOUN
cjal-3229	232	42	to	to	ADP
cjal-3229	232	43	the	the	DET
cjal-3229	232	44	japanese	japanese	ADJ
cjal-3229	232	45	"	"	PUNCT
cjal-3229	232	46	corporate	corporate	ADJ
cjal-3229	232	47	accounting	accounting	NOUN
cjal-3229	232	48	practices	practice	NOUN
cjal-3229	232	49	"	"	PUNCT
cjal-3229	232	50	generally	generally	ADV
cjal-3229	232	51	accepted	accept	VERB
cjal-3229	232	52	as	as	ADP
cjal-3229	232	53	fair	fair	ADJ
cjal-3229	232	54	and	and	CCONJ
cjal-3229	232	55	reasonable	reasonable	ADJ
cjal-3229	232	56	(	(	PUNCT
cjal-3229	232	57	i.e.	i.e.	X
cjal-3229	232	58	the	the	DET
cjal-3229	232	59	gaap	gaap	NOUN
cjal-3229	232	60	)	)	PUNCT
cjal-3229	232	61	.	.	PUNCT
cjal-3229	233	1	for	for	ADP
cjal-3229	233	2	example	example	NOUN
cjal-3229	233	3	,	,	PUNCT
cjal-3229	233	4	the	the	DET
cjal-3229	233	5	rules	rule	NOUN
cjal-3229	233	6	on	on	ADP
cjal-3229	233	7	financial	financial	ADJ
cjal-3229	233	8	statements	statement	NOUN
cjal-3229	233	9	explained	explain	VERB
cjal-3229	233	10	,	,	PUNCT
cjal-3229	233	11	"	"	PUNCT
cjal-3229	233	12	[	[	X
cjal-3229	233	13	t]he	t]he	X
cjal-3229	233	14	items	item	NOUN
cjal-3229	233	15	that	that	PRON
cjal-3229	233	16	are	be	AUX
cjal-3229	233	17	not	not	PART
cjal-3229	233	18	defined	define	VERB
cjal-3229	233	19	in	in	ADP
cjal-3229	233	20	these	these	DET
cjal-3229	233	21	rules	rule	NOUN
cjal-3229	233	22	shall	shall	AUX
cjal-3229	233	23	follow	follow	VERB
cjal-3229	233	24	the	the	DET
cjal-3229	233	25	corporate	corporate	ADJ
cjal-3229	233	26	accounting	accounting	NOUN
cjal-3229	233	27	practices	practice	NOUN
cjal-3229	233	28	generally	generally	ADV
cjal-3229	233	29	accepted	accept	VERB
cjal-3229	233	30	as	as	ADP
cjal-3229	233	31	fair	fair	ADJ
cjal-3229	233	32	and	and	CCONJ
cjal-3229	233	33	reasonable	reasonable	ADJ
cjal-3229	233	34	.	.	PUNCT
cjal-3229	233	35	"	"	PUNCT
cjal-3229	234	1	54	54	NUM
cjal-3229	234	2	the	the	DET
cjal-3229	234	3	concept	concept	NOUN
cjal-3229	234	4	of	of	ADP
cjal-3229	234	5	the	the	DET
cjal-3229	234	6	"	"	PUNCT
cjal-3229	234	7	corporate	corporate	ADJ
cjal-3229	234	8	accounting	accounting	NOUN
cjal-3229	234	9	practices	practice	NOUN
cjal-3229	234	10	generally	generally	ADV
cjal-3229	234	11	accepted	accept	VERB
cjal-3229	234	12	as	as	ADP
cjal-3229	234	13	fair	fair	ADJ
cjal-3229	234	14	and	and	CCONJ
cjal-3229	234	15	reasonable	reasonable	ADJ
cjal-3229	234	16	"	"	PUNCT
cjal-3229	234	17	mentioned	mention	VERB
cjal-3229	234	18	here	here	ADV
cjal-3229	234	19	matches	match	VERB
cjal-3229	234	20	the	the	DET
cjal-3229	234	21	concept	concept	NOUN
cjal-3229	234	22	of	of	ADP
cjal-3229	234	23	the	the	DET
cjal-3229	234	24	gaap	gaap	NOUN
cjal-3229	234	25	under	under	ADP
cjal-3229	234	26	the	the	DET
cjal-3229	234	27	commercial	commercial	ADJ
cjal-3229	234	28	code	code	NOUN
cjal-3229	234	29	.	.	PUNCT
cjal-3229	235	1	48	48	NUM
cjal-3229	235	2	see	see	VERB
cjal-3229	235	3	supra	supra	PROPN
cjal-3229	235	4	note	note	PROPN
cjal-3229	235	5	39	39	NUM
cjal-3229	235	6	.	.	PUNCT
cjal-3229	236	1	for	for	ADP
cjal-3229	236	2	the	the	DET
cjal-3229	236	3	development	development	NOUN
cjal-3229	236	4	of	of	ADP
cjal-3229	236	5	tokyo	tokyo	PROPN
cjal-3229	236	6	stock	stock	NOUN
cjal-3229	236	7	market	market	NOUN
cjal-3229	236	8	,	,	PUNCT
cjal-3229	236	9	see	see	VERB
cjal-3229	236	10	mitsuru	mitsuru	PROPN
cjal-3229	236	11	misawa	misawa	PROPN
cjal-3229	236	12	,	,	PUNCT
cjal-3229	236	13	"	"	PUNCT
cjal-3229	236	14	tokyo	tokyo	PROPN
cjal-3229	236	15	as	as	ADP
cjal-3229	236	16	an	an	DET
cjal-3229	236	17	international	international	ADJ
cjal-3229	236	18	capital	capital	NOUN
cjal-3229	236	19	market	market	NOUN
cjal-3229	236	20	its	its	PRON
cjal-3229	236	21	economics	economic	NOUN
cjal-3229	236	22	and	and	CCONJ
cjal-3229	236	23	legal	legal	ADJ
cjal-3229	236	24	aspects	aspect	NOUN
cjal-3229	236	25	"	"	PUNCT
cjal-3229	236	26	,	,	PUNCT
cjal-3229	236	27	8	8	NUM
cjal-3229	236	28	,	,	PUNCT
cjal-3229	236	29	vanderbilt	vanderbilt	PROPN
cjal-3229	236	30	journal	journal	PROPN
cjal-3229	236	31	of	of	ADP
cjal-3229	236	32	transnational	transnational	ADJ
cjal-3229	236	33	law	law	NOUN
cjal-3229	236	34	,	,	PUNCT
cjal-3229	236	35	1	1	NUM
cjal-3229	236	36	-	-	SYM
cjal-3229	236	37	38	38	NUM
cjal-3229	236	38	(	(	PUNCT
cjal-3229	236	39	1974	1974	NUM
cjal-3229	236	40	)	)	PUNCT
cjal-3229	236	41	.	.	PUNCT
cjal-3229	237	1	49	49	NUM
cjal-3229	237	2	article	article	NOUN
cjal-3229	237	3	193	193	NUM
cjal-3229	237	4	;	;	PUNCT
cjal-3229	237	5	see	see	VERB
cjal-3229	237	6	supra	supra	PROPN
cjal-3229	237	7	note	note	PROPN
cjal-3229	237	8	40	40	NUM
cjal-3229	237	9	.	.	PUNCT
cjal-3229	238	1	50	50	NUM
cjal-3229	238	2	article	article	NOUN
cjal-3229	238	3	24	24	NUM
cjal-3229	238	4	of	of	ADP
cjal-3229	238	5	the	the	DET
cjal-3229	238	6	securities	security	NOUN
cjal-3229	238	7	exchange	exchange	NOUN
cjal-3229	238	8	law	law	NOUN
cjal-3229	238	9	stipulates	stipulate	VERB
cjal-3229	238	10	that	that	SCONJ
cjal-3229	238	11	the	the	DET
cjal-3229	238	12	issuer	issuer	NOUN
cjal-3229	238	13	of	of	ADP
cjal-3229	238	14	securities	security	NOUN
cjal-3229	238	15	must	must	AUX
cjal-3229	238	16	submit	submit	VERB
cjal-3229	238	17	a	a	DET
cjal-3229	238	18	securities	security	NOUN
cjal-3229	238	19	report	report	NOUN
cjal-3229	238	20	(	(	PUNCT
cjal-3229	238	21	yukashoken	yukashoken	PROPN
cjal-3229	238	22	hokokusho	hokokusho	PROPN
cjal-3229	238	23	)	)	PUNCT
cjal-3229	238	24	.	.	PUNCT
cjal-3229	239	1	51	51	NUM
cjal-3229	239	2	the	the	DET
cjal-3229	239	3	mof	mof	ADJ
cjal-3229	239	4	ordinance	ordinance	NOUN
cjal-3229	239	5	no	no	NOUN
cjal-3229	239	6	.	.	PROPN
cjal-3229	239	7	36	36	NUM
cjal-3229	239	8	,	,	PUNCT
cjal-3229	239	9	issued	issue	VERB
cjal-3229	239	10	on	on	ADP
cjal-3229	239	11	november	november	PROPN
cjal-3229	239	12	27	27	NUM
cjal-3229	239	13	,	,	PUNCT
cjal-3229	239	14	1963	1963	NUM
cjal-3229	239	15	.	.	PUNCT
cjal-3229	240	1	for	for	ADP
cjal-3229	240	2	details	detail	NOUN
cjal-3229	240	3	,	,	PUNCT
cjal-3229	240	4	see	see	VERB
cjal-3229	240	5	http://www.mof.go.ip/hourei.htm	http://www.mof.go.ip/hourei.htm	NOUN
cjal-3229	240	6	.	.	PUNCT
cjal-3229	241	1	52	52	NUM
cjal-3229	241	2	the	the	DET
cjal-3229	241	3	mof	mof	ADJ
cjal-3229	241	4	ordinance	ordinance	NOUN
cjal-3229	241	5	no	no	INTJ
cjal-3229	241	6	.	.	PROPN
cjal-3229	241	7	28	28	NUM
cjal-3229	241	8	,	,	PUNCT
cjal-3229	241	9	issued	issue	VERB
cjal-3229	241	10	on	on	ADP
cjal-3229	241	11	october	october	PROPN
cjal-3229	241	12	30	30	NUM
cjal-3229	241	13	,	,	PUNCT
cjal-3229	241	14	1976	1976	NUM
cjal-3229	241	15	.	.	PUNCT
cjal-3229	242	1	for	for	ADP
cjal-3229	242	2	details	detail	NOUN
cjal-3229	242	3	,	,	PUNCT
cjal-3229	242	4	see	see	VERB
cjal-3229	242	5	http://www.mof.ao.ip/hourei.htm	http://www.mof.ao.ip/hourei.htm	PROPN
cjal-3229	242	6	.	.	PUNCT
cjal-3229	243	1	53	53	NUM
cjal-3229	243	2	the	the	DET
cjal-3229	243	3	mof	mof	ADJ
cjal-3229	243	4	ordinance	ordinance	NOUN
cjal-3229	243	5	no	no	NOUN
cjal-3229	243	6	.	.	PROPN
cjal-3229	243	7	24	24	NUM
cjal-3229	243	8	,	,	PUNCT
cjal-3229	243	9	issued	issue	VERB
cjal-3229	243	10	on	on	ADP
cjal-3229	243	11	march	march	PROPN
cjal-3229	243	12	30	30	NUM
cjal-3229	243	13	,	,	PUNCT
cjal-3229	243	14	1999	1999	NUM
cjal-3229	243	15	.	.	PUNCT
cjal-3229	244	1	for	for	ADP
cjal-3229	244	2	details	detail	NOUN
cjal-3229	244	3	,	,	PUNCT
cjal-3229	244	4	see	see	VERB
cjal-3229	244	5	http://www.mof.go.ir/hourei.htm	http://www.mof.go.ir/hourei.htm	X
cjal-3229	244	6	.	.	PUNCT
cjal-3229	245	1	54	54	NUM
cjal-3229	245	2	article	article	NOUN
cjal-3229	245	3	1	1	NUM
cjal-3229	245	4	-	-	SYM
cjal-3229	245	5	1	1	NUM
cjal-3229	245	6	of	of	ADP
cjal-3229	245	7	the	the	DET
cjal-3229	245	8	rules	rule	NOUN
cjal-3229	245	9	on	on	ADP
cjal-3229	245	10	financial	financial	ADJ
cjal-3229	245	11	statements	statement	NOUN
cjal-3229	245	12	.	.	PUNCT
cjal-3229	246	1	see	see	VERB
cjal-3229	246	2	supra	supra	PROPN
cjal-3229	246	3	note	note	PROPN
cjal-3229	246	4	51	51	NUM
cjal-3229	246	5	.	.	PUNCT
cjal-3229	247	1	[	[	X
cjal-3229	247	2	18:1	18:1	NUM
cjal-3229	247	3	regulations	regulation	NOUN
cjal-3229	247	4	on	on	ADP
cjal-3229	247	5	problem	problem	NOUN
cjal-3229	247	6	loans	loan	NOUN
cjal-3229	247	7	in	in	ADP
cjal-3229	247	8	japan	japan	PROPN
cjal-3229	247	9	while	while	SCONJ
cjal-3229	247	10	the	the	DET
cjal-3229	247	11	gaap	gaap	NOUN
cjal-3229	247	12	for	for	ADP
cjal-3229	247	13	bad	bad	ADJ
cjal-3229	247	14	loans	loan	NOUN
cjal-3229	247	15	based	base	VERB
cjal-3229	247	16	on	on	ADP
cjal-3229	247	17	the	the	DET
cjal-3229	247	18	securities	security	NOUN
cjal-3229	247	19	exchange	exchange	PROPN
cjal-3229	247	20	law	law	NOUN
cjal-3229	247	21	defined	define	VERB
cjal-3229	247	22	the	the	DET
cjal-3229	247	23	standards	standard	NOUN
cjal-3229	247	24	for	for	ADP
cjal-3229	247	25	processing	process	VERB
cjal-3229	247	26	bad	bad	ADJ
cjal-3229	247	27	loans	loan	NOUN
cjal-3229	247	28	,	,	PUNCT
cjal-3229	247	29	it	it	PRON
cjal-3229	247	30	does	do	AUX
cjal-3229	247	31	not	not	PART
cjal-3229	247	32	require	require	VERB
cjal-3229	247	33	companies	company	NOUN
cjal-3229	247	34	to	to	PART
cjal-3229	247	35	disclose	disclose	VERB
cjal-3229	247	36	specific	specific	ADJ
cjal-3229	247	37	,	,	PUNCT
cjal-3229	247	38	detailed	detailed	ADJ
cjal-3229	247	39	information	information	NOUN
cjal-3229	247	40	via	via	ADP
cjal-3229	247	41	footnotes	footnote	NOUN
cjal-3229	247	42	.	.	PUNCT
cjal-3229	248	1	the	the	DET
cjal-3229	248	2	securities	securities	PROPN
cjal-3229	248	3	exchange	exchange	PROPN
cjal-3229	248	4	law	law	NOUN
cjal-3229	248	5	was	be	AUX
cjal-3229	248	6	introduced	introduce	VERB
cjal-3229	248	7	after	after	ADP
cjal-3229	248	8	world	world	PROPN
cjal-3229	248	9	war	war	PROPN
cjal-3229	248	10	ii	ii	PROPN
cjal-3229	248	11	,	,	PUNCT
cjal-3229	248	12	and	and	CCONJ
cjal-3229	248	13	at	at	ADP
cjal-3229	248	14	that	that	DET
cjal-3229	248	15	time	time	NOUN
cjal-3229	248	16	,	,	PUNCT
cjal-3229	248	17	was	be	AUX
cjal-3229	248	18	developed	develop	VERB
cjal-3229	248	19	by	by	ADP
cjal-3229	248	20	copying	copy	VERB
cjal-3229	248	21	the	the	DET
cjal-3229	248	22	same	same	ADJ
cjal-3229	248	23	laws	law	NOUN
cjal-3229	248	24	established	establish	VERB
cjal-3229	248	25	in	in	ADP
cjal-3229	248	26	1933	1933	NUM
cjal-3229	248	27	and	and	CCONJ
cjal-3229	248	28	1934	1934	NUM
cjal-3229	248	29	in	in	ADP
cjal-3229	248	30	the	the	DET
cjal-3229	248	31	united	united	PROPN
cjal-3229	248	32	states	states	PROPN
cjal-3229	248	33	.	.	PUNCT
cjal-3229	249	1	55	55	NUM
cjal-3229	249	2	the	the	DET
cjal-3229	249	3	problem	problem	NOUN
cjal-3229	249	4	stems	stem	VERB
cjal-3229	249	5	from	from	ADP
cjal-3229	249	6	the	the	DET
cjal-3229	249	7	loose	loose	ADJ
cjal-3229	249	8	definition	definition	NOUN
cjal-3229	249	9	of	of	ADP
cjal-3229	249	10	corporate	corporate	ADJ
cjal-3229	249	11	accounting	accounting	NOUN
cjal-3229	249	12	principles	principle	NOUN
cjal-3229	249	13	and	and	CCONJ
cjal-3229	249	14	other	other	ADJ
cjal-3229	249	15	rules	rule	NOUN
cjal-3229	249	16	that	that	PRON
cjal-3229	249	17	are	be	AUX
cjal-3229	249	18	necessary	necessary	ADJ
cjal-3229	249	19	for	for	ADP
cjal-3229	249	20	the	the	DET
cjal-3229	249	21	full	full	ADJ
cjal-3229	249	22	implementation	implementation	NOUN
cjal-3229	249	23	of	of	ADP
cjal-3229	249	24	the	the	DET
cjal-3229	249	25	law	law	NOUN
cjal-3229	249	26	.	.	PUNCT
cjal-3229	250	1	japanese	japanese	ADJ
cjal-3229	250	2	accounting	accounting	NOUN
cjal-3229	250	3	principles	principle	NOUN
cjal-3229	250	4	have	have	VERB
cjal-3229	250	5	yet	yet	ADV
cjal-3229	250	6	to	to	PART
cjal-3229	250	7	be	be	AUX
cjal-3229	250	8	developed	develop	VERB
cjal-3229	250	9	to	to	PART
cjal-3229	250	10	reach	reach	VERB
cjal-3229	250	11	the	the	DET
cjal-3229	250	12	international	international	ADJ
cjal-3229	250	13	standard	standard	NOUN
cjal-3229	250	14	.	.	PUNCT
cjal-3229	251	1	c.	c.	PROPN
cjal-3229	252	1	the	the	DET
cjal-3229	252	2	japanese	japanese	PROPN
cjal-3229	252	3	gaap	gaap	PROPN
cjal-3229	252	4	as	as	SCONJ
cjal-3229	252	5	has	have	AUX
cjal-3229	252	6	been	be	AUX
cjal-3229	252	7	discussed	discuss	VERB
cjal-3229	252	8	,	,	PUNCT
cjal-3229	252	9	the	the	DET
cjal-3229	252	10	commercial	commercial	ADJ
cjal-3229	252	11	code	code	NOUN
cjal-3229	252	12	and	and	CCONJ
cjal-3229	252	13	the	the	DET
cjal-3229	252	14	securities	security	NOUN
cjal-3229	252	15	exchange	exchange	PROPN
cjal-3229	252	16	law	law	NOUN
cjal-3229	252	17	are	be	AUX
cjal-3229	252	18	reliant	reliant	ADJ
cjal-3229	252	19	on	on	ADP
cjal-3229	252	20	the	the	DET
cjal-3229	252	21	development	development	NOUN
cjal-3229	252	22	of	of	ADP
cjal-3229	252	23	a	a	DET
cjal-3229	252	24	comprehensive	comprehensive	ADJ
cjal-3229	252	25	gaap	gaap	NOUN
cjal-3229	252	26	for	for	ADP
cjal-3229	252	27	proper	proper	ADJ
cjal-3229	252	28	implementation	implementation	NOUN
cjal-3229	252	29	.	.	PUNCT
cjal-3229	253	1	the	the	DET
cjal-3229	253	2	next	next	ADJ
cjal-3229	253	3	step	step	NOUN
cjal-3229	253	4	,	,	PUNCT
cjal-3229	253	5	then	then	ADV
cjal-3229	253	6	,	,	PUNCT
cjal-3229	253	7	is	be	AUX
cjal-3229	253	8	to	to	PART
cjal-3229	253	9	delineate	delineate	VERB
cjal-3229	253	10	the	the	DET
cjal-3229	253	11	japanese	japanese	ADJ
cjal-3229	253	12	gaap	gaap	PROPN
cjal-3229	253	13	.	.	PUNCT
cjal-3229	254	1	the	the	DET
cjal-3229	254	2	japanese	japanese	ADJ
cjal-3229	254	3	gaap	gaap	PROPN
cjal-3229	254	4	standard	standard	NOUN
cjal-3229	254	5	was	be	AUX
cjal-3229	254	6	incorporated	incorporate	VERB
cjal-3229	254	7	in	in	ADP
cjal-3229	254	8	the	the	DET
cjal-3229	254	9	"	"	PUNCT
cjal-3229	254	10	corporate	corporate	ADJ
cjal-3229	254	11	accounting	accounting	NOUN
cjal-3229	254	12	principles	principle	NOUN
cjal-3229	254	13	"	"	PUNCT
cjal-3229	254	14	'	'	PUNCT
cjal-3229	254	15	56	56	NUM
cjal-3229	254	16	established	establish	VERB
cjal-3229	254	17	in	in	ADP
cjal-3229	254	18	1949	1949	NUM
cjal-3229	254	19	based	base	VERB
cjal-3229	254	20	on	on	ADP
cjal-3229	254	21	the	the	DET
cjal-3229	254	22	commercial	commercial	ADJ
cjal-3229	254	23	code.57	code.57	NOUN
cjal-3229	254	24	more	more	ADV
cjal-3229	254	25	specifically	specifically	ADV
cjal-3229	254	26	,	,	PUNCT
cjal-3229	254	27	the	the	DET
cjal-3229	254	28	"	"	PUNCT
cjal-3229	254	29	corporate	corporate	ADJ
cjal-3229	254	30	accounting	accounting	NOUN
cjal-3229	254	31	principles	principle	NOUN
cjal-3229	254	32	"	"	PUNCT
cjal-3229	254	33	were	be	AUX
cjal-3229	254	34	generated	generate	VERB
cjal-3229	254	35	in	in	ADP
cjal-3229	254	36	an	an	DET
cjal-3229	254	37	interim	interim	ADJ
cjal-3229	254	38	report	report	NOUN
cjal-3229	254	39	issued	issue	VERB
cjal-3229	254	40	in	in	ADP
cjal-3229	254	41	1949	1949	NUM
cjal-3229	254	42	by	by	ADP
cjal-3229	254	43	the	the	DET
cjal-3229	254	44	corporate	corporate	ADJ
cjal-3229	254	45	accounting	accounting	NOUN
cjal-3229	254	46	rule	rule	NOUN
cjal-3229	254	47	investigative	investigative	ADJ
cjal-3229	254	48	committee	committee	NOUN
cjal-3229	254	49	within	within	ADP
cjal-3229	254	50	the	the	DET
cjal-3229	254	51	economic	economic	ADJ
cjal-3229	254	52	stabilization	stabilization	NOUN
cjal-3229	254	53	agency5	agency5	NOUN
cjal-3229	254	54	8	8	NUM
cjal-3229	254	55	and	and	CCONJ
cjal-3229	254	56	the	the	DET
cjal-3229	254	57	"	"	PUNCT
cjal-3229	254	58	annotations	annotation	NOUN
cjal-3229	254	59	to	to	ADP
cjal-3229	254	60	corporate	corporate	ADJ
cjal-3229	254	61	accounting	accounting	NOUN
cjal-3229	254	62	principles	principle	NOUN
cjal-3229	254	63	"	"	PUNCT
cjal-3229	254	64	in	in	ADP
cjal-3229	254	65	an	an	DET
cjal-3229	254	66	interim	interim	ADJ
cjal-3229	254	67	report	report	NOUN
cjal-3229	254	68	issued	issue	VERB
cjal-3229	254	69	in	in	ADP
cjal-3229	254	70	1950	1950	NUM
cjal-3229	254	71	by	by	ADP
cjal-3229	254	72	the	the	DET
cjal-3229	254	73	corporate	corporate	ADJ
cjal-3229	254	74	accounting	accounting	NOUN
cjal-3229	254	75	council	council	PROPN
cjal-3229	254	76	of	of	ADP
cjal-3229	254	77	the	the	DET
cjal-3229	254	78	ministry	ministry	PROPN
cjal-3229	254	79	of	of	ADP
cjal-3229	254	80	finance	finance	PROPN
cjal-3229	254	81	(	(	PUNCT
cjal-3229	254	82	"	"	PUNCT
cjal-3229	254	83	mof	mof	ADJ
cjal-3229	254	84	"	"	PUNCT
cjal-3229	254	85	)	)	PUNCT
cjal-3229	254	86	.	.	PUNCT
cjal-3229	255	1	59	59	NUM
cjal-3229	255	2	the	the	DET
cjal-3229	255	3	philosophy	philosophy	NOUN
cjal-3229	255	4	of	of	ADP
cjal-3229	255	5	the	the	DET
cjal-3229	255	6	corporate	corporate	ADJ
cjal-3229	255	7	accounting	accounting	NOUN
cjal-3229	255	8	principles	principle	NOUN
cjal-3229	255	9	emphasizes	emphasize	VERB
cjal-3229	255	10	the	the	DET
cjal-3229	255	11	profit	profit	NOUN
cjal-3229	255	12	and	and	CCONJ
cjal-3229	255	13	loss	loss	NOUN
cjal-3229	255	14	calculation	calculation	NOUN
cjal-3229	255	15	for	for	ADP
cjal-3229	255	16	each	each	DET
cjal-3229	255	17	accounting	accounting	NOUN
cjal-3229	255	18	period	period	NOUN
cjal-3229	255	19	and	and	CCONJ
cjal-3229	255	20	assumes	assume	VERB
cjal-3229	255	21	that	that	SCONJ
cjal-3229	255	22	the	the	DET
cjal-3229	255	23	corporation	corporation	NOUN
cjal-3229	255	24	is	be	AUX
cjal-3229	255	25	a	a	DET
cjal-3229	255	26	going	go	VERB
cjal-3229	255	27	concern	concern	NOUN
cjal-3229	255	28	.	.	PUNCT
cjal-3229	256	1	according	accord	VERB
cjal-3229	256	2	to	to	ADP
cjal-3229	256	3	its	its	PRON
cjal-3229	256	4	preamble	preamble	NOUN
cjal-3229	256	5	,	,	PUNCT
cjal-3229	256	6	"	"	PUNCT
cjal-3229	256	7	the	the	DET
cjal-3229	256	8	corporate	corporate	ADJ
cjal-3229	256	9	accounting	accounting	NOUN
cjal-3229	256	10	principles	principle	NOUN
cjal-3229	256	11	consist	consist	VERB
cjal-3229	256	12	of	of	ADP
cjal-3229	256	13	the	the	DET
cjal-3229	256	14	summary	summary	NOUN
cjal-3229	256	15	of	of	ADP
cjal-3229	256	16	practices	practice	NOUN
cjal-3229	256	17	recognized	recognize	VERB
cjal-3229	256	18	as	as	ADP
cjal-3229	256	19	generally	generally	ADV
cjal-3229	256	20	fair	fair	ADJ
cjal-3229	256	21	and	and	CCONJ
cjal-3229	256	22	55	55	NUM
cjal-3229	256	23	they	they	PRON
cjal-3229	256	24	are	be	AUX
cjal-3229	256	25	the	the	DET
cjal-3229	256	26	united	united	PROPN
cjal-3229	256	27	states	states	PROPN
cjal-3229	256	28	securities	securities	PROPN
cjal-3229	256	29	act	act	PROPN
cjal-3229	256	30	of	of	ADP
cjal-3229	256	31	1933	1933	NUM
cjal-3229	256	32	and	and	CCONJ
cjal-3229	256	33	of	of	ADP
cjal-3229	256	34	the	the	DET
cjal-3229	256	35	securities	securities	PROPN
cjal-3229	256	36	exchange	exchange	PROPN
cjal-3229	256	37	act	act	NOUN
cjal-3229	256	38	of	of	ADP
cjal-3229	256	39	1934	1934	NUM
cjal-3229	256	40	.	.	PUNCT
cjal-3229	257	1	see	see	VERB
cjal-3229	257	2	15	15	NUM
cjal-3229	257	3	u.s.c	u.s.c	ADJ
cjal-3229	257	4	.	.	PUNCT
cjal-3229	258	1	§	§	PROPN
cjal-3229	258	2	§	§	PROPN
cjal-3229	258	3	77a-77	77a-77	NUM
cjal-3229	258	4	mm	mm	NOUN
cjal-3229	258	5	(	(	PUNCT
cjal-3229	258	6	1934	1934	NUM
cjal-3229	258	7	)	)	PUNCT
cjal-3229	258	8	,	,	PUNCT
cjal-3229	258	9	as	as	SCONJ
cjal-3229	258	10	amended	amend	VERB
cjal-3229	258	11	,	,	PUNCT
cjal-3229	258	12	15	15	NUM
cjal-3229	258	13	u.s.c	u.s.c	NOUN
cjal-3229	258	14	.	.	PUNCT
cjal-3229	259	1	§	§	PROPN
cjal-3229	259	2	§	§	PROPN
cjal-3229	259	3	77a-77	77a-77	NUM
cjal-3229	259	4	mm	mm	PROPN
cjal-3229	259	5	(	(	PUNCT
cjal-3229	259	6	1970	1970	NUM
cjal-3229	259	7	)	)	PUNCT
cjal-3229	259	8	and	and	CCONJ
cjal-3229	259	9	15	15	NUM
cjal-3229	259	10	u.s.c	u.s.c	ADJ
cjal-3229	259	11	.	.	PUNCT
cjal-3229	260	1	§	§	PROPN
cjal-3229	260	2	§	§	PROPN
cjal-3229	260	3	78a-78jj	78a-78jj	NUM
cjal-3229	260	4	(	(	PUNCT
cjal-3229	260	5	1934	1934	NUM
cjal-3229	260	6	)	)	PUNCT
cjal-3229	260	7	,	,	PUNCT
cjal-3229	260	8	as	as	SCONJ
cjal-3229	260	9	amended	amend	VERB
cjal-3229	260	10	,	,	PUNCT
cjal-3229	260	11	15	15	NUM
cjal-3229	260	12	u.s.c	u.s.c	NOUN
cjal-3229	260	13	.	.	PUNCT
cjal-3229	261	1	§	§	PROPN
cjal-3229	261	2	§	§	PROPN
cjal-3229	261	3	78a-78hh(1	78a-78hh(1	NUM
cjal-3229	261	4	)	)	PUNCT
cjal-3229	261	5	(	(	PUNCT
cjal-3229	261	6	1970	1970	NUM
cjal-3229	261	7	)	)	PUNCT
cjal-3229	261	8	.	.	PUNCT
cjal-3229	262	1	see	see	VERB
cjal-3229	262	2	also	also	ADV
cjal-3229	262	3	mitsuru	mitsuru	PROPN
cjal-3229	262	4	misawa	misawa	PROPN
cjal-3229	262	5	,	,	PUNCT
cjal-3229	262	6	securities	security	NOUN
cjal-3229	262	7	regulation	regulation	NOUN
cjal-3229	262	8	in	in	ADP
cjal-3229	262	9	japan	japan	PROPN
cjal-3229	262	10	,	,	PUNCT
cjal-3229	262	11	6	6	NUM
cjal-3229	262	12	vanderbilt	vanderbilt	PROPN
cjal-3229	262	13	journal	journal	PROPN
cjal-3229	262	14	of	of	ADP
cjal-3229	262	15	transnational	transnational	ADJ
cjal-3229	262	16	law	law	NOUN
cjal-3229	262	17	,	,	PUNCT
cjal-3229	262	18	447	447	NUM
cjal-3229	262	19	-	-	SYM
cjal-3229	262	20	510	510	NUM
cjal-3229	262	21	,	,	PUNCT
cjal-3229	262	22	(	(	PUNCT
cjal-3229	262	23	1973	1973	NUM
cjal-3229	262	24	)	)	PUNCT
cjal-3229	262	25	,	,	PUNCT
cjal-3229	262	26	on	on	ADP
cjal-3229	262	27	the	the	DET
cjal-3229	262	28	history	history	NOUN
cjal-3229	262	29	of	of	ADP
cjal-3229	262	30	how	how	SCONJ
cjal-3229	262	31	the	the	DET
cjal-3229	262	32	japanese	japanese	ADJ
cjal-3229	262	33	security	security	NOUN
cjal-3229	262	34	exchange	exchange	NOUN
cjal-3229	262	35	law	law	NOUN
cjal-3229	262	36	was	be	AUX
cjal-3229	262	37	established	establish	VERB
cjal-3229	262	38	.	.	PUNCT
cjal-3229	263	1	56	56	NUM
cjal-3229	263	2	july	july	PROPN
cjal-3229	263	3	9	9	NUM
cjal-3229	263	4	,	,	PUNCT
cjal-3229	263	5	1949	1949	NUM
cjal-3229	263	6	,	,	PUNCT
cjal-3229	263	7	as	as	SCONJ
cjal-3229	263	8	amended	amend	VERB
cjal-3229	263	9	in	in	ADP
cjal-3229	263	10	july	july	PROPN
cjal-3229	263	11	14	14	NUM
cjal-3229	263	12	,	,	PUNCT
cjal-3229	263	13	1954	1954	NUM
cjal-3229	263	14	,	,	PUNCT
cjal-3229	263	15	november	november	PROPN
cjal-3229	263	16	5	5	NUM
cjal-3229	263	17	,	,	PUNCT
cjal-3229	263	18	1961	1961	NUM
cjal-3229	263	19	,	,	PUNCT
cjal-3229	263	20	august	august	PROPN
cjal-3229	263	21	30	30	NUM
cjal-3229	263	22	,	,	PUNCT
cjal-3229	263	23	1972	1972	NUM
cjal-3229	263	24	,	,	PUNCT
cjal-3229	263	25	and	and	CCONJ
cjal-3229	263	26	april	april	PROPN
cjal-3229	263	27	20	20	NUM
cjal-3229	263	28	,	,	PUNCT
cjal-3229	263	29	1980	1980	NUM
cjal-3229	263	30	(	(	PUNCT
cjal-3229	263	31	hereinafter	hereinafter	VERB
cjal-3229	263	32	corporate	corporate	ADJ
cjal-3229	263	33	accounting	accounting	NOUN
cjal-3229	263	34	principles	principle	NOUN
cjal-3229	263	35	)	)	PUNCT
cjal-3229	263	36	.	.	PUNCT
cjal-3229	264	1	for	for	ADP
cjal-3229	264	2	details	detail	NOUN
cjal-3229	264	3	,	,	PUNCT
cjal-3229	264	4	see	see	VERB
cjal-3229	264	5	http://www.ron.ar.ip/law/etc	http://www.ron.ar.ip/law/etc	NOUN
cjal-3229	264	6	txt	txt	PROPN
cjal-3229	264	7	/	/	SYM
cjal-3229	264	8	kigyokai.htm	kigyokai.htm	X
cjal-3229	264	9	.	.	NOUN
cjal-3229	265	1	57	57	NUM
cjal-3229	265	2	law	law	NOUN
cjal-3229	265	3	no	no	NOUN
cjal-3229	265	4	.	.	NOUN
cjal-3229	265	5	48	48	NUM
cjal-3229	265	6	,	,	PUNCT
cjal-3229	265	7	enacted	enact	VERB
cjal-3229	265	8	on	on	ADP
cjal-3229	265	9	march	march	PROPN
cjal-3229	265	10	9	9	NUM
cjal-3229	265	11	,	,	PUNCT
cjal-3229	265	12	1899	1899	NUM
cjal-3229	265	13	,	,	PUNCT
cjal-3229	265	14	as	as	SCONJ
cjal-3229	265	15	amended	amend	VERB
cjal-3229	265	16	18	18	NUM
cjal-3229	265	17	times	time	NOUN
cjal-3229	265	18	(	(	PUNCT
cjal-3229	265	19	hereafter	hereafter	ADV
cjal-3229	265	20	the	the	DET
cjal-3229	265	21	commercial	commercial	ADJ
cjal-3229	265	22	code	code	NOUN
cjal-3229	265	23	)	)	PUNCT
cjal-3229	265	24	.	.	PUNCT
cjal-3229	266	1	for	for	ADP
cjal-3229	266	2	details	detail	NOUN
cjal-3229	266	3	,	,	PUNCT
cjal-3229	266	4	see	see	VERB
cjal-3229	266	5	http://www.houko.com/00/01/m32/048.htm	http://www.houko.com/00/01/m32/048.htm	X
cjal-3229	266	6	.	.	PUNCT
cjal-3229	267	1	58	58	NUM
cjal-3229	268	1	the	the	DET
cjal-3229	268	2	economic	economic	ADJ
cjal-3229	268	3	stabilization	stabilization	NOUN
cjal-3229	268	4	agency	agency	NOUN
cjal-3229	268	5	was	be	AUX
cjal-3229	268	6	established	establish	VERB
cjal-3229	268	7	in	in	ADP
cjal-3229	268	8	the	the	DET
cjal-3229	268	9	government	government	NOUN
cjal-3229	268	10	as	as	ADP
cjal-3229	268	11	a	a	DET
cjal-3229	268	12	control	control	NOUN
cjal-3229	268	13	organ	organ	NOUN
cjal-3229	268	14	to	to	PART
cjal-3229	268	15	restore	restore	VERB
cjal-3229	268	16	the	the	DET
cjal-3229	268	17	japanese	japanese	ADJ
cjal-3229	268	18	economy	economy	NOUN
cjal-3229	268	19	after	after	ADP
cjal-3229	268	20	world	world	PROPN
cjal-3229	268	21	war	war	PROPN
cjal-3229	268	22	ii	ii	PROPN
cjal-3229	268	23	in	in	ADP
cjal-3229	268	24	1946	1946	NUM
cjal-3229	268	25	and	and	CCONJ
cjal-3229	268	26	was	be	AUX
cjal-3229	268	27	abolished	abolish	VERB
cjal-3229	268	28	in	in	ADP
cjal-3229	268	29	1952	1952	NUM
cjal-3229	268	30	since	since	SCONJ
cjal-3229	268	31	it	it	PRON
cjal-3229	268	32	finished	finish	VERB
cjal-3229	268	33	the	the	DET
cjal-3229	268	34	functions	function	NOUN
cjal-3229	268	35	.	.	PUNCT
cjal-3229	269	1	see	see	VERB
cjal-3229	269	2	http://accountare.com/kigyoukaikeigenshoku	http://accountare.com/kigyoukaikeigenshoku	PROPN
cjal-3229	270	1	i	i	PRON
cjal-3229	270	2	st.html	st.html	X
cjal-3229	270	3	.	.	PUNCT
cjal-3229	271	1	59	59	NUM
cjal-3229	271	2	the	the	DET
cjal-3229	271	3	ministry	ministry	PROPN
cjal-3229	271	4	of	of	ADP
cjal-3229	271	5	finance	finance	PROPN
cjal-3229	271	6	was	be	AUX
cjal-3229	271	7	reorganized	reorganize	VERB
cjal-3229	271	8	on	on	ADP
cjal-3229	271	9	january	january	PROPN
cjal-3229	271	10	6	6	NUM
cjal-3229	271	11	,	,	PUNCT
cjal-3229	271	12	2001	2001	NUM
cjal-3229	271	13	.	.	PUNCT
cjal-3229	272	1	the	the	DET
cjal-3229	272	2	name	name	NOUN
cjal-3229	272	3	was	be	AUX
cjal-3229	272	4	changed	change	VERB
cjal-3229	272	5	from	from	ADP
cjal-3229	272	6	okurasho	okurasho	NOUN
cjal-3229	272	7	to	to	PART
cjal-3229	272	8	zaimucho	zaimucho	VERB
cjal-3229	272	9	in	in	ADP
cjal-3229	272	10	japanese	japanese	PROPN
cjal-3229	272	11	,	,	PUNCT
cjal-3229	272	12	but	but	CCONJ
cjal-3229	272	13	the	the	DET
cjal-3229	272	14	english	english	ADJ
cjal-3229	272	15	name	name	NOUN
cjal-3229	272	16	remains	remain	VERB
cjal-3229	272	17	the	the	DET
cjal-3229	272	18	same	same	ADJ
cjal-3229	272	19	.	.	PUNCT
cjal-3229	273	1	for	for	ADP
cjal-3229	273	2	more	more	ADJ
cjal-3229	273	3	information	information	NOUN
cjal-3229	273	4	about	about	ADP
cjal-3229	273	5	the	the	DET
cjal-3229	273	6	reorganization	reorganization	NOUN
cjal-3229	273	7	,	,	PUNCT
cjal-3229	273	8	see	see	VERB
cjal-3229	273	9	http://www.mof.go.ip	http://www.mof.go.ip	PROPN
cjal-3229	273	10	.	.	PUNCT
cjal-3229	274	1	2004	2004	NUM
cjal-3229	274	2	]	]	PUNCT
cjal-3229	274	3	columbia	columbia	PROPN
cjal-3229	274	4	journal	journal	PROPN
cjal-3229	274	5	of	of	ADP
cjal-3229	274	6	asian	asian	ADJ
cjal-3229	274	7	law	law	NOUN
cjal-3229	274	8	reasonable	reasonable	ADJ
cjal-3229	274	9	among	among	ADP
cjal-3229	274	10	those	those	DET
cjal-3229	274	11	practices	practice	NOUN
cjal-3229	274	12	evolved	evolve	VERB
cjal-3229	274	13	within	within	ADP
cjal-3229	274	14	actual	actual	ADJ
cjal-3229	274	15	corporate	corporate	ADJ
cjal-3229	274	16	accounting	accounting	NOUN
cjal-3229	274	17	works	work	NOUN
cjal-3229	275	1	and	and	CCONJ
cjal-3229	275	2	they	they	PRON
cjal-3229	275	3	represent	represent	VERB
cjal-3229	275	4	the	the	DET
cjal-3229	275	5	rules	rule	NOUN
cjal-3229	275	6	to	to	PART
cjal-3229	275	7	be	be	AUX
cjal-3229	275	8	abided	abide	VERB
cjal-3229	275	9	by	by	ADP
cjal-3229	275	10	corporations	corporation	NOUN
cjal-3229	275	11	in	in	ADP
cjal-3229	275	12	processing	process	VERB
cjal-3229	275	13	their	their	PRON
cjal-3229	275	14	accountings	accounting	NOUN
cjal-3229	275	15	without	without	ADP
cjal-3229	275	16	really	really	ADV
cjal-3229	275	17	having	have	VERB
cjal-3229	275	18	to	to	PART
cjal-3229	275	19	be	be	AUX
cjal-3229	275	20	regulated	regulate	VERB
cjal-3229	275	21	by	by	ADP
cjal-3229	275	22	the	the	DET
cjal-3229	275	23	laws	law	NOUN
cjal-3229	275	24	and	and	CCONJ
cjal-3229	275	25	regulations	regulation	NOUN
cjal-3229	275	26	.	.	PUNCT
cjal-3229	275	27	"	"	PUNCT
cjal-3229	276	1	60	60	NUM
cjal-3229	276	2	a	a	DET
cjal-3229	276	3	description	description	NOUN
cjal-3229	276	4	in	in	ADP
cjal-3229	276	5	the	the	DET
cjal-3229	276	6	corporate	corporate	ADJ
cjal-3229	276	7	accounting	accounting	NOUN
cjal-3229	276	8	principles	principle	NOUN
cjal-3229	276	9	entitled	entitle	VERB
cjal-3229	276	10	"	"	PUNCT
cjal-3229	276	11	on	on	ADP
cjal-3229	276	12	reserves	reserve	NOUN
cjal-3229	276	13	"	"	PUNCT
cjal-3229	276	14	states	state	NOUN
cjal-3229	276	15	,	,	PUNCT
cjal-3229	276	16	"	"	PUNCT
cjal-3229	276	17	when	when	SCONJ
cjal-3229	276	18	there	there	PRON
cjal-3229	276	19	is	be	VERB
cjal-3229	276	20	a	a	DET
cjal-3229	276	21	specific	specific	ADJ
cjal-3229	276	22	expense	expense	NOUN
cjal-3229	276	23	or	or	CCONJ
cjal-3229	276	24	loss	loss	NOUN
cjal-3229	276	25	that	that	PRON
cjal-3229	276	26	may	may	AUX
cjal-3229	276	27	result	result	VERB
cjal-3229	276	28	from	from	ADP
cjal-3229	276	29	a	a	DET
cjal-3229	276	30	phenomenon	phenomenon	NOUN
cjal-3229	276	31	occurring	occur	VERB
cjal-3229	276	32	prior	prior	ADV
cjal-3229	276	33	to	to	ADP
cjal-3229	276	34	the	the	DET
cjal-3229	276	35	current	current	ADJ
cjal-3229	276	36	term	term	NOUN
cjal-3229	276	37	,	,	PUNCT
cjal-3229	276	38	whose	whose	DET
cjal-3229	276	39	probability	probability	NOUN
cjal-3229	276	40	of	of	ADP
cjal-3229	276	41	occurrence	occurrence	NOUN
cjal-3229	276	42	is	be	AUX
cjal-3229	276	43	high	high	ADJ
cjal-3229	276	44	,	,	PUNCT
cjal-3229	276	45	and	and	CCONJ
cjal-3229	276	46	whose	whose	DET
cjal-3229	276	47	amount	amount	NOUN
cjal-3229	276	48	can	can	AUX
cjal-3229	276	49	be	be	AUX
cjal-3229	276	50	logically	logically	ADV
cjal-3229	276	51	estimated	estimate	VERB
cjal-3229	276	52	,	,	PUNCT
cjal-3229	276	53	the	the	DET
cjal-3229	276	54	amount	amount	NOUN
cjal-3229	276	55	that	that	PRON
cjal-3229	276	56	belongs	belong	VERB
cjal-3229	276	57	to	to	ADP
cjal-3229	276	58	the	the	DET
cjal-3229	276	59	burden	burden	NOUN
cjal-3229	276	60	of	of	ADP
cjal-3229	276	61	the	the	DET
cjal-3229	276	62	current	current	ADJ
cjal-3229	276	63	term	term	NOUN
cjal-3229	276	64	is	be	AUX
cjal-3229	276	65	accounted	account	VERB
cjal-3229	276	66	for	for	ADP
cjal-3229	276	67	as	as	ADP
cjal-3229	276	68	the	the	DET
cjal-3229	276	69	current	current	ADJ
cjal-3229	276	70	term	term	NOUN
cjal-3229	276	71	's	's	PART
cjal-3229	276	72	expense	expense	NOUN
cjal-3229	276	73	or	or	CCONJ
cjal-3229	276	74	loss	loss	NOUN
cjal-3229	276	75	in	in	ADP
cjal-3229	276	76	the	the	DET
cjal-3229	276	77	reserve	reserve	NOUN
cjal-3229	276	78	,	,	PUNCT
cjal-3229	276	79	and	and	CCONJ
cjal-3229	276	80	the	the	DET
cjal-3229	276	81	balance	balance	NOUN
cjal-3229	276	82	of	of	ADP
cjal-3229	276	83	said	say	VERB
cjal-3229	276	84	reserve	reserve	NOUN
cjal-3229	276	85	is	be	AUX
cjal-3229	276	86	written	write	VERB
cjal-3229	276	87	on	on	ADP
cjal-3229	276	88	the	the	DET
cjal-3229	276	89	debt	debt	NOUN
cjal-3229	276	90	side	side	NOUN
cjal-3229	276	91	or	or	CCONJ
cjal-3229	276	92	the	the	DET
cjal-3229	276	93	asset	asset	NOUN
cjal-3229	276	94	side	side	NOUN
cjal-3229	276	95	of	of	ADP
cjal-3229	276	96	the	the	DET
cjal-3229	276	97	balance	balance	NOUN
cjal-3229	276	98	sheet	sheet	NOUN
cjal-3229	276	99	.	.	PUNCT
cjal-3229	277	1	",6	",6	NUM
cjal-3229	278	1	1	1	NUM
cjal-3229	278	2	it	it	PRON
cjal-3229	278	3	also	also	ADV
cjal-3229	278	4	lists	list	VERB
cjal-3229	278	5	11	11	NUM
cjal-3229	278	6	items	item	NOUN
cjal-3229	278	7	,	,	PUNCT
cjal-3229	278	8	including	include	VERB
cjal-3229	278	9	loan	loan	NOUN
cjal-3229	278	10	loss	loss	NOUN
cjal-3229	278	11	reserves	reserve	NOUN
cjal-3229	278	12	,	,	PUNCT
cjal-3229	278	13	as	as	ADP
cjal-3229	278	14	examples	example	NOUN
cjal-3229	278	15	.	.	PUNCT
cjal-3229	279	1	in	in	ADP
cjal-3229	279	2	addition	addition	NOUN
cjal-3229	279	3	,	,	PUNCT
cjal-3229	279	4	it	it	PRON
cjal-3229	279	5	states	state	VERB
cjal-3229	279	6	that	that	SCONJ
cjal-3229	279	7	"	"	PUNCT
cjal-3229	279	8	no	no	DET
cjal-3229	279	9	reserve	reserve	NOUN
cjal-3229	279	10	can	can	AUX
cjal-3229	279	11	be	be	AUX
cjal-3229	279	12	accounted	account	VERB
cjal-3229	279	13	for	for	ADP
cjal-3229	279	14	expenses	expense	NOUN
cjal-3229	279	15	or	or	CCONJ
cjal-3229	279	16	losses	loss	NOUN
cjal-3229	279	17	concerning	concern	VERB
cjal-3229	279	18	a	a	DET
cjal-3229	279	19	contingent	contingent	ADJ
cjal-3229	279	20	phenomenon	phenomenon	NOUN
cjal-3229	279	21	for	for	ADP
cjal-3229	279	22	a	a	DET
cjal-3229	279	23	low	low	ADJ
cjal-3229	279	24	probability	probability	NOUN
cjal-3229	279	25	of	of	ADP
cjal-3229	279	26	occurrence	occurrence	NOUN
cjal-3229	279	27	.	.	PUNCT
cjal-3229	279	28	"	"	PUNCT
cjal-3229	280	1	these	these	DET
cjal-3229	280	2	comments	comment	NOUN
cjal-3229	280	3	together	together	ADV
cjal-3229	280	4	represent	represent	VERB
cjal-3229	280	5	the	the	DET
cjal-3229	280	6	extent	extent	NOUN
cjal-3229	280	7	of	of	ADP
cjal-3229	280	8	the	the	DET
cjal-3229	280	9	accounting	accounting	NOUN
cjal-3229	280	10	standard	standard	NOUN
cjal-3229	280	11	and	and	CCONJ
cjal-3229	280	12	no	no	DET
cjal-3229	280	13	other	other	ADJ
cjal-3229	280	14	specific	specific	ADJ
cjal-3229	280	15	rulings	ruling	NOUN
cjal-3229	280	16	are	be	AUX
cjal-3229	280	17	in	in	ADP
cjal-3229	280	18	existence	existence	NOUN
cjal-3229	280	19	.	.	PUNCT
cjal-3229	281	1	clearly	clearly	ADV
cjal-3229	281	2	,	,	PUNCT
cjal-3229	281	3	these	these	DET
cjal-3229	281	4	comments	comment	NOUN
cjal-3229	281	5	are	be	AUX
cjal-3229	281	6	too	too	ADV
cjal-3229	281	7	simple	simple	ADJ
cjal-3229	281	8	and	and	CCONJ
cjal-3229	281	9	incomplete	incomplete	ADJ
cjal-3229	281	10	to	to	PART
cjal-3229	281	11	be	be	AUX
cjal-3229	281	12	considered	consider	VERB
cjal-3229	281	13	an	an	DET
cjal-3229	281	14	adequate	adequate	ADJ
cjal-3229	281	15	accounting	accounting	NOUN
cjal-3229	281	16	standard	standard	NOUN
cjal-3229	281	17	.	.	PUNCT
cjal-3229	282	1	consequently	consequently	ADV
cjal-3229	282	2	,	,	PUNCT
cjal-3229	282	3	since	since	SCONJ
cjal-3229	282	4	japanese	japanese	ADJ
cjal-3229	282	5	gaap	gaap	PROPN
cjal-3229	282	6	is	be	AUX
cjal-3229	282	7	insufficient	insufficient	ADJ
cjal-3229	282	8	,	,	PUNCT
cjal-3229	282	9	in	in	ADP
cjal-3229	282	10	practice	practice	NOUN
cjal-3229	282	11	it	it	PRON
cjal-3229	282	12	has	have	AUX
cjal-3229	282	13	been	be	AUX
cjal-3229	282	14	customary	customary	ADJ
cjal-3229	282	15	to	to	PART
cjal-3229	282	16	honor	honor	VERB
cjal-3229	282	17	traditional	traditional	ADJ
cjal-3229	282	18	accounting	accounting	NOUN
cjal-3229	282	19	procedures	procedure	NOUN
cjal-3229	282	20	.	.	PUNCT
cjal-3229	283	1	the	the	DET
cjal-3229	283	2	effect	effect	NOUN
cjal-3229	283	3	of	of	ADP
cjal-3229	283	4	this	this	DET
cjal-3229	283	5	practical	practical	ADJ
cjal-3229	283	6	reality	reality	NOUN
cjal-3229	283	7	is	be	AUX
cjal-3229	283	8	that	that	SCONJ
cjal-3229	283	9	companies	company	NOUN
cjal-3229	283	10	simply	simply	ADV
cjal-3229	283	11	tended	tend	VERB
cjal-3229	283	12	to	to	PART
cjal-3229	283	13	follow	follow	VERB
cjal-3229	283	14	what	what	PRON
cjal-3229	283	15	other	other	ADJ
cjal-3229	283	16	companies	company	NOUN
cjal-3229	283	17	were	be	AUX
cjal-3229	283	18	doing	do	VERB
cjal-3229	283	19	.	.	PUNCT
cjal-3229	284	1	this	this	DET
cjal-3229	284	2	practical	practical	ADJ
cjal-3229	284	3	reality	reality	NOUN
cjal-3229	284	4	did	do	AUX
cjal-3229	284	5	not	not	PART
cjal-3229	284	6	present	present	VERB
cjal-3229	284	7	any	any	DET
cjal-3229	284	8	major	major	ADJ
cjal-3229	284	9	problems	problem	NOUN
cjal-3229	284	10	during	during	ADP
cjal-3229	284	11	the	the	DET
cjal-3229	284	12	heady	heady	ADJ
cjal-3229	284	13	period	period	NOUN
cjal-3229	284	14	of	of	ADP
cjal-3229	284	15	economic	economic	ADJ
cjal-3229	284	16	growth	growth	NOUN
cjal-3229	284	17	following	follow	VERB
cjal-3229	284	18	world	world	PROPN
cjal-3229	284	19	war	war	PROPN
cjal-3229	284	20	ii	ii	PROPN
cjal-3229	284	21	,	,	PUNCT
cjal-3229	284	22	but	but	CCONJ
cjal-3229	284	23	the	the	DET
cjal-3229	284	24	exact	exact	ADJ
cjal-3229	284	25	same	same	ADJ
cjal-3229	284	26	practices	practice	NOUN
cjal-3229	284	27	have	have	AUX
cjal-3229	284	28	caused	cause	VERB
cjal-3229	284	29	problems	problem	NOUN
cjal-3229	284	30	in	in	ADP
cjal-3229	284	31	more	more	ADV
cjal-3229	284	32	recent	recent	ADJ
cjal-3229	284	33	years	year	NOUN
cjal-3229	284	34	because	because	SCONJ
cjal-3229	284	35	traditional	traditional	ADJ
cjal-3229	284	36	procedures	procedure	NOUN
cjal-3229	284	37	were	be	AUX
cjal-3229	284	38	loosely	loosely	ADV
cjal-3229	284	39	defined	define	VERB
cjal-3229	284	40	in	in	ADP
cjal-3229	284	41	all	all	PRON
cjal-3229	284	42	of	of	ADP
cjal-3229	284	43	the	the	DET
cjal-3229	284	44	financial	financial	ADJ
cjal-3229	284	45	statements	statement	NOUN
cjal-3229	284	46	of	of	ADP
cjal-3229	284	47	every	every	DET
cjal-3229	284	48	institution	institution	NOUN
cjal-3229	284	49	and	and	CCONJ
cjal-3229	284	50	enormous	enormous	ADJ
cjal-3229	284	51	loan	loan	NOUN
cjal-3229	284	52	losses	loss	NOUN
cjal-3229	284	53	were	be	AUX
cjal-3229	284	54	thereby	thereby	ADV
cjal-3229	284	55	created	create	VERB
cjal-3229	284	56	in	in	ADP
cjal-3229	284	57	a	a	DET
cjal-3229	284	58	manner	manner	NOUN
cjal-3229	284	59	never	never	ADV
cjal-3229	284	60	before	before	SCONJ
cjal-3229	284	61	experienced	experienced	ADJ
cjal-3229	284	62	.	.	PUNCT
cjal-3229	285	1	in	in	ADP
cjal-3229	285	2	particular	particular	ADJ
cjal-3229	285	3	,	,	PUNCT
cjal-3229	285	4	in	in	ADP
cjal-3229	285	5	common	common	ADJ
cjal-3229	285	6	use	use	NOUN
cjal-3229	285	7	was	be	AUX
cjal-3229	285	8	a	a	DET
cjal-3229	285	9	backward	backward	ADJ
cjal-3229	285	10	calculation	calculation	NOUN
cjal-3229	285	11	of	of	ADP
cjal-3229	285	12	"	"	PUNCT
cjal-3229	285	13	amortization	amortization	NOUN
cjal-3229	285	14	source	source	NOUN
cjal-3229	285	15	assets	asset	NOUN
cjal-3229	285	16	"	"	PUNCT
cjal-3229	285	17	62	62	NUM
cjal-3229	285	18	(	(	PUNCT
cjal-3229	285	19	such	such	ADJ
cjal-3229	285	20	as	as	ADP
cjal-3229	285	21	unrealized	unrealized	ADJ
cjal-3229	285	22	stock	stock	NOUN
cjal-3229	285	23	profits	profit	NOUN
cjal-3229	285	24	)	)	PUNCT
cjal-3229	285	25	.	.	PUNCT
cjal-3229	286	1	in	in	ADP
cjal-3229	286	2	other	other	ADJ
cjal-3229	286	3	words	word	NOUN
cjal-3229	286	4	,	,	PUNCT
cjal-3229	286	5	the	the	DET
cjal-3229	286	6	total	total	ADJ
cjal-3229	286	7	amount	amount	NOUN
cjal-3229	286	8	of	of	ADP
cjal-3229	286	9	funds	fund	NOUN
cjal-3229	286	10	that	that	PRON
cjal-3229	286	11	could	could	AUX
cjal-3229	286	12	be	be	AUX
cjal-3229	286	13	allocated	allocate	VERB
cjal-3229	286	14	for	for	ADP
cjal-3229	286	15	reserves	reserve	NOUN
cjal-3229	286	16	were	be	AUX
cjal-3229	286	17	first	first	ADV
cjal-3229	286	18	determined	determine	VERB
cjal-3229	286	19	,	,	PUNCT
cjal-3229	286	20	followed	follow	VERB
cjal-3229	286	21	by	by	ADP
cjal-3229	286	22	an	an	DET
cjal-3229	286	23	assessment	assessment	NOUN
cjal-3229	286	24	of	of	ADP
cjal-3229	286	25	bad	bad	ADJ
cjal-3229	286	26	loans	loan	NOUN
cjal-3229	286	27	while	while	SCONJ
cjal-3229	286	28	adjusting	adjust	VERB
cjal-3229	286	29	the	the	DET
cjal-3229	286	30	reserves	reserve	NOUN
cjal-3229	286	31	so	so	SCONJ
cjal-3229	286	32	that	that	SCONJ
cjal-3229	286	33	they	they	PRON
cjal-3229	286	34	could	could	AUX
cjal-3229	286	35	fit	fit	VERB
cjal-3229	286	36	into	into	ADP
cjal-3229	286	37	the	the	DET
cjal-3229	286	38	range	range	NOUN
cjal-3229	286	39	.	.	PUNCT
cjal-3229	287	1	therefore	therefore	ADV
cjal-3229	287	2	,	,	PUNCT
cjal-3229	287	3	it	it	PRON
cjal-3229	287	4	was	be	AUX
cjal-3229	287	5	impossible	impossible	ADJ
cjal-3229	287	6	for	for	SCONJ
cjal-3229	287	7	a	a	DET
cjal-3229	287	8	bad	bad	ADJ
cjal-3229	287	9	loan	loan	NOUN
cjal-3229	287	10	to	to	PART
cjal-3229	287	11	be	be	AUX
cjal-3229	287	12	processed	process	VERB
cjal-3229	287	13	in	in	ADP
cjal-3229	287	14	a	a	DET
cjal-3229	287	15	manner	manner	NOUN
cjal-3229	287	16	that	that	PRON
cjal-3229	287	17	would	would	AUX
cjal-3229	287	18	exceed	exceed	VERB
cjal-3229	287	19	the	the	DET
cjal-3229	287	20	amortization	amortization	NOUN
cjal-3229	287	21	source	source	NOUN
cjal-3229	287	22	assets	asset	NOUN
cjal-3229	287	23	.	.	PUNCT
cjal-3229	288	1	the	the	DET
cjal-3229	288	2	corporate	corporate	ADJ
cjal-3229	288	3	accounting	accounting	NOUN
cjal-3229	288	4	principles	principle	NOUN
cjal-3229	288	5	are	be	AUX
cjal-3229	288	6	authoritative	authoritative	ADJ
cjal-3229	288	7	in	in	ADP
cjal-3229	288	8	japan	japan	PROPN
cjal-3229	288	9	.	.	PUNCT
cjal-3229	289	1	60	60	NUM
cjal-3229	289	2	supra	supra	PROPN
cjal-3229	289	3	note	note	NOUN
cjal-3229	289	4	58	58	NUM
cjal-3229	289	5	.	.	PUNCT
cjal-3229	290	1	61	61	NUM
cjal-3229	290	2	corporate	corporate	ADJ
cjal-3229	290	3	accounting	accounting	NOUN
cjal-3229	290	4	principles	principle	NOUN
cjal-3229	290	5	,	,	PUNCT
cjal-3229	290	6	art	art	NOUN
cjal-3229	290	7	.	.	PUNCT
cjal-3229	291	1	18	18	NUM
cjal-3229	291	2	.	.	X
cjal-3229	291	3	62	62	NUM
cjal-3229	291	4	see	see	VERB
cjal-3229	291	5	"	"	PUNCT
cjal-3229	291	6	boj	boj	PROPN
cjal-3229	291	7	and	and	CCONJ
cjal-3229	291	8	fsa	fsa	PROPN
cjal-3229	291	9	,	,	PUNCT
cjal-3229	291	10	which	which	PRON
cjal-3229	291	11	is	be	AUX
cjal-3229	291	12	wrong	wrong	ADJ
cjal-3229	291	13	?	?	PUNCT
cjal-3229	291	14	"	"	PUNCT
cjal-3229	291	15	by	by	ADP
cjal-3229	291	16	tsuyoshi	tsuyoshi	PROPN
cjal-3229	291	17	kimujra	kimujra	PROPN
cjal-3229	291	18	,	,	PUNCT
cjal-3229	291	19	pp	pp	PROPN
cjal-3229	291	20	.	.	PUNCT
cjal-3229	292	1	118	118	NUM
cjal-3229	292	2	-	-	SYM
cjal-3229	292	3	125	125	NUM
cjal-3229	292	4	.	.	PUNCT
cjal-3229	293	1	bungei	bungei	PROPN
cjal-3229	293	2	shunju	shunju	NOUN
cjal-3229	293	3	,	,	PUNCT
cjal-3229	293	4	october	october	PROPN
cjal-3229	293	5	2001	2001	NUM
cjal-3229	293	6	issue	issue	NOUN
cjal-3229	293	7	.	.	PUNCT
cjal-3229	294	1	according	accord	VERB
cjal-3229	294	2	to	to	ADP
cjal-3229	294	3	the	the	DET
cjal-3229	294	4	author	author	NOUN
cjal-3229	294	5	,	,	PUNCT
cjal-3229	294	6	a	a	DET
cjal-3229	294	7	strange	strange	ADJ
cjal-3229	294	8	phenomenon	phenomenon	NOUN
cjal-3229	294	9	is	be	AUX
cjal-3229	294	10	that	that	SCONJ
cjal-3229	294	11	the	the	DET
cjal-3229	294	12	total	total	ADJ
cjal-3229	294	13	amount	amount	NOUN
cjal-3229	294	14	of	of	ADP
cjal-3229	294	15	reserve	reserve	NOUN
cjal-3229	294	16	is	be	AUX
cjal-3229	294	17	decreasing	decrease	VERB
cjal-3229	294	18	while	while	SCONJ
cjal-3229	294	19	the	the	DET
cjal-3229	294	20	remaining	remain	VERB
cjal-3229	294	21	balance	balance	NOUN
cjal-3229	294	22	of	of	ADP
cjal-3229	294	23	the	the	DET
cjal-3229	294	24	bad	bad	ADJ
cjal-3229	294	25	loans	loan	NOUN
cjal-3229	294	26	is	be	AUX
cjal-3229	294	27	increasing	increase	VERB
cjal-3229	294	28	,	,	PUNCT
cjal-3229	294	29	exemplifying	exemplify	VERB
cjal-3229	294	30	the	the	DET
cjal-3229	294	31	abovementioned	abovementioned	ADJ
cjal-3229	294	32	condition	condition	NOUN
cjal-3229	294	33	occurring	occur	VERB
cjal-3229	294	34	in	in	ADP
cjal-3229	294	35	the	the	DET
cjal-3229	294	36	actual	actual	ADJ
cjal-3229	294	37	process	process	NOUN
cjal-3229	294	38	.	.	PUNCT
cjal-3229	295	1	he	he	PRON
cjal-3229	295	2	also	also	ADV
cjal-3229	295	3	criticizes	criticize	VERB
cjal-3229	295	4	the	the	DET
cjal-3229	295	5	japanese	japanese	ADJ
cjal-3229	295	6	banks	bank	NOUN
cjal-3229	295	7	for	for	ADP
cjal-3229	295	8	unduly	unduly	ADV
cjal-3229	295	9	delaying	delay	VERB
cjal-3229	295	10	the	the	DET
cjal-3229	295	11	clean	clean	ADJ
cjal-3229	295	12	up	up	ADP
cjal-3229	295	13	process	process	NOUN
cjal-3229	295	14	of	of	ADP
cjal-3229	295	15	the	the	DET
cjal-3229	295	16	bad	bad	ADJ
cjal-3229	295	17	loans	loan	NOUN
cjal-3229	295	18	.	.	PUNCT
cjal-3229	296	1	[	[	X
cjal-3229	296	2	18:1	18:1	NUM
cjal-3229	296	3	regulations	regulation	NOUN
cjal-3229	296	4	on	on	ADP
cjal-3229	296	5	problem	problem	NOUN
cjal-3229	296	6	loans	loan	NOUN
cjal-3229	296	7	in	in	ADP
cjal-3229	296	8	japan	japan	PROPN
cjal-3229	296	9	for	for	ADP
cjal-3229	296	10	example	example	NOUN
cjal-3229	296	11	,	,	PUNCT
cjal-3229	296	12	as	as	ADV
cjal-3229	296	13	long	long	ADV
cjal-3229	296	14	as	as	SCONJ
cjal-3229	296	15	a	a	DET
cjal-3229	296	16	company	company	NOUN
cjal-3229	296	17	's	's	PART
cjal-3229	296	18	accounting	accounting	NOUN
cjal-3229	296	19	is	be	AUX
cjal-3229	296	20	done	do	VERB
cjal-3229	296	21	in	in	ADP
cjal-3229	296	22	accordance	accordance	NOUN
cjal-3229	296	23	with	with	ADP
cjal-3229	296	24	the	the	DET
cjal-3229	296	25	corporate	corporate	ADJ
cjal-3229	296	26	accounting	accounting	NOUN
cjal-3229	296	27	principles	principle	NOUN
cjal-3229	296	28	,	,	PUNCT
cjal-3229	296	29	then	then	ADV
cjal-3229	296	30	an	an	DET
cjal-3229	296	31	auditor	auditor	NOUN
cjal-3229	296	32	must	must	AUX
cjal-3229	296	33	perforce	perforce	VERB
cjal-3229	296	34	issue	issue	VERB
cjal-3229	296	35	a	a	DET
cjal-3229	296	36	favorable	favorable	ADJ
cjal-3229	296	37	opinion	opinion	NOUN
cjal-3229	296	38	.	.	PUNCT
cjal-3229	297	1	therefore	therefore	ADV
cjal-3229	297	2	,	,	PUNCT
cjal-3229	297	3	it	it	PRON
cjal-3229	297	4	can	can	AUX
cjal-3229	297	5	be	be	AUX
cjal-3229	297	6	safely	safely	ADV
cjal-3229	297	7	assumed	assume	VERB
cjal-3229	297	8	that	that	SCONJ
cjal-3229	297	9	the	the	DET
cjal-3229	297	10	root	root	NOUN
cjal-3229	297	11	cause	cause	NOUN
cjal-3229	297	12	of	of	ADP
cjal-3229	297	13	the	the	DET
cjal-3229	297	14	delay	delay	NOUN
cjal-3229	297	15	in	in	ADP
cjal-3229	297	16	determining	determine	VERB
cjal-3229	297	17	the	the	DET
cjal-3229	297	18	amounts	amount	NOUN
cjal-3229	297	19	of	of	ADP
cjal-3229	297	20	bad	bad	ADJ
cjal-3229	297	21	loans	loan	NOUN
cjal-3229	297	22	was	be	AUX
cjal-3229	297	23	in	in	ADP
cjal-3229	297	24	the	the	DET
cjal-3229	297	25	simplistic	simplistic	ADJ
cjal-3229	297	26	and	and	CCONJ
cjal-3229	297	27	inexact	inexact	ADJ
cjal-3229	297	28	approach	approach	NOUN
cjal-3229	297	29	of	of	ADP
cjal-3229	297	30	the	the	DET
cjal-3229	297	31	"	"	PUNCT
cjal-3229	297	32	corporate	corporate	ADJ
cjal-3229	297	33	accounting	accounting	NOUN
cjal-3229	297	34	principles	principle	NOUN
cjal-3229	297	35	.	.	PUNCT
cjal-3229	297	36	"	"	PUNCT
cjal-3229	298	1	note	note	VERB
cjal-3229	298	2	that	that	SCONJ
cjal-3229	298	3	if	if	SCONJ
cjal-3229	298	4	the	the	DET
cjal-3229	298	5	u.s	u.s	PROPN
cjal-3229	298	6	.	.	PROPN
cjal-3229	298	7	accounting	accounting	PROPN
cjal-3229	298	8	standard	standard	NOUN
cjal-3229	298	9	regarding	regard	VERB
cjal-3229	298	10	bad	bad	ADJ
cjal-3229	298	11	debt	debt	NOUN
cjal-3229	298	12	reserves	reserve	NOUN
cjal-3229	298	13	had	have	AUX
cjal-3229	298	14	been	be	AUX
cjal-3229	298	15	applied	apply	VERB
cjal-3229	298	16	,	,	PUNCT
cjal-3229	298	17	a	a	DET
cjal-3229	298	18	loan	loan	NOUN
cjal-3229	298	19	balance	balance	NOUN
cjal-3229	298	20	,	,	PUNCT
cjal-3229	298	21	after	after	ADP
cjal-3229	298	22	deducting	deduct	VERB
cjal-3229	298	23	reserves	reserve	NOUN
cjal-3229	298	24	,	,	PUNCT
cjal-3229	298	25	must	must	AUX
cjal-3229	298	26	be	be	AUX
cjal-3229	298	27	specified	specify	VERB
cjal-3229	298	28	in	in	ADP
cjal-3229	298	29	a	a	DET
cjal-3229	298	30	"	"	PUNCT
cjal-3229	298	31	net	net	ADJ
cjal-3229	298	32	realizable	realizable	ADJ
cjal-3229	298	33	value	value	NOUN
cjal-3229	298	34	"	"	PUNCT
cjal-3229	298	35	account	account	NOUN
cjal-3229	298	36	.	.	PUNCT
cjal-3229	299	1	63	63	NUM
cjal-3229	299	2	an	an	DET
cjal-3229	299	3	accounting	accounting	NOUN
cjal-3229	299	4	standard	standard	NOUN
cjal-3229	299	5	,	,	PUNCT
cjal-3229	299	6	from	from	ADP
cjal-3229	299	7	an	an	DET
cjal-3229	299	8	international	international	ADJ
cjal-3229	299	9	standpoint	standpoint	NOUN
cjal-3229	299	10	,	,	PUNCT
cjal-3229	299	11	is	be	AUX
cjal-3229	299	12	a	a	DET
cjal-3229	299	13	rule	rule	NOUN
cjal-3229	299	14	generally	generally	ADV
cjal-3229	299	15	accepted	accept	VERB
cjal-3229	299	16	internationally	internationally	ADV
cjal-3229	299	17	and	and	CCONJ
cjal-3229	299	18	aimed	aim	VERB
cjal-3229	299	19	at	at	ADP
cjal-3229	299	20	the	the	DET
cjal-3229	299	21	proper	proper	ADJ
cjal-3229	299	22	representation	representation	NOUN
cjal-3229	299	23	of	of	ADP
cjal-3229	299	24	fair	fair	ADJ
cjal-3229	299	25	and	and	CCONJ
cjal-3229	299	26	legal	legal	ADJ
cjal-3229	299	27	accounting	accounting	NOUN
cjal-3229	299	28	practices	practice	NOUN
cjal-3229	299	29	.	.	PUNCT
cjal-3229	300	1	it	it	PRON
cjal-3229	300	2	is	be	AUX
cjal-3229	300	3	not	not	PART
cjal-3229	300	4	something	something	PRON
cjal-3229	300	5	that	that	PRON
cjal-3229	300	6	should	should	AUX
cjal-3229	300	7	evolve	evolve	VERB
cjal-3229	300	8	over	over	ADP
cjal-3229	300	9	time	time	NOUN
cjal-3229	300	10	through	through	ADP
cjal-3229	300	11	practice	practice	NOUN
cjal-3229	300	12	,	,	PUNCT
cjal-3229	300	13	but	but	CCONJ
cjal-3229	300	14	rather	rather	ADV
cjal-3229	300	15	something	something	PRON
cjal-3229	300	16	that	that	PRON
cjal-3229	300	17	should	should	AUX
cjal-3229	300	18	be	be	AUX
cjal-3229	300	19	constituted	constitute	VERB
cjal-3229	300	20	by	by	ADP
cjal-3229	300	21	a	a	DET
cjal-3229	300	22	sound	sound	ADJ
cjal-3229	300	23	theoretical	theoretical	ADJ
cjal-3229	300	24	basis	basis	NOUN
cjal-3229	300	25	tied	tie	VERB
cjal-3229	300	26	to	to	ADP
cjal-3229	300	27	the	the	DET
cjal-3229	300	28	goal	goal	NOUN
cjal-3229	300	29	of	of	ADP
cjal-3229	300	30	providing	provide	VERB
cjal-3229	300	31	proper	proper	ADJ
cjal-3229	300	32	information	information	NOUN
cjal-3229	300	33	disclosure	disclosure	NOUN
cjal-3229	300	34	.	.	PUNCT
cjal-3229	301	1	the	the	DET
cjal-3229	301	2	accounting	accounting	NOUN
cjal-3229	301	3	standaids	standaid	NOUN
cjal-3229	301	4	used	use	VERB
cjal-3229	301	5	in	in	ADP
cjal-3229	301	6	the	the	DET
cjal-3229	301	7	u.s	u.s	PROPN
cjal-3229	301	8	.	.	PROPN
cjal-3229	301	9	and	and	CCONJ
cjal-3229	301	10	europe	europe	PROPN
cjal-3229	301	11	are	be	AUX
cjal-3229	301	12	researched	research	VERB
cjal-3229	301	13	and	and	CCONJ
cjal-3229	301	14	upgraded	upgrade	VERB
cjal-3229	301	15	constantly	constantly	ADV
cjal-3229	301	16	by	by	ADP
cjal-3229	301	17	permanently	permanently	ADV
cjal-3229	301	18	established	establish	VERB
cjal-3229	301	19	organizations	organization	NOUN
cjal-3229	301	20	to	to	PART
cjal-3229	301	21	keep	keep	VERB
cjal-3229	301	22	up	up	ADP
cjal-3229	301	23	with	with	ADP
cjal-3229	301	24	economic	economic	ADJ
cjal-3229	301	25	changes	change	NOUN
cjal-3229	301	26	and	and	CCONJ
cjal-3229	301	27	trends	trend	NOUN
cjal-3229	301	28	.	.	PUNCT
cjal-3229	302	1	the	the	DET
cjal-3229	302	2	japanese	japanese	ADJ
cjal-3229	302	3	corporate	corporate	ADJ
cjal-3229	302	4	accounting	accounting	NOUN
cjal-3229	302	5	principles	principle	NOUN
cjal-3229	302	6	,	,	PUNCT
cjal-3229	302	7	developed	develop	VERB
cjal-3229	302	8	more	more	ADJ
cjal-3229	302	9	than	than	ADP
cjal-3229	302	10	half	half	DET
cjal-3229	302	11	a	a	PRON
cjal-3229	302	12	century	century	NOUN
cjal-3229	302	13	before	before	ADV
cjal-3229	302	14	,	,	PUNCT
cjal-3229	302	15	have	have	AUX
cjal-3229	302	16	become	become	VERB
cjal-3229	302	17	extremely	extremely	ADV
cjal-3229	302	18	divergent	divergent	ADJ
cjal-3229	302	19	from	from	ADP
cjal-3229	302	20	current	current	ADJ
cjal-3229	302	21	international	international	ADJ
cjal-3229	302	22	standards	standard	NOUN
cjal-3229	302	23	and	and	CCONJ
cjal-3229	302	24	can	can	AUX
cjal-3229	302	25	no	no	ADV
cjal-3229	302	26	longer	long	ADV
cjal-3229	302	27	be	be	AUX
cjal-3229	302	28	deemed	deem	VERB
cjal-3229	302	29	fit	fit	ADJ
cjal-3229	302	30	for	for	ADP
cjal-3229	302	31	today	today	NOUN
cjal-3229	302	32	's	's	PART
cjal-3229	302	33	economy	economy	NOUN
cjal-3229	302	34	.	.	PUNCT
cjal-3229	303	1	64	64	NUM
cjal-3229	303	2	the	the	DET
cjal-3229	303	3	problem	problem	NOUN
cjal-3229	303	4	is	be	AUX
cjal-3229	303	5	that	that	SCONJ
cjal-3229	303	6	even	even	ADV
cjal-3229	303	7	the	the	DET
cjal-3229	303	8	japanese	japanese	ADJ
cjal-3229	303	9	government	government	NOUN
cjal-3229	303	10	,	,	PUNCT
cjal-3229	303	11	in	in	ADP
cjal-3229	303	12	the	the	DET
cjal-3229	303	13	form	form	NOUN
cjal-3229	303	14	of	of	ADP
cjal-3229	303	15	the	the	DET
cjal-3229	303	16	fsa	fsa	PROPN
cjal-3229	303	17	,	,	PUNCT
cjal-3229	303	18	continued	continue	VERB
cjal-3229	303	19	to	to	PART
cjal-3229	303	20	honor	honor	VERB
cjal-3229	303	21	existing	exist	VERB
cjal-3229	303	22	these	these	DET
cjal-3229	303	23	inexact	inexact	ADJ
cjal-3229	303	24	corporate	corporate	ADJ
cjal-3229	303	25	accounting	accounting	NOUN
cjal-3229	303	26	principles	principle	NOUN
cjal-3229	303	27	.	.	PUNCT
cjal-3229	304	1	the	the	DET
cjal-3229	304	2	fsa	fsa	PROPN
cjal-3229	304	3	also	also	ADV
cjal-3229	304	4	provides	provide	VERB
cjal-3229	304	5	administrative	administrative	ADJ
cjal-3229	304	6	services	service	NOUN
cjal-3229	304	7	through	through	ADP
cjal-3229	304	8	the	the	DET
cjal-3229	304	9	corporate	corporate	ADJ
cjal-3229	304	10	accounting	accounting	NOUN
cjal-3229	304	11	rule	rule	NOUN
cjal-3229	304	12	council,65	council,65	NOUN
cjal-3229	304	13	which	which	PRON
cjal-3229	304	14	prepares	prepare	VERB
cjal-3229	304	15	the	the	DET
cjal-3229	304	16	accounting	accounting	NOUN
cjal-3229	304	17	principles	principle	NOUN
cjal-3229	304	18	.	.	PUNCT
cjal-3229	305	1	in	in	ADP
cjal-3229	305	2	addition	addition	NOUN
cjal-3229	305	3	,	,	PUNCT
cjal-3229	305	4	the	the	DET
cjal-3229	305	5	fsa	fsa	PROPN
cjal-3229	305	6	also	also	ADV
cjal-3229	305	7	includes	include	VERB
cjal-3229	305	8	the	the	DET
cjal-3229	305	9	banking	banking	NOUN
cjal-3229	305	10	supervisory	supervisory	NOUN
cjal-3229	305	11	63	63	NUM
cjal-3229	305	12	"	"	PUNCT
cjal-3229	305	13	net	net	ADJ
cjal-3229	305	14	realizable	realizable	ADJ
cjal-3229	305	15	value	value	NOUN
cjal-3229	305	16	"	"	PUNCT
cjal-3229	305	17	is	be	AUX
cjal-3229	305	18	a	a	DET
cjal-3229	305	19	method	method	NOUN
cjal-3229	305	20	of	of	ADP
cjal-3229	305	21	determining	determine	VERB
cjal-3229	305	22	the	the	DET
cjal-3229	305	23	present	present	ADJ
cjal-3229	305	24	value	value	NOUN
cjal-3229	305	25	of	of	ADP
cjal-3229	305	26	a	a	DET
cjal-3229	305	27	troubled	troubled	ADJ
cjal-3229	305	28	asset	asset	NOUN
cjal-3229	305	29	to	to	ADP
cjal-3229	305	30	its	its	PRON
cjal-3229	305	31	present	present	ADJ
cjal-3229	305	32	owner	owner	NOUN
cjal-3229	305	33	based	base	VERB
cjal-3229	305	34	on	on	ADP
cjal-3229	305	35	the	the	DET
cjal-3229	305	36	assumption	assumption	NOUN
cjal-3229	305	37	that	that	SCONJ
cjal-3229	305	38	the	the	DET
cjal-3229	305	39	asset	asset	NOUN
cjal-3229	305	40	will	will	AUX
cjal-3229	305	41	be	be	AUX
cjal-3229	305	42	held	hold	VERB
cjal-3229	305	43	for	for	ADP
cjal-3229	305	44	a	a	DET
cjal-3229	305	45	period	period	NOUN
cjal-3229	305	46	of	of	ADP
cjal-3229	305	47	time	time	NOUN
cjal-3229	305	48	and	and	CCONJ
cjal-3229	305	49	sold	sell	VERB
cjal-3229	305	50	at	at	ADP
cjal-3229	305	51	some	some	DET
cjal-3229	305	52	future	future	ADJ
cjal-3229	305	53	date	date	NOUN
cjal-3229	305	54	.	.	PUNCT
cjal-3229	306	1	the	the	DET
cjal-3229	306	2	present	present	ADJ
cjal-3229	306	3	value	value	NOUN
cjal-3229	306	4	includes	include	VERB
cjal-3229	306	5	future	future	ADJ
cjal-3229	306	6	earnings	earning	NOUN
cjal-3229	306	7	and	and	CCONJ
cjal-3229	306	8	the	the	DET
cjal-3229	306	9	asset	asset	NOUN
cjal-3229	306	10	is	be	AUX
cjal-3229	306	11	expected	expect	VERB
cjal-3229	306	12	to	to	PART
cjal-3229	306	13	generate	generate	VERB
cjal-3229	306	14	,	,	PUNCT
cjal-3229	306	15	less	less	ADJ
cjal-3229	306	16	the	the	DET
cjal-3229	306	17	cost	cost	NOUN
cjal-3229	306	18	of	of	ADP
cjal-3229	306	19	owning	owning	NOUN
cjal-3229	306	20	,	,	PUNCT
cjal-3229	306	21	holding	hold	VERB
cjal-3229	306	22	,	,	PUNCT
cjal-3229	306	23	developing	develop	VERB
cjal-3229	306	24	and	and	CCONJ
cjal-3229	306	25	operating	operate	VERB
cjal-3229	306	26	the	the	DET
cjal-3229	306	27	asset	asset	NOUN
cjal-3229	306	28	.	.	PUNCT
cjal-3229	307	1	to	to	PART
cjal-3229	307	2	compensate	compensate	VERB
cjal-3229	307	3	for	for	ADP
cjal-3229	307	4	these	these	DET
cjal-3229	307	5	costs	cost	NOUN
cjal-3229	307	6	,	,	PUNCT
cjal-3229	307	7	the	the	DET
cjal-3229	307	8	asset	asset	NOUN
cjal-3229	307	9	's	's	PART
cjal-3229	307	10	projected	project	VERB
cjal-3229	307	11	future	future	ADJ
cjal-3229	307	12	net	net	ADJ
cjal-3229	307	13	cash	cash	NOUN
cjal-3229	307	14	flows	flow	NOUN
cjal-3229	307	15	are	be	AUX
cjal-3229	307	16	discounted	discount	VERB
cjal-3229	307	17	using	use	VERB
cjal-3229	307	18	a	a	DET
cjal-3229	307	19	formula	formula	NOUN
cjal-3229	307	20	that	that	PRON
cjal-3229	307	21	incorporates	incorporate	VERB
cjal-3229	307	22	the	the	DET
cjal-3229	307	23	cost	cost	NOUN
cjal-3229	307	24	of	of	ADP
cjal-3229	307	25	capital	capital	NOUN
cjal-3229	307	26	(	(	PUNCT
cjal-3229	307	27	the	the	DET
cjal-3229	307	28	cost	cost	NOUN
cjal-3229	307	29	of	of	ADP
cjal-3229	307	30	paying	pay	VERB
cjal-3229	307	31	dividends	dividend	NOUN
cjal-3229	307	32	and	and	CCONJ
cjal-3229	307	33	interest	interest	NOUN
cjal-3229	307	34	)	)	PUNCT
cjal-3229	307	35	.	.	PUNCT
cjal-3229	308	1	net	net	ADJ
cjal-3229	308	2	realizable	realizable	ADJ
cjal-3229	308	3	value	value	NOUN
cjal-3229	308	4	,	,	PUNCT
cjal-3229	308	5	therefore	therefore	ADV
cjal-3229	308	6	,	,	PUNCT
cjal-3229	308	7	is	be	AUX
cjal-3229	308	8	based	base	VERB
cjal-3229	308	9	on	on	ADP
cjal-3229	308	10	a	a	DET
cjal-3229	308	11	formula	formula	NOUN
cjal-3229	308	12	incorporating	incorporate	VERB
cjal-3229	308	13	what	what	PRON
cjal-3229	308	14	the	the	DET
cjal-3229	308	15	asset	asset	NOUN
cjal-3229	308	16	must	must	AUX
cjal-3229	308	17	earning	earn	VERB
cjal-3229	308	18	order	order	NOUN
cjal-3229	308	19	to	to	PART
cjal-3229	308	20	pay	pay	VERB
cjal-3229	308	21	for	for	ADP
cjal-3229	308	22	its	its	PRON
cjal-3229	308	23	share	share	NOUN
cjal-3229	308	24	of	of	ADP
cjal-3229	308	25	the	the	DET
cjal-3229	308	26	costs	cost	NOUN
cjal-3229	308	27	of	of	ADP
cjal-3229	308	28	running	run	VERB
cjal-3229	308	29	the	the	DET
cjal-3229	308	30	business	business	NOUN
cjal-3229	308	31	.	.	PUNCT
cjal-3229	309	1	net	net	ADJ
cjal-3229	309	2	realizable	realizable	ADJ
cjal-3229	309	3	value	value	NOUN
cjal-3229	309	4	is	be	AUX
cjal-3229	309	5	one	one	NUM
cjal-3229	309	6	accounting	accounting	NOUN
cjal-3229	309	7	method	method	NOUN
cjal-3229	309	8	used	use	VERB
cjal-3229	309	9	to	to	PART
cjal-3229	309	10	calculate	calculate	VERB
cjal-3229	309	11	the	the	DET
cjal-3229	309	12	present	present	ADJ
cjal-3229	309	13	value	value	NOUN
cjal-3229	309	14	of	of	ADP
cjal-3229	309	15	an	an	DET
cjal-3229	309	16	asset	asset	NOUN
cjal-3229	309	17	(	(	PUNCT
cjal-3229	309	18	a	a	DET
cjal-3229	309	19	loan	loan	NOUN
cjal-3229	309	20	)	)	PUNCT
cjal-3229	309	21	at	at	ADP
cjal-3229	309	22	some	some	DET
cjal-3229	309	23	point	point	NOUN
cjal-3229	309	24	after	after	SCONJ
cjal-3229	309	25	the	the	DET
cjal-3229	309	26	loan	loan	NOUN
cjal-3229	309	27	has	have	AUX
cjal-3229	309	28	become	become	VERB
cjal-3229	309	29	past	past	ADJ
cjal-3229	309	30	due	due	ADJ
cjal-3229	309	31	and	and	CCONJ
cjal-3229	309	32	a	a	DET
cjal-3229	309	33	book	book	NOUN
cjal-3229	309	34	value	value	NOUN
cjal-3229	309	35	is	be	AUX
cjal-3229	309	36	no	no	PRON
cjal-3229	309	37	longer	long	ADV
cjal-3229	309	38	valid	valid	ADJ
cjal-3229	309	39	.	.	PUNCT
cjal-3229	310	1	the	the	DET
cjal-3229	310	2	synonym	synonym	NOUN
cjal-3229	310	3	is	be	AUX
cjal-3229	310	4	"	"	PUNCT
cjal-3229	310	5	fair	fair	ADJ
cjal-3229	310	6	value	value	NOUN
cjal-3229	310	7	"	"	PUNCT
cjal-3229	310	8	.	.	PUNCT
cjal-3229	311	1	for	for	ADP
cjal-3229	311	2	the	the	DET
cjal-3229	311	3	discussion	discussion	NOUN
cjal-3229	311	4	of	of	ADP
cjal-3229	311	5	"	"	PUNCT
cjal-3229	311	6	fair	fair	ADJ
cjal-3229	311	7	value	value	NOUN
cjal-3229	311	8	"	"	PUNCT
cjal-3229	311	9	measurements	measurement	NOUN
cjal-3229	311	10	by	by	ADP
cjal-3229	311	11	fasb	fasb	NOUN
cjal-3229	311	12	,	,	PUNCT
cjal-3229	311	13	see	see	VERB
cjal-3229	311	14	http://www.fasb.org/proiect/fv	http://www.fasb.org/proiect/fv	NOUN
cjal-3229	311	15	measurement.shtml	measurement.shtml	NOUN
cjal-3229	311	16	.	.	PUNCT
cjal-3229	312	1	64	64	NUM
cjal-3229	312	2	the	the	DET
cjal-3229	312	3	term	term	NOUN
cjal-3229	312	4	"	"	PUNCT
cjal-3229	312	5	accounting	accounting	NOUN
cjal-3229	312	6	principles	principle	NOUN
cjal-3229	312	7	"	"	PUNCT
cjal-3229	312	8	is	be	AUX
cjal-3229	312	9	not	not	PART
cjal-3229	312	10	a	a	DET
cjal-3229	312	11	term	term	NOUN
cjal-3229	312	12	recognized	recognize	VERB
cjal-3229	312	13	internationally	internationally	ADV
cjal-3229	312	14	.	.	PUNCT
cjal-3229	313	1	it	it	PRON
cjal-3229	313	2	is	be	AUX
cjal-3229	313	3	called	call	VERB
cjal-3229	313	4	"	"	PUNCT
cjal-3229	313	5	financial	financial	ADJ
cjal-3229	313	6	accounting	accounting	NOUN
cjal-3229	313	7	standards	standard	NOUN
cjal-3229	313	8	"	"	PUNCT
cjal-3229	313	9	in	in	ADP
cjal-3229	313	10	the	the	DET
cjal-3229	313	11	united	united	PROPN
cjal-3229	313	12	states	states	PROPN
cjal-3229	313	13	,	,	PUNCT
cjal-3229	313	14	and	and	CCONJ
cjal-3229	313	15	will	will	AUX
cjal-3229	313	16	be	be	AUX
cjal-3229	313	17	called	call	VERB
cjal-3229	313	18	"	"	PUNCT
cjal-3229	313	19	international	international	ADJ
cjal-3229	313	20	financial	financial	ADJ
cjal-3229	313	21	reporting	reporting	NOUN
cjal-3229	313	22	standards	standard	NOUN
cjal-3229	313	23	(	(	PUNCT
cjal-3229	313	24	ifrs	ifrs	NOUN
cjal-3229	313	25	)	)	PUNCT
cjal-3229	313	26	"	"	PUNCT
cjal-3229	313	27	by	by	ADP
cjal-3229	313	28	the	the	DET
cjal-3229	313	29	international	international	PROPN
cjal-3229	313	30	accounting	accounting	PROPN
cjal-3229	313	31	standard	standard	PROPN
cjal-3229	313	32	board	board	PROPN
cjal-3229	313	33	(	(	PUNCT
cjal-3229	313	34	30	30	NUM
cjal-3229	313	35	cannon	cannon	PROPN
cjal-3229	313	36	st	st	PROPN
cjal-3229	313	37	.	.	PROPN
cjal-3229	313	38	london	london	PROPN
cjal-3229	313	39	ec4	ec4	PROPN
cjal-3229	313	40	m	m	PROPN
cjal-3229	313	41	6xh	6xh	ADJ
cjal-3229	313	42	,	,	PUNCT
cjal-3229	313	43	u.k	u.k	PROPN
cjal-3229	313	44	.	.	PROPN
cjal-3229	313	45	hereafter	hereafter	PROPN
cjal-3229	313	46	,	,	PUNCT
cjal-3229	313	47	"	"	PUNCT
cjal-3229	313	48	iasb	iasb	ADJ
cjal-3229	313	49	.	.	PUNCT
cjal-3229	313	50	"	"	PUNCT
cjal-3229	313	51	)	)	PUNCT
cjal-3229	313	52	in	in	ADP
cjal-3229	313	53	its	its	PRON
cjal-3229	313	54	new	new	ADJ
cjal-3229	313	55	standards	standard	NOUN
cjal-3229	313	56	still	still	ADV
cjal-3229	313	57	to	to	PART
cjal-3229	313	58	be	be	AUX
cjal-3229	313	59	published	publish	VERB
cjal-3229	313	60	.	.	PUNCT
cjal-3229	314	1	for	for	ADP
cjal-3229	314	2	the	the	DET
cjal-3229	314	3	details	detail	NOUN
cjal-3229	314	4	of	of	ADP
cjal-3229	314	5	iasb	iasb	NOUN
cjal-3229	314	6	,	,	PUNCT
cjal-3229	314	7	see	see	VERB
cjal-3229	314	8	http:/	http:/	PROPN
cjal-3229	314	9	www.iasb.org.uk	www.iasb.org.uk	NOUN
cjal-3229	314	10	.	.	PUNCT
cjal-3229	315	1	5	5	NUM
cjal-3229	315	2	it	it	PRON
cjal-3229	315	3	was	be	AUX
cjal-3229	315	4	established	establish	VERB
cjal-3229	315	5	in	in	ADP
cjal-3229	315	6	the	the	DET
cjal-3229	315	7	government	government	NOUN
cjal-3229	315	8	as	as	ADP
cjal-3229	315	9	a	a	DET
cjal-3229	315	10	control	control	NOUN
cjal-3229	315	11	organ	organ	NOUN
cjal-3229	315	12	to	to	PART
cjal-3229	315	13	restore	restore	VERB
cjal-3229	315	14	the	the	DET
cjal-3229	315	15	japanese	japanese	ADJ
cjal-3229	315	16	economy	economy	NOUN
cjal-3229	315	17	after	after	ADP
cjal-3229	315	18	world	world	PROPN
cjal-3229	315	19	war	war	PROPN
cjal-3229	315	20	ii	ii	PROPN
cjal-3229	315	21	in	in	ADP
cjal-3229	315	22	1946	1946	NUM
cjal-3229	315	23	and	and	CCONJ
cjal-3229	315	24	was	be	AUX
cjal-3229	315	25	abolished	abolish	VERB
cjal-3229	315	26	in	in	ADP
cjal-3229	315	27	1952	1952	NUM
cjal-3229	315	28	since	since	SCONJ
cjal-3229	315	29	it	it	PRON
cjal-3229	315	30	finished	finish	VERB
cjal-3229	315	31	the	the	DET
cjal-3229	315	32	functions	function	NOUN
cjal-3229	315	33	.	.	PUNCT
cjal-3229	316	1	see	see	VERB
cjal-3229	316	2	http://www.nira.zo.ip/pubi/seikenv08n07.html	http://www.nira.zo.ip/pubi/seikenv08n07.html	PRON
cjal-3229	316	3	.	.	PUNCT
cjal-3229	317	1	2004	2004	NUM
cjal-3229	317	2	]	]	PUNCT
cjal-3229	317	3	columbia	columbia	PROPN
cjal-3229	317	4	journal	journal	PROPN
cjal-3229	317	5	of	of	ADP
cjal-3229	317	6	asian	asian	PROPN
cjal-3229	317	7	la	la	PROPN
cjal-3229	317	8	w	w	PROPN
cjal-3229	317	9	agency	agency	NOUN
cjal-3229	317	10	.	.	PUNCT
cjal-3229	318	1	66	66	NUM
cjal-3229	319	1	the	the	DET
cjal-3229	319	2	fsa	fsa	PROPN
cjal-3229	319	3	has	have	AUX
cjal-3229	319	4	clearly	clearly	ADV
cjal-3229	319	5	long	long	ADV
cjal-3229	319	6	been	be	AUX
cjal-3229	319	7	in	in	ADP
cjal-3229	319	8	a	a	DET
cjal-3229	319	9	position	position	NOUN
cjal-3229	319	10	to	to	PART
cjal-3229	319	11	improve	improve	VERB
cjal-3229	319	12	the	the	DET
cjal-3229	319	13	accounting	accounting	NOUN
cjal-3229	319	14	principles	principle	NOUN
cjal-3229	319	15	once	once	SCONJ
cjal-3229	319	16	problems	problem	NOUN
cjal-3229	319	17	were	be	AUX
cjal-3229	319	18	identified	identify	VERB
cjal-3229	319	19	.	.	PUNCT
cjal-3229	320	1	the	the	DET
cjal-3229	320	2	biggest	big	ADJ
cjal-3229	320	3	barrier	barrier	NOUN
cjal-3229	320	4	,	,	PUNCT
cjal-3229	320	5	in	in	ADP
cjal-3229	320	6	hindsight	hindsight	ADJ
cjal-3229	320	7	,	,	PUNCT
cjal-3229	320	8	to	to	ADP
cjal-3229	320	9	their	their	PRON
cjal-3229	320	10	doing	do	VERB
cjal-3229	320	11	so	so	ADV
cjal-3229	320	12	was	be	AUX
cjal-3229	320	13	the	the	DET
cjal-3229	320	14	fact	fact	NOUN
cjal-3229	320	15	that	that	SCONJ
cjal-3229	320	16	they	they	PRON
cjal-3229	320	17	did	do	AUX
cjal-3229	320	18	not	not	PART
cjal-3229	320	19	recognize	recognize	VERB
cjal-3229	320	20	the	the	DET
cjal-3229	320	21	importance	importance	NOUN
cjal-3229	320	22	of	of	ADP
cjal-3229	320	23	a	a	DET
cjal-3229	320	24	revised	revise	VERB
cjal-3229	320	25	accounting	accounting	NOUN
cjal-3229	320	26	standard.67	standard.67	NOUN
cjal-3229	320	27	also	also	ADV
cjal-3229	320	28	noteworthy	noteworthy	ADJ
cjal-3229	320	29	is	be	AUX
cjal-3229	320	30	that	that	SCONJ
cjal-3229	320	31	publicly	publicly	ADV
cjal-3229	320	32	disclosed	disclose	VERB
cjal-3229	320	33	financial	financial	ADJ
cjal-3229	320	34	statements	statement	NOUN
cjal-3229	320	35	of	of	ADP
cjal-3229	320	36	some	some	DET
cjal-3229	320	37	japanese	japanese	ADJ
cjal-3229	320	38	companies	company	NOUN
cjal-3229	320	39	are	be	AUX
cjal-3229	320	40	required	require	VERB
cjal-3229	320	41	by	by	ADP
cjal-3229	320	42	the	the	DET
cjal-3229	320	43	u.s	u.s	PROPN
cjal-3229	320	44	.	.	PROPN
cjal-3229	320	45	to	to	PART
cjal-3229	320	46	include	include	VERB
cjal-3229	320	47	a	a	DET
cjal-3229	320	48	special	special	ADJ
cjal-3229	320	49	legend	legend	NOUN
cjal-3229	320	50	on	on	ADP
cjal-3229	320	51	the	the	DET
cjal-3229	320	52	front	front	ADJ
cjal-3229	320	53	page	page	NOUN
cjal-3229	320	54	.	.	PUNCT
cjal-3229	321	1	68	68	NUM
cjal-3229	321	2	the	the	DET
cjal-3229	321	3	legend	legend	NOUN
cjal-3229	321	4	,	,	PUNCT
cjal-3229	321	5	to	to	PART
cjal-3229	321	6	be	be	AUX
cjal-3229	321	7	written	write	VERB
cjal-3229	321	8	in	in	ADP
cjal-3229	321	9	english	english	PROPN
cjal-3229	321	10	,	,	PUNCT
cjal-3229	321	11	was	be	AUX
cjal-3229	321	12	to	to	PART
cjal-3229	321	13	state	state	VERB
cjal-3229	321	14	something	something	PRON
cjal-3229	321	15	along	along	ADP
cjal-3229	321	16	the	the	DET
cjal-3229	321	17	lines	line	NOUN
cjal-3229	321	18	of	of	ADP
cjal-3229	321	19	the	the	DET
cjal-3229	321	20	following	following	NOUN
cjal-3229	321	21	:	:	PUNCT
cjal-3229	321	22	"	"	PUNCT
cjal-3229	321	23	this	this	PRON
cjal-3229	321	24	is	be	AUX
cjal-3229	321	25	prepared	prepare	VERB
cjal-3229	321	26	in	in	ADP
cjal-3229	321	27	accordance	accordance	NOUN
cjal-3229	321	28	with	with	ADP
cjal-3229	321	29	the	the	DET
cjal-3229	321	30	japanese	japanese	ADJ
cjal-3229	321	31	securities	securities	PROPN
cjal-3229	321	32	exchange	exchange	PROPN
cjal-3229	321	33	law	law	PROPN
cjal-3229	321	34	and	and	CCONJ
cjal-3229	321	35	accounting	accounting	NOUN
cjal-3229	321	36	standards	standard	NOUN
cjal-3229	321	37	,	,	PUNCT
cjal-3229	321	38	and	and	CCONJ
cjal-3229	321	39	not	not	PART
cjal-3229	321	40	under	under	ADP
cjal-3229	321	41	the	the	DET
cjal-3229	321	42	accounting	accounting	NOUN
cjal-3229	321	43	standards	standard	NOUN
cjal-3229	321	44	of	of	ADP
cjal-3229	321	45	any	any	DET
cjal-3229	321	46	other	other	ADJ
cjal-3229	321	47	country	country	NOUN
cjal-3229	321	48	.	.	PUNCT
cjal-3229	321	49	"	"	PUNCT
cjal-3229	322	1	69	69	NUM
cjal-3229	322	2	this	this	DET
cjal-3229	322	3	requirement	requirement	NOUN
cjal-3229	322	4	was	be	AUX
cjal-3229	322	5	imposed	impose	VERB
cjal-3229	322	6	by	by	ADP
cjal-3229	322	7	the	the	DET
cjal-3229	322	8	u.s	u.s	PROPN
cjal-3229	322	9	.	.	PROPN
cjal-3229	322	10	because	because	SCONJ
cjal-3229	322	11	the	the	DET
cjal-3229	322	12	japanese	japanese	ADJ
cjal-3229	322	13	accounting	accounting	NOUN
cjal-3229	322	14	process	process	NOUN
cjal-3229	322	15	was	be	AUX
cjal-3229	322	16	no	no	ADV
cjal-3229	322	17	longer	long	ADV
cjal-3229	322	18	trusted	trust	VERB
cjal-3229	322	19	internationally	internationally	ADV
cjal-3229	322	20	due	due	ADJ
cjal-3229	322	21	to	to	ADP
cjal-3229	322	22	japan	japan	PROPN
cjal-3229	322	23	's	's	PART
cjal-3229	322	24	closed	closed	ADJ
cjal-3229	322	25	-	-	PUNCT
cjal-3229	322	26	mindedness	mindedness	NOUN
cjal-3229	322	27	and	and	CCONJ
cjal-3229	322	28	its	its	PRON
cjal-3229	322	29	insensitivity	insensitivity	NOUN
cjal-3229	322	30	to	to	ADP
cjal-3229	322	31	what	what	PRON
cjal-3229	322	32	was	be	AUX
cjal-3229	322	33	happening	happen	VERB
cjal-3229	322	34	internationally	internationally	ADV
cjal-3229	322	35	.	.	PUNCT
cjal-3229	323	1	70	70	NUM
cjal-3229	324	1	the	the	DET
cjal-3229	324	2	problem	problem	NOUN
cjal-3229	324	3	does	do	AUX
cjal-3229	324	4	not	not	PART
cjal-3229	324	5	lie	lie	VERB
cjal-3229	324	6	with	with	ADP
cjal-3229	324	7	the	the	DET
cjal-3229	324	8	corporations	corporation	NOUN
cjal-3229	324	9	forced	force	VERB
cjal-3229	324	10	to	to	PART
cjal-3229	324	11	write	write	VERB
cjal-3229	324	12	such	such	ADJ
cjal-3229	324	13	statements	statement	NOUN
cjal-3229	324	14	,	,	PUNCT
cjal-3229	324	15	but	but	CCONJ
cjal-3229	324	16	rather	rather	ADV
cjal-3229	324	17	is	be	AUX
cjal-3229	324	18	a	a	DET
cjal-3229	324	19	result	result	NOUN
cjal-3229	324	20	of	of	ADP
cjal-3229	324	21	the	the	DET
cjal-3229	324	22	antiquated	antiquated	ADJ
cjal-3229	324	23	accounting	accounting	NOUN
cjal-3229	324	24	system	system	NOUN
cjal-3229	324	25	.	.	PUNCT
cjal-3229	325	1	the	the	DET
cjal-3229	325	2	parties	party	NOUN
cjal-3229	325	3	who	who	PRON
cjal-3229	325	4	were	be	AUX
cjal-3229	325	5	negatively	negatively	ADV
cjal-3229	325	6	affected	affect	VERB
cjal-3229	325	7	as	as	ADP
cjal-3229	325	8	a	a	DET
cjal-3229	325	9	result	result	NOUN
cjal-3229	325	10	of	of	ADP
cjal-3229	325	11	these	these	DET
cjal-3229	325	12	poor	poor	ADJ
cjal-3229	325	13	66	66	NUM
cjal-3229	325	14	the	the	DET
cjal-3229	325	15	banking	banking	NOUN
cjal-3229	325	16	supervisory	supervisory	ADJ
cjal-3229	325	17	function	function	NOUN
cjal-3229	325	18	was	be	AUX
cjal-3229	325	19	previously	previously	ADV
cjal-3229	325	20	performed	perform	VERB
cjal-3229	325	21	by	by	ADP
cjal-3229	325	22	the	the	DET
cjal-3229	325	23	mof	mof	NOUN
cjal-3229	325	24	and	and	CCONJ
cjal-3229	325	25	this	this	DET
cjal-3229	325	26	function	function	NOUN
cjal-3229	325	27	is	be	AUX
cjal-3229	325	28	now	now	ADV
cjal-3229	325	29	switched	switch	VERB
cjal-3229	325	30	to	to	ADP
cjal-3229	325	31	the	the	DET
cjal-3229	325	32	fsa	fsa	PROPN
cjal-3229	325	33	.	.	PROPN
cjal-3229	326	1	for	for	ADP
cjal-3229	326	2	the	the	DET
cjal-3229	326	3	new	new	PROPN
cjal-3229	326	4	fsa	fsa	PROPN
cjal-3229	326	5	,	,	PUNCT
cjal-3229	326	6	see	see	VERB
cjal-3229	326	7	supra	supra	PROPN
cjal-3229	326	8	note	note	PROPN
cjal-3229	326	9	10	10	NUM
cjal-3229	326	10	.	.	NOUN
cjal-3229	326	11	67	67	NUM
cjal-3229	326	12	prime	prime	PROPN
cjal-3229	326	13	minister	minister	NOUN
cjal-3229	326	14	koizumi	koizumi	PROPN
cjal-3229	326	15	frequently	frequently	ADV
cjal-3229	326	16	conferred	confer	VERB
cjal-3229	326	17	with	with	ADP
cjal-3229	326	18	the	the	DET
cjal-3229	326	19	minister	minister	NOUN
cjal-3229	326	20	of	of	ADP
cjal-3229	326	21	the	the	DET
cjal-3229	326	22	fsa	fsa	PROPN
cjal-3229	326	23	,	,	PUNCT
cjal-3229	326	24	yanagisawa	yanagisawa	PROPN
cjal-3229	326	25	,	,	PUNCT
cjal-3229	326	26	in	in	ADP
cjal-3229	326	27	order	order	NOUN
cjal-3229	326	28	to	to	PART
cjal-3229	326	29	press	press	VERB
cjal-3229	326	30	forward	forward	ADV
cjal-3229	326	31	on	on	ADP
cjal-3229	326	32	the	the	DET
cjal-3229	326	33	fundamental	fundamental	ADJ
cjal-3229	326	34	clean	clean	NOUN
cjal-3229	326	35	up	up	ADP
cjal-3229	326	36	of	of	ADP
cjal-3229	326	37	the	the	DET
cjal-3229	326	38	bad	bad	ADJ
cjal-3229	326	39	loan	loan	NOUN
cjal-3229	326	40	problem	problem	NOUN
cjal-3229	326	41	as	as	ADP
cjal-3229	326	42	his	his	PRON
cjal-3229	326	43	pet	pet	ADJ
cjal-3229	326	44	project	project	NOUN
cjal-3229	326	45	of	of	ADP
cjal-3229	326	46	the	the	DET
cjal-3229	326	47	reform	reform	NOUN
cjal-3229	326	48	he	he	PRON
cjal-3229	326	49	is	be	AUX
cjal-3229	326	50	pushing	push	VERB
cjal-3229	326	51	.	.	PUNCT
cjal-3229	327	1	the	the	DET
cjal-3229	327	2	fsa	fsa	PROPN
cjal-3229	327	3	resisted	resist	VERB
cjal-3229	327	4	the	the	DET
cjal-3229	327	5	change	change	NOUN
cjal-3229	327	6	claiming	claim	VERB
cjal-3229	327	7	that	that	SCONJ
cjal-3229	327	8	they	they	PRON
cjal-3229	327	9	"	"	PUNCT
cjal-3229	327	10	can	can	AUX
cjal-3229	327	11	not	not	PART
cjal-3229	327	12	issue	issue	VERB
cjal-3229	327	13	policies	policy	NOUN
cjal-3229	327	14	that	that	PRON
cjal-3229	327	15	contradict	contradict	VERB
cjal-3229	327	16	with	with	ADP
cjal-3229	327	17	the	the	DET
cjal-3229	327	18	traditional	traditional	ADJ
cjal-3229	327	19	financial	financial	ADJ
cjal-3229	327	20	administration	administration	NOUN
cjal-3229	327	21	policies	policy	NOUN
cjal-3229	327	22	and	and	CCONJ
cjal-3229	327	23	accounting	accounting	NOUN
cjal-3229	327	24	principles	principle	NOUN
cjal-3229	327	25	,	,	PUNCT
cjal-3229	327	26	"	"	PUNCT
cjal-3229	327	27	which	which	PRON
cjal-3229	327	28	clearly	clearly	ADV
cjal-3229	327	29	shows	show	VERB
cjal-3229	327	30	fsa	fsa	PROPN
cjal-3229	327	31	's	's	PART
cjal-3229	327	32	poor	poor	ADJ
cjal-3229	327	33	understanding	understanding	NOUN
cjal-3229	327	34	of	of	ADP
cjal-3229	327	35	the	the	DET
cjal-3229	327	36	bad	bad	ADJ
cjal-3229	327	37	loan	loan	NOUN
cjal-3229	327	38	problems	problem	NOUN
cjal-3229	327	39	.	.	PUNCT
cjal-3229	328	1	for	for	ADP
cjal-3229	328	2	details	detail	NOUN
cjal-3229	328	3	,	,	PUNCT
cjal-3229	328	4	see	see	VERB
cjal-3229	328	5	nikkei	nikkei	PROPN
cjal-3229	328	6	,	,	PUNCT
cjal-3229	328	7	september	september	PROPN
cjal-3229	328	8	21	21	NUM
cjal-3229	328	9	,	,	PUNCT
cjal-3229	328	10	2002	2002	NUM
cjal-3229	328	11	p.	p.	NOUN
cjal-3229	328	12	3	3	NUM
cjal-3229	328	13	.	.	X
cjal-3229	329	1	68	68	NUM
cjal-3229	329	2	"	"	PUNCT
cjal-3229	329	3	this	this	DET
cjal-3229	329	4	inclusion	inclusion	NOUN
cjal-3229	329	5	of	of	ADP
cjal-3229	329	6	the	the	DET
cjal-3229	329	7	legend	legend	NOUN
cjal-3229	329	8	was	be	AUX
cjal-3229	329	9	requested	request	VERB
cjal-3229	329	10	by	by	ADP
cjal-3229	329	11	the	the	DET
cjal-3229	329	12	big	big	ADJ
cjal-3229	329	13	5	5	NUM
cjal-3229	329	14	accounting	accounting	NOUN
cjal-3229	329	15	firms	firm	NOUN
cjal-3229	329	16	of	of	ADP
cjal-3229	329	17	the	the	DET
cjal-3229	329	18	u.s	u.s	PROPN
cjal-3229	329	19	.	.	PROPN
cjal-3229	329	20	for	for	ADP
cjal-3229	329	21	the	the	DET
cjal-3229	329	22	details	detail	NOUN
cjal-3229	329	23	of	of	ADP
cjal-3229	329	24	the	the	DET
cjal-3229	329	25	backgrounds	background	NOUN
cjal-3229	329	26	of	of	ADP
cjal-3229	329	27	the	the	DET
cjal-3229	329	28	requestors	requestor	NOUN
cjal-3229	329	29	,	,	PUNCT
cjal-3229	329	30	see	see	VERB
cjal-3229	329	31	http://glovia.fuiitsu.com/ip/cybersmr/e4-i.html	http://glovia.fuiitsu.com/ip/cybersmr/e4-i.html	X
cjal-3229	329	32	.	.	PUNCT
cjal-3229	330	1	69	69	NUM
cjal-3229	331	1	the	the	DET
cjal-3229	331	2	following	follow	VERB
cjal-3229	331	3	is	be	AUX
cjal-3229	331	4	an	an	DET
cjal-3229	331	5	example	example	NOUN
cjal-3229	331	6	of	of	ADP
cjal-3229	331	7	a	a	DET
cjal-3229	331	8	legend	legend	NOUN
cjal-3229	331	9	.	.	PUNCT
cjal-3229	332	1	"	"	PUNCT
cjal-3229	332	2	summary	summary	NOUN
cjal-3229	332	3	of	of	ADP
cjal-3229	332	4	significant	significant	ADJ
cjal-3229	332	5	accounting	accounting	NOUN
cjal-3229	332	6	policies	policy	NOUN
cjal-3229	332	7	.	.	PUNCT
cjal-3229	333	1	the	the	DET
cjal-3229	333	2	basis	basis	NOUN
cjal-3229	333	3	of	of	ADP
cjal-3229	333	4	presentation	presentation	NOUN
cjal-3229	333	5	,	,	PUNCT
cjal-3229	333	6	nissan	nissan	PROPN
cjal-3229	333	7	motor	motor	PROPN
cjal-3229	333	8	co.	co.	PROPN
cjal-3229	333	9	,	,	PUNCT
cjal-3229	333	10	ltd	ltd	PROPN
cjal-3229	333	11	.	.	PROPN
cjal-3229	334	1	(	(	PUNCT
cjal-3229	334	2	the	the	DET
cjal-3229	334	3	"	"	PUNCT
cjal-3229	334	4	company	company	NOUN
cjal-3229	334	5	"	"	PUNCT
cjal-3229	334	6	)	)	PUNCT
cjal-3229	334	7	and	and	CCONJ
cjal-3229	334	8	its	its	PRON
cjal-3229	334	9	domestic	domestic	ADJ
cjal-3229	334	10	subsidiaries	subsidiary	NOUN
cjal-3229	334	11	maintain	maintain	VERB
cjal-3229	334	12	their	their	PRON
cjal-3229	334	13	books	book	NOUN
cjal-3229	334	14	of	of	ADP
cjal-3229	334	15	account	account	NOUN
cjal-3229	334	16	in	in	ADP
cjal-3229	334	17	conformity	conformity	NOUN
cjal-3229	334	18	with	with	ADP
cjal-3229	334	19	the	the	DET
cjal-3229	334	20	financial	financial	ADJ
cjal-3229	334	21	accounting	accounting	NOUN
cjal-3229	334	22	standards	standard	NOUN
cjal-3229	334	23	of	of	ADP
cjal-3229	334	24	japan	japan	PROPN
cjal-3229	334	25	,	,	PUNCT
cjal-3229	334	26	and	and	CCONJ
cjal-3229	334	27	its	its	PRON
cjal-3229	334	28	foreign	foreign	ADJ
cjal-3229	334	29	subsidiaries	subsidiary	NOUN
cjal-3229	334	30	maintain	maintain	VERB
cjal-3229	334	31	their	their	PRON
cjal-3229	334	32	books	book	NOUN
cjal-3229	334	33	of	of	ADP
cjal-3229	334	34	account	account	NOUN
cjal-3229	334	35	in	in	ADP
cjal-3229	334	36	conformity	conformity	NOUN
cjal-3229	334	37	with	with	ADP
cjal-3229	334	38	those	those	PRON
cjal-3229	334	39	of	of	ADP
cjal-3229	334	40	the	the	DET
cjal-3229	334	41	countries	country	NOUN
cjal-3229	334	42	of	of	ADP
cjal-3229	334	43	their	their	PRON
cjal-3229	334	44	domicile	domicile	NOUN
cjal-3229	334	45	.	.	PUNCT
cjal-3229	335	1	the	the	DET
cjal-3229	335	2	accompanying	accompanying	ADJ
cjal-3229	335	3	consolidated	consolidated	ADJ
cjal-3229	335	4	financial	financial	ADJ
cjal-3229	335	5	statements	statement	NOUN
cjal-3229	335	6	have	have	AUX
cjal-3229	335	7	been	be	AUX
cjal-3229	335	8	prepared	prepare	VERB
cjal-3229	335	9	in	in	ADP
cjal-3229	335	10	accordance	accordance	NOUN
cjal-3229	335	11	with	with	ADP
cjal-3229	335	12	accounting	accounting	NOUN
cjal-3229	335	13	principles	principle	NOUN
cjal-3229	335	14	and	and	CCONJ
cjal-3229	335	15	practices	practice	NOUN
cjal-3229	335	16	generally	generally	ADV
cjal-3229	335	17	accepted	accept	VERB
cjal-3229	335	18	in	in	ADP
cjal-3229	335	19	japan	japan	PROPN
cjal-3229	335	20	and	and	CCONJ
cjal-3229	335	21	are	be	AUX
cjal-3229	335	22	compiled	compile	VERB
cjal-3229	335	23	from	from	ADP
cjal-3229	335	24	the	the	DET
cjal-3229	335	25	consolidated	consolidated	ADJ
cjal-3229	335	26	financial	financial	ADJ
cjal-3229	335	27	statements	statement	NOUN
cjal-3229	335	28	filed	file	VERB
cjal-3229	335	29	with	with	ADP
cjal-3229	335	30	the	the	DET
cjal-3229	335	31	minister	minister	PROPN
cjal-3229	335	32	of	of	ADP
cjal-3229	335	33	finance	finance	NOUN
cjal-3229	335	34	as	as	SCONJ
cjal-3229	335	35	required	require	VERB
cjal-3229	335	36	by	by	ADP
cjal-3229	335	37	the	the	DET
cjal-3229	335	38	securities	security	NOUN
cjal-3229	335	39	exchange	exchange	PROPN
cjal-3229	335	40	law	law	PROPN
cjal-3229	335	41	of	of	ADP
cjal-3229	335	42	japan	japan	PROPN
cjal-3229	335	43	.	.	PUNCT
cjal-3229	336	1	accordingly	accordingly	ADV
cjal-3229	336	2	,	,	PUNCT
cjal-3229	336	3	the	the	DET
cjal-3229	336	4	accompanying	accompanying	ADJ
cjal-3229	336	5	consolidated	consolidated	ADJ
cjal-3229	336	6	financial	financial	ADJ
cjal-3229	336	7	statements	statement	NOUN
cjal-3229	336	8	are	be	AUX
cjal-3229	336	9	not	not	PART
cjal-3229	336	10	intended	intend	VERB
cjal-3229	336	11	to	to	PART
cjal-3229	336	12	present	present	VERB
cjal-3229	336	13	the	the	DET
cjal-3229	336	14	consolidated	consolidated	ADJ
cjal-3229	336	15	financial	financial	ADJ
cjal-3229	336	16	position	position	NOUN
cjal-3229	336	17	,	,	PUNCT
cjal-3229	336	18	results	result	NOUN
cjal-3229	336	19	of	of	ADP
cjal-3229	336	20	operations	operation	NOUN
cjal-3229	336	21	and	and	CCONJ
cjal-3229	336	22	cash	cash	NOUN
cjal-3229	336	23	flows	flow	NOUN
cjal-3229	336	24	in	in	ADP
cjal-3229	336	25	accordance	accordance	NOUN
cjal-3229	336	26	with	with	ADP
cjal-3229	336	27	accounting	accounting	NOUN
cjal-3229	336	28	principles	principle	NOUN
cjal-3229	336	29	and	and	CCONJ
cjal-3229	336	30	practices	practice	NOUN
cjal-3229	336	31	generally	generally	ADV
cjal-3229	336	32	accepted	accept	VERB
cjal-3229	336	33	in	in	ADP
cjal-3229	336	34	countries	country	NOUN
cjal-3229	336	35	and	and	CCONJ
cjal-3229	336	36	jurisdictions	jurisdiction	NOUN
cjal-3229	336	37	other	other	ADJ
cjal-3229	336	38	than	than	ADP
cjal-3229	336	39	japan	japan	PROPN
cjal-3229	336	40	.	.	PUNCT
cjal-3229	336	41	"	"	PUNCT
cjal-3229	337	1	for	for	ADP
cjal-3229	337	2	details	detail	NOUN
cjal-3229	337	3	,	,	PUNCT
cjal-3229	337	4	please	please	INTJ
cjal-3229	337	5	obtain	obtain	VERB
cjal-3229	337	6	a	a	DET
cjal-3229	337	7	pdf	pdf	NOUN
cjal-3229	337	8	file	file	NOUN
cjal-3229	337	9	of	of	ADP
cjal-3229	337	10	nissan	nissan	PROPN
cjal-3229	337	11	's	's	PART
cjal-3229	337	12	annual	annual	ADJ
cjal-3229	337	13	report	report	NOUN
cjal-3229	337	14	from	from	ADP
cjal-3229	337	15	the	the	DET
cjal-3229	337	16	nissan	nissan	PROPN
cjal-3229	337	17	home	home	NOUN
cjal-3229	337	18	page	page	NOUN
cjal-3229	337	19	on	on	ADP
cjal-3229	337	20	the	the	DET
cjal-3229	337	21	internet	internet	NOUN
cjal-3229	337	22	.	.	PUNCT
cjal-3229	338	1	the	the	DET
cjal-3229	338	2	legends	legend	NOUN
cjal-3229	338	3	of	of	ADP
cjal-3229	338	4	cautionary	cautionary	ADJ
cjal-3229	338	5	statements	statement	NOUN
cjal-3229	338	6	can	can	AUX
cjal-3229	338	7	only	only	ADV
cjal-3229	338	8	be	be	AUX
cjal-3229	338	9	found	find	VERB
cjal-3229	338	10	in	in	ADP
cjal-3229	338	11	the	the	DET
cjal-3229	338	12	english	english	ADJ
cjal-3229	338	13	version	version	NOUN
cjal-3229	338	14	of	of	ADP
cjal-3229	338	15	financial	financial	ADJ
cjal-3229	338	16	statements	statement	NOUN
cjal-3229	338	17	based	base	VERB
cjal-3229	338	18	on	on	ADP
cjal-3229	338	19	the	the	DET
cjal-3229	338	20	japanese	japanese	ADJ
cjal-3229	338	21	securities	securities	PROPN
cjal-3229	338	22	exchange	exchange	PROPN
cjal-3229	338	23	law	law	NOUN
cjal-3229	338	24	,	,	PUNCT
cjal-3229	338	25	not	not	PART
cjal-3229	338	26	in	in	ADP
cjal-3229	338	27	any	any	DET
cjal-3229	338	28	financial	financial	ADJ
cjal-3229	338	29	statements	statement	NOUN
cjal-3229	338	30	of	of	ADP
cjal-3229	338	31	sec	sec	PROPN
cjal-3229	338	32	registered	register	VERB
cjal-3229	338	33	companies	company	NOUN
cjal-3229	338	34	prepared	prepare	VERB
cjal-3229	338	35	based	base	VERB
cjal-3229	338	36	on	on	ADP
cjal-3229	338	37	the	the	DET
cjal-3229	338	38	u.s	u.s	PROPN
cjal-3229	338	39	.	.	PROPN
cjal-3229	338	40	accounting	accounting	NOUN
cjal-3229	338	41	standards	standard	NOUN
cjal-3229	338	42	.	.	PUNCT
cjal-3229	339	1	see	see	VERB
cjal-3229	339	2	,	,	PUNCT
cjal-3229	339	3	for	for	ADP
cjal-3229	339	4	example	example	NOUN
cjal-3229	339	5	,	,	PUNCT
cjal-3229	339	6	nissan	nissan	PROPN
cjal-3229	339	7	motor	motor	NOUN
cjal-3229	339	8	's	's	PART
cjal-3229	339	9	annual	annual	ADJ
cjal-3229	339	10	report	report	NOUN
cjal-3229	339	11	,	,	PUNCT
cjal-3229	339	12	2002	2002	NUM
cjal-3229	339	13	,	,	PUNCT
cjal-3229	339	14	p.	p.	NOUN
cjal-3229	339	15	57	57	NUM
cjal-3229	339	16	(	(	PUNCT
cjal-3229	339	17	available	available	ADJ
cjal-3229	339	18	at	at	ADP
cjal-3229	339	19	http://www.nissan-iglobal.com/en/document/pdf/ar/2002/a/2002.pdf	http://www.nissan-iglobal.com/en/document/pdf/ar/2002/a/2002.pdf	NOUN
cjal-3229	339	20	)	)	PUNCT
cjal-3229	339	21	.	.	PUNCT
cjal-3229	340	1	7onippon	7onippon	NUM
cjal-3229	340	2	keidanren	keidanren	NOUN
cjal-3229	340	3	(	(	PUNCT
cjal-3229	340	4	japan	japan	PROPN
cjal-3229	340	5	business	business	PROPN
cjal-3229	340	6	federation	federation	PROPN
cjal-3229	340	7	,	,	PUNCT
cjal-3229	340	8	equivalent	equivalent	ADJ
cjal-3229	340	9	to	to	ADP
cjal-3229	340	10	the	the	DET
cjal-3229	340	11	business	business	NOUN
cjal-3229	340	12	round	round	NOUN
cjal-3229	340	13	-	-	PUNCT
cjal-3229	340	14	table	table	NOUN
cjal-3229	340	15	in	in	ADP
cjal-3229	340	16	the	the	DET
cjal-3229	340	17	u.s	u.s	PROPN
cjal-3229	340	18	.	.	PROPN
cjal-3229	340	19	)	)	PUNCT
cjal-3229	340	20	,	,	PUNCT
cjal-3229	340	21	in	in	ADP
cjal-3229	340	22	which	which	PRON
cjal-3229	340	23	its	its	PRON
cjal-3229	340	24	mission	mission	NOUN
cjal-3229	340	25	is	be	AUX
cjal-3229	340	26	to	to	PART
cjal-3229	340	27	achieve	achieve	VERB
cjal-3229	340	28	a	a	DET
cjal-3229	340	29	private	private	ADJ
cjal-3229	340	30	sector	sector	NOUN
cjal-3229	340	31	-	-	PUNCT
cjal-3229	340	32	led	lead	VERB
cjal-3229	340	33	,	,	PUNCT
cjal-3229	340	34	vital	vital	ADJ
cjal-3229	340	35	,	,	PUNCT
cjal-3229	340	36	and	and	CCONJ
cjal-3229	340	37	affluent	affluent	ADJ
cjal-3229	340	38	economy	economy	NOUN
cjal-3229	340	39	and	and	CCONJ
cjal-3229	340	40	society	society	NOUN
cjal-3229	340	41	in	in	ADP
cjal-3229	340	42	japan	japan	PROPN
cjal-3229	340	43	,	,	PUNCT
cjal-3229	340	44	for	for	ADP
cjal-3229	340	45	which	which	PRON
cjal-3229	340	46	it	it	PRON
cjal-3229	340	47	is	be	AUX
cjal-3229	340	48	demonstrating	demonstrate	VERB
cjal-3229	340	49	its	its	PRON
cjal-3229	340	50	leadership	leadership	NOUN
cjal-3229	340	51	in	in	ADP
cjal-3229	340	52	setting	set	VERB
cjal-3229	340	53	the	the	DET
cjal-3229	340	54	path	path	NOUN
cjal-3229	340	55	for	for	ADP
cjal-3229	340	56	the	the	DET
cjal-3229	340	57	country	country	NOUN
cjal-3229	340	58	,	,	PUNCT
cjal-3229	340	59	is	be	AUX
cjal-3229	340	60	officially	officially	ADV
cjal-3229	340	61	against	against	ADP
cjal-3229	340	62	the	the	DET
cjal-3229	340	63	inclusion	inclusion	NOUN
cjal-3229	340	64	of	of	ADP
cjal-3229	340	65	the	the	DET
cjal-3229	340	66	legend	legend	NOUN
cjal-3229	340	67	,	,	PUNCT
cjal-3229	340	68	and	and	CCONJ
cjal-3229	340	69	advocates	advocate	VERB
cjal-3229	340	70	the	the	DET
cjal-3229	340	71	necessity	necessity	NOUN
cjal-3229	340	72	of	of	ADP
cjal-3229	340	73	internationalizing	internationalize	VERB
cjal-3229	340	74	japanese	japanese	ADJ
cjal-3229	340	75	accounting	accounting	NOUN
cjal-3229	340	76	standards	standard	NOUN
cjal-3229	340	77	.	.	PUNCT
cjal-3229	341	1	for	for	ADP
cjal-3229	341	2	nippon	nippon	PROPN
cjal-3229	341	3	keidanren	keidanren	NOUN
cjal-3229	341	4	's	's	PART
cjal-3229	341	5	announcement	announcement	NOUN
cjal-3229	341	6	of	of	ADP
cjal-3229	341	7	the	the	DET
cjal-3229	341	8	issue	issue	NOUN
cjal-3229	341	9	,	,	PUNCT
cjal-3229	341	10	see	see	VERB
cjal-3229	341	11	http://www.keidanren.or.ip/iapanse/policv/2001/013/honbun.html	http://www.keidanren.or.ip/iapanse/policv/2001/013/honbun.html	PRON
cjal-3229	341	12	.	.	PUNCT
cjal-3229	342	1	for	for	ADP
cjal-3229	342	2	the	the	DET
cjal-3229	342	3	keidanren	keidanren	NOUN
cjal-3229	342	4	,	,	PUNCT
cjal-3229	342	5	see	see	VERB
cjal-3229	342	6	http://www.keidanren.or.ip/english/profile/roool	http://www.keidanren.or.ip/english/profile/roool	NOUN
cjal-3229	342	7	.html	.html	PUNCT
cjal-3229	342	8	.	.	PUNCT
cjal-3229	343	1	[	[	X
cjal-3229	343	2	18:1	18:1	NUM
cjal-3229	343	3	regulations	regulation	NOUN
cjal-3229	343	4	onproblemloans	onproblemloan	NOUN
cjal-3229	343	5	in	in	ADP
cjal-3229	343	6	japan	japan	PROPN
cjal-3229	343	7	accounting	accounting	PROPN
cjal-3229	343	8	standards	standard	NOUN
cjal-3229	343	9	were	be	AUX
cjal-3229	343	10	the	the	DET
cjal-3229	343	11	corporations	corporation	NOUN
cjal-3229	343	12	,	,	PUNCT
cjal-3229	343	13	because	because	SCONJ
cjal-3229	343	14	they	they	PRON
cjal-3229	343	15	are	be	AUX
cjal-3229	343	16	not	not	PART
cjal-3229	343	17	trusted	trust	VERB
cjal-3229	343	18	by	by	ADP
cjal-3229	343	19	potential	potential	ADJ
cjal-3229	343	20	investors	investor	NOUN
cjal-3229	343	21	,	,	PUNCT
cjal-3229	343	22	and	and	CCONJ
cjal-3229	343	23	the	the	DET
cjal-3229	343	24	investors	investor	NOUN
cjal-3229	343	25	(	(	PUNCT
cjal-3229	343	26	users	user	NOUN
cjal-3229	343	27	of	of	ADP
cjal-3229	343	28	the	the	DET
cjal-3229	343	29	financial	financial	ADJ
cjal-3229	343	30	statements	statement	NOUN
cjal-3229	343	31	)	)	PUNCT
cjal-3229	343	32	,	,	PUNCT
cjal-3229	343	33	because	because	SCONJ
cjal-3229	343	34	they	they	PRON
cjal-3229	343	35	were	be	AUX
cjal-3229	343	36	thereby	thereby	ADV
cjal-3229	343	37	unable	unable	ADJ
cjal-3229	343	38	to	to	PART
cjal-3229	343	39	obtain	obtain	VERB
cjal-3229	343	40	accurate	accurate	ADJ
cjal-3229	343	41	financial	financial	ADJ
cjal-3229	343	42	information	information	NOUN
cjal-3229	343	43	.	.	PUNCT
cjal-3229	344	1	d.	d.	PROPN
cjal-3229	344	2	dual	dual	ADJ
cjal-3229	344	3	regulations	regulation	NOUN
cjal-3229	344	4	on	on	ADP
cjal-3229	344	5	bad	bad	ADJ
cjal-3229	344	6	loans	loan	NOUN
cjal-3229	344	7	when	when	SCONJ
cjal-3229	344	8	compared	compare	VERB
cjal-3229	344	9	,	,	PUNCT
cjal-3229	344	10	the	the	DET
cjal-3229	344	11	following	follow	VERB
cjal-3229	344	12	differences	difference	NOUN
cjal-3229	344	13	between	between	ADP
cjal-3229	344	14	the	the	DET
cjal-3229	344	15	commercial	commercial	ADJ
cjal-3229	344	16	code	code	NOUN
cjal-3229	344	17	and	and	CCONJ
cjal-3229	344	18	the	the	DET
cjal-3229	344	19	securities	security	NOUN
cjal-3229	344	20	exchange	exchange	NOUN
cjal-3229	344	21	law	law	NOUN
cjal-3229	344	22	can	can	AUX
cjal-3229	344	23	be	be	AUX
cjal-3229	344	24	found	find	VERB
cjal-3229	344	25	:	:	PUNCT
cjal-3229	344	26	(	(	PUNCT
cjal-3229	344	27	1	1	X
cjal-3229	344	28	)	)	PUNCT
cjal-3229	344	29	there	there	PRON
cjal-3229	344	30	is	be	VERB
cjal-3229	344	31	a	a	DET
cjal-3229	344	32	difference	difference	NOUN
cjal-3229	344	33	in	in	ADP
cjal-3229	344	34	the	the	DET
cjal-3229	344	35	orientation	orientation	NOUN
cjal-3229	344	36	toward	toward	ADP
cjal-3229	344	37	consistency	consistency	NOUN
cjal-3229	344	38	in	in	ADP
cjal-3229	344	39	the	the	DET
cjal-3229	344	40	accounting	accounting	NOUN
cjal-3229	344	41	procedures	procedure	NOUN
cjal-3229	344	42	regarding	regard	VERB
cjal-3229	344	43	bad	bad	ADJ
cjal-3229	344	44	loan	loan	NOUN
cjal-3229	344	45	reserves	reserve	NOUN
cjal-3229	344	46	.	.	PUNCT
cjal-3229	345	1	the	the	DET
cjal-3229	345	2	mof	mof	ADJ
cjal-3229	345	3	ordinance	ordinance	NOUN
cjal-3229	345	4	(	(	PUNCT
cjal-3229	345	5	promulgated	promulgate	VERB
cjal-3229	345	6	under	under	ADP
cjal-3229	345	7	the	the	DET
cjal-3229	345	8	securities	security	NOUN
cjal-3229	345	9	exchange	exchange	PROPN
cjal-3229	345	10	law	law	NOUN
cjal-3229	345	11	)	)	PUNCT
cjal-3229	345	12	clearly	clearly	ADV
cjal-3229	345	13	emphasizes	emphasize	VERB
cjal-3229	345	14	consistency	consistency	NOUN
cjal-3229	345	15	over	over	ADP
cjal-3229	345	16	time	time	NOUN
cjal-3229	345	17	regarding	regard	VERB
cjal-3229	345	18	matters	matter	NOUN
cjal-3229	345	19	of	of	ADP
cjal-3229	345	20	content	content	NOUN
cjal-3229	345	21	and	and	CCONJ
cjal-3229	345	22	format	format	NOUN
cjal-3229	345	23	in	in	ADP
cjal-3229	345	24	financial	financial	ADJ
cjal-3229	345	25	statements	statement	NOUN
cjal-3229	345	26	,	,	PUNCT
cjal-3229	345	27	71	71	NUM
cjal-3229	345	28	but	but	CCONJ
cjal-3229	345	29	the	the	DET
cjal-3229	345	30	ministry	ministry	PROPN
cjal-3229	345	31	of	of	ADP
cjal-3229	345	32	justice	justice	PROPN
cjal-3229	345	33	ordinance	ordinance	NOUN
cjal-3229	345	34	(	(	PUNCT
cjal-3229	345	35	promulgated	promulgate	VERB
cjal-3229	345	36	under	under	ADP
cjal-3229	345	37	the	the	DET
cjal-3229	345	38	commercial	commercial	ADJ
cjal-3229	345	39	code	code	NOUN
cjal-3229	345	40	)	)	PUNCT
cjal-3229	345	41	permits	permit	VERB
cjal-3229	345	42	changes	change	NOUN
cjal-3229	345	43	in	in	ADP
cjal-3229	345	44	accounting	accounting	NOUN
cjal-3229	345	45	methods	method	NOUN
cjal-3229	345	46	providing	provide	VERB
cjal-3229	345	47	that	that	SCONJ
cjal-3229	345	48	the	the	DET
cjal-3229	345	49	changes	change	NOUN
cjal-3229	345	50	are	be	AUX
cjal-3229	345	51	noted	note	VERB
cjal-3229	345	52	via	via	ADP
cjal-3229	345	53	footnote	footnote	NOUN
cjal-3229	345	54	.	.	PUNCT
cjal-3229	346	1	72	72	NUM
cjal-3229	347	1	meanwhile	meanwhile	ADV
cjal-3229	347	2	,	,	PUNCT
cjal-3229	347	3	under	under	ADP
cjal-3229	347	4	the	the	DET
cjal-3229	347	5	provisions	provision	NOUN
cjal-3229	347	6	of	of	ADP
cjal-3229	347	7	the	the	DET
cjal-3229	347	8	ministry	ministry	PROPN
cjal-3229	347	9	of	of	ADP
cjal-3229	347	10	justice	justice	PROPN
cjal-3229	347	11	ordinance	ordinance	NOUN
cjal-3229	347	12	,	,	PUNCT
cjal-3229	347	13	two	two	NUM
cjal-3229	347	14	views	view	NOUN
cjal-3229	347	15	are	be	AUX
cjal-3229	347	16	possible	possible	ADJ
cjal-3229	347	17	.	.	PUNCT
cjal-3229	348	1	one	one	NUM
cjal-3229	348	2	view	view	NOUN
cjal-3229	348	3	is	be	AUX
cjal-3229	348	4	that	that	SCONJ
cjal-3229	348	5	the	the	DET
cjal-3229	348	6	ordinance	ordinance	NOUN
cjal-3229	348	7	relies	rely	VERB
cjal-3229	348	8	on	on	ADP
cjal-3229	348	9	the	the	DET
cjal-3229	348	10	footnote	footnote	NOUN
cjal-3229	348	11	procedure	procedure	NOUN
cjal-3229	348	12	to	to	PART
cjal-3229	348	13	maintain	maintain	VERB
cjal-3229	348	14	consistency	consistency	NOUN
cjal-3229	348	15	.	.	PUNCT
cjal-3229	349	1	the	the	DET
cjal-3229	349	2	other	other	ADJ
cjal-3229	349	3	view	view	NOUN
cjal-3229	349	4	is	be	AUX
cjal-3229	349	5	that	that	SCONJ
cjal-3229	349	6	the	the	DET
cjal-3229	349	7	ordinance	ordinance	NOUN
cjal-3229	349	8	permits	permit	VERB
cjal-3229	349	9	changes	change	NOUN
cjal-3229	349	10	in	in	ADP
cjal-3229	349	11	accounting	accounting	NOUN
cjal-3229	349	12	procedures	procedure	NOUN
cjal-3229	349	13	something	something	PRON
cjal-3229	349	14	not	not	PART
cjal-3229	349	15	usually	usually	ADV
cjal-3229	349	16	in	in	ADP
cjal-3229	349	17	concert	concert	NOUN
cjal-3229	349	18	with	with	ADP
cjal-3229	349	19	an	an	DET
cjal-3229	349	20	emphasis	emphasis	NOUN
cjal-3229	349	21	on	on	ADP
cjal-3229	349	22	consistency	consistency	NOUN
cjal-3229	349	23	and	and	CCONJ
cjal-3229	349	24	usually	usually	ADV
cjal-3229	349	25	not	not	PART
cjal-3229	349	26	permitted	permit	VERB
cjal-3229	349	27	unless	unless	SCONJ
cjal-3229	349	28	good	good	ADJ
cjal-3229	349	29	reason	reason	NOUN
cjal-3229	349	30	is	be	AUX
cjal-3229	349	31	provided	provide	VERB
cjal-3229	349	32	so	so	ADV
cjal-3229	349	33	long	long	ADV
cjal-3229	349	34	as	as	SCONJ
cjal-3229	349	35	such	such	ADJ
cjal-3229	349	36	changes	change	NOUN
cjal-3229	349	37	are	be	AUX
cjal-3229	349	38	flagged	flag	VERB
cjal-3229	349	39	via	via	ADP
cjal-3229	349	40	footnote	footnote	NOUN
cjal-3229	349	41	.	.	PUNCT
cjal-3229	350	1	the	the	DET
cjal-3229	350	2	ministry	ministry	PROPN
cjal-3229	350	3	of	of	ADP
cjal-3229	350	4	justice	justice	PROPN
cjal-3229	350	5	ordinance	ordinance	NOUN
cjal-3229	350	6	thus	thus	ADV
cjal-3229	350	7	seems	seem	VERB
cjal-3229	350	8	to	to	PART
cjal-3229	350	9	allow	allow	VERB
cjal-3229	350	10	the	the	DET
cjal-3229	350	11	banks	bank	NOUN
cjal-3229	350	12	a	a	DET
cjal-3229	350	13	great	great	ADJ
cjal-3229	350	14	deal	deal	NOUN
cjal-3229	350	15	of	of	ADP
cjal-3229	350	16	flexibility	flexibility	NOUN
cjal-3229	350	17	on	on	ADP
cjal-3229	350	18	the	the	DET
cjal-3229	350	19	issue	issue	NOUN
cjal-3229	350	20	of	of	ADP
cjal-3229	350	21	accounting	account	VERB
cjal-3229	350	22	for	for	ADP
cjal-3229	350	23	bad	bad	ADJ
cjal-3229	350	24	loan	loan	NOUN
cjal-3229	350	25	reserves	reserve	NOUN
cjal-3229	350	26	.	.	PUNCT
cjal-3229	351	1	(	(	PUNCT
cjal-3229	351	2	2	2	X
cjal-3229	351	3	)	)	PUNCT
cjal-3229	351	4	there	there	PRON
cjal-3229	351	5	are	be	VERB
cjal-3229	351	6	differences	difference	NOUN
cjal-3229	351	7	in	in	ADP
cjal-3229	351	8	equity	equity	NOUN
cjal-3229	351	9	structure	structure	NOUN
cjal-3229	351	10	requirements	requirement	NOUN
cjal-3229	351	11	.	.	PUNCT
cjal-3229	352	1	under	under	ADP
cjal-3229	352	2	the	the	DET
cjal-3229	352	3	commercial	commercial	ADJ
cjal-3229	352	4	code	code	NOUN
cjal-3229	352	5	,	,	PUNCT
cjal-3229	352	6	companies	company	NOUN
cjal-3229	352	7	need	need	VERB
cjal-3229	352	8	to	to	PART
cjal-3229	352	9	set	set	VERB
cjal-3229	352	10	aside	aside	ADV
cjal-3229	352	11	at	at	ADV
cjal-3229	352	12	least	least	ADJ
cjal-3229	352	13	1/10	1/10	NUM
cjal-3229	352	14	of	of	ADP
cjal-3229	352	15	the	the	DET
cjal-3229	352	16	profits	profit	NOUN
cjal-3229	352	17	subject	subject	ADJ
cjal-3229	352	18	to	to	ADP
cjal-3229	352	19	cash	cash	NOUN
cjal-3229	352	20	dividends	dividend	NOUN
cjal-3229	352	21	in	in	ADP
cjal-3229	352	22	an	an	DET
cjal-3229	352	23	earned	earn	VERB
cjal-3229	352	24	surplus	surplus	NOUN
cjal-3229	352	25	reserve	reserve	NOUN
cjal-3229	352	26	each	each	DET
cjal-3229	352	27	period	period	NOUN
cjal-3229	352	28	,	,	PUNCT
cjal-3229	352	29	until	until	SCONJ
cjal-3229	352	30	this	this	DET
cjal-3229	352	31	earned	earn	VERB
cjal-3229	352	32	surplus	surplus	NOUN
cjal-3229	352	33	reserve	reserve	NOUN
cjal-3229	352	34	reaches	reach	VERB
cjal-3229	352	35	one	one	NUM
cjal-3229	352	36	-	-	PUNCT
cjal-3229	352	37	fourth	fourth	NOUN
cjal-3229	352	38	of	of	ADP
cjal-3229	352	39	their	their	PRON
cjal-3229	352	40	capital	capital	NOUN
cjal-3229	352	41	.	.	PUNCT
cjal-3229	353	1	companies	company	NOUN
cjal-3229	353	2	also	also	ADV
cjal-3229	353	3	are	be	AUX
cjal-3229	353	4	required	require	VERB
cjal-3229	353	5	to	to	PART
cjal-3229	353	6	set	set	VERB
cjal-3229	353	7	aside	aside	ADV
cjal-3229	353	8	in	in	ADP
cjal-3229	353	9	a	a	DET
cjal-3229	353	10	capital	capital	NOUN
cjal-3229	353	11	surplus	surplus	NOUN
cjal-3229	353	12	reserve	reserve	NOUN
cjal-3229	353	13	funds	fund	NOUN
cjal-3229	353	14	derived	derive	VERB
cjal-3229	353	15	from	from	ADP
cjal-3229	353	16	such	such	ADJ
cjal-3229	353	17	sources	source	NOUN
cjal-3229	353	18	as	as	ADP
cjal-3229	353	19	the	the	DET
cjal-3229	353	20	issuance	issuance	NOUN
cjal-3229	353	21	of	of	ADP
cjal-3229	353	22	par	par	NOUN
cjal-3229	353	23	value	value	NOUN
cjal-3229	353	24	stock	stock	NOUN
cjal-3229	353	25	at	at	ADP
cjal-3229	353	26	prices	price	NOUN
cjal-3229	353	27	above	above	ADP
cjal-3229	353	28	par.73	par.73	NOUN
cjal-3229	353	29	based	base	VERB
cjal-3229	353	30	on	on	ADP
cjal-3229	353	31	these	these	DET
cjal-3229	353	32	reserve	reserve	NOUN
cjal-3229	353	33	requirements	requirement	NOUN
cjal-3229	353	34	(	(	PUNCT
cjal-3229	353	35	"	"	PUNCT
cjal-3229	353	36	earned	earn	VERB
cjal-3229	353	37	surplus	surplus	NOUN
cjal-3229	353	38	"	"	PUNCT
cjal-3229	353	39	and	and	CCONJ
cjal-3229	353	40	"	"	PUNCT
cjal-3229	353	41	earned	earn	VERB
cjal-3229	353	42	capital	capital	NOUN
cjal-3229	353	43	surplus	surplus	NOUN
cjal-3229	353	44	reserve	reserve	NOUN
cjal-3229	353	45	"	"	PUNCT
cjal-3229	353	46	)	)	PUNCT
cjal-3229	353	47	,	,	PUNCT
cjal-3229	353	48	the	the	DET
cjal-3229	353	49	ministry	ministry	PROPN
cjal-3229	353	50	of	of	ADP
cjal-3229	353	51	justice	justice	PROPN
cjal-3229	353	52	ordinance	ordinance	NOUN
cjal-3229	353	53	mandates	mandate	NOUN
cjal-3229	353	54	that	that	PRON
cjal-3229	353	55	the	the	DET
cjal-3229	353	56	capital	capital	NOUN
cjal-3229	353	57	amounts	amount	NOUN
cjal-3229	353	58	be	be	AUX
cjal-3229	353	59	divided	divide	VERB
cjal-3229	353	60	intq	intq	NOUN
cjal-3229	353	61	statutory	statutory	ADJ
cjal-3229	353	62	reserves	reserve	NOUN
cjal-3229	353	63	(	(	PUNCT
cjal-3229	353	64	that	that	PRON
cjal-3229	353	65	is	is	ADV
cjal-3229	353	66	,	,	PUNCT
cjal-3229	353	67	earned	earn	VERB
cjal-3229	353	68	surplus	surplus	NOUN
cjal-3229	353	69	reserve	reserve	NOUN
cjal-3229	353	70	and	and	CCONJ
cjal-3229	353	71	capital	capital	NOUN
cjal-3229	353	72	surplus	surplus	NOUN
cjal-3229	353	73	reserve	reserve	PROPN
cjal-3229	353	74	)	)	PUNCT
cjal-3229	353	75	and	and	CCONJ
cjal-3229	353	76	surplus	surplus	NOUN
cjal-3229	353	77	.	.	PUNCT
cjal-3229	354	1	the	the	DET
cjal-3229	354	2	statutory	statutory	ADJ
cjal-3229	354	3	reserves	reserve	NOUN
cjal-3229	354	4	should	should	AUX
cjal-3229	354	5	not	not	PART
cjal-3229	354	6	be	be	AUX
cjal-3229	354	7	disposed	dispose	VERB
cjal-3229	354	8	of	of	ADP
cjal-3229	354	9	except	except	SCONJ
cjal-3229	354	10	to	to	PART
cjal-3229	354	11	repair	repair	VERB
cjal-3229	354	12	deficiencies	deficiency	NOUN
cjal-3229	354	13	in	in	ADP
cjal-3229	354	14	capital	capital	NOUN
cjal-3229	354	15	or	or	CCONJ
cjal-3229	354	16	as	as	ADP
cjal-3229	354	17	a	a	DET
cjal-3229	354	18	transfer	transfer	NOUN
cjal-3229	354	19	to	to	PART
cjal-3229	354	20	capital.75	capital.75	VERB
cjal-3229	354	21	the	the	DET
cjal-3229	354	22	mof	mof	ADJ
cjal-3229	354	23	ordinance	ordinance	NOUN
cjal-3229	354	24	adopts	adopt	VERB
cjal-3229	354	25	the	the	DET
cjal-3229	354	26	concept	concept	NOUN
cjal-3229	354	27	of	of	ADP
cjal-3229	354	28	capital	capital	NOUN
cjal-3229	354	29	surplus	surplus	NOUN
cjal-3229	354	30	71	71	NUM
cjal-3229	354	31	mof	mof	NOUN
cjal-3229	354	32	ordinance	ordinance	NOUN
cjal-3229	354	33	art	art	NOUN
cjal-3229	354	34	.	.	PUNCT
cjal-3229	355	1	7	7	X
cjal-3229	355	2	.	.	SYM
cjal-3229	355	3	72	72	NUM
cjal-3229	355	4	mof	mof	NOUN
cjal-3229	355	5	ordinance	ordinance	NOUN
cjal-3229	355	6	art	art	NOUN
cjal-3229	355	7	.	.	PUNCT
cjal-3229	356	1	3	3	X
cjal-3229	356	2	.	.	X
cjal-3229	356	3	73	73	NUM
cjal-3229	356	4	commercial	commercial	ADJ
cjal-3229	356	5	code	code	NOUN
cjal-3229	356	6	art	art	NOUN
cjal-3229	356	7	.	.	PUNCT
cjal-3229	357	1	288	288	NUM
cjal-3229	357	2	.	.	X
cjal-3229	358	1	74	74	NUM
cjal-3229	358	2	ministry	ministry	PROPN
cjal-3229	358	3	of	of	ADP
cjal-3229	358	4	justice	justice	PROPN
cjal-3229	358	5	ordinance	ordinance	NOUN
cjal-3229	358	6	art	art	NOUN
cjal-3229	358	7	.	.	PUNCT
cjal-3229	359	1	34	34	NUM
cjal-3229	359	2	.	.	NOUN
cjal-3229	359	3	75	75	NUM
cjal-3229	359	4	commercial	commercial	ADJ
cjal-3229	359	5	code	code	NOUN
cjal-3229	359	6	arts	art	NOUN
cjal-3229	359	7	.	.	PUNCT
cjal-3229	360	1	289	289	NUM
cjal-3229	360	2	and	and	CCONJ
cjal-3229	360	3	293(3	293(3	NUM
cjal-3229	360	4	)	)	PUNCT
cjal-3229	360	5	.	.	PUNCT
cjal-3229	361	1	2004	2004	NUM
cjal-3229	361	2	]	]	PUNCT
cjal-3229	361	3	columbia	columbia	PROPN
cjal-3229	361	4	journal	journal	PROPN
cjal-3229	361	5	of	of	ADP
cjal-3229	361	6	asian	asian	ADJ
cjal-3229	361	7	law	law	NOUN
cjal-3229	361	8	prescribed	prescribe	VERB
cjal-3229	361	9	in	in	ADP
cjal-3229	361	10	the	the	DET
cjal-3229	361	11	commercial	commercial	ADJ
cjal-3229	361	12	code,76	code,76	NOUN
cjal-3229	361	13	but	but	CCONJ
cjal-3229	361	14	adds	add	VERB
cjal-3229	361	15	two	two	NUM
cjal-3229	361	16	accounts	account	NOUN
cjal-3229	361	17	,	,	PUNCT
cjal-3229	361	18	one	one	NUM
cjal-3229	361	19	a	a	DET
cjal-3229	361	20	revaluation	revaluation	NOUN
cjal-3229	361	21	reserve	reserve	NOUN
cjal-3229	361	22	in	in	ADP
cjal-3229	361	23	accord	accord	NOUN
cjal-3229	361	24	with	with	ADP
cjal-3229	361	25	the	the	DET
cjal-3229	361	26	assets	asset	NOUN
cjal-3229	361	27	revaluation	revaluation	NOUN
cjal-3229	361	28	law77	law77	NOUN
cjal-3229	361	29	and	and	CCONJ
cjal-3229	361	30	the	the	DET
cjal-3229	361	31	other	other	ADJ
cjal-3229	361	32	titled	title	VERB
cjal-3229	361	33	"	"	PUNCT
cjal-3229	361	34	other	other	ADJ
cjal-3229	361	35	capital	capital	NOUN
cjal-3229	361	36	reserves	reserve	NOUN
cjal-3229	361	37	,	,	PUNCT
cjal-3229	361	38	"	"	PUNCT
cjal-3229	361	39	which	which	PRON
cjal-3229	361	40	can	can	AUX
cjal-3229	361	41	be	be	AUX
cjal-3229	361	42	an	an	DET
cjal-3229	361	43	arbitrary	arbitrary	ADJ
cjal-3229	361	44	reserve	reserve	NOUN
cjal-3229	361	45	and	and	CCONJ
cjal-3229	361	46	deemed	deem	VERB
cjal-3229	361	47	disposable	disposable	ADJ
cjal-3229	361	48	.	.	PUNCT
cjal-3229	362	1	78	78	NUM
cjal-3229	362	2	the	the	DET
cjal-3229	362	3	"	"	PUNCT
cjal-3229	362	4	other	other	ADJ
cjal-3229	362	5	capital	capital	NOUN
cjal-3229	362	6	reserve	reserve	PROPN
cjal-3229	362	7	"	"	PUNCT
cjal-3229	362	8	account	account	NOUN
cjal-3229	362	9	is	be	AUX
cjal-3229	362	10	construed	construe	VERB
cjal-3229	362	11	to	to	PART
cjal-3229	362	12	include	include	VERB
cjal-3229	362	13	voluntary	voluntary	ADJ
cjal-3229	362	14	reserves	reserve	NOUN
cjal-3229	362	15	for	for	ADP
cjal-3229	362	16	bad	bad	ADJ
cjal-3229	362	17	loans	loan	NOUN
cjal-3229	362	18	from	from	ADP
cjal-3229	362	19	the	the	DET
cjal-3229	362	20	unappropriated	unappropriated	ADJ
cjal-3229	362	21	profit	profit	NOUN
cjal-3229	362	22	surplus	surplus	NOUN
cjal-3229	362	23	for	for	ADP
cjal-3229	362	24	the	the	DET
cjal-3229	362	25	period	period	NOUN
cjal-3229	362	26	.	.	PUNCT
cjal-3229	363	1	in	in	ADP
cjal-3229	363	2	this	this	DET
cjal-3229	363	3	sense	sense	NOUN
cjal-3229	363	4	,	,	PUNCT
cjal-3229	363	5	the	the	DET
cjal-3229	363	6	mof	mof	ADJ
cjal-3229	363	7	ordinance	ordinance	NOUN
cjal-3229	363	8	provides	provide	VERB
cjal-3229	363	9	more	more	ADJ
cjal-3229	363	10	leeway	leeway	NOUN
cjal-3229	363	11	for	for	ADP
cjal-3229	363	12	bad	bad	ADJ
cjal-3229	363	13	loans	loan	NOUN
cjal-3229	363	14	than	than	SCONJ
cjal-3229	363	15	provided	provide	VERB
cjal-3229	363	16	for	for	ADP
cjal-3229	363	17	in	in	ADP
cjal-3229	363	18	the	the	DET
cjal-3229	363	19	ministry	ministry	PROPN
cjal-3229	363	20	of	of	ADP
cjal-3229	363	21	justice	justice	PROPN
cjal-3229	363	22	ordinance	ordinance	NOUN
cjal-3229	363	23	.	.	PUNCT
cjal-3229	364	1	(	(	PUNCT
cjal-3229	364	2	3	3	X
cjal-3229	364	3	)	)	PUNCT
cjal-3229	364	4	there	there	PRON
cjal-3229	364	5	are	be	VERB
cjal-3229	364	6	differences	difference	NOUN
cjal-3229	364	7	in	in	ADP
cjal-3229	364	8	disclosure	disclosure	NOUN
cjal-3229	364	9	requirements	requirement	NOUN
cjal-3229	364	10	.	.	PUNCT
cjal-3229	365	1	under	under	ADP
cjal-3229	365	2	the	the	DET
cjal-3229	365	3	japanese	japanese	ADJ
cjal-3229	365	4	securities	securities	PROPN
cjal-3229	365	5	exchange	exchange	PROPN
cjal-3229	365	6	law	law	NOUN
cjal-3229	365	7	,	,	PUNCT
cjal-3229	365	8	the	the	DET
cjal-3229	365	9	disclosure	disclosure	NOUN
cjal-3229	365	10	mechanism	mechanism	NOUN
cjal-3229	365	11	consists	consist	VERB
cjal-3229	365	12	of	of	ADP
cjal-3229	365	13	the	the	DET
cjal-3229	365	14	registration	registration	NOUN
cjal-3229	365	15	statement	statement	NOUN
cjal-3229	365	16	filed	file	VERB
cjal-3229	365	17	with	with	ADP
cjal-3229	365	18	the	the	DET
cjal-3229	365	19	mof	mof	NOUN
cjal-3229	365	20	and	and	CCONJ
cjal-3229	365	21	the	the	DET
cjal-3229	365	22	prospectus	prospectus	NOUN
cjal-3229	365	23	that	that	PRON
cjal-3229	365	24	summarizes	summarize	VERB
cjal-3229	365	25	the	the	DET
cjal-3229	365	26	more	more	ADV
cjal-3229	365	27	detailed	detailed	ADJ
cjal-3229	365	28	registration	registration	NOUN
cjal-3229	365	29	statement	statement	NOUN
cjal-3229	365	30	.	.	PUNCT
cjal-3229	366	1	a	a	DET
cjal-3229	366	2	registration	registration	NOUN
cjal-3229	366	3	statement	statement	NOUN
cjal-3229	366	4	becomes	become	VERB
cjal-3229	366	5	effective	effective	ADJ
cjal-3229	366	6	on	on	ADP
cjal-3229	366	7	the	the	DET
cjal-3229	366	8	30	30	NUM
cjal-3229	366	9	th	th	NUM
cjal-3229	366	10	day	day	NOUN
cjal-3229	366	11	after	after	SCONJ
cjal-3229	366	12	it	it	PRON
cjal-3229	366	13	was	be	AUX
cjal-3229	366	14	filed	file	VERB
cjal-3229	366	15	or	or	CCONJ
cjal-3229	366	16	on	on	ADP
cjal-3229	366	17	the	the	DET
cjal-3229	366	18	3	3	NUM
cjal-3229	366	19	0	0	NUM
cjal-3229	366	20	th	th	NUM
cjal-3229	366	21	day	day	NOUN
cjal-3229	366	22	after	after	ADP
cjal-3229	366	23	the	the	DET
cjal-3229	366	24	filing	filing	NOUN
cjal-3229	366	25	of	of	ADP
cjal-3229	366	26	an	an	DET
cjal-3229	366	27	amendment	amendment	NOUN
cjal-3229	366	28	,	,	PUNCT
cjal-3229	366	29	during	during	ADP
cjal-3229	366	30	which	which	DET
cjal-3229	366	31	period	period	NOUN
cjal-3229	366	32	the	the	DET
cjal-3229	366	33	mof	mof	ADJ
cjal-3229	366	34	reviews	review	NOUN
cjal-3229	366	35	the	the	DET
cjal-3229	366	36	statement	statement	NOUN
cjal-3229	366	37	and	and	CCONJ
cjal-3229	366	38	determines	determine	VERB
cjal-3229	366	39	whether	whether	SCONJ
cjal-3229	366	40	full	full	ADJ
cjal-3229	366	41	and	and	CCONJ
cjal-3229	366	42	fair	fair	ADJ
cjal-3229	366	43	dis	dis	NOUN
cjal-3229	366	44	~	~	NOUN
cjal-3229	366	45	losure	losure	NOUN
cjal-3229	366	46	has	have	AUX
cjal-3229	366	47	been	be	AUX
cjal-3229	366	48	set	set	VERB
cjal-3229	366	49	forth.79	forth.79	NOUN
cjal-3229	366	50	when	when	SCONJ
cjal-3229	366	51	securities	security	NOUN
cjal-3229	366	52	are	be	AUX
cjal-3229	366	53	to	to	PART
cjal-3229	366	54	be	be	AUX
cjal-3229	366	55	sold	sell	VERB
cjal-3229	366	56	to	to	ADP
cjal-3229	366	57	the	the	DET
cjal-3229	366	58	public	public	NOUN
cjal-3229	366	59	,	,	PUNCT
cjal-3229	366	60	the	the	DET
cjal-3229	366	61	principal	principal	ADJ
cjal-3229	366	62	protection	protection	NOUN
cjal-3229	366	63	afforded	afford	VERB
cjal-3229	366	64	investors	investor	NOUN
cjal-3229	366	65	is	be	AUX
cjal-3229	366	66	the	the	DET
cjal-3229	366	67	disclosure	disclosure	NOUN
cjal-3229	366	68	of	of	ADP
cjal-3229	366	69	information	information	NOUN
cjal-3229	366	70	through	through	ADP
cjal-3229	366	71	the	the	DET
cjal-3229	366	72	registration	registration	NOUN
cjal-3229	366	73	process	process	NOUN
cjal-3229	366	74	of	of	ADP
cjal-3229	366	75	the	the	DET
cjal-3229	366	76	mof	mof	NOUN
cjal-3229	366	77	.	.	PUNCT
cjal-3229	367	1	the	the	DET
cjal-3229	367	2	functioning	functioning	NOUN
cjal-3229	367	3	and	and	CCONJ
cjal-3229	367	4	efficacy	efficacy	NOUN
cjal-3229	367	5	of	of	ADP
cjal-3229	367	6	this	this	DET
cjal-3229	367	7	disclosure	disclosure	NOUN
cjal-3229	367	8	system	system	NOUN
cjal-3229	367	9	depends	depend	VERB
cjal-3229	367	10	on	on	ADP
cjal-3229	367	11	the	the	DET
cjal-3229	367	12	ability	ability	NOUN
cjal-3229	367	13	of	of	ADP
cjal-3229	367	14	the	the	DET
cjal-3229	367	15	regulatory	regulatory	ADJ
cjal-3229	367	16	agency	agency	NOUN
cjal-3229	367	17	to	to	PART
cjal-3229	367	18	examine	examine	VERB
cjal-3229	367	19	intelligently	intelligently	ADV
cjal-3229	367	20	the	the	DET
cjal-3229	367	21	information	information	NOUN
cjal-3229	367	22	contained	contain	VERB
cjal-3229	367	23	in	in	ADP
cjal-3229	367	24	the	the	DET
cjal-3229	367	25	registration	registration	NOUN
cjal-3229	367	26	statement	statement	NOUN
cjal-3229	367	27	.	.	PUNCT
cjal-3229	368	1	while	while	SCONJ
cjal-3229	368	2	the	the	DET
cjal-3229	368	3	mof	mof	X
cjal-3229	368	4	examines	examine	NOUN
cjal-3229	368	5	regulation	regulation	NOUN
cjal-3229	368	6	statements	statement	NOUN
cjal-3229	368	7	and	and	CCONJ
cjal-3229	368	8	subsequent	subsequent	ADJ
cjal-3229	368	9	financial	financial	ADJ
cjal-3229	368	10	information	information	NOUN
cjal-3229	368	11	,	,	PUNCT
cjal-3229	368	12	it	it	PRON
cjal-3229	368	13	does	do	AUX
cjal-3229	368	14	not	not	PART
cjal-3229	368	15	approve	approve	VERB
cjal-3229	368	16	or	or	CCONJ
cjal-3229	368	17	disapprove	disapprove	VERB
cjal-3229	368	18	of	of	ADP
cjal-3229	368	19	the	the	DET
cjal-3229	368	20	merits	merit	NOUN
cjal-3229	368	21	of	of	ADP
cjal-3229	368	22	the	the	DET
cjal-3229	368	23	business	business	NOUN
cjal-3229	368	24	judgments	judgment	NOUN
cjal-3229	368	25	made	make	VERB
cjal-3229	368	26	in	in	ADP
cjal-3229	368	27	such	such	ADJ
cjal-3229	368	28	statements	statement	NOUN
cjal-3229	368	29	.	.	PUNCT
cjal-3229	369	1	the	the	DET
cjal-3229	369	2	law	law	NOUN
cjal-3229	369	3	requires	require	VERB
cjal-3229	369	4	that	that	SCONJ
cjal-3229	369	5	sufficient	sufficient	ADJ
cjal-3229	369	6	and	and	CCONJ
cjal-3229	369	7	truthful	truthful	ADJ
cjal-3229	369	8	facts	fact	NOUN
cjal-3229	369	9	for	for	ADP
cjal-3229	369	10	investor	investor	NOUN
cjal-3229	369	11	judgment	judgment	NOUN
cjal-3229	369	12	be	be	AUX
cjal-3229	369	13	made	make	VERB
cjal-3229	369	14	available	available	ADJ
cjal-3229	369	15	to	to	ADP
cjal-3229	369	16	the	the	DET
cjal-3229	369	17	public	public	NOUN
cjal-3229	369	18	.	.	PUNCT
cjal-3229	370	1	the	the	DET
cjal-3229	370	2	ultimate	ultimate	ADJ
cjal-3229	370	3	responsibility	responsibility	NOUN
cjal-3229	370	4	for	for	ADP
cjal-3229	370	5	adequate	adequate	ADJ
cjal-3229	370	6	and	and	CCONJ
cjal-3229	370	7	accurate	accurate	ADJ
cjal-3229	370	8	disclosure	disclosure	NOUN
cjal-3229	370	9	belongs	belong	VERB
cjal-3229	370	10	to	to	ADP
cjal-3229	370	11	the	the	DET
cjal-3229	370	12	issuer.80	issuer.80	NOUN
cjal-3229	370	13	even	even	ADV
cjal-3229	370	14	though	though	SCONJ
cjal-3229	370	15	japan	japan	PROPN
cjal-3229	370	16	has	have	VERB
cjal-3229	370	17	its	its	PRON
cjal-3229	370	18	securities	security	NOUN
cjal-3229	370	19	exchange	exchange	NOUN
cjal-3229	370	20	law	law	NOUN
cjal-3229	370	21	,	,	PUNCT
cjal-3229	370	22	all	all	DET
cjal-3229	370	23	companies	company	NOUN
cjal-3229	370	24	except	except	SCONJ
cjal-3229	370	25	limited	limited	ADJ
cjal-3229	370	26	liability	liability	NOUN
cjal-3229	370	27	companies	company	NOUN
cjal-3229	370	28	are	be	AUX
cjal-3229	370	29	still	still	ADV
cjal-3229	370	30	bound	bind	VERB
cjal-3229	370	31	to	to	PART
cjal-3229	370	32	comply	comply	VERB
cjal-3229	370	33	with	with	ADP
cjal-3229	370	34	the	the	DET
cjal-3229	370	35	requirements	requirement	NOUN
cjal-3229	370	36	of	of	ADP
cjal-3229	370	37	the	the	DET
cjal-3229	370	38	commercial	commercial	ADJ
cjal-3229	370	39	code	code	NOUN
cjal-3229	370	40	.	.	PUNCT
cjal-3229	371	1	under	under	ADP
cjal-3229	371	2	the	the	DET
cjal-3229	371	3	commercial	commercial	ADJ
cjal-3229	371	4	code	code	NOUN
cjal-3229	371	5	,	,	PUNCT
cjal-3229	371	6	a	a	DET
cjal-3229	371	7	corporation	corporation	NOUN
cjal-3229	371	8	must	must	AUX
cjal-3229	371	9	publish	publish	VERB
cjal-3229	371	10	its	its	PRON
cjal-3229	371	11	articles	article	NOUN
cjal-3229	371	12	of	of	ADP
cjal-3229	371	13	association	association	NOUN
cjal-3229	371	14	at	at	ADP
cjal-3229	371	15	the	the	DET
cjal-3229	371	16	time	time	NOUN
cjal-3229	371	17	of	of	ADP
cjal-3229	371	18	incorporation	incorporation	NOUN
cjal-3229	371	19	and	and	CCONJ
cjal-3229	371	20	subsequent	subsequent	ADJ
cjal-3229	371	21	financial	financial	ADJ
cjal-3229	371	22	information	information	NOUN
cjal-3229	371	23	in	in	ADP
cjal-3229	371	24	the	the	DET
cjal-3229	371	25	official	official	ADJ
cjal-3229	371	26	gazette	gazette	NOUN
cjal-3229	371	27	or	or	CCONJ
cjal-3229	371	28	in	in	ADP
cjal-3229	371	29	a	a	DET
cjal-3229	371	30	daily	daily	ADJ
cjal-3229	371	31	newspaper	newspaper	NOUN
cjal-3229	371	32	.	.	PUNCT
cjal-3229	372	1	the	the	DET
cjal-3229	372	2	disclosure	disclosure	NOUN
cjal-3229	372	3	requirements	requirement	NOUN
cjal-3229	372	4	under	under	ADP
cjal-3229	372	5	the	the	DET
cjal-3229	372	6	commercial	commercial	ADJ
cjal-3229	372	7	code	code	NOUN
cjal-3229	372	8	are	be	AUX
cjal-3229	372	9	insufficient	insufficient	ADJ
cjal-3229	372	10	and	and	CCONJ
cjal-3229	372	11	there	there	PRON
cjal-3229	372	12	is	be	VERB
cjal-3229	372	13	no	no	DET
cjal-3229	372	14	regulatory	regulatory	ADJ
cjal-3229	372	15	public	public	ADJ
cjal-3229	372	16	institution	institution	NOUN
cjal-3229	372	17	like	like	ADP
cjal-3229	372	18	the	the	DET
cjal-3229	372	19	mof	mof	NOUN
cjal-3229	372	20	with	with	ADP
cjal-3229	372	21	which	which	PRON
cjal-3229	372	22	this	this	DET
cjal-3229	372	23	information	information	NOUN
cjal-3229	372	24	can	can	AUX
cjal-3229	372	25	be	be	AUX
cjal-3229	372	26	filed	file	VERB
cjal-3229	372	27	.	.	PUNCT
cjal-3229	373	1	under	under	ADP
cjal-3229	373	2	the	the	DET
cjal-3229	373	3	securities	security	NOUN
cjal-3229	373	4	exchange	exchange	PROPN
cjal-3229	373	5	law	law	PROPN
cjal-3229	373	6	of	of	ADP
cjal-3229	373	7	japan	japan	PROPN
cjal-3229	373	8	,	,	PUNCT
cjal-3229	373	9	all	all	DET
cjal-3229	373	10	financial	financial	ADJ
cjal-3229	373	11	76	76	NUM
cjal-3229	373	12	commercial	commercial	ADJ
cjal-3229	373	13	code	code	NOUN
cjal-3229	373	14	art	art	NOUN
cjal-3229	373	15	.	.	PUNCT
cjal-3229	374	1	288(2	288(2	NUM
cjal-3229	374	2	)	)	PUNCT
cjal-3229	374	3	.	.	PUNCT
cjal-3229	375	1	77	77	NUM
cjal-3229	375	2	law	law	NOUN
cjal-3229	375	3	no	no	NOUN
cjal-3229	375	4	.	.	NOUN
cjal-3229	376	1	110	110	NUM
cjal-3229	376	2	of	of	ADP
cjal-3229	376	3	1950	1950	NUM
cjal-3229	376	4	,	,	PUNCT
cjal-3229	376	5	assets	asset	NOUN
cjal-3229	376	6	revaluation	revaluation	NOUN
cjal-3229	376	7	law	law	NOUN
cjal-3229	376	8	,	,	PUNCT
cjal-3229	376	9	art	art	NOUN
cjal-3229	376	10	.	.	PUNCT
cjal-3229	377	1	102	102	NUM
cjal-3229	377	2	(	(	PUNCT
cjal-3229	377	3	japan	japan	PROPN
cjal-3229	377	4	)	)	PUNCT
cjal-3229	377	5	.	.	PUNCT
cjal-3229	378	1	71	71	NUM
cjal-3229	378	2	mof	mof	ADJ
cjal-3229	378	3	ordinance	ordinance	NOUN
cjal-3229	378	4	art	art	NOUN
cjal-3229	378	5	.	.	PUNCT
cjal-3229	379	1	63	63	NUM
cjal-3229	379	2	.	.	X
cjal-3229	379	3	79	79	NUM
cjal-3229	379	4	securities	security	NOUN
cjal-3229	379	5	exchange	exchange	NOUN
cjal-3229	379	6	law	law	NOUN
cjal-3229	379	7	art	art	NOUN
cjal-3229	379	8	.	.	PUNCT
cjal-3229	380	1	8	8	X
cjal-3229	380	2	.	.	PUNCT
cjal-3229	381	1	the	the	DET
cjal-3229	381	2	effective	effective	ADJ
cjal-3229	381	3	date	date	NOUN
cjal-3229	381	4	may	may	AUX
cjal-3229	381	5	be	be	AUX
cjal-3229	381	6	accelerated	accelerate	VERB
cjal-3229	381	7	by	by	ADP
cjal-3229	381	8	order	order	NOUN
cjal-3229	381	9	of	of	ADP
cjal-3229	381	10	the	the	DET
cjal-3229	381	11	ministry	ministry	PROPN
cjal-3229	381	12	of	of	ADP
cjal-3229	381	13	finance	finance	PROPN
cjal-3229	381	14	if	if	SCONJ
cjal-3229	381	15	information	information	NOUN
cjal-3229	381	16	about	about	ADP
cjal-3229	381	17	the	the	DET
cjal-3229	381	18	issuer	issuer	NOUN
cjal-3229	381	19	is	be	AUX
cjal-3229	381	20	adequately	adequately	ADV
cjal-3229	381	21	available	available	ADJ
cjal-3229	381	22	for	for	ADP
cjal-3229	381	23	the	the	DET
cjal-3229	381	24	protection	protection	NOUN
cjal-3229	381	25	of	of	ADP
cjal-3229	381	26	investors	investor	NOUN
cjal-3229	381	27	.	.	PUNCT
cjal-3229	382	1	80	80	NUM
cjal-3229	382	2	securities	security	NOUN
cjal-3229	382	3	exchange	exchange	NOUN
cjal-3229	382	4	law	law	NOUN
cjal-3229	382	5	arts	art	NOUN
cjal-3229	382	6	.	.	PUNCT
cjal-3229	383	1	16	16	NUM
cjal-3229	383	2	-	-	SYM
cjal-3229	383	3	18	18	NUM
cjal-3229	383	4	.	.	PUNCT
cjal-3229	383	5	81	81	NUM
cjal-3229	383	6	commercial	commercial	ADJ
cjal-3229	383	7	code	code	NOUN
cjal-3229	383	8	art	art	NOUN
cjal-3229	383	9	.	.	PUNCT
cjal-3229	384	1	166	166	NUM
cjal-3229	384	2	.	.	PUNCT
cjal-3229	385	1	[	[	X
cjal-3229	385	2	18:1	18:1	NUM
cjal-3229	385	3	regulations	regulation	NOUN
cjal-3229	385	4	on	on	ADP
cjal-3229	385	5	problem	problem	NOUN
cjal-3229	385	6	loans	loan	NOUN
cjal-3229	385	7	in	in	ADP
cjal-3229	385	8	japan	japan	PROPN
cjal-3229	385	9	statements	statement	NOUN
cjal-3229	385	10	of	of	ADP
cjal-3229	385	11	issuing	issue	VERB
cjal-3229	385	12	companies	company	NOUN
cjal-3229	385	13	listed	list	VERB
cjal-3229	385	14	on	on	ADP
cjal-3229	385	15	a	a	DET
cjal-3229	385	16	securities	security	NOUN
cjal-3229	385	17	exchange	exchange	NOUN
cjal-3229	385	18	and	and	CCONJ
cjal-3229	385	19	filed	file	VERB
cjal-3229	385	20	in	in	ADP
cjal-3229	385	21	accordance	accordance	NOUN
cjal-3229	385	22	with	with	ADP
cjal-3229	385	23	the	the	DET
cjal-3229	385	24	provisions	provision	NOUN
cjal-3229	385	25	of	of	ADP
cjal-3229	385	26	the	the	DET
cjal-3229	385	27	law	law	NOUN
cjal-3229	385	28	must	must	AUX
cjal-3229	385	29	be	be	AUX
cjal-3229	385	30	certified	certify	VERB
cjal-3229	385	31	by	by	ADP
cjal-3229	385	32	a	a	DET
cjal-3229	385	33	public	public	ADJ
cjal-3229	385	34	accountant.82	accountant.82	NOUN
cjal-3229	385	35	this	this	DET
cjal-3229	385	36	requirement	requirement	NOUN
cjal-3229	385	37	brought	bring	VERB
cjal-3229	385	38	about	about	ADP
cjal-3229	385	39	improvements	improvement	NOUN
cjal-3229	385	40	in	in	ADP
cjal-3229	385	41	auditing	auditing	NOUN
cjal-3229	385	42	practices	practice	NOUN
cjal-3229	385	43	in	in	ADP
cjal-3229	385	44	japan	japan	PROPN
cjal-3229	385	45	,	,	PUNCT
cjal-3229	385	46	since	since	SCONJ
cjal-3229	385	47	under	under	ADP
cjal-3229	385	48	the	the	DET
cjal-3229	385	49	commercial	commercial	ADJ
cjal-3229	385	50	code	code	NOUN
cjal-3229	385	51	there	there	PRON
cjal-3229	385	52	is	be	VERB
cjal-3229	385	53	no	no	DET
cjal-3229	385	54	requirement	requirement	NOUN
cjal-3229	385	55	that	that	SCONJ
cjal-3229	385	56	auditors	auditor	NOUN
cjal-3229	385	57	be	be	AUX
cjal-3229	385	58	independent	independent	ADJ
cjal-3229	385	59	and	and	CCONJ
cjal-3229	385	60	professional	professional	ADJ
cjal-3229	385	61	accountants	accountant	NOUN
cjal-3229	385	62	.	.	PUNCT
cjal-3229	386	1	the	the	DET
cjal-3229	386	2	only	only	ADJ
cjal-3229	386	3	disqualification	disqualification	NOUN
cjal-3229	386	4	contained	contain	VERB
cjal-3229	386	5	in	in	ADP
cjal-3229	386	6	the	the	DET
cjal-3229	386	7	code	code	NOUN
cjal-3229	386	8	is	be	AUX
cjal-3229	386	9	that	that	SCONJ
cjal-3229	386	10	auditors	auditor	NOUN
cjal-3229	386	11	should	should	AUX
cjal-3229	386	12	not	not	PART
cjal-3229	386	13	be	be	AUX
cjal-3229	386	14	directors	director	NOUN
cjal-3229	386	15	or	or	CCONJ
cjal-3229	386	16	employees	employee	NOUN
cjal-3229	386	17	of	of	ADP
cjal-3229	386	18	the	the	DET
cjal-3229	386	19	company.83	company.83	PROPN
cjal-3229	386	20	under	under	ADP
cjal-3229	386	21	the	the	DET
cjal-3229	386	22	commercial	commercial	ADJ
cjal-3229	386	23	code	code	NOUN
cjal-3229	386	24	,	,	PUNCT
cjal-3229	386	25	auditing	auditing	NOUN
cjal-3229	386	26	was	be	AUX
cjal-3229	386	27	,	,	PUNCT
cjal-3229	386	28	in	in	ADP
cjal-3229	386	29	practice	practice	NOUN
cjal-3229	386	30	,	,	PUNCT
cjal-3229	386	31	a	a	DET
cjal-3229	386	32	sinecure	sinecure	NOUN
cjal-3229	386	33	,	,	PUNCT
cjal-3229	386	34	often	often	ADV
cjal-3229	386	35	used	use	VERB
cjal-3229	386	36	as	as	ADP
cjal-3229	386	37	a	a	DET
cjal-3229	386	38	training	training	NOUN
cjal-3229	386	39	ground	ground	NOUN
cjal-3229	386	40	for	for	ADP
cjal-3229	386	41	young	young	ADJ
cjal-3229	386	42	executives	executive	NOUN
cjal-3229	386	43	.	.	PUNCT
cjal-3229	387	1	competent	competent	ADJ
cjal-3229	387	2	accountants	accountant	NOUN
cjal-3229	387	3	are	be	AUX
cjal-3229	387	4	considered	consider	VERB
cjal-3229	387	5	a	a	DET
cjal-3229	387	6	prerequisite	prerequisite	NOUN
cjal-3229	387	7	to	to	ADP
cjal-3229	387	8	the	the	DET
cjal-3229	387	9	effectiveness	effectiveness	NOUN
cjal-3229	387	10	of	of	ADP
cjal-3229	387	11	the	the	DET
cjal-3229	387	12	disclosure	disclosure	NOUN
cjal-3229	387	13	mechanism	mechanism	NOUN
cjal-3229	387	14	.	.	PUNCT
cjal-3229	388	1	although	although	SCONJ
cjal-3229	388	2	in	in	ADP
cjal-3229	388	3	japan	japan	PROPN
cjal-3229	388	4	the	the	DET
cjal-3229	388	5	accounting	accounting	NOUN
cjal-3229	388	6	regulations	regulation	NOUN
cjal-3229	388	7	are	be	AUX
cjal-3229	388	8	sophisticated	sophisticated	ADJ
cjal-3229	388	9	in	in	ADP
cjal-3229	388	10	their	their	PRON
cjal-3229	388	11	approach	approach	NOUN
cjal-3229	388	12	,	,	PUNCT
cjal-3229	388	13	the	the	DET
cjal-3229	388	14	accounting	accounting	NOUN
cjal-3229	388	15	profession	profession	NOUN
cjal-3229	388	16	itself	itself	PRON
cjal-3229	388	17	is	be	AUX
cjal-3229	388	18	not	not	PART
cjal-3229	388	19	as	as	ADV
cjal-3229	388	20	well	well	ADV
cjal-3229	388	21	developed	develop	VERB
cjal-3229	388	22	as	as	ADP
cjal-3229	388	23	that	that	PRON
cjal-3229	388	24	of	of	ADP
cjal-3229	388	25	england	england	PROPN
cjal-3229	388	26	and	and	CCONJ
cjal-3229	388	27	the	the	DET
cjal-3229	388	28	u.s	u.s	PROPN
cjal-3229	388	29	.	.	PROPN
cjal-3229	388	30	84	84	NUM
cjal-3229	388	31	since	since	SCONJ
cjal-3229	388	32	the	the	DET
cjal-3229	388	33	certified	certify	VERB
cjal-3229	388	34	public	public	ADJ
cjal-3229	388	35	accountants	accountant	NOUN
cjal-3229	388	36	'	'	PART
cjal-3229	388	37	law	law	NOUN
cjal-3229	388	38	85	85	NUM
cjal-3229	388	39	was	be	AUX
cjal-3229	388	40	passed	pass	VERB
cjal-3229	388	41	in	in	ADP
cjal-3229	388	42	1948	1948	NUM
cjal-3229	388	43	,	,	PUNCT
cjal-3229	388	44	this	this	DET
cjal-3229	388	45	profession	profession	NOUN
cjal-3229	388	46	has	have	AUX
cjal-3229	388	47	advanced	advance	VERB
cjal-3229	388	48	greatly	greatly	ADV
cjal-3229	388	49	,	,	PUNCT
cjal-3229	388	50	but	but	CCONJ
cjal-3229	388	51	to	to	ADP
cjal-3229	388	52	date	date	NOUN
cjal-3229	388	53	it	it	PRON
cjal-3229	388	54	has	have	AUX
cjal-3229	388	55	not	not	PART
cjal-3229	388	56	matched	match	VERB
cjal-3229	388	57	the	the	DET
cjal-3229	388	58	progress	progress	NOUN
cjal-3229	388	59	made	make	VERB
cjal-3229	388	60	in	in	ADP
cjal-3229	388	61	the	the	DET
cjal-3229	388	62	u.s	u.s	PROPN
cjal-3229	388	63	.	.	PROPN
cjal-3229	388	64	and	and	CCONJ
cjal-3229	388	65	england	england	PROPN
cjal-3229	388	66	.	.	PUNCT
cjal-3229	389	1	it	it	PRON
cjal-3229	389	2	has	have	AUX
cjal-3229	389	3	been	be	AUX
cjal-3229	389	4	noted	note	VERB
cjal-3229	389	5	that	that	SCONJ
cjal-3229	389	6	one	one	NUM
cjal-3229	389	7	of	of	ADP
cjal-3229	389	8	the	the	DET
cjal-3229	389	9	reasons	reason	NOUN
cjal-3229	389	10	why	why	SCONJ
cjal-3229	389	11	japanese	japanese	ADJ
cjal-3229	389	12	cpas	cpa	NOUN
cjal-3229	389	13	certify	certify	VERB
cjal-3229	389	14	erroneous	erroneous	ADJ
cjal-3229	389	15	financial	financial	ADJ
cjal-3229	389	16	statements	statement	NOUN
cjal-3229	389	17	is	be	AUX
cjal-3229	389	18	that	that	SCONJ
cjal-3229	389	19	japanese	japanese	ADJ
cjal-3229	389	20	cpas	cpa	NOUN
cjal-3229	389	21	as	as	ADP
cjal-3229	389	22	a	a	DET
cjal-3229	389	23	profession	profession	NOUN
cjal-3229	389	24	are	be	AUX
cjal-3229	389	25	too	too	ADV
cjal-3229	389	26	weak	weak	ADJ
cjal-3229	389	27	to	to	PART
cjal-3229	389	28	oppose	oppose	VERB
cjal-3229	389	29	their	their	PRON
cjal-3229	389	30	clients	client	NOUN
cjal-3229	389	31	by	by	ADP
cjal-3229	389	32	pointing	point	VERB
cjal-3229	389	33	out	out	ADP
cjal-3229	389	34	inefficiencies	inefficiency	NOUN
cjal-3229	389	35	and	and	CCONJ
cjal-3229	389	36	inadequacies	inadequacy	NOUN
cjal-3229	389	37	of	of	ADP
cjal-3229	389	38	their	their	PRON
cjal-3229	389	39	clients	client	NOUN
cjal-3229	389	40	'	'	PART
cjal-3229	389	41	financial	financial	ADJ
cjal-3229	389	42	statements	statement	NOUN
cjal-3229	389	43	.	.	PUNCT
cjal-3229	390	1	86	86	NUM
cjal-3229	390	2	e.	e.	PROPN
cjal-3229	390	3	corporate	corporate	ADJ
cjal-3229	390	4	tax	tax	NOUN
cjal-3229	390	5	laws	law	NOUN
cjal-3229	390	6	since	since	SCONJ
cjal-3229	390	7	there	there	PRON
cjal-3229	390	8	were	be	VERB
cjal-3229	390	9	not	not	PART
cjal-3229	390	10	enough	enough	ADJ
cjal-3229	390	11	legal	legal	ADJ
cjal-3229	390	12	and	and	CCONJ
cjal-3229	390	13	accounting	accounting	NOUN
cjal-3229	390	14	requirements	requirement	NOUN
cjal-3229	390	15	other	other	ADJ
cjal-3229	390	16	than	than	ADP
cjal-3229	390	17	gaap	gaap	PROPN
cjal-3229	390	18	sufficient	sufficient	ADJ
cjal-3229	390	19	to	to	PART
cjal-3229	390	20	regulate	regulate	VERB
cjal-3229	390	21	the	the	DET
cjal-3229	390	22	accounting	accounting	NOUN
cjal-3229	390	23	for	for	ADP
cjal-3229	390	24	bad	bad	ADJ
cjal-3229	390	25	loans	loan	NOUN
cjal-3229	390	26	either	either	CCONJ
cjal-3229	390	27	in	in	ADP
cjal-3229	390	28	the	the	DET
cjal-3229	390	29	commercial	commercial	ADJ
cjal-3229	390	30	code	code	NOUN
cjal-3229	390	31	or	or	CCONJ
cjal-3229	390	32	the	the	DET
cjal-3229	390	33	securities	security	NOUN
cjal-3229	390	34	exchange	exchange	PROPN
cjal-3229	390	35	law	law	NOUN
cjal-3229	390	36	,	,	PUNCT
cjal-3229	390	37	the	the	DET
cjal-3229	390	38	tax	tax	NOUN
cjal-3229	390	39	law	law	NOUN
cjal-3229	390	40	was	be	AUX
cjal-3229	390	41	forced	force	VERB
cjal-3229	390	42	to	to	PART
cjal-3229	390	43	work	work	VERB
cjal-3229	390	44	as	as	ADP
cjal-3229	390	45	a	a	DET
cjal-3229	390	46	supplement	supplement	NOUN
cjal-3229	390	47	to	to	ADP
cjal-3229	390	48	these	these	DET
cjal-3229	390	49	two	two	NUM
cjal-3229	390	50	laws	law	NOUN
cjal-3229	390	51	.	.	PUNCT
cjal-3229	391	1	there	there	PRON
cjal-3229	391	2	is	be	VERB
cjal-3229	391	3	a	a	DET
cjal-3229	391	4	specific	specific	ADJ
cjal-3229	391	5	and	and	CCONJ
cjal-3229	391	6	detailed	detailed	ADJ
cjal-3229	391	7	rule	rule	NOUN
cjal-3229	391	8	in	in	ADP
cjal-3229	391	9	japanese	japanese	ADJ
cjal-3229	391	10	tax	tax	NOUN
cjal-3229	391	11	law	law	NOUN
cjal-3229	391	12	outlining	outline	VERB
cjal-3229	391	13	the	the	DET
cjal-3229	391	14	amount	amount	NOUN
cjal-3229	391	15	limits	limit	NOUN
cjal-3229	391	16	that	that	PRON
cjal-3229	391	17	can	can	AUX
cjal-3229	391	18	be	be	AUX
cjal-3229	391	19	reserved	reserve	VERB
cjal-3229	391	20	for	for	ADP
cjal-3229	391	21	bad	bad	ADJ
cjal-3229	391	22	debts	debt	NOUN
cjal-3229	391	23	.	.	PUNCT
cjal-3229	392	1	the	the	DET
cjal-3229	392	2	corporate	corporate	ADJ
cjal-3229	392	3	tax	tax	NOUN
cjal-3229	392	4	law	law	NOUN
cjal-3229	392	5	87	87	NUM
cjal-3229	392	6	stipulated	stipulate	VERB
cjal-3229	392	7	the	the	DET
cjal-3229	392	8	following	follow	VERB
cjal-3229	392	9	four	four	NUM
cjal-3229	392	10	kinds	kind	NOUN
cjal-3229	392	11	of	of	ADP
cjal-3229	392	12	limits	limit	NOUN
cjal-3229	392	13	on	on	ADP
cjal-3229	392	14	loan	loan	NOUN
cjal-3229	392	15	loss	loss	NOUN
cjal-3229	392	16	reserves	reserve	NOUN
cjal-3229	392	17	:	:	PUNCT
cjal-3229	392	18	(	(	PUNCT
cjal-3229	392	19	1	1	X
cjal-3229	392	20	)	)	PUNCT
cjal-3229	392	21	a	a	DET
cjal-3229	392	22	method	method	NOUN
cjal-3229	392	23	of	of	ADP
cjal-3229	392	24	reserving	reserve	VERB
cjal-3229	392	25	at	at	ADP
cjal-3229	392	26	a	a	DET
cjal-3229	392	27	fixed	fix	VERB
cjal-3229	392	28	rate	rate	NOUN
cjal-3229	392	29	for	for	ADP
cjal-3229	392	30	each	each	DET
cjal-3229	392	31	business	business	NOUN
cjal-3229	392	32	type	type	NOUN
cjal-3229	392	33	;	;	PUNCT
cjal-3229	392	34	(	(	PUNCT
cjal-3229	392	35	2	2	X
cjal-3229	392	36	)	)	PUNCT
cjal-3229	392	37	a	a	DET
cjal-3229	392	38	reserve	reserve	NOUN
cjal-3229	392	39	method	method	NOUN
cjal-3229	392	40	based	base	VERB
cjal-3229	392	41	on	on	ADP
cjal-3229	392	42	the	the	DET
cjal-3229	392	43	rate	rate	NOUN
cjal-3229	392	44	of	of	ADP
cjal-3229	392	45	lending	lending	NOUN
cjal-3229	392	46	losses	loss	NOUN
cjal-3229	392	47	in	in	ADP
cjal-3229	392	48	the	the	DET
cjal-3229	392	49	past	past	NOUN
cjal-3229	392	50	;	;	PUNCT
cjal-3229	392	51	(	(	PUNCT
cjal-3229	392	52	3	3	X
cjal-3229	392	53	)	)	PUNCT
cjal-3229	392	54	82	82	NUM
cjal-3229	392	55	securities	security	NOUN
cjal-3229	392	56	exchange	exchange	NOUN
cjal-3229	392	57	law	law	NOUN
cjal-3229	392	58	art	art	NOUN
cjal-3229	392	59	.	.	PUNCT
cjal-3229	393	1	193(2	193(2	NUM
cjal-3229	393	2	)	)	PUNCT
cjal-3229	393	3	;	;	PUNCT
cjal-3229	394	1	japan	japan	PROPN
cjal-3229	394	2	,	,	PUNCT
cjal-3229	394	3	ministry	ministry	PROPN
cjal-3229	394	4	of	of	ADP
cjal-3229	394	5	finance	finance	NOUN
cjal-3229	394	6	ordinance	ordinance	NOUN
cjal-3229	394	7	,	,	PUNCT
cjal-3229	394	8	ministerial	ministerial	ADJ
cjal-3229	394	9	order	order	NOUN
cjal-3229	394	10	concerning	concern	VERB
cjal-3229	394	11	the	the	DET
cjal-3229	394	12	certified	certified	ADJ
cjal-3229	394	13	audit	audit	NOUN
cjal-3229	394	14	of	of	ADP
cjal-3229	394	15	financial	financial	ADJ
cjal-3229	394	16	statements	statement	NOUN
cjal-3229	394	17	no	no	INTJ
cjal-3229	394	18	.	.	PROPN
cjal-3229	394	19	12	12	NUM
cjal-3229	394	20	(	(	PUNCT
cjal-3229	394	21	1957	1957	NUM
cjal-3229	394	22	)	)	PUNCT
cjal-3229	394	23	.	.	PUNCT
cjal-3229	395	1	83	83	NUM
cjal-3229	395	2	commercial	commercial	ADJ
cjal-3229	395	3	code	code	NOUN
cjal-3229	395	4	art	art	NOUN
cjal-3229	395	5	.	.	PUNCT
cjal-3229	396	1	276	276	NUM
cjal-3229	396	2	.	.	PUNCT
cjal-3229	396	3	"	"	PUNCT
cjal-3229	397	1	the	the	DET
cjal-3229	397	2	seibu	seibu	ADJ
cjal-3229	397	3	scandal	scandal	NOUN
cjal-3229	397	4	was	be	AUX
cjal-3229	397	5	revealed	reveal	VERB
cjal-3229	397	6	recently	recently	ADV
cjal-3229	397	7	in	in	ADP
cjal-3229	397	8	japan	japan	PROPN
cjal-3229	397	9	,	,	PUNCT
cjal-3229	397	10	which	which	PRON
cjal-3229	397	11	gave	give	VERB
cjal-3229	397	12	all	all	DET
cjal-3229	397	13	the	the	DET
cjal-3229	397	14	investors	investor	NOUN
cjal-3229	397	15	to	to	ADP
cjal-3229	397	16	japanese	japanese	ADJ
cjal-3229	397	17	companies	company	NOUN
cjal-3229	397	18	some	some	DET
cjal-3229	397	19	doubts	doubt	NOUN
cjal-3229	397	20	as	as	ADP
cjal-3229	397	21	to	to	ADP
cjal-3229	397	22	the	the	DET
cjal-3229	397	23	japanese	japanese	ADJ
cjal-3229	397	24	disclosure	disclosure	NOUN
cjal-3229	397	25	system	system	NOUN
cjal-3229	397	26	.	.	PUNCT
cjal-3229	398	1	seibu	seibu	ADJ
cjal-3229	398	2	is	be	AUX
cjal-3229	398	3	one	one	NUM
cjal-3229	398	4	of	of	ADP
cjal-3229	398	5	the	the	DET
cjal-3229	398	6	leading	lead	VERB
cjal-3229	398	7	japanese	japanese	ADJ
cjal-3229	398	8	listed	list	VERB
cjal-3229	398	9	companies	company	NOUN
cjal-3229	398	10	and	and	CCONJ
cjal-3229	398	11	they	they	PRON
cjal-3229	398	12	disclosed	disclose	VERB
cjal-3229	398	13	wrong	wrong	ADJ
cjal-3229	398	14	information	information	NOUN
cjal-3229	398	15	as	as	ADP
cjal-3229	398	16	to	to	ADP
cjal-3229	398	17	the	the	DET
cjal-3229	398	18	share	share	NOUN
cjal-3229	398	19	holding	hold	VERB
cjal-3229	398	20	by	by	ADP
cjal-3229	398	21	affiliated	affiliated	ADJ
cjal-3229	398	22	companies	company	NOUN
cjal-3229	398	23	for	for	ADP
cjal-3229	398	24	some	some	DET
cjal-3229	398	25	40	40	NUM
cjal-3229	398	26	years	year	NOUN
cjal-3229	398	27	,	,	PUNCT
cjal-3229	398	28	though	though	SCONJ
cjal-3229	398	29	it	it	PRON
cjal-3229	398	30	was	be	AUX
cjal-3229	398	31	certified	certify	VERB
cjal-3229	398	32	by	by	ADP
cjal-3229	398	33	a	a	DET
cjal-3229	398	34	japanese	japanese	ADJ
cjal-3229	398	35	cpa	cpa	NOUN
cjal-3229	398	36	.	.	PUNCT
cjal-3229	399	1	for	for	ADP
cjal-3229	399	2	this	this	DET
cjal-3229	399	3	scandal	scandal	NOUN
cjal-3229	399	4	,	,	PUNCT
cjal-3229	399	5	see	see	VERB
cjal-3229	399	6	http://www.nikkei.co.ip/sp2/nt85/2004111	http://www.nikkei.co.ip/sp2/nt85/2004111	PROPN
cjal-3229	399	7	1nn003y08911112004.html.85	1nn003y08911112004.html.85	NUM
cjal-3229	399	8	law	law	NOUN
cjal-3229	399	9	no	no	NOUN
cjal-3229	399	10	.	.	PROPN
cjal-3229	399	11	103	103	NUM
cjal-3229	399	12	of	of	ADP
cjal-3229	399	13	1948	1948	NUM
cjal-3229	399	14	.	.	PUNCT
cjal-3229	400	1	86	86	NUM
cjal-3229	400	2	nihon	nihon	PROPN
cjal-3229	400	3	keizai	keizai	PROPN
cjal-3229	400	4	shinbun	shinbun	PROPN
cjal-3229	400	5	(	(	PUNCT
cjal-3229	400	6	japan	japan	PROPN
cjal-3229	400	7	economic	economic	PROPN
cjal-3229	400	8	journal	journal	PROPN
cjal-3229	400	9	)	)	PUNCT
cjal-3229	400	10	,	,	PUNCT
cjal-3229	400	11	jan	jan	PROPN
cjal-3229	400	12	.	.	PROPN
cjal-3229	400	13	12	12	NUM
cjal-3229	400	14	,	,	PUNCT
cjal-3229	400	15	1967	1967	NUM
cjal-3229	400	16	,	,	PUNCT
cjal-3229	400	17	at	at	ADP
cjal-3229	400	18	5	5	NUM
cjal-3229	400	19	.	.	NOUN
cjal-3229	400	20	87	87	NUM
cjal-3229	400	21	law	law	NOUN
cjal-3229	400	22	no	no	NOUN
cjal-3229	400	23	.	.	PROPN
cjal-3229	400	24	34	34	NUM
cjal-3229	400	25	enacted	enact	VERB
cjal-3229	400	26	on	on	ADP
cjal-3229	400	27	march	march	PROPN
cjal-3229	400	28	31	31	NUM
cjal-3229	400	29	,	,	PUNCT
cjal-3229	400	30	1965	1965	NUM
cjal-3229	400	31	,	,	PUNCT
cjal-3229	400	32	as	as	SCONJ
cjal-3229	400	33	amended	amend	VERB
cjal-3229	400	34	46	46	NUM
cjal-3229	400	35	times	time	NOUN
cjal-3229	400	36	thereafter	thereafter	ADV
cjal-3229	400	37	.	.	PUNCT
cjal-3229	400	38	available	available	ADJ
cjal-3229	400	39	at	at	ADP
cjal-3229	400	40	http://www.houko.com/00/01/s40/034.htm	http://www.houko.com/00/01/s40/034.htm	PROPN
cjal-3229	400	41	.	.	PUNCT
cjal-3229	400	42	2004	2004	NUM
cjal-3229	400	43	]	]	PUNCT
cjal-3229	400	44	columbia	columbia	PROPN
cjal-3229	400	45	journal	journal	PROPN
cjal-3229	400	46	of	of	ADP
cjal-3229	400	47	asian	asian	PROPN
cjal-3229	400	48	la	la	PROPN
cjal-3229	400	49	w	w	PROPN
cjal-3229	400	50	reserving	reserve	VERB
cjal-3229	400	51	50	50	NUM
cjal-3229	400	52	%	%	NOUN
cjal-3229	400	53	of	of	ADP
cjal-3229	400	54	the	the	DET
cjal-3229	400	55	outstanding	outstanding	ADJ
cjal-3229	400	56	loans	loan	NOUN
cjal-3229	400	57	as	as	ADP
cjal-3229	400	58	the	the	DET
cjal-3229	400	59	fixed	fix	VERB
cjal-3229	400	60	outstanding	outstanding	ADJ
cjal-3229	400	61	loan	loan	NOUN
cjal-3229	400	62	depreciation	depreciation	NOUN
cjal-3229	400	63	special	special	ADJ
cjal-3229	400	64	account	account	NOUN
cjal-3229	400	65	when	when	SCONJ
cjal-3229	400	66	the	the	DET
cjal-3229	400	67	debtor	debtor	NOUN
cjal-3229	400	68	is	be	AUX
cjal-3229	400	69	banned	ban	VERB
cjal-3229	400	70	from	from	ADP
cjal-3229	400	71	bill	bill	NOUN
cjal-3229	400	72	clearing	clearing	NOUN
cjal-3229	400	73	transactions	transaction	NOUN
cjal-3229	400	74	,	,	PUNCT
cjal-3229	400	75	applied	apply	VERB
cjal-3229	400	76	for	for	ADP
cjal-3229	400	77	protection	protection	NOUN
cjal-3229	400	78	under	under	ADP
cjal-3229	400	79	the	the	DET
cjal-3229	400	80	corporate	corporate	ADJ
cjal-3229	400	81	reorganization	reorganization	NOUN
cjal-3229	400	82	law8	law8	PROPN
cjal-3229	400	83	8	8	NUM
cjal-3229	400	84	or	or	CCONJ
cjal-3229	400	85	the	the	DET
cjal-3229	400	86	bankruptcy	bankruptcy	NOUN
cjal-3229	400	87	law,8	law,8	ADJ
cjal-3229	400	88	9	9	NUM
cjal-3229	400	89	or	or	CCONJ
cjal-3229	400	90	declares	declare	VERB
cjal-3229	400	91	the	the	DET
cjal-3229	400	92	account	account	NOUN
cjal-3229	400	93	clearance	clearance	NOUN
cjal-3229	400	94	;	;	PUNCT
cjal-3229	400	95	and	and	CCONJ
cjal-3229	400	96	(	(	PUNCT
cjal-3229	400	97	4	4	X
cjal-3229	400	98	)	)	PUNCT
cjal-3229	400	99	a	a	DET
cjal-3229	400	100	method	method	NOUN
cjal-3229	400	101	of	of	ADP
cjal-3229	400	102	appropriating	appropriate	VERB
cjal-3229	400	103	the	the	DET
cjal-3229	400	104	reserve	reserve	NOUN
cjal-3229	400	105	amount	amount	NOUN
cjal-3229	400	106	approved	approve	VERB
cjal-3229	400	107	by	by	ADP
cjal-3229	400	108	the	the	DET
cjal-3229	400	109	director	director	NOUN
cjal-3229	400	110	of	of	ADP
cjal-3229	400	111	the	the	DET
cjal-3229	400	112	governing	govern	VERB
cjal-3229	400	113	tax	tax	NOUN
cjal-3229	400	114	office	office	NOUN
cjal-3229	400	115	as	as	ADP
cjal-3229	400	116	a	a	DET
cjal-3229	400	117	loss	loss	NOUN
cjal-3229	400	118	when	when	SCONJ
cjal-3229	400	119	the	the	DET
cjal-3229	400	120	debtor	debtor	NOUN
cjal-3229	400	121	was	be	AUX
cjal-3229	400	122	incapable	incapable	ADJ
cjal-3229	400	123	of	of	ADP
cjal-3229	400	124	repayment	repayment	NOUN
cjal-3229	400	125	and	and	CCONJ
cjal-3229	400	126	an	an	DET
cjal-3229	400	127	asset	asset	NOUN
cjal-3229	400	128	deficient	deficient	ADJ
cjal-3229	400	129	condition	condition	NOUN
cjal-3229	400	130	continues	continue	VERB
cjal-3229	400	131	for	for	ADP
cjal-3229	400	132	a	a	DET
cjal-3229	400	133	substantial	substantial	ADJ
cjal-3229	400	134	period	period	NOUN
cjal-3229	400	135	.	.	PUNCT
cjal-3229	401	1	90	90	NUM
cjal-3229	401	2	since	since	SCONJ
cjal-3229	401	3	the	the	DET
cjal-3229	401	4	tax	tax	NOUN
cjal-3229	401	5	law	law	NOUN
cjal-3229	401	6	include	include	VERB
cjal-3229	401	7	specific	specific	ADJ
cjal-3229	401	8	and	and	CCONJ
cjal-3229	401	9	detailed	detailed	ADJ
cjal-3229	401	10	rules	rule	NOUN
cjal-3229	401	11	,	,	PUNCT
cjal-3229	401	12	a	a	DET
cjal-3229	401	13	consensus	consensus	NOUN
cjal-3229	401	14	and	and	CCONJ
cjal-3229	401	15	custom	custom	NOUN
cjal-3229	401	16	developed	develop	VERB
cjal-3229	401	17	to	to	PART
cjal-3229	401	18	show	show	VERB
cjal-3229	401	19	that	that	SCONJ
cjal-3229	401	20	it	it	PRON
cjal-3229	401	21	was	be	AUX
cjal-3229	401	22	safe	safe	ADJ
cjal-3229	401	23	to	to	PART
cjal-3229	401	24	follow	follow	VERB
cjal-3229	401	25	the	the	DET
cjal-3229	401	26	first	first	ADJ
cjal-3229	401	27	of	of	ADP
cjal-3229	401	28	the	the	DET
cjal-3229	401	29	above	above	ADV
cjal-3229	401	30	-	-	PUNCT
cjal-3229	401	31	mentioned	mention	VERB
cjal-3229	401	32	methods	method	NOUN
cjal-3229	401	33	specified	specify	VERB
cjal-3229	401	34	in	in	ADP
cjal-3229	401	35	the	the	DET
cjal-3229	401	36	tax	tax	NOUN
cjal-3229	401	37	law	law	NOUN
cjal-3229	401	38	,	,	PUNCT
cjal-3229	401	39	i.e.	i.e.	X
cjal-3229	401	40	,	,	PUNCT
cjal-3229	401	41	"	"	PUNCT
cjal-3229	401	42	a	a	DET
cjal-3229	401	43	method	method	NOUN
cjal-3229	401	44	of	of	ADP
cjal-3229	401	45	reserving	reserve	VERB
cjal-3229	401	46	at	at	ADP
cjal-3229	401	47	a	a	DET
cjal-3229	401	48	fixed	fix	VERB
cjal-3229	401	49	rate	rate	NOUN
cjal-3229	401	50	.	.	PUNCT
cjal-3229	401	51	"	"	PUNCT
cjal-3229	402	1	since	since	SCONJ
cjal-3229	402	2	the	the	DET
cjal-3229	402	3	accounting	accounting	NOUN
cjal-3229	402	4	standard	standard	NOUN
cjal-3229	402	5	lacked	lack	VERB
cjal-3229	402	6	detailed	detailed	ADJ
cjal-3229	402	7	regulations	regulation	NOUN
cjal-3229	402	8	,	,	PUNCT
cjal-3229	402	9	corporations	corporation	NOUN
cjal-3229	402	10	found	find	VERB
cjal-3229	402	11	it	it	PRON
cjal-3229	402	12	necessary	necessary	ADJ
cjal-3229	402	13	to	to	PART
cjal-3229	402	14	rely	rely	VERB
cjal-3229	402	15	on	on	ADP
cjal-3229	402	16	the	the	DET
cjal-3229	402	17	tax	tax	NOUN
cjal-3229	402	18	law	law	NOUN
cjal-3229	402	19	.	.	PUNCT
cjal-3229	403	1	the	the	DET
cjal-3229	403	2	tax	tax	NOUN
cjal-3229	403	3	law	law	NOUN
cjal-3229	403	4	thus	thus	ADV
cjal-3229	403	5	took	take	VERB
cjal-3229	403	6	on	on	ADP
cjal-3229	403	7	a	a	DET
cjal-3229	403	8	wholly	wholly	ADV
cjal-3229	403	9	unintended	unintended	ADJ
cjal-3229	403	10	role	role	NOUN
cjal-3229	403	11	as	as	ADP
cjal-3229	403	12	a	a	DET
cjal-3229	403	13	general	general	ADJ
cjal-3229	403	14	accounting	accounting	NOUN
cjal-3229	403	15	standard	standard	NOUN
cjal-3229	403	16	.	.	PUNCT
cjal-3229	404	1	thus	thus	ADV
cjal-3229	404	2	,	,	PUNCT
cjal-3229	404	3	the	the	DET
cjal-3229	404	4	rules	rule	NOUN
cjal-3229	404	5	of	of	ADP
cjal-3229	404	6	the	the	DET
cjal-3229	404	7	corporate	corporate	ADJ
cjal-3229	404	8	tax	tax	NOUN
cjal-3229	404	9	law	law	NOUN
cjal-3229	404	10	played	play	VERB
cjal-3229	404	11	a	a	DET
cjal-3229	404	12	major	major	ADJ
cjal-3229	404	13	role	role	NOUN
cjal-3229	404	14	in	in	ADP
cjal-3229	404	15	the	the	DET
cjal-3229	404	16	accounting	accounting	NOUN
cjal-3229	404	17	practices	practice	NOUN
cjal-3229	404	18	for	for	ADP
cjal-3229	404	19	loan	loan	NOUN
cjal-3229	404	20	loss	loss	NOUN
cjal-3229	404	21	reserves	reserve	NOUN
cjal-3229	404	22	until	until	SCONJ
cjal-3229	404	23	the	the	DET
cjal-3229	404	24	calculation	calculation	NOUN
cjal-3229	404	25	of	of	ADP
cjal-3229	404	26	limits	limit	NOUN
cjal-3229	404	27	for	for	ADP
cjal-3229	404	28	loan	loan	NOUN
cjal-3229	404	29	loss	loss	NOUN
cjal-3229	404	30	reserves	reserve	NOUN
cjal-3229	404	31	was	be	AUX
cjal-3229	404	32	fundamentally	fundamentally	ADV
cjal-3229	404	33	changed	change	VERB
cjal-3229	404	34	in	in	ADP
cjal-3229	404	35	1998.91	1998.91	NUM
cjal-3229	404	36	the	the	DET
cjal-3229	404	37	differences	difference	NOUN
cjal-3229	404	38	between	between	ADP
cjal-3229	404	39	corporate	corporate	ADJ
cjal-3229	404	40	accounting	accounting	NOUN
cjal-3229	404	41	and	and	CCONJ
cjal-3229	404	42	tax	tax	NOUN
cjal-3229	404	43	accounting	accounting	NOUN
cjal-3229	404	44	were	be	AUX
cjal-3229	404	45	not	not	PART
cjal-3229	404	46	recognized	recognize	VERB
cjal-3229	404	47	until	until	ADP
cjal-3229	404	48	the	the	DET
cjal-3229	404	49	rule	rule	NOUN
cjal-3229	404	50	of	of	ADP
cjal-3229	404	51	statutory	statutory	ADJ
cjal-3229	404	52	reserve	reserve	NOUN
cjal-3229	404	53	rates	rate	NOUN
cjal-3229	404	54	as	as	SCONJ
cjal-3229	404	55	mentioned	mention	VERB
cjal-3229	404	56	in	in	ADP
cjal-3229	404	57	the	the	DET
cjal-3229	404	58	first	first	ADJ
cjal-3229	404	59	method	method	NOUN
cjal-3229	404	60	,	,	PUNCT
cjal-3229	404	61	i.e.	i.e.	X
cjal-3229	404	62	,	,	PUNCT
cjal-3229	404	63	appropriating	appropriate	VERB
cjal-3229	404	64	a	a	DET
cjal-3229	404	65	fixed	fix	VERB
cjal-3229	404	66	rate	rate	NOUN
cjal-3229	404	67	of	of	ADP
cjal-3229	404	68	loan	loan	NOUN
cjal-3229	404	69	loss	loss	NOUN
cjal-3229	404	70	reserves	reserve	NOUN
cjal-3229	404	71	,	,	PUNCT
cjal-3229	404	72	was	be	AUX
cjal-3229	404	73	cancelled	cancel	VERB
cjal-3229	404	74	by	by	ADP
cjal-3229	404	75	the	the	DET
cjal-3229	404	76	tax	tax	NOUN
cjal-3229	404	77	law	law	NOUN
cjal-3229	404	78	revision	revision	NOUN
cjal-3229	404	79	of	of	ADP
cjal-3229	404	80	1998	1998	NUM
cjal-3229	404	81	(	(	PUNCT
cjal-3229	404	82	which	which	PRON
cjal-3229	404	83	was	be	AUX
cjal-3229	404	84	to	to	PART
cjal-3229	404	85	be	be	AUX
cjal-3229	404	86	fully	fully	ADV
cjal-3229	404	87	implemented	implement	VERB
cjal-3229	404	88	by	by	ADP
cjal-3229	404	89	2002	2002	NUM
cjal-3229	404	90	)	)	PUNCT
cjal-3229	404	91	.	.	PUNCT
cjal-3229	405	1	the	the	DET
cjal-3229	405	2	tax	tax	NOUN
cjal-3229	405	3	law	law	NOUN
cjal-3229	405	4	and	and	CCONJ
cjal-3229	405	5	corporate	corporate	ADJ
cjal-3229	405	6	accounting	accounting	NOUN
cjal-3229	405	7	principles	principle	NOUN
cjal-3229	405	8	are	be	AUX
cjal-3229	405	9	theoretically	theoretically	ADV
cjal-3229	405	10	different	different	ADJ
cjal-3229	405	11	,	,	PUNCT
cjal-3229	405	12	as	as	SCONJ
cjal-3229	405	13	the	the	DET
cjal-3229	405	14	tax	tax	NOUN
cjal-3229	405	15	law	law	NOUN
cjal-3229	405	16	is	be	AUX
cjal-3229	405	17	determined	determine	VERB
cjal-3229	405	18	by	by	ADP
cjal-3229	405	19	the	the	DET
cjal-3229	405	20	diet	diet	NOUN
cjal-3229	405	21	in	in	ADP
cjal-3229	405	22	order	order	NOUN
cjal-3229	405	23	to	to	PART
cjal-3229	405	24	pursue	pursue	VERB
cjal-3229	405	25	various	various	ADJ
cjal-3229	405	26	policies	policy	NOUN
cjal-3229	405	27	from	from	ADP
cjal-3229	405	28	time	time	NOUN
cjal-3229	405	29	to	to	ADP
cjal-3229	405	30	time	time	NOUN
cjal-3229	405	31	,	,	PUNCT
cjal-3229	405	32	while	while	SCONJ
cjal-3229	405	33	corporate	corporate	ADJ
cjal-3229	405	34	accounting	accounting	NOUN
cjal-3229	405	35	is	be	AUX
cjal-3229	405	36	a	a	DET
cjal-3229	405	37	method	method	NOUN
cjal-3229	405	38	of	of	ADP
cjal-3229	405	39	describing	describe	VERB
cjal-3229	405	40	a	a	DET
cjal-3229	405	41	corporation	corporation	NOUN
cjal-3229	405	42	's	's	PART
cjal-3229	405	43	performance	performance	NOUN
cjal-3229	405	44	over	over	ADP
cjal-3229	405	45	a	a	DET
cjal-3229	405	46	fixed	fix	VERB
cjal-3229	405	47	period	period	NOUN
cjal-3229	405	48	.	.	PUNCT
cjal-3229	406	1	as	as	SCONJ
cjal-3229	406	2	the	the	DET
cjal-3229	406	3	tax	tax	NOUN
cjal-3229	406	4	rule	rule	NOUN
cjal-3229	406	5	discussed	discuss	VERB
cjal-3229	406	6	above	above	ADP
cjal-3229	406	7	indicates	indicate	VERB
cjal-3229	406	8	,	,	PUNCT
cjal-3229	406	9	its	its	PRON
cjal-3229	406	10	purpose	purpose	NOUN
cjal-3229	406	11	is	be	AUX
cjal-3229	406	12	to	to	PART
cjal-3229	406	13	calculate	calculate	VERB
cjal-3229	406	14	tax	tax	NOUN
cjal-3229	406	15	liabilities	liability	NOUN
cjal-3229	406	16	that	that	PRON
cjal-3229	406	17	could	could	AUX
cjal-3229	406	18	not	not	PART
cjal-3229	406	19	be	be	AUX
cjal-3229	406	20	used	use	VERB
cjal-3229	406	21	as	as	ADP
cjal-3229	406	22	an	an	DET
cjal-3229	406	23	evaluation	evaluation	NOUN
cjal-3229	406	24	standard	standard	NOUN
cjal-3229	406	25	for	for	ADP
cjal-3229	406	26	loan	loan	NOUN
cjal-3229	406	27	loss	loss	NOUN
cjal-3229	406	28	reserves	reserve	NOUN
cjal-3229	406	29	at	at	ADP
cjal-3229	406	30	the	the	DET
cjal-3229	406	31	closing	closing	NOUN
cjal-3229	406	32	date	date	NOUN
cjal-3229	406	33	.	.	PUNCT
cjal-3229	407	1	the	the	DET
cjal-3229	407	2	amount	amount	NOUN
cjal-3229	407	3	of	of	ADP
cjal-3229	407	4	the	the	DET
cjal-3229	407	5	loan	loan	NOUN
cjal-3229	407	6	loss	loss	NOUN
cjal-3229	407	7	reserves	reserve	NOUN
cjal-3229	407	8	in	in	ADP
cjal-3229	407	9	corporate	corporate	ADJ
cjal-3229	407	10	accounting	accounting	NOUN
cjal-3229	407	11	are	be	AUX
cjal-3229	407	12	estimations	estimation	NOUN
cjal-3229	407	13	on	on	ADP
cjal-3229	407	14	the	the	DET
cjal-3229	407	15	closing	closing	NOUN
cjal-3229	407	16	date	date	NOUN
cjal-3229	407	17	,	,	PUNCT
cjal-3229	407	18	so	so	SCONJ
cjal-3229	407	19	that	that	SCONJ
cjal-3229	407	20	the	the	DET
cjal-3229	407	21	credits	credit	NOUN
cjal-3229	407	22	,	,	PUNCT
cjal-3229	407	23	less	less	ADJ
cjal-3229	407	24	the	the	DET
cjal-3229	407	25	loan	loan	NOUN
cjal-3229	407	26	loss	loss	NOUN
cjal-3229	407	27	reserves	reserve	NOUN
cjal-3229	407	28	,	,	PUNCT
cjal-3229	407	29	should	should	AUX
cjal-3229	407	30	show	show	VERB
cjal-3229	407	31	the	the	DET
cjal-3229	407	32	"	"	PUNCT
cjal-3229	407	33	collectible	collectible	ADJ
cjal-3229	407	34	amount	amount	NOUN
cjal-3229	407	35	.	.	PUNCT
cjal-3229	407	36	"	"	PUNCT
cjal-3229	408	1	the	the	DET
cjal-3229	408	2	tax	tax	NOUN
cjal-3229	408	3	law	law	NOUN
cjal-3229	408	4	does	do	AUX
cjal-3229	408	5	not	not	PART
cjal-3229	408	6	allow	allow	VERB
cjal-3229	408	7	using	use	VERB
cjal-3229	408	8	the	the	DET
cjal-3229	408	9	estimated	estimate	VERB
cjal-3229	408	10	amount	amount	NOUN
cjal-3229	408	11	of	of	ADP
cjal-3229	408	12	the	the	DET
cjal-3229	408	13	loan	loan	NOUN
cjal-3229	408	14	loss	loss	NOUN
cjal-3229	408	15	reserves	reserve	NOUN
cjal-3229	408	16	as	as	ADP
cjal-3229	408	17	the	the	DET
cjal-3229	408	18	basis	basis	NOUN
cjal-3229	408	19	of	of	ADP
cjal-3229	408	20	the	the	DET
cjal-3229	408	21	calculation	calculation	NOUN
cjal-3229	408	22	of	of	ADP
cjal-3229	408	23	tax	tax	NOUN
cjal-3229	408	24	liabilities	liability	NOUN
cjal-3229	408	25	.	.	PUNCT
cjal-3229	409	1	88	88	NUM
cjal-3229	409	2	law	law	NOUN
cjal-3229	409	3	no	no	NOUN
cjal-3229	409	4	.	.	PROPN
cjal-3229	410	1	172	172	NUM
cjal-3229	410	2	enacted	enact	VERB
cjal-3229	410	3	on	on	ADP
cjal-3229	410	4	june	june	PROPN
cjal-3229	410	5	7	7	NUM
cjal-3229	410	6	,	,	PUNCT
cjal-3229	410	7	1952	1952	NUM
cjal-3229	410	8	,	,	PUNCT
cjal-3229	410	9	amended	amend	VERB
cjal-3229	410	10	on	on	ADP
cjal-3229	410	11	december	december	PROPN
cjal-3229	410	12	13	13	NUM
cjal-3229	410	13	,	,	PUNCT
cjal-3229	410	14	2002	2002	NUM
cjal-3229	410	15	(	(	PUNCT
cjal-3229	410	16	law	law	NOUN
cjal-3229	410	17	no	no	NOUN
cjal-3229	410	18	.	.	PROPN
cjal-3229	410	19	154	154	NUM
cjal-3229	410	20	)	)	PUNCT
cjal-3229	410	21	.	.	PUNCT
cjal-3229	411	1	see	see	VERB
cjal-3229	411	2	http://www.ron.gr.ip/lawilaw/kaishakl.htm	http://www.ron.gr.ip/lawilaw/kaishakl.htm	PROPN
cjal-3229	411	3	.	.	PROPN
cjal-3229	411	4	89	89	NUM
cjal-3229	411	5	law	law	NOUN
cjal-3229	411	6	no	no	NOUN
cjal-3229	411	7	.	.	PROPN
cjal-3229	411	8	71	71	NUM
cjal-3229	411	9	enacted	enact	VERB
cjal-3229	411	10	on	on	ADP
cjal-3229	411	11	april	april	PROPN
cjal-3229	411	12	25	25	NUM
cjal-3229	411	13	,	,	PUNCT
cjal-3229	411	14	1922	1922	NUM
cjal-3229	411	15	,	,	PUNCT
cjal-3229	411	16	amended	amend	VERB
cjal-3229	411	17	11	11	NUM
cjal-3229	411	18	times	time	NOUN
cjal-3229	411	19	thereafter	thereafter	ADV
cjal-3229	411	20	.	.	PUNCT
cjal-3229	412	1	see	see	VERB
cjal-3229	412	2	http://www.houko.com/0/0001/t	http://www.houko.com/0/0001/t	PROPN
cjal-3229	412	3	11/071	11/071	NUM
cjal-3229	412	4	.htm	.htm	PUNCT
cjal-3229	413	1	(	(	PUNCT
cjal-3229	413	2	htm	htm	PROPN
cjal-3229	413	3	needs	need	VERB
cjal-3229	413	4	to	to	PART
cjal-3229	413	5	be	be	AUX
cjal-3229	413	6	in	in	ADP
cjal-3229	413	7	capital	capital	NOUN
cjal-3229	413	8	letters	letter	NOUN
cjal-3229	413	9	)	)	PUNCT
cjal-3229	413	10	.	.	PUNCT
cjal-3229	414	1	90	90	NUM
cjal-3229	414	2	article	article	NOUN
cjal-3229	414	3	52	52	NUM
cjal-3229	414	4	,	,	PUNCT
cjal-3229	414	5	supra	supra	PROPN
cjal-3229	414	6	note	note	VERB
cjal-3229	414	7	87	87	NUM
cjal-3229	414	8	.	.	PUNCT
cjal-3229	415	1	91	91	NUM
cjal-3229	415	2	revised	revise	VERB
cjal-3229	415	3	on	on	ADP
cjal-3229	415	4	april	april	PROPN
cjal-3229	415	5	1	1	NUM
cjal-3229	415	6	,	,	PUNCT
cjal-3229	415	7	1998	1998	NUM
cjal-3229	415	8	.	.	PUNCT
cjal-3229	416	1	see	see	VERB
cjal-3229	416	2	kokuzeicho	kokuzeicho	PROPN
cjal-3229	416	3	tsuutatsu	tsuutatsu	PROPN
cjal-3229	416	4	(	(	PUNCT
cjal-3229	416	5	national	national	PROPN
cjal-3229	416	6	tax	tax	PROPN
cjal-3229	416	7	administration	administration	NOUN
cjal-3229	416	8	ordinance	ordinance	NOUN
cjal-3229	416	9	)	)	PUNCT
cjal-3229	416	10	(	(	PUNCT
cjal-3229	416	11	1998	1998	NUM
cjal-3229	416	12	)	)	PUNCT
cjal-3229	417	1	[	[	X
cjal-3229	417	2	hereinafter	hereinafter	NOUN
cjal-3229	417	3	japanese	japanese	ADJ
cjal-3229	417	4	irs	irs	PROPN
cjal-3229	417	5	ordinance	ordinance	NOUN
cjal-3229	417	6	]	]	PUNCT
cjal-3229	417	7	.	.	PUNCT
cjal-3229	418	1	for	for	ADP
cjal-3229	418	2	individuals	individual	NOUN
cjal-3229	418	3	,	,	PUNCT
cjal-3229	418	4	see	see	VERB
cjal-3229	418	5	japanese	japanese	ADJ
cjal-3229	418	6	irs	irs	PROPN
cjal-3229	418	7	ordinance	ordinance	NOUN
cjal-3229	418	8	in	in	ADP
cjal-3229	418	9	japanese	japanese	ADJ
cjal-3229	418	10	income	income	NOUN
cjal-3229	418	11	tax	tax	NOUN
cjal-3229	418	12	law	law	NOUN
cjal-3229	418	13	,	,	PUNCT
cjal-3229	418	14	available	available	ADJ
cjal-3229	418	15	at	at	ADP
cjal-3229	418	16	http://www.nta.go.ip/categorv/tutatulkihon/svotokl	http://www.nta.go.ip/categorv/tutatulkihon/svotokl	ADJ
cjal-3229	418	17	01.htm	01.htm	PROPN
cjal-3229	418	18	.	.	PUNCT
cjal-3229	419	1	for	for	ADP
cjal-3229	419	2	corporations	corporation	NOUN
cjal-3229	419	3	,	,	PUNCT
cjal-3229	419	4	see	see	VERB
cjal-3229	419	5	japanese	japanese	ADJ
cjal-3229	419	6	irs	irs	PROPN
cjal-3229	419	7	ordinance	ordinance	NOUN
cjal-3229	419	8	in	in	ADP
cjal-3229	419	9	japanese	japanese	ADJ
cjal-3229	419	10	corporate	corporate	ADJ
cjal-3229	419	11	tax	tax	NOUN
cjal-3229	419	12	law	law	NOUN
cjal-3229	419	13	,	,	PUNCT
cjal-3229	419	14	available	available	ADJ
cjal-3229	419	15	at	at	ADP
cjal-3229	419	16	http://www.nta.go.ip/catezory/tutatu/kihon/houiin/o1	http://www.nta.go.ip/catezory/tutatu/kihon/houiin/o1	PROPN
cjal-3229	419	17	.htm	.htm	PUNCT
cjal-3229	419	18	.	.	PUNCT
cjal-3229	420	1	[	[	X
cjal-3229	420	2	18:1	18:1	NUM
cjal-3229	420	3	regulations	regulation	NOUN
cjal-3229	420	4	on	on	ADP
cjal-3229	420	5	problem	problem	NOUN
cjal-3229	420	6	loans	loan	NOUN
cjal-3229	420	7	in	in	ADP
cjal-3229	420	8	japan	japan	PROPN
cjal-3229	420	9	f.	f.	PROPN
cjal-3229	421	1	legal	legal	ADJ
cjal-3229	421	2	precedent	precedent	NOUN
cjal-3229	421	3	:	:	PUNCT
cjal-3229	421	4	the	the	DET
cjal-3229	421	5	ltcb	ltcb	PROPN
cjal-3229	421	6	case	case	NOUN
cjal-3229	421	7	a	a	DET
cjal-3229	421	8	precedent	precedent	NOUN
cjal-3229	421	9	-	-	PUNCT
cjal-3229	421	10	setting	set	VERB
cjal-3229	421	11	court	court	NOUN
cjal-3229	421	12	decision	decision	NOUN
cjal-3229	421	13	has	have	AUX
cjal-3229	421	14	made	make	VERB
cjal-3229	421	15	clear	clear	ADJ
cjal-3229	421	16	the	the	DET
cjal-3229	421	17	extent	extent	NOUN
cjal-3229	421	18	to	to	PART
cjal-3229	421	19	which	which	PRON
cjal-3229	421	20	japanese	japanese	ADJ
cjal-3229	421	21	directors	director	NOUN
cjal-3229	421	22	are	be	AUX
cjal-3229	421	23	required	require	VERB
cjal-3229	421	24	to	to	PART
cjal-3229	421	25	follow	follow	VERB
cjal-3229	421	26	a	a	DET
cjal-3229	421	27	flawed	flawed	ADJ
cjal-3229	421	28	accounting	accounting	NOUN
cjal-3229	421	29	method	method	NOUN
cjal-3229	421	30	for	for	ADP
cjal-3229	421	31	recording	recording	NOUN
cjal-3229	421	32	loan	loan	NOUN
cjal-3229	421	33	loss	loss	NOUN
cjal-3229	421	34	reserves	reserve	NOUN
cjal-3229	421	35	that	that	PRON
cjal-3229	421	36	can	can	AUX
cjal-3229	421	37	subject	subject	VERB
cjal-3229	421	38	them	they	PRON
cjal-3229	421	39	to	to	ADP
cjal-3229	421	40	criminal	criminal	ADJ
cjal-3229	421	41	liability	liability	NOUN
cjal-3229	421	42	even	even	ADV
cjal-3229	421	43	if	if	SCONJ
cjal-3229	421	44	they	they	PRON
cjal-3229	421	45	were	be	AUX
cjal-3229	421	46	not	not	PART
cjal-3229	421	47	intentionally	intentionally	ADV
cjal-3229	421	48	understating	understate	VERB
cjal-3229	421	49	loan	loan	NOUN
cjal-3229	421	50	losses	loss	NOUN
cjal-3229	421	51	.	.	PUNCT
cjal-3229	422	1	the	the	DET
cjal-3229	422	2	ltcb	ltcb	PROPN
cjal-3229	422	3	case	case	NOUN
cjal-3229	422	4	was	be	AUX
cjal-3229	422	5	a	a	DET
cjal-3229	422	6	criminal	criminal	ADJ
cjal-3229	422	7	action	action	NOUN
cjal-3229	422	8	concerning	concern	VERB
cjal-3229	422	9	the	the	DET
cjal-3229	422	10	accounting	accounting	NOUN
cjal-3229	422	11	treatment	treatment	NOUN
cjal-3229	422	12	of	of	ADP
cjal-3229	422	13	bad	bad	ADJ
cjal-3229	422	14	debts	debt	NOUN
cjal-3229	422	15	.	.	PUNCT
cjal-3229	423	1	the	the	DET
cjal-3229	423	2	case	case	NOUN
cjal-3229	423	3	was	be	AUX
cjal-3229	423	4	first	first	ADV
cjal-3229	423	5	brought	bring	VERB
cjal-3229	423	6	against	against	ADP
cjal-3229	423	7	the	the	DET
cjal-3229	423	8	former	former	ADJ
cjal-3229	423	9	directors	director	NOUN
cjal-3229	423	10	of	of	ADP
cjal-3229	423	11	ltcb	ltcb	PROPN
cjal-3229	423	12	in	in	ADP
cjal-3229	423	13	october	october	PROPN
cjal-3229	423	14	1999	1999	NUM
cjal-3229	423	15	after	after	SCONJ
cjal-3229	423	16	ltcb	ltcb	PROPN
cjal-3229	423	17	went	go	VERB
cjal-3229	423	18	bankrupt	bankrupt	ADJ
cjal-3229	423	19	in	in	ADP
cjal-3229	423	20	october	october	PROPN
cjal-3229	423	21	1998.92	1998.92	NUM
cjal-3229	423	22	the	the	DET
cjal-3229	423	23	suit	suit	NOUN
cjal-3229	423	24	accused	accuse	VERB
cjal-3229	423	25	three	three	NUM
cjal-3229	423	26	directors	director	NOUN
cjal-3229	423	27	,	,	PUNCT
cjal-3229	423	28	including	include	VERB
cjal-3229	423	29	the	the	DET
cjal-3229	423	30	former	former	ADJ
cjal-3229	423	31	president	president	NOUN
cjal-3229	423	32	,	,	PUNCT
cjal-3229	423	33	of	of	ADP
cjal-3229	423	34	violating	violate	VERB
cjal-3229	423	35	the	the	DET
cjal-3229	423	36	securities	security	NOUN
cjal-3229	423	37	exchange	exchange	NOUN
cjal-3229	423	38	law	law	NOUN
cjal-3229	423	39	and	and	CCONJ
cjal-3229	423	40	the	the	DET
cjal-3229	423	41	commercial	commercial	ADJ
cjal-3229	423	42	code	code	NOUN
cjal-3229	423	43	.	.	PUNCT
cjal-3229	424	1	the	the	DET
cjal-3229	424	2	tokyo	tokyo	PROPN
cjal-3229	424	3	district	district	NOUN
cjal-3229	424	4	court	court	NOUN
cjal-3229	424	5	convicted	convict	VERB
cjal-3229	424	6	the	the	DET
cjal-3229	424	7	defendants	defendant	NOUN
cjal-3229	424	8	on	on	ADP
cjal-3229	424	9	september	september	PROPN
cjal-3229	424	10	10	10	NUM
cjal-3229	424	11	,	,	PUNCT
cjal-3229	424	12	2002	2002	NUM
cjal-3229	424	13	and	and	CCONJ
cjal-3229	424	14	in	in	ADP
cjal-3229	424	15	its	its	PRON
cjal-3229	424	16	judgment	judgment	NOUN
cjal-3229	424	17	cited	cite	VERB
cjal-3229	424	18	the	the	DET
cjal-3229	424	19	violation	violation	NOUN
cjal-3229	424	20	of	of	ADP
cjal-3229	424	21	an	an	DET
cjal-3229	424	22	mof	mof	ADJ
cjal-3229	424	23	notice	notice	NOUN
cjal-3229	424	24	.	.	PUNCT
cjal-3229	425	1	the	the	DET
cjal-3229	425	2	case	case	NOUN
cjal-3229	425	3	is	be	AUX
cjal-3229	425	4	currently	currently	ADV
cjal-3229	425	5	being	be	AUX
cjal-3229	425	6	appealed	appeal	VERB
cjal-3229	425	7	.	.	PUNCT
cjal-3229	426	1	since	since	SCONJ
cjal-3229	426	2	this	this	PRON
cjal-3229	426	3	is	be	AUX
cjal-3229	426	4	a	a	DET
cjal-3229	426	5	leading	lead	VERB
cjal-3229	426	6	case	case	NOUN
cjal-3229	426	7	in	in	ADP
cjal-3229	426	8	japan	japan	PROPN
cjal-3229	426	9	,	,	PUNCT
cjal-3229	426	10	a	a	DET
cjal-3229	426	11	detailed	detailed	ADJ
cjal-3229	426	12	analysis	analysis	NOUN
cjal-3229	426	13	is	be	AUX
cjal-3229	426	14	appropriate	appropriate	ADJ
cjal-3229	426	15	here	here	ADV
cjal-3229	426	16	.	.	PUNCT
cjal-3229	427	1	the	the	DET
cjal-3229	427	2	facts	fact	NOUN
cjal-3229	427	3	of	of	ADP
cjal-3229	427	4	the	the	DET
cjal-3229	427	5	case	case	NOUN
cjal-3229	427	6	are	be	AUX
cjal-3229	427	7	as	as	SCONJ
cjal-3229	427	8	follows	follow	VERB
cjal-3229	427	9	:	:	PUNCT
cjal-3229	427	10	in	in	ADP
cjal-3229	427	11	june	june	PROPN
cjal-3229	427	12	1998	1998	NUM
cjal-3229	427	13	,	,	PUNCT
cjal-3229	427	14	the	the	DET
cjal-3229	427	15	defendants	defendant	NOUN
cjal-3229	427	16	submitted	submit	VERB
cjal-3229	427	17	ltcb	ltcb	PROPN
cjal-3229	427	18	's	's	PART
cjal-3229	427	19	financial	financial	ADJ
cjal-3229	427	20	statements	statement	NOUN
cjal-3229	427	21	for	for	ADP
cjal-3229	427	22	the	the	DET
cjal-3229	427	23	1997	1997	NUM
cjal-3229	427	24	financial	financial	ADJ
cjal-3229	427	25	year	year	NOUN
cjal-3229	427	26	(	(	PUNCT
cjal-3229	427	27	april	april	PROPN
cjal-3229	427	28	1997	1997	NUM
cjal-3229	427	29	march	march	NOUN
cjal-3229	427	30	1998	1998	NUM
cjal-3229	427	31	)	)	PUNCT
cjal-3229	427	32	.	.	PUNCT
cjal-3229	428	1	the	the	DET
cjal-3229	428	2	statements	statement	NOUN
cjal-3229	428	3	included	include	VERB
cjal-3229	428	4	a	a	DET
cjal-3229	428	5	balance	balance	NOUN
cjal-3229	428	6	sheet	sheet	NOUN
cjal-3229	428	7	,	,	PUNCT
cjal-3229	428	8	a	a	DET
cjal-3229	428	9	profit	profit	NOUN
cjal-3229	428	10	and	and	CCONJ
cjal-3229	428	11	loss	loss	NOUN
cjal-3229	428	12	statement	statement	NOUN
cjal-3229	428	13	,	,	PUNCT
cjal-3229	428	14	and	and	CCONJ
cjal-3229	428	15	an	an	DET
cjal-3229	428	16	appropriation	appropriation	NOUN
cjal-3229	428	17	statement	statement	NOUN
cjal-3229	428	18	indicating	indicate	VERB
cjal-3229	428	19	an	an	DET
cjal-3229	428	20	undisposed	undisposed	ADJ
cjal-3229	428	21	loss	loss	NOUN
cjal-3229	428	22	of	of	ADP
cjal-3229	428	23	y271,615,000,000	y271,615,000,000	PROPN
cjal-3229	428	24	to	to	ADP
cjal-3229	428	25	the	the	DET
cjal-3229	428	26	director	director	NOUN
cjal-3229	428	27	-	-	PUNCT
cjal-3229	428	28	general	general	NOUN
cjal-3229	428	29	of	of	ADP
cjal-3229	428	30	the	the	DET
cjal-3229	428	31	securities	security	NOUN
cjal-3229	428	32	bureau	bureau	PROPN
cjal-3229	428	33	in	in	ADP
cjal-3229	428	34	charge	charge	NOUN
cjal-3229	428	35	of	of	ADP
cjal-3229	428	36	the	the	DET
cjal-3229	428	37	kanto	kanto	NOUN
cjal-3229	428	38	area	area	NOUN
cjal-3229	428	39	of	of	ADP
cjal-3229	428	40	the	the	DET
cjal-3229	428	41	mof	mof	NOUN
cjal-3229	428	42	.	.	PUNCT
cjal-3229	429	1	that	that	DET
cjal-3229	429	2	amount	amount	NOUN
cjal-3229	429	3	was	be	AUX
cjal-3229	429	4	substantially	substantially	ADV
cjal-3229	429	5	smaller	small	ADJ
cjal-3229	429	6	than	than	ADP
cjal-3229	429	7	the	the	DET
cjal-3229	429	8	actual	actual	ADJ
cjal-3229	429	9	loss	loss	NOUN
cjal-3229	429	10	of	of	ADP
cjal-3229	429	11	y584,684,000,000	y584,684,000,000	PROPN
cjal-3229	429	12	.	.	PUNCT
cjal-3229	430	1	the	the	DET
cjal-3229	430	2	financial	financial	ADJ
cjal-3229	430	3	statements	statement	NOUN
cjal-3229	430	4	had	have	AUX
cjal-3229	430	5	not	not	PART
cjal-3229	430	6	written	write	VERB
cjal-3229	430	7	off	off	ADP
cjal-3229	430	8	or	or	CCONJ
cjal-3229	430	9	established	establish	VERB
cjal-3229	430	10	a	a	DET
cjal-3229	430	11	reserve	reserve	NOUN
cjal-3229	430	12	that	that	PRON
cjal-3229	430	13	would	would	AUX
cjal-3229	430	14	have	have	AUX
cjal-3229	430	15	indicated	indicate	VERB
cjal-3229	430	16	that	that	SCONJ
cjal-3229	430	17	the	the	DET
cjal-3229	430	18	sum	sum	NOUN
cjal-3229	430	19	of	of	ADP
cjal-3229	430	20	y313,069,000,000	y313,069,000,000	PROPN
cjal-3229	430	21	of	of	ADP
cjal-3229	430	22	these	these	DET
cjal-3229	430	23	loans	loan	NOUN
cjal-3229	430	24	was	be	AUX
cjal-3229	430	25	estimated	estimate	VERB
cjal-3229	430	26	to	to	PART
cjal-3229	430	27	be	be	AUX
cjal-3229	430	28	uncollectible	uncollectible	ADJ
cjal-3229	430	29	.	.	PUNCT
cjal-3229	431	1	the	the	DET
cjal-3229	431	2	act	act	NOUN
cjal-3229	431	3	of	of	ADP
cjal-3229	431	4	submitting	submit	VERB
cjal-3229	431	5	financial	financial	ADJ
cjal-3229	431	6	statements	statement	NOUN
cjal-3229	431	7	with	with	ADP
cjal-3229	431	8	false	false	ADJ
cjal-3229	431	9	information	information	NOUN
cjal-3229	431	10	regarding	regard	VERB
cjal-3229	431	11	such	such	DET
cjal-3229	431	12	an	an	DET
cjal-3229	431	13	important	important	ADJ
cjal-3229	431	14	item	item	NOUN
cjal-3229	431	15	was	be	AUX
cjal-3229	431	16	deemed	deem	VERB
cjal-3229	431	17	a	a	DET
cjal-3229	431	18	violation	violation	NOUN
cjal-3229	431	19	of	of	ADP
cjal-3229	431	20	article	article	NOUN
cjal-3229	431	21	197	197	NUM
cjal-3229	431	22	-	-	SYM
cjal-3229	431	23	1	1	NUM
cjal-3229	431	24	of	of	ADP
cjal-3229	431	25	the	the	DET
cjal-3229	431	26	securities	security	NOUN
cjal-3229	431	27	exchange	exchange	NOUN
cjal-3229	431	28	law.93	law.93	ADJ
cjal-3229	431	29	moreover	moreover	ADV
cjal-3229	431	30	,	,	PUNCT
cjal-3229	431	31	on	on	ADP
cjal-3229	431	32	june	june	PROPN
cjal-3229	431	33	25	25	NUM
cjal-3229	431	34	,	,	PUNCT
cjal-3229	431	35	1998	1998	NUM
cjal-3229	431	36	,	,	PUNCT
cjal-3229	431	37	the	the	DET
cjal-3229	431	38	defendants	defendant	NOUN
cjal-3229	431	39	issued	issue	VERB
cjal-3229	431	40	a	a	DET
cjal-3229	431	41	closing	close	VERB
cjal-3229	431	42	statement	statement	NOUN
cjal-3229	431	43	to	to	ADP
cjal-3229	431	44	the	the	DET
cjal-3229	431	45	normal	normal	ADJ
cjal-3229	431	46	shareholders	shareholder	NOUN
cjal-3229	431	47	meeting	meeting	NOUN
cjal-3229	431	48	for	for	ADP
cjal-3229	431	49	its	its	PRON
cjal-3229	431	50	approval	approval	NOUN
cjal-3229	431	51	that	that	PRON
cjal-3229	431	52	proposed	propose	VERB
cjal-3229	431	53	a	a	DET
cjal-3229	431	54	profit	profit	NOUN
cjal-3229	431	55	dividend	dividend	NOUN
cjal-3229	431	56	payout	payout	NOUN
cjal-3229	431	57	of	of	ADP
cjal-3229	431	58	y3	y3	NOUN
cjal-3229	431	59	per	per	ADP
cjal-3229	431	60	share	share	NOUN
cjal-3229	431	61	for	for	ADP
cjal-3229	431	62	a	a	DET
cjal-3229	431	63	total	total	ADJ
cjal-3229	431	64	sum	sum	NOUN
cjal-3229	431	65	of	of	ADP
cjal-3229	431	66	y7,178,647,455	y7,178,647,455	PROPN
cjal-3229	431	67	.	.	PUNCT
cjal-3229	432	1	the	the	DET
cjal-3229	432	2	dividend	dividend	NOUN
cjal-3229	432	3	was	be	AUX
cjal-3229	432	4	to	to	PART
cjal-3229	432	5	be	be	AUX
cjal-3229	432	6	paid	pay	VERB
cjal-3229	432	7	out	out	ADP
cjal-3229	432	8	of	of	ADP
cjal-3229	432	9	the	the	DET
cjal-3229	432	10	unappropriated	unappropriate	VERB
cjal-3229	432	11	reserve	reserve	NOUN
cjal-3229	432	12	account	account	NOUN
cjal-3229	432	13	based	base	VERB
cjal-3229	432	14	on	on	ADP
cjal-3229	432	15	the	the	DET
cjal-3229	432	16	undisposed	undisposed	ADJ
cjal-3229	432	17	loss	loss	NOUN
cjal-3229	432	18	of	of	ADP
cjal-3229	432	19	y271,615,000,000	y271,615,000,000	PROPN
cjal-3229	432	20	.	.	PUNCT
cjal-3229	433	1	as	as	SCONJ
cjal-3229	433	2	noted	note	VERB
cjal-3229	433	3	above	above	ADV
cjal-3229	433	4	,	,	PUNCT
cjal-3229	433	5	however	however	ADV
cjal-3229	433	6	,	,	PUNCT
cjal-3229	433	7	the	the	DET
cjal-3229	433	8	actual	actual	ADJ
cjal-3229	433	9	undisposed	undisposed	ADJ
cjal-3229	433	10	loss	loss	NOUN
cjal-3229	433	11	was	be	AUX
cjal-3229	433	12	in	in	ADP
cjal-3229	433	13	the	the	DET
cjal-3229	433	14	amount	amount	NOUN
cjal-3229	433	15	of	of	ADP
cjal-3229	433	16	y584,684,000,000	y584,684,000,000	PROPN
cjal-3229	433	17	and	and	CCONJ
cjal-3229	433	18	there	there	PRON
cjal-3229	433	19	was	be	VERB
cjal-3229	433	20	no	no	DET
cjal-3229	433	21	surplus	surplus	ADJ
cjal-3229	433	22	fund	fund	NOUN
cjal-3229	433	23	at	at	ADP
cjal-3229	433	24	the	the	DET
cjal-3229	433	25	closing	closing	NOUN
cjal-3229	433	26	of	of	ADP
cjal-3229	433	27	that	that	DET
cjal-3229	433	28	fiscal	fiscal	ADJ
cjal-3229	433	29	year	year	NOUN
cjal-3229	433	30	.	.	PUNCT
cjal-3229	434	1	an	an	DET
cjal-3229	434	2	amount	amount	NOUN
cjal-3229	434	3	of	of	ADP
cjal-3229	434	4	y7,166,002,360	y7,166,002,360	NOUN
cjal-3229	434	5	was	be	AUX
cjal-3229	434	6	in	in	ADP
cjal-3229	434	7	fact	fact	NOUN
cjal-3229	434	8	paid	pay	VERB
cjal-3229	434	9	out	out	ADP
cjal-3229	434	10	to	to	ADP
cjal-3229	434	11	the	the	DET
cjal-3229	434	12	shareholders	shareholder	NOUN
cjal-3229	434	13	,	,	PUNCT
cjal-3229	434	14	thus	thus	ADV
cjal-3229	434	15	violating	violate	VERB
cjal-3229	434	16	the	the	DET
cjal-3229	434	17	law	law	NOUN
cjal-3229	434	18	requiring	require	VERB
cjal-3229	434	19	certain	certain	ADJ
cjal-3229	434	20	reserves	reserve	NOUN
cjal-3229	434	21	to	to	PART
cjal-3229	434	22	be	be	AUX
cjal-3229	434	23	92	92	NUM
cjal-3229	434	24	rcc	rcc	NOUN
cjal-3229	434	25	v.	v.	ADP
cjal-3229	434	26	onogi	onogi	PROPN
cjal-3229	434	27	,	,	PUNCT
cjal-3229	434	28	tokyo	tokyo	PROPN
cjal-3229	434	29	district	district	NOUN
cjal-3229	434	30	court	court	NOUN
cjal-3229	434	31	,	,	PUNCT
cjal-3229	434	32	heisei	heisei	ADJ
cjal-3229	434	33	11	11	NUM
cjal-3229	434	34	(	(	PUNCT
cjal-3229	434	35	wa	wa	NOUN
cjal-3229	434	36	)	)	PUNCT
cjal-3229	434	37	no	no	NOUN
cjal-3229	434	38	.	.	NOUN
cjal-3229	435	1	28167	28167	NUM
cjal-3229	435	2	,	,	PUNCT
cjal-3229	436	1	judgment	judgment	NOUN
cjal-3229	436	2	delivered	deliver	VERB
cjal-3229	436	3	july	july	PROPN
cjal-3229	436	4	18	18	NUM
cjal-3229	436	5	,	,	PUNCT
cjal-3229	436	6	2002	2002	NUM
cjal-3229	436	7	.	.	PUNCT
cjal-3229	437	1	93	93	NUM
cjal-3229	437	2	article	article	NOUN
cjal-3229	437	3	197	197	NUM
cjal-3229	437	4	provides	provide	VERB
cjal-3229	437	5	:	:	PUNCT
cjal-3229	437	6	"	"	PUNCT
cjal-3229	437	7	any	any	DET
cjal-3229	437	8	person	person	NOUN
cjal-3229	437	9	falling	fall	VERB
cjal-3229	437	10	under	under	ADP
cjal-3229	437	11	any	any	PRON
cjal-3229	437	12	of	of	ADP
cjal-3229	437	13	the	the	DET
cjal-3229	437	14	following	follow	VERB
cjal-3229	437	15	respective	respective	ADJ
cjal-3229	437	16	items	item	NOUN
cjal-3229	437	17	shall	shall	AUX
cjal-3229	437	18	be	be	AUX
cjal-3229	437	19	punished	punish	VERB
cjal-3229	437	20	by	by	ADP
cjal-3229	437	21	penal	penal	ADJ
cjal-3229	437	22	servitude	servitude	NOUN
cjal-3229	437	23	for	for	ADP
cjal-3229	437	24	not	not	PART
cjal-3229	437	25	more	more	ADJ
cjal-3229	437	26	than	than	ADP
cjal-3229	437	27	three	three	NUM
cjal-3229	437	28	years	year	NOUN
cjal-3229	437	29	,	,	PUNCT
cjal-3229	437	30	or	or	CCONJ
cjal-3229	437	31	by	by	ADP
cjal-3229	437	32	fine	fine	NOUN
cjal-3229	437	33	of	of	ADP
cjal-3229	437	34	not	not	PART
cjal-3229	437	35	more	more	ADJ
cjal-3229	437	36	than	than	ADP
cjal-3229	437	37	three	three	NUM
cjal-3229	437	38	hundred	hundred	NUM
cjal-3229	437	39	thousand	thousand	NUM
cjal-3229	437	40	yen	yen	NOUN
cjal-3229	437	41	...	...	PUNCT
cjal-3229	437	42	who	who	PRON
cjal-3229	437	43	has	have	AUX
cjal-3229	437	44	,	,	PUNCT
cjal-3229	437	45	for	for	ADP
cjal-3229	437	46	invitation	invitation	NOUN
cjal-3229	437	47	of	of	ADP
cjal-3229	437	48	subscription	subscription	NOUN
cjal-3229	437	49	or	or	CCONJ
cjal-3229	437	50	offering	offering	NOUN
cjal-3229	437	51	-	-	PUNCT
cjal-3229	437	52	sale	sale	NOUN
cjal-3229	437	53	,	,	PUNCT
cjal-3229	437	54	purchase	purchase	NOUN
cjal-3229	437	55	or	or	CCONJ
cjal-3229	437	56	sale	sale	NOUN
cjal-3229	437	57	or	or	CCONJ
cjal-3229	437	58	other	other	ADJ
cjal-3229	437	59	transactions	transaction	NOUN
cjal-3229	437	60	of	of	ADP
cjal-3229	437	61	securities	security	NOUN
cjal-3229	437	62	,	,	PUNCT
cjal-3229	437	63	or	or	CCONJ
cjal-3229	437	64	with	with	ADP
cjal-3229	437	65	the	the	DET
cjal-3229	437	66	purpose	purpose	NOUN
cjal-3229	437	67	to	to	PART
cjal-3229	437	68	fluctuate	fluctuate	VERB
cjal-3229	437	69	quotations	quotation	NOUN
cjal-3229	437	70	of	of	ADP
cjal-3229	437	71	securities	security	NOUN
cjal-3229	437	72	,	,	PUNCT
cjal-3229	437	73	circulated	circulate	VERB
cjal-3229	437	74	false	false	ADJ
cjal-3229	437	75	rumors	rumor	NOUN
cjal-3229	437	76	,	,	PUNCT
cjal-3229	437	77	used	use	VERB
cjal-3229	437	78	deceptive	deceptive	ADJ
cjal-3229	437	79	schemes	scheme	NOUN
cjal-3229	437	80	,	,	PUNCT
cjal-3229	437	81	or	or	CCONJ
cjal-3229	437	82	employed	employ	VERB
cjal-3229	437	83	methods	method	NOUN
cjal-3229	437	84	of	of	ADP
cjal-3229	437	85	assault	assault	NOUN
cjal-3229	437	86	and	and	CCONJ
cjal-3229	437	87	battery	battery	NOUN
cjal-3229	437	88	of	of	ADP
cjal-3229	437	89	intimidation	intimidation	NOUN
cjal-3229	437	90	...	...	PUNCT
cjal-3229	437	91	"	"	PUNCT
cjal-3229	437	92	2004	2004	NUM
cjal-3229	437	93	]	]	PUNCT
cjal-3229	437	94	columbia	columbia	PROPN
cjal-3229	437	95	journal	journal	PROPN
cjal-3229	437	96	of	of	ADP
cjal-3229	437	97	asian	asian	ADJ
cjal-3229	437	98	law	law	NOUN
cjal-3229	437	99	maintained	maintain	VERB
cjal-3229	437	100	at	at	ADP
cjal-3229	437	101	certain	certain	ADJ
cjal-3229	437	102	levels	level	NOUN
cjal-3229	437	103	.	.	PUNCT
cjal-3229	438	1	this	this	DET
cjal-3229	438	2	act	act	NOUN
cjal-3229	438	3	was	be	AUX
cjal-3229	438	4	said	say	VERB
cjal-3229	438	5	to	to	PART
cjal-3229	438	6	violate	violate	VERB
cjal-3229	438	7	article	article	NOUN
cjal-3229	438	8	489	489	NUM
cjal-3229	438	9	of	of	ADP
cjal-3229	438	10	the	the	DET
cjal-3229	438	11	commercial	commercial	ADJ
cjal-3229	438	12	code	code	NOUN
cjal-3229	438	13	94	94	NUM
cjal-3229	438	14	as	as	SCONJ
cjal-3229	438	15	it	it	PRON
cjal-3229	438	16	was	be	AUX
cjal-3229	438	17	a	a	DET
cjal-3229	438	18	distribution	distribution	NOUN
cjal-3229	438	19	against	against	ADP
cjal-3229	438	20	article	article	NOUN
cjal-3229	438	21	290	290	NUM
cjal-3229	438	22	of	of	ADP
cjal-3229	438	23	the	the	DET
cjal-3229	438	24	commercial	commercial	ADJ
cjal-3229	438	25	code	code	NOUN
cjal-3229	438	26	.	.	PUNCT
cjal-3229	439	1	consequently	consequently	ADV
cjal-3229	439	2	,	,	PUNCT
cjal-3229	439	3	the	the	DET
cjal-3229	439	4	defendants	defendant	NOUN
cjal-3229	439	5	were	be	AUX
cjal-3229	439	6	indicted	indict	VERB
cjal-3229	439	7	on	on	ADP
cjal-3229	439	8	violations	violation	NOUN
cjal-3229	439	9	of	of	ADP
cjal-3229	439	10	both	both	CCONJ
cjal-3229	439	11	the	the	DET
cjal-3229	439	12	securities	security	NOUN
cjal-3229	439	13	exchange	exchange	NOUN
cjal-3229	439	14	law	law	NOUN
cjal-3229	439	15	and	and	CCONJ
cjal-3229	439	16	the	the	DET
cjal-3229	439	17	commercial	commercial	ADJ
cjal-3229	439	18	code	code	NOUN
cjal-3229	439	19	.	.	PUNCT
cjal-3229	440	1	further	further	ADJ
cjal-3229	440	2	background	background	NOUN
cjal-3229	440	3	concerning	concern	VERB
cjal-3229	440	4	the	the	DET
cjal-3229	440	5	thinking	thinking	NOUN
cjal-3229	440	6	of	of	ADP
cjal-3229	440	7	the	the	DET
cjal-3229	440	8	court	court	NOUN
cjal-3229	440	9	is	be	AUX
cjal-3229	440	10	given	give	VERB
cjal-3229	440	11	as	as	SCONJ
cjal-3229	440	12	follows	follow	VERB
cjal-3229	440	13	:	:	PUNCT
cjal-3229	440	14	the	the	DET
cjal-3229	440	15	falsification	falsification	NOUN
cjal-3229	440	16	of	of	ADP
cjal-3229	440	17	securities	security	NOUN
cjal-3229	440	18	transaction	transaction	NOUN
cjal-3229	440	19	reports	report	NOUN
cjal-3229	440	20	violates	violate	VERB
cjal-3229	440	21	article	article	NOUN
cjal-3229	440	22	197	197	NUM
cjal-3229	440	23	-	-	SYM
cjal-3229	440	24	1	1	NUM
cjal-3229	440	25	of	of	ADP
cjal-3229	440	26	the	the	DET
cjal-3229	440	27	securities	security	NOUN
cjal-3229	440	28	exchange	exchange	PROPN
cjal-3229	440	29	law	law	NOUN
cjal-3229	440	30	which	which	PRON
cjal-3229	440	31	stipulates	stipulate	VERB
cjal-3229	440	32	that	that	SCONJ
cjal-3229	440	33	"	"	PUNCT
cjal-3229	440	34	submitting	submit	VERB
cjal-3229	440	35	a	a	DET
cjal-3229	440	36	securities	security	NOUN
cjal-3229	440	37	transaction	transaction	NOUN
cjal-3229	440	38	report	report	NOUN
cjal-3229	440	39	containing	contain	VERB
cjal-3229	440	40	a	a	DET
cjal-3229	440	41	false	false	ADJ
cjal-3229	440	42	statement	statement	NOUN
cjal-3229	440	43	on	on	ADP
cjal-3229	440	44	a	a	DET
cjal-3229	440	45	substantial	substantial	ADJ
cjal-3229	440	46	matter	matter	NOUN
cjal-3229	440	47	"	"	PUNCT
cjal-3229	440	48	constitutes	constitute	VERB
cjal-3229	440	49	a	a	DET
cjal-3229	440	50	crime	crime	NOUN
cjal-3229	440	51	.	.	PUNCT
cjal-3229	441	1	the	the	DET
cjal-3229	441	2	essential	essential	ADJ
cjal-3229	441	3	element	element	NOUN
cjal-3229	441	4	required	require	VERB
cjal-3229	441	5	to	to	PART
cjal-3229	441	6	be	be	AUX
cjal-3229	441	7	proved	prove	VERB
cjal-3229	441	8	is	be	AUX
cjal-3229	441	9	the	the	DET
cjal-3229	441	10	existence	existence	NOUN
cjal-3229	441	11	of	of	ADP
cjal-3229	441	12	a	a	DET
cjal-3229	441	13	"	"	PUNCT
cjal-3229	441	14	false	false	ADJ
cjal-3229	441	15	statement	statement	NOUN
cjal-3229	441	16	.	.	PUNCT
cjal-3229	441	17	"	"	PUNCT
cjal-3229	442	1	the	the	DET
cjal-3229	442	2	procedures	procedure	NOUN
cjal-3229	442	3	to	to	PART
cjal-3229	442	4	be	be	AUX
cjal-3229	442	5	followed	follow	VERB
cjal-3229	442	6	in	in	ADP
cjal-3229	442	7	assembling	assemble	VERB
cjal-3229	442	8	a	a	DET
cjal-3229	442	9	securities	security	NOUN
cjal-3229	442	10	transaction	transaction	NOUN
cjal-3229	442	11	report	report	NOUN
cjal-3229	442	12	are	be	AUX
cjal-3229	442	13	defined	define	VERB
cjal-3229	442	14	in	in	ADP
cjal-3229	442	15	the	the	DET
cjal-3229	442	16	ministerial	ministerial	ADJ
cjal-3229	442	17	ordinance	ordinance	NOUN
cjal-3229	442	18	balance	balance	NOUN
cjal-3229	442	19	sheet	sheet	NOUN
cjal-3229	442	20	and	and	CCONJ
cjal-3229	442	21	profit	profit	NOUN
cjal-3229	442	22	and	and	CCONJ
cjal-3229	442	23	loss	loss	NOUN
cjal-3229	442	24	statement.95	statement.95	NOUN
cjal-3229	442	25	this	this	DET
cjal-3229	442	26	ordinance	ordinance	NOUN
cjal-3229	442	27	states	state	VERB
cjal-3229	442	28	that	that	SCONJ
cjal-3229	442	29	a	a	DET
cjal-3229	442	30	balance	balance	NOUN
cjal-3229	442	31	sheet	sheet	NOUN
cjal-3229	442	32	,	,	PUNCT
cjal-3229	442	33	a	a	DET
cjal-3229	442	34	profit	profit	NOUN
cjal-3229	442	35	and	and	CCONJ
cjal-3229	442	36	loss	loss	NOUN
cjal-3229	442	37	statement	statement	NOUN
cjal-3229	442	38	,	,	PUNCT
cjal-3229	442	39	and	and	CCONJ
cjal-3229	442	40	an	an	DET
cjal-3229	442	41	appropriation	appropriation	NOUN
cjal-3229	442	42	statement	statement	NOUN
cjal-3229	442	43	(	(	PUNCT
cjal-3229	442	44	or	or	CCONJ
cjal-3229	442	45	a	a	DET
cjal-3229	442	46	loss	loss	NOUN
cjal-3229	442	47	disposition	disposition	NOUN
cjal-3229	442	48	statement	statement	NOUN
cjal-3229	442	49	)	)	PUNCT
cjal-3229	442	50	are	be	AUX
cjal-3229	442	51	all	all	ADV
cjal-3229	442	52	three	three	NUM
cjal-3229	442	53	required	require	VERB
cjal-3229	442	54	to	to	PART
cjal-3229	442	55	constitute	constitute	VERB
cjal-3229	442	56	the	the	DET
cjal-3229	442	57	"	"	PUNCT
cjal-3229	442	58	accounting	accounting	NOUN
cjal-3229	442	59	status	status	NOUN
cjal-3229	442	60	"	"	PUNCT
cjal-3229	442	61	of	of	ADP
cjal-3229	442	62	the	the	DET
cjal-3229	442	63	corporation	corporation	NOUN
cjal-3229	442	64	.	.	PUNCT
cjal-3229	443	1	these	these	DET
cjal-3229	443	2	documents	document	NOUN
cjal-3229	443	3	are	be	AUX
cjal-3229	443	4	to	to	PART
cjal-3229	443	5	be	be	AUX
cjal-3229	443	6	written	write	VERB
cjal-3229	443	7	in	in	ADP
cjal-3229	443	8	accord	accord	NOUN
cjal-3229	443	9	with	with	ADP
cjal-3229	443	10	the	the	DET
cjal-3229	443	11	rules	rule	NOUN
cjal-3229	443	12	of	of	ADP
cjal-3229	443	13	financial	financial	ADJ
cjal-3229	443	14	statements	statement	NOUN
cjal-3229	443	15	and	and	CCONJ
cjal-3229	443	16	other	other	ADJ
cjal-3229	443	17	rules	rule	NOUN
cjal-3229	443	18	issued	issue	VERB
cjal-3229	443	19	with	with	ADP
cjal-3229	443	20	regard	regard	NOUN
cjal-3229	443	21	to	to	ADP
cjal-3229	443	22	article	article	NOUN
cjal-3229	443	23	193	193	NUM
cjal-3229	443	24	of	of	ADP
cjal-3229	443	25	the	the	DET
cjal-3229	443	26	securities	security	NOUN
cjal-3229	443	27	exchange	exchange	NOUN
cjal-3229	443	28	law	law	NOUN
cjal-3229	443	29	.	.	PUNCT
cjal-3229	444	1	96	96	NUM
cjal-3229	445	1	according	accord	VERB
cjal-3229	445	2	to	to	ADP
cjal-3229	445	3	article	article	NOUN
cjal-3229	445	4	1	1	NUM
cjal-3229	445	5	-	-	SYM
cjal-3229	445	6	1	1	NUM
cjal-3229	445	7	of	of	ADP
cjal-3229	445	8	the	the	DET
cjal-3229	445	9	rules	rule	NOUN
cjal-3229	445	10	of	of	ADP
cjal-3229	445	11	financial	financial	ADJ
cjal-3229	445	12	statements	statement	NOUN
cjal-3229	445	13	,	,	PUNCT
cjal-3229	445	14	the	the	DET
cjal-3229	445	15	terms	term	NOUN
cjal-3229	445	16	,	,	PUNCT
cjal-3229	445	17	format	format	NOUN
cjal-3229	445	18	,	,	PUNCT
cjal-3229	445	19	and	and	CCONJ
cjal-3229	445	20	procedures	procedure	NOUN
cjal-3229	445	21	required	require	VERB
cjal-3229	445	22	in	in	ADP
cjal-3229	445	23	the	the	DET
cjal-3229	445	24	assembling	assembling	NOUN
cjal-3229	445	25	of	of	ADP
cjal-3229	445	26	the	the	DET
cjal-3229	445	27	financial	financial	ADJ
cjal-3229	445	28	statement	statement	NOUN
cjal-3229	445	29	should	should	AUX
cjal-3229	445	30	be	be	AUX
cjal-3229	445	31	based	base	VERB
cjal-3229	445	32	on	on	ADP
cjal-3229	445	33	these	these	DET
cjal-3229	445	34	rules	rule	NOUN
cjal-3229	445	35	,	,	PUNCT
cjal-3229	445	36	or	or	CCONJ
cjal-3229	445	37	,	,	PUNCT
cjal-3229	445	38	if	if	SCONJ
cjal-3229	445	39	the	the	DET
cjal-3229	445	40	rules	rule	NOUN
cjal-3229	445	41	are	be	AUX
cjal-3229	445	42	inadequate	inadequate	ADJ
cjal-3229	445	43	,	,	PUNCT
cjal-3229	445	44	with	with	ADP
cjal-3229	445	45	reference	reference	NOUN
cjal-3229	445	46	to	to	ADP
cjal-3229	445	47	the	the	DET
cjal-3229	445	48	"	"	PUNCT
cjal-3229	445	49	standards	standard	NOUN
cjal-3229	445	50	of	of	ADP
cjal-3229	445	51	corporation	corporation	NOUN
cjal-3229	445	52	accounting	accounting	NOUN
cjal-3229	445	53	which	which	PRON
cjal-3229	445	54	are	be	AUX
cjal-3229	445	55	generally	generally	ADV
cjal-3229	445	56	considered	consider	VERB
cjal-3229	445	57	as	as	ADP
cjal-3229	445	58	fair	fair	ADJ
cjal-3229	445	59	and	and	CCONJ
cjal-3229	445	60	appropriate	appropriate	ADJ
cjal-3229	445	61	.	.	PUNCT
cjal-3229	445	62	"	"	PUNCT
cjal-3229	446	1	94	94	NUM
cjal-3229	446	2	article	article	NOUN
cjal-3229	446	3	489	489	NUM
cjal-3229	446	4	provides	provide	VERB
cjal-3229	446	5	:	:	PUNCT
cjal-3229	446	6	the	the	DET
cjal-3229	446	7	persons	person	NOUN
cjal-3229	446	8	mentioned	mention	VERB
cjal-3229	446	9	in	in	ADP
cjal-3229	446	10	article	article	NOUN
cjal-3229	446	11	486	486	NUM
cjal-3229	446	12	paragraph	paragraph	NOUN
cjal-3229	446	13	1	1	NUM
cjal-3229	446	14	and	and	CCONJ
cjal-3229	446	15	inspectors	inspector	NOUN
cjal-3229	446	16	shall	shall	AUX
cjal-3229	446	17	be	be	AUX
cjal-3229	446	18	liable	liable	ADJ
cjal-3229	446	19	to	to	PART
cjal-3229	446	20	imprisonment	imprisonment	VERB
cjal-3229	446	21	with	with	ADP
cjal-3229	446	22	hard	hard	ADJ
cjal-3229	446	23	labor	labor	NOUN
cjal-3229	446	24	for	for	ADP
cjal-3229	446	25	a	a	DET
cjal-3229	446	26	term	term	NOUN
cjal-3229	446	27	not	not	PART
cjal-3229	446	28	exceeding	exceed	VERB
cjal-3229	446	29	five	five	NUM
cjal-3229	446	30	years	year	NOUN
cjal-3229	446	31	or	or	CCONJ
cjal-3229	446	32	to	to	ADP
cjal-3229	446	33	a	a	DET
cjal-3229	446	34	fine	fine	NOUN
cjal-3229	446	35	not	not	PART
cjal-3229	446	36	exceeding	exceed	VERB
cjal-3229	446	37	three	three	NUM
cjal-3229	446	38	hundred	hundred	NUM
cjal-3229	446	39	thousand	thousand	NUM
cjal-3229	446	40	yen	yen	NOUN
cjal-3229	446	41	in	in	ADP
cjal-3229	446	42	any	any	PRON
cjal-3229	446	43	of	of	ADP
cjal-3229	446	44	the	the	DET
cjal-3229	446	45	following	following	ADJ
cjal-3229	446	46	cases	case	NOUN
cjal-3229	446	47	:	:	PUNCT
cjal-3229	446	48	(	(	PUNCT
cjal-3229	446	49	1	1	X
cjal-3229	446	50	)	)	PUNCT
cjal-3229	446	51	if	if	SCONJ
cjal-3229	446	52	they	they	PRON
cjal-3229	446	53	have	have	AUX
cjal-3229	446	54	made	make	VERB
cjal-3229	446	55	an	an	DET
cjal-3229	446	56	untrue	untrue	ADJ
cjal-3229	446	57	statement	statement	NOUN
cjal-3229	446	58	to	to	PART
cjal-3229	446	59	or	or	CCONJ
cjal-3229	446	60	have	have	AUX
cjal-3229	446	61	concealed	conceal	VERB
cjal-3229	446	62	facts	fact	NOUN
cjal-3229	446	63	from	from	ADP
cjal-3229	446	64	the	the	DET
cjal-3229	446	65	court	court	NOUN
cjal-3229	446	66	or	or	CCONJ
cjal-3229	446	67	the	the	DET
cjal-3229	446	68	general	general	ADJ
cjal-3229	446	69	meeting	meeting	NOUN
cjal-3229	446	70	in	in	ADP
cjal-3229	446	71	respect	respect	NOUN
cjal-3229	446	72	of	of	ADP
cjal-3229	446	73	the	the	DET
cjal-3229	446	74	taking	taking	NOUN
cjal-3229	446	75	up	up	ADP
cjal-3229	446	76	of	of	ADP
cjal-3229	446	77	or	or	CCONJ
cjal-3229	446	78	payment	payment	NOUN
cjal-3229	446	79	on	on	ADP
cjal-3229	446	80	all	all	DET
cjal-3229	446	81	the	the	DET
cjal-3229	446	82	shares	share	NOUN
cjal-3229	446	83	to	to	PART
cjal-3229	446	84	be	be	AUX
cjal-3229	446	85	issued	issue	VERB
cjal-3229	446	86	or	or	CCONJ
cjal-3229	446	87	of	of	ADP
cjal-3229	446	88	delivery	delivery	NOUN
cjal-3229	446	89	of	of	ADP
cjal-3229	446	90	the	the	DET
cjal-3229	446	91	property	property	NOUN
cjal-3229	446	92	forming	form	VERB
cjal-3229	446	93	the	the	DET
cjal-3229	446	94	subject	subject	NOUN
cjal-3229	446	95	-	-	PUNCT
cjal-3229	446	96	matter	matter	NOUN
cjal-3229	446	97	of	of	ADP
cjal-3229	446	98	the	the	DET
cjal-3229	446	99	contribution	contribution	NOUN
cjal-3229	446	100	of	of	ADP
cjal-3229	446	101	property	property	NOUN
cjal-3229	446	102	other	other	ADJ
cjal-3229	446	103	than	than	ADP
cjal-3229	446	104	money	money	NOUN
cjal-3229	446	105	at	at	ADP
cjal-3229	446	106	the	the	DET
cjal-3229	446	107	time	time	NOUN
cjal-3229	446	108	of	of	ADP
cjal-3229	446	109	the	the	DET
cjal-3229	446	110	incorporation	incorporation	NOUN
cjal-3229	446	111	of	of	ADP
cjal-3229	446	112	a	a	DET
cjal-3229	446	113	company	company	NOUN
cjal-3229	446	114	or	or	CCONJ
cjal-3229	446	115	of	of	ADP
cjal-3229	446	116	any	any	PRON
cjal-3229	446	117	of	of	ADP
cjal-3229	446	118	the	the	DET
cjal-3229	446	119	particulars	particular	NOUN
cjal-3229	446	120	mentioned	mention	VERB
cjal-3229	446	121	in	in	ADP
cjal-3229	446	122	article	article	NOUN
cjal-3229	446	123	168	168	NUM
cjal-3229	446	124	paragraph	paragraph	NOUN
cjal-3229	446	125	1	1	NUM
cjal-3229	446	126	or	or	CCONJ
cjal-3229	446	127	article	article	NOUN
cjal-3229	446	128	280	280	NUM
cjal-3229	446	129	-	-	SYM
cjal-3229	446	130	2	2	NUM
cjal-3229	446	131	paragraph	paragraph	NOUN
cjal-3229	446	132	1	1	NUM
cjal-3229	446	133	item	item	NOUN
cjal-3229	446	134	(	(	PUNCT
cjal-3229	446	135	3	3	NUM
cjal-3229	446	136	)	)	PUNCT
cjal-3229	446	137	;	;	PUNCT
cjal-3229	446	138	(	(	PUNCT
cjal-3229	446	139	2	2	X
cjal-3229	446	140	)	)	PUNCT
cjal-3229	446	141	if	if	SCONJ
cjal-3229	446	142	,	,	PUNCT
cjal-3229	446	143	for	for	ADP
cjal-3229	446	144	the	the	DET
cjal-3229	446	145	account	account	NOUN
cjal-3229	446	146	of	of	ADP
cjal-3229	446	147	the	the	DET
cjal-3229	446	148	company	company	NOUN
cjal-3229	446	149	,	,	PUNCT
cjal-3229	446	150	they	they	PRON
cjal-3229	446	151	have	have	AUX
cjal-3229	446	152	wrongfully	wrongfully	ADV
cjal-3229	446	153	acquired	acquire	VERB
cjal-3229	446	154	the	the	DET
cjal-3229	446	155	shares	share	NOUN
cjal-3229	446	156	of	of	ADP
cjal-3229	446	157	a	a	DET
cjal-3229	446	158	company	company	NOUN
cjal-3229	446	159	or	or	CCONJ
cjal-3229	446	160	have	have	AUX
cjal-3229	446	161	so	so	ADV
cjal-3229	446	162	received	receive	VERB
cjal-3229	446	163	them	they	PRON
cjal-3229	446	164	in	in	ADP
cjal-3229	446	165	pledge	pledge	NOUN
cjal-3229	446	166	,	,	PUNCT
cjal-3229	446	167	irrespective	irrespective	ADV
cjal-3229	446	168	of	of	ADP
cjal-3229	446	169	the	the	DET
cjal-3229	446	170	name	name	NOUN
cjal-3229	446	171	they	they	PRON
cjal-3229	446	172	have	have	AUX
cjal-3229	446	173	used	use	VERB
cjal-3229	446	174	in	in	ADP
cjal-3229	446	175	so	so	ADV
cjal-3229	446	176	acting	act	VERB
cjal-3229	446	177	;	;	PUNCT
cjal-3229	446	178	(	(	PUNCT
cjal-3229	446	179	3	3	X
cjal-3229	446	180	)	)	PUNCT
cjal-3229	446	181	if	if	SCONJ
cjal-3229	446	182	they	they	PRON
cjal-3229	446	183	have	have	AUX
cjal-3229	446	184	distributed	distribute	VERB
cjal-3229	446	185	profits	profit	NOUN
cjal-3229	446	186	or	or	CCONJ
cjal-3229	446	187	interest	interest	NOUN
cjal-3229	446	188	,	,	PUNCT
cjal-3229	446	189	or	or	CCONJ
cjal-3229	446	190	distributed	distribute	VERB
cjal-3229	446	191	money	money	NOUN
cjal-3229	446	192	under	under	ADP
cjal-3229	446	193	article	article	NOUN
cjal-3229	446	194	293	293	NUM
cjal-3229	446	195	-	-	SYM
cjal-3229	446	196	5	5	NUM
cjal-3229	446	197	paragraph	paragraph	NOUN
cjal-3229	446	198	1	1	NUM
cjal-3229	446	199	in	in	ADP
cjal-3229	446	200	contravention	contravention	NOUN
cjal-3229	446	201	of	of	ADP
cjal-3229	446	202	the	the	DET
cjal-3229	446	203	provisions	provision	NOUN
cjal-3229	446	204	of	of	ADP
cjal-3229	446	205	any	any	DET
cjal-3229	446	206	law	law	NOUN
cjal-3229	446	207	or	or	CCONJ
cjal-3229	446	208	ordinance	ordinance	NOUN
cjal-3229	446	209	or	or	CCONJ
cjal-3229	446	210	of	of	ADP
cjal-3229	446	211	the	the	DET
cjal-3229	446	212	articles	article	NOUN
cjal-3229	446	213	of	of	ADP
cjal-3229	446	214	incorporation	incorporation	NOUN
cjal-3229	446	215	;	;	PUNCT
cjal-3229	446	216	(	(	PUNCT
cjal-3229	446	217	4	4	X
cjal-3229	446	218	)	)	PUNCT
cjal-3229	446	219	if	if	SCONJ
cjal-3229	446	220	,	,	PUNCT
cjal-3229	446	221	outside	outside	ADP
cjal-3229	446	222	the	the	DET
cjal-3229	446	223	scope	scope	NOUN
cjal-3229	446	224	of	of	ADP
cjal-3229	446	225	the	the	DET
cjal-3229	446	226	company	company	NOUN
cjal-3229	446	227	's	's	PART
cjal-3229	446	228	business	business	NOUN
cjal-3229	446	229	,	,	PUNCT
cjal-3229	446	230	they	they	PRON
cjal-3229	446	231	have	have	AUX
cjal-3229	446	232	disposed	dispose	VERB
cjal-3229	446	233	of	of	ADP
cjal-3229	446	234	the	the	DET
cjal-3229	446	235	company	company	NOUN
cjal-3229	446	236	's	's	PART
cjal-3229	446	237	property	property	NOUN
cjal-3229	446	238	in	in	ADP
cjal-3229	446	239	speculative	speculative	ADJ
cjal-3229	446	240	transactions	transaction	NOUN
cjal-3229	446	241	.	.	PUNCT
cjal-3229	447	1	95	95	NUM
cjal-3229	447	2	ministry	ministry	PROPN
cjal-3229	447	3	of	of	ADP
cjal-3229	447	4	justice	justice	PROPN
cjal-3229	447	5	ordinance	ordinance	NOUN
cjal-3229	447	6	,	,	PUNCT
cjal-3229	447	7	no	no	INTJ
cjal-3229	447	8	.	.	NOUN
cjal-3229	447	9	31	31	NUM
cjal-3229	447	10	,	,	PUNCT
cjal-3229	447	11	march	march	PROPN
cjal-3229	447	12	30	30	NUM
cjal-3229	447	13	,	,	PUNCT
cjal-3229	447	14	1963	1963	NUM
cjal-3229	447	15	.	.	PUNCT
cjal-3229	448	1	96	96	NUM
cjal-3229	448	2	article	article	NOUN
cjal-3229	448	3	193	193	NUM
cjal-3229	448	4	provides	provide	VERB
cjal-3229	448	5	:	:	PUNCT
cjal-3229	448	6	"	"	PUNCT
cjal-3229	448	7	balance	balance	NOUN
cjal-3229	448	8	sheets	sheet	NOUN
cjal-3229	448	9	,	,	PUNCT
cjal-3229	448	10	profit	profit	NOUN
cjal-3229	448	11	and	and	CCONJ
cjal-3229	448	12	loss	loss	NOUN
cjal-3229	448	13	statements	statement	NOUN
cjal-3229	448	14	,	,	PUNCT
cjal-3229	448	15	and	and	CCONJ
cjal-3229	448	16	other	other	ADJ
cjal-3229	448	17	documents	document	NOUN
cjal-3229	448	18	relating	relate	VERB
cjal-3229	448	19	to	to	ADP
cjal-3229	448	20	financial	financial	ADJ
cjal-3229	448	21	statements	statement	NOUN
cjal-3229	448	22	to	to	PART
cjal-3229	448	23	be	be	AUX
cjal-3229	448	24	filed	file	VERB
cjal-3229	448	25	in	in	ADP
cjal-3229	448	26	accordance	accordance	NOUN
cjal-3229	448	27	with	with	ADP
cjal-3229	448	28	the	the	DET
cjal-3229	448	29	provisions	provision	NOUN
cjal-3229	448	30	of	of	ADP
cjal-3229	448	31	this	this	DET
cjal-3229	448	32	law	law	NOUN
cjal-3229	448	33	shall	shall	AUX
cjal-3229	448	34	be	be	AUX
cjal-3229	448	35	prepared	prepare	VERB
cjal-3229	448	36	using	use	VERB
cjal-3229	448	37	such	such	ADJ
cjal-3229	448	38	words	word	NOUN
cjal-3229	448	39	,	,	PUNCT
cjal-3229	448	40	manner	manner	NOUN
cjal-3229	448	41	and	and	CCONJ
cjal-3229	448	42	method	method	NOUN
cjal-3229	448	43	of	of	ADP
cjal-3229	448	44	drawing	draw	VERB
cjal-3229	448	45	as	as	SCONJ
cjal-3229	448	46	prescribed	prescribe	VERB
cjal-3229	448	47	by	by	ADP
cjal-3229	448	48	ministry	ministry	PROPN
cjal-3229	448	49	of	of	ADP
cjal-3229	448	50	finance	finance	NOUN
cjal-3229	448	51	ordinance	ordinance	NOUN
cjal-3229	448	52	according	accord	VERB
cjal-3229	448	53	to	to	ADP
cjal-3229	448	54	such	such	ADJ
cjal-3229	448	55	standards	standard	NOUN
cjal-3229	448	56	as	as	SCONJ
cjal-3229	448	57	generally	generally	ADV
cjal-3229	448	58	deemed	deem	VERB
cjal-3229	448	59	fair	fair	ADJ
cjal-3229	448	60	and	and	CCONJ
cjal-3229	448	61	appropriate	appropriate	ADJ
cjal-3229	448	62	by	by	ADP
cjal-3229	448	63	the	the	DET
cjal-3229	448	64	minister	minister	NOUN
cjal-3229	448	65	of	of	ADP
cjal-3229	448	66	finance	finance	NOUN
cjal-3229	448	67	.	.	PUNCT
cjal-3229	448	68	"	"	PUNCT
cjal-3229	449	1	[	[	X
cjal-3229	449	2	18:1	18:1	NUM
cjal-3229	449	3	regulations	regulation	NOUN
cjal-3229	449	4	on	on	ADP
cjal-3229	449	5	problem	problem	NOUN
cjal-3229	449	6	loans	loan	NOUN
cjal-3229	449	7	in	in	ADP
cjal-3229	449	8	japan	japan	PROPN
cjal-3229	449	9	since	since	SCONJ
cjal-3229	449	10	the	the	DET
cjal-3229	449	11	rules	rule	NOUN
cjal-3229	449	12	of	of	ADP
cjal-3229	449	13	financial	financial	ADJ
cjal-3229	449	14	statements	statement	NOUN
cjal-3229	449	15	,	,	PUNCT
cjal-3229	449	16	which	which	PRON
cjal-3229	449	17	are	be	AUX
cjal-3229	449	18	based	base	VERB
cjal-3229	449	19	on	on	ADP
cjal-3229	449	20	the	the	DET
cjal-3229	449	21	securities	security	NOUN
cjal-3229	449	22	exchange	exchange	NOUN
cjal-3229	449	23	law	law	NOUN
cjal-3229	449	24	,	,	PUNCT
cjal-3229	449	25	regulate	regulate	VERB
cjal-3229	449	26	disclosure	disclosure	NOUN
cjal-3229	449	27	in	in	ADP
cjal-3229	449	28	only	only	ADV
cjal-3229	449	29	a	a	DET
cjal-3229	449	30	superficial	superficial	ADJ
cjal-3229	449	31	manner	manner	NOUN
cjal-3229	449	32	,	,	PUNCT
cjal-3229	449	33	the	the	DET
cjal-3229	449	34	essential	essential	ADJ
cjal-3229	449	35	standards	standard	NOUN
cjal-3229	449	36	for	for	ADP
cjal-3229	449	37	the	the	DET
cjal-3229	449	38	accounting	accounting	NOUN
cjal-3229	449	39	procedure	procedure	NOUN
cjal-3229	449	40	for	for	ADP
cjal-3229	449	41	financial	financial	ADJ
cjal-3229	449	42	statements	statement	NOUN
cjal-3229	449	43	are	be	AUX
cjal-3229	449	44	to	to	PART
cjal-3229	449	45	be	be	AUX
cjal-3229	449	46	based	base	VERB
cjal-3229	449	47	on	on	ADP
cjal-3229	449	48	the	the	DET
cjal-3229	449	49	commercial	commercial	ADJ
cjal-3229	449	50	code.97	code.97	PROPN
cjal-3229	449	51	therefore	therefore	ADV
cjal-3229	449	52	,	,	PUNCT
cjal-3229	449	53	the	the	DET
cjal-3229	449	54	accounting	accounting	NOUN
cjal-3229	449	55	disposition	disposition	NOUN
cjal-3229	449	56	of	of	ADP
cjal-3229	449	57	bad	bad	ADJ
cjal-3229	449	58	loans	loan	NOUN
cjal-3229	449	59	,	,	PUNCT
cjal-3229	449	60	the	the	DET
cjal-3229	449	61	issue	issue	NOUN
cjal-3229	449	62	in	in	ADP
cjal-3229	449	63	the	the	DET
cjal-3229	449	64	ltcb	ltcb	PROPN
cjal-3229	449	65	case	case	NOUN
cjal-3229	449	66	,	,	PUNCT
cjal-3229	449	67	requires	require	VERB
cjal-3229	449	68	the	the	DET
cjal-3229	449	69	resolution	resolution	NOUN
cjal-3229	449	70	of	of	ADP
cjal-3229	449	71	questions	question	NOUN
cjal-3229	449	72	concerning	concern	VERB
cjal-3229	449	73	the	the	DET
cjal-3229	449	74	application	application	NOUN
cjal-3229	449	75	of	of	ADP
cjal-3229	449	76	article	article	NOUN
cjal-3229	449	77	285	285	NUM
cjal-3229	449	78	-	-	SYM
cjal-3229	449	79	4	4	NUM
cjal-3229	449	80	,	,	PUNCT
cjal-3229	449	81	subsection	subsection	NOUN
cjal-3229	449	82	1	1	NUM
cjal-3229	449	83	and	and	CCONJ
cjal-3229	449	84	2	2	NUM
cjal-3229	449	85	of	of	ADP
cjal-3229	449	86	the	the	DET
cjal-3229	449	87	commercial	commercial	ADJ
cjal-3229	449	88	code98	code98	NOUN
cjal-3229	449	89	(	(	PUNCT
cjal-3229	449	90	concerning	concern	VERB
cjal-3229	449	91	the	the	DET
cjal-3229	449	92	evaluation	evaluation	NOUN
cjal-3229	449	93	of	of	ADP
cjal-3229	449	94	money	money	NOUN
cjal-3229	449	95	claims	claim	NOUN
cjal-3229	449	96	)	)	PUNCT
cjal-3229	449	97	.	.	PUNCT
cjal-3229	450	1	the	the	DET
cjal-3229	450	2	point	point	NOUN
cjal-3229	450	3	of	of	ADP
cjal-3229	450	4	contention	contention	NOUN
cjal-3229	450	5	came	come	VERB
cjal-3229	450	6	down	down	ADP
cjal-3229	450	7	to	to	ADP
cjal-3229	450	8	whether	whether	SCONJ
cjal-3229	450	9	"	"	PUNCT
cjal-3229	450	10	an	an	DET
cjal-3229	450	11	amount	amount	NOUN
cjal-3229	450	12	estimated	estimate	VERB
cjal-3229	450	13	to	to	PART
cjal-3229	450	14	be	be	AUX
cjal-3229	450	15	uncollectible	uncollectible	ADJ
cjal-3229	450	16	had	have	AUX
cjal-3229	450	17	been	be	AUX
cjal-3229	450	18	deducted	deduct	VERB
cjal-3229	450	19	"	"	PUNCT
cjal-3229	450	20	with	with	ADP
cjal-3229	450	21	reference	reference	NOUN
cjal-3229	450	22	to	to	ADP
cjal-3229	450	23	a	a	DET
cjal-3229	450	24	loan	loan	NOUN
cjal-3229	450	25	that	that	PRON
cjal-3229	450	26	is	be	AUX
cjal-3229	450	27	"	"	PUNCT
cjal-3229	450	28	likely	likely	ADJ
cjal-3229	450	29	to	to	PART
cjal-3229	450	30	be	be	AUX
cjal-3229	450	31	uncollectible	uncollectible	ADJ
cjal-3229	450	32	.	.	PUNCT
cjal-3229	450	33	"	"	PUNCT
cjal-3229	451	1	however	however	ADV
cjal-3229	451	2	,	,	PUNCT
cjal-3229	451	3	the	the	DET
cjal-3229	451	4	commercial	commercial	ADJ
cjal-3229	451	5	code	code	NOUN
cjal-3229	451	6	does	do	AUX
cjal-3229	451	7	not	not	PART
cjal-3229	451	8	lay	lay	VERB
cjal-3229	451	9	out	out	ADP
cjal-3229	451	10	specific	specific	ADJ
cjal-3229	451	11	standards	standard	NOUN
cjal-3229	451	12	useful	useful	ADJ
cjal-3229	451	13	in	in	ADP
cjal-3229	451	14	deciding	decide	VERB
cjal-3229	451	15	whether	whether	SCONJ
cjal-3229	451	16	a	a	DET
cjal-3229	451	17	loan	loan	NOUN
cjal-3229	451	18	is	be	AUX
cjal-3229	451	19	"	"	PUNCT
cjal-3229	451	20	likely	likely	ADJ
cjal-3229	451	21	to	to	PART
cjal-3229	451	22	be	be	AUX
cjal-3229	451	23	uncollectible	uncollectible	ADJ
cjal-3229	451	24	.	.	PUNCT
cjal-3229	451	25	"	"	PUNCT
cjal-3229	451	26	nor	nor	CCONJ
cjal-3229	451	27	does	do	AUX
cjal-3229	451	28	it	it	PRON
cjal-3229	451	29	establish	establish	VERB
cjal-3229	451	30	standards	standard	NOUN
cjal-3229	451	31	by	by	ADP
cjal-3229	451	32	which	which	PRON
cjal-3229	451	33	it	it	PRON
cjal-3229	451	34	can	can	AUX
cjal-3229	451	35	be	be	AUX
cjal-3229	451	36	decided	decide	VERB
cjal-3229	451	37	whether	whether	SCONJ
cjal-3229	451	38	"	"	PUNCT
cjal-3229	451	39	an	an	DET
cjal-3229	451	40	amount	amount	NOUN
cjal-3229	451	41	estimated	estimate	VERB
cjal-3229	451	42	to	to	PART
cjal-3229	451	43	be	be	AUX
cjal-3229	451	44	uncollectible	uncollectible	ADJ
cjal-3229	451	45	has	have	AUX
cjal-3229	451	46	been	be	AUX
cjal-3229	451	47	deducted	deduct	VERB
cjal-3229	451	48	.	.	PUNCT
cjal-3229	451	49	"	"	PUNCT
cjal-3229	452	1	the	the	DET
cjal-3229	452	2	only	only	ADJ
cjal-3229	452	3	source	source	NOUN
cjal-3229	452	4	for	for	ADP
cjal-3229	452	5	such	such	ADJ
cjal-3229	452	6	standards	standard	NOUN
cjal-3229	452	7	must	must	AUX
cjal-3229	452	8	be	be	AUX
cjal-3229	452	9	the	the	DET
cjal-3229	452	10	"	"	PUNCT
cjal-3229	452	11	fair	fair	ADJ
cjal-3229	452	12	accounting	accounting	NOUN
cjal-3229	452	13	practices	practice	NOUN
cjal-3229	452	14	"	"	PUNCT
cjal-3229	452	15	as	as	SCONJ
cjal-3229	452	16	stipulated	stipulate	VERB
cjal-3229	452	17	by	by	ADP
cjal-3229	452	18	article	article	NOUN
cjal-3229	452	19	32	32	NUM
cjal-3229	452	20	-	-	SYM
cjal-3229	452	21	2	2	NUM
cjal-3229	452	22	of	of	ADP
cjal-3229	452	23	the	the	DET
cjal-3229	452	24	commercial	commercial	ADJ
cjal-3229	452	25	code	code	NOUN
cjal-3229	452	26	.	.	PUNCT
cjal-3229	453	1	99	99	NUM
cjal-3229	454	1	the	the	DET
cjal-3229	454	2	elements	element	NOUN
cjal-3229	454	3	of	of	ADP
cjal-3229	454	4	the	the	DET
cjal-3229	454	5	second	second	ADJ
cjal-3229	454	6	charge	charge	NOUN
cjal-3229	454	7	,	,	PUNCT
cjal-3229	454	8	concerning	concern	VERB
cjal-3229	454	9	the	the	DET
cjal-3229	454	10	threat	threat	NOUN
cjal-3229	454	11	to	to	ADP
cjal-3229	454	12	the	the	DET
cjal-3229	454	13	financial	financial	ADJ
cjal-3229	454	14	health	health	NOUN
cjal-3229	454	15	of	of	ADP
cjal-3229	454	16	the	the	DET
cjal-3229	454	17	corporation	corporation	NOUN
cjal-3229	454	18	through	through	ADP
cjal-3229	454	19	the	the	DET
cjal-3229	454	20	unlawful	unlawful	ADJ
cjal-3229	454	21	distribution	distribution	NOUN
cjal-3229	454	22	of	of	ADP
cjal-3229	454	23	assets	asset	NOUN
cjal-3229	454	24	,	,	PUNCT
cjal-3229	454	25	were	be	AUX
cjal-3229	454	26	defined	define	VERB
cjal-3229	454	27	according	accord	VERB
cjal-3229	454	28	to	to	ADP
cjal-3229	454	29	article	article	NOUN
cjal-3229	454	30	489	489	NUM
cjal-3229	454	31	-	-	SYM
cjal-3229	454	32	3	3	NUM
cjal-3229	454	33	of	of	ADP
cjal-3229	454	34	the	the	DET
cjal-3229	454	35	commercial	commercial	ADJ
cjal-3229	454	36	code	code	NOUN
cjal-3229	454	37	as	as	ADP
cjal-3229	454	38	"	"	PUNCT
cjal-3229	454	39	distributing	distribute	VERB
cjal-3229	454	40	profits	profit	NOUN
cjal-3229	454	41	or	or	CCONJ
cjal-3229	454	42	interests	interest	NOUN
cjal-3229	454	43	in	in	ADP
cjal-3229	454	44	violation	violation	NOUN
cjal-3229	454	45	of	of	ADP
cjal-3229	454	46	law	law	NOUN
cjal-3229	454	47	or	or	CCONJ
cjal-3229	454	48	the	the	DET
cjal-3229	454	49	by	by	NOUN
cjal-3229	454	50	-	-	PUNCT
cjal-3229	454	51	laws	law	NOUN
cjal-3229	454	52	of	of	ADP
cjal-3229	454	53	corporation	corporation	NOUN
cjal-3229	454	54	"	"	PUNCT
cjal-3229	454	55	by	by	ADP
cjal-3229	454	56	the	the	DET
cjal-3229	454	57	directors	director	NOUN
cjal-3229	454	58	and	and	CCONJ
cjal-3229	454	59	others	other	NOUN
cjal-3229	454	60	as	as	SCONJ
cjal-3229	454	61	defined	define	VERB
cjal-3229	454	62	in	in	ADP
cjal-3229	454	63	article	article	NOUN
cjal-3229	454	64	486	486	NUM
cjal-3229	454	65	-	-	SYM
cjal-3229	454	66	1	1	NUM
cjal-3229	454	67	.	.	PUNCT
cjal-3229	455	1	l	l	NOUN
cjal-3229	455	2	°	°	NOUN
cjal-3229	455	3	°	°	ADP
cjal-3229	455	4	the	the	DET
cjal-3229	455	5	word	word	NOUN
cjal-3229	455	6	"	"	PUNCT
cjal-3229	455	7	law	law	NOUN
cjal-3229	455	8	"	"	PUNCT
cjal-3229	455	9	as	as	SCONJ
cjal-3229	455	10	used	use	VERB
cjal-3229	455	11	here	here	ADV
cjal-3229	455	12	refers	refer	VERB
cjal-3229	455	13	to	to	ADP
cjal-3229	455	14	article	article	NOUN
cjal-3229	455	15	290	290	NUM
cjal-3229	455	16	-	-	SYM
cjal-3229	455	17	1	1	NUM
cjal-3229	455	18	of	of	ADP
cjal-3229	455	19	the	the	DET
cjal-3229	455	20	commercial	commercial	ADJ
cjal-3229	455	21	code	code	NOUN
cjal-3229	455	22	that	that	PRON
cjal-3229	455	23	pertains	pertain	VERB
cjal-3229	455	24	to	to	ADP
cjal-3229	455	25	the	the	DET
cjal-3229	455	26	distribution	distribution	NOUN
cjal-3229	455	27	of	of	ADP
cjal-3229	455	28	profit	profit	NOUN
cjal-3229	455	29	.	.	PUNCT
cjal-3229	456	1	10	10	NUM
cjal-3229	456	2	1	1	NUM
cjal-3229	456	3	article	article	NOUN
cjal-3229	456	4	290	290	NUM
cjal-3229	456	5	-	-	SYM
cjal-3229	456	6	1	1	NUM
cjal-3229	456	7	stipulates	stipulate	VERB
cjal-3229	456	8	97	97	NUM
cjal-3229	456	9	see	see	NOUN
cjal-3229	456	10	page	page	NOUN
cjal-3229	456	11	15	15	NUM
cjal-3229	456	12	of	of	ADP
cjal-3229	456	13	the	the	DET
cjal-3229	456	14	judgment	judgment	NOUN
cjal-3229	456	15	document	document	NOUN
cjal-3229	456	16	.	.	PUNCT
cjal-3229	457	1	98	98	NUM
cjal-3229	457	2	article	article	NOUN
cjal-3229	457	3	285	285	NUM
cjal-3229	457	4	-	-	SYM
cjal-3229	457	5	4	4	NUM
cjal-3229	457	6	provides	provide	VERB
cjal-3229	457	7	:	:	PUNCT
cjal-3229	457	8	the	the	DET
cjal-3229	457	9	monetary	monetary	ADJ
cjal-3229	457	10	claims	claim	NOUN
cjal-3229	457	11	shall	shall	AUX
cjal-3229	457	12	be	be	AUX
cjal-3229	457	13	valued	value	VERB
cjal-3229	457	14	at	at	ADP
cjal-3229	457	15	the	the	DET
cjal-3229	457	16	nominal	nominal	ADJ
cjal-3229	457	17	amount	amount	NOUN
cjal-3229	457	18	thereof	thereof	ADV
cjal-3229	457	19	;	;	PUNCT
cjal-3229	457	20	provided	provide	VERB
cjal-3229	457	21	that	that	SCONJ
cjal-3229	457	22	,	,	PUNCT
cjal-3229	457	23	if	if	SCONJ
cjal-3229	457	24	they	they	PRON
cjal-3229	457	25	were	be	AUX
cjal-3229	457	26	purchased	purchase	VERB
cjal-3229	457	27	at	at	ADP
cjal-3229	457	28	the	the	DET
cjal-3229	457	29	proceeds	proceed	NOUN
cjal-3229	457	30	lower	low	ADJ
cjal-3229	457	31	than	than	ADP
cjal-3229	457	32	the	the	DET
cjal-3229	457	33	nominal	nominal	ADJ
cjal-3229	457	34	amount	amount	NOUN
cjal-3229	457	35	or	or	CCONJ
cjal-3229	457	36	there	there	PRON
cjal-3229	457	37	is	be	VERB
cjal-3229	457	38	any	any	DET
cjal-3229	457	39	reasonable	reasonable	ADJ
cjal-3229	457	40	ground	ground	NOUN
cjal-3229	457	41	,	,	PUNCT
cjal-3229	457	42	they	they	PRON
cjal-3229	457	43	shall	shall	AUX
cjal-3229	457	44	be	be	AUX
cjal-3229	457	45	valued	value	VERB
cjal-3229	457	46	with	with	ADP
cjal-3229	457	47	reasonable	reasonable	ADJ
cjal-3229	457	48	decrease	decrease	NOUN
cjal-3229	457	49	.	.	PUNCT
cjal-3229	458	1	2	2	X
cjal-3229	458	2	.	.	X
cjal-3229	458	3	if	if	SCONJ
cjal-3229	458	4	there	there	PRON
cjal-3229	458	5	is	be	VERB
cjal-3229	458	6	fear	fear	NOUN
cjal-3229	458	7	of	of	ADP
cjal-3229	458	8	being	be	AUX
cjal-3229	458	9	impossible	impossible	ADJ
cjal-3229	458	10	to	to	PART
cjal-3229	458	11	collect	collect	VERB
cjal-3229	458	12	the	the	DET
cjal-3229	458	13	monetary	monetary	ADJ
cjal-3229	458	14	claims	claim	NOUN
cjal-3229	458	15	,	,	PUNCT
cjal-3229	458	16	the	the	DET
cjal-3229	458	17	estimated	estimate	VERB
cjal-3229	458	18	amount	amount	NOUN
cjal-3229	458	19	of	of	ADP
cjal-3229	458	20	being	be	AUX
cjal-3229	458	21	impossible	impossible	ADJ
cjal-3229	458	22	to	to	PART
cjal-3229	458	23	collect	collect	VERB
cjal-3229	458	24	shall	shall	AUX
cjal-3229	458	25	be	be	AUX
cjal-3229	458	26	deducted	deduct	VERB
cjal-3229	458	27	in	in	ADP
cjal-3229	458	28	valuation	valuation	NOUN
cjal-3229	458	29	.	.	PUNCT
cjal-3229	459	1	99	99	NUM
cjal-3229	459	2	article	article	NOUN
cjal-3229	459	3	32	32	NUM
cjal-3229	459	4	provides	provide	VERB
cjal-3229	459	5	:	:	PUNCT
cjal-3229	459	6	"	"	PUNCT
cjal-3229	459	7	every	every	DET
cjal-3229	459	8	trader	trader	NOUN
cjal-3229	459	9	shall	shall	AUX
cjal-3229	459	10	prepare	prepare	VERB
cjal-3229	459	11	accounting	accounting	NOUN
cjal-3229	459	12	books	book	NOUN
cjal-3229	459	13	and	and	CCONJ
cjal-3229	459	14	balance	balance	NOUN
cjal-3229	459	15	sheets	sheet	NOUN
cjal-3229	459	16	for	for	ADP
cjal-3229	459	17	making	make	VERB
cjal-3229	459	18	clear	clear	ADJ
cjal-3229	459	19	the	the	DET
cjal-3229	459	20	conditions	condition	NOUN
cjal-3229	459	21	of	of	ADP
cjal-3229	459	22	business	business	NOUN
cjal-3229	459	23	properties	property	NOUN
cjal-3229	459	24	and	and	CCONJ
cjal-3229	459	25	profit	profit	NOUN
cjal-3229	459	26	and	and	CCONJ
cjal-3229	459	27	loss	loss	NOUN
cjal-3229	459	28	.	.	PUNCT
cjal-3229	459	29	"	"	PUNCT
cjal-3229	460	1	100	100	NUM
cjal-3229	460	2	article	article	NOUN
cjal-3229	460	3	486	486	NUM
cjal-3229	460	4	provides	provide	VERB
cjal-3229	460	5	:	:	PUNCT
cjal-3229	460	6	"	"	PUNCT
cjal-3229	460	7	if	if	SCONJ
cjal-3229	460	8	promoters	promoter	NOUN
cjal-3229	460	9	,	,	PUNCT
cjal-3229	460	10	directors	director	NOUN
cjal-3229	460	11	,	,	PUNCT
cjal-3229	460	12	auditors	auditor	NOUN
cjal-3229	460	13	,	,	PUNCT
cjal-3229	460	14	acting	act	VERB
cjal-3229	460	15	directors	director	NOUN
cjal-3229	460	16	or	or	CCONJ
cjal-3229	460	17	auditors	auditor	NOUN
cjal-3229	460	18	of	of	ADP
cjal-3229	460	19	a	a	DET
cjal-3229	460	20	"	"	PUNCT
cjal-3229	460	21	kabushiki	kabushiki	PROPN
cjal-3229	460	22	-	-	PUNCT
cjal-3229	460	23	kaisha	kaisha	PROPN
cjal-3229	460	24	"	"	PUNCT
cjal-3229	460	25	as	as	SCONJ
cjal-3229	460	26	provided	provide	VERB
cjal-3229	460	27	for	for	ADP
cjal-3229	460	28	in	in	ADP
cjal-3229	460	29	article	article	NOUN
cjal-3229	460	30	258	258	NUM
cjal-3229	460	31	paragraph	paragraph	NOUN
cjal-3229	460	32	2	2	NUM
cjal-3229	460	33	,	,	PUNCT
cjal-3229	460	34	article	article	NOUN
cjal-3229	460	35	270	270	NUM
cjal-3229	460	36	paragraph	paragraph	NOUN
cjal-3229	460	37	1	1	NUM
cjal-3229	460	38	or	or	CCONJ
cjal-3229	460	39	article	article	NOUN
cjal-3229	460	40	280	280	NUM
cjal-3229	460	41	,	,	PUNCT
cjal-3229	460	42	manager	manager	NOUN
cjal-3229	460	43	or	or	CCONJ
cjal-3229	460	44	any	any	DET
cjal-3229	460	45	other	other	ADJ
cjal-3229	460	46	employees	employee	NOUN
cjal-3229	460	47	commissioned	commission	VERB
cjal-3229	460	48	to	to	PART
cjal-3229	460	49	undertake	undertake	VERB
cjal-3229	460	50	certain	certain	ADJ
cjal-3229	460	51	kinds	kind	NOUN
cjal-3229	460	52	of	of	ADP
cjal-3229	460	53	matters	matter	NOUN
cjal-3229	460	54	or	or	CCONJ
cjal-3229	460	55	specified	specify	VERB
cjal-3229	460	56	matters	matter	NOUN
cjal-3229	460	57	relating	relate	VERB
cjal-3229	460	58	to	to	ADP
cjal-3229	460	59	the	the	DET
cjal-3229	460	60	business	business	NOUN
cjal-3229	460	61	,	,	PUNCT
cjal-3229	460	62	have	have	AUX
cjal-3229	460	63	inflicted	inflict	VERB
cjal-3229	460	64	damage	damage	NOUN
cjal-3229	460	65	of	of	ADP
cjal-3229	460	66	a	a	DET
cjal-3229	460	67	proprietary	proprietary	ADJ
cjal-3229	460	68	nature	nature	NOUN
cjal-3229	460	69	on	on	ADP
cjal-3229	460	70	the	the	DET
cjal-3229	460	71	company	company	NOUN
cjal-3229	460	72	in	in	ADP
cjal-3229	460	73	breach	breach	NOUN
cjal-3229	460	74	of	of	ADP
cjal-3229	460	75	their	their	PRON
cjal-3229	460	76	duties	duty	NOUN
cjal-3229	460	77	with	with	ADP
cjal-3229	460	78	a	a	DET
cjal-3229	460	79	view	view	NOUN
cjal-3229	460	80	to	to	ADP
cjal-3229	460	81	benefiting	benefit	VERB
cjal-3229	460	82	themselves	themselves	PRON
cjal-3229	460	83	or	or	CCONJ
cjal-3229	460	84	any	any	DET
cjal-3229	460	85	third	third	ADJ
cjal-3229	460	86	person	person	NOUN
cjal-3229	460	87	or	or	CCONJ
cjal-3229	460	88	to	to	ADP
cjal-3229	460	89	damaging	damage	VERB
cjal-3229	460	90	the	the	DET
cjal-3229	460	91	company	company	NOUN
cjal-3229	460	92	,	,	PUNCT
cjal-3229	460	93	they	they	PRON
cjal-3229	460	94	shall	shall	AUX
cjal-3229	460	95	be	be	AUX
cjal-3229	460	96	liable	liable	ADJ
cjal-3229	460	97	to	to	PART
cjal-3229	460	98	imprisonment	imprisonment	VERB
cjal-3229	460	99	with	with	ADP
cjal-3229	460	100	hard	hard	ADJ
cjal-3229	460	101	labor	labor	NOUN
cjal-3229	460	102	for	for	ADP
cjal-3229	460	103	a	a	DET
cjal-3229	460	104	term	term	NOUN
cjal-3229	460	105	not	not	PART
cjal-3229	460	106	exceeding	exceed	VERB
cjal-3229	460	107	seven	seven	NUM
cjal-3229	460	108	years	year	NOUN
cjal-3229	460	109	or	or	CCONJ
cjal-3229	460	110	to	to	ADP
cjal-3229	460	111	a	a	DET
cjal-3229	460	112	fine	fine	NOUN
cjal-3229	460	113	not	not	PART
cjal-3229	460	114	exceeding	exceed	VERB
cjal-3229	460	115	five	five	NUM
cjal-3229	460	116	hundred	hundred	NUM
cjal-3229	460	117	thousand	thousand	NUM
cjal-3229	460	118	yen	yen	NOUN
cjal-3229	460	119	.	.	PUNCT
cjal-3229	460	120	"	"	PUNCT
cjal-3229	461	1	101	101	NUM
cjal-3229	461	2	article	article	NOUN
cjal-3229	461	3	290	290	NUM
cjal-3229	461	4	provides	provide	VERB
cjal-3229	461	5	:	:	PUNCT
cjal-3229	461	6	the	the	DET
cjal-3229	461	7	distribution	distribution	NOUN
cjal-3229	461	8	of	of	ADP
cjal-3229	461	9	profits	profit	NOUN
cjal-3229	461	10	may	may	AUX
cjal-3229	461	11	be	be	AUX
cjal-3229	461	12	done	do	VERB
cjal-3229	461	13	to	to	ADP
cjal-3229	461	14	the	the	DET
cjal-3229	461	15	extent	extent	NOUN
cjal-3229	461	16	of	of	ADP
cjal-3229	461	17	the	the	DET
cjal-3229	461	18	amount	amount	NOUN
cjal-3229	461	19	of	of	ADP
cjal-3229	461	20	the	the	DET
cjal-3229	461	21	net	net	ADJ
cjal-3229	461	22	assets	asset	NOUN
cjal-3229	461	23	on	on	ADP
cjal-3229	461	24	the	the	DET
cjal-3229	461	25	balance	balance	NOUN
cjal-3229	461	26	sheet	sheet	NOUN
cjal-3229	461	27	minus	minus	CCONJ
cjal-3229	461	28	the	the	DET
cjal-3229	461	29	following	follow	VERB
cjal-3229	461	30	amounts	amount	NOUN
cjal-3229	461	31	:	:	PUNCT
cjal-3229	461	32	(	(	PUNCT
cjal-3229	461	33	1	1	X
cjal-3229	461	34	)	)	PUNCT
cjal-3229	461	35	the	the	DET
cjal-3229	461	36	amount	amount	NOUN
cjal-3229	461	37	of	of	ADP
cjal-3229	461	38	stated	stated	ADJ
cjal-3229	461	39	capital	capital	NOUN
cjal-3229	461	40	;	;	PUNCT
cjal-3229	461	41	(	(	PUNCT
cjal-3229	461	42	2	2	X
cjal-3229	461	43	)	)	PUNCT
cjal-3229	461	44	the	the	DET
cjal-3229	461	45	total	total	ADJ
cjal-3229	461	46	sum	sum	NOUN
cjal-3229	461	47	of	of	ADP
cjal-3229	461	48	the	the	DET
cjal-3229	461	49	capital	capital	NOUN
cjal-3229	461	50	surplus	surplus	NOUN
cjal-3229	461	51	reserve	reserve	NOUN
cjal-3229	461	52	and	and	CCONJ
cjal-3229	461	53	the	the	DET
cjal-3229	461	54	earned	earn	VERB
cjal-3229	461	55	surplus	surplus	NOUN
cjal-3229	461	56	reserve	reserve	NOUN
cjal-3229	461	57	;	;	PUNCT
cjal-3229	461	58	(	(	PUNCT
cjal-3229	461	59	3	3	X
cjal-3229	461	60	)	)	PUNCT
cjal-3229	461	61	the	the	DET
cjal-3229	461	62	amount	amount	NOUN
cjal-3229	461	63	of	of	ADP
cjal-3229	461	64	the	the	DET
cjal-3229	461	65	earned	earn	VERB
cjal-3229	461	66	surplus	surplus	NOUN
cjal-3229	461	67	reserve	reserve	NOUN
cjal-3229	461	68	necessary	necessary	ADJ
cjal-3229	461	69	to	to	PART
cjal-3229	461	70	be	be	AUX
cjal-3229	461	71	accumulated	accumulate	VERB
cjal-3229	461	72	in	in	ADP
cjal-3229	461	73	the	the	DET
cjal-3229	461	74	period	period	NOUN
cjal-3229	461	75	for	for	ADP
cjal-3229	461	76	the	the	DET
cjal-3229	461	77	settlement	settlement	NOUN
cjal-3229	461	78	of	of	ADP
cjal-3229	461	79	accounts	account	NOUN
cjal-3229	461	80	;	;	PUNCT
cjal-3229	461	81	2004	2004	NUM
cjal-3229	461	82	]	]	PUNCT
cjal-3229	461	83	columbia	columbia	PROPN
cjal-3229	461	84	journal	journal	PROPN
cjal-3229	461	85	ofasianlaw	ofasianlaw	VERB
cjal-3229	461	86	that	that	SCONJ
cjal-3229	461	87	a	a	DET
cjal-3229	461	88	"	"	PUNCT
cjal-3229	461	89	distribution	distribution	NOUN
cjal-3229	461	90	of	of	ADP
cjal-3229	461	91	profit	profit	NOUN
cjal-3229	461	92	"	"	PUNCT
cjal-3229	461	93	is	be	AUX
cjal-3229	461	94	allowed	allow	VERB
cjal-3229	461	95	up	up	ADP
cjal-3229	461	96	to	to	ADP
cjal-3229	461	97	an	an	DET
cjal-3229	461	98	amount	amount	NOUN
cjal-3229	461	99	equal	equal	ADJ
cjal-3229	461	100	to	to	ADP
cjal-3229	461	101	that	that	PRON
cjal-3229	461	102	which	which	PRON
cjal-3229	461	103	is	be	AUX
cjal-3229	461	104	left	leave	VERB
cjal-3229	461	105	over	over	ADP
cjal-3229	461	106	after	after	ADP
cjal-3229	461	107	deducting	deduct	VERB
cjal-3229	461	108	a	a	DET
cjal-3229	461	109	certain	certain	ADJ
cjal-3229	461	110	amount	amount	NOUN
cjal-3229	461	111	of	of	ADP
cjal-3229	461	112	money	money	NOUN
cjal-3229	461	113	from	from	ADP
cjal-3229	461	114	"	"	PUNCT
cjal-3229	461	115	the	the	DET
cjal-3229	461	116	net	net	ADJ
cjal-3229	461	117	asset	asset	NOUN
cjal-3229	461	118	amount	amount	NOUN
cjal-3229	461	119	on	on	ADP
cjal-3229	461	120	the	the	DET
cjal-3229	461	121	balance	balance	NOUN
cjal-3229	461	122	sheet	sheet	NOUN
cjal-3229	461	123	.	.	PUNCT
cjal-3229	461	124	"	"	PUNCT
cjal-3229	462	1	the	the	DET
cjal-3229	462	2	"	"	PUNCT
cjal-3229	462	3	the	the	DET
cjal-3229	462	4	net	net	ADJ
cjal-3229	462	5	asset	asset	NOUN
cjal-3229	462	6	amount	amount	NOUN
cjal-3229	462	7	on	on	ADP
cjal-3229	462	8	the	the	DET
cjal-3229	462	9	balance	balance	NOUN
cjal-3229	462	10	sheet	sheet	NOUN
cjal-3229	462	11	"	"	PUNCT
cjal-3229	462	12	is	be	AUX
cjal-3229	462	13	a	a	DET
cjal-3229	462	14	number	number	NOUN
cjal-3229	462	15	evaluated	evaluate	VERB
cjal-3229	462	16	in	in	ADP
cjal-3229	462	17	accord	accord	NOUN
cjal-3229	462	18	with	with	ADP
cjal-3229	462	19	the	the	DET
cjal-3229	462	20	rules	rule	NOUN
cjal-3229	462	21	of	of	ADP
cjal-3229	462	22	article	article	NOUN
cjal-3229	462	23	284	284	NUM
cjal-3229	462	24	-	-	SYM
cjal-3229	462	25	2,'	2,'	NUM
cjal-3229	462	26	°	°	NOUN
cjal-3229	462	27	2	2	NUM
cjal-3229	462	28	the	the	DET
cjal-3229	462	29	ltcb	ltcb	NOUN
cjal-3229	462	30	's	's	PART
cjal-3229	462	31	loans	loan	NOUN
cjal-3229	462	32	should	should	AUX
cjal-3229	462	33	also	also	ADV
cjal-3229	462	34	have	have	AUX
cjal-3229	462	35	been	be	AUX
cjal-3229	462	36	evaluated	evaluate	VERB
cjal-3229	462	37	in	in	ADP
cjal-3229	462	38	accord	accord	NOUN
cjal-3229	462	39	with	with	ADP
cjal-3229	462	40	that	that	DET
cjal-3229	462	41	article	article	NOUN
cjal-3229	462	42	.	.	PUNCT
cjal-3229	463	1	thus	thus	ADV
cjal-3229	463	2	,	,	PUNCT
cjal-3229	463	3	the	the	DET
cjal-3229	463	4	crime	crime	NOUN
cjal-3229	463	5	of	of	ADP
cjal-3229	463	6	unlawful	unlawful	ADJ
cjal-3229	463	7	distribution	distribution	NOUN
cjal-3229	463	8	according	accord	VERB
cjal-3229	463	9	to	to	ADP
cjal-3229	463	10	article	article	NOUN
cjal-3229	463	11	489	489	NUM
cjal-3229	463	12	-	-	SYM
cjal-3229	463	13	3	3	NUM
cjal-3229	463	14	of	of	ADP
cjal-3229	463	15	the	the	DET
cjal-3229	463	16	commercial	commercial	ADJ
cjal-3229	463	17	code	code	NOUN
cjal-3229	463	18	can	can	AUX
cjal-3229	463	19	be	be	AUX
cjal-3229	463	20	seen	see	VERB
cjal-3229	463	21	to	to	PART
cjal-3229	463	22	be	be	AUX
cjal-3229	463	23	essentially	essentially	ADV
cjal-3229	463	24	a	a	DET
cjal-3229	463	25	violation	violation	NOUN
cjal-3229	463	26	of	of	ADP
cjal-3229	463	27	article	article	NOUN
cjal-3229	463	28	290	290	NUM
cjal-3229	463	29	of	of	ADP
cjal-3229	463	30	the	the	DET
cjal-3229	463	31	commercial	commercial	ADJ
cjal-3229	463	32	code	code	NOUN
cjal-3229	463	33	,	,	PUNCT
cjal-3229	463	34	and	and	CCONJ
cjal-3229	463	35	its	its	PRON
cjal-3229	463	36	applicability	applicability	NOUN
cjal-3229	463	37	to	to	ADP
cjal-3229	463	38	the	the	DET
cjal-3229	463	39	present	present	ADJ
cjal-3229	463	40	case	case	NOUN
cjal-3229	463	41	hinged	hinge	VERB
cjal-3229	463	42	on	on	ADP
cjal-3229	463	43	whether	whether	SCONJ
cjal-3229	463	44	the	the	DET
cjal-3229	463	45	evaluation	evaluation	NOUN
cjal-3229	463	46	of	of	ADP
cjal-3229	463	47	the	the	DET
cjal-3229	463	48	ltcb	ltcb	PROPN
cjal-3229	463	49	's	's	PART
cjal-3229	463	50	loans	loan	NOUN
cjal-3229	463	51	violated	violate	VERB
cjal-3229	463	52	article	article	NOUN
cjal-3229	463	53	285	285	NUM
cjal-3229	463	54	-	-	SYM
cjal-3229	463	55	4	4	NUM
cjal-3229	463	56	of	of	ADP
cjal-3229	463	57	the	the	DET
cjal-3229	463	58	commercial	commercial	ADJ
cjal-3229	463	59	code	code	NOUN
cjal-3229	463	60	.	.	PUNCT
cjal-3229	464	1	as	as	SCONJ
cjal-3229	464	2	can	can	AUX
cjal-3229	464	3	be	be	AUX
cjal-3229	464	4	seen	see	VERB
cjal-3229	464	5	from	from	ADP
cjal-3229	464	6	the	the	DET
cjal-3229	464	7	above	above	ADJ
cjal-3229	464	8	discussion	discussion	NOUN
cjal-3229	464	9	,	,	PUNCT
cjal-3229	464	10	both	both	CCONJ
cjal-3229	464	11	the	the	DET
cjal-3229	464	12	crime	crime	NOUN
cjal-3229	464	13	of	of	ADP
cjal-3229	464	14	falsifying	falsify	VERB
cjal-3229	464	15	securities	security	NOUN
cjal-3229	464	16	transaction	transaction	NOUN
cjal-3229	464	17	reports	report	NOUN
cjal-3229	464	18	and	and	CCONJ
cjal-3229	464	19	the	the	DET
cjal-3229	464	20	crime	crime	NOUN
cjal-3229	464	21	of	of	ADP
cjal-3229	464	22	unlawful	unlawful	ADJ
cjal-3229	464	23	distribution	distribution	NOUN
cjal-3229	464	24	require	require	VERB
cjal-3229	464	25	proof	proof	NOUN
cjal-3229	464	26	of	of	ADP
cjal-3229	464	27	whether	whether	SCONJ
cjal-3229	464	28	the	the	DET
cjal-3229	464	29	defendants	defendant	NOUN
cjal-3229	464	30	failed	fail	VERB
cjal-3229	464	31	to	to	PART
cjal-3229	464	32	"	"	PUNCT
cjal-3229	464	33	deduct	deduct	VERB
cjal-3229	464	34	an	an	DET
cjal-3229	464	35	amount	amount	NOUN
cjal-3229	464	36	estimated	estimate	VERB
cjal-3229	464	37	to	to	PART
cjal-3229	464	38	be	be	AUX
cjal-3229	464	39	uncollectible	uncollectible	ADJ
cjal-3229	464	40	"	"	PUNCT
cjal-3229	464	41	with	with	ADP
cjal-3229	464	42	reference	reference	NOUN
cjal-3229	464	43	to	to	ADP
cjal-3229	464	44	a	a	DET
cjal-3229	464	45	loan	loan	NOUN
cjal-3229	464	46	that	that	PRON
cjal-3229	464	47	was	be	AUX
cjal-3229	464	48	"	"	PUNCT
cjal-3229	464	49	likely	likely	ADJ
cjal-3229	464	50	to	to	PART
cjal-3229	464	51	be	be	AUX
cjal-3229	464	52	uncollectible	uncollectible	ADJ
cjal-3229	464	53	"	"	PUNCT
cjal-3229	464	54	as	as	SCONJ
cjal-3229	464	55	defined	define	VERB
cjal-3229	464	56	in	in	ADP
cjal-3229	464	57	article	article	NOUN
cjal-3229	464	58	285	285	NUM
cjal-3229	464	59	-	-	SYM
cjal-3229	464	60	4	4	NUM
cjal-3229	464	61	,	,	PUNCT
cjal-3229	464	62	subsection	subsection	NOUN
cjal-3229	464	63	2	2	NUM
cjal-3229	464	64	of	of	ADP
cjal-3229	464	65	the	the	DET
cjal-3229	464	66	commercial	commercial	ADJ
cjal-3229	464	67	code	code	NOUN
cjal-3229	464	68	in	in	ADP
cjal-3229	464	69	which	which	PRON
cjal-3229	464	70	the	the	DET
cjal-3229	464	71	basic	basic	ADJ
cjal-3229	464	72	principles	principle	NOUN
cjal-3229	464	73	of	of	ADP
cjal-3229	464	74	the	the	DET
cjal-3229	464	75	evaluation	evaluation	NOUN
cjal-3229	464	76	of	of	ADP
cjal-3229	464	77	the	the	DET
cjal-3229	464	78	money	money	NOUN
cjal-3229	464	79	claim	claim	NOUN
cjal-3229	464	80	concerning	concern	VERB
cjal-3229	464	81	the	the	DET
cjal-3229	464	82	loans	loan	NOUN
cjal-3229	464	83	in	in	ADP
cjal-3229	464	84	the	the	DET
cjal-3229	464	85	ltcb	ltcb	NOUN
cjal-3229	464	86	's	's	PART
cjal-3229	464	87	fy98	fy98	PROPN
cjal-3229	464	88	closing	closing	NOUN
cjal-3229	464	89	statement	statement	NOUN
cjal-3229	464	90	are	be	AUX
cjal-3229	464	91	defined	define	VERB
cjal-3229	464	92	.	.	PUNCT
cjal-3229	465	1	the	the	DET
cjal-3229	465	2	entire	entire	ADJ
cjal-3229	465	3	case	case	NOUN
cjal-3229	465	4	,	,	PUNCT
cjal-3229	465	5	in	in	ADP
cjal-3229	465	6	essence	essence	NOUN
cjal-3229	465	7	,	,	PUNCT
cjal-3229	465	8	turns	turn	VERB
cjal-3229	465	9	on	on	ADP
cjal-3229	465	10	the	the	DET
cjal-3229	465	11	definition	definition	NOUN
cjal-3229	465	12	of	of	ADP
cjal-3229	465	13	the	the	DET
cjal-3229	465	14	phrase	phrase	NOUN
cjal-3229	465	15	,	,	PUNCT
cjal-3229	465	16	"	"	PUNCT
cjal-3229	465	17	an	an	DET
cjal-3229	465	18	amount	amount	NOUN
cjal-3229	465	19	estimated	estimate	VERB
cjal-3229	465	20	to	to	PART
cjal-3229	465	21	be	be	AUX
cjal-3229	465	22	un	un	ADJ
cjal-3229	465	23	-	-	ADJ
cjal-3229	465	24	collectable	collectable	ADJ
cjal-3229	465	25	when	when	SCONJ
cjal-3229	465	26	it	it	PRON
cjal-3229	465	27	is	be	AUX
cjal-3229	465	28	likely	likely	ADJ
cjal-3229	465	29	to	to	PART
cjal-3229	465	30	be	be	AUX
cjal-3229	465	31	un	un	ADJ
cjal-3229	465	32	-	-	ADJ
cjal-3229	465	33	collectable	collectable	ADJ
cjal-3229	465	34	.	.	PUNCT
cjal-3229	465	35	"	"	PUNCT
cjal-3229	466	1	the	the	DET
cjal-3229	466	2	court	court	NOUN
cjal-3229	466	3	makes	make	VERB
cjal-3229	466	4	it	it	PRON
cjal-3229	466	5	clear	clear	ADJ
cjal-3229	466	6	that	that	SCONJ
cjal-3229	466	7	the	the	DET
cjal-3229	466	8	standards	standard	NOUN
cjal-3229	466	9	for	for	ADP
cjal-3229	466	10	judging	judge	VERB
cjal-3229	466	11	"	"	PUNCT
cjal-3229	466	12	an	an	DET
cjal-3229	466	13	amount	amount	NOUN
cjal-3229	466	14	likely	likely	ADJ
cjal-3229	466	15	to	to	PART
cjal-3229	466	16	be	be	AUX
cjal-3229	466	17	uncollectible	uncollectible	ADJ
cjal-3229	466	18	"	"	PUNCT
cjal-3229	466	19	and	and	CCONJ
cjal-3229	466	20	"	"	PUNCT
cjal-3229	466	21	an	an	DET
cjal-3229	466	22	amount	amount	NOUN
cjal-3229	466	23	estimated	estimate	VERB
cjal-3229	466	24	to	to	PART
cjal-3229	466	25	be	be	AUX
cjal-3229	466	26	uncollectible	uncollectible	ADJ
cjal-3229	466	27	"	"	PUNCT
cjal-3229	466	28	were	be	AUX
cjal-3229	466	29	to	to	PART
cjal-3229	466	30	"	"	PUNCT
cjal-3229	466	31	rely	rely	VERB
cjal-3229	466	32	on	on	ADP
cjal-3229	466	33	the	the	DET
cjal-3229	466	34	fair	fair	ADJ
cjal-3229	466	35	accounting	accounting	NOUN
cjal-3229	466	36	practices	practice	NOUN
cjal-3229	466	37	"	"	PUNCT
cjal-3229	466	38	as	as	SCONJ
cjal-3229	466	39	stipulated	stipulate	VERB
cjal-3229	466	40	in	in	ADP
cjal-3229	466	41	article	article	NOUN
cjal-3229	466	42	32	32	NUM
cjal-3229	466	43	-	-	SYM
cjal-3229	466	44	2	2	NUM
cjal-3229	466	45	of	of	ADP
cjal-3229	466	46	the	the	DET
cjal-3229	466	47	commercial	commercial	ADJ
cjal-3229	466	48	code	code	NOUN
cjal-3229	466	49	.	.	PUNCT
cjal-3229	467	1	according	accord	VERB
cjal-3229	467	2	to	to	ADP
cjal-3229	467	3	the	the	DET
cjal-3229	467	4	judgment	judgment	NOUN
cjal-3229	467	5	,	,	PUNCT
cjal-3229	467	6	the	the	DET
cjal-3229	467	7	fair	fair	ADJ
cjal-3229	467	8	accounting	accounting	NOUN
cjal-3229	467	9	practice	practice	NOUN
cjal-3229	467	10	that	that	PRON
cjal-3229	467	11	should	should	AUX
cjal-3229	467	12	have	have	AUX
cjal-3229	467	13	been	be	AUX
cjal-3229	467	14	used	use	VERB
cjal-3229	467	15	by	by	ADP
cjal-3229	467	16	ltcb	ltcb	PROPN
cjal-3229	467	17	was	be	AUX
cjal-3229	467	18	to	to	PART
cjal-3229	467	19	have	have	AUX
cjal-3229	467	20	been	be	AUX
cjal-3229	467	21	found	find	VERB
cjal-3229	467	22	in	in	ADP
cjal-3229	467	23	"	"	PUNCT
cjal-3229	467	24	on	on	ADP
cjal-3229	467	25	the	the	DET
cjal-3229	467	26	fund	fund	NOUN
cjal-3229	467	27	assessment	assessment	NOUN
cjal-3229	467	28	in	in	ADP
cjal-3229	467	29	a	a	DET
cjal-3229	467	30	financial	financial	ADJ
cjal-3229	467	31	inspection	inspection	NOUN
cjal-3229	467	32	after	after	SCONJ
cjal-3229	467	33	the	the	DET
cjal-3229	467	34	early	early	ADJ
cjal-3229	467	35	correction	correction	NOUN
cjal-3229	467	36	system	system	NOUN
cjal-3229	467	37	is	be	AUX
cjal-3229	467	38	implemented	implement	VERB
cjal-3229	467	39	(	(	PUNCT
cjal-3229	467	40	asset	asset	NOUN
cjal-3229	467	41	investigation	investigation	NOUN
cjal-3229	467	42	notice	notice	NOUN
cjal-3229	467	43	)	)	PUNCT
cjal-3229	467	44	"	"	PUNCT
cjal-3229	467	45	issued	issue	VERB
cjal-3229	467	46	by	by	ADP
cjal-3229	467	47	the	the	DET
cjal-3229	467	48	minister	minister	PROPN
cjal-3229	467	49	of	of	ADP
cjal-3229	467	50	finance	finance	PROPN
cjal-3229	467	51	.	.	PUNCT
cjal-3229	468	1	moreover	moreover	ADV
cjal-3229	468	2	,	,	PUNCT
cjal-3229	468	3	this	this	DET
cjal-3229	468	4	notice	notice	NOUN
cjal-3229	468	5	was	be	AUX
cjal-3229	468	6	the	the	DET
cjal-3229	468	7	only	only	ADJ
cjal-3229	468	8	proper	proper	ADJ
cjal-3229	468	9	accounting	accounting	NOUN
cjal-3229	468	10	standard	standard	NOUN
cjal-3229	468	11	to	to	PART
cjal-3229	468	12	be	be	AUX
cjal-3229	468	13	used	use	VERB
cjal-3229	468	14	by	by	ADP
cjal-3229	468	15	financial	financial	ADJ
cjal-3229	468	16	institutions	institution	NOUN
cjal-3229	468	17	.	.	PUNCT
cjal-3229	469	1	therefore	therefore	ADV
cjal-3229	469	2	,	,	PUNCT
cjal-3229	469	3	by	by	ADP
cjal-3229	469	4	deviating	deviate	VERB
cjal-3229	469	5	from	from	ADP
cjal-3229	469	6	the	the	DET
cjal-3229	469	7	standards	standard	NOUN
cjal-3229	469	8	in	in	ADP
cjal-3229	469	9	the	the	DET
cjal-3229	469	10	notice	notice	NOUN
cjal-3229	469	11	,	,	PUNCT
cjal-3229	469	12	ltcb	ltcb	PROPN
cjal-3229	469	13	violated	violate	VERB
cjal-3229	469	14	article	article	NOUN
cjal-3229	469	15	285	285	NUM
cjal-3229	469	16	-	-	SYM
cjal-3229	469	17	4	4	NUM
cjal-3229	469	18	of	of	ADP
cjal-3229	469	19	the	the	DET
cjal-3229	469	20	commercial	commercial	ADJ
cjal-3229	469	21	code	code	NOUN
cjal-3229	469	22	concerning	concern	VERB
cjal-3229	469	23	the	the	DET
cjal-3229	469	24	evaluation	evaluation	NOUN
cjal-3229	469	25	of	of	ADP
cjal-3229	469	26	credits	credit	NOUN
cjal-3229	469	27	.	.	PUNCT
cjal-3229	470	1	that	that	DET
cjal-3229	470	2	deviation	deviation	NOUN
cjal-3229	470	3	is	be	AUX
cjal-3229	470	4	consequently	consequently	ADV
cjal-3229	470	5	,	,	PUNCT
cjal-3229	470	6	and	and	CCONJ
cjal-3229	470	7	simultaneously	simultaneously	ADV
cjal-3229	470	8	,	,	PUNCT
cjal-3229	470	9	a	a	DET
cjal-3229	470	10	"	"	PUNCT
cjal-3229	470	11	false	false	ADJ
cjal-3229	470	12	representation	representation	NOUN
cjal-3229	470	13	"	"	PUNCT
cjal-3229	470	14	for	for	ADP
cjal-3229	470	15	the	the	DET
cjal-3229	470	16	purposes	purpose	NOUN
cjal-3229	470	17	of	of	ADP
cjal-3229	470	18	the	the	DET
cjal-3229	470	19	securities	security	NOUN
cjal-3229	470	20	exchange	exchange	NOUN
cjal-3229	470	21	law	law	NOUN
cjal-3229	470	22	and	and	CCONJ
cjal-3229	470	23	the	the	DET
cjal-3229	470	24	basis	basis	NOUN
cjal-3229	470	25	for	for	ADP
cjal-3229	470	26	determining	determine	VERB
cjal-3229	470	27	that	that	SCONJ
cjal-3229	470	28	an	an	DET
cjal-3229	470	29	illegal	illegal	ADJ
cjal-3229	470	30	distribution	distribution	NOUN
cjal-3229	470	31	of	of	ADP
cjal-3229	470	32	profits	profit	NOUN
cjal-3229	470	33	had	have	AUX
cjal-3229	470	34	been	be	AUX
cjal-3229	470	35	made	make	VERB
cjal-3229	470	36	in	in	ADP
cjal-3229	470	37	violation	violation	NOUN
cjal-3229	470	38	of	of	ADP
cjal-3229	470	39	article	article	NOUN
cjal-3229	470	40	290	290	NUM
cjal-3229	470	41	of	of	ADP
cjal-3229	470	42	the	the	DET
cjal-3229	470	43	commercial	commercial	ADJ
cjal-3229	470	44	code	code	NOUN
cjal-3229	470	45	.	.	PUNCT
cjal-3229	471	1	key	key	ADJ
cjal-3229	471	2	to	to	ADP
cjal-3229	471	3	the	the	DET
cjal-3229	471	4	court	court	NOUN
cjal-3229	471	5	's	's	PART
cjal-3229	471	6	analysis	analysis	NOUN
cjal-3229	471	7	is	be	AUX
cjal-3229	471	8	the	the	DET
cjal-3229	471	9	judgment	judgment	NOUN
cjal-3229	471	10	that	that	SCONJ
cjal-3229	471	11	the	the	DET
cjal-3229	471	12	notice	notice	NOUN
cjal-3229	471	13	issued	issue	VERB
cjal-3229	471	14	(	(	PUNCT
cjal-3229	471	15	4	4	X
cjal-3229	471	16	)	)	PUNCT
cjal-3229	471	17	if	if	SCONJ
cjal-3229	471	18	the	the	DET
cjal-3229	471	19	total	total	ADJ
cjal-3229	471	20	sum	sum	NOUN
cjal-3229	471	21	of	of	ADP
cjal-3229	471	22	the	the	DET
cjal-3229	471	23	amounts	amount	NOUN
cjal-3229	471	24	accounted	account	VERB
cjal-3229	471	25	on	on	ADP
cjal-3229	471	26	the	the	DET
cjal-3229	471	27	assets	asset	NOUN
cjal-3229	471	28	side	side	NOUN
cjal-3229	471	29	of	of	ADP
cjal-3229	471	30	the	the	DET
cjal-3229	471	31	balance	balance	NOUN
cjal-3229	471	32	sheet	sheet	NOUN
cjal-3229	471	33	in	in	ADP
cjal-3229	471	34	accordance	accordance	NOUN
cjal-3229	471	35	with	with	ADP
cjal-3229	471	36	the	the	DET
cjal-3229	471	37	provisions	provision	NOUN
cjal-3229	471	38	of	of	ADP
cjal-3229	471	39	article	article	NOUN
cjal-3229	471	40	286	286	NUM
cjal-3229	471	41	-	-	PUNCT
cjal-3229	471	42	and	and	CCONJ
cjal-3229	471	43	article	article	NOUN
cjal-3229	471	44	286	286	NUM
cjal-3229	471	45	-	-	SYM
cjal-3229	471	46	3	3	NUM
cjal-3229	471	47	exceeds	exceed	VERB
cjal-3229	471	48	the	the	DET
cjal-3229	471	49	total	total	ADJ
cjal-3229	471	50	sum	sum	NOUN
cjal-3229	471	51	of	of	ADP
cjal-3229	471	52	the	the	DET
cjal-3229	471	53	surplus	surplus	ADJ
cjal-3229	471	54	reserves	reserve	NOUN
cjal-3229	471	55	under	under	ADP
cjal-3229	471	56	the	the	DET
cjal-3229	471	57	preceding	precede	VERB
cjal-3229	471	58	two	two	NUM
cjal-3229	471	59	items	item	NOUN
cjal-3229	471	60	,	,	PUNCT
cjal-3229	471	61	such	such	ADJ
cjal-3229	471	62	excess	excess	NOUN
cjal-3229	471	63	.	.	PUNCT
cjal-3229	472	1	102	102	NUM
cjal-3229	472	2	articles	article	NOUN
cjal-3229	472	3	284	284	NUM
cjal-3229	472	4	-	-	SYM
cjal-3229	472	5	2	2	NUM
cjal-3229	472	6	,	,	PUNCT
cjal-3229	472	7	285	285	NUM
cjal-3229	472	8	,	,	PUNCT
cjal-3229	472	9	285	285	NUM
cjal-3229	472	10	-	-	SYM
cjal-3229	472	11	2	2	NUM
cjal-3229	472	12	,	,	PUNCT
cjal-3229	472	13	285	285	NUM
cjal-3229	472	14	-	-	SYM
cjal-3229	472	15	3	3	NUM
cjal-3229	472	16	,	,	PUNCT
cjal-3229	472	17	285	285	NUM
cjal-3229	472	18	-	-	SYM
cjal-3229	472	19	4	4	NUM
cjal-3229	472	20	,	,	PUNCT
cjal-3229	472	21	285	285	NUM
cjal-3229	472	22	-	-	SYM
cjal-3229	472	23	5	5	NUM
cjal-3229	472	24	,	,	PUNCT
cjal-3229	472	25	285	285	NUM
cjal-3229	472	26	-	-	SYM
cjal-3229	472	27	6	6	NUM
cjal-3229	472	28	,	,	PUNCT
cjal-3229	472	29	and	and	CCONJ
cjal-3229	472	30	285	285	NUM
cjal-3229	472	31	-	-	SYM
cjal-3229	472	32	7	7	NUM
cjal-3229	472	33	make	make	NOUN
cjal-3229	472	34	stipulations	stipulation	NOUN
cjal-3229	472	35	on	on	ADP
cjal-3229	472	36	"	"	PUNCT
cjal-3229	472	37	valuations	valuation	NOUN
cjal-3229	472	38	.	.	PUNCT
cjal-3229	472	39	"	"	PUNCT
cjal-3229	473	1	[	[	X
cjal-3229	473	2	18:1	18:1	NUM
cjal-3229	473	3	regulations	regulation	NOUN
cjal-3229	473	4	on	on	ADP
cjal-3229	473	5	problem	problem	NOUN
cjal-3229	473	6	loans	loan	NOUN
cjal-3229	473	7	in	in	ADP
cjal-3229	473	8	japan	japan	PROPN
cjal-3229	473	9	by	by	ADP
cjal-3229	473	10	the	the	DET
cjal-3229	473	11	minster	minster	NOUN
cjal-3229	473	12	of	of	ADP
cjal-3229	473	13	finance	finance	NOUN
cjal-3229	473	14	was	be	AUX
cjal-3229	473	15	in	in	ADP
cjal-3229	473	16	itself	itself	PRON
cjal-3229	473	17	part	part	NOUN
cjal-3229	473	18	of	of	ADP
cjal-3229	473	19	the	the	DET
cjal-3229	473	20	commercial	commercial	ADJ
cjal-3229	473	21	code	code	NOUN
cjal-3229	473	22	based	base	VERB
cjal-3229	473	23	on	on	ADP
cjal-3229	473	24	the	the	DET
cjal-3229	473	25	fact	fact	NOUN
cjal-3229	473	26	that	that	SCONJ
cjal-3229	473	27	the	the	DET
cjal-3229	473	28	notice	notice	NOUN
cjal-3229	473	29	was	be	AUX
cjal-3229	473	30	issued	issue	VERB
cjal-3229	473	31	with	with	ADP
cjal-3229	473	32	regard	regard	NOUN
cjal-3229	473	33	to	to	ADP
cjal-3229	473	34	article	article	NOUN
cjal-3229	473	35	32	32	NUM
cjal-3229	473	36	-	-	SYM
cjal-3229	473	37	2	2	NUM
cjal-3229	473	38	of	of	ADP
cjal-3229	473	39	the	the	DET
cjal-3229	473	40	commercial	commercial	ADJ
cjal-3229	473	41	code	code	NOUN
cjal-3229	473	42	.	.	PUNCT
cjal-3229	474	1	the	the	DET
cjal-3229	474	2	court	court	NOUN
cjal-3229	474	3	's	's	PART
cjal-3229	474	4	judgment	judgment	NOUN
cjal-3229	474	5	on	on	ADP
cjal-3229	474	6	this	this	DET
cjal-3229	474	7	key	key	ADJ
cjal-3229	474	8	point	point	NOUN
cjal-3229	474	9	is	be	AUX
cjal-3229	474	10	highly	highly	ADV
cjal-3229	474	11	questionable	questionable	ADJ
cjal-3229	474	12	and	and	CCONJ
cjal-3229	474	13	subject	subject	ADJ
cjal-3229	474	14	to	to	ADP
cjal-3229	474	15	the	the	DET
cjal-3229	474	16	following	follow	VERB
cjal-3229	474	17	criticisms	criticism	NOUN
cjal-3229	474	18	:	:	PUNCT
cjal-3229	474	19	(	(	PUNCT
cjal-3229	474	20	1	1	X
cjal-3229	474	21	)	)	PUNCT
cjal-3229	474	22	a	a	DET
cjal-3229	474	23	minister	minister	NOUN
cjal-3229	474	24	(	(	PUNCT
cjal-3229	474	25	higher	high	ADJ
cjal-3229	474	26	authority	authority	NOUN
cjal-3229	474	27	)	)	PUNCT
cjal-3229	474	28	has	have	VERB
cjal-3229	474	29	the	the	DET
cjal-3229	474	30	jurisdiction	jurisdiction	NOUN
cjal-3229	474	31	to	to	PART
cjal-3229	474	32	order	order	VERB
cjal-3229	474	33	or	or	CCONJ
cjal-3229	474	34	instruct	instruct	VERB
cjal-3229	474	35	an	an	DET
cjal-3229	474	36	organization	organization	NOUN
cjal-3229	474	37	under	under	ADP
cjal-3229	474	38	its	its	PRON
cjal-3229	474	39	control	control	NOUN
cjal-3229	474	40	(	(	PUNCT
cjal-3229	474	41	lower	low	ADJ
cjal-3229	474	42	authorities	authority	NOUN
cjal-3229	474	43	)	)	PUNCT
cjal-3229	474	44	but	but	CCONJ
cjal-3229	474	45	does	do	AUX
cjal-3229	474	46	not	not	PART
cjal-3229	474	47	have	have	VERB
cjal-3229	474	48	the	the	DET
cjal-3229	474	49	power	power	NOUN
cjal-3229	474	50	to	to	PART
cjal-3229	474	51	provide	provide	VERB
cjal-3229	474	52	rules	rule	NOUN
cjal-3229	474	53	directly	directly	ADV
cjal-3229	474	54	to	to	ADP
cjal-3229	474	55	citizens	citizen	NOUN
cjal-3229	474	56	regarding	regard	VERB
cjal-3229	474	57	their	their	PRON
cjal-3229	474	58	rights	right	NOUN
cjal-3229	474	59	or	or	CCONJ
cjal-3229	474	60	obligations	obligation	NOUN
cjal-3229	474	61	.	.	PUNCT
cjal-3229	475	1	however	however	ADV
cjal-3229	475	2	,	,	PUNCT
cjal-3229	475	3	an	an	DET
cjal-3229	475	4	administrative	administrative	ADJ
cjal-3229	475	5	notice	notice	NOUN
cjal-3229	475	6	has	have	VERB
cjal-3229	475	7	the	the	DET
cjal-3229	475	8	power	power	NOUN
cjal-3229	475	9	via	via	ADP
cjal-3229	475	10	the	the	DET
cjal-3229	475	11	commercial	commercial	ADJ
cjal-3229	475	12	code	code	NOUN
cjal-3229	475	13	through	through	ADP
cjal-3229	475	14	the	the	DET
cjal-3229	475	15	citation	citation	NOUN
cjal-3229	475	16	in	in	ADP
cjal-3229	475	17	article	article	NOUN
cjal-3229	475	18	32	32	NUM
cjal-3229	475	19	-	-	SYM
cjal-3229	475	20	2	2	NUM
cjal-3229	475	21	of	of	ADP
cjal-3229	475	22	"	"	PUNCT
cjal-3229	475	23	fair	fair	ADJ
cjal-3229	475	24	accounting	accounting	NOUN
cjal-3229	475	25	practices	practice	NOUN
cjal-3229	475	26	.	.	PUNCT
cjal-3229	475	27	"	"	PUNCT
cjal-3229	476	1	it	it	PRON
cjal-3229	476	2	is	be	AUX
cjal-3229	476	3	incorrect	incorrect	ADJ
cjal-3229	476	4	to	to	PART
cjal-3229	476	5	assume	assume	VERB
cjal-3229	476	6	that	that	SCONJ
cjal-3229	476	7	a	a	DET
cjal-3229	476	8	notice	notice	NOUN
cjal-3229	476	9	issued	issue	VERB
cjal-3229	476	10	by	by	ADP
cjal-3229	476	11	an	an	DET
cjal-3229	476	12	authority	authority	NOUN
cjal-3229	476	13	for	for	ADP
cjal-3229	476	14	the	the	DET
cjal-3229	476	15	purpose	purpose	NOUN
cjal-3229	476	16	of	of	ADP
cjal-3229	476	17	controlling	control	VERB
cjal-3229	476	18	a	a	DET
cjal-3229	476	19	specific	specific	ADJ
cjal-3229	476	20	industry	industry	NOUN
cjal-3229	476	21	(	(	PUNCT
cjal-3229	476	22	banking	banking	NOUN
cjal-3229	476	23	)	)	PUNCT
cjal-3229	476	24	can	can	AUX
cjal-3229	476	25	also	also	ADV
cjal-3229	476	26	act	act	VERB
cjal-3229	476	27	as	as	ADP
cjal-3229	476	28	a	a	DET
cjal-3229	476	29	law	law	NOUN
cjal-3229	476	30	(	(	PUNCT
cjal-3229	476	31	commercial	commercial	ADJ
cjal-3229	476	32	code	code	NOUN
cjal-3229	476	33	)	)	PUNCT
cjal-3229	476	34	to	to	PART
cjal-3229	476	35	control	control	VERB
cjal-3229	476	36	corporations	corporation	NOUN
cjal-3229	476	37	in	in	ADP
cjal-3229	476	38	other	other	ADJ
cjal-3229	476	39	industries	industry	NOUN
cjal-3229	476	40	.	.	PUNCT
cjal-3229	477	1	(	(	PUNCT
cjal-3229	477	2	2	2	X
cjal-3229	477	3	)	)	PUNCT
cjal-3229	477	4	the	the	DET
cjal-3229	477	5	asset	asset	NOUN
cjal-3229	477	6	investigation	investigation	NOUN
cjal-3229	477	7	notice	notice	NOUN
cjal-3229	477	8	issued	issue	VERB
cjal-3229	477	9	by	by	ADP
cjal-3229	477	10	the	the	DET
cjal-3229	477	11	minister	minister	PROPN
cjal-3229	477	12	of	of	ADP
cjal-3229	477	13	finance	finance	NOUN
cjal-3229	477	14	,	,	PUNCT
cjal-3229	477	15	who	who	PRON
cjal-3229	477	16	has	have	VERB
cjal-3229	477	17	supervisory	supervisory	ADJ
cjal-3229	477	18	authority	authority	NOUN
cjal-3229	477	19	over	over	ADP
cjal-3229	477	20	banks	bank	NOUN
cjal-3229	477	21	,	,	PUNCT
cjal-3229	477	22	is	be	AUX
cjal-3229	477	23	intended	intend	VERB
cjal-3229	477	24	to	to	PART
cjal-3229	477	25	provide	provide	VERB
cjal-3229	477	26	guidance	guidance	NOUN
cjal-3229	477	27	for	for	ADP
cjal-3229	477	28	"	"	PUNCT
cjal-3229	477	29	the	the	DET
cjal-3229	477	30	calculation	calculation	NOUN
cjal-3229	477	31	of	of	ADP
cjal-3229	477	32	the	the	DET
cjal-3229	477	33	net	net	ADJ
cjal-3229	477	34	worth	worth	ADJ
cjal-3229	477	35	ratios	ratio	NOUN
cjal-3229	477	36	of	of	ADP
cjal-3229	477	37	financial	financial	ADJ
cjal-3229	477	38	institutions	institution	NOUN
cjal-3229	477	39	,	,	PUNCT
cjal-3229	477	40	"	"	PUNCT
cjal-3229	477	41	and	and	CCONJ
cjal-3229	477	42	is	be	AUX
cjal-3229	477	43	not	not	PART
cjal-3229	477	44	intended	intend	VERB
cjal-3229	477	45	to	to	PART
cjal-3229	477	46	"	"	PUNCT
cjal-3229	477	47	clarify	clarify	VERB
cjal-3229	477	48	the	the	DET
cjal-3229	477	49	managerial	managerial	ADJ
cjal-3229	477	50	responsibility	responsibility	NOUN
cjal-3229	477	51	of	of	ADP
cjal-3229	477	52	directors	director	NOUN
cjal-3229	477	53	by	by	ADP
cjal-3229	477	54	means	mean	NOUN
cjal-3229	477	55	of	of	ADP
cjal-3229	477	56	disclosing	disclose	VERB
cjal-3229	477	57	the	the	DET
cjal-3229	477	58	financial	financial	ADJ
cjal-3229	477	59	status	status	NOUN
cjal-3229	477	60	or	or	CCONJ
cjal-3229	477	61	operational	operational	ADJ
cjal-3229	477	62	performances	performance	NOUN
cjal-3229	477	63	of	of	ADP
cjal-3229	477	64	a	a	DET
cjal-3229	477	65	corporation	corporation	NOUN
cjal-3229	477	66	from	from	ADP
cjal-3229	477	67	the	the	DET
cjal-3229	477	68	standpoint	standpoint	NOUN
cjal-3229	477	69	of	of	ADP
cjal-3229	477	70	protecting	protect	VERB
cjal-3229	477	71	the	the	DET
cjal-3229	477	72	benefits	benefit	NOUN
cjal-3229	477	73	of	of	ADP
cjal-3229	477	74	the	the	DET
cjal-3229	477	75	corporation	corporation	NOUN
cjal-3229	477	76	's	's	PART
cjal-3229	477	77	creditors	creditor	NOUN
cjal-3229	477	78	or	or	CCONJ
cjal-3229	477	79	shareholders	shareholder	NOUN
cjal-3229	477	80	.	.	PUNCT
cjal-3229	478	1	"	"	PUNCT
cjal-3229	478	2	'	'	PUNCT
cjal-3229	478	3	0	0	NUM
cjal-3229	478	4	3	3	NUM
cjal-3229	478	5	it	it	PRON
cjal-3229	478	6	should	should	AUX
cjal-3229	478	7	be	be	AUX
cjal-3229	478	8	clear	clear	ADJ
cjal-3229	478	9	that	that	SCONJ
cjal-3229	478	10	the	the	DET
cjal-3229	478	11	notice	notice	NOUN
cjal-3229	478	12	can	can	AUX
cjal-3229	478	13	only	only	ADV
cjal-3229	478	14	be	be	AUX
cjal-3229	478	15	used	use	VERB
cjal-3229	478	16	as	as	ADP
cjal-3229	478	17	the	the	DET
cjal-3229	478	18	basis	basis	NOUN
cjal-3229	478	19	for	for	SCONJ
cjal-3229	478	20	the	the	DET
cjal-3229	478	21	minister	minister	PROPN
cjal-3229	478	22	of	of	ADP
cjal-3229	478	23	finance	finance	NOUN
cjal-3229	478	24	to	to	PART
cjal-3229	478	25	take	take	VERB
cjal-3229	478	26	actions	action	NOUN
cjal-3229	478	27	based	base	VERB
cjal-3229	478	28	on	on	ADP
cjal-3229	478	29	the	the	DET
cjal-3229	478	30	banking	banking	NOUN
cjal-3229	478	31	law	law	NOUN
cjal-3229	478	32	against	against	ADP
cjal-3229	478	33	a	a	DET
cjal-3229	478	34	bank	bank	NOUN
cjal-3229	478	35	for	for	ADP
cjal-3229	478	36	violations	violation	NOUN
cjal-3229	478	37	of	of	ADP
cjal-3229	478	38	the	the	DET
cjal-3229	478	39	notice	notice	NOUN
cjal-3229	478	40	.	.	PUNCT
cjal-3229	479	1	given	give	VERB
cjal-3229	479	2	this	this	DET
cjal-3229	479	3	narrow	narrow	ADJ
cjal-3229	479	4	purpose	purpose	NOUN
cjal-3229	479	5	of	of	ADP
cjal-3229	479	6	the	the	DET
cjal-3229	479	7	notice	notice	NOUN
cjal-3229	479	8	,	,	PUNCT
cjal-3229	479	9	it	it	PRON
cjal-3229	479	10	seems	seem	VERB
cjal-3229	479	11	difficult	difficult	ADJ
cjal-3229	479	12	to	to	PART
cjal-3229	479	13	imagine	imagine	VERB
cjal-3229	479	14	that	that	SCONJ
cjal-3229	479	15	a	a	DET
cjal-3229	479	16	violation	violation	NOUN
cjal-3229	479	17	of	of	ADP
cjal-3229	479	18	it	it	PRON
cjal-3229	479	19	can	can	AUX
cjal-3229	479	20	be	be	AUX
cjal-3229	479	21	seen	see	VERB
cjal-3229	479	22	as	as	ADP
cjal-3229	479	23	a	a	DET
cjal-3229	479	24	violation	violation	NOUN
cjal-3229	479	25	of	of	ADP
cjal-3229	479	26	the	the	DET
cjal-3229	479	27	commercial	commercial	ADJ
cjal-3229	479	28	code	code	NOUN
cjal-3229	479	29	via	via	ADP
cjal-3229	479	30	article	article	NOUN
cjal-3229	479	31	32	32	NUM
cjal-3229	479	32	-	-	SYM
cjal-3229	479	33	2	2	NUM
cjal-3229	479	34	.	.	PUNCT
cjal-3229	480	1	(	(	PUNCT
cjal-3229	480	2	3	3	X
cjal-3229	480	3	)	)	PUNCT
cjal-3229	480	4	the	the	DET
cjal-3229	480	5	legality	legality	NOUN
cjal-3229	480	6	of	of	ADP
cjal-3229	480	7	treating	treat	VERB
cjal-3229	480	8	a	a	DET
cjal-3229	480	9	violation	violation	NOUN
cjal-3229	480	10	of	of	ADP
cjal-3229	480	11	a	a	DET
cjal-3229	480	12	notice	notice	NOUN
cjal-3229	480	13	or	or	CCONJ
cjal-3229	480	14	an	an	DET
cjal-3229	480	15	administrative	administrative	ADJ
cjal-3229	480	16	guidance	guidance	NOUN
cjal-3229	480	17	order	order	NOUN
cjal-3229	480	18	as	as	ADP
cjal-3229	480	19	criminally	criminally	ADV
cjal-3229	480	20	punishable	punishable	ADJ
cjal-3229	480	21	is	be	AUX
cjal-3229	480	22	also	also	ADV
cjal-3229	480	23	problematic	problematic	ADJ
cjal-3229	480	24	.	.	PUNCT
cjal-3229	481	1	the	the	DET
cjal-3229	481	2	demand	demand	NOUN
cjal-3229	481	3	for	for	ADP
cjal-3229	481	4	rigorousness	rigorousness	NOUN
cjal-3229	481	5	in	in	ADP
cjal-3229	481	6	the	the	DET
cjal-3229	481	7	evaluation	evaluation	NOUN
cjal-3229	481	8	of	of	ADP
cjal-3229	481	9	assets	asset	NOUN
cjal-3229	481	10	is	be	AUX
cjal-3229	481	11	necessary	necessary	ADJ
cjal-3229	481	12	for	for	ADP
cjal-3229	481	13	the	the	DET
cjal-3229	481	14	sound	sound	ADJ
cjal-3229	481	15	financial	financial	ADJ
cjal-3229	481	16	administration	administration	NOUN
cjal-3229	481	17	of	of	ADP
cjal-3229	481	18	the	the	DET
cjal-3229	481	19	banking	banking	NOUN
cjal-3229	481	20	sector	sector	NOUN
cjal-3229	481	21	.	.	PUNCT
cjal-3229	482	1	in	in	ADP
cjal-3229	482	2	order	order	NOUN
cjal-3229	482	3	to	to	PART
cjal-3229	482	4	make	make	VERB
cjal-3229	482	5	a	a	DET
cjal-3229	482	6	violation	violation	NOUN
cjal-3229	482	7	of	of	ADP
cjal-3229	482	8	an	an	DET
cjal-3229	482	9	administrative	administrative	ADJ
cjal-3229	482	10	notice	notice	NOUN
cjal-3229	482	11	criminally	criminally	ADV
cjal-3229	482	12	punishable	punishable	ADJ
cjal-3229	482	13	,	,	PUNCT
cjal-3229	482	14	an	an	DET
cjal-3229	482	15	accounting	accounting	NOUN
cjal-3229	482	16	standard	standard	NOUN
cjal-3229	482	17	must	must	AUX
cjal-3229	482	18	already	already	ADV
cjal-3229	482	19	be	be	AUX
cjal-3229	482	20	provided	provide	VERB
cjal-3229	482	21	in	in	ADP
cjal-3229	482	22	express	express	ADJ
cjal-3229	482	23	terms	term	NOUN
cjal-3229	482	24	in	in	ADP
cjal-3229	482	25	the	the	DET
cjal-3229	482	26	law	law	NOUN
cjal-3229	482	27	.	.	PUNCT
cjal-3229	483	1	the	the	DET
cjal-3229	483	2	creation	creation	NOUN
cjal-3229	483	3	of	of	ADP
cjal-3229	483	4	a	a	DET
cjal-3229	483	5	crime	crime	NOUN
cjal-3229	483	6	based	base	VERB
cjal-3229	483	7	on	on	ADP
cjal-3229	483	8	an	an	DET
cjal-3229	483	9	unclear	unclear	ADJ
cjal-3229	483	10	accounting	accounting	NOUN
cjal-3229	483	11	standard	standard	NOUN
cjal-3229	483	12	is	be	AUX
cjal-3229	483	13	highly	highly	ADV
cjal-3229	483	14	problematic	problematic	ADJ
cjal-3229	483	15	.	.	PUNCT
cjal-3229	484	1	with	with	ADP
cjal-3229	484	2	regard	regard	NOUN
cjal-3229	484	3	to	to	ADP
cjal-3229	484	4	the	the	DET
cjal-3229	484	5	ltcb	ltcb	PROPN
cjal-3229	484	6	case	case	NOUN
cjal-3229	484	7	,	,	PUNCT
cjal-3229	484	8	it	it	PRON
cjal-3229	484	9	would	would	AUX
cjal-3229	484	10	seem	seem	VERB
cjal-3229	484	11	that	that	SCONJ
cjal-3229	484	12	the	the	DET
cjal-3229	484	13	defendants	defendant	NOUN
cjal-3229	484	14	were	be	AUX
cjal-3229	484	15	punished	punish	VERB
cjal-3229	484	16	because	because	SCONJ
cjal-3229	484	17	of	of	ADP
cjal-3229	484	18	the	the	DET
cjal-3229	484	19	absence	absence	NOUN
cjal-3229	484	20	of	of	ADP
cjal-3229	484	21	an	an	DET
cjal-3229	484	22	express	express	ADJ
cjal-3229	484	23	law	law	NOUN
cjal-3229	484	24	in	in	ADP
cjal-3229	484	25	japan	japan	PROPN
cjal-3229	484	26	regarding	regard	VERB
cjal-3229	484	27	"	"	PUNCT
cjal-3229	484	28	fair	fair	ADJ
cjal-3229	484	29	accounting	accounting	NOUN
cjal-3229	484	30	practices	practice	NOUN
cjal-3229	484	31	"	"	PUNCT
cjal-3229	484	32	rather	rather	ADV
cjal-3229	484	33	than	than	ADP
cjal-3229	484	34	because	because	SCONJ
cjal-3229	484	35	they	they	PRON
cjal-3229	484	36	willfully	willfully	ADV
cjal-3229	484	37	understated	understate	VERB
cjal-3229	484	38	assets	asset	NOUN
cjal-3229	484	39	.	.	PUNCT
cjal-3229	485	1	the	the	DET
cjal-3229	485	2	legality	legality	NOUN
cjal-3229	485	3	principle	principle	NOUN
cjal-3229	485	4	is	be	AUX
cjal-3229	485	5	guaranteed	guarantee	VERB
cjal-3229	485	6	through	through	ADP
cjal-3229	485	7	parliamentary	parliamentary	ADJ
cjal-3229	485	8	legislation	legislation	NOUN
cjal-3229	485	9	and	and	CCONJ
cjal-3229	485	10	is	be	AUX
cjal-3229	485	11	encapsulated	encapsulate	VERB
cjal-3229	485	12	in	in	ADP
cjal-3229	485	13	slogans	slogan	NOUN
cjal-3229	485	14	such	such	ADJ
cjal-3229	485	15	as	as	ADP
cjal-3229	485	16	"	"	PUNCT
cjal-3229	485	17	the	the	DET
cjal-3229	485	18	nation	nation	NOUN
cjal-3229	485	19	can	can	AUX
cjal-3229	485	20	recognize	recognize	VERB
cjal-3229	485	21	crimes	crime	NOUN
cjal-3229	485	22	and	and	CCONJ
cjal-3229	485	23	punishments	punishment	NOUN
cjal-3229	485	24	only	only	ADV
cjal-3229	485	25	within	within	ADP
cjal-3229	485	26	the	the	DET
cjal-3229	485	27	law	law	NOUN
cjal-3229	485	28	,	,	PUNCT
cjal-3229	485	29	"	"	PUNCT
cjal-3229	485	30	"	"	PUNCT
cjal-3229	485	31	actions	action	NOUN
cjal-3229	485	32	that	that	PRON
cjal-3229	485	33	can	can	AUX
cjal-3229	485	34	103	103	NUM
cjal-3229	485	35	see	see	VERB
cjal-3229	485	36	page	page	NOUN
cjal-3229	485	37	47	47	NUM
cjal-3229	485	38	of	of	ADP
cjal-3229	485	39	the	the	DET
cjal-3229	485	40	judgment	judgment	NOUN
cjal-3229	485	41	document	document	NOUN
cjal-3229	485	42	.	.	PUNCT
cjal-3229	486	1	2004	2004	NUM
cjal-3229	486	2	]	]	PUNCT
cjal-3229	486	3	columbia	columbia	PROPN
cjal-3229	486	4	journal	journal	PROPN
cjal-3229	486	5	of	of	ADP
cjal-3229	486	6	asian	asian	ADJ
cjal-3229	486	7	law	law	NOUN
cjal-3229	486	8	be	be	AUX
cjal-3229	486	9	punished	punish	VERB
cjal-3229	486	10	are	be	AUX
cjal-3229	486	11	limited	limit	VERB
cjal-3229	486	12	to	to	ADP
cjal-3229	486	13	those	those	PRON
cjal-3229	486	14	recognized	recognize	VERB
cjal-3229	486	15	by	by	ADP
cjal-3229	486	16	the	the	DET
cjal-3229	486	17	law	law	NOUN
cjal-3229	486	18	as	as	ADP
cjal-3229	486	19	crimes	crime	NOUN
cjal-3229	486	20	,	,	PUNCT
cjal-3229	486	21	"	"	PUNCT
cjal-3229	486	22	and	and	CCONJ
cjal-3229	486	23	"	"	PUNCT
cjal-3229	486	24	means	mean	NOUN
cjal-3229	486	25	of	of	ADP
cjal-3229	486	26	punishment	punishment	NOUN
cjal-3229	486	27	are	be	AUX
cjal-3229	486	28	also	also	ADV
cjal-3229	486	29	defined	define	VERB
cjal-3229	486	30	by	by	ADP
cjal-3229	486	31	the	the	DET
cjal-3229	486	32	law	law	NOUN
cjal-3229	486	33	.	.	PUNCT
cjal-3229	486	34	"	"	PUNCT
cjal-3229	487	1	moreover	moreover	ADV
cjal-3229	487	2	,	,	PUNCT
cjal-3229	487	3	the	the	DET
cjal-3229	487	4	constitution	constitution	NOUN
cjal-3229	487	5	of	of	ADP
cjal-3229	487	6	japan	japan	PROPN
cjal-3229	487	7	1	1	NUM
cjal-3229	487	8	0	0	NUM
cjal-3229	487	9	4	4	NUM
cjal-3229	487	10	guarantees	guarantee	VERB
cjal-3229	487	11	the	the	DET
cjal-3229	487	12	legality	legality	NOUN
cjal-3229	487	13	principle	principle	NOUN
cjal-3229	487	14	by	by	ADP
cjal-3229	487	15	stating	state	VERB
cjal-3229	487	16	that	that	SCONJ
cjal-3229	487	17	"	"	PUNCT
cjal-3229	487	18	no	no	DET
cjal-3229	487	19	person	person	NOUN
cjal-3229	487	20	shall	shall	AUX
cjal-3229	487	21	be	be	AUX
cjal-3229	487	22	deprived	deprive	VERB
cjal-3229	487	23	of	of	ADP
cjal-3229	487	24	life	life	NOUN
cjal-3229	487	25	or	or	CCONJ
cjal-3229	487	26	liberty	liberty	NOUN
cjal-3229	487	27	,	,	PUNCT
cjal-3229	487	28	nor	nor	CCONJ
cjal-3229	487	29	shall	shall	AUX
cjal-3229	487	30	any	any	DET
cjal-3229	487	31	other	other	ADJ
cjal-3229	487	32	criminal	criminal	ADJ
cjal-3229	487	33	penalty	penalty	NOUN
cjal-3229	487	34	be	be	AUX
cjal-3229	487	35	imposed	impose	VERB
cjal-3229	487	36	,	,	PUNCT
cjal-3229	487	37	except	except	SCONJ
cjal-3229	487	38	according	accord	VERB
cjal-3229	487	39	to	to	ADP
cjal-3229	487	40	procedures	procedure	NOUN
cjal-3229	487	41	established	establish	VERB
cjal-3229	487	42	by	by	ADP
cjal-3229	487	43	law	law	NOUN
cjal-3229	487	44	.	.	PUNCT
cjal-3229	488	1	"	"	PUNCT
cjal-3229	488	2	'	'	PUNCT
cjal-3229	488	3	105	105	NUM
cjal-3229	488	4	the	the	DET
cjal-3229	488	5	legality	legality	NOUN
cjal-3229	488	6	principle	principle	NOUN
cjal-3229	488	7	includes	include	VERB
cjal-3229	488	8	the	the	DET
cjal-3229	488	9	statutory	statutory	ADJ
cjal-3229	488	10	law	law	NOUN
cjal-3229	488	11	principle	principle	NOUN
cjal-3229	488	12	,	,	PUNCT
cjal-3229	488	13	that	that	PRON
cjal-3229	488	14	states	state	VERB
cjal-3229	488	15	that	that	SCONJ
cjal-3229	488	16	a	a	DET
cjal-3229	488	17	law	law	NOUN
cjal-3229	488	18	must	must	AUX
cjal-3229	488	19	be	be	AUX
cjal-3229	488	20	expressed	express	VERB
cjal-3229	488	21	in	in	ADP
cjal-3229	488	22	a	a	DET
cjal-3229	488	23	form	form	NOUN
cjal-3229	488	24	of	of	ADP
cjal-3229	488	25	"	"	PUNCT
cjal-3229	488	26	black	black	ADJ
cjal-3229	488	27	letter	letter	NOUN
cjal-3229	488	28	law	law	NOUN
cjal-3229	488	29	,	,	PUNCT
cjal-3229	488	30	"	"	PUNCT
cjal-3229	488	31	that	that	PRON
cjal-3229	488	32	is	be	AUX
cjal-3229	488	33	,	,	PUNCT
cjal-3229	488	34	sentences	sentence	NOUN
cjal-3229	488	35	established	establish	VERB
cjal-3229	488	36	and	and	CCONJ
cjal-3229	488	37	promulgated	promulgate	VERB
cjal-3229	488	38	through	through	ADP
cjal-3229	488	39	a	a	DET
cjal-3229	488	40	specified	specify	VERB
cjal-3229	488	41	process	process	NOUN
cjal-3229	488	42	.	.	PUNCT
cjal-3229	489	1	therefore	therefore	ADV
cjal-3229	489	2	,	,	PUNCT
cjal-3229	489	3	a	a	DET
cjal-3229	489	4	criminal	criminal	ADJ
cjal-3229	489	5	law	law	NOUN
cjal-3229	489	6	must	must	AUX
cjal-3229	489	7	also	also	ADV
cjal-3229	489	8	be	be	AUX
cjal-3229	489	9	expressed	express	VERB
cjal-3229	489	10	in	in	ADP
cjal-3229	489	11	the	the	DET
cjal-3229	489	12	form	form	NOUN
cjal-3229	489	13	of	of	ADP
cjal-3229	489	14	sentences	sentence	NOUN
cjal-3229	489	15	.	.	PUNCT
cjal-3229	490	1	the	the	DET
cjal-3229	490	2	trend	trend	NOUN
cjal-3229	490	3	in	in	ADP
cjal-3229	490	4	the	the	DET
cjal-3229	490	5	uk	uk	PROPN
cjal-3229	490	6	and	and	CCONJ
cjal-3229	490	7	the	the	DET
cjal-3229	490	8	usa	usa	PROPN
cjal-3229	490	9	is	be	AUX
cjal-3229	490	10	to	to	PART
cjal-3229	490	11	lean	lean	VERB
cjal-3229	490	12	toward	toward	ADP
cjal-3229	490	13	the	the	DET
cjal-3229	490	14	abolition	abolition	NOUN
cjal-3229	490	15	of	of	ADP
cjal-3229	490	16	common	common	ADJ
cjal-3229	490	17	law	law	NOUN
cjal-3229	490	18	crimes	crime	NOUN
cjal-3229	490	19	.	.	PUNCT
cjal-3229	491	1	in	in	ADP
cjal-3229	491	2	japan	japan	PROPN
cjal-3229	491	3	,	,	PUNCT
cjal-3229	491	4	the	the	DET
cjal-3229	491	5	japanese	japanese	ADJ
cjal-3229	491	6	constitution	constitution	NOUN
cjal-3229	491	7	states	state	VERB
cjal-3229	491	8	that	that	SCONJ
cjal-3229	491	9	a	a	DET
cjal-3229	491	10	criminal	criminal	ADJ
cjal-3229	491	11	law	law	NOUN
cjal-3229	491	12	must	must	AUX
cjal-3229	491	13	be	be	AUX
cjal-3229	491	14	a	a	DET
cjal-3229	491	15	"	"	PUNCT
cjal-3229	491	16	statutory	statutory	ADJ
cjal-3229	491	17	law	law	NOUN
cjal-3229	491	18	.	.	PUNCT
cjal-3229	492	1	"	"	PUNCT
cjal-3229	492	2	'	'	PUNCT
cjal-3229	492	3	10	10	NUM
cjal-3229	492	4	6	6	NUM
cjal-3229	492	5	since	since	SCONJ
cjal-3229	492	6	it	it	PRON
cjal-3229	492	7	is	be	AUX
cjal-3229	492	8	difficult	difficult	ADJ
cjal-3229	492	9	to	to	PART
cjal-3229	492	10	enact	enact	VERB
cjal-3229	492	11	all	all	DET
cjal-3229	492	12	the	the	DET
cjal-3229	492	13	laws	law	NOUN
cjal-3229	492	14	required	require	VERB
cjal-3229	492	15	to	to	PART
cjal-3229	492	16	cover	cover	VERB
cjal-3229	492	17	all	all	DET
cjal-3229	492	18	the	the	DET
cjal-3229	492	19	situations	situation	NOUN
cjal-3229	492	20	that	that	PRON
cjal-3229	492	21	can	can	AUX
cjal-3229	492	22	occur	occur	VERB
cjal-3229	492	23	in	in	ADP
cjal-3229	492	24	society	society	NOUN
cjal-3229	492	25	,	,	PUNCT
cjal-3229	492	26	the	the	DET
cjal-3229	492	27	administrative	administrative	ADJ
cjal-3229	492	28	branches	branch	NOUN
cjal-3229	492	29	of	of	ADP
cjal-3229	492	30	the	the	DET
cjal-3229	492	31	government	government	NOUN
cjal-3229	492	32	are	be	AUX
cjal-3229	492	33	empowered	empower	VERB
cjal-3229	492	34	to	to	PART
cjal-3229	492	35	generate	generate	VERB
cjal-3229	492	36	"	"	PUNCT
cjal-3229	492	37	orders	order	NOUN
cjal-3229	492	38	.	.	PUNCT
cjal-3229	492	39	"	"	PUNCT
cjal-3229	493	1	without	without	ADP
cjal-3229	493	2	the	the	DET
cjal-3229	493	3	establishment	establishment	NOUN
cjal-3229	493	4	of	of	ADP
cjal-3229	493	5	strict	strict	ADJ
cjal-3229	493	6	controls	control	NOUN
cjal-3229	493	7	over	over	ADP
cjal-3229	493	8	the	the	DET
cjal-3229	493	9	right	right	NOUN
cjal-3229	493	10	to	to	PART
cjal-3229	493	11	issue	issue	VERB
cjal-3229	493	12	such	such	ADJ
cjal-3229	493	13	orders	order	NOUN
cjal-3229	493	14	,	,	PUNCT
cjal-3229	493	15	the	the	DET
cjal-3229	493	16	statutory	statutory	ADJ
cjal-3229	493	17	law	law	NOUN
cjal-3229	493	18	principle	principle	NOUN
cjal-3229	493	19	would	would	AUX
cjal-3229	493	20	become	become	VERB
cjal-3229	493	21	meaningless	meaningless	ADJ
cjal-3229	493	22	.	.	PUNCT
cjal-3229	494	1	the	the	DET
cjal-3229	494	2	japanese	japanese	ADJ
cjal-3229	494	3	constitution	constitution	NOUN
cjal-3229	494	4	stipulates	stipulate	VERB
cjal-3229	494	5	that	that	SCONJ
cjal-3229	494	6	an	an	DET
cjal-3229	494	7	order	order	NOUN
cjal-3229	494	8	can	can	AUX
cjal-3229	494	9	define	define	VERB
cjal-3229	494	10	a	a	DET
cjal-3229	494	11	crime	crime	NOUN
cjal-3229	494	12	only	only	ADV
cjal-3229	494	13	when	when	SCONJ
cjal-3229	494	14	the	the	DET
cjal-3229	494	15	law	law	NOUN
cjal-3229	494	16	authorizes	authorize	VERB
cjal-3229	494	17	a	a	DET
cjal-3229	494	18	particular	particular	ADJ
cjal-3229	494	19	branch	branch	NOUN
cjal-3229	494	20	of	of	ADP
cjal-3229	494	21	the	the	DET
cjal-3229	494	22	government	government	NOUN
cjal-3229	494	23	the	the	DET
cjal-3229	494	24	right	right	NOUN
cjal-3229	494	25	to	to	PART
cjal-3229	494	26	do	do	AUX
cjal-3229	494	27	so	so	ADV
cjal-3229	494	28	in	in	ADP
cjal-3229	494	29	specified	specified	ADJ
cjal-3229	494	30	areas	area	NOUN
cjal-3229	494	31	of	of	ADP
cjal-3229	494	32	the	the	DET
cjal-3229	494	33	law	law	NOUN
cjal-3229	494	34	.	.	PUNCT
cjal-3229	495	1	107	107	NUM
cjal-3229	495	2	these	these	DET
cjal-3229	495	3	days	day	NOUN
cjal-3229	495	4	it	it	PRON
cjal-3229	495	5	is	be	AUX
cjal-3229	495	6	common	common	ADJ
cjal-3229	495	7	,	,	PUNCT
cjal-3229	495	8	for	for	ADP
cjal-3229	495	9	example	example	NOUN
cjal-3229	495	10	,	,	PUNCT
cjal-3229	495	11	for	for	SCONJ
cjal-3229	495	12	a	a	DET
cjal-3229	495	13	law	law	NOUN
cjal-3229	495	14	to	to	PART
cjal-3229	495	15	be	be	AUX
cjal-3229	495	16	written	write	VERB
cjal-3229	495	17	so	so	SCONJ
cjal-3229	495	18	as	as	SCONJ
cjal-3229	495	19	to	to	PART
cjal-3229	495	20	define	define	VERB
cjal-3229	495	21	the	the	DET
cjal-3229	495	22	statutory	statutory	ADJ
cjal-3229	495	23	categorization	categorization	NOUN
cjal-3229	495	24	of	of	ADP
cjal-3229	495	25	crimes	crime	NOUN
cjal-3229	495	26	and	and	CCONJ
cjal-3229	495	27	punishments	punishment	NOUN
cjal-3229	495	28	,	,	PUNCT
cjal-3229	495	29	while	while	SCONJ
cjal-3229	495	30	orders	order	NOUN
cjal-3229	495	31	are	be	AUX
cjal-3229	495	32	issued	issue	VERB
cjal-3229	495	33	to	to	PART
cjal-3229	495	34	define	define	VERB
cjal-3229	495	35	both	both	DET
cjal-3229	495	36	crimes	crime	NOUN
cjal-3229	495	37	and	and	CCONJ
cjal-3229	495	38	punishments	punishment	NOUN
cjal-3229	495	39	more	more	ADV
cjal-3229	495	40	specifically	specifically	ADV
cjal-3229	495	41	within	within	ADP
cjal-3229	495	42	the	the	DET
cjal-3229	495	43	given	give	VERB
cjal-3229	495	44	statutory	statutory	ADJ
cjal-3229	495	45	structure	structure	NOUN
cjal-3229	495	46	.	.	PUNCT
cjal-3229	496	1	as	as	SCONJ
cjal-3229	496	2	compared	compare	VERB
cjal-3229	496	3	to	to	ADP
cjal-3229	496	4	orders	order	NOUN
cjal-3229	496	5	,	,	PUNCT
cjal-3229	496	6	ordinances	ordinance	NOUN
cjal-3229	496	7	are	be	AUX
cjal-3229	496	8	supposed	suppose	VERB
cjal-3229	496	9	to	to	PART
cjal-3229	496	10	be	be	AUX
cjal-3229	496	11	subordinate	subordinate	ADJ
cjal-3229	496	12	,	,	PUNCT
cjal-3229	496	13	so	so	SCONJ
cjal-3229	496	14	that	that	SCONJ
cjal-3229	496	15	any	any	DET
cjal-3229	496	16	ordinance	ordinance	NOUN
cjal-3229	496	17	that	that	PRON
cjal-3229	496	18	contradicts	contradict	VERB
cjal-3229	496	19	an	an	DET
cjal-3229	496	20	order	order	NOUN
cjal-3229	496	21	is	be	AUX
cjal-3229	496	22	invalid	invalid	ADJ
cjal-3229	496	23	.	.	PUNCT
cjal-3229	497	1	as	as	ADP
cjal-3229	497	2	compared	compare	VERB
cjal-3229	497	3	to	to	ADP
cjal-3229	497	4	ordinances	ordinance	NOUN
cjal-3229	497	5	,	,	PUNCT
cjal-3229	497	6	notices	notice	NOUN
cjal-3229	497	7	are	be	AUX
cjal-3229	497	8	further	far	ADV
cjal-3229	497	9	subordinate	subordinate	ADJ
cjal-3229	497	10	.	.	PUNCT
cjal-3229	498	1	if	if	SCONJ
cjal-3229	498	2	criminal	criminal	ADJ
cjal-3229	498	3	punishments	punishment	NOUN
cjal-3229	498	4	must	must	AUX
cjal-3229	498	5	be	be	AUX
cjal-3229	498	6	based	base	VERB
cjal-3229	498	7	on	on	ADP
cjal-3229	498	8	statutory	statutory	ADJ
cjal-3229	498	9	law	law	NOUN
cjal-3229	498	10	,	,	PUNCT
cjal-3229	498	11	and	and	CCONJ
cjal-3229	498	12	orders	order	NOUN
cjal-3229	498	13	and	and	CCONJ
cjal-3229	498	14	ordinances	ordinance	NOUN
cjal-3229	498	15	are	be	AUX
cjal-3229	498	16	subordinate	subordinate	ADJ
cjal-3229	498	17	to	to	ADP
cjal-3229	498	18	and	and	CCONJ
cjal-3229	498	19	their	their	PRON
cjal-3229	498	20	scope	scope	NOUN
cjal-3229	498	21	restricted	restrict	VERB
cjal-3229	498	22	by	by	ADP
cjal-3229	498	23	statutory	statutory	ADJ
cjal-3229	498	24	law	law	NOUN
cjal-3229	498	25	,	,	PUNCT
cjal-3229	498	26	then	then	ADV
cjal-3229	498	27	it	it	PRON
cjal-3229	498	28	seems	seem	VERB
cjal-3229	498	29	troublesome	troublesome	ADJ
cjal-3229	498	30	to	to	PART
cjal-3229	498	31	punish	punish	VERB
cjal-3229	498	32	someone	someone	PRON
cjal-3229	498	33	based	base	VERB
cjal-3229	498	34	on	on	ADP
cjal-3229	498	35	a	a	DET
cjal-3229	498	36	mere	mere	ADJ
cjal-3229	498	37	notice	notice	NOUN
cjal-3229	498	38	.	.	PUNCT
cjal-3229	499	1	a	a	DET
cjal-3229	499	2	citizen	citizen	NOUN
cjal-3229	499	3	has	have	VERB
cjal-3229	499	4	the	the	DET
cjal-3229	499	5	right	right	NOUN
cjal-3229	499	6	to	to	PART
cjal-3229	499	7	know	know	VERB
cjal-3229	499	8	the	the	DET
cjal-3229	499	9	law	law	NOUN
cjal-3229	499	10	.	.	PUNCT
cjal-3229	500	1	therefore	therefore	ADV
cjal-3229	500	2	,	,	PUNCT
cjal-3229	500	3	it	it	PRON
cjal-3229	500	4	stands	stand	VERB
cjal-3229	500	5	to	to	PART
cjal-3229	500	6	reason	reason	VERB
cjal-3229	500	7	that	that	SCONJ
cjal-3229	500	8	the	the	DET
cjal-3229	500	9	principle	principle	NOUN
cjal-3229	500	10	that	that	SCONJ
cjal-3229	500	11	"	"	PUNCT
cjal-3229	500	12	ignorance	ignorance	NOUN
cjal-3229	500	13	of	of	ADP
cjal-3229	500	14	laws	law	NOUN
cjal-3229	500	15	is	be	AUX
cjal-3229	500	16	no	no	DET
cjal-3229	500	17	excuse	excuse	NOUN
cjal-3229	500	18	"	"	PUNCT
cjal-3229	500	19	has	have	AUX
cjal-3229	500	20	been	be	AUX
cjal-3229	500	21	accepted	accept	VERB
cjal-3229	500	22	as	as	ADP
cjal-3229	500	23	reasonable	reasonable	ADJ
cjal-3229	500	24	.	.	PUNCT
cjal-3229	501	1	of	of	ADV
cjal-3229	501	2	course	course	NOUN
cjal-3229	501	3	it	it	PRON
cjal-3229	501	4	is	be	AUX
cjal-3229	501	5	at	at	ADP
cjal-3229	501	6	times	time	NOUN
cjal-3229	501	7	extremely	extremely	ADV
cjal-3229	501	8	difficult	difficult	ADJ
cjal-3229	501	9	for	for	SCONJ
cjal-3229	501	10	a	a	DET
cjal-3229	501	11	citizen	citizen	NOUN
cjal-3229	501	12	to	to	PART
cjal-3229	501	13	understand	understand	VERB
cjal-3229	501	14	that	that	SCONJ
cjal-3229	501	15	his	his	PRON
cjal-3229	501	16	/	/	SYM
cjal-3229	501	17	her	her	PRON
cjal-3229	501	18	action	action	NOUN
cjal-3229	501	19	is	be	AUX
cjal-3229	501	20	punishable	punishable	ADJ
cjal-3229	501	21	because	because	SCONJ
cjal-3229	501	22	of	of	ADP
cjal-3229	501	23	the	the	DET
cjal-3229	501	24	sheer	sheer	ADJ
cjal-3229	501	25	plethora	plethora	NOUN
cjal-3229	501	26	of	of	ADP
cjal-3229	501	27	rules	rule	NOUN
cjal-3229	501	28	in	in	ADP
cjal-3229	501	29	the	the	DET
cjal-3229	501	30	criminal	criminal	ADJ
cjal-3229	501	31	law	law	NOUN
cjal-3229	501	32	.	.	PUNCT
cjal-3229	502	1	the	the	DET
cjal-3229	502	2	criminal	criminal	ADJ
cjal-3229	502	3	law	law	NOUN
cjal-3229	502	4	of	of	ADP
cjal-3229	502	5	japan	japan	PROPN
cjal-3229	502	6	0	0	NUM
cjal-3229	502	7	8	8	NUM
cjal-3229	502	8	insists	insist	VERB
cjal-3229	502	9	that	that	SCONJ
cjal-3229	502	10	"	"	PUNCT
cjal-3229	502	11	[	[	X
cjal-3229	502	12	i]gnorance	i]gnorance	NOUN
cjal-3229	502	13	of	of	ADP
cjal-3229	502	14	the	the	DET
cjal-3229	502	15	law	law	NOUN
cjal-3229	502	16	does	do	AUX
cjal-3229	502	17	not	not	PART
cjal-3229	502	18	prove	prove	VERB
cjal-3229	502	19	that	that	SCONJ
cjal-3229	502	20	a	a	DET
cjal-3229	502	21	person	person	NOUN
cjal-3229	502	22	did	do	AUX
cjal-3229	502	23	not	not	PART
cjal-3229	502	24	have	have	VERB
cjal-3229	502	25	a	a	DET
cjal-3229	502	26	will	will	NOUN
cjal-3229	502	27	to	to	PART
cjal-3229	502	28	commit	commit	VERB
cjal-3229	502	29	a	a	DET
cjal-3229	502	30	crime	crime	NOUN
cjal-3229	502	31	.	.	PUNCT
cjal-3229	503	1	however	however	ADV
cjal-3229	503	2	,	,	PUNCT
cjal-3229	503	3	the	the	DET
cjal-3229	503	4	punishment	punishment	NOUN
cjal-3229	503	5	for	for	ADP
cjal-3229	503	6	such	such	DET
cjal-3229	503	7	an	an	DET
cjal-3229	503	8	act	act	NOUN
cjal-3229	503	9	104	104	NUM
cjal-3229	503	10	enacted	enact	VERB
cjal-3229	503	11	november	november	PROPN
cjal-3229	503	12	3	3	NUM
cjal-3229	503	13	,	,	PUNCT
cjal-3229	503	14	1946	1946	NUM
cjal-3229	503	15	.	.	PUNCT
cjal-3229	504	1	'	'	X
cjal-3229	504	2	0s	0s	NUM
cjal-3229	504	3	article	article	NOUN
cjal-3229	504	4	31	31	NUM
cjal-3229	504	5	.	.	PUNCT
cjal-3229	504	6	106	106	NUM
cjal-3229	505	1	i	i	PRON
cjal-3229	505	2	d.	d.	PROPN
cjal-3229	505	3	107	107	NUM
cjal-3229	505	4	article	article	NOUN
cjal-3229	505	5	73	73	NUM
cjal-3229	505	6	.	.	PUNCT
cjal-3229	506	1	108	108	NUM
cjal-3229	506	2	law	law	NOUN
cjal-3229	506	3	no	no	NOUN
cjal-3229	506	4	.	.	PROPN
cjal-3229	506	5	45	45	NUM
cjal-3229	506	6	,	,	PUNCT
cjal-3229	506	7	enacted	enact	VERB
cjal-3229	506	8	on	on	ADP
cjal-3229	506	9	april	april	PROPN
cjal-3229	506	10	24	24	NUM
cjal-3229	506	11	,	,	PUNCT
cjal-3229	506	12	1907	1907	NUM
cjal-3229	506	13	.	.	PUNCT
cjal-3229	507	1	[	[	X
cjal-3229	507	2	18:1	18:1	NUM
cjal-3229	507	3	regulations	regulation	NOUN
cjal-3229	507	4	on	on	ADP
cjal-3229	507	5	problem	problem	NOUN
cjal-3229	507	6	loans	loan	NOUN
cjal-3229	507	7	in	in	ADP
cjal-3229	507	8	japan	japan	PROPN
cjal-3229	507	9	can	can	AUX
cjal-3229	507	10	be	be	AUX
cjal-3229	507	11	lessened	lessen	VERB
cjal-3229	507	12	considering	consider	VERB
cjal-3229	507	13	the	the	DET
cjal-3229	507	14	circumstances	circumstance	NOUN
cjal-3229	507	15	.	.	PUNCT
cjal-3229	508	1	"	"	PUNCT
cjal-3229	508	2	'	'	PUNCT
cjal-3229	508	3	0	0	NUM
cjal-3229	508	4	9	9	NUM
cjal-3229	508	5	in	in	ADP
cjal-3229	508	6	the	the	DET
cjal-3229	508	7	accounting	accounting	NOUN
cjal-3229	508	8	law	law	NOUN
cjal-3229	508	9	arena	arena	NOUN
cjal-3229	508	10	,	,	PUNCT
cjal-3229	508	11	this	this	DET
cjal-3229	508	12	provision	provision	NOUN
cjal-3229	508	13	means	mean	VERB
cjal-3229	508	14	that	that	SCONJ
cjal-3229	508	15	,	,	PUNCT
cjal-3229	508	16	although	although	SCONJ
cjal-3229	508	17	an	an	DET
cjal-3229	508	18	act	act	NOUN
cjal-3229	508	19	is	be	AUX
cjal-3229	508	20	punishable	punishable	ADJ
cjal-3229	508	21	based	base	VERB
cjal-3229	508	22	on	on	ADP
cjal-3229	508	23	a	a	DET
cjal-3229	508	24	government	government	NOUN
cjal-3229	508	25	notice	notice	NOUN
cjal-3229	508	26	,	,	PUNCT
cjal-3229	508	27	the	the	DET
cjal-3229	508	28	awareness	awareness	NOUN
cjal-3229	508	29	of	of	ADP
cjal-3229	508	30	the	the	DET
cjal-3229	508	31	asset	asset	NOUN
cjal-3229	508	32	investigation	investigation	NOUN
cjal-3229	508	33	notice	notice	NOUN
cjal-3229	508	34	will	will	AUX
cjal-3229	508	35	be	be	AUX
cjal-3229	508	36	taken	take	VERB
cjal-3229	508	37	into	into	ADP
cjal-3229	508	38	account	account	NOUN
cjal-3229	508	39	in	in	ADP
cjal-3229	508	40	the	the	DET
cjal-3229	508	41	sentencing	sentencing	NOUN
cjal-3229	508	42	of	of	ADP
cjal-3229	508	43	the	the	DET
cjal-3229	508	44	defendant	defendant	NOUN
cjal-3229	508	45	.	.	PUNCT
cjal-3229	509	1	the	the	DET
cjal-3229	509	2	real	real	ADJ
cjal-3229	509	3	problem	problem	NOUN
cjal-3229	509	4	in	in	ADP
cjal-3229	509	5	this	this	DET
cjal-3229	509	6	case	case	NOUN
cjal-3229	509	7	is	be	AUX
cjal-3229	509	8	that	that	SCONJ
cjal-3229	509	9	this	this	DET
cjal-3229	509	10	notice	notice	NOUN
cjal-3229	509	11	defines	define	VERB
cjal-3229	509	12	the	the	DET
cjal-3229	509	13	constitutional	constitutional	ADJ
cjal-3229	509	14	requirements	requirement	NOUN
cjal-3229	509	15	.	.	PUNCT
cjal-3229	510	1	as	as	SCONJ
cjal-3229	510	2	mentioned	mention	VERB
cjal-3229	510	3	above	above	ADV
cjal-3229	510	4	,	,	PUNCT
cjal-3229	510	5	the	the	DET
cjal-3229	510	6	constitution	constitution	NOUN
cjal-3229	510	7	states	state	VERB
cjal-3229	510	8	that	that	SCONJ
cjal-3229	510	9	a	a	DET
cjal-3229	510	10	criminal	criminal	ADJ
cjal-3229	510	11	punishment	punishment	NOUN
cjal-3229	510	12	must	must	AUX
cjal-3229	510	13	not	not	PART
cjal-3229	510	14	contradict	contradict	VERB
cjal-3229	510	15	the	the	DET
cjal-3229	510	16	legality	legality	NOUN
cjal-3229	510	17	principle	principle	NOUN
cjal-3229	510	18	.	.	PUNCT
cjal-3229	511	1	according	accord	VERB
cjal-3229	511	2	to	to	ADP
cjal-3229	511	3	the	the	DET
cjal-3229	511	4	legality	legality	NOUN
cjal-3229	511	5	principle	principle	NOUN
cjal-3229	511	6	,	,	PUNCT
cjal-3229	511	7	the	the	DET
cjal-3229	511	8	elements	element	NOUN
cjal-3229	511	9	of	of	ADP
cjal-3229	511	10	a	a	DET
cjal-3229	511	11	crime	crime	NOUN
cjal-3229	511	12	have	have	VERB
cjal-3229	511	13	to	to	PART
cjal-3229	511	14	be	be	AUX
cjal-3229	511	15	defined	define	VERB
cjal-3229	511	16	in	in	ADP
cjal-3229	511	17	accordance	accordance	NOUN
cjal-3229	511	18	with	with	ADP
cjal-3229	511	19	the	the	DET
cjal-3229	511	20	law	law	NOUN
cjal-3229	511	21	in	in	ADP
cjal-3229	511	22	order	order	NOUN
cjal-3229	511	23	to	to	PART
cjal-3229	511	24	punish	punish	VERB
cjal-3229	511	25	a	a	DET
cjal-3229	511	26	person	person	NOUN
cjal-3229	511	27	for	for	ADP
cjal-3229	511	28	committing	commit	VERB
cjal-3229	511	29	the	the	DET
cjal-3229	511	30	particular	particular	ADJ
cjal-3229	511	31	crime	crime	NOUN
cjal-3229	511	32	.	.	PUNCT
cjal-3229	511	33	"	"	PUNCT
cjal-3229	512	1	0	0	NUM
cjal-3229	513	1	the	the	DET
cjal-3229	513	2	clarity	clarity	NOUN
cjal-3229	513	3	principle	principle	NOUN
cjal-3229	513	4	of	of	ADP
cjal-3229	513	5	criminal	criminal	ADJ
cjal-3229	513	6	law	law	NOUN
cjal-3229	513	7	is	be	AUX
cjal-3229	513	8	a	a	DET
cjal-3229	513	9	derivative	derivative	NOUN
cjal-3229	513	10	of	of	ADP
cjal-3229	513	11	the	the	DET
cjal-3229	513	12	legality	legality	NOUN
cjal-3229	513	13	principle	principle	NOUN
cjal-3229	513	14	.	.	PUNCT
cjal-3229	514	1	(	(	PUNCT
cjal-3229	514	2	1	1	X
cjal-3229	514	3	)	)	PUNCT
cjal-3229	514	4	what	what	PRON
cjal-3229	514	5	is	be	AUX
cjal-3229	514	6	meant	mean	VERB
cjal-3229	514	7	by	by	ADP
cjal-3229	514	8	the	the	DET
cjal-3229	514	9	clarity	clarity	NOUN
cjal-3229	514	10	principle	principle	NOUN
cjal-3229	514	11	is	be	AUX
cjal-3229	514	12	that	that	SCONJ
cjal-3229	514	13	it	it	PRON
cjal-3229	514	14	is	be	AUX
cjal-3229	514	15	an	an	DET
cjal-3229	514	16	essential	essential	ADJ
cjal-3229	514	17	component	component	NOUN
cjal-3229	514	18	of	of	ADP
cjal-3229	514	19	legality	legality	NOUN
cjal-3229	514	20	that	that	PRON
cjal-3229	514	21	exactly	exactly	ADV
cjal-3229	514	22	what	what	PRON
cjal-3229	514	23	is	be	AUX
cjal-3229	514	24	and	and	CCONJ
cjal-3229	514	25	is	be	AUX
cjal-3229	514	26	not	not	PART
cjal-3229	514	27	a	a	DET
cjal-3229	514	28	crime	crime	NOUN
cjal-3229	514	29	must	must	AUX
cjal-3229	514	30	be	be	AUX
cjal-3229	514	31	made	make	VERB
cjal-3229	514	32	explicit	explicit	ADJ
cjal-3229	514	33	.	.	PUNCT
cjal-3229	515	1	note	note	NOUN
cjal-3229	515	2	that	that	SCONJ
cjal-3229	515	3	notices	notice	NOUN
cjal-3229	515	4	,	,	PUNCT
cjal-3229	515	5	unlike	unlike	ADP
cjal-3229	515	6	statutes	statute	NOUN
cjal-3229	515	7	,	,	PUNCT
cjal-3229	515	8	are	be	AUX
cjal-3229	515	9	not	not	PART
cjal-3229	515	10	made	make	VERB
cjal-3229	515	11	public	public	ADJ
cjal-3229	515	12	to	to	ADP
cjal-3229	515	13	citizens	citizen	NOUN
cjal-3229	515	14	in	in	ADP
cjal-3229	515	15	general	general	ADJ
cjal-3229	515	16	.	.	PUNCT
cjal-3229	516	1	citizens	citizen	NOUN
cjal-3229	516	2	therefore	therefore	ADV
cjal-3229	516	3	can	can	AUX
cjal-3229	516	4	not	not	PART
cjal-3229	516	5	know	know	VERB
cjal-3229	516	6	the	the	DET
cjal-3229	516	7	contents	content	NOUN
cjal-3229	516	8	in	in	ADP
cjal-3229	516	9	advance	advance	NOUN
cjal-3229	516	10	or	or	CCONJ
cjal-3229	516	11	change	change	VERB
cjal-3229	516	12	their	their	PRON
cjal-3229	516	13	behavior	behavior	NOUN
cjal-3229	516	14	in	in	ADP
cjal-3229	516	15	reaction	reaction	NOUN
cjal-3229	516	16	to	to	ADP
cjal-3229	516	17	it	it	PRON
cjal-3229	516	18	.	.	PUNCT
cjal-3229	517	1	while	while	SCONJ
cjal-3229	517	2	it	it	PRON
cjal-3229	517	3	is	be	AUX
cjal-3229	517	4	true	true	ADJ
cjal-3229	517	5	that	that	SCONJ
cjal-3229	517	6	banks	bank	NOUN
cjal-3229	517	7	receive	receive	VERB
cjal-3229	517	8	examination	examination	NOUN
cjal-3229	517	9	notices	notice	NOUN
cjal-3229	517	10	directly	directly	ADV
cjal-3229	517	11	,	,	PUNCT
cjal-3229	517	12	there	there	PRON
cjal-3229	517	13	is	be	VERB
cjal-3229	517	14	another	another	DET
cjal-3229	517	15	difficulty	difficulty	NOUN
cjal-3229	517	16	because	because	SCONJ
cjal-3229	517	17	such	such	ADJ
cjal-3229	517	18	notices	notice	NOUN
cjal-3229	517	19	are	be	AUX
cjal-3229	517	20	not	not	PART
cjal-3229	517	21	generated	generate	VERB
cjal-3229	517	22	in	in	ADP
cjal-3229	517	23	accord	accord	NOUN
cjal-3229	517	24	with	with	ADP
cjal-3229	517	25	the	the	DET
cjal-3229	517	26	proper	proper	ADJ
cjal-3229	517	27	legal	legal	ADJ
cjal-3229	517	28	procedures	procedure	NOUN
cjal-3229	517	29	that	that	PRON
cjal-3229	517	30	can	can	AUX
cjal-3229	517	31	make	make	VERB
cjal-3229	517	32	them	they	PRON
cjal-3229	517	33	legally	legally	ADV
cjal-3229	517	34	effective	effective	ADJ
cjal-3229	517	35	.	.	PUNCT
cjal-3229	518	1	for	for	ADP
cjal-3229	518	2	example	example	NOUN
cjal-3229	518	3	,	,	PUNCT
cjal-3229	518	4	it	it	PRON
cjal-3229	518	5	is	be	AUX
cjal-3229	518	6	unclear	unclear	ADJ
cjal-3229	518	7	when	when	SCONJ
cjal-3229	518	8	a	a	DET
cjal-3229	518	9	notice	notice	NOUN
cjal-3229	518	10	becomes	become	VERB
cjal-3229	518	11	effective	effective	ADJ
cjal-3229	518	12	.	.	PUNCT
cjal-3229	519	1	while	while	SCONJ
cjal-3229	519	2	the	the	DET
cjal-3229	519	3	period	period	NOUN
cjal-3229	519	4	of	of	ADP
cjal-3229	519	5	validity	validity	NOUN
cjal-3229	519	6	of	of	ADP
cjal-3229	519	7	a	a	DET
cjal-3229	519	8	given	give	VERB
cjal-3229	519	9	statute	statute	NOUN
cjal-3229	519	10	is	be	AUX
cjal-3229	519	11	clearly	clearly	ADV
cjal-3229	519	12	stated	state	VERB
cjal-3229	519	13	in	in	ADP
cjal-3229	519	14	official	official	ADJ
cjal-3229	519	15	gazettes	gazette	NOUN
cjal-3229	519	16	,	,	PUNCT
cjal-3229	519	17	a	a	DET
cjal-3229	519	18	notice	notice	NOUN
cjal-3229	519	19	gives	give	VERB
cjal-3229	519	20	no	no	DET
cjal-3229	519	21	indication	indication	NOUN
cjal-3229	519	22	of	of	ADP
cjal-3229	519	23	its	its	PRON
cjal-3229	519	24	effative	effative	ADJ
cjal-3229	519	25	date	date	NOUN
cjal-3229	519	26	and	and	CCONJ
cjal-3229	519	27	could	could	AUX
cjal-3229	519	28	be	be	AUX
cjal-3229	519	29	considered	consider	VERB
cjal-3229	519	30	effective	effective	ADJ
cjal-3229	519	31	perhaps	perhaps	ADV
cjal-3229	519	32	on	on	ADP
cjal-3229	519	33	the	the	DET
cjal-3229	519	34	day	day	NOUN
cjal-3229	519	35	it	it	PRON
cjal-3229	519	36	was	be	AUX
cjal-3229	519	37	issued	issue	VERB
cjal-3229	519	38	,	,	PUNCT
cjal-3229	519	39	the	the	DET
cjal-3229	519	40	day	day	NOUN
cjal-3229	519	41	when	when	SCONJ
cjal-3229	519	42	a	a	DET
cjal-3229	519	43	person	person	NOUN
cjal-3229	519	44	comes	come	VERB
cjal-3229	519	45	to	to	PART
cjal-3229	519	46	know	know	VERB
cjal-3229	519	47	of	of	ADP
cjal-3229	519	48	it	it	PRON
cjal-3229	519	49	,	,	PUNCT
cjal-3229	519	50	or	or	CCONJ
cjal-3229	519	51	the	the	DET
cjal-3229	519	52	day	day	NOUN
cjal-3229	519	53	specified	specify	VERB
cjal-3229	519	54	in	in	ADP
cjal-3229	519	55	the	the	DET
cjal-3229	519	56	notice	notice	NOUN
cjal-3229	519	57	.	.	PUNCT
cjal-3229	520	1	finally	finally	ADV
cjal-3229	520	2	,	,	PUNCT
cjal-3229	520	3	while	while	SCONJ
cjal-3229	520	4	the	the	DET
cjal-3229	520	5	notice	notice	NOUN
cjal-3229	520	6	in	in	ADP
cjal-3229	520	7	this	this	DET
cjal-3229	520	8	case	case	NOUN
cjal-3229	520	9	requires	require	VERB
cjal-3229	520	10	the	the	DET
cjal-3229	520	11	use	use	NOUN
cjal-3229	520	12	of	of	ADP
cjal-3229	520	13	"	"	PUNCT
cjal-3229	520	14	a	a	DET
cjal-3229	520	15	fair	fair	ADJ
cjal-3229	520	16	accounting	accounting	NOUN
cjal-3229	520	17	practice	practice	NOUN
cjal-3229	520	18	,	,	PUNCT
cjal-3229	520	19	"	"	PUNCT
cjal-3229	520	20	it	it	PRON
cjal-3229	520	21	fails	fail	VERB
cjal-3229	520	22	to	to	PART
cjal-3229	520	23	specify	specify	VERB
cjal-3229	520	24	a	a	DET
cjal-3229	520	25	"	"	PUNCT
cjal-3229	520	26	practice	practice	NOUN
cjal-3229	520	27	"	"	PUNCT
cjal-3229	520	28	begins	begin	VERB
cjal-3229	520	29	to	to	PART
cjal-3229	520	30	be	be	AUX
cjal-3229	520	31	regarded	regard	VERB
cjal-3229	520	32	"	"	PUNCT
cjal-3229	520	33	practice	practice	NOUN
cjal-3229	520	34	"	"	PUNCT
cjal-3229	520	35	for	for	ADP
cjal-3229	520	36	the	the	DET
cjal-3229	520	37	purposes	purpose	NOUN
cjal-3229	520	38	of	of	ADP
cjal-3229	520	39	the	the	DET
cjal-3229	520	40	statute	statute	NOUN
cjal-3229	520	41	.	.	PUNCT
cjal-3229	521	1	(	(	PUNCT
cjal-3229	521	2	2	2	X
cjal-3229	521	3	)	)	PUNCT
cjal-3229	521	4	another	another	DET
cjal-3229	521	5	essential	essential	ADJ
cjal-3229	521	6	component	component	NOUN
cjal-3229	521	7	of	of	ADP
cjal-3229	521	8	the	the	DET
cjal-3229	521	9	legality	legality	NOUN
cjal-3229	521	10	principle	principle	NOUN
cjal-3229	521	11	is	be	AUX
cjal-3229	521	12	that	that	SCONJ
cjal-3229	521	13	the	the	DET
cjal-3229	521	14	scope	scope	NOUN
cjal-3229	521	15	of	of	ADP
cjal-3229	521	16	punishment	punishment	NOUN
cjal-3229	521	17	must	must	AUX
cjal-3229	521	18	be	be	AUX
cjal-3229	521	19	clearly	clearly	ADV
cjal-3229	521	20	indicated	indicate	VERB
cjal-3229	521	21	in	in	ADP
cjal-3229	521	22	advance	advance	NOUN
cjal-3229	521	23	.	.	PUNCT
cjal-3229	522	1	in	in	ADP
cjal-3229	522	2	the	the	DET
cjal-3229	522	3	ltcb	ltcb	PROPN
cjal-3229	522	4	case	case	NOUN
cjal-3229	522	5	,	,	PUNCT
cjal-3229	522	6	the	the	DET
cjal-3229	522	7	asset	asset	NOUN
cjal-3229	522	8	investigation	investigation	NOUN
cjal-3229	522	9	notice	notice	NOUN
cjal-3229	522	10	was	be	AUX
cjal-3229	522	11	issued	issue	VERB
cjal-3229	522	12	by	by	ADP
cjal-3229	522	13	the	the	DET
cjal-3229	522	14	minister	minister	PROPN
cjal-3229	522	15	of	of	ADP
cjal-3229	522	16	finance	finance	NOUN
cjal-3229	522	17	and	and	CCONJ
cjal-3229	522	18	appears	appear	VERB
cjal-3229	522	19	to	to	PART
cjal-3229	522	20	be	be	AUX
cjal-3229	522	21	intended	intend	VERB
cjal-3229	522	22	to	to	PART
cjal-3229	522	23	elucidate	elucidate	VERB
cjal-3229	522	24	the	the	DET
cjal-3229	522	25	calculation	calculation	NOUN
cjal-3229	522	26	of	of	ADP
cjal-3229	522	27	the	the	DET
cjal-3229	522	28	equity	equity	NOUN
cjal-3229	522	29	ratio	ratio	NOUN
cjal-3229	522	30	for	for	ADP
cjal-3229	522	31	a	a	DET
cjal-3229	522	32	particular	particular	ADJ
cjal-3229	522	33	bank	bank	NOUN
cjal-3229	522	34	.	.	PUNCT
cjal-3229	523	1	the	the	DET
cjal-3229	523	2	court	court	NOUN
cjal-3229	523	3	states	state	VERB
cjal-3229	523	4	that	that	SCONJ
cjal-3229	523	5	the	the	DET
cjal-3229	523	6	asset	asset	NOUN
cjal-3229	523	7	investigation	investigation	NOUN
cjal-3229	523	8	notice	notice	NOUN
cjal-3229	523	9	was	be	AUX
cjal-3229	523	10	"	"	PUNCT
cjal-3229	523	11	the	the	DET
cjal-3229	523	12	only	only	ADJ
cjal-3229	523	13	rational	rational	ADJ
cjal-3229	523	14	standard	standard	NOUN
cjal-3229	523	15	concerning	concern	VERB
cjal-3229	523	16	depreciation	depreciation	NOUN
cjal-3229	523	17	/	/	SYM
cjal-3229	523	18	reserve	reserve	NOUN
cjal-3229	523	19	allowances	allowance	NOUN
cjal-3229	523	20	for	for	ADP
cjal-3229	523	21	lending	lending	NOUN
cjal-3229	523	22	by	by	ADP
cjal-3229	523	23	financial	financial	ADJ
cjal-3229	523	24	institutions	institution	NOUN
cjal-3229	523	25	"	"	PUNCT
cjal-3229	523	26	'	'	PUNCT
cjal-3229	523	27	11	11	NUM
cjal-3229	523	28	however	however	ADV
cjal-3229	523	29	,	,	PUNCT
cjal-3229	523	30	it	it	PRON
cjal-3229	523	31	remains	remain	VERB
cjal-3229	523	32	unclear	unclear	ADJ
cjal-3229	523	33	as	as	ADP
cjal-3229	523	34	to	to	ADP
cjal-3229	523	35	whether	whether	SCONJ
cjal-3229	523	36	this	this	DET
cjal-3229	523	37	notice	notice	NOUN
cjal-3229	523	38	applies	apply	VERB
cjal-3229	523	39	only	only	ADV
cjal-3229	523	40	to	to	ADP
cjal-3229	523	41	banks	bank	NOUN
cjal-3229	523	42	under	under	ADP
cjal-3229	523	43	the	the	DET
cjal-3229	523	44	commercial	commercial	ADJ
cjal-3229	523	45	code	code	NOUN
cjal-3229	523	46	or	or	CCONJ
cjal-3229	523	47	if	if	SCONJ
cjal-3229	523	48	it	it	PRON
cjal-3229	523	49	is	be	AUX
cjal-3229	523	50	applicable	applicable	ADJ
cjal-3229	523	51	to	to	ADP
cjal-3229	523	52	all	all	DET
cjal-3229	523	53	corporations	corporation	NOUN
cjal-3229	523	54	.	.	PUNCT
cjal-3229	524	1	since	since	SCONJ
cjal-3229	524	2	the	the	DET
cjal-3229	524	3	court	court	NOUN
cjal-3229	524	4	declared	declare	VERB
cjal-3229	524	5	that	that	SCONJ
cjal-3229	524	6	the	the	DET
cjal-3229	524	7	case	case	NOUN
cjal-3229	524	8	involves	involve	VERB
cjal-3229	524	9	a	a	DET
cjal-3229	524	10	violation	violation	NOUN
cjal-3229	524	11	of	of	ADP
cjal-3229	524	12	the	the	DET
cjal-3229	524	13	commercial	commercial	ADJ
cjal-3229	524	14	code	code	NOUN
cjal-3229	524	15	,	,	PUNCT
cjal-3229	524	16	and	and	CCONJ
cjal-3229	524	17	since	since	SCONJ
cjal-3229	524	18	the	the	DET
cjal-3229	524	19	accounting	accounting	NOUN
cjal-3229	524	20	for	for	ADP
cjal-3229	524	21	nonperforming	nonperforme	VERB
cjal-3229	524	22	loans	loan	NOUN
cjal-3229	524	23	is	be	AUX
cjal-3229	524	24	to	to	ADP
cjal-3229	524	25	'	'	NUM
cjal-3229	524	26	09	09	NUM
cjal-3229	524	27	article	article	NOUN
cjal-3229	524	28	38	38	NUM
cjal-3229	524	29	.	.	PUNCT
cjal-3229	525	1	1o	1o	PROPN
cjal-3229	525	2	articles	article	NOUN
cjal-3229	525	3	31	31	NUM
cjal-3229	525	4	and	and	CCONJ
cjal-3229	525	5	39	39	NUM
cjal-3229	525	6	.	.	NOUN
cjal-3229	525	7	1	1	NUM
cjal-3229	525	8	document	document	NOUN
cjal-3229	525	9	of	of	ADP
cjal-3229	525	10	the	the	DET
cjal-3229	525	11	judgment	judgment	NOUN
cjal-3229	525	12	,	,	PUNCT
cjal-3229	525	13	p.	p.	NOUN
cjal-3229	525	14	42	42	NUM
cjal-3229	525	15	.	.	PUNCT
cjal-3229	526	1	2004	2004	NUM
cjal-3229	526	2	]	]	PUNCT
cjal-3229	526	3	columbia	columbia	PROPN
cjal-3229	526	4	journal	journal	PROPN
cjal-3229	526	5	of	of	ADP
cjal-3229	526	6	asian	asian	ADJ
cjal-3229	526	7	law	law	NOUN
cjal-3229	526	8	[:	[:	X
cjal-3229	526	9	be	be	AUX
cjal-3229	526	10	determined	determine	VERB
cjal-3229	526	11	based	base	VERB
cjal-3229	526	12	on	on	ADP
cjal-3229	526	13	article	article	NOUN
cjal-3229	526	14	285	285	NUM
cjal-3229	526	15	-	-	SYM
cjal-3229	526	16	4	4	NUM
cjal-3229	526	17	of	of	ADP
cjal-3229	526	18	the	the	DET
cjal-3229	526	19	commercial	commercial	ADJ
cjal-3229	526	20	code	code	NOUN
cjal-3229	526	21	,	,	PUNCT
cjal-3229	526	22	we	we	PRON
cjal-3229	526	23	could	could	AUX
cjal-3229	526	24	surmise	surmise	VERB
cjal-3229	526	25	that	that	SCONJ
cjal-3229	526	26	the	the	DET
cjal-3229	526	27	contents	content	NOUN
cjal-3229	526	28	of	of	ADP
cjal-3229	526	29	the	the	DET
cjal-3229	526	30	notice	notice	NOUN
cjal-3229	526	31	should	should	AUX
cjal-3229	526	32	be	be	AUX
cjal-3229	526	33	applied	apply	VERB
cjal-3229	526	34	to	to	ADP
cjal-3229	526	35	all	all	DET
cjal-3229	526	36	corporations	corporation	NOUN
cjal-3229	526	37	.	.	PUNCT
cjal-3229	527	1	yet	yet	ADV
cjal-3229	527	2	prior	prior	ADV
cjal-3229	527	3	to	to	ADP
cjal-3229	527	4	the	the	DET
cjal-3229	527	5	court	court	NOUN
cjal-3229	527	6	's	's	PART
cjal-3229	527	7	judgment	judgment	NOUN
cjal-3229	527	8	,	,	PUNCT
cjal-3229	527	9	it	it	PRON
cjal-3229	527	10	is	be	AUX
cjal-3229	527	11	certainly	certainly	ADV
cjal-3229	527	12	true	true	ADJ
cjal-3229	527	13	that	that	SCONJ
cjal-3229	527	14	the	the	DET
cjal-3229	527	15	scope	scope	NOUN
cjal-3229	527	16	of	of	ADP
cjal-3229	527	17	the	the	DET
cjal-3229	527	18	notice	notice	NOUN
cjal-3229	527	19	's	's	PART
cjal-3229	527	20	application	application	NOUN
cjal-3229	527	21	was	be	AUX
cjal-3229	527	22	unclear	unclear	ADJ
cjal-3229	527	23	and	and	CCONJ
cjal-3229	527	24	is	be	AUX
cjal-3229	527	25	therefore	therefore	ADV
cjal-3229	527	26	problematic	problematic	ADJ
cjal-3229	527	27	as	as	ADP
cjal-3229	527	28	a	a	DET
cjal-3229	527	29	ground	ground	NOUN
cjal-3229	527	30	for	for	ADP
cjal-3229	527	31	criminal	criminal	ADJ
cjal-3229	527	32	punishment	punishment	NOUN
cjal-3229	527	33	.	.	PUNCT
cjal-3229	528	1	(	(	PUNCT
cjal-3229	528	2	3	3	X
cjal-3229	528	3	)	)	PUNCT
cjal-3229	528	4	the	the	DET
cjal-3229	528	5	asset	asset	NOUN
cjal-3229	528	6	investigation	investigation	NOUN
cjal-3229	528	7	notice	notice	NOUN
cjal-3229	528	8	became	become	VERB
cjal-3229	528	9	in	in	ADP
cjal-3229	528	10	this	this	DET
cjal-3229	528	11	case	case	NOUN
cjal-3229	528	12	the	the	DET
cjal-3229	528	13	ground	ground	NOUN
cjal-3229	528	14	for	for	ADP
cjal-3229	528	15	criminal	criminal	ADJ
cjal-3229	528	16	punishment	punishment	NOUN
cjal-3229	528	17	.	.	PUNCT
cjal-3229	529	1	according	accord	VERB
cjal-3229	529	2	to	to	ADP
cjal-3229	529	3	the	the	DET
cjal-3229	529	4	constitution	constitution	NOUN
cjal-3229	529	5	,	,	PUNCT
cjal-3229	529	6	a	a	DET
cjal-3229	529	7	government	government	NOUN
cjal-3229	529	8	ordinance	ordinance	NOUN
cjal-3229	529	9	can	can	AUX
cjal-3229	529	10	not	not	PART
cjal-3229	529	11	form	form	VERB
cjal-3229	529	12	the	the	DET
cjal-3229	529	13	basis	basis	NOUN
cjal-3229	529	14	of	of	ADP
cjal-3229	529	15	criminal	criminal	ADJ
cjal-3229	529	16	punishment	punishment	NOUN
cjal-3229	529	17	unless	unless	SCONJ
cjal-3229	529	18	the	the	DET
cjal-3229	529	19	government	government	NOUN
cjal-3229	529	20	agency	agency	NOUN
cjal-3229	529	21	is	be	AUX
cjal-3229	529	22	given	give	VERB
cjal-3229	529	23	the	the	DET
cjal-3229	529	24	requisite	requisite	ADJ
cjal-3229	529	25	authority	authority	NOUN
cjal-3229	529	26	by	by	ADP
cjal-3229	529	27	law	law	NOUN
cjal-3229	529	28	.	.	PUNCT
cjal-3229	530	1	1	1	NUM
cjal-3229	530	2	2	2	NUM
cjal-3229	530	3	note	note	NOUN
cjal-3229	530	4	that	that	SCONJ
cjal-3229	530	5	the	the	DET
cjal-3229	530	6	claim	claim	NOUN
cjal-3229	530	7	in	in	ADP
cjal-3229	530	8	this	this	DET
cjal-3229	530	9	case	case	NOUN
cjal-3229	530	10	insists	insist	VERB
cjal-3229	530	11	that	that	SCONJ
cjal-3229	530	12	there	there	PRON
cjal-3229	530	13	has	have	AUX
cjal-3229	530	14	been	be	AUX
cjal-3229	530	15	a	a	DET
cjal-3229	530	16	violation	violation	NOUN
cjal-3229	530	17	of	of	ADP
cjal-3229	530	18	article	article	NOUN
cjal-3229	530	19	285	285	NUM
cjal-3229	530	20	-	-	SYM
cjal-3229	530	21	4	4	NUM
cjal-3229	530	22	of	of	ADP
cjal-3229	530	23	the	the	DET
cjal-3229	530	24	commercial	commercial	ADJ
cjal-3229	530	25	code	code	NOUN
cjal-3229	530	26	and	and	CCONJ
cjal-3229	530	27	,	,	PUNCT
cjal-3229	530	28	therefore	therefore	ADV
cjal-3229	530	29	,	,	PUNCT
cjal-3229	530	30	that	that	SCONJ
cjal-3229	530	31	the	the	DET
cjal-3229	530	32	criminal	criminal	ADJ
cjal-3229	530	33	punishment	punishment	NOUN
cjal-3229	530	34	is	be	AUX
cjal-3229	530	35	not	not	PART
cjal-3229	530	36	directly	directly	ADV
cjal-3229	530	37	based	base	VERB
cjal-3229	530	38	on	on	ADP
cjal-3229	530	39	the	the	DET
cjal-3229	530	40	notice	notice	NOUN
cjal-3229	530	41	.	.	PUNCT
cjal-3229	531	1	however	however	ADV
cjal-3229	531	2	,	,	PUNCT
cjal-3229	531	3	the	the	DET
cjal-3229	531	4	asset	asset	NOUN
cjal-3229	531	5	investigation	investigation	NOUN
cjal-3229	531	6	notice	notice	NOUN
cjal-3229	531	7	in	in	ADP
cjal-3229	531	8	this	this	DET
cjal-3229	531	9	case	case	NOUN
cjal-3229	531	10	corresponds	correspond	VERB
cjal-3229	531	11	,	,	PUNCT
cjal-3229	531	12	practically	practically	ADV
cjal-3229	531	13	speaking	speak	VERB
cjal-3229	531	14	,	,	PUNCT
cjal-3229	531	15	to	to	ADP
cjal-3229	531	16	the	the	DET
cjal-3229	531	17	contents	content	NOUN
cjal-3229	531	18	of	of	ADP
cjal-3229	531	19	article	article	NOUN
cjal-3229	531	20	285	285	NUM
cjal-3229	531	21	-	-	SYM
cjal-3229	531	22	4	4	NUM
cjal-3229	531	23	of	of	ADP
cjal-3229	531	24	the	the	DET
cjal-3229	531	25	commercial	commercial	ADJ
cjal-3229	531	26	code	code	NOUN
cjal-3229	531	27	via	via	ADP
cjal-3229	531	28	article	article	NOUN
cjal-3229	531	29	32	32	NUM
cjal-3229	531	30	-	-	SYM
cjal-3229	531	31	2	2	NUM
cjal-3229	531	32	of	of	ADP
cjal-3229	531	33	the	the	DET
cjal-3229	531	34	commercial	commercial	ADJ
cjal-3229	531	35	code	code	NOUN
cjal-3229	531	36	.	.	PUNCT
cjal-3229	532	1	according	accord	VERB
cjal-3229	532	2	to	to	ADP
cjal-3229	532	3	the	the	DET
cjal-3229	532	4	court	court	NOUN
cjal-3229	532	5	,	,	PUNCT
cjal-3229	532	6	the	the	DET
cjal-3229	532	7	asset	asset	NOUN
cjal-3229	532	8	investigation	investigation	NOUN
cjal-3229	532	9	notice	notice	NOUN
cjal-3229	532	10	is	be	AUX
cjal-3229	532	11	regarded	regard	VERB
cjal-3229	532	12	as	as	ADP
cjal-3229	532	13	a	a	DET
cjal-3229	532	14	part	part	NOUN
cjal-3229	532	15	of	of	ADP
cjal-3229	532	16	the	the	DET
cjal-3229	532	17	substance	substance	NOUN
cjal-3229	532	18	of	of	ADP
cjal-3229	532	19	the	the	DET
cjal-3229	532	20	commercial	commercial	ADJ
cjal-3229	532	21	code	code	NOUN
cjal-3229	532	22	because	because	SCONJ
cjal-3229	532	23	it	it	PRON
cjal-3229	532	24	can	can	AUX
cjal-3229	532	25	be	be	AUX
cjal-3229	532	26	"	"	PUNCT
cjal-3229	532	27	considered	consider	VERB
cjal-3229	532	28	"	"	PUNCT
cjal-3229	532	29	a	a	DET
cjal-3229	532	30	"	"	PUNCT
cjal-3229	532	31	fair	fair	ADJ
cjal-3229	532	32	accounting	accounting	NOUN
cjal-3229	532	33	practice	practice	NOUN
cjal-3229	532	34	"	"	PUNCT
cjal-3229	532	35	according	accord	VERB
cjal-3229	532	36	to	to	ADP
cjal-3229	532	37	article	article	NOUN
cjal-3229	532	38	32	32	NUM
cjal-3229	532	39	-	-	SYM
cjal-3229	532	40	2	2	NUM
cjal-3229	532	41	of	of	ADP
cjal-3229	532	42	the	the	DET
cjal-3229	532	43	commercial	commercial	ADJ
cjal-3229	532	44	code	code	NOUN
cjal-3229	532	45	.	.	PUNCT
cjal-3229	533	1	however	however	ADV
cjal-3229	533	2	,	,	PUNCT
cjal-3229	533	3	the	the	DET
cjal-3229	533	4	notice	notice	NOUN
cjal-3229	533	5	can	can	AUX
cjal-3229	533	6	not	not	PART
cjal-3229	533	7	be	be	AUX
cjal-3229	533	8	part	part	NOUN
cjal-3229	533	9	of	of	ADP
cjal-3229	533	10	the	the	DET
cjal-3229	533	11	substance	substance	NOUN
cjal-3229	533	12	of	of	ADP
cjal-3229	533	13	the	the	DET
cjal-3229	533	14	commercial	commercial	ADJ
cjal-3229	533	15	code	code	NOUN
cjal-3229	533	16	by	by	ADP
cjal-3229	533	17	simply	simply	ADV
cjal-3229	533	18	being	be	AUX
cjal-3229	533	19	considered	consider	VERB
cjal-3229	533	20	a	a	DET
cjal-3229	533	21	"	"	PUNCT
cjal-3229	533	22	fair	fair	ADJ
cjal-3229	533	23	accounting	accounting	NOUN
cjal-3229	533	24	practice	practice	NOUN
cjal-3229	533	25	.	.	PUNCT
cjal-3229	534	1	"	"	PUNCT
cjal-3229	534	2	note	note	VERB
cjal-3229	534	3	that	that	SCONJ
cjal-3229	534	4	although	although	SCONJ
cjal-3229	534	5	article	article	NOUN
cjal-3229	534	6	32	32	NUM
cjal-3229	534	7	-	-	SYM
cjal-3229	534	8	2	2	NUM
cjal-3229	534	9	of	of	ADP
cjal-3229	534	10	the	the	DET
cjal-3229	534	11	commercial	commercial	ADJ
cjal-3229	534	12	code	code	NOUN
cjal-3229	534	13	obligates	obligate	VERB
cjal-3229	534	14	a	a	DET
cjal-3229	534	15	company	company	NOUN
cjal-3229	534	16	to	to	PART
cjal-3229	534	17	"	"	PUNCT
cjal-3229	534	18	consider	consider	VERB
cjal-3229	534	19	"	"	PUNCT
cjal-3229	534	20	a	a	DET
cjal-3229	534	21	"	"	PUNCT
cjal-3229	534	22	fair	fair	ADJ
cjal-3229	534	23	accounting	accounting	NOUN
cjal-3229	534	24	practice	practice	NOUN
cjal-3229	534	25	,	,	PUNCT
cjal-3229	534	26	"	"	PUNCT
cjal-3229	534	27	the	the	DET
cjal-3229	534	28	company	company	NOUN
cjal-3229	534	29	is	be	AUX
cjal-3229	534	30	in	in	ADP
cjal-3229	534	31	fact	fact	NOUN
cjal-3229	534	32	free	free	ADJ
cjal-3229	534	33	not	not	PART
cjal-3229	534	34	to	to	PART
cjal-3229	534	35	adopt	adopt	VERB
cjal-3229	534	36	a	a	DET
cjal-3229	534	37	practice	practice	NOUN
cjal-3229	534	38	after	after	ADP
cjal-3229	534	39	giving	give	VERB
cjal-3229	534	40	it	it	PRON
cjal-3229	534	41	due	due	ADJ
cjal-3229	534	42	consideration	consideration	NOUN
cjal-3229	534	43	.	.	PUNCT
cjal-3229	535	1	it	it	PRON
cjal-3229	535	2	is	be	AUX
cjal-3229	535	3	unclear	unclear	ADJ
cjal-3229	535	4	how	how	SCONJ
cjal-3229	535	5	best	good	ADJ
cjal-3229	535	6	to	to	PART
cjal-3229	535	7	interpret	interpret	VERB
cjal-3229	535	8	the	the	DET
cjal-3229	535	9	request	request	NOUN
cjal-3229	535	10	to	to	PART
cjal-3229	535	11	"	"	PUNCT
cjal-3229	535	12	consider	consider	VERB
cjal-3229	535	13	"	"	PUNCT
cjal-3229	535	14	something	something	PRON
cjal-3229	535	15	when	when	SCONJ
cjal-3229	535	16	a	a	DET
cjal-3229	535	17	notice	notice	NOUN
cjal-3229	535	18	is	be	AUX
cjal-3229	535	19	being	be	AUX
cjal-3229	535	20	used	use	VERB
cjal-3229	535	21	as	as	ADP
cjal-3229	535	22	a	a	DET
cjal-3229	535	23	ground	ground	NOUN
cjal-3229	535	24	for	for	ADP
cjal-3229	535	25	a	a	DET
cjal-3229	535	26	criminal	criminal	ADJ
cjal-3229	535	27	punishment	punishment	NOUN
cjal-3229	535	28	.	.	PUNCT
cjal-3229	536	1	indeed	indeed	ADV
cjal-3229	536	2	,	,	PUNCT
cjal-3229	536	3	the	the	DET
cjal-3229	536	4	terminology	terminology	NOUN
cjal-3229	536	5	of	of	ADP
cjal-3229	536	6	"	"	PUNCT
cjal-3229	536	7	consider	consider	VERB
cjal-3229	536	8	"	"	PUNCT
cjal-3229	536	9	is	be	AUX
cjal-3229	536	10	rarely	rarely	ADV
cjal-3229	536	11	used	use	VERB
cjal-3229	536	12	in	in	ADP
cjal-3229	536	13	criminal	criminal	ADJ
cjal-3229	536	14	law	law	NOUN
cjal-3229	536	15	due	due	ADP
cjal-3229	536	16	to	to	ADP
cjal-3229	536	17	its	its	PRON
cjal-3229	536	18	ambiguity	ambiguity	NOUN
cjal-3229	536	19	(	(	PUNCT
cjal-3229	536	20	though	though	ADV
cjal-3229	536	21	"	"	PUNCT
cjal-3229	536	22	consider	consider	VERB
cjal-3229	536	23	"	"	PUNCT
cjal-3229	536	24	is	be	AUX
cjal-3229	536	25	used	use	VERB
cjal-3229	536	26	in	in	ADP
cjal-3229	536	27	many	many	ADJ
cjal-3229	536	28	circumstances	circumstance	NOUN
cjal-3229	536	29	in	in	ADP
cjal-3229	536	30	the	the	DET
cjal-3229	536	31	civil	civil	ADJ
cjal-3229	536	32	and	and	CCONJ
cjal-3229	536	33	commercial	commercial	ADJ
cjal-3229	536	34	codes	code	NOUN
cjal-3229	536	35	)	)	PUNCT
cjal-3229	536	36	.	.	PUNCT
cjal-3229	537	1	thus	thus	ADV
cjal-3229	537	2	the	the	DET
cjal-3229	537	3	directive	directive	NOUN
cjal-3229	537	4	to	to	PART
cjal-3229	537	5	"	"	PUNCT
cjal-3229	537	6	consider	consider	VERB
cjal-3229	537	7	"	"	PUNCT
cjal-3229	537	8	used	use	VERB
cjal-3229	537	9	in	in	ADP
cjal-3229	537	10	the	the	DET
cjal-3229	537	11	notice	notice	NOUN
cjal-3229	537	12	,	,	PUNCT
cjal-3229	537	13	even	even	ADV
cjal-3229	537	14	as	as	ADP
cjal-3229	537	15	an	an	DET
cjal-3229	537	16	indirect	indirect	ADJ
cjal-3229	537	17	basis	basis	NOUN
cjal-3229	537	18	for	for	ADP
cjal-3229	537	19	criminal	criminal	ADJ
cjal-3229	537	20	liability	liability	NOUN
cjal-3229	537	21	,	,	PUNCT
cjal-3229	537	22	is	be	AUX
cjal-3229	537	23	highly	highly	ADV
cjal-3229	537	24	problematic	problematic	ADJ
cjal-3229	537	25	.	.	PUNCT
cjal-3229	538	1	(	(	PUNCT
cjal-3229	538	2	4	4	X
cjal-3229	538	3	)	)	PUNCT
cjal-3229	538	4	the	the	DET
cjal-3229	538	5	court	court	NOUN
cjal-3229	538	6	makes	make	VERB
cjal-3229	538	7	the	the	DET
cjal-3229	538	8	statement	statement	NOUN
cjal-3229	538	9	that	that	SCONJ
cjal-3229	538	10	"	"	PUNCT
cjal-3229	538	11	the	the	DET
cjal-3229	538	12	asset	asset	NOUN
cjal-3229	538	13	investigation	investigation	NOUN
cjal-3229	538	14	notice	notice	NOUN
cjal-3229	538	15	was	be	AUX
cjal-3229	538	16	the	the	DET
cjal-3229	538	17	'	'	PUNCT
cjal-3229	538	18	only	only	ADJ
cjal-3229	538	19	'	'	PUNCT
cjal-3229	538	20	rational	rational	ADJ
cjal-3229	538	21	standard	standard	NOUN
cjal-3229	538	22	concerning	concern	VERB
cjal-3229	538	23	depreciation	depreciation	NOUN
cjal-3229	538	24	/	/	SYM
cjal-3229	538	25	reserve	reserve	NOUN
cjal-3229	538	26	allowances	allowance	NOUN
cjal-3229	538	27	for	for	ADP
cjal-3229	538	28	lending	lending	NOUN
cjal-3229	538	29	by	by	ADP
cjal-3229	538	30	financial	financial	ADJ
cjal-3229	538	31	institutions	institution	NOUN
cjal-3229	538	32	.	.	PUNCT
cjal-3229	539	1	"	"	PUNCT
cjal-3229	539	2	'	'	PUNCT
cjal-3229	539	3	1	1	NUM
cjal-3229	539	4	3	3	NUM
cjal-3229	539	5	this	this	DET
cjal-3229	539	6	statement	statement	NOUN
cjal-3229	539	7	shows	show	VERB
cjal-3229	539	8	that	that	SCONJ
cjal-3229	539	9	the	the	DET
cjal-3229	539	10	court	court	NOUN
cjal-3229	539	11	relied	rely	VERB
cjal-3229	539	12	on	on	ADP
cjal-3229	539	13	the	the	DET
cjal-3229	539	14	notice	notice	NOUN
cjal-3229	539	15	as	as	ADP
cjal-3229	539	16	the	the	DET
cjal-3229	539	17	main	main	ADJ
cjal-3229	539	18	ground	ground	NOUN
cjal-3229	539	19	for	for	ADP
cjal-3229	539	20	establishing	establish	VERB
cjal-3229	539	21	criminal	criminal	ADJ
cjal-3229	539	22	liability	liability	NOUN
cjal-3229	539	23	.	.	PUNCT
cjal-3229	540	1	moreover	moreover	ADV
cjal-3229	540	2	,	,	PUNCT
cjal-3229	540	3	the	the	DET
cjal-3229	540	4	statement	statement	NOUN
cjal-3229	540	5	also	also	ADV
cjal-3229	540	6	shows	show	VERB
cjal-3229	540	7	that	that	SCONJ
cjal-3229	540	8	the	the	DET
cjal-3229	540	9	court	court	NOUN
cjal-3229	540	10	recognized	recognize	VERB
cjal-3229	540	11	that	that	SCONJ
cjal-3229	540	12	it	it	PRON
cjal-3229	540	13	had	have	VERB
cjal-3229	540	14	to	to	PART
cjal-3229	540	15	insist	insist	VERB
cjal-3229	540	16	that	that	SCONJ
cjal-3229	540	17	the	the	DET
cjal-3229	540	18	accounting	accounting	NOUN
cjal-3229	540	19	standard	standard	NOUN
cjal-3229	540	20	indicated	indicate	VERB
cjal-3229	540	21	by	by	ADP
cjal-3229	540	22	the	the	DET
cjal-3229	540	23	notice	notice	NOUN
cjal-3229	540	24	was	be	AUX
cjal-3229	540	25	the	the	DET
cjal-3229	540	26	sole	sole	ADJ
cjal-3229	540	27	accounting	accounting	NOUN
cjal-3229	540	28	standard	standard	NOUN
cjal-3229	540	29	available	available	ADJ
cjal-3229	540	30	to	to	ADP
cjal-3229	540	31	ltcb	ltcb	PROPN
cjal-3229	540	32	.	.	PUNCT
cjal-3229	541	1	after	after	ADV
cjal-3229	541	2	all	all	ADV
cjal-3229	541	3	,	,	PUNCT
cjal-3229	541	4	if	if	SCONJ
cjal-3229	541	5	there	there	PRON
cjal-3229	541	6	were	be	VERB
cjal-3229	541	7	other	other	ADJ
cjal-3229	541	8	possible	possible	ADJ
cjal-3229	541	9	standards	standard	NOUN
cjal-3229	541	10	available	available	ADJ
cjal-3229	541	11	,	,	PUNCT
cjal-3229	541	12	which	which	PRON
cjal-3229	541	13	themselves	themselves	PRON
cjal-3229	541	14	had	have	VERB
cjal-3229	541	15	the	the	DET
cjal-3229	541	16	status	status	NOUN
cjal-3229	541	17	of	of	ADP
cjal-3229	541	18	fair	fair	ADJ
cjal-3229	541	19	accounting	accounting	NOUN
cjal-3229	541	20	practices	practice	NOUN
cjal-3229	541	21	,	,	PUNCT
cjal-3229	541	22	"	"	PUNCT
cjal-3229	541	23	2	2	NUM
cjal-3229	541	24	article	article	NOUN
cjal-3229	541	25	73	73	NUM
cjal-3229	541	26	.	.	PUNCT
cjal-3229	542	1	113	113	NUM
cjal-3229	542	2	document	document	NOUN
cjal-3229	542	3	of	of	ADP
cjal-3229	542	4	the	the	DET
cjal-3229	542	5	judgment	judgment	NOUN
cjal-3229	542	6	p.	p.	NOUN
cjal-3229	542	7	42	42	NUM
cjal-3229	542	8	.	.	PUNCT
cjal-3229	543	1	[	[	X
cjal-3229	543	2	18:1	18:1	NUM
cjal-3229	543	3	regulations	regulation	NOUN
cjal-3229	543	4	on	on	ADP
cjal-3229	543	5	problem	problem	NOUN
cjal-3229	543	6	loans	loan	NOUN
cjal-3229	543	7	in	in	ADP
cjal-3229	543	8	japan	japan	PROPN
cjal-3229	543	9	then	then	ADV
cjal-3229	543	10	it	it	PRON
cjal-3229	543	11	would	would	AUX
cjal-3229	543	12	be	be	AUX
cjal-3229	543	13	difficult	difficult	ADJ
cjal-3229	543	14	to	to	PART
cjal-3229	543	15	label	label	VERB
cjal-3229	543	16	a	a	DET
cjal-3229	543	17	departure	departure	NOUN
cjal-3229	543	18	from	from	ADP
cjal-3229	543	19	the	the	DET
cjal-3229	543	20	terms	term	NOUN
cjal-3229	543	21	of	of	ADP
cjal-3229	543	22	the	the	DET
cjal-3229	543	23	notice	notice	NOUN
cjal-3229	543	24	as	as	ADP
cjal-3229	543	25	a	a	DET
cjal-3229	543	26	violation	violation	NOUN
cjal-3229	543	27	much	much	ADV
cjal-3229	543	28	less	less	ADV
cjal-3229	543	29	a	a	DET
cjal-3229	543	30	crime	crime	NOUN
cjal-3229	543	31	.	.	PUNCT
cjal-3229	544	1	yet	yet	CCONJ
cjal-3229	544	2	it	it	PRON
cjal-3229	544	3	is	be	AUX
cjal-3229	544	4	common	common	ADJ
cjal-3229	544	5	knowledge	knowledge	NOUN
cjal-3229	544	6	that	that	SCONJ
cjal-3229	544	7	there	there	PRON
cjal-3229	544	8	is	be	VERB
cjal-3229	544	9	more	more	ADJ
cjal-3229	544	10	than	than	ADP
cjal-3229	544	11	one	one	NUM
cjal-3229	544	12	accounting	accounting	NOUN
cjal-3229	544	13	standard	standard	NOUN
cjal-3229	544	14	for	for	ADP
cjal-3229	544	15	the	the	DET
cjal-3229	544	16	treatment	treatment	NOUN
cjal-3229	544	17	of	of	ADP
cjal-3229	544	18	bad	bad	ADJ
cjal-3229	544	19	debt	debt	NOUN
cjal-3229	544	20	;	;	PUNCT
cjal-3229	544	21	in	in	ADP
cjal-3229	544	22	fact	fact	NOUN
cjal-3229	544	23	,	,	PUNCT
cjal-3229	544	24	there	there	PRON
cjal-3229	544	25	are	be	VERB
cjal-3229	544	26	several	several	ADJ
cjal-3229	544	27	possible	possible	ADJ
cjal-3229	544	28	accounting	accounting	NOUN
cjal-3229	544	29	standards	standard	NOUN
cjal-3229	544	30	.	.	PUNCT
cjal-3229	545	1	as	as	ADV
cjal-3229	545	2	long	long	ADV
cjal-3229	545	3	as	as	SCONJ
cjal-3229	545	4	the	the	DET
cjal-3229	545	5	accounting	accounting	NOUN
cjal-3229	545	6	standard	standard	NOUN
cjal-3229	545	7	actually	actually	ADV
cjal-3229	545	8	used	use	VERB
cjal-3229	545	9	can	can	AUX
cjal-3229	545	10	be	be	AUX
cjal-3229	545	11	considered	consider	VERB
cjal-3229	545	12	an	an	DET
cjal-3229	545	13	acceptable	acceptable	ADJ
cjal-3229	545	14	accounting	accounting	NOUN
cjal-3229	545	15	standard	standard	NOUN
cjal-3229	545	16	,	,	PUNCT
cjal-3229	545	17	then	then	ADV
cjal-3229	545	18	its	its	PRON
cjal-3229	545	19	use	use	NOUN
cjal-3229	545	20	can	can	AUX
cjal-3229	545	21	not	not	PART
cjal-3229	545	22	be	be	AUX
cjal-3229	545	23	considered	consider	VERB
cjal-3229	545	24	a	a	DET
cjal-3229	545	25	violation	violation	NOUN
cjal-3229	545	26	.	.	PUNCT
cjal-3229	546	1	in	in	ADP
cjal-3229	546	2	the	the	DET
cjal-3229	546	3	ltcb	ltcb	PROPN
cjal-3229	546	4	case	case	NOUN
cjal-3229	546	5	,	,	PUNCT
cjal-3229	546	6	the	the	DET
cjal-3229	546	7	defense	defense	NOUN
cjal-3229	546	8	explained	explain	VERB
cjal-3229	546	9	that	that	SCONJ
cjal-3229	546	10	the	the	DET
cjal-3229	546	11	auditors	auditor	NOUN
cjal-3229	546	12	had	have	AUX
cjal-3229	546	13	produced	produce	VERB
cjal-3229	546	14	an	an	DET
cjal-3229	546	15	opinion	opinion	NOUN
cjal-3229	546	16	regarding	regard	VERB
cjal-3229	546	17	the	the	DET
cjal-3229	546	18	treatment	treatment	NOUN
cjal-3229	546	19	of	of	ADP
cjal-3229	546	20	bad	bad	ADJ
cjal-3229	546	21	debt	debt	NOUN
cjal-3229	546	22	and	and	CCONJ
cjal-3229	546	23	had	have	AUX
cjal-3229	546	24	pronounced	pronounce	VERB
cjal-3229	546	25	the	the	DET
cjal-3229	546	26	procedure	procedure	NOUN
cjal-3229	546	27	appropriate	appropriate	ADJ
cjal-3229	546	28	in	in	ADP
cjal-3229	546	29	light	light	NOUN
cjal-3229	546	30	of	of	ADP
cjal-3229	546	31	the	the	DET
cjal-3229	546	32	gaap	gaap	NOUN
cjal-3229	546	33	.	.	PUNCT
cjal-3229	547	1	if	if	SCONJ
cjal-3229	547	2	that	that	PRON
cjal-3229	547	3	is	be	AUX
cjal-3229	547	4	the	the	DET
cjal-3229	547	5	case	case	NOUN
cjal-3229	547	6	,	,	PUNCT
cjal-3229	547	7	then	then	ADV
cjal-3229	547	8	even	even	ADV
cjal-3229	547	9	if	if	SCONJ
cjal-3229	547	10	ltcb	ltcb	PROPN
cjal-3229	547	11	deviated	deviate	VERB
cjal-3229	547	12	from	from	ADP
cjal-3229	547	13	the	the	DET
cjal-3229	547	14	terms	term	NOUN
cjal-3229	547	15	of	of	ADP
cjal-3229	547	16	the	the	DET
cjal-3229	547	17	notice	notice	NOUN
cjal-3229	547	18	,	,	PUNCT
cjal-3229	547	19	the	the	DET
cjal-3229	547	20	accounting	accounting	NOUN
cjal-3229	547	21	procedure	procedure	NOUN
cjal-3229	547	22	they	they	PRON
cjal-3229	547	23	used	use	VERB
cjal-3229	547	24	can	can	AUX
cjal-3229	547	25	not	not	PART
cjal-3229	547	26	be	be	AUX
cjal-3229	547	27	considered	consider	VERB
cjal-3229	547	28	anything	anything	PRON
cjal-3229	547	29	but	but	CCONJ
cjal-3229	547	30	proper	proper	ADJ
cjal-3229	547	31	.	.	PUNCT
cjal-3229	548	1	in	in	ADP
cjal-3229	548	2	sum	sum	NOUN
cjal-3229	548	3	,	,	PUNCT
cjal-3229	548	4	as	as	ADP
cjal-3229	548	5	to	to	ADP
cjal-3229	548	6	the	the	DET
cjal-3229	548	7	illegality	illegality	NOUN
cjal-3229	548	8	of	of	ADP
cjal-3229	548	9	an	an	DET
cjal-3229	548	10	accounting	accounting	NOUN
cjal-3229	548	11	procedure	procedure	NOUN
cjal-3229	548	12	,	,	PUNCT
cjal-3229	548	13	it	it	PRON
cjal-3229	548	14	is	be	AUX
cjal-3229	548	15	difficult	difficult	ADJ
cjal-3229	548	16	to	to	PART
cjal-3229	548	17	see	see	VERB
cjal-3229	548	18	how	how	SCONJ
cjal-3229	548	19	ltcb	ltcb	PROPN
cjal-3229	548	20	deserves	deserve	VERB
cjal-3229	548	21	a	a	DET
cjal-3229	548	22	criminal	criminal	ADJ
cjal-3229	548	23	charge	charge	NOUN
cjal-3229	548	24	just	just	ADV
cjal-3229	548	25	because	because	SCONJ
cjal-3229	548	26	it	it	PRON
cjal-3229	548	27	violated	violate	VERB
cjal-3229	548	28	a	a	DET
cjal-3229	548	29	notice	notice	NOUN
cjal-3229	548	30	setting	set	VERB
cjal-3229	548	31	out	out	ADP
cjal-3229	548	32	one	one	NUM
cjal-3229	548	33	of	of	ADP
cjal-3229	548	34	the	the	DET
cjal-3229	548	35	many	many	ADJ
cjal-3229	548	36	possible	possible	ADJ
cjal-3229	548	37	fair	fair	ADJ
cjal-3229	548	38	accounting	accounting	NOUN
cjal-3229	548	39	practices	practice	NOUN
cjal-3229	548	40	.	.	PUNCT
cjal-3229	549	1	the	the	DET
cjal-3229	549	2	real	real	ADJ
cjal-3229	549	3	problem	problem	NOUN
cjal-3229	549	4	,	,	PUNCT
cjal-3229	549	5	and	and	CCONJ
cjal-3229	549	6	one	one	NUM
cjal-3229	549	7	that	that	PRON
cjal-3229	549	8	can	can	AUX
cjal-3229	549	9	not	not	PART
cjal-3229	549	10	be	be	AUX
cjal-3229	549	11	cured	cure	VERB
cjal-3229	549	12	by	by	ADP
cjal-3229	549	13	the	the	DET
cjal-3229	549	14	banks	bank	NOUN
cjal-3229	549	15	,	,	PUNCT
cjal-3229	549	16	is	be	AUX
cjal-3229	549	17	that	that	SCONJ
cjal-3229	549	18	there	there	PRON
cjal-3229	549	19	is	be	VERB
cjal-3229	549	20	no	no	DET
cjal-3229	549	21	specific	specific	ADJ
cjal-3229	549	22	rule	rule	NOUN
cjal-3229	549	23	concerning	concern	VERB
cjal-3229	549	24	the	the	DET
cjal-3229	549	25	handling	handling	NOUN
cjal-3229	549	26	of	of	ADP
cjal-3229	549	27	bad	bad	ADJ
cjal-3229	549	28	loans	loan	NOUN
cjal-3229	549	29	in	in	ADP
cjal-3229	549	30	the	the	DET
cjal-3229	549	31	"	"	PUNCT
cjal-3229	549	32	corporate	corporate	ADJ
cjal-3229	549	33	accounting	accounting	NOUN
cjal-3229	549	34	principles	principle	NOUN
cjal-3229	549	35	"	"	PUNCT
cjal-3229	549	36	based	base	VERB
cjal-3229	549	37	on	on	ADP
cjal-3229	549	38	the	the	DET
cjal-3229	549	39	commercial	commercial	ADJ
cjal-3229	549	40	code	code	NOUN
cjal-3229	549	41	.	.	PUNCT
cjal-3229	550	1	v.	v.	CCONJ
cjal-3229	550	2	u.s	u.s	PROPN
cjal-3229	550	3	.	.	PROPN
cjal-3229	550	4	accounting	accounting	NOUN
cjal-3229	550	5	regulations	regulation	NOUN
cjal-3229	550	6	on	on	ADP
cjal-3229	550	7	bad	bad	ADJ
cjal-3229	550	8	loans	loan	NOUN
cjal-3229	551	1	it	it	PRON
cjal-3229	551	2	is	be	AUX
cjal-3229	551	3	clear	clear	ADJ
cjal-3229	551	4	from	from	ADP
cjal-3229	551	5	recent	recent	ADJ
cjal-3229	551	6	experience	experience	NOUN
cjal-3229	551	7	(	(	PUNCT
cjal-3229	551	8	e.g.	e.g.	ADV
cjal-3229	551	9	enron	enron	PROPN
cjal-3229	551	10	and	and	CCONJ
cjal-3229	551	11	arthur	arthur	PROPN
cjal-3229	551	12	anderson	anderson	PROPN
cjal-3229	551	13	)	)	PUNCT
cjal-3229	551	14	that	that	SCONJ
cjal-3229	551	15	the	the	DET
cjal-3229	551	16	u.s	u.s	PROPN
cjal-3229	551	17	.	.	PROPN
cjal-3229	551	18	situation	situation	NOUN
cjal-3229	551	19	is	be	AUX
cjal-3229	551	20	far	far	ADV
cjal-3229	551	21	from	from	ADP
cjal-3229	551	22	perfect	perfect	ADJ
cjal-3229	551	23	.	.	PUNCT
cjal-3229	552	1	however	however	ADV
cjal-3229	552	2	,	,	PUNCT
cjal-3229	552	3	knowing	know	VERB
cjal-3229	552	4	what	what	PRON
cjal-3229	552	5	practices	practice	NOUN
cjal-3229	552	6	and	and	CCONJ
cjal-3229	552	7	regulations	regulation	NOUN
cjal-3229	552	8	are	be	AUX
cjal-3229	552	9	currently	currently	ADV
cjal-3229	552	10	used	use	VERB
cjal-3229	552	11	in	in	ADP
cjal-3229	552	12	the	the	DET
cjal-3229	552	13	u.s	u.s	PROPN
cjal-3229	552	14	.	.	PROPN
cjal-3229	552	15	is	be	AUX
cjal-3229	552	16	important	important	ADJ
cjal-3229	552	17	to	to	PART
cjal-3229	552	18	show	show	VERB
cjal-3229	552	19	how	how	SCONJ
cjal-3229	552	20	japan	japan	PROPN
cjal-3229	552	21	differs	differ	VERB
cjal-3229	552	22	from	from	ADP
cjal-3229	552	23	them	they	PRON
cjal-3229	552	24	.	.	PUNCT
cjal-3229	553	1	a.	a.	PROPN
cjal-3229	554	1	the	the	DET
cjal-3229	554	2	securities	security	NOUN
cjal-3229	554	3	exchange	exchange	PROPN
cjal-3229	554	4	laws	law	NOUN
cjal-3229	554	5	the	the	DET
cjal-3229	554	6	securities	securities	PROPN
cjal-3229	554	7	and	and	CCONJ
cjal-3229	554	8	exchange	exchange	PROPN
cjal-3229	554	9	commission	commission	PROPN
cjal-3229	554	10	(	(	PUNCT
cjal-3229	554	11	"	"	PUNCT
cjal-3229	554	12	sec	sec	PROPN
cjal-3229	554	13	"	"	PUNCT
cjal-3229	554	14	)	)	PUNCT
cjal-3229	554	15	relies	rely	VERB
cjal-3229	554	16	on	on	ADP
cjal-3229	554	17	an	an	DET
cjal-3229	554	18	independent	independent	ADJ
cjal-3229	554	19	,	,	PUNCT
cjal-3229	554	20	private	private	ADJ
cjal-3229	554	21	sector	sector	NOUN
cjal-3229	554	22	to	to	PART
cjal-3229	554	23	develop	develop	VERB
cjal-3229	554	24	standards	standard	NOUN
cjal-3229	554	25	in	in	ADP
cjal-3229	554	26	a	a	DET
cjal-3229	554	27	process	process	NOUN
cjal-3229	554	28	that	that	PRON
cjal-3229	554	29	is	be	AUX
cjal-3229	554	30	thorough	thorough	ADJ
cjal-3229	554	31	,	,	PUNCT
cjal-3229	554	32	open	open	ADJ
cjal-3229	554	33	,	,	PUNCT
cjal-3229	554	34	and	and	CCONJ
cjal-3229	554	35	deliberate	deliberate	ADJ
cjal-3229	554	36	.	.	PUNCT
cjal-3229	555	1	while	while	SCONJ
cjal-3229	555	2	the	the	DET
cjal-3229	555	3	sec	sec	PROPN
cjal-3229	555	4	has	have	VERB
cjal-3229	555	5	the	the	DET
cjal-3229	555	6	statutory	statutory	ADJ
cjal-3229	555	7	authority	authority	NOUN
cjal-3229	555	8	to	to	PART
cjal-3229	555	9	establish	establish	VERB
cjal-3229	555	10	accounting	accounting	NOUN
cjal-3229	555	11	principles	principle	NOUN
cjal-3229	555	12	,	,	PUNCT
cjal-3229	555	13	it	it	PRON
cjal-3229	555	14	looks	look	VERB
cjal-3229	555	15	to	to	ADP
cjal-3229	555	16	the	the	DET
cjal-3229	555	17	private	private	ADJ
cjal-3229	555	18	sector	sector	NOUN
cjal-3229	555	19	for	for	ADP
cjal-3229	555	20	leadership	leadership	NOUN
cjal-3229	555	21	in	in	ADP
cjal-3229	555	22	establishing	establish	VERB
cjal-3229	555	23	and	and	CCONJ
cjal-3229	555	24	improving	improve	VERB
cjal-3229	555	25	accounting	accounting	NOUN
cjal-3229	555	26	standards	standard	NOUN
cjal-3229	555	27	.	.	PUNCT
cjal-3229	556	1	114	114	NUM
cjal-3229	556	2	therefore	therefore	ADV
cjal-3229	556	3	,	,	PUNCT
cjal-3229	556	4	the	the	DET
cjal-3229	556	5	quality	quality	NOUN
cjal-3229	556	6	of	of	ADP
cjal-3229	556	7	u.s	u.s	PROPN
cjal-3229	556	8	.	.	PROPN
cjal-3229	556	9	accounting	accounting	NOUN
cjal-3229	556	10	standards	standard	NOUN
cjal-3229	556	11	may	may	AUX
cjal-3229	556	12	be	be	AUX
cjal-3229	556	13	attributed	attribute	VERB
cjal-3229	556	14	in	in	ADP
cjal-3229	556	15	large	large	ADJ
cjal-3229	556	16	part	part	NOUN
cjal-3229	556	17	to	to	ADP
cjal-3229	556	18	the	the	DET
cjal-3229	556	19	practical	practical	ADJ
cjal-3229	556	20	experience	experience	NOUN
cjal-3229	556	21	of	of	ADP
cjal-3229	556	22	the	the	DET
cjal-3229	556	23	private	private	ADJ
cjal-3229	556	24	sector	sector	NOUN
cjal-3229	556	25	as	as	SCONJ
cjal-3229	556	26	overseen	oversee	VERB
cjal-3229	556	27	by	by	ADP
cjal-3229	556	28	the	the	DET
cjal-3229	556	29	sec	sec	PROPN
cjal-3229	556	30	.	.	PUNCT
cjal-3229	557	1	the	the	DET
cjal-3229	557	2	organization	organization	NOUN
cjal-3229	557	3	responsible	responsible	ADJ
cjal-3229	557	4	for	for	ADP
cjal-3229	557	5	reviewing	review	VERB
cjal-3229	557	6	and	and	CCONJ
cjal-3229	557	7	rationalizing	rationalize	VERB
cjal-3229	557	8	these	these	DET
cjal-3229	557	9	standards	standard	NOUN
cjal-3229	557	10	derived	derive	VERB
cjal-3229	557	11	from	from	ADP
cjal-3229	557	12	the	the	DET
cjal-3229	557	13	private	private	ADJ
cjal-3229	557	14	sector	sector	NOUN
cjal-3229	557	15	standards	standard	NOUN
cjal-3229	557	16	is	be	AUX
cjal-3229	557	17	the	the	DET
cjal-3229	557	18	financial	financial	ADJ
cjal-3229	557	19	11	11	NUM
cjal-3229	557	20	4	4	NUM
cjal-3229	557	21	accounting	accounting	NOUN
cjal-3229	557	22	series	series	NOUN
cjal-3229	557	23	release	release	NOUN
cjal-3229	557	24	(	(	PUNCT
cjal-3229	557	25	asr	asr	NOUN
cjal-3229	557	26	)	)	PUNCT
cjal-3229	557	27	no	no	NOUN
cjal-3229	557	28	.	.	NOUN
cjal-3229	557	29	4	4	NUM
cjal-3229	557	30	(	(	PUNCT
cjal-3229	557	31	april	april	PROPN
cjal-3229	557	32	1938	1938	NUM
cjal-3229	557	33	)	)	PUNCT
cjal-3229	557	34	and	and	CCONJ
cjal-3229	557	35	asr	asr	PROPN
cjal-3229	557	36	no	no	INTJ
cjal-3229	557	37	.	.	PROPN
cjal-3229	557	38	150	150	NUM
cjal-3229	557	39	(	(	PUNCT
cjal-3229	557	40	december	december	PROPN
cjal-3229	557	41	1972	1972	NUM
cjal-3229	557	42	)	)	PUNCT
cjal-3229	557	43	.	.	PUNCT
cjal-3229	558	1	see	see	VERB
cjal-3229	558	2	also	also	ADV
cjal-3229	558	3	sec	sec	PROPN
cjal-3229	558	4	codification	codification	NOUN
cjal-3229	558	5	of	of	ADP
cjal-3229	558	6	financial	financial	ADJ
cjal-3229	558	7	reporting	reporting	NOUN
cjal-3229	558	8	policies	policy	NOUN
cjal-3229	558	9	§	§	PROPN
cjal-3229	558	10	101	101	NUM
cjal-3229	558	11	;	;	PUNCT
cjal-3229	558	12	garrett	garrett	PROPN
cjal-3229	558	13	,	,	PUNCT
cjal-3229	558	14	the	the	DET
cjal-3229	558	15	accounting	accounting	NOUN
cjal-3229	558	16	profession	profession	NOUN
cjal-3229	558	17	and	and	CCONJ
cjal-3229	558	18	accounting	accounting	NOUN
cjal-3229	558	19	principles	principle	NOUN
cjal-3229	558	20	,	,	PUNCT
cjal-3229	558	21	address	address	NOUN
cjal-3229	558	22	before	before	ADP
cjal-3229	558	23	second	second	ADJ
cjal-3229	558	24	annual	annual	ADJ
cjal-3229	558	25	robert	robert	PROPN
cjal-3229	558	26	m.	m.	PROPN
cjal-3229	558	27	trueblood	trueblood	PROPN
cjal-3229	558	28	memorial	memorial	ADJ
cjal-3229	558	29	conference	conference	NOUN
cjal-3229	558	30	,	,	PUNCT
cjal-3229	558	31	ill	ill	PROPN
cjal-3229	558	32	.	.	PUNCT
cjal-3229	559	1	c.p.a	c.p.a	PROPN
cjal-3229	559	2	.	.	PUNCT
cjal-3229	560	1	foundation	foundation	PROPN
cjal-3229	560	2	(	(	PUNCT
cjal-3229	560	3	oct	oct	PROPN
cjal-3229	560	4	.	.	PROPN
cjal-3229	560	5	3	3	NUM
cjal-3229	560	6	,	,	PUNCT
cjal-3229	560	7	1975	1975	NUM
cjal-3229	560	8	)	)	PUNCT
cjal-3229	560	9	.	.	PUNCT
cjal-3229	561	1	2004	2004	NUM
cjal-3229	561	2	]	]	PUNCT
cjal-3229	561	3	columbia	columbia	PROPN
cjal-3229	561	4	journal	journal	PROPN
cjal-3229	561	5	of	of	ADP
cjal-3229	561	6	asian	asian	ADJ
cjal-3229	561	7	law	law	NOUN
cjal-3229	561	8	accounting	accounting	NOUN
cjal-3229	561	9	standards	standard	NOUN
cjal-3229	561	10	board	board	NOUN
cjal-3229	561	11	(	(	PUNCT
cjal-3229	561	12	"	"	PUNCT
cjal-3229	561	13	fasb	fasb	NOUN
cjal-3229	561	14	"	"	PUNCT
cjal-3229	561	15	)	)	PUNCT
cjal-3229	561	16	,	,	PUNCT
cjal-3229	561	17	which	which	PRON
cjal-3229	561	18	was	be	AUX
cjal-3229	561	19	established	establish	VERB
cjal-3229	561	20	in	in	ADP
cjal-3229	561	21	1972	1972	NUM
cjal-3229	561	22	.	.	PUNCT
cjal-3229	562	1	the	the	DET
cjal-3229	562	2	fasb	fasb	NOUN
cjal-3229	562	3	's	's	PART
cjal-3229	562	4	standards	standard	NOUN
cjal-3229	562	5	form	form	VERB
cjal-3229	562	6	the	the	DET
cjal-3229	562	7	black	black	ADJ
cjal-3229	562	8	letter	letter	NOUN
cjal-3229	562	9	"	"	PUNCT
cjal-3229	562	10	generally	generally	ADV
cjal-3229	562	11	accepted	accept	VERB
cjal-3229	562	12	accounting	accounting	NOUN
cjal-3229	562	13	principles	principle	NOUN
cjal-3229	562	14	.	.	PUNCT
cjal-3229	562	15	"	"	PUNCT
cjal-3229	563	1	the	the	DET
cjal-3229	563	2	fasb	fasb	NOUN
cjal-3229	563	3	's	's	PART
cjal-3229	563	4	standards	standard	NOUN
cjal-3229	563	5	set	set	VERB
cjal-3229	563	6	forth	forth	ADP
cjal-3229	563	7	recognition	recognition	NOUN
cjal-3229	563	8	,	,	PUNCT
cjal-3229	563	9	measurement	measurement	NOUN
cjal-3229	563	10	,	,	PUNCT
cjal-3229	563	11	and	and	CCONJ
cjal-3229	563	12	disclosure	disclosure	NOUN
cjal-3229	563	13	principles	principle	NOUN
cjal-3229	563	14	to	to	PART
cjal-3229	563	15	be	be	AUX
cjal-3229	563	16	used	use	VERB
cjal-3229	563	17	in	in	ADP
cjal-3229	563	18	preparing	prepare	VERB
cjal-3229	563	19	financial	financial	ADJ
cjal-3229	563	20	statements	statement	NOUN
cjal-3229	563	21	.	.	PUNCT
cjal-3229	564	1	the	the	DET
cjal-3229	564	2	accounting	accounting	NOUN
cjal-3229	564	3	principles	principle	NOUN
cjal-3229	564	4	relating	relate	VERB
cjal-3229	564	5	to	to	ADP
cjal-3229	564	6	the	the	DET
cjal-3229	564	7	accounting	accounting	NOUN
cjal-3229	564	8	treatment	treatment	NOUN
cjal-3229	564	9	of	of	ADP
cjal-3229	564	10	bad	bad	ADJ
cjal-3229	564	11	debts	debt	NOUN
cjal-3229	564	12	are	be	AUX
cjal-3229	564	13	contained	contain	VERB
cjal-3229	564	14	in	in	ADP
cjal-3229	564	15	statement	statement	NOUN
cjal-3229	564	16	of	of	ADP
cjal-3229	564	17	financial	financial	ADJ
cjal-3229	564	18	accounting	accounting	NOUN
cjal-3229	564	19	standards	standard	NOUN
cjal-3229	564	20	(	(	PUNCT
cjal-3229	564	21	"	"	PUNCT
cjal-3229	564	22	fas	fas	ADJ
cjal-3229	564	23	"	"	PUNCT
cjal-3229	564	24	)	)	PUNCT
cjal-3229	564	25	no	no	INTJ
cjal-3229	564	26	.	.	NOUN
cjal-3229	564	27	5	5	NUM
cjal-3229	564	28	,	,	PUNCT
cjal-3229	564	29	"	"	PUNCT
cjal-3229	564	30	accounting	account	VERB
cjal-3229	564	31	for	for	ADP
cjal-3229	564	32	contingencies	contingency	NOUN
cjal-3229	564	33	"	"	PUNCT
cjal-3229	564	34	'	'	NUM
cjal-3229	564	35	115	115	NUM
cjal-3229	564	36	and	and	CCONJ
cjal-3229	564	37	fas	fas	PROPN
cjal-3229	564	38	no	no	PROPN
cjal-3229	564	39	.	.	PROPN
cjal-3229	564	40	15	15	NUM
cjal-3229	564	41	,	,	PUNCT
cjal-3229	564	42	"	"	PUNCT
cjal-3229	564	43	accounting	account	VERB
cjal-3229	564	44	for	for	ADP
cjal-3229	564	45	debtors	debtor	NOUN
cjal-3229	564	46	and	and	CCONJ
cjal-3229	564	47	creditors	creditor	NOUN
cjal-3229	564	48	for	for	ADP
cjal-3229	564	49	troubled	troubled	ADJ
cjal-3229	564	50	debt	debt	NOUN
cjal-3229	564	51	restructurings	restructuring	NOUN
cjal-3229	564	52	,	,	PUNCT
cjal-3229	564	53	"	"	PUNCT
cjal-3229	564	54	'	'	PUNCT
cjal-3229	564	55	16	16	NUM
cjal-3229	564	56	issued	issue	VERB
cjal-3229	564	57	by	by	ADP
cjal-3229	564	58	the	the	DET
cjal-3229	564	59	fasb	fasb	NOUN
cjal-3229	564	60	.	.	PUNCT
cjal-3229	565	1	these	these	DET
cjal-3229	565	2	standards	standard	NOUN
cjal-3229	565	3	determine	determine	VERB
cjal-3229	565	4	the	the	DET
cjal-3229	565	5	timing	timing	NOUN
cjal-3229	565	6	and	and	CCONJ
cjal-3229	565	7	adequacy	adequacy	NOUN
cjal-3229	565	8	of	of	ADP
cjal-3229	565	9	specific	specific	ADJ
cjal-3229	565	10	provisions	provision	NOUN
cjal-3229	565	11	.	.	PUNCT
cjal-3229	566	1	specifically	specifically	ADV
cjal-3229	566	2	,	,	PUNCT
cjal-3229	566	3	an	an	DET
cjal-3229	566	4	estimated	estimate	VERB
cjal-3229	566	5	loss	loss	NOUN
cjal-3229	566	6	is	be	AUX
cjal-3229	566	7	accrued	accrue	VERB
cjal-3229	566	8	by	by	ADP
cjal-3229	566	9	a	a	DET
cjal-3229	566	10	charge	charge	NOUN
cjal-3229	566	11	to	to	AUX
cjal-3229	566	12	income	income	VERB
cjal-3229	566	13	if	if	SCONJ
cjal-3229	566	14	it	it	PRON
cjal-3229	566	15	is	be	AUX
cjal-3229	566	16	expected	expect	VERB
cjal-3229	566	17	that	that	SCONJ
cjal-3229	566	18	an	an	DET
cjal-3229	566	19	asset	asset	NOUN
cjal-3229	566	20	has	have	AUX
cjal-3229	566	21	been	be	AUX
cjal-3229	566	22	impaired	impair	VERB
cjal-3229	566	23	or	or	CCONJ
cjal-3229	566	24	a	a	DET
cjal-3229	566	25	liability	liability	NOUN
cjal-3229	566	26	has	have	AUX
cjal-3229	566	27	been	be	AUX
cjal-3229	566	28	incurred	incur	VERB
cjal-3229	566	29	and	and	CCONJ
cjal-3229	566	30	if	if	SCONJ
cjal-3229	566	31	the	the	DET
cjal-3229	566	32	amount	amount	NOUN
cjal-3229	566	33	of	of	ADP
cjal-3229	566	34	the	the	DET
cjal-3229	566	35	loss	loss	NOUN
cjal-3229	566	36	can	can	AUX
cjal-3229	566	37	be	be	AUX
cjal-3229	566	38	reasonably	reasonably	ADV
cjal-3229	566	39	estimated	estimate	VERB
cjal-3229	566	40	.	.	PUNCT
cjal-3229	567	1	the	the	DET
cjal-3229	567	2	standards	standard	NOUN
cjal-3229	567	3	go	go	VERB
cjal-3229	567	4	further	far	ADV
cjal-3229	567	5	with	with	ADP
cjal-3229	567	6	regard	regard	NOUN
cjal-3229	567	7	to	to	ADP
cjal-3229	567	8	impaired	impaired	ADJ
cjal-3229	567	9	assets	asset	NOUN
cjal-3229	567	10	and	and	CCONJ
cjal-3229	567	11	loans	loan	NOUN
cjal-3229	567	12	.	.	PUNCT
cjal-3229	568	1	impaired	impaired	ADJ
cjal-3229	568	2	loans	loan	NOUN
cjal-3229	568	3	are	be	AUX
cjal-3229	568	4	to	to	PART
cjal-3229	568	5	be	be	AUX
cjal-3229	568	6	measured	measure	VERB
cjal-3229	568	7	based	base	VERB
cjal-3229	568	8	upon	upon	SCONJ
cjal-3229	568	9	the	the	DET
cjal-3229	568	10	present	present	ADJ
cjal-3229	568	11	realizable	realizable	ADJ
cjal-3229	568	12	cash	cash	NOUN
cjal-3229	568	13	value.1	value.1	PROPN
cjal-3229	568	14	17	17	NUM
cjal-3229	568	15	the	the	DET
cjal-3229	568	16	present	present	ADJ
cjal-3229	568	17	realizable	realizable	ADJ
cjal-3229	568	18	cash	cash	NOUN
cjal-3229	568	19	value	value	NOUN
cjal-3229	568	20	is	be	AUX
cjal-3229	568	21	defined	define	VERB
cjal-3229	568	22	as	as	ADP
cjal-3229	568	23	the	the	DET
cjal-3229	568	24	present	present	ADJ
cjal-3229	568	25	value	value	NOUN
cjal-3229	568	26	of	of	ADP
cjal-3229	568	27	expected	expect	VERB
cjal-3229	568	28	cash	cash	NOUN
cjal-3229	568	29	flows	flow	NOUN
cjal-3229	568	30	discounted	discount	VERB
cjal-3229	568	31	at	at	ADP
cjal-3229	568	32	the	the	DET
cjal-3229	568	33	loan	loan	NOUN
cjal-3229	568	34	's	's	PART
cjal-3229	568	35	effective	effective	ADJ
cjal-3229	568	36	interest	interest	NOUN
cjal-3229	568	37	rate	rate	NOUN
cjal-3229	568	38	.	.	PUNCT
cjal-3229	568	39	"	"	PUNCT
cjal-3229	569	1	8	8	NUM
cjal-3229	569	2	1.5	1.5	NUM
cjal-3229	569	3	accounting	accounting	NOUN
cjal-3229	569	4	for	for	ADP
cjal-3229	569	5	contingencies	contingency	NOUN
cjal-3229	569	6	,	,	PUNCT
cjal-3229	569	7	statement	statement	NOUN
cjal-3229	569	8	of	of	ADP
cjal-3229	569	9	financial	financial	ADJ
cjal-3229	569	10	accounting	accounting	NOUN
cjal-3229	569	11	standards	standard	NOUN
cjal-3229	569	12	no	no	INTJ
cjal-3229	569	13	.	.	NOUN
cjal-3229	569	14	5	5	NUM
cjal-3229	569	15	(	(	PUNCT
cjal-3229	569	16	financial	financial	ADJ
cjal-3229	569	17	accounting	accounting	NOUN
cjal-3229	569	18	standards	standard	NOUN
cjal-3229	569	19	bd	bd	PROPN
cjal-3229	569	20	.	.	PROPN
cjal-3229	569	21	1975	1975	NUM
cjal-3229	569	22	)	)	PUNCT
cjal-3229	569	23	is	be	AUX
cjal-3229	569	24	summarized	summarize	VERB
cjal-3229	569	25	as	as	SCONJ
cjal-3229	569	26	follows	follow	VERB
cjal-3229	569	27	:	:	PUNCT
cjal-3229	569	28	this	this	DET
cjal-3229	569	29	statement	statement	NOUN
cjal-3229	569	30	establishes	establish	VERB
cjal-3229	569	31	standards	standard	NOUN
cjal-3229	569	32	of	of	ADP
cjal-3229	569	33	financial	financial	ADJ
cjal-3229	569	34	accounting	accounting	NOUN
cjal-3229	569	35	and	and	CCONJ
cjal-3229	569	36	reporting	report	VERB
cjal-3229	569	37	for	for	ADP
cjal-3229	569	38	loss	loss	NOUN
cjal-3229	569	39	contingencies	contingency	NOUN
cjal-3229	569	40	.	.	PUNCT
cjal-3229	570	1	it	it	PRON
cjal-3229	570	2	requires	require	VERB
cjal-3229	570	3	accrual	accrual	ADJ
cjal-3229	570	4	by	by	ADP
cjal-3229	570	5	a	a	DET
cjal-3229	570	6	charge	charge	NOUN
cjal-3229	570	7	to	to	ADP
cjal-3229	570	8	income	income	NOUN
cjal-3229	570	9	(	(	PUNCT
cjal-3229	570	10	and	and	CCONJ
cjal-3229	570	11	disclosure	disclosure	NOUN
cjal-3229	570	12	)	)	PUNCT
cjal-3229	570	13	for	for	ADP
cjal-3229	570	14	an	an	DET
cjal-3229	570	15	estimated	estimate	VERB
cjal-3229	570	16	loss	loss	NOUN
cjal-3229	570	17	from	from	ADP
cjal-3229	570	18	a	a	DET
cjal-3229	570	19	loss	loss	NOUN
cjal-3229	570	20	contingency	contingency	NOUN
cjal-3229	570	21	if	if	SCONJ
cjal-3229	570	22	two	two	NUM
cjal-3229	570	23	conditions	condition	NOUN
cjal-3229	570	24	are	be	AUX
cjal-3229	570	25	met	meet	VERB
cjal-3229	570	26	:	:	PUNCT
cjal-3229	570	27	(	(	PUNCT
cjal-3229	570	28	a	a	X
cjal-3229	570	29	)	)	PUNCT
cjal-3229	570	30	information	information	NOUN
cjal-3229	570	31	available	available	ADJ
cjal-3229	570	32	prior	prior	ADV
cjal-3229	570	33	to	to	ADP
cjal-3229	570	34	issuance	issuance	NOUN
cjal-3229	570	35	of	of	ADP
cjal-3229	570	36	the	the	DET
cjal-3229	570	37	financial	financial	ADJ
cjal-3229	570	38	statements	statement	NOUN
cjal-3229	570	39	indicates	indicate	VERB
cjal-3229	570	40	that	that	SCONJ
cjal-3229	570	41	it	it	PRON
cjal-3229	570	42	is	be	AUX
cjal-3229	570	43	probable	probable	ADJ
cjal-3229	570	44	that	that	SCONJ
cjal-3229	570	45	an	an	DET
cjal-3229	570	46	asset	asset	NOUN
cjal-3229	570	47	had	have	AUX
cjal-3229	570	48	been	be	AUX
cjal-3229	570	49	impaired	impair	VERB
cjal-3229	570	50	or	or	CCONJ
cjal-3229	570	51	a	a	DET
cjal-3229	570	52	liability	liability	NOUN
cjal-3229	570	53	had	have	AUX
cjal-3229	570	54	been	be	AUX
cjal-3229	570	55	incurred	incur	VERB
cjal-3229	570	56	at	at	ADP
cjal-3229	570	57	the	the	DET
cjal-3229	570	58	date	date	NOUN
cjal-3229	570	59	of	of	ADP
cjal-3229	570	60	the	the	DET
cjal-3229	570	61	financial	financial	ADJ
cjal-3229	570	62	statements	statement	NOUN
cjal-3229	570	63	,	,	PUNCT
cjal-3229	570	64	and	and	CCONJ
cjal-3229	570	65	(	(	PUNCT
cjal-3229	570	66	b	b	X
cjal-3229	570	67	)	)	PUNCT
cjal-3229	570	68	the	the	DET
cjal-3229	570	69	amount	amount	NOUN
cjal-3229	570	70	of	of	ADP
cjal-3229	570	71	loss	loss	NOUN
cjal-3229	570	72	can	can	AUX
cjal-3229	570	73	be	be	AUX
cjal-3229	570	74	reasonably	reasonably	ADV
cjal-3229	570	75	estimated	estimate	VERB
cjal-3229	570	76	.	.	PUNCT
cjal-3229	571	1	available	available	ADJ
cjal-3229	571	2	at	at	ADP
cjal-3229	571	3	http://www.fasb.org/st/summarv/stsum5.shtml	http://www.fasb.org/st/summarv/stsum5.shtml	PROPN
cjal-3229	571	4	.	.	PUNCT
cjal-3229	572	1	116accounting	116accounting	PROPN
cjal-3229	572	2	for	for	ADP
cjal-3229	572	3	debtors	debtor	NOUN
cjal-3229	572	4	and	and	CCONJ
cjal-3229	572	5	creditors	creditor	NOUN
cjal-3229	572	6	for	for	ADP
cjal-3229	572	7	troubled	troubled	ADJ
cjal-3229	572	8	debt	debt	NOUN
cjal-3229	572	9	restructurings	restructuring	NOUN
cjal-3229	572	10	,	,	PUNCT
cjal-3229	572	11	statement	statement	NOUN
cjal-3229	572	12	of	of	ADP
cjal-3229	572	13	financial	financial	ADJ
cjal-3229	572	14	accounting	accounting	NOUN
cjal-3229	572	15	standards	standard	NOUN
cjal-3229	572	16	no	no	INTJ
cjal-3229	572	17	.	.	NOUN
cjal-3229	572	18	15	15	NUM
cjal-3229	572	19	(	(	PUNCT
cjal-3229	572	20	financial	financial	ADJ
cjal-3229	572	21	accounting	accounting	NOUN
cjal-3229	572	22	standards	standard	NOUN
cjal-3229	572	23	bd	bd	PROPN
cjal-3229	572	24	.	.	PROPN
cjal-3229	572	25	1977	1977	NUM
cjal-3229	572	26	)	)	PUNCT
cjal-3229	572	27	is	be	AUX
cjal-3229	572	28	summarized	summarize	VERB
cjal-3229	572	29	as	as	SCONJ
cjal-3229	572	30	follows	follow	VERB
cjal-3229	572	31	:	:	PUNCT
cjal-3229	572	32	this	this	DET
cjal-3229	572	33	statement	statement	NOUN
cjal-3229	572	34	establishes	establish	VERB
cjal-3229	572	35	standards	standard	NOUN
cjal-3229	572	36	of	of	ADP
cjal-3229	572	37	financial	financial	ADJ
cjal-3229	572	38	accounting	accounting	NOUN
cjal-3229	572	39	and	and	CCONJ
cjal-3229	572	40	reporting	reporting	NOUN
cjal-3229	572	41	by	by	ADP
cjal-3229	572	42	the	the	DET
cjal-3229	572	43	debtor	debtor	NOUN
cjal-3229	572	44	and	and	CCONJ
cjal-3229	572	45	by	by	ADP
cjal-3229	572	46	the	the	DET
cjal-3229	572	47	creditor	creditor	NOUN
cjal-3229	572	48	for	for	ADP
cjal-3229	572	49	a	a	DET
cjal-3229	572	50	troubled	troubled	ADJ
cjal-3229	572	51	debt	debt	NOUN
cjal-3229	572	52	restructuring	restructuring	NOUN
cjal-3229	572	53	.	.	PUNCT
cjal-3229	573	1	this	this	DET
cjal-3229	573	2	statement	statement	NOUN
cjal-3229	573	3	requires	require	VERB
cjal-3229	573	4	adjustments	adjustment	NOUN
cjal-3229	573	5	in	in	ADP
cjal-3229	573	6	payment	payment	NOUN
cjal-3229	573	7	terms	term	NOUN
cjal-3229	573	8	from	from	ADP
cjal-3229	573	9	a	a	DET
cjal-3229	573	10	troubled	troubled	ADJ
cjal-3229	573	11	debt	debt	NOUN
cjal-3229	573	12	restructuring	restructuring	NOUN
cjal-3229	573	13	generally	generally	ADV
cjal-3229	573	14	to	to	PART
cjal-3229	573	15	be	be	AUX
cjal-3229	573	16	considered	consider	VERB
cjal-3229	573	17	adjustments	adjustment	NOUN
cjal-3229	573	18	of	of	ADP
cjal-3229	573	19	the	the	DET
cjal-3229	573	20	yield	yield	NOUN
cjal-3229	573	21	(	(	PUNCT
cjal-3229	573	22	effective	effective	ADJ
cjal-3229	573	23	interest	interest	NOUN
cjal-3229	573	24	rate	rate	NOUN
cjal-3229	573	25	)	)	PUNCT
cjal-3229	573	26	of	of	ADP
cjal-3229	573	27	the	the	DET
cjal-3229	573	28	loan	loan	NOUN
cjal-3229	573	29	.	.	PUNCT
cjal-3229	574	1	so	so	ADV
cjal-3229	574	2	long	long	ADV
cjal-3229	574	3	as	as	SCONJ
cjal-3229	574	4	the	the	DET
cjal-3229	574	5	aggregate	aggregate	ADJ
cjal-3229	574	6	payments	payment	NOUN
cjal-3229	574	7	(	(	PUNCT
cjal-3229	574	8	both	both	CCONJ
cjal-3229	574	9	principal	principal	NOUN
cjal-3229	574	10	and	and	CCONJ
cjal-3229	574	11	interest	interest	NOUN
cjal-3229	574	12	)	)	PUNCT
cjal-3229	574	13	to	to	PART
cjal-3229	574	14	be	be	AUX
cjal-3229	574	15	received	receive	VERB
cjal-3229	574	16	by	by	ADP
cjal-3229	574	17	the	the	DET
cjal-3229	574	18	creditor	creditor	NOUN
cjal-3229	574	19	are	be	AUX
cjal-3229	574	20	not	not	PART
cjal-3229	574	21	less	less	ADJ
cjal-3229	574	22	than	than	ADP
cjal-3229	574	23	the	the	DET
cjal-3229	574	24	creditor	creditor	NOUN
cjal-3229	574	25	's	's	PART
cjal-3229	574	26	carrying	carrying	NOUN
cjal-3229	574	27	amount	amount	NOUN
cjal-3229	574	28	of	of	ADP
cjal-3229	574	29	the	the	DET
cjal-3229	574	30	loan	loan	NOUN
cjal-3229	574	31	,	,	PUNCT
cjal-3229	574	32	the	the	DET
cjal-3229	574	33	creditor	creditor	NOUN
cjal-3229	574	34	recognizes	recognize	VERB
cjal-3229	574	35	no	no	DET
cjal-3229	574	36	loss	loss	NOUN
cjal-3229	574	37	,	,	PUNCT
cjal-3229	574	38	only	only	ADV
cjal-3229	574	39	a	a	DET
cjal-3229	574	40	lower	low	ADJ
cjal-3229	574	41	yield	yield	NOUN
cjal-3229	574	42	over	over	ADP
cjal-3229	574	43	the	the	DET
cjal-3229	574	44	term	term	NOUN
cjal-3229	574	45	of	of	ADP
cjal-3229	574	46	the	the	DET
cjal-3229	574	47	restructured	restructure	VERB
cjal-3229	574	48	debt	debt	NOUN
cjal-3229	574	49	.	.	PUNCT
cjal-3229	575	1	similarly	similarly	ADV
cjal-3229	575	2	,	,	PUNCT
cjal-3229	575	3	the	the	DET
cjal-3229	575	4	debtor	debtor	NOUN
cjal-3229	575	5	recognizes	recognize	VERB
cjal-3229	575	6	no	no	DET
cjal-3229	575	7	gain	gain	NOUN
cjal-3229	575	8	unless	unless	SCONJ
cjal-3229	575	9	the	the	DET
cjal-3229	575	10	aggregate	aggregate	ADJ
cjal-3229	575	11	future	future	ADJ
cjal-3229	575	12	payments	payment	NOUN
cjal-3229	575	13	(	(	PUNCT
cjal-3229	575	14	including	include	VERB
cjal-3229	575	15	amounts	amount	NOUN
cjal-3229	575	16	contingently	contingently	ADV
cjal-3229	575	17	payable	payable	ADJ
cjal-3229	575	18	)	)	PUNCT
cjal-3229	575	19	are	be	AUX
cjal-3229	575	20	less	less	ADJ
cjal-3229	575	21	than	than	ADP
cjal-3229	575	22	the	the	DET
cjal-3229	575	23	debtor	debtor	NOUN
cjal-3229	575	24	's	's	PART
cjal-3229	575	25	recorded	record	VERB
cjal-3229	575	26	liability	liability	NOUN
cjal-3229	575	27	.	.	PUNCT
cjal-3229	576	1	available	available	ADJ
cjal-3229	576	2	at	at	ADP
cjal-3229	576	3	http://www.fasb.org/pdf/fasl	http://www.fasb.org/pdf/fasl	PROPN
cjal-3229	576	4	5.pdf	5.pdf	PROPN
cjal-3229	576	5	.	.	PUNCT
cjal-3229	577	1	117	117	NUM
cjal-3229	577	2	see	see	NOUN
cjal-3229	577	3	restatement	restatement	NOUN
cjal-3229	577	4	and	and	CCONJ
cjal-3229	577	5	revision	revision	NOUN
cjal-3229	577	6	of	of	ADP
cjal-3229	577	7	accounting	accounting	NOUN
cjal-3229	577	8	research	research	NOUN
cjal-3229	577	9	bulletins	bulletin	NOUN
cjal-3229	577	10	,	,	PUNCT
cjal-3229	577	11	accounting	account	VERB
cjal-3229	577	12	research	research	NOUN
cjal-3229	577	13	bulletin	bulletin	NOUN
cjal-3229	577	14	no	no	INTJ
cjal-3229	577	15	.	.	PROPN
cjal-3229	577	16	43	43	NUM
cjal-3229	577	17	(	(	PUNCT
cjal-3229	577	18	1953	1953	NUM
cjal-3229	577	19	)	)	PUNCT
cjal-3229	577	20	(	(	PUNCT
cjal-3229	577	21	replaced	replace	VERB
cjal-3229	577	22	arb	arb	NOUN
cjal-3229	577	23	's	's	PART
cjal-3229	577	24	issued	issue	VERB
cjal-3229	577	25	september	september	PROPN
cjal-3229	577	26	1939	1939	NUM
cjal-3229	577	27	-	-	SYM
cjal-3229	577	28	january	january	PROPN
cjal-3229	577	29	1953	1953	NUM
cjal-3229	577	30	)	)	PUNCT
cjal-3229	577	31	,	,	PUNCT
cjal-3229	577	32	chapter	chapter	NOUN
cjal-3229	577	33	3a-9	3a-9	PROPN
cjal-3229	577	34	.	.	PUNCT
cjal-3229	578	1	it	it	PRON
cjal-3229	578	2	stipulates	stipulate	VERB
cjal-3229	578	3	:	:	PUNCT
cjal-3229	578	4	the	the	DET
cjal-3229	578	5	amounts	amount	NOUN
cjal-3229	578	6	at	at	ADP
cjal-3229	578	7	which	which	PRON
cjal-3229	578	8	various	various	ADJ
cjal-3229	578	9	current	current	ADJ
cjal-3229	578	10	assets	asset	NOUN
cjal-3229	578	11	are	be	AUX
cjal-3229	578	12	carried	carry	VERB
cjal-3229	578	13	do	do	AUX
cjal-3229	578	14	not	not	PART
cjal-3229	578	15	always	always	ADV
cjal-3229	578	16	represent	represent	VERB
cjal-3229	578	17	their	their	PRON
cjal-3229	578	18	present	present	ADJ
cjal-3229	578	19	realizable	realizable	ADJ
cjal-3229	578	20	cash	cash	NOUN
cjal-3229	578	21	values	value	NOUN
cjal-3229	578	22	.	.	PUNCT
cjal-3229	579	1	accounts	account	VERB
cjal-3229	579	2	receivable	receivable	ADJ
cjal-3229	579	3	net	net	NOUN
cjal-3229	579	4	of	of	ADP
cjal-3229	579	5	allowances	allowance	NOUN
cjal-3229	579	6	for	for	ADP
cjal-3229	579	7	uncollectible	uncollectible	ADJ
cjal-3229	579	8	accounts	account	NOUN
cjal-3229	579	9	,	,	PUNCT
cjal-3229	579	10	and	and	CCONJ
cjal-3229	579	11	for	for	ADP
cjal-3229	579	12	unearned	unearned	ADJ
cjal-3229	579	13	discounts	discount	NOUN
cjal-3229	579	14	where	where	SCONJ
cjal-3229	579	15	unearned	unearned	ADJ
cjal-3229	579	16	discounts	discount	NOUN
cjal-3229	579	17	are	be	AUX
cjal-3229	579	18	considered	consider	VERB
cjal-3229	579	19	,	,	PUNCT
cjal-3229	579	20	are	be	AUX
cjal-3229	579	21	effectively	effectively	ADV
cjal-3229	579	22	stated	state	VERB
cjal-3229	579	23	at	at	ADP
cjal-3229	579	24	the	the	DET
cjal-3229	579	25	amount	amount	NOUN
cjal-3229	579	26	of	of	ADP
cjal-3229	579	27	cash	cash	NOUN
cjal-3229	579	28	estimated	estimate	VERB
cjal-3229	579	29	as	as	ADP
cjal-3229	579	30	realizable	realizable	ADJ
cjal-3229	579	31	.	.	PUNCT
cjal-3229	580	1	118accounting	118accounte	VERB
cjal-3229	580	2	by	by	ADP
cjal-3229	580	3	creditors	creditor	NOUN
cjal-3229	580	4	for	for	ADP
cjal-3229	580	5	impairment	impairment	NOUN
cjal-3229	580	6	of	of	ADP
cjal-3229	580	7	a	a	DET
cjal-3229	580	8	loan	loan	NOUN
cjal-3229	580	9	,	,	PUNCT
cjal-3229	580	10	statement	statement	NOUN
cjal-3229	580	11	of	of	ADP
cjal-3229	580	12	financial	financial	ADJ
cjal-3229	580	13	accounting	accounting	NOUN
cjal-3229	580	14	[	[	X
cjal-3229	580	15	18:1	18:1	NUM
cjal-3229	580	16	regulations	regulation	NOUN
cjal-3229	580	17	on	on	ADP
cjal-3229	580	18	problem	problem	NOUN
cjal-3229	580	19	loans	loan	NOUN
cjal-3229	580	20	in	in	ADP
cjal-3229	580	21	japan	japan	PROPN
cjal-3229	580	22	b.	b.	PROPN
cjal-3229	580	23	corporate	corporate	ADJ
cjal-3229	580	24	tax	tax	NOUN
cjal-3229	580	25	laws	law	NOUN
cjal-3229	580	26	the	the	DET
cjal-3229	580	27	purpose	purpose	NOUN
cjal-3229	580	28	of	of	ADP
cjal-3229	580	29	the	the	DET
cjal-3229	580	30	corporate	corporate	ADJ
cjal-3229	580	31	tax	tax	NOUN
cjal-3229	580	32	laws	law	NOUN
cjal-3229	580	33	is	be	AUX
cjal-3229	580	34	to	to	PART
cjal-3229	580	35	shelter	shelter	VERB
cjal-3229	580	36	a	a	DET
cjal-3229	580	37	portion	portion	NOUN
cjal-3229	580	38	of	of	ADP
cjal-3229	580	39	the	the	DET
cjal-3229	580	40	bank	bank	NOUN
cjal-3229	580	41	's	's	PART
cjal-3229	580	42	current	current	ADJ
cjal-3229	580	43	earnings	earning	NOUN
cjal-3229	580	44	from	from	ADP
cjal-3229	580	45	taxes	taxis	NOUN
cjal-3229	580	46	to	to	PART
cjal-3229	580	47	help	help	VERB
cjal-3229	580	48	the	the	DET
cjal-3229	580	49	bank	bank	NOUN
cjal-3229	580	50	create	create	VERB
cjal-3229	580	51	a	a	DET
cjal-3229	580	52	reserve	reserve	NOUN
cjal-3229	580	53	to	to	PART
cjal-3229	580	54	mitigate	mitigate	VERB
cjal-3229	580	55	the	the	DET
cjal-3229	580	56	effect	effect	NOUN
cjal-3229	580	57	of	of	ADP
cjal-3229	580	58	bad	bad	ADJ
cjal-3229	580	59	loans	loan	NOUN
cjal-3229	580	60	.	.	PUNCT
cjal-3229	581	1	the	the	DET
cjal-3229	581	2	amount	amount	NOUN
cjal-3229	581	3	of	of	ADP
cjal-3229	581	4	losses	loss	NOUN
cjal-3229	581	5	from	from	ADP
cjal-3229	581	6	bad	bad	ADJ
cjal-3229	581	7	debts	debt	NOUN
cjal-3229	581	8	is	be	AUX
cjal-3229	581	9	deducted	deduct	VERB
cjal-3229	581	10	annually	annually	ADV
cjal-3229	581	11	from	from	ADP
cjal-3229	581	12	current	current	ADJ
cjal-3229	581	13	revenues	revenue	NOUN
cjal-3229	581	14	before	before	ADP
cjal-3229	581	15	taxes	taxis	NOUN
cjal-3229	581	16	.	.	PUNCT
cjal-3229	582	1	prior	prior	ADV
cjal-3229	582	2	to	to	ADP
cjal-3229	582	3	the	the	DET
cjal-3229	582	4	passage	passage	NOUN
cjal-3229	582	5	of	of	ADP
cjal-3229	582	6	the	the	DET
cjal-3229	582	7	tax	tax	NOUN
cjal-3229	582	8	reform	reform	NOUN
cjal-3229	582	9	act	act	NOUN
cjal-3229	582	10	of	of	ADP
cjal-3229	582	11	1986,119	1986,119	NUM
cjal-3229	582	12	all	all	PRON
cjal-3229	582	13	u.s	u.s	PROPN
cjal-3229	582	14	.	.	PROPN
cjal-3229	582	15	banks	bank	NOUN
cjal-3229	582	16	calculated	calculate	VERB
cjal-3229	582	17	their	their	PRON
cjal-3229	582	18	deductions	deduction	NOUN
cjal-3229	582	19	for	for	ADP
cjal-3229	582	20	losses	loss	NOUN
cjal-3229	582	21	from	from	ADP
cjal-3229	582	22	bad	bad	ADJ
cjal-3229	582	23	debts	debt	NOUN
cjal-3229	582	24	using	use	VERB
cjal-3229	582	25	either	either	ADV
cjal-3229	582	26	:	:	PUNCT
cjal-3229	582	27	(	(	PUNCT
cjal-3229	582	28	1	1	X
cjal-3229	582	29	)	)	PUNCT
cjal-3229	582	30	the	the	DET
cjal-3229	582	31	"	"	PUNCT
cjal-3229	582	32	experience	experience	NOUN
cjal-3229	582	33	method	method	NOUN
cjal-3229	582	34	"	"	PUNCT
cjal-3229	582	35	(	(	PUNCT
cjal-3229	582	36	in	in	ADP
cjal-3229	582	37	which	which	PRON
cjal-3229	582	38	the	the	DET
cjal-3229	582	39	amount	amount	NOUN
cjal-3229	582	40	of	of	ADP
cjal-3229	582	41	deductible	deductible	ADJ
cjal-3229	582	42	bad	bad	ADJ
cjal-3229	582	43	debt	debt	NOUN
cjal-3229	582	44	expense	expense	NOUN
cjal-3229	582	45	is	be	AUX
cjal-3229	582	46	defined	define	VERB
cjal-3229	582	47	as	as	ADP
cjal-3229	582	48	the	the	DET
cjal-3229	582	49	product	product	NOUN
cjal-3229	582	50	of	of	ADP
cjal-3229	582	51	the	the	DET
cjal-3229	582	52	average	average	ADJ
cjal-3229	582	53	ratio	ratio	NOUN
cjal-3229	582	54	of	of	ADP
cjal-3229	582	55	net	net	ADJ
cjal-3229	582	56	loan	loan	NOUN
cjal-3229	582	57	charges	charge	NOUN
cjal-3229	582	58	to	to	ADP
cjal-3229	582	59	total	total	ADJ
cjal-3229	582	60	loans	loan	NOUN
cjal-3229	582	61	in	in	ADP
cjal-3229	582	62	the	the	DET
cjal-3229	582	63	most	most	ADV
cjal-3229	582	64	recent	recent	ADJ
cjal-3229	582	65	six	six	NUM
cjal-3229	582	66	years	year	NOUN
cjal-3229	582	67	times	time	NOUN
cjal-3229	582	68	the	the	DET
cjal-3229	582	69	current	current	ADJ
cjal-3229	582	70	total	total	NOUN
cjal-3229	582	71	of	of	ADP
cjal-3229	582	72	outstanding	outstanding	ADJ
cjal-3229	582	73	loans	loan	NOUN
cjal-3229	582	74	)	)	PUNCT
cjal-3229	582	75	,	,	PUNCT
cjal-3229	582	76	or	or	CCONJ
cjal-3229	582	77	(	(	PUNCT
cjal-3229	582	78	2	2	X
cjal-3229	582	79	)	)	PUNCT
cjal-3229	582	80	the	the	DET
cjal-3229	582	81	"	"	PUNCT
cjal-3229	582	82	reserve	reserve	NOUN
cjal-3229	582	83	method	method	NOUN
cjal-3229	582	84	"	"	PUNCT
cjal-3229	582	85	(	(	PUNCT
cjal-3229	582	86	which	which	PRON
cjal-3229	582	87	allows	allow	VERB
cjal-3229	582	88	banks	bank	NOUN
cjal-3229	582	89	to	to	PART
cjal-3229	582	90	deduct	deduct	VERB
cjal-3229	582	91	automatically	automatically	ADV
cjal-3229	582	92	,	,	PUNCT
cjal-3229	582	93	without	without	ADP
cjal-3229	582	94	being	be	AUX
cjal-3229	582	95	taxed	tax	VERB
cjal-3229	582	96	,	,	PUNCT
cjal-3229	582	97	up	up	ADP
cjal-3229	582	98	to	to	PART
cjal-3229	582	99	0.6	0.6	NUM
cjal-3229	582	100	percent	percent	NOUN
cjal-3229	582	101	of	of	ADP
cjal-3229	582	102	their	their	PRON
cjal-3229	582	103	eligible	eligible	ADJ
cjal-3229	582	104	loans	loan	NOUN
cjal-3229	582	105	at	at	ADP
cjal-3229	582	106	year	year	NOUN
cjal-3229	582	107	-	-	PUNCT
cjal-3229	582	108	end	end	NOUN
cjal-3229	582	109	)	)	PUNCT
cjal-3229	582	110	.	.	PUNCT
cjal-3229	583	1	u.s	u.s	PROPN
cjal-3229	583	2	.	.	PROPN
cjal-3229	583	3	banks	bank	NOUN
cjal-3229	583	4	could	could	AUX
cjal-3229	583	5	choose	choose	VERB
cjal-3229	583	6	between	between	ADP
cjal-3229	583	7	these	these	DET
cjal-3229	583	8	two	two	NUM
cjal-3229	583	9	different	different	ADJ
cjal-3229	583	10	expensing	expense	VERB
cjal-3229	583	11	methods	method	NOUN
cjal-3229	583	12	based	base	VERB
cjal-3229	583	13	on	on	ADP
cjal-3229	583	14	which	which	PRON
cjal-3229	583	15	one	one	NUM
cjal-3229	583	16	results	result	VERB
cjal-3229	583	17	in	in	ADP
cjal-3229	583	18	the	the	DET
cjal-3229	583	19	greatest	great	ADJ
cjal-3229	583	20	tax	tax	NOUN
cjal-3229	583	21	savings	saving	NOUN
cjal-3229	583	22	.	.	PUNCT
cjal-3229	584	1	the	the	DET
cjal-3229	584	2	tax	tax	NOUN
cjal-3229	584	3	reform	reform	PROPN
cjal-3229	584	4	act	act	NOUN
cjal-3229	584	5	of	of	ADP
cjal-3229	584	6	1986	1986	NUM
cjal-3229	584	7	requires	require	VERB
cjal-3229	584	8	large	large	ADJ
cjal-3229	584	9	u.s	u.s	PROPN
cjal-3229	584	10	.	.	PROPN
cjal-3229	584	11	banks	bank	NOUN
cjal-3229	584	12	and	and	CCONJ
cjal-3229	584	13	bank	bank	NOUN
cjal-3229	584	14	holding	hold	VERB
cjal-3229	584	15	companies	company	NOUN
cjal-3229	584	16	to	to	PART
cjal-3229	584	17	use	use	VERB
cjal-3229	584	18	the	the	DET
cjal-3229	584	19	"	"	PUNCT
cjal-3229	584	20	specific	specific	ADJ
cjal-3229	584	21	charge	charge	NOUN
cjal-3229	584	22	-	-	PUNCT
cjal-3229	584	23	off	off	ADP
cjal-3229	584	24	method	method	NOUN
cjal-3229	584	25	,	,	PUNCT
cjal-3229	584	26	"	"	PUNCT
cjal-3229	584	27	which	which	PRON
cjal-3229	584	28	allows	allow	VERB
cjal-3229	584	29	them	they	PRON
cjal-3229	584	30	to	to	PART
cjal-3229	584	31	add	add	VERB
cjal-3229	584	32	,	,	PUNCT
cjal-3229	584	33	out	out	ADP
cjal-3229	584	34	of	of	ADP
cjal-3229	584	35	pretax	pretax	ADJ
cjal-3229	584	36	income	income	NOUN
cjal-3229	584	37	,	,	PUNCT
cjal-3229	584	38	no	no	PRON
cjal-3229	584	39	more	more	ADJ
cjal-3229	584	40	than	than	ADP
cjal-3229	584	41	the	the	DET
cjal-3229	584	42	amount	amount	NOUN
cjal-3229	584	43	of	of	ADP
cjal-3229	584	44	those	those	DET
cjal-3229	584	45	loans	loan	NOUN
cjal-3229	584	46	actually	actually	ADV
cjal-3229	584	47	written	write	VERB
cjal-3229	584	48	off	off	ADP
cjal-3229	584	49	as	as	ADV
cjal-3229	584	50	uncollectible	uncollectible	ADJ
cjal-3229	584	51	to	to	ADP
cjal-3229	584	52	loan	loan	NOUN
cjal-3229	584	53	-	-	PUNCT
cjal-3229	584	54	loss	loss	NOUN
cjal-3229	584	55	reserves	reserve	NOUN
cjal-3229	584	56	each	each	DET
cjal-3229	584	57	year	year	NOUN
cjal-3229	584	58	.	.	PUNCT
cjal-3229	585	1	the	the	DET
cjal-3229	585	2	expensing	expensing	NOUN
cjal-3229	585	3	of	of	ADP
cjal-3229	585	4	a	a	DET
cjal-3229	585	5	worthless	worthless	ADJ
cjal-3229	585	6	loan	loan	NOUN
cjal-3229	585	7	usually	usually	ADV
cjal-3229	585	8	occurs	occur	VERB
cjal-3229	585	9	during	during	ADP
cjal-3229	585	10	the	the	DET
cjal-3229	585	11	year	year	NOUN
cjal-3229	585	12	that	that	PRON
cjal-3229	585	13	the	the	DET
cjal-3229	585	14	loan	loan	NOUN
cjal-3229	585	15	becomes	become	VERB
cjal-3229	585	16	worthless	worthless	ADJ
cjal-3229	585	17	.	.	PUNCT
cjal-3229	586	1	small	small	ADJ
cjal-3229	586	2	banks	bank	NOUN
cjal-3229	586	3	and	and	CCONJ
cjal-3229	586	4	banking	banking	NOUN
cjal-3229	586	5	companies	company	NOUN
cjal-3229	586	6	(	(	PUNCT
cjal-3229	586	7	under	under	ADP
cjal-3229	586	8	standards	standard	NOUN
cjal-3229	586	9	no	no	INTJ
cjal-3229	586	10	.	.	NOUN
cjal-3229	586	11	114	114	NUM
cjal-3229	586	12	(	(	PUNCT
cjal-3229	586	13	financial	financial	ADJ
cjal-3229	586	14	accounting	accounting	NOUN
cjal-3229	586	15	standards	standard	NOUN
cjal-3229	586	16	bd	bd	PROPN
cjal-3229	586	17	.	.	PROPN
cjal-3229	586	18	1993	1993	NUM
cjal-3229	586	19	)	)	PUNCT
cjal-3229	586	20	states	state	NOUN
cjal-3229	586	21	:	:	PUNCT
cjal-3229	586	22	it	it	PRON
cjal-3229	586	23	requires	require	VERB
cjal-3229	586	24	that	that	SCONJ
cjal-3229	586	25	impaired	impaired	ADJ
cjal-3229	586	26	loans	loan	NOUN
cjal-3229	586	27	that	that	PRON
cjal-3229	586	28	are	be	AUX
cjal-3229	586	29	within	within	ADP
cjal-3229	586	30	the	the	DET
cjal-3229	586	31	scope	scope	NOUN
cjal-3229	586	32	of	of	ADP
cjal-3229	586	33	this	this	DET
cjal-3229	586	34	statement	statement	NOUN
cjal-3229	586	35	be	be	AUX
cjal-3229	586	36	measured	measure	VERB
cjal-3229	586	37	based	base	VERB
cjal-3229	586	38	on	on	ADP
cjal-3229	586	39	the	the	DET
cjal-3229	586	40	present	present	ADJ
cjal-3229	586	41	value	value	NOUN
cjal-3229	586	42	of	of	ADP
cjal-3229	586	43	expected	expect	VERB
cjal-3229	586	44	future	future	ADJ
cjal-3229	586	45	cash	cash	NOUN
cjal-3229	586	46	flows	flow	NOUN
cjal-3229	586	47	discounted	discount	VERB
cjal-3229	586	48	at	at	ADP
cjal-3229	586	49	the	the	DET
cjal-3229	586	50	loan	loan	NOUN
cjal-3229	586	51	's	's	PART
cjal-3229	586	52	effective	effective	ADJ
cjal-3229	586	53	interest	interest	NOUN
cjal-3229	586	54	rate	rate	NOUN
cjal-3229	586	55	or	or	CCONJ
cjal-3229	586	56	,	,	PUNCT
cjal-3229	586	57	as	as	ADP
cjal-3229	586	58	a	a	DET
cjal-3229	586	59	practical	practical	ADJ
cjal-3229	586	60	expedient	expedient	NOUN
cjal-3229	586	61	,	,	PUNCT
cjal-3229	586	62	at	at	ADP
cjal-3229	586	63	the	the	DET
cjal-3229	586	64	loan	loan	NOUN
cjal-3229	586	65	's	's	PART
cjal-3229	586	66	observable	observable	ADJ
cjal-3229	586	67	market	market	NOUN
cjal-3229	586	68	price	price	NOUN
cjal-3229	586	69	or	or	CCONJ
cjal-3229	586	70	the	the	DET
cjal-3229	586	71	fair	fair	ADJ
cjal-3229	586	72	value	value	NOUN
cjal-3229	586	73	of	of	ADP
cjal-3229	586	74	the	the	DET
cjal-3229	586	75	collateral	collateral	NOUN
cjal-3229	586	76	dependent	dependent	ADJ
cjal-3229	586	77	.	.	PUNCT
cjal-3229	587	1	this	this	DET
cjal-3229	587	2	statement	statement	NOUN
cjal-3229	587	3	amends	amend	VERB
cjal-3229	587	4	fasb	fasb	PROPN
cjal-3229	587	5	statement	statement	PROPN
cjal-3229	587	6	no	no	INTJ
cjal-3229	587	7	.	.	PROPN
cjal-3229	587	8	5	5	NUM
cjal-3229	587	9	,	,	PUNCT
cjal-3229	587	10	accounting	account	VERB
cjal-3229	587	11	for	for	ADP
cjal-3229	587	12	contingencies	contingency	NOUN
cjal-3229	587	13	,	,	PUNCT
cjal-3229	587	14	to	to	PART
cjal-3229	587	15	clarify	clarify	VERB
cjal-3229	587	16	that	that	SCONJ
cjal-3229	587	17	a	a	DET
cjal-3229	587	18	creditor	creditor	NOUN
cjal-3229	587	19	should	should	AUX
cjal-3229	587	20	evaluate	evaluate	VERB
cjal-3229	587	21	the	the	DET
cjal-3229	587	22	collectibility	collectibility	NOUN
cjal-3229	587	23	of	of	ADP
cjal-3229	587	24	both	both	CCONJ
cjal-3229	587	25	contractual	contractual	ADJ
cjal-3229	587	26	interests	interest	NOUN
cjal-3229	587	27	and	and	CCONJ
cjal-3229	587	28	contractual	contractual	ADJ
cjal-3229	587	29	principle	principle	NOUN
cjal-3229	587	30	of	of	ADP
cjal-3229	587	31	all	all	DET
cjal-3229	587	32	receivables	receivables	NOUN
cjal-3229	587	33	when	when	SCONJ
cjal-3229	587	34	assessing	assess	VERB
cjal-3229	587	35	the	the	DET
cjal-3229	587	36	need	need	NOUN
cjal-3229	587	37	for	for	ADP
cjal-3229	587	38	a	a	DET
cjal-3229	587	39	loss	loss	NOUN
cjal-3229	587	40	accrual	accrual	ADJ
cjal-3229	587	41	.	.	PUNCT
cjal-3229	588	1	this	this	DET
cjal-3229	588	2	statement	statement	NOUN
cjal-3229	588	3	also	also	ADV
cjal-3229	588	4	amends	amend	VERB
cjal-3229	588	5	fasb	fasb	PROPN
cjal-3229	588	6	statement	statement	PROPN
cjal-3229	588	7	no	no	INTJ
cjal-3229	588	8	.	.	PROPN
cjal-3229	588	9	15	15	NUM
cjal-3229	588	10	,	,	PUNCT
cjal-3229	588	11	accounting	account	VERB
cjal-3229	588	12	by	by	ADP
cjal-3229	588	13	debtors	debtor	NOUN
cjal-3229	588	14	and	and	CCONJ
cjal-3229	588	15	creditors	creditor	NOUN
cjal-3229	588	16	for	for	ADP
cjal-3229	588	17	trouble	trouble	NOUN
cjal-3229	588	18	debt	debt	NOUN
cjal-3229	588	19	restructurings	restructuring	NOUN
cjal-3229	588	20	,	,	PUNCT
cjal-3229	588	21	to	to	PART
cjal-3229	588	22	require	require	VERB
cjal-3229	588	23	a	a	DET
cjal-3229	588	24	creditor	creditor	NOUN
cjal-3229	588	25	to	to	PART
cjal-3229	588	26	measure	measure	VERB
cjal-3229	588	27	all	all	DET
cjal-3229	588	28	loans	loan	NOUN
cjal-3229	588	29	that	that	PRON
cjal-3229	588	30	are	be	AUX
cjal-3229	588	31	restructured	restructure	VERB
cjal-3229	588	32	in	in	ADP
cjal-3229	588	33	a	a	DET
cjal-3229	588	34	troubled	troubled	ADJ
cjal-3229	588	35	debt	debt	NOUN
cjal-3229	588	36	restructuring	restructuring	NOUN
cjal-3229	588	37	involving	involve	VERB
cjal-3229	588	38	a	a	DET
cjal-3229	588	39	modification	modification	NOUN
cjal-3229	588	40	of	of	ADP
cjal-3229	588	41	terms	term	NOUN
cjal-3229	588	42	in	in	ADP
cjal-3229	588	43	accordance	accordance	NOUN
cjal-3229	588	44	with	with	ADP
cjal-3229	588	45	this	this	DET
cjal-3229	588	46	statement	statement	NOUN
cjal-3229	588	47	.	.	PUNCT
cjal-3229	589	1	accounting	account	VERB
cjal-3229	589	2	by	by	ADP
cjal-3229	589	3	creditors	creditor	NOUN
cjal-3229	589	4	for	for	ADP
cjal-3229	589	5	impairment	impairment	NOUN
cjal-3229	589	6	of	of	ADP
cjal-3229	589	7	a	a	DET
cjal-3229	589	8	loan	loan	NOUN
cjal-3229	589	9	-	-	PUNCT
cjal-3229	589	10	income	income	NOUN
cjal-3229	589	11	recognition	recognition	NOUN
cjal-3229	589	12	and	and	CCONJ
cjal-3229	589	13	disclosures	disclosure	NOUN
cjal-3229	589	14	,	,	PUNCT
cjal-3229	589	15	statement	statement	NOUN
cjal-3229	589	16	of	of	ADP
cjal-3229	589	17	financial	financial	ADJ
cjal-3229	589	18	accounting	accounting	NOUN
cjal-3229	589	19	standards	standard	NOUN
cjal-3229	589	20	no	no	INTJ
cjal-3229	589	21	.	.	NOUN
cjal-3229	589	22	118	118	NUM
cjal-3229	590	1	(	(	PUNCT
cjal-3229	590	2	financial	financial	ADJ
cjal-3229	590	3	accounting	accounting	NOUN
cjal-3229	590	4	standards	standard	NOUN
cjal-3229	590	5	bd	bd	PROPN
cjal-3229	590	6	.	.	PROPN
cjal-3229	590	7	1994	1994	NUM
cjal-3229	590	8	)	)	PUNCT
cjal-3229	591	1	states	state	NOUN
cjal-3229	591	2	:	:	PUNCT
cjal-3229	591	3	this	this	DET
cjal-3229	591	4	statement	statement	NOUN
cjal-3229	591	5	does	do	AUX
cjal-3229	591	6	not	not	PART
cjal-3229	591	7	change	change	VERB
cjal-3229	591	8	the	the	DET
cjal-3229	591	9	provisions	provision	NOUN
cjal-3229	591	10	in	in	ADP
cjal-3229	591	11	statement	statement	NOUN
cjal-3229	591	12	114	114	NUM
cjal-3229	591	13	that	that	PRON
cjal-3229	591	14	require	require	VERB
cjal-3229	591	15	a	a	DET
cjal-3229	591	16	creditor	creditor	NOUN
cjal-3229	591	17	to	to	PART
cjal-3229	591	18	measure	measure	VERB
cjal-3229	591	19	impairment	impairment	NOUN
cjal-3229	591	20	.	.	PUNCT
cjal-3229	592	1	this	this	DET
cjal-3229	592	2	statement	statement	NOUN
cjal-3229	592	3	amends	amend	VERB
cjal-3229	592	4	the	the	DET
cjal-3229	592	5	disclosure	disclosure	NOUN
cjal-3229	592	6	requirements	requirement	NOUN
cjal-3229	592	7	in	in	ADP
cjal-3229	592	8	statement	statement	NOUN
cjal-3229	592	9	114	114	NUM
cjal-3229	592	10	to	to	PART
cjal-3229	592	11	require	require	VERB
cjal-3229	592	12	information	information	NOUN
cjal-3229	592	13	about	about	ADP
cjal-3229	592	14	the	the	DET
cjal-3229	592	15	recorded	record	VERB
cjal-3229	592	16	investment	investment	NOUN
cjal-3229	592	17	in	in	ADP
cjal-3229	592	18	certain	certain	ADJ
cjal-3229	592	19	impaired	impaired	ADJ
cjal-3229	592	20	loans	loan	NOUN
cjal-3229	592	21	and	and	CCONJ
cjal-3229	592	22	about	about	ADP
cjal-3229	592	23	how	how	SCONJ
cjal-3229	592	24	a	a	DET
cjal-3229	592	25	creditor	creditor	NOUN
cjal-3229	592	26	recognizes	recognize	VERB
cjal-3229	592	27	interest	interest	NOUN
cjal-3229	592	28	income	income	NOUN
cjal-3229	592	29	related	relate	VERB
cjal-3229	592	30	to	to	ADP
cjal-3229	592	31	those	those	DET
cjal-3229	592	32	impaired	impaired	ADJ
cjal-3229	592	33	loans	loan	NOUN
cjal-3229	592	34	.	.	PUNCT
cjal-3229	593	1	n9	n9	PROPN
cjal-3229	593	2	see	see	VERB
cjal-3229	593	3	tax	tax	NOUN
cjal-3229	593	4	reform	reform	NOUN
cjal-3229	593	5	act	act	NOUN
cjal-3229	593	6	of	of	ADP
cjal-3229	593	7	1986	1986	NUM
cjal-3229	593	8	,	,	PUNCT
cjal-3229	593	9	pub	pub	NOUN
cjal-3229	593	10	.	.	PUNCT
cjal-3229	594	1	l.	l.	PROPN
cjal-3229	594	2	no	no	INTJ
cjal-3229	594	3	.	.	PROPN
cjal-3229	595	1	99	99	NUM
cjal-3229	595	2	-	-	SYM
cjal-3229	595	3	514	514	NUM
cjal-3229	595	4	,	,	PUNCT
cjal-3229	595	5	100	100	NUM
cjal-3229	595	6	stat	stat	NOUN
cjal-3229	595	7	.	.	PUNCT
cjal-3229	596	1	2085	2085	NUM
cjal-3229	596	2	(	(	PUNCT
cjal-3229	596	3	1986	1986	NUM
cjal-3229	596	4	)	)	PUNCT
cjal-3229	596	5	.	.	PUNCT
cjal-3229	597	1	2004	2004	NUM
cjal-3229	597	2	]	]	PUNCT
cjal-3229	597	3	columbia	columbia	PROPN
cjal-3229	597	4	journal	journal	PROPN
cjal-3229	597	5	ofasianlaw	ofasianlaw	VERB
cjal-3229	597	6	$	$	SYM
cjal-3229	597	7	500	500	NUM
cjal-3229	597	8	million	million	NUM
cjal-3229	597	9	in	in	ADP
cjal-3229	597	10	assets	asset	NOUN
cjal-3229	597	11	)	)	PUNCT
cjal-3229	597	12	were	be	AUX
cjal-3229	597	13	authorized	authorize	VERB
cjal-3229	597	14	to	to	PART
cjal-3229	597	15	continue	continue	VERB
cjal-3229	597	16	using	use	VERB
cjal-3229	597	17	the	the	DET
cjal-3229	597	18	experience	experience	NOUN
cjal-3229	597	19	method	method	NOUN
cjal-3229	597	20	or	or	CCONJ
cjal-3229	597	21	to	to	PART
cjal-3229	597	22	switch	switch	VERB
cjal-3229	597	23	to	to	ADP
cjal-3229	597	24	the	the	DET
cjal-3229	597	25	specific	specific	ADJ
cjal-3229	597	26	charge	charge	NOUN
cjal-3229	597	27	-	-	PUNCT
cjal-3229	597	28	off	off	ADP
cjal-3229	597	29	method	method	NOUN
cjal-3229	597	30	as	as	SCONJ
cjal-3229	597	31	they	they	PRON
cjal-3229	597	32	determined	determine	VERB
cjal-3229	597	33	best	well	ADV
cjal-3229	597	34	reduced	reduce	VERB
cjal-3229	597	35	their	their	PRON
cjal-3229	597	36	taxes	taxis	NOUN
cjal-3229	597	37	.	.	PUNCT
cjal-3229	598	1	c.	c.	PROPN
cjal-3229	598	2	legal	legal	ADJ
cjal-3229	598	3	precedent	precedent	NOUN
cjal-3229	598	4	:	:	PUNCT
cjal-3229	598	5	civil	civil	ADJ
cjal-3229	598	6	liability	liability	NOUN
cjal-3229	598	7	in	in	ADP
cjal-3229	598	8	a	a	DET
cjal-3229	598	9	case	case	NOUN
cjal-3229	598	10	in	in	ADP
cjal-3229	598	11	2001	2001	NUM
cjal-3229	598	12	,	,	PUNCT
cjal-3229	598	13	120	120	NUM
cjal-3229	598	14	the	the	DET
cjal-3229	598	15	court	court	NOUN
cjal-3229	598	16	concluded	conclude	VERB
cjal-3229	598	17	that	that	SCONJ
cjal-3229	598	18	the	the	DET
cjal-3229	598	19	plaintiff	plaintiff	NOUN
cjal-3229	598	20	adequately	adequately	ADV
cjal-3229	598	21	set	set	VERB
cjal-3229	598	22	forth	forth	ADP
cjal-3229	598	23	the	the	DET
cjal-3229	598	24	necessary	necessary	ADJ
cjal-3229	598	25	prima	prima	NOUN
cjal-3229	598	26	facie	facie	NOUN
cjal-3229	598	27	case	case	NOUN
cjal-3229	598	28	for	for	ADP
cjal-3229	598	29	negligent	negligent	ADJ
cjal-3229	598	30	misrepresentation	misrepresentation	NOUN
cjal-3229	598	31	,	,	PUNCT
cjal-3229	598	32	based	base	VERB
cjal-3229	598	33	on	on	ADP
cjal-3229	598	34	the	the	DET
cjal-3229	598	35	allegations	allegation	NOUN
cjal-3229	598	36	set	set	VERB
cjal-3229	598	37	forth	forth	ADP
cjal-3229	598	38	in	in	ADP
cjal-3229	598	39	the	the	DET
cjal-3229	598	40	complaint	complaint	NOUN
cjal-3229	598	41	.	.	PUNCT
cjal-3229	599	1	the	the	DET
cjal-3229	599	2	complaint	complaint	NOUN
cjal-3229	599	3	alleged	allege	VERB
cjal-3229	599	4	that	that	SCONJ
cjal-3229	599	5	,	,	PUNCT
cjal-3229	599	6	"	"	PUNCT
cjal-3229	599	7	the	the	DET
cjal-3229	599	8	individual	individual	ADJ
cjal-3229	599	9	defendants	defendant	NOUN
cjal-3229	599	10	knew	know	VERB
cjal-3229	599	11	,	,	PUNCT
cjal-3229	599	12	based	base	VERB
cjal-3229	599	13	upon	upon	SCONJ
cjal-3229	599	14	their	their	PRON
cjal-3229	599	15	business	business	NOUN
cjal-3229	599	16	sophistication	sophistication	NOUN
cjal-3229	599	17	,	,	PUNCT
cjal-3229	599	18	experience	experience	NOUN
cjal-3229	599	19	,	,	PUNCT
cjal-3229	599	20	and	and	CCONJ
cjal-3229	599	21	knowledge	knowledge	NOUN
cjal-3229	599	22	of	of	ADP
cjal-3229	599	23	accounting	accounting	NOUN
cjal-3229	599	24	,	,	PUNCT
cjal-3229	599	25	that	that	SCONJ
cjal-3229	599	26	boston	boston	PROPN
cjal-3229	599	27	chicken	chicken	PROPN
cjal-3229	599	28	's	's	PART
cjal-3229	599	29	(	(	PUNCT
cjal-3229	599	30	the	the	DET
cjal-3229	599	31	lender	lender	NOUN
cjal-3229	599	32	)	)	PUNCT
cjal-3229	599	33	financial	financial	ADJ
cjal-3229	599	34	statements	statement	NOUN
cjal-3229	599	35	were	be	AUX
cjal-3229	599	36	false	false	ADJ
cjal-3229	599	37	and	and	CCONJ
cjal-3229	599	38	misleading	misleading	ADJ
cjal-3229	599	39	.	.	PUNCT
cjal-3229	599	40	"	"	PUNCT
cjal-3229	600	1	the	the	DET
cjal-3229	600	2	plaintiff	plaintiff	NOUN
cjal-3229	600	3	further	far	ADV
cjal-3229	600	4	alleged	allege	VERB
cjal-3229	600	5	that	that	SCONJ
cjal-3229	600	6	a	a	DET
cjal-3229	600	7	loan	loan	NOUN
cjal-3229	600	8	loss	loss	NOUN
cjal-3229	600	9	reserve	reserve	NOUN
cjal-3229	600	10	was	be	AUX
cjal-3229	600	11	required	require	VERB
cjal-3229	600	12	,	,	PUNCT
cjal-3229	600	13	but	but	CCONJ
cjal-3229	600	14	was	be	AUX
cjal-3229	600	15	not	not	PART
cjal-3229	600	16	taken	take	VERB
cjal-3229	600	17	against	against	ADP
cjal-3229	600	18	the	the	DET
cjal-3229	600	19	substantial	substantial	ADJ
cjal-3229	600	20	loans	loan	NOUN
cjal-3229	600	21	made	make	VERB
cjal-3229	600	22	to	to	PART
cjal-3229	600	23	fad	fad	VERB
cjal-3229	600	24	(	(	PUNCT
cjal-3229	600	25	the	the	DET
cjal-3229	600	26	borrower	borrower	NOUN
cjal-3229	600	27	)	)	PUNCT
cjal-3229	600	28	because	because	SCONJ
cjal-3229	600	29	the	the	DET
cjal-3229	600	30	loans	loan	NOUN
cjal-3229	600	31	were	be	AUX
cjal-3229	600	32	impaired	impair	VERB
cjal-3229	600	33	;	;	PUNCT
cjal-3229	600	34	the	the	DET
cjal-3229	600	35	boston	boston	PROPN
cjal-3229	600	36	chicken	chicken	PROPN
cjal-3229	600	37	's	's	PART
cjal-3229	600	38	reported	report	VERB
cjal-3229	600	39	revenues	revenue	NOUN
cjal-3229	600	40	,	,	PUNCT
cjal-3229	600	41	being	be	AUX
cjal-3229	600	42	largely	largely	ADV
cjal-3229	600	43	the	the	DET
cjal-3229	600	44	result	result	NOUN
cjal-3229	600	45	of	of	ADP
cjal-3229	600	46	loans	loan	NOUN
cjal-3229	600	47	made	make	VERB
cjal-3229	600	48	to	to	PART
cjal-3229	600	49	fad	fad	VERB
cjal-3229	600	50	and	and	CCONJ
cjal-3229	600	51	recycled	recycle	VERB
cjal-3229	600	52	back	back	ADV
cjal-3229	600	53	to	to	ADP
cjal-3229	600	54	boston	boston	PROPN
cjal-3229	600	55	chicken	chicken	PROPN
cjal-3229	600	56	,	,	PUNCT
cjal-3229	600	57	were	be	AUX
cjal-3229	600	58	fictitious	fictitious	ADJ
cjal-3229	600	59	.	.	PUNCT
cjal-3229	601	1	the	the	DET
cjal-3229	601	2	complaint	complaint	NOUN
cjal-3229	601	3	also	also	ADV
cjal-3229	601	4	alleged	allege	VERB
cjal-3229	601	5	that	that	SCONJ
cjal-3229	601	6	the	the	DET
cjal-3229	601	7	individual	individual	ADJ
cjal-3229	601	8	defendants	defendant	NOUN
cjal-3229	601	9	knew	know	VERB
cjal-3229	601	10	that	that	SCONJ
cjal-3229	601	11	the	the	DET
cjal-3229	601	12	financial	financial	ADJ
cjal-3229	601	13	statements	statement	NOUN
cjal-3229	601	14	audited	audit	VERB
cjal-3229	601	15	by	by	ADP
cjal-3229	601	16	arthur	arthur	PROPN
cjal-3229	601	17	andersen	andersen	PROPN
cjal-3229	601	18	were	be	AUX
cjal-3229	601	19	false	false	ADJ
cjal-3229	601	20	and	and	CCONJ
cjal-3229	601	21	misleading	misleading	ADJ
cjal-3229	601	22	.	.	PUNCT
cjal-3229	602	1	apparently	apparently	ADV
cjal-3229	602	2	,	,	PUNCT
cjal-3229	602	3	these	these	DET
cjal-3229	602	4	false	false	ADJ
cjal-3229	602	5	and	and	CCONJ
cjal-3229	602	6	misleading	misleading	ADJ
cjal-3229	602	7	financial	financial	ADJ
cjal-3229	602	8	statements	statement	NOUN
cjal-3229	602	9	enabled	enable	VERB
cjal-3229	602	10	boston	boston	PROPN
cjal-3229	602	11	chicken	chicken	PROPN
cjal-3229	602	12	to	to	PART
cjal-3229	602	13	raise	raise	VERB
cjal-3229	602	14	hundreds	hundred	NOUN
cjal-3229	602	15	of	of	ADP
cjal-3229	602	16	millions	million	NOUN
cjal-3229	602	17	of	of	ADP
cjal-3229	602	18	dollars	dollar	NOUN
cjal-3229	602	19	of	of	ADP
cjal-3229	602	20	debt	debt	NOUN
cjal-3229	602	21	and	and	CCONJ
cjal-3229	602	22	equity	equity	NOUN
cjal-3229	602	23	capital	capital	NOUN
cjal-3229	602	24	from	from	ADP
cjal-3229	602	25	the	the	DET
cjal-3229	602	26	investing	investing	NOUN
cjal-3229	602	27	public	public	NOUN
cjal-3229	602	28	.	.	PUNCT
cjal-3229	603	1	many	many	ADJ
cjal-3229	603	2	cases	case	NOUN
cjal-3229	603	3	in	in	ADP
cjal-3229	603	4	the	the	DET
cjal-3229	603	5	u.s	u.s	PROPN
cjal-3229	603	6	.	.	PROPN
cjal-3229	603	7	turn	turn	NOUN
cjal-3229	603	8	on	on	ADP
cjal-3229	603	9	the	the	DET
cjal-3229	603	10	claim	claim	NOUN
cjal-3229	603	11	that	that	SCONJ
cjal-3229	603	12	the	the	DET
cjal-3229	603	13	misuse	misuse	NOUN
cjal-3229	603	14	of	of	ADP
cjal-3229	603	15	accounting	account	VERB
cjal-3229	603	16	for	for	ADP
cjal-3229	603	17	loan	loan	NOUN
cjal-3229	603	18	loss	loss	NOUN
cjal-3229	603	19	reserves	reserve	NOUN
cjal-3229	603	20	are	be	AUX
cjal-3229	603	21	material	material	ADJ
cjal-3229	603	22	misstatements	misstatement	NOUN
cjal-3229	603	23	and	and	CCONJ
cjal-3229	603	24	that	that	SCONJ
cjal-3229	603	25	statements	statement	NOUN
cjal-3229	603	26	characterizing	characterize	VERB
cjal-3229	603	27	a	a	DET
cjal-3229	603	28	loan	loan	NOUN
cjal-3229	603	29	loss	loss	NOUN
cjal-3229	603	30	reserve	reserve	NOUN
cjal-3229	603	31	as	as	ADP
cjal-3229	603	32	"	"	PUNCT
cjal-3229	603	33	soundly	soundly	ADV
cjal-3229	603	34	underwritten	underwritten	ADJ
cjal-3229	603	35	"	"	PUNCT
cjal-3229	603	36	are	be	AUX
cjal-3229	603	37	actionable	actionable	ADJ
cjal-3229	603	38	.	.	PUNCT
cjal-3229	604	1	121	121	NUM
cjal-3229	604	2	d.	d.	PROPN
cjal-3229	604	3	legal	legal	ADJ
cjal-3229	604	4	precedent	precedent	NOUN
cjal-3229	604	5	:	:	PUNCT
cjal-3229	604	6	criminal	criminal	ADJ
cjal-3229	604	7	liability	liability	NOUN
cjal-3229	604	8	in	in	ADP
cjal-3229	604	9	a	a	DET
cjal-3229	604	10	case	case	NOUN
cjal-3229	604	11	in	in	ADP
cjal-3229	604	12	2002,122	2002,122	NUM
cjal-3229	604	13	the	the	DET
cjal-3229	604	14	court	court	NOUN
cjal-3229	604	15	held	hold	VERB
cjal-3229	604	16	that	that	SCONJ
cjal-3229	604	17	the	the	DET
cjal-3229	604	18	defendant	defendant	NOUN
cjal-3229	604	19	kept	keep	VERB
cjal-3229	604	20	its	its	PRON
cjal-3229	604	21	loan	loan	NOUN
cjal-3229	604	22	loss	loss	NOUN
cjal-3229	604	23	reserve	reserve	NOUN
cjal-3229	604	24	artificially	artificially	ADV
cjal-3229	604	25	low	low	ADJ
cjal-3229	604	26	.	.	PUNCT
cjal-3229	605	1	regarding	regard	VERB
cjal-3229	605	2	the	the	DET
cjal-3229	605	3	financial	financial	ADJ
cjal-3229	605	4	statements	statement	NOUN
cjal-3229	605	5	of	of	ADP
cjal-3229	605	6	asb	asb	PROPN
cjal-3229	605	7	bank	bank	PROPN
cjal-3229	605	8	,	,	PUNCT
cjal-3229	605	9	the	the	DET
cjal-3229	605	10	court	court	NOUN
cjal-3229	605	11	said	say	VERB
cjal-3229	605	12	:	:	PUNCT
cjal-3229	605	13	like	like	ADP
cjal-3229	605	14	other	other	ADJ
cjal-3229	605	15	banks	bank	NOUN
cjal-3229	605	16	,	,	PUNCT
cjal-3229	605	17	asb	asb	PROPN
cjal-3229	605	18	had	have	VERB
cjal-3229	605	19	a	a	DET
cjal-3229	605	20	loan	loan	NOUN
cjal-3229	605	21	loss	loss	NOUN
cjal-3229	605	22	reserve	reserve	NOUN
cjal-3229	605	23	to	to	PART
cjal-3229	605	24	cover	cover	VERB
cjal-3229	605	25	all	all	DET
cjal-3229	605	26	"	"	PUNCT
cjal-3229	605	27	0	0	NUM
cjal-3229	605	28	gerald	gerald	PROPN
cjal-3229	605	29	k.	k.	PROPN
cjal-3229	605	30	smith	smith	PROPN
cjal-3229	606	1	v.	v.	PROPN
cjal-3229	606	2	anderson	anderson	PROPN
cjal-3229	606	3	l.l.p	l.l.p	PROPN
cjal-3229	606	4	.	.	PROPN
cjal-3229	606	5	,	,	PUNCT
cjal-3229	606	6	175	175	NUM
cjal-3229	606	7	f.	f.	PROPN
cjal-3229	606	8	supp	supp	PROPN
cjal-3229	606	9	.	.	PUNCT
cjal-3229	607	1	2d	2d	NOUN
cjal-3229	607	2	1180	1180	NUM
cjal-3229	607	3	(	(	PUNCT
cjal-3229	607	4	ariz	ariz	PROPN
cjal-3229	607	5	.	.	PUNCT
cjal-3229	607	6	2001	2001	NUM
cjal-3229	607	7	)	)	PUNCT
cjal-3229	607	8	.	.	PUNCT
cjal-3229	608	1	121shapiro	121shapiro	PROPN
cjal-3229	608	2	v.	v.	ADP
cjal-3229	608	3	ujb	ujb	PROPN
cjal-3229	608	4	financial	financial	PROPN
cjal-3229	608	5	corp	corp	PROPN
cjal-3229	608	6	.	.	PROPN
cjal-3229	608	7	,	,	PUNCT
cjal-3229	608	8	964	964	NUM
cjal-3229	608	9	f.2d	f.2d	X
cjal-3229	608	10	272	272	NUM
cjal-3229	608	11	(	(	PUNCT
cjal-3229	608	12	3rd	3rd	ADJ
cjal-3229	608	13	cir	cir	NOUN
cjal-3229	608	14	.	.	PROPN
cjal-3229	608	15	1991	1991	NUM
cjal-3229	608	16	)	)	PUNCT
cjal-3229	608	17	,	,	PUNCT
cjal-3229	608	18	cert	cert	PROPN
cjal-3229	608	19	.	.	PUNCT
cjal-3229	609	1	denied	deny	VERB
cjal-3229	609	2	,	,	PUNCT
cjal-3229	609	3	121	121	NUM
cjal-3229	609	4	l.	l.	PROPN
cjal-3229	609	5	ed	ed	PROPN
cjal-3229	609	6	.	.	PUNCT
cjal-3229	610	1	2d	2d	PROPN
cjal-3229	610	2	278	278	NUM
cjal-3229	610	3	,	,	PUNCT
cjal-3229	610	4	113	113	NUM
cjal-3229	610	5	s.	s.	PROPN
cjal-3229	610	6	ct	ct	PROPN
cjal-3229	610	7	.	.	PROPN
cjal-3229	610	8	365	365	NUM
cjal-3229	610	9	(	(	PUNCT
cjal-3229	610	10	1992	1992	NUM
cjal-3229	610	11	)	)	PUNCT
cjal-3229	610	12	(	(	PUNCT
cjal-3229	610	13	holding	hold	VERB
cjal-3229	610	14	that	that	SCONJ
cjal-3229	610	15	statements	statement	NOUN
cjal-3229	610	16	characterizing	characterize	VERB
cjal-3229	610	17	loan	loan	NOUN
cjal-3229	610	18	loss	loss	NOUN
cjal-3229	610	19	reserve	reserve	NOUN
cjal-3229	610	20	as	as	ADP
cjal-3229	610	21	"	"	PUNCT
cjal-3229	610	22	adequate	adequate	ADJ
cjal-3229	610	23	,	,	PUNCT
cjal-3229	610	24	"	"	PUNCT
cjal-3229	610	25	describing	describe	VERB
cjal-3229	610	26	the	the	DET
cjal-3229	610	27	loan	loan	NOUN
cjal-3229	610	28	portfolio	portfolio	NOUN
cjal-3229	610	29	as	as	ADP
cjal-3229	610	30	"	"	PUNCT
cjal-3229	610	31	well	well	ADV
cjal-3229	610	32	collateralized	collateralize	VERB
cjal-3229	610	33	"	"	PUNCT
cjal-3229	610	34	and	and	CCONJ
cjal-3229	610	35	of	of	ADP
cjal-3229	610	36	high	high	ADJ
cjal-3229	610	37	"	"	PUNCT
cjal-3229	610	38	quality	quality	NOUN
cjal-3229	610	39	,	,	PUNCT
cjal-3229	610	40	"	"	PUNCT
cjal-3229	610	41	and	and	CCONJ
cjal-3229	610	42	praising	praise	VERB
cjal-3229	610	43	internal	internal	ADJ
cjal-3229	610	44	controls	control	NOUN
cjal-3229	610	45	as	as	ADV
cjal-3229	610	46	properly	properly	ADV
cjal-3229	610	47	centralized	centralize	VERB
cjal-3229	610	48	,	,	PUNCT
cjal-3229	610	49	supervised	supervised	ADJ
cjal-3229	610	50	,	,	PUNCT
cjal-3229	610	51	and	and	CCONJ
cjal-3229	610	52	managed	manage	VERB
cjal-3229	610	53	,	,	PUNCT
cjal-3229	610	54	could	could	AUX
cjal-3229	610	55	state	state	VERB
cjal-3229	610	56	a	a	DET
cjal-3229	610	57	claim	claim	NOUN
cjal-3229	610	58	)	)	PUNCT
cjal-3229	610	59	;	;	PUNCT
cjal-3229	611	1	mayer	mayer	PROPN
cjal-3229	611	2	v.	v.	PROPN
cjal-3229	611	3	mylod	mylod	PROPN
cjal-3229	611	4	,	,	PUNCT
cjal-3229	611	5	988	988	NUM
cjal-3229	611	6	f.2d	f.2d	NOUN
cjal-3229	611	7	635	635	NUM
cjal-3229	611	8	(	(	PUNCT
cjal-3229	611	9	6	6	NUM
cjal-3229	611	10	'	'	NOUN
cjal-3229	611	11	h	h	NOUN
cjal-3229	611	12	cir	cir	NOUN
cjal-3229	611	13	.	.	PUNCT
cjal-3229	611	14	1993	1993	NUM
cjal-3229	611	15	)	)	PUNCT
cjal-3229	611	16	(	(	PUNCT
cjal-3229	611	17	holding	hold	VERB
cjal-3229	611	18	that	that	SCONJ
cjal-3229	611	19	statements	statement	NOUN
cjal-3229	611	20	characterizing	characterize	VERB
cjal-3229	611	21	the	the	DET
cjal-3229	611	22	loan	loan	NOUN
cjal-3229	611	23	portfolio	portfolio	NOUN
cjal-3229	611	24	as	as	ADP
cjal-3229	611	25	"	"	PUNCT
cjal-3229	611	26	soundly	soundly	ADV
cjal-3229	611	27	underwritten	underwritten	ADJ
cjal-3229	611	28	"	"	PUNCT
cjal-3229	611	29	were	be	AUX
cjal-3229	611	30	actionable	actionable	ADJ
cjal-3229	611	31	along	along	ADP
cjal-3229	611	32	with	with	ADP
cjal-3229	611	33	allegations	allegation	NOUN
cjal-3229	611	34	of	of	ADP
cjal-3229	611	35	misrepresentation	misrepresentation	NOUN
cjal-3229	611	36	concerning	concern	VERB
cjal-3229	611	37	non	non	ADJ
cjal-3229	611	38	-	-	ADJ
cjal-3229	611	39	performing	perform	VERB
cjal-3229	611	40	assets	asset	NOUN
cjal-3229	611	41	and	and	CCONJ
cjal-3229	611	42	inadequate	inadequate	ADJ
cjal-3229	611	43	loan	loan	NOUN
cjal-3229	611	44	loss	loss	NOUN
cjal-3229	611	45	reserves	reserve	NOUN
cjal-3229	611	46	)	)	PUNCT
cjal-3229	611	47	.	.	PUNCT
cjal-3229	612	1	122	122	NUM
cjal-3229	612	2	united	united	PROPN
cjal-3229	612	3	states	states	PROPN
cjal-3229	612	4	of	of	ADP
cjal-3229	612	5	america	america	PROPN
cjal-3229	612	6	v.	v.	PROPN
cjal-3229	612	7	ralph	ralph	PROPN
cjal-3229	612	8	h.	h.	PROPN
cjal-3229	612	9	whitmore	whitmore	PROPN
cjal-3229	612	10	,	,	PUNCT
cjal-3229	612	11	jr	jr	PROPN
cjal-3229	612	12	.	.	PROPN
cjal-3229	612	13	,	,	PUNCT
cjal-3229	612	14	35	35	NUM
cjal-3229	612	15	fed	feed	VERB
cjal-3229	612	16	.	.	PUNCT
cjal-3229	613	1	appx	appx	PROPN
cjal-3229	613	2	.	.	PROPN
cjal-3229	614	1	307	307	NUM
cjal-3229	614	2	(	(	PUNCT
cjal-3229	614	3	9"h	9"h	NUM
cjal-3229	614	4	cir	cir	NOUN
cjal-3229	614	5	.	.	PUNCT
cjal-3229	614	6	2002	2002	NUM
cjal-3229	614	7	)	)	PUNCT
cjal-3229	614	8	.	.	PUNCT
cjal-3229	615	1	[	[	X
cjal-3229	615	2	18:1	18:1	NUM
cjal-3229	615	3	regulations	regulation	NOUN
cjal-3229	615	4	on	on	ADP
cjal-3229	615	5	problem	problem	NOUN
cjal-3229	615	6	loans	loan	NOUN
cjal-3229	615	7	in	in	ADP
cjal-3229	615	8	japan	japan	PROPN
cjal-3229	615	9	losses	loss	NOUN
cjal-3229	615	10	in	in	ADP
cjal-3229	615	11	its	its	PRON
cjal-3229	615	12	loan	loan	NOUN
cjal-3229	615	13	portfolios	portfolio	NOUN
cjal-3229	615	14	as	as	ADV
cjal-3229	615	15	well	well	ADV
cjal-3229	615	16	as	as	ADP
cjal-3229	615	17	other	other	ADJ
cjal-3229	615	18	potential	potential	ADJ
cjal-3229	615	19	losses	loss	NOUN
cjal-3229	615	20	.	.	PUNCT
cjal-3229	616	1	if	if	SCONJ
cjal-3229	616	2	the	the	DET
cjal-3229	616	3	loan	loan	NOUN
cjal-3229	616	4	loss	loss	NOUN
cjal-3229	616	5	reserve	reserve	NOUN
cjal-3229	616	6	was	be	AUX
cjal-3229	616	7	understated	understate	VERB
cjal-3229	616	8	for	for	ADP
cjal-3229	616	9	any	any	DET
cjal-3229	616	10	given	give	VERB
cjal-3229	616	11	period	period	NOUN
cjal-3229	616	12	,	,	PUNCT
cjal-3229	616	13	asb	asb	PROPN
cjal-3229	616	14	's	's	PART
cjal-3229	616	15	income	income	NOUN
cjal-3229	616	16	would	would	AUX
cjal-3229	616	17	be	be	AUX
cjal-3229	616	18	overstated	overstate	VERB
cjal-3229	616	19	,	,	PUNCT
cjal-3229	616	20	as	as	SCONJ
cjal-3229	616	21	it	it	PRON
cjal-3229	616	22	would	would	AUX
cjal-3229	616	23	not	not	PART
cjal-3229	616	24	accurately	accurately	ADV
cjal-3229	616	25	reflect	reflect	VERB
cjal-3229	616	26	the	the	DET
cjal-3229	616	27	bank	bank	NOUN
cjal-3229	616	28	's	's	PART
cjal-3229	616	29	true	true	ADJ
cjal-3229	616	30	assets	asset	NOUN
cjal-3229	616	31	.	.	PUNCT
cjal-3229	617	1	at	at	ADP
cjal-3229	617	2	asb	asb	PROPN
cjal-3229	617	3	,	,	PUNCT
cjal-3229	617	4	whitmore	whitmore	NOUN
cjal-3229	617	5	(	(	PUNCT
cjal-3229	617	6	the	the	DET
cjal-3229	617	7	defendant	defendant	NOUN
cjal-3229	617	8	)	)	PUNCT
cjal-3229	617	9	had	have	VERB
cjal-3229	617	10	the	the	DET
cjal-3229	617	11	sole	sole	ADJ
cjal-3229	617	12	responsibility	responsibility	NOUN
cjal-3229	617	13	for	for	ADP
cjal-3229	617	14	determining	determine	VERB
cjal-3229	617	15	the	the	DET
cjal-3229	617	16	loan	loan	NOUN
cjal-3229	617	17	loss	loss	NOUN
cjal-3229	617	18	reserve	reserve	NOUN
cjal-3229	617	19	and	and	CCONJ
cjal-3229	617	20	had	have	VERB
cjal-3229	617	21	no	no	DET
cjal-3229	617	22	formal	formal	ADJ
cjal-3229	617	23	method	method	NOUN
cjal-3229	617	24	of	of	ADP
cjal-3229	617	25	making	make	VERB
cjal-3229	617	26	this	this	DET
cjal-3229	617	27	determination	determination	NOUN
cjal-3229	617	28	.	.	PUNCT
cjal-3229	618	1	in	in	ADP
cjal-3229	618	2	1987	1987	NUM
cjal-3229	618	3	,	,	PUNCT
cjal-3229	618	4	whitmore	whitmore	NOUN
cjal-3229	618	5	kept	keep	VERB
cjal-3229	618	6	the	the	DET
cjal-3229	618	7	loan	loan	NOUN
cjal-3229	618	8	loss	loss	NOUN
cjal-3229	618	9	reserve	reserve	NOUN
cjal-3229	618	10	artificially	artificially	ADV
cjal-3229	618	11	low	low	ADV
cjal-3229	618	12	in	in	ADP
cjal-3229	618	13	asb	asb	PROPN
cjal-3229	618	14	's	's	PART
cjal-3229	618	15	reports	report	NOUN
cjal-3229	618	16	so	so	SCONJ
cjal-3229	618	17	as	as	SCONJ
cjal-3229	618	18	to	to	PART
cjal-3229	618	19	mask	mask	VERB
cjal-3229	618	20	the	the	DET
cjal-3229	618	21	financial	financial	ADJ
cjal-3229	618	22	difficulties	difficulty	NOUN
cjal-3229	618	23	the	the	DET
cjal-3229	618	24	bank	bank	NOUN
cjal-3229	618	25	was	be	AUX
cjal-3229	618	26	facing	face	VERB
cjal-3229	618	27	.	.	PUNCT
cjal-3229	619	1	despite	despite	SCONJ
cjal-3229	619	2	opposition	opposition	NOUN
cjal-3229	619	3	from	from	ADP
cjal-3229	619	4	asb	asb	PROPN
cjal-3229	619	5	officers	officer	NOUN
cjal-3229	619	6	who	who	PRON
cjal-3229	619	7	refused	refuse	VERB
cjal-3229	619	8	to	to	PART
cjal-3229	619	9	sign	sign	VERB
cjal-3229	619	10	such	such	ADJ
cjal-3229	619	11	falsified	falsified	ADJ
cjal-3229	619	12	financial	financial	ADJ
cjal-3229	619	13	forms	form	NOUN
cjal-3229	619	14	,	,	PUNCT
cjal-3229	619	15	whitmore	whitmore	NOUN
cjal-3229	619	16	's	's	PART
cjal-3229	619	17	loan	loan	NOUN
cjal-3229	619	18	loss	loss	NOUN
cjal-3229	619	19	reserve	reserve	NOUN
cjal-3229	619	20	calculations	calculation	NOUN
cjal-3229	619	21	for	for	ADP
cjal-3229	619	22	1987	1987	NUM
cjal-3229	619	23	misstated	misstate	VERB
cjal-3229	619	24	the	the	DET
cjal-3229	619	25	true	true	ADJ
cjal-3229	619	26	financial	financial	ADJ
cjal-3229	619	27	status	status	NOUN
cjal-3229	619	28	of	of	ADP
cjal-3229	619	29	asb	asb	PROPN
cjal-3229	619	30	.	.	PROPN
cjal-3229	619	31	vi	vi	PROPN
cjal-3229	619	32	.	.	PUNCT
cjal-3229	619	33	recommendations	recommendation	NOUN
cjal-3229	619	34	for	for	ADP
cjal-3229	619	35	japan	japan	PROPN
cjal-3229	619	36	in	in	ADP
cjal-3229	619	37	october	october	PROPN
cjal-3229	619	38	2002	2002	NUM
cjal-3229	619	39	,	,	PUNCT
cjal-3229	619	40	the	the	DET
cjal-3229	619	41	fsa	fsa	PROPN
cjal-3229	619	42	revealed	reveal	VERB
cjal-3229	619	43	its	its	PRON
cjal-3229	619	44	policy	policy	NOUN
cjal-3229	619	45	regarding	regard	VERB
cjal-3229	619	46	the	the	DET
cjal-3229	619	47	bad	bad	ADJ
cjal-3229	619	48	debt	debt	NOUN
cjal-3229	619	49	burdens	burden	NOUN
cjal-3229	619	50	faced	face	VERB
cjal-3229	619	51	by	by	ADP
cjal-3229	619	52	the	the	DET
cjal-3229	619	53	banks	bank	NOUN
cjal-3229	619	54	in	in	ADP
cjal-3229	619	55	a	a	DET
cjal-3229	619	56	paper	paper	NOUN
cjal-3229	619	57	titled	title	VERB
cjal-3229	619	58	,	,	PUNCT
cjal-3229	619	59	"	"	PUNCT
cjal-3229	619	60	program	program	NOUN
cjal-3229	619	61	for	for	ADP
cjal-3229	619	62	financial	financial	ADJ
cjal-3229	619	63	revival	revival	NOUN
cjal-3229	619	64	:	:	PUNCT
cjal-3229	619	65	revival	revival	NOUN
cjal-3229	619	66	of	of	ADP
cjal-3229	619	67	the	the	DET
cjal-3229	619	68	japanese	japanese	ADJ
cjal-3229	619	69	economy	economy	NOUN
cjal-3229	619	70	through	through	ADP
cjal-3229	619	71	resolving	resolve	VERB
cjal-3229	619	72	nonperforming	nonperforme	VERB
cjal-3229	619	73	loans	loan	NOUN
cjal-3229	619	74	problems	problem	NOUN
cjal-3229	619	75	of	of	ADP
cjal-3229	619	76	major	major	ADJ
cjal-3229	619	77	banks	bank	NOUN
cjal-3229	619	78	.	.	PUNCT
cjal-3229	619	79	'	'	PUNCT
cjal-3229	620	1	23	23	NUM
cjal-3229	620	2	in	in	ADP
cjal-3229	620	3	other	other	ADJ
cjal-3229	620	4	words	word	NOUN
cjal-3229	620	5	,	,	PUNCT
cjal-3229	620	6	the	the	DET
cjal-3229	620	7	fsa	fsa	PROPN
cjal-3229	620	8	made	make	VERB
cjal-3229	620	9	it	it	PRON
cjal-3229	620	10	clear	clear	ADJ
cjal-3229	620	11	that	that	SCONJ
cjal-3229	620	12	it	it	PRON
cjal-3229	620	13	intends	intend	VERB
cjal-3229	620	14	to	to	PART
cjal-3229	620	15	review	review	VERB
cjal-3229	620	16	the	the	DET
cjal-3229	620	17	accounting	accounting	NOUN
cjal-3229	620	18	standards	standard	NOUN
cjal-3229	620	19	regarding	regard	VERB
cjal-3229	620	20	asset	asset	NOUN
cjal-3229	620	21	evaluation	evaluation	NOUN
cjal-3229	620	22	in	in	ADP
cjal-3229	620	23	order	order	NOUN
cjal-3229	620	24	to	to	PART
cjal-3229	620	25	tighten	tighten	VERB
cjal-3229	620	26	controls	control	NOUN
cjal-3229	620	27	on	on	ADP
cjal-3229	620	28	the	the	DET
cjal-3229	620	29	asset	asset	NOUN
cjal-3229	620	30	evaluation	evaluation	NOUN
cjal-3229	620	31	practices	practice	NOUN
cjal-3229	620	32	of	of	ADP
cjal-3229	620	33	financial	financial	ADJ
cjal-3229	620	34	institutions	institution	NOUN
cjal-3229	620	35	.	.	PUNCT
cjal-3229	621	1	according	accord	VERB
cjal-3229	621	2	to	to	ADP
cjal-3229	621	3	the	the	DET
cjal-3229	621	4	paper	paper	NOUN
cjal-3229	621	5	,	,	PUNCT
cjal-3229	621	6	the	the	DET
cjal-3229	621	7	fsa	fsa	PROPN
cjal-3229	621	8	will	will	AUX
cjal-3229	621	9	insist	insist	VERB
cjal-3229	621	10	upon	upon	SCONJ
cjal-3229	621	11	consistency	consistency	NOUN
cjal-3229	621	12	in	in	ADP
cjal-3229	621	13	the	the	DET
cjal-3229	621	14	asset	asset	NOUN
cjal-3229	621	15	evaluation	evaluation	NOUN
cjal-3229	621	16	standard	standard	NOUN
cjal-3229	621	17	based	base	VERB
cjal-3229	621	18	on	on	ADP
cjal-3229	621	19	the	the	DET
cjal-3229	621	20	market	market	NOUN
cjal-3229	621	21	value	value	NOUN
cjal-3229	621	22	.	.	PUNCT
cjal-3229	622	1	with	with	ADP
cjal-3229	622	2	reference	reference	NOUN
cjal-3229	622	3	to	to	PART
cjal-3229	622	4	loan	loan	VERB
cjal-3229	622	5	loss	loss	NOUN
cjal-3229	622	6	reserves	reserve	NOUN
cjal-3229	622	7	,	,	PUNCT
cjal-3229	622	8	the	the	DET
cjal-3229	622	9	agency	agency	NOUN
cjal-3229	622	10	says	say	VERB
cjal-3229	622	11	it	it	PRON
cjal-3229	622	12	will	will	AUX
cjal-3229	622	13	apply	apply	VERB
cjal-3229	622	14	the	the	DET
cjal-3229	622	15	american	american	ADJ
cjal-3229	622	16	style	style	NOUN
cjal-3229	622	17	dcf	dcf	PROPN
cjal-3229	622	18	(	(	PUNCT
cjal-3229	622	19	discount	discount	VERB
cjal-3229	622	20	cash	cash	NOUN
cjal-3229	622	21	flow	flow	NOUN
cjal-3229	622	22	)	)	PUNCT
cjal-3229	622	23	technique	technique	NOUN
cjal-3229	622	24	.	.	PUNCT
cjal-3229	623	1	124	124	NUM
cjal-3229	623	2	in	in	ADP
cjal-3229	623	3	particular	particular	ADJ
cjal-3229	623	4	,	,	PUNCT
cjal-3229	623	5	it	it	PRON
cjal-3229	623	6	intends	intend	VERB
cjal-3229	623	7	to	to	PART
cjal-3229	623	8	use	use	VERB
cjal-3229	623	9	the	the	DET
cjal-3229	623	10	individual	individual	ADJ
cjal-3229	623	11	reserve	reserve	NOUN
cjal-3229	623	12	method	method	NOUN
cjal-3229	623	13	based	base	VERB
cjal-3229	623	14	on	on	ADP
cjal-3229	623	15	the	the	DET
cjal-3229	623	16	dcf	dcf	NOUN
cjal-3229	623	17	technique	technique	NOUN
cjal-3229	623	18	concerning	concern	VERB
cjal-3229	623	19	large	large	ADJ
cjal-3229	623	20	borrowers	borrower	NOUN
cjal-3229	623	21	already	already	ADV
cjal-3229	623	22	listed	list	VERB
cjal-3229	623	23	on	on	ADP
cjal-3229	623	24	the	the	DET
cjal-3229	623	25	warning	warning	NOUN
cjal-3229	623	26	lists	list	NOUN
cjal-3229	623	27	of	of	ADP
cjal-3229	623	28	major	major	ADJ
cjal-3229	623	29	banks	bank	NOUN
cjal-3229	623	30	.	.	PUNCT
cjal-3229	624	1	in	in	ADP
cjal-3229	624	2	order	order	NOUN
cjal-3229	624	3	to	to	PART
cjal-3229	624	4	implement	implement	VERB
cjal-3229	624	5	the	the	DET
cjal-3229	624	6	dcf	dcf	PROPN
cjal-3229	624	7	method	method	NOUN
cjal-3229	624	8	,	,	PUNCT
cjal-3229	624	9	the	the	DET
cjal-3229	624	10	fsa	fsa	PROPN
cjal-3229	624	11	revised	revise	VERB
cjal-3229	624	12	its	its	PRON
cjal-3229	624	13	financial	financial	ADJ
cjal-3229	624	14	inspection	inspection	NOUN
cjal-3229	624	15	manual	manual	NOUN
cjal-3229	624	16	and	and	CCONJ
cjal-3229	624	17	asked	ask	VERB
cjal-3229	624	18	major	major	ADJ
cjal-3229	624	19	lenders	lender	NOUN
cjal-3229	624	20	to	to	PART
cjal-3229	624	21	use	use	VERB
cjal-3229	624	22	it	it	PRON
cjal-3229	624	23	beginning	begin	VERB
cjal-3229	624	24	in	in	ADP
cjal-3229	624	25	fy2003	fy2003	PROPN
cjal-3229	624	26	.	.	PUNCT
cjal-3229	625	1	unfortunately	unfortunately	ADV
cjal-3229	625	2	,	,	PUNCT
cjal-3229	625	3	little	little	ADJ
cjal-3229	625	4	is	be	AUX
cjal-3229	625	5	yet	yet	ADV
cjal-3229	625	6	known	know	VERB
cjal-3229	625	7	as	as	ADP
cjal-3229	625	8	to	to	ADP
cjal-3229	625	9	its	its	PRON
cjal-3229	625	10	specificity	specificity	NOUN
cjal-3229	625	11	of	of	ADP
cjal-3229	625	12	the	the	DET
cjal-3229	625	13	manual	manual	NOUN
cjal-3229	625	14	's	's	PART
cjal-3229	625	15	contents	content	NOUN
cjal-3229	625	16	and	and	CCONJ
cjal-3229	625	17	the	the	DET
cjal-3229	625	18	processes	process	NOUN
cjal-3229	625	19	it	it	PRON
cjal-3229	625	20	involves	involve	VERB
cjal-3229	625	21	.	.	PUNCT
cjal-3229	626	1	in	in	ADP
cjal-3229	626	2	my	my	PRON
cjal-3229	626	3	opinion	opinion	NOUN
cjal-3229	626	4	,	,	PUNCT
cjal-3229	626	5	the	the	DET
cjal-3229	626	6	appropriate	appropriate	ADJ
cjal-3229	626	7	accounting	accounting	NOUN
cjal-3229	626	8	method	method	NOUN
cjal-3229	626	9	for	for	ADP
cjal-3229	626	10	estimating	estimate	VERB
cjal-3229	626	11	bad	bad	ADJ
cjal-3229	626	12	debt	debt	NOUN
cjal-3229	626	13	reserves	reserve	NOUN
cjal-3229	626	14	should	should	AUX
cjal-3229	626	15	indeed	indeed	ADV
cjal-3229	626	16	be	be	AUX
cjal-3229	626	17	the	the	DET
cjal-3229	626	18	dcf	dcf	PROPN
cjal-3229	626	19	method	method	NOUN
cjal-3229	626	20	of	of	ADP
cjal-3229	626	21	asset	asset	NOUN
cjal-3229	626	22	evaluation	evaluation	NOUN
cjal-3229	626	23	.	.	PUNCT
cjal-3229	627	1	indeed	indeed	ADV
cjal-3229	627	2	,	,	PUNCT
cjal-3229	627	3	the	the	DET
cjal-3229	627	4	dcf	dcf	PROPN
cjal-3229	627	5	method	method	NOUN
cjal-3229	627	6	should	should	AUX
cjal-3229	627	7	be	be	AUX
cjal-3229	627	8	adopted	adopt	VERB
cjal-3229	627	9	as	as	ADP
cjal-3229	627	10	a	a	DET
cjal-3229	627	11	clear	clear	ADJ
cjal-3229	627	12	and	and	CCONJ
cjal-3229	627	13	explicit	explicit	ADJ
cjal-3229	627	14	rule	rule	NOUN
cjal-3229	627	15	of	of	ADP
cjal-3229	627	16	asset	asset	NOUN
cjal-3229	627	17	evaluation	evaluation	NOUN
cjal-3229	627	18	in	in	ADP
cjal-3229	627	19	every	every	DET
cjal-3229	627	20	circumstance	circumstance	NOUN
cjal-3229	627	21	.	.	PUNCT
cjal-3229	628	1	even	even	ADV
cjal-3229	628	2	despite	despite	SCONJ
cjal-3229	628	3	its	its	PRON
cjal-3229	628	4	admitted	admit	VERB
cjal-3229	628	5	123	123	NUM
cjal-3229	628	6	fsa	fsa	PROPN
cjal-3229	628	7	,	,	PUNCT
cjal-3229	628	8	program	program	NOUN
cjal-3229	628	9	for	for	ADP
cjal-3229	628	10	financial	financial	ADJ
cjal-3229	628	11	revival	revival	NOUN
cjal-3229	628	12	:	:	PUNCT
cjal-3229	628	13	revival	revival	NOUN
cjal-3229	628	14	of	of	ADP
cjal-3229	628	15	the	the	DET
cjal-3229	628	16	japanese	japanese	ADJ
cjal-3229	628	17	economy	economy	NOUN
cjal-3229	628	18	through	through	ADP
cjal-3229	628	19	resolving	resolve	VERB
cjal-3229	628	20	non	non	ADJ
cjal-3229	628	21	-	-	ADJ
cjal-3229	628	22	performing	performing	ADJ
cjal-3229	628	23	loans	loan	NOUN
cjal-3229	628	24	problems	problem	NOUN
cjal-3229	628	25	of	of	ADP
cjal-3229	628	26	major	major	ADJ
cjal-3229	628	27	banks	bank	NOUN
cjal-3229	628	28	1	1	NUM
cjal-3229	628	29	,	,	PUNCT
cjal-3229	628	30	available	available	ADJ
cjal-3229	628	31	at	at	ADP
cjal-3229	628	32	http://www.fsa.go.ip/news/newse/e20021030.pdf	http://www.fsa.go.ip/news/newse/e20021030.pdf	PROPN
cjal-3229	628	33	.	.	PUNCT
cjal-3229	629	1	124	124	NUM
cjal-3229	629	2	for	for	ADP
cjal-3229	629	3	dcf	dcf	PROPN
cjal-3229	629	4	see	see	PROPN
cjal-3229	629	5	ross	ross	PROPN
cjal-3229	629	6	,	,	PUNCT
cjal-3229	629	7	westerfield	westerfield	PROPN
cjal-3229	629	8	and	and	CCONJ
cjal-3229	629	9	jaffe	jaffe	PROPN
cjal-3229	629	10	,	,	PUNCT
cjal-3229	629	11	corporate	corporate	ADJ
cjal-3229	629	12	finance	finance	NOUN
cjal-3229	629	13	,	,	PUNCT
cjal-3229	629	14	7	7	NUM
cjal-3229	629	15	t	t	NOUN
cjal-3229	629	16	h	h	NOUN
cjal-3229	629	17	ed	ed	NOUN
cjal-3229	629	18	.	.	PUNCT
cjal-3229	630	1	(	(	PUNCT
cjal-3229	630	2	2005	2005	NUM
cjal-3229	630	3	)	)	PUNCT
cjal-3229	630	4	.	.	PUNCT
cjal-3229	631	1	2004	2004	NUM
cjal-3229	631	2	]	]	PUNCT
cjal-3229	631	3	columbia	columbia	PROPN
cjal-3229	631	4	journal	journal	PROPN
cjal-3229	631	5	of	of	ADP
cjal-3229	631	6	asian	asian	PROPN
cjal-3229	631	7	la	la	PROPN
cjal-3229	631	8	w	w	PROPN
cjal-3229	631	9	difficulties	difficulty	NOUN
cjal-3229	631	10	,	,	PUNCT
cjal-3229	631	11	it	it	PRON
cjal-3229	631	12	is	be	AUX
cjal-3229	631	13	still	still	ADV
cjal-3229	631	14	far	far	ADV
cjal-3229	631	15	better	well	ADJ
cjal-3229	631	16	than	than	ADP
cjal-3229	631	17	a	a	DET
cjal-3229	631	18	reliance	reliance	NOUN
cjal-3229	631	19	on	on	ADP
cjal-3229	631	20	traditional	traditional	ADJ
cjal-3229	631	21	practices	practice	NOUN
cjal-3229	631	22	or	or	CCONJ
cjal-3229	631	23	some	some	DET
cjal-3229	631	24	other	other	ADJ
cjal-3229	631	25	loose	loose	ADJ
cjal-3229	631	26	notion	notion	NOUN
cjal-3229	631	27	of	of	ADP
cjal-3229	631	28	"	"	PUNCT
cjal-3229	631	29	fair	fair	ADJ
cjal-3229	631	30	and	and	CCONJ
cjal-3229	631	31	reasonable	reasonable	ADJ
cjal-3229	631	32	.	.	PUNCT
cjal-3229	631	33	"	"	PUNCT
cjal-3229	632	1	at	at	ADP
cjal-3229	632	2	the	the	DET
cjal-3229	632	3	very	very	ADV
cjal-3229	632	4	least	least	ADJ
cjal-3229	632	5	,	,	PUNCT
cjal-3229	632	6	the	the	DET
cjal-3229	632	7	dcf	dcf	PROPN
cjal-3229	632	8	calculation	calculation	NOUN
cjal-3229	632	9	can	can	AUX
cjal-3229	632	10	be	be	AUX
cjal-3229	632	11	recreated	recreate	VERB
cjal-3229	632	12	and	and	CCONJ
cjal-3229	632	13	its	its	PRON
cjal-3229	632	14	assumptions	assumption	NOUN
cjal-3229	632	15	laid	lay	VERB
cjal-3229	632	16	bare	bare	ADJ
cjal-3229	632	17	to	to	ADP
cjal-3229	632	18	critical	critical	ADJ
cjal-3229	632	19	reevaluation	reevaluation	NOUN
cjal-3229	632	20	.	.	PUNCT
cjal-3229	633	1	while	while	SCONJ
cjal-3229	633	2	it	it	PRON
cjal-3229	633	3	is	be	AUX
cjal-3229	633	4	difficult	difficult	ADJ
cjal-3229	633	5	as	as	SCONJ
cjal-3229	633	6	yet	yet	ADV
cjal-3229	633	7	to	to	PART
cjal-3229	633	8	judge	judge	VERB
cjal-3229	633	9	how	how	SCONJ
cjal-3229	633	10	the	the	DET
cjal-3229	633	11	dcf	dcf	PROPN
cjal-3229	633	12	method	method	NOUN
cjal-3229	633	13	will	will	AUX
cjal-3229	633	14	be	be	AUX
cjal-3229	633	15	fare	fare	ADJ
cjal-3229	633	16	in	in	ADP
cjal-3229	633	17	japan	japan	PROPN
cjal-3229	633	18	and	and	CCONJ
cjal-3229	633	19	if	if	SCONJ
cjal-3229	633	20	it	it	PRON
cjal-3229	633	21	will	will	AUX
cjal-3229	633	22	meets	meet	VERB
cjal-3229	633	23	the	the	DET
cjal-3229	633	24	goals	goal	NOUN
cjal-3229	633	25	of	of	ADP
cjal-3229	633	26	the	the	DET
cjal-3229	633	27	fsa	fsa	PROPN
cjal-3229	633	28	,	,	PUNCT
cjal-3229	633	29	there	there	PRON
cjal-3229	633	30	is	be	VERB
cjal-3229	633	31	no	no	DET
cjal-3229	633	32	doubt	doubt	NOUN
cjal-3229	633	33	that	that	SCONJ
cjal-3229	633	34	the	the	DET
cjal-3229	633	35	fsa	fsa	PROPN
cjal-3229	633	36	is	be	AUX
cjal-3229	633	37	intending	intend	VERB
cjal-3229	633	38	that	that	SCONJ
cjal-3229	633	39	financial	financial	ADJ
cjal-3229	633	40	institutions	institution	NOUN
cjal-3229	633	41	must	must	AUX
cjal-3229	633	42	begin	begin	VERB
cjal-3229	633	43	using	use	VERB
cjal-3229	633	44	the	the	DET
cjal-3229	633	45	method	method	NOUN
cjal-3229	633	46	.	.	PUNCT
cjal-3229	634	1	dcf	dcf	PROPN
cjal-3229	634	2	is	be	AUX
cjal-3229	634	3	a	a	DET
cjal-3229	634	4	quantitative	quantitative	ADJ
cjal-3229	634	5	measurement	measurement	NOUN
cjal-3229	634	6	technique	technique	NOUN
cjal-3229	634	7	intended	intend	VERB
cjal-3229	634	8	to	to	PART
cjal-3229	634	9	address	address	VERB
cjal-3229	634	10	the	the	DET
cjal-3229	634	11	problem	problem	NOUN
cjal-3229	634	12	of	of	ADP
cjal-3229	634	13	chronically	chronically	ADV
cjal-3229	634	14	insufficient	insufficient	ADJ
cjal-3229	634	15	reserves	reserve	NOUN
cjal-3229	634	16	such	such	ADJ
cjal-3229	634	17	that	that	DET
cjal-3229	634	18	bad	bad	ADJ
cjal-3229	634	19	debts	debt	NOUN
cjal-3229	634	20	can	can	AUX
cjal-3229	634	21	not	not	PART
cjal-3229	634	22	be	be	AUX
cjal-3229	634	23	adequately	adequately	ADV
cjal-3229	634	24	covered	cover	VERB
cjal-3229	634	25	.	.	PUNCT
cjal-3229	635	1	the	the	DET
cjal-3229	635	2	goal	goal	NOUN
cjal-3229	635	3	is	be	AUX
cjal-3229	635	4	to	to	PART
cjal-3229	635	5	force	force	VERB
cjal-3229	635	6	the	the	DET
cjal-3229	635	7	banks	bank	NOUN
cjal-3229	635	8	to	to	PART
cjal-3229	635	9	engage	engage	VERB
cjal-3229	635	10	in	in	ADP
cjal-3229	635	11	more	more	ADV
cjal-3229	635	12	accurate	accurate	ADJ
cjal-3229	635	13	market	market	NOUN
cjal-3229	635	14	value	value	NOUN
cjal-3229	635	15	evaluations	evaluation	NOUN
cjal-3229	635	16	as	as	ADV
cjal-3229	635	17	well	well	ADV
cjal-3229	635	18	as	as	ADP
cjal-3229	635	19	to	to	PART
cjal-3229	635	20	force	force	VERB
cjal-3229	635	21	them	they	PRON
cjal-3229	635	22	to	to	PART
cjal-3229	635	23	allocate	allocate	VERB
cjal-3229	635	24	more	more	ADJ
cjal-3229	635	25	funds	fund	NOUN
cjal-3229	635	26	to	to	ADP
cjal-3229	635	27	their	their	PRON
cjal-3229	635	28	bad	bad	ADJ
cjal-3229	635	29	debt	debt	NOUN
cjal-3229	635	30	reserves	reserve	NOUN
cjal-3229	635	31	in	in	ADP
cjal-3229	635	32	order	order	NOUN
cjal-3229	635	33	to	to	PART
cjal-3229	635	34	fill	fill	VERB
cjal-3229	635	35	the	the	DET
cjal-3229	635	36	gap	gap	NOUN
cjal-3229	635	37	between	between	ADP
cjal-3229	635	38	book	book	NOUN
cjal-3229	635	39	values	value	NOUN
cjal-3229	635	40	and	and	CCONJ
cjal-3229	635	41	market	market	NOUN
cjal-3229	635	42	values	value	NOUN
cjal-3229	635	43	.	.	PUNCT
cjal-3229	636	1	dcf	dcf	PROPN
cjal-3229	636	2	is	be	AUX
cjal-3229	636	3	an	an	DET
cjal-3229	636	4	aggressive	aggressive	ADJ
cjal-3229	636	5	banking	banking	NOUN
cjal-3229	636	6	policy	policy	NOUN
cjal-3229	636	7	;	;	PUNCT
cjal-3229	636	8	indeed	indeed	ADV
cjal-3229	636	9	,	,	PUNCT
cjal-3229	636	10	such	such	DET
cjal-3229	636	11	an	an	DET
cjal-3229	636	12	aggressive	aggressive	ADJ
cjal-3229	636	13	policy	policy	NOUN
cjal-3229	636	14	issued	issue	VERB
cjal-3229	636	15	by	by	ADP
cjal-3229	636	16	the	the	DET
cjal-3229	636	17	japanese	japanese	ADJ
cjal-3229	636	18	government	government	NOUN
cjal-3229	636	19	is	be	AUX
cjal-3229	636	20	almost	almost	ADV
cjal-3229	636	21	unheard	unheard	ADJ
cjal-3229	636	22	of	of	ADP
cjal-3229	636	23	.	.	PUNCT
cjal-3229	637	1	the	the	DET
cjal-3229	637	2	dcf	dcf	PROPN
cjal-3229	637	3	technique	technique	NOUN
cjal-3229	637	4	boils	boil	VERB
cjal-3229	637	5	down	down	ADP
cjal-3229	637	6	to	to	ADP
cjal-3229	637	7	the	the	DET
cjal-3229	637	8	prediction	prediction	NOUN
cjal-3229	637	9	of	of	ADP
cjal-3229	637	10	future	future	ADJ
cjal-3229	637	11	cash	cash	NOUN
cjal-3229	637	12	flows	flow	NOUN
cjal-3229	637	13	discounted	discount	VERB
cjal-3229	637	14	to	to	ADP
cjal-3229	637	15	present	present	ADJ
cjal-3229	637	16	value	value	NOUN
cjal-3229	637	17	.	.	PUNCT
cjal-3229	638	1	the	the	DET
cjal-3229	638	2	difficulty	difficulty	NOUN
cjal-3229	638	3	that	that	PRON
cjal-3229	638	4	must	must	AUX
cjal-3229	638	5	be	be	AUX
cjal-3229	638	6	overcome	overcome	VERB
cjal-3229	638	7	is	be	AUX
cjal-3229	638	8	how	how	SCONJ
cjal-3229	638	9	to	to	PART
cjal-3229	638	10	select	select	VERB
cjal-3229	638	11	an	an	DET
cjal-3229	638	12	appropriate	appropriate	ADJ
cjal-3229	638	13	discount	discount	NOUN
cjal-3229	638	14	rate	rate	NOUN
cjal-3229	638	15	reflecting	reflect	VERB
cjal-3229	638	16	the	the	DET
cjal-3229	638	17	risk	risk	NOUN
cjal-3229	638	18	premium	premium	NOUN
cjal-3229	638	19	.	.	PUNCT
cjal-3229	639	1	in	in	ADP
cjal-3229	639	2	the	the	DET
cjal-3229	639	3	case	case	NOUN
cjal-3229	639	4	of	of	ADP
cjal-3229	639	5	a	a	DET
cjal-3229	639	6	bad	bad	ADJ
cjal-3229	639	7	loan	loan	NOUN
cjal-3229	639	8	with	with	ADP
cjal-3229	639	9	a	a	DET
cjal-3229	639	10	risk	risk	NOUN
cjal-3229	639	11	of	of	ADP
cjal-3229	639	12	default	default	NOUN
cjal-3229	639	13	,	,	PUNCT
cjal-3229	639	14	it	it	PRON
cjal-3229	639	15	is	be	AUX
cjal-3229	639	16	necessary	necessary	ADJ
cjal-3229	639	17	to	to	PART
cjal-3229	639	18	estimate	estimate	VERB
cjal-3229	639	19	the	the	DET
cjal-3229	639	20	credit	credit	NOUN
cjal-3229	639	21	risk	risk	NOUN
cjal-3229	639	22	.	.	PUNCT
cjal-3229	640	1	it	it	PRON
cjal-3229	640	2	is	be	AUX
cjal-3229	640	3	not	not	PART
cjal-3229	640	4	enough	enough	ADJ
cjal-3229	640	5	to	to	PART
cjal-3229	640	6	calculate	calculate	VERB
cjal-3229	640	7	just	just	ADV
cjal-3229	640	8	the	the	DET
cjal-3229	640	9	estimated	estimate	VERB
cjal-3229	640	10	default	default	NOUN
cjal-3229	640	11	probability	probability	NOUN
cjal-3229	640	12	.	.	PUNCT
cjal-3229	641	1	it	it	PRON
cjal-3229	641	2	is	be	AUX
cjal-3229	641	3	necessary	necessary	ADJ
cjal-3229	641	4	to	to	PART
cjal-3229	641	5	use	use	VERB
cjal-3229	641	6	a	a	DET
cjal-3229	641	7	discount	discount	NOUN
cjal-3229	641	8	rate	rate	NOUN
cjal-3229	641	9	obtained	obtain	VERB
cjal-3229	641	10	by	by	ADP
cjal-3229	641	11	applying	apply	VERB
cjal-3229	641	12	the	the	DET
cjal-3229	641	13	risk	risk	NOUN
cjal-3229	641	14	premium	premium	NOUN
cjal-3229	641	15	in	in	ADP
cjal-3229	641	16	addition	addition	NOUN
cjal-3229	641	17	to	to	ADP
cjal-3229	641	18	the	the	DET
cjal-3229	641	19	market	market	NOUN
cjal-3229	641	20	interest	interest	NOUN
cjal-3229	641	21	rate	rate	NOUN
cjal-3229	641	22	.	.	PUNCT
cjal-3229	642	1	in	in	ADP
cjal-3229	642	2	dealing	deal	VERB
cjal-3229	642	3	with	with	ADP
cjal-3229	642	4	a	a	DET
cjal-3229	642	5	corporation	corporation	NOUN
cjal-3229	642	6	with	with	ADP
cjal-3229	642	7	an	an	DET
cjal-3229	642	8	especially	especially	ADV
cjal-3229	642	9	high	high	ADJ
cjal-3229	642	10	borrowing	borrowing	NOUN
cjal-3229	642	11	interest	interest	NOUN
cjal-3229	642	12	rate	rate	NOUN
cjal-3229	642	13	,	,	PUNCT
cjal-3229	642	14	it	it	PRON
cjal-3229	642	15	may	may	AUX
cjal-3229	642	16	be	be	AUX
cjal-3229	642	17	necessary	necessary	ADJ
cjal-3229	642	18	to	to	PART
cjal-3229	642	19	use	use	VERB
cjal-3229	642	20	a	a	DET
cjal-3229	642	21	higher	high	ADJ
cjal-3229	642	22	risk	risk	NOUN
cjal-3229	642	23	premium	premium	NOUN
cjal-3229	642	24	.	.	PUNCT
cjal-3229	643	1	even	even	ADV
cjal-3229	643	2	a	a	DET
cjal-3229	643	3	small	small	ADJ
cjal-3229	643	4	change	change	NOUN
cjal-3229	643	5	in	in	ADP
cjal-3229	643	6	the	the	DET
cjal-3229	643	7	discount	discount	NOUN
cjal-3229	643	8	ratio	ratio	NOUN
cjal-3229	643	9	will	will	AUX
cjal-3229	643	10	cause	cause	VERB
cjal-3229	643	11	dcf	dcf	PROPN
cjal-3229	643	12	results	result	NOUN
cjal-3229	643	13	tend	tend	VERB
cjal-3229	643	14	to	to	PART
cjal-3229	643	15	change	change	VERB
cjal-3229	643	16	substantially	substantially	ADV
cjal-3229	643	17	.	.	PUNCT
cjal-3229	644	1	if	if	SCONJ
cjal-3229	644	2	a	a	DET
cjal-3229	644	3	low	low	ADJ
cjal-3229	644	4	interest	interest	NOUN
cjal-3229	644	5	rate	rate	NOUN
cjal-3229	644	6	is	be	AUX
cjal-3229	644	7	used	use	VERB
cjal-3229	644	8	as	as	ADP
cjal-3229	644	9	a	a	DET
cjal-3229	644	10	discount	discount	NOUN
cjal-3229	644	11	rate	rate	NOUN
cjal-3229	644	12	,	,	PUNCT
cjal-3229	644	13	it	it	PRON
cjal-3229	644	14	can	can	AUX
cjal-3229	644	15	result	result	VERB
cjal-3229	644	16	in	in	ADP
cjal-3229	644	17	a	a	DET
cjal-3229	644	18	mistaken	mistaken	ADJ
cjal-3229	644	19	overvaluation	overvaluation	NOUN
cjal-3229	644	20	of	of	ADP
cjal-3229	644	21	the	the	DET
cjal-3229	644	22	loan	loan	NOUN
cjal-3229	644	23	.	.	PUNCT
cjal-3229	645	1	certainly	certainly	ADV
cjal-3229	645	2	the	the	DET
cjal-3229	645	3	dcf	dcf	PROPN
cjal-3229	645	4	method	method	NOUN
cjal-3229	645	5	had	have	VERB
cjal-3229	645	6	its	its	PRON
cjal-3229	645	7	benefits	benefit	NOUN
cjal-3229	645	8	,	,	PUNCT
cjal-3229	645	9	yet	yet	ADV
cjal-3229	645	10	even	even	ADV
cjal-3229	645	11	a	a	DET
cjal-3229	645	12	small	small	ADJ
cjal-3229	645	13	miscalculation	miscalculation	NOUN
cjal-3229	645	14	in	in	ADP
cjal-3229	645	15	the	the	DET
cjal-3229	645	16	discount	discount	NOUN
cjal-3229	645	17	ratio	ratio	NOUN
cjal-3229	645	18	can	can	AUX
cjal-3229	645	19	result	result	VERB
cjal-3229	645	20	in	in	ADP
cjal-3229	645	21	highly	highly	ADV
cjal-3229	645	22	misleading	misleading	ADJ
cjal-3229	645	23	results	result	NOUN
cjal-3229	645	24	.	.	PUNCT
cjal-3229	646	1	the	the	DET
cjal-3229	646	2	following	follow	VERB
cjal-3229	646	3	example	example	NOUN
cjal-3229	646	4	illustrates	illustrate	VERB
cjal-3229	646	5	the	the	DET
cjal-3229	646	6	differences	difference	NOUN
cjal-3229	646	7	between	between	ADP
cjal-3229	646	8	the	the	DET
cjal-3229	646	9	traditional	traditional	ADJ
cjal-3229	646	10	accounting	accounting	NOUN
cjal-3229	646	11	methods	method	NOUN
cjal-3229	646	12	used	use	VERB
cjal-3229	646	13	before	before	ADP
cjal-3229	646	14	2002	2002	NUM
cjal-3229	646	15	and	and	CCONJ
cjal-3229	646	16	the	the	DET
cjal-3229	646	17	proposed	propose	VERB
cjal-3229	646	18	dcf	dcf	PROPN
cjal-3229	646	19	method	method	PROPN
cjal-3229	646	20	:	:	PUNCT
cjal-3229	646	21	suppose	suppose	VERB
cjal-3229	646	22	a	a	DET
cjal-3229	646	23	bank	bank	NOUN
cjal-3229	646	24	loans	loan	NOUN
cjal-3229	646	25	$	$	SYM
cjal-3229	646	26	10,000	10,000	NUM
cjal-3229	646	27	for	for	ADP
cjal-3229	646	28	a	a	DET
cjal-3229	646	29	5	5	NUM
cjal-3229	646	30	year	year	NOUN
cjal-3229	646	31	term	term	NOUN
cjal-3229	646	32	at	at	ADP
cjal-3229	646	33	5	5	NUM
cjal-3229	646	34	%	%	NOUN
cjal-3229	646	35	interest	interest	NOUN
cjal-3229	646	36	rate	rate	NOUN
cjal-3229	646	37	.	.	PUNCT
cjal-3229	647	1	suppose	suppose	VERB
cjal-3229	647	2	further	far	ADV
cjal-3229	647	3	that	that	SCONJ
cjal-3229	647	4	the	the	DET
cjal-3229	647	5	borrower	borrower	NOUN
cjal-3229	647	6	's	's	PART
cjal-3229	647	7	repayments	repayment	NOUN
cjal-3229	647	8	(	(	PUNCT
cjal-3229	647	9	principal	principal	NOUN
cjal-3229	647	10	plus	plus	CCONJ
cjal-3229	647	11	interest	interest	NOUN
cjal-3229	647	12	)	)	PUNCT
cjal-3229	647	13	are	be	AUX
cjal-3229	647	14	expected	expect	VERB
cjal-3229	647	15	to	to	PART
cjal-3229	647	16	decline	decline	VERB
cjal-3229	647	17	due	due	ADJ
cjal-3229	647	18	to	to	ADP
cjal-3229	647	19	poor	poor	ADJ
cjal-3229	647	20	business	business	NOUN
cjal-3229	647	21	management	management	NOUN
cjal-3229	647	22	as	as	SCONJ
cjal-3229	647	23	shown	show	VERB
cjal-3229	647	24	in	in	ADP
cjal-3229	647	25	table	table	NOUN
cjal-3229	647	26	3	3	NUM
cjal-3229	647	27	.	.	PUNCT
cjal-3229	648	1	under	under	ADP
cjal-3229	648	2	the	the	DET
cjal-3229	648	3	traditional	traditional	ADJ
cjal-3229	648	4	method	method	NOUN
cjal-3229	648	5	,	,	PUNCT
cjal-3229	648	6	the	the	DET
cjal-3229	648	7	bank	bank	NOUN
cjal-3229	648	8	would	would	AUX
cjal-3229	648	9	reserve	reserve	VERB
cjal-3229	648	10	only	only	ADV
cjal-3229	648	11	5	5	NUM
cjal-3229	648	12	%	%	NOUN
cjal-3229	648	13	of	of	ADP
cjal-3229	648	14	the	the	DET
cjal-3229	648	15	loan	loan	NOUN
cjal-3229	648	16	amount	amount	NOUN
cjal-3229	648	17	(	(	PUNCT
cjal-3229	648	18	$	$	SYM
cjal-3229	648	19	500	500	NUM
cjal-3229	648	20	)	)	PUNCT
cjal-3229	648	21	against	against	ADP
cjal-3229	648	22	possible	possible	ADJ
cjal-3229	648	23	losses	loss	NOUN
cjal-3229	648	24	.	.	PUNCT
cjal-3229	649	1	this	this	DET
cjal-3229	649	2	practice	practice	NOUN
cjal-3229	649	3	would	would	AUX
cjal-3229	649	4	be	be	AUX
cjal-3229	649	5	regarded	regard	VERB
cjal-3229	649	6	as	as	ADP
cjal-3229	649	7	fair	fair	ADJ
cjal-3229	649	8	and	and	CCONJ
cjal-3229	649	9	reasonable	reasonable	ADJ
cjal-3229	649	10	based	base	VERB
cjal-3229	649	11	upon	upon	SCONJ
cjal-3229	649	12	past	past	ADJ
cjal-3229	649	13	experience	experience	NOUN
cjal-3229	649	14	.	.	PUNCT
cjal-3229	650	1	based	base	VERB
cjal-3229	650	2	upon	upon	SCONJ
cjal-3229	650	3	the	the	DET
cjal-3229	650	4	dcf	dcf	PROPN
cjal-3229	650	5	method	method	NOUN
cjal-3229	650	6	,	,	PUNCT
cjal-3229	650	7	however	however	ADV
cjal-3229	650	8	,	,	PUNCT
cjal-3229	650	9	the	the	DET
cjal-3229	650	10	net	net	ADJ
cjal-3229	650	11	present	present	ADJ
cjal-3229	650	12	value	value	NOUN
cjal-3229	650	13	(	(	PUNCT
cjal-3229	650	14	"	"	PUNCT
cjal-3229	650	15	npv	npv	NOUN
cjal-3229	650	16	"	"	PUNCT
cjal-3229	650	17	)	)	PUNCT
cjal-3229	650	18	125	125	NUM
cjal-3229	650	19	of	of	ADP
cjal-3229	650	20	the	the	DET
cjal-3229	650	21	loan	loan	NOUN
cjal-3229	650	22	125	125	NUM
cjal-3229	650	23	the	the	DET
cjal-3229	650	24	net	net	ADJ
cjal-3229	650	25	present	present	ADJ
cjal-3229	650	26	value	value	NOUN
cjal-3229	650	27	(	(	PUNCT
cjal-3229	650	28	npv	npv	NOUN
cjal-3229	650	29	)	)	PUNCT
cjal-3229	650	30	of	of	ADP
cjal-3229	650	31	an	an	DET
cjal-3229	650	32	asset	asset	NOUN
cjal-3229	650	33	is	be	AUX
cjal-3229	650	34	equal	equal	ADJ
cjal-3229	650	35	to	to	ADP
cjal-3229	650	36	the	the	DET
cjal-3229	650	37	present	present	ADJ
cjal-3229	650	38	value	value	NOUN
cjal-3229	650	39	of	of	ADP
cjal-3229	650	40	its	its	PRON
cjal-3229	650	41	annual	annual	ADJ
cjal-3229	650	42	after	after	ADP
cjal-3229	650	43	tax	tax	NOUN
cjal-3229	650	44	net	net	NOUN
cjal-3229	650	45	[	[	X
cjal-3229	650	46	18:1	18:1	NUM
cjal-3229	650	47	regulations	regulation	NOUN
cjal-3229	650	48	on	on	ADP
cjal-3229	650	49	problem	problem	NOUN
cjal-3229	650	50	loans	loan	NOUN
cjal-3229	650	51	in	in	ADP
cjal-3229	650	52	japan	japan	PROPN
cjal-3229	650	53	amounts	amount	VERB
cjal-3229	650	54	to	to	ADP
cjal-3229	650	55	only	only	ADV
cjal-3229	650	56	$	$	SYM
cjal-3229	650	57	8150.98	8150.98	NUM
cjal-3229	650	58	due	due	ADJ
cjal-3229	650	59	to	to	ADP
cjal-3229	650	60	poor	poor	ADJ
cjal-3229	650	61	future	future	ADJ
cjal-3229	650	62	cash	cash	NOUN
cjal-3229	650	63	flows	flow	NOUN
cjal-3229	650	64	occurring	occur	VERB
cjal-3229	650	65	between	between	ADP
cjal-3229	650	66	the	the	DET
cjal-3229	650	67	2nd	2nd	ADJ
cjal-3229	650	68	to	to	ADP
cjal-3229	650	69	5th	5th	ADJ
cjal-3229	650	70	years	year	NOUN
cjal-3229	650	71	.	.	PUNCT
cjal-3229	651	1	reflecting	reflect	VERB
cjal-3229	651	2	this	this	DET
cjal-3229	651	3	deteriorating	deteriorate	VERB
cjal-3229	651	4	npv	npv	NOUN
cjal-3229	651	5	,	,	PUNCT
cjal-3229	651	6	the	the	DET
cjal-3229	651	7	dcf	dcf	PROPN
cjal-3229	651	8	method	method	NOUN
cjal-3229	651	9	would	would	AUX
cjal-3229	651	10	indicate	indicate	VERB
cjal-3229	651	11	that	that	SCONJ
cjal-3229	651	12	the	the	DET
cjal-3229	651	13	bank	bank	NOUN
cjal-3229	651	14	should	should	AUX
cjal-3229	651	15	reserve	reserve	VERB
cjal-3229	651	16	$	$	SYM
cjal-3229	651	17	1175.25	1175.25	NUM
cjal-3229	651	18	(=	(=	NOUN
cjal-3229	651	19	10,000	10,000	NUM
cjal-3229	651	20	8150.95	8150.95	NUM
cjal-3229	651	21	)	)	PUNCT
cjal-3229	651	22	against	against	ADP
cjal-3229	651	23	possible	possible	ADJ
cjal-3229	651	24	loss	loss	NOUN
cjal-3229	651	25	.	.	PUNCT
cjal-3229	652	1	this	this	DET
cjal-3229	652	2	number	number	NOUN
cjal-3229	652	3	amounts	amount	VERB
cjal-3229	652	4	to	to	ADP
cjal-3229	652	5	11.75	11.75	NUM
cjal-3229	652	6	%	%	NOUN
cjal-3229	652	7	of	of	ADP
cjal-3229	652	8	the	the	DET
cjal-3229	652	9	total	total	ADJ
cjal-3229	652	10	loan	loan	NOUN
cjal-3229	652	11	amount	amount	NOUN
cjal-3229	652	12	.	.	PUNCT
cjal-3229	653	1	the	the	DET
cjal-3229	653	2	dcf	dcf	PROPN
cjal-3229	653	3	method	method	NOUN
cjal-3229	653	4	is	be	AUX
cjal-3229	653	5	more	more	ADV
cjal-3229	653	6	prudent	prudent	ADJ
cjal-3229	653	7	and	and	CCONJ
cjal-3229	653	8	indicates	indicate	VERB
cjal-3229	653	9	with	with	ADP
cjal-3229	653	10	precision	precision	NOUN
cjal-3229	653	11	exactly	exactly	ADV
cjal-3229	653	12	how	how	SCONJ
cjal-3229	653	13	much	much	ADJ
cjal-3229	653	14	to	to	PART
cjal-3229	653	15	reserve	reserve	VERB
cjal-3229	653	16	against	against	ADP
cjal-3229	653	17	possible	possible	ADJ
cjal-3229	653	18	future	future	ADJ
cjal-3229	653	19	losses	loss	NOUN
cjal-3229	653	20	based	base	VERB
cjal-3229	653	21	upon	upon	SCONJ
cjal-3229	653	22	future	future	ADJ
cjal-3229	653	23	estimated	estimate	VERB
cjal-3229	653	24	cash	cash	NOUN
cjal-3229	653	25	flows	flow	NOUN
cjal-3229	653	26	.	.	PUNCT
cjal-3229	654	1	using	use	VERB
cjal-3229	654	2	this	this	DET
cjal-3229	654	3	more	more	ADV
cjal-3229	654	4	prudent	prudent	ADJ
cjal-3229	654	5	method	method	NOUN
cjal-3229	654	6	would	would	AUX
cjal-3229	654	7	result	result	VERB
cjal-3229	654	8	in	in	ADP
cjal-3229	654	9	larger	large	ADJ
cjal-3229	654	10	reserves	reserve	NOUN
cjal-3229	654	11	and	and	CCONJ
cjal-3229	654	12	fewer	few	ADJ
cjal-3229	654	13	bank	bank	NOUN
cjal-3229	654	14	collapses	collapse	VERB
cjal-3229	654	15	due	due	ADJ
cjal-3229	654	16	to	to	ADP
cjal-3229	654	17	bad	bad	ADJ
cjal-3229	654	18	loans	loan	NOUN
cjal-3229	654	19	.	.	PUNCT
cjal-3229	655	1	table	table	NOUN
cjal-3229	655	2	3	3	NUM
cjal-3229	655	3	:	:	PUNCT
cjal-3229	655	4	npv	npv	NOUN
cjal-3229	655	5	of	of	ADP
cjal-3229	655	6	the	the	DET
cjal-3229	655	7	loan	loan	NOUN
cjal-3229	655	8	estimated	estimate	VERB
cjal-3229	655	9	payment	payment	NOUN
cjal-3229	655	10	and	and	CCONJ
cjal-3229	655	11	present	present	ADJ
cjal-3229	655	12	scheduled	schedule	VERB
cjal-3229	655	13	payment	payment	NOUN
cjal-3229	655	14	value	value	NOUN
cjal-3229	655	15	factor	factor	NOUN
cjal-3229	655	16	(	(	PUNCT
cjal-3229	655	17	principal	principal	NOUN
cjal-3229	655	18	+	+	CCONJ
cjal-3229	655	19	interest	interest	NOUN
cjal-3229	655	20	)	)	PUNCT
cjal-3229	655	21	(	(	PUNCT
cjal-3229	655	22	principal	principal	NOUN
cjal-3229	655	23	+	+	CCONJ
cjal-3229	655	24	interest	interest	NOUN
cjal-3229	655	25	)	)	PUNCT
cjal-3229	655	26	year	year	NOUN
cjal-3229	655	27	1	1	NUM
cjal-3229	655	28	2309.74	2309.74	NUM
cjal-3229	655	29	2309.74	2309.74	NUM
cjal-3229	655	30	x	x	SYM
cjal-3229	655	31	0.9524	0.9524	NUM
cjal-3229	655	32	=	=	SYM
cjal-3229	655	33	2,199.80	2,199.80	NUM
cjal-3229	655	34	2	2	NUM
cjal-3229	655	35	2000.00	2000.00	NUM
cjal-3229	655	36	x	x	SYM
cjal-3229	655	37	0.9070	0.9070	NUM
cjal-3229	655	38	=	=	SYM
cjal-3229	655	39	1,814.00	1,814.00	NUM
cjal-3229	655	40	3	3	NUM
cjal-3229	655	41	1800.00	1800.00	NUM
cjal-3229	655	42	x	x	SYM
cjal-3229	655	43	0.8638	0.8638	NUM
cjal-3229	655	44	=	=	SYM
cjal-3229	655	45	1,554.84	1,554.84	NUM
cjal-3229	655	46	4	4	NUM
cjal-3229	655	47	"	"	SYM
cjal-3229	655	48	1700.00	1700.00	NUM
cjal-3229	655	49	x	x	SYM
cjal-3229	655	50	0.8277	0.8277	NUM
cjal-3229	655	51	=	=	SYM
cjal-3229	656	1	1,407.09	1,407.09	NUM
cjal-3229	656	2	5	5	NUM
cjal-3229	656	3	1500.00	1500.00	NUM
cjal-3229	656	4	x	x	SYM
cjal-3229	656	5	0.7835	0.7835	NUM
cjal-3229	656	6	=	=	SYM
cjal-3229	656	7	1,175.25	1,175.25	NUM
cjal-3229	656	8	npv	npv	NOUN
cjal-3229	656	9	=	=	SYM
cjal-3229	656	10	8,150.98	8,150.98	NUM
cjal-3229	656	11	vii	vii	PROPN
cjal-3229	656	12	.	.	PUNCT
cjal-3229	657	1	the	the	DET
cjal-3229	657	2	application	application	NOUN
cjal-3229	657	3	of	of	ADP
cjal-3229	657	4	international	international	ADJ
cjal-3229	657	5	accounting	accounting	NOUN
cjal-3229	657	6	standards	standard	NOUN
cjal-3229	657	7	in	in	ADP
cjal-3229	657	8	japan	japan	PROPN
cjal-3229	657	9	it	it	PRON
cjal-3229	657	10	is	be	AUX
cjal-3229	657	11	clearly	clearly	ADV
cjal-3229	657	12	due	due	ADJ
cjal-3229	657	13	to	to	ADP
cjal-3229	657	14	the	the	DET
cjal-3229	657	15	fact	fact	NOUN
cjal-3229	657	16	that	that	SCONJ
cjal-3229	657	17	the	the	DET
cjal-3229	657	18	japanese	japanese	ADJ
cjal-3229	657	19	accounting	accounting	NOUN
cjal-3229	657	20	system	system	NOUN
cjal-3229	657	21	incorporates	incorporate	VERB
cjal-3229	657	22	standards	standard	NOUN
cjal-3229	657	23	different	different	ADJ
cjal-3229	657	24	from	from	ADP
cjal-3229	657	25	international	international	ADJ
cjal-3229	657	26	standards	standard	NOUN
cjal-3229	657	27	that	that	PRON
cjal-3229	657	28	so	so	ADV
cjal-3229	657	29	many	many	ADJ
cjal-3229	657	30	problems	problem	NOUN
cjal-3229	657	31	,	,	PUNCT
cjal-3229	657	32	including	include	VERB
cjal-3229	657	33	those	those	PRON
cjal-3229	657	34	related	relate	VERB
cjal-3229	657	35	to	to	ADP
cjal-3229	657	36	the	the	DET
cjal-3229	657	37	accounting	accounting	NOUN
cjal-3229	657	38	for	for	ADP
cjal-3229	657	39	bad	bad	ADJ
cjal-3229	657	40	debts	debt	NOUN
cjal-3229	657	41	,	,	PUNCT
cjal-3229	657	42	are	be	AUX
cjal-3229	657	43	produced	produce	VERB
cjal-3229	657	44	in	in	ADP
cjal-3229	657	45	japan	japan	PROPN
cjal-3229	657	46	.	.	PUNCT
cjal-3229	658	1	these	these	DET
cjal-3229	658	2	national	national	ADJ
cjal-3229	658	3	accounting	accounting	NOUN
cjal-3229	658	4	standards	standard	NOUN
cjal-3229	658	5	remain	remain	VERB
cjal-3229	658	6	different	different	ADJ
cjal-3229	658	7	cash	cash	NOUN
cjal-3229	658	8	flows	flow	VERB
cjal-3229	658	9	less	less	ADJ
cjal-3229	658	10	the	the	DET
cjal-3229	658	11	investment	investment	NOUN
cjal-3229	658	12	's	's	PART
cjal-3229	658	13	initial	initial	ADJ
cjal-3229	658	14	outlay	outlay	NOUN
cjal-3229	658	15	.	.	PUNCT
cjal-3229	659	1	the	the	DET
cjal-3229	659	2	net	net	ADJ
cjal-3229	659	3	present	present	ADJ
cjal-3229	659	4	value	value	NOUN
cjal-3229	659	5	can	can	AUX
cjal-3229	659	6	be	be	AUX
cjal-3229	659	7	expressed	express	VERB
cjal-3229	659	8	as	as	SCONJ
cjal-3229	659	9	follows	follow	VERB
cjal-3229	659	10	:	:	PUNCT
cjal-3229	659	11	"	"	PUNCT
cjal-3229	659	12	a	a	DET
cjal-3229	659	13	cf	cf	NOUN
cjal-3229	659	14	,	,	PUNCT
cjal-3229	659	15	tpv	tpv	PROPN
cjal-3229	659	16	(	(	PUNCT
cjal-3229	659	17	i+k	i+k	NOUN
cjal-3229	659	18	)	)	PUNCT
cjal-3229	659	19	'	'	PUNCT
cjal-3229	660	1	i0	i0	PROPN
cjal-3229	660	2	where	where	SCONJ
cjal-3229	660	3	ac	ac	VERB
cjal-3229	660	4	,	,	PUNCT
cjal-3229	660	5	=	=	PUNCT
cjal-3229	660	6	the	the	DET
cjal-3229	660	7	annual	annual	ADJ
cjal-3229	660	8	after	after	ADP
cjal-3229	660	9	-	-	PUNCT
cjal-3229	660	10	tax	tax	NOUN
cjal-3229	660	11	cash	cash	NOUN
cjal-3229	660	12	flow	flow	NOUN
cjal-3229	660	13	in	in	ADP
cjal-3229	660	14	time	time	NOUN
cjal-3229	660	15	period	period	NOUN
cjal-3229	660	16	t	t	PROPN
cjal-3229	660	17	k	k	PROPN
cjal-3229	661	1	=	=	PUNCT
cjal-3229	661	2	the	the	DET
cjal-3229	661	3	appropriate	appropriate	ADJ
cjal-3229	661	4	discount	discount	NOUN
cjal-3229	661	5	rate	rate	NOUN
cjal-3229	661	6	10	10	NUM
cjal-3229	661	7	=	=	NOUN
cjal-3229	661	8	the	the	DET
cjal-3229	661	9	initial	initial	ADJ
cjal-3229	661	10	cash	cash	NOUN
cjal-3229	661	11	outlay	outlay	NOUN
cjal-3229	661	12	n=	n=	ADJ
cjal-3229	661	13	the	the	DET
cjal-3229	661	14	project	project	NOUN
cjal-3229	661	15	's	's	PART
cjal-3229	661	16	expected	expect	VERB
cjal-3229	661	17	life	life	NOUN
cjal-3229	661	18	the	the	DET
cjal-3229	661	19	asset	asset	NOUN
cjal-3229	661	20	's	's	PART
cjal-3229	661	21	net	net	ADJ
cjal-3229	661	22	present	present	ADJ
cjal-3229	661	23	value	value	NOUN
cjal-3229	661	24	gives	give	VERB
cjal-3229	661	25	a	a	DET
cjal-3229	661	26	measurement	measurement	NOUN
cjal-3229	661	27	of	of	ADP
cjal-3229	661	28	the	the	DET
cjal-3229	661	29	net	net	ADJ
cjal-3229	661	30	value	value	NOUN
cjal-3229	661	31	of	of	ADP
cjal-3229	661	32	the	the	DET
cjal-3229	661	33	asset	asset	NOUN
cjal-3229	661	34	in	in	ADP
cjal-3229	661	35	terms	term	NOUN
cjal-3229	661	36	of	of	ADP
cjal-3229	661	37	today	today	NOUN
cjal-3229	661	38	's	's	PART
cjal-3229	661	39	dollars	dollar	NOUN
cjal-3229	661	40	.	.	PUNCT
cjal-3229	662	1	because	because	SCONJ
cjal-3229	662	2	all	all	DET
cjal-3229	662	3	cash	cash	NOUN
cjal-3229	662	4	flows	flow	NOUN
cjal-3229	662	5	are	be	AUX
cjal-3229	662	6	discounted	discount	VERB
cjal-3229	662	7	back	back	ADV
cjal-3229	662	8	to	to	ADP
cjal-3229	662	9	the	the	DET
cjal-3229	662	10	present	present	NOUN
cjal-3229	662	11	,	,	PUNCT
cjal-3229	662	12	comparing	compare	VERB
cjal-3229	662	13	the	the	DET
cjal-3229	662	14	difference	difference	NOUN
cjal-3229	662	15	between	between	ADP
cjal-3229	662	16	the	the	DET
cjal-3229	662	17	present	present	ADJ
cjal-3229	662	18	value	value	NOUN
cjal-3229	662	19	of	of	ADP
cjal-3229	662	20	the	the	DET
cjal-3229	662	21	annual	annual	ADJ
cjal-3229	662	22	cash	cash	NOUN
cjal-3229	662	23	flows	flow	NOUN
cjal-3229	662	24	and	and	CCONJ
cjal-3229	662	25	the	the	DET
cjal-3229	662	26	investment	investment	NOUN
cjal-3229	662	27	outlay	outlay	NOUN
cjal-3229	662	28	is	be	AUX
cjal-3229	662	29	appropriate	appropriate	ADJ
cjal-3229	662	30	.	.	PUNCT
cjal-3229	663	1	the	the	DET
cjal-3229	663	2	difference	difference	NOUN
cjal-3229	663	3	between	between	ADP
cjal-3229	663	4	the	the	DET
cjal-3229	663	5	present	present	ADJ
cjal-3229	663	6	value	value	NOUN
cjal-3229	663	7	of	of	ADP
cjal-3229	663	8	the	the	DET
cjal-3229	663	9	annual	annual	ADJ
cjal-3229	663	10	cash	cash	NOUN
cjal-3229	663	11	flows	flow	NOUN
cjal-3229	663	12	and	and	CCONJ
cjal-3229	663	13	the	the	DET
cjal-3229	663	14	initial	initial	ADJ
cjal-3229	663	15	outlay	outlay	NOUN
cjal-3229	663	16	determines	determine	VERB
cjal-3229	663	17	the	the	DET
cjal-3229	663	18	net	net	ADJ
cjal-3229	663	19	value	value	NOUN
cjal-3229	663	20	of	of	ADP
cjal-3229	663	21	the	the	DET
cjal-3229	663	22	asset	asset	NOUN
cjal-3229	663	23	in	in	ADP
cjal-3229	663	24	terms	term	NOUN
cjal-3229	663	25	of	of	ADP
cjal-3229	663	26	today	today	NOUN
cjal-3229	663	27	's	's	PART
cjal-3229	663	28	dollars	dollar	NOUN
cjal-3229	663	29	.	.	PUNCT
cjal-3229	664	1	20041	20041	NUM
cjal-3229	664	2	columbia	columbia	PROPN
cjal-3229	664	3	journal	journal	PROPN
cjal-3229	664	4	of	of	ADP
cjal-3229	664	5	asian	asian	PROPN
cjal-3229	664	6	la	la	PROPN
cjal-3229	664	7	w	w	PROPN
cjal-3229	664	8	despite	despite	SCONJ
cjal-3229	664	9	the	the	DET
cjal-3229	664	10	fact	fact	NOUN
cjal-3229	664	11	that	that	SCONJ
cjal-3229	664	12	japanese	japanese	ADJ
cjal-3229	664	13	corporations	corporation	NOUN
cjal-3229	664	14	are	be	AUX
cjal-3229	664	15	becoming	become	VERB
cjal-3229	664	16	increasingly	increasingly	ADV
cjal-3229	664	17	international	international	ADJ
cjal-3229	664	18	in	in	ADP
cjal-3229	664	19	their	their	PRON
cjal-3229	664	20	outlook	outlook	NOUN
cjal-3229	664	21	.	.	PUNCT
cjal-3229	665	1	it	it	PRON
cjal-3229	665	2	has	have	AUX
cjal-3229	665	3	been	be	AUX
cjal-3229	665	4	long	long	ADV
cjal-3229	665	5	felt	feel	VERB
cjal-3229	665	6	that	that	SCONJ
cjal-3229	665	7	there	there	PRON
cjal-3229	665	8	was	be	VERB
cjal-3229	665	9	a	a	DET
cjal-3229	665	10	need	need	NOUN
cjal-3229	665	11	for	for	ADP
cjal-3229	665	12	international	international	ADJ
cjal-3229	665	13	standardization	standardization	NOUN
cjal-3229	665	14	so	so	SCONJ
cjal-3229	665	15	that	that	SCONJ
cjal-3229	665	16	investors	investor	NOUN
cjal-3229	665	17	can	can	AUX
cjal-3229	665	18	understand	understand	VERB
cjal-3229	665	19	and	and	CCONJ
cjal-3229	665	20	properly	properly	ADV
cjal-3229	665	21	compare	compare	VERB
cjal-3229	665	22	the	the	DET
cjal-3229	665	23	performances	performance	NOUN
cjal-3229	665	24	of	of	ADP
cjal-3229	665	25	corporations	corporation	NOUN
cjal-3229	665	26	of	of	ADP
cjal-3229	665	27	other	other	ADJ
cjal-3229	665	28	countries	country	NOUN
cjal-3229	665	29	when	when	SCONJ
cjal-3229	665	30	they	they	PRON
cjal-3229	665	31	seek	seek	VERB
cjal-3229	665	32	financing	finance	VERB
cjal-3229	665	33	overseas	overseas	ADV
cjal-3229	665	34	.	.	PUNCT
cjal-3229	666	1	it	it	PRON
cjal-3229	666	2	is	be	AUX
cjal-3229	666	3	only	only	ADV
cjal-3229	666	4	recently	recently	ADV
cjal-3229	666	5	,	,	PUNCT
cjal-3229	666	6	however	however	ADV
cjal-3229	666	7	,	,	PUNCT
cjal-3229	666	8	that	that	SCONJ
cjal-3229	666	9	accounting	accounting	NOUN
cjal-3229	666	10	standards	standard	NOUN
cjal-3229	666	11	more	more	ADV
cjal-3229	666	12	international	international	ADJ
cjal-3229	666	13	in	in	ADP
cjal-3229	666	14	scope	scope	NOUN
cjal-3229	666	15	have	have	AUX
cjal-3229	666	16	been	be	AUX
cjal-3229	666	17	gradually	gradually	ADV
cjal-3229	666	18	taking	take	VERB
cjal-3229	666	19	shape	shape	NOUN
cjal-3229	666	20	.	.	PUNCT
cjal-3229	667	1	the	the	DET
cjal-3229	667	2	u.s	u.s	PROPN
cjal-3229	667	3	.	.	PROPN
cjal-3229	667	4	financial	financial	ADJ
cjal-3229	667	5	accounting	accounting	NOUN
cjal-3229	667	6	standards	standard	NOUN
cjal-3229	667	7	boards	board	NOUN
cjal-3229	667	8	(	(	PUNCT
cjal-3229	667	9	"	"	PUNCT
cjal-3229	667	10	fasb	fasb	NOUN
cjal-3229	667	11	"	"	PUNCT
cjal-3229	667	12	)	)	PUNCT
cjal-3229	667	13	and	and	CCONJ
cjal-3229	667	14	the	the	DET
cjal-3229	667	15	international	international	ADJ
cjal-3229	667	16	accounting	accounting	NOUN
cjal-3229	667	17	standards	standard	NOUN
cjal-3229	667	18	board	board	NOUN
cjal-3229	667	19	(	(	PUNCT
cjal-3229	667	20	"	"	PUNCT
cjal-3229	667	21	iasb	iasb	PROPN
cjal-3229	667	22	"	"	PUNCT
cjal-3229	667	23	)	)	PUNCT
cjal-3229	667	24	126	126	NUM
cjal-3229	667	25	held	hold	VERB
cjal-3229	667	26	a	a	DET
cjal-3229	667	27	meeting	meeting	NOUN
cjal-3229	667	28	in	in	ADP
cjal-3229	667	29	september	september	PROPN
cjal-3229	667	30	2002	2002	NUM
cjal-3229	667	31	and	and	CCONJ
cjal-3229	667	32	there	there	ADV
cjal-3229	667	33	reached	reach	VERB
cjal-3229	667	34	an	an	DET
cjal-3229	667	35	agreement	agreement	NOUN
cjal-3229	667	36	called	call	VERB
cjal-3229	667	37	the	the	DET
cjal-3229	667	38	norfolk	norfolk	PROPN
cjal-3229	667	39	agreement	agreement	PROPN
cjal-3229	667	40	.	.	PUNCT
cjal-3229	668	1	the	the	DET
cjal-3229	668	2	agreement	agreement	NOUN
cjal-3229	668	3	seeks	seek	VERB
cjal-3229	668	4	to	to	PART
cjal-3229	668	5	encourage	encourage	VERB
cjal-3229	668	6	a	a	DET
cjal-3229	668	7	convergence	convergence	NOUN
cjal-3229	668	8	between	between	ADP
cjal-3229	668	9	the	the	DET
cjal-3229	668	10	international	international	ADJ
cjal-3229	668	11	financial	financial	ADJ
cjal-3229	668	12	reporting	reporting	NOUN
cjal-3229	668	13	standards	standard	NOUN
cjal-3229	668	14	(	(	PUNCT
cjal-3229	668	15	"	"	PUNCT
cjal-3229	668	16	ifrs")'27	ifrs")'27	NUM
cjal-3229	668	17	and	and	CCONJ
cjal-3229	668	18	the	the	DET
cjal-3229	668	19	u.s	u.s	PROPN
cjal-3229	668	20	.	.	PROPN
cjal-3229	668	21	standards	standard	NOUN
cjal-3229	668	22	and	and	CCONJ
cjal-3229	668	23	further	far	ADV
cjal-3229	668	24	lays	lay	VERB
cjal-3229	668	25	the	the	DET
cjal-3229	668	26	foundation	foundation	NOUN
cjal-3229	668	27	for	for	ADP
cjal-3229	668	28	increased	increase	VERB
cjal-3229	668	29	convergence	convergence	NOUN
cjal-3229	668	30	among	among	ADP
cjal-3229	668	31	various	various	ADJ
cjal-3229	668	32	national	national	ADJ
cjal-3229	668	33	accounting	accounting	NOUN
cjal-3229	668	34	standards	standard	NOUN
cjal-3229	668	35	.	.	PUNCT
cjal-3229	669	1	128	128	NUM
cjal-3229	669	2	the	the	DET
cjal-3229	669	3	ifrs	ifrs	NOUN
cjal-3229	669	4	standards	standard	NOUN
cjal-3229	669	5	are	be	AUX
cjal-3229	669	6	to	to	PART
cjal-3229	669	7	be	be	AUX
cjal-3229	669	8	adopted	adopt	VERB
cjal-3229	669	9	officially	officially	ADV
cjal-3229	669	10	in	in	ADP
cjal-3229	669	11	2005	2005	NUM
cjal-3229	669	12	as	as	ADP
cjal-3229	669	13	the	the	DET
cjal-3229	669	14	financial	financial	ADJ
cjal-3229	669	15	reporting	reporting	NOUN
cjal-3229	669	16	standards	standard	NOUN
cjal-3229	669	17	for	for	ADP
cjal-3229	669	18	publicly	publicly	ADV
cjal-3229	669	19	traded	trade	VERB
cjal-3229	669	20	corporations	corporation	NOUN
cjal-3229	669	21	in	in	ADP
cjal-3229	669	22	the	the	DET
cjal-3229	669	23	eu	eu	PROPN
cjal-3229	669	24	.	.	PUNCT
cjal-3229	670	1	it	it	PRON
cjal-3229	670	2	seems	seem	VERB
cjal-3229	670	3	that	that	SCONJ
cjal-3229	670	4	japan	japan	PROPN
cjal-3229	670	5	is	be	AUX
cjal-3229	670	6	likely	likely	ADV
cjal-3229	670	7	also	also	ADV
cjal-3229	670	8	going	go	VERB
cjal-3229	670	9	to	to	PART
cjal-3229	670	10	approve	approve	VERB
cjal-3229	670	11	the	the	DET
cjal-3229	670	12	requirement	requirement	NOUN
cjal-3229	670	13	that	that	SCONJ
cjal-3229	670	14	financial	financial	ADJ
cjal-3229	670	15	statements	statement	NOUN
cjal-3229	670	16	should	should	AUX
cjal-3229	670	17	be	be	AUX
cjal-3229	670	18	prepared	prepare	VERB
cjal-3229	670	19	according	accord	VERB
cjal-3229	670	20	to	to	ADP
cjal-3229	670	21	the	the	DET
cjal-3229	670	22	ifrs	ifrs	PROPN
cjal-3229	670	23	.	.	PUNCT
cjal-3229	671	1	nevertheless	nevertheless	ADV
cjal-3229	671	2	,	,	PUNCT
cjal-3229	671	3	the	the	DET
cjal-3229	671	4	issue	issue	NOUN
cjal-3229	671	5	is	be	AUX
cjal-3229	671	6	not	not	PART
cjal-3229	671	7	without	without	ADP
cjal-3229	671	8	contention	contention	NOUN
cjal-3229	671	9	.	.	PUNCT
cjal-3229	672	1	opinions	opinion	NOUN
cjal-3229	672	2	have	have	AUX
cjal-3229	672	3	issued	issue	VERB
cjal-3229	672	4	from	from	ADP
cjal-3229	672	5	both	both	PRON
cjal-3229	672	6	government	government	NOUN
cjal-3229	672	7	and	and	CCONJ
cjal-3229	672	8	private	private	ADJ
cjal-3229	672	9	sectors	sector	NOUN
cjal-3229	672	10	concerning	concern	VERB
cjal-3229	672	11	the	the	DET
cjal-3229	672	12	desirability	desirability	NOUN
cjal-3229	672	13	of	of	ADP
cjal-3229	672	14	adopting	adopt	VERB
cjal-3229	672	15	the	the	DET
cjal-3229	672	16	ifrs	ifrs	PROPN
cjal-3229	672	17	in	in	ADP
cjal-3229	672	18	japan	japan	PROPN
cjal-3229	672	19	and	and	CCONJ
cjal-3229	672	20	no	no	DET
cjal-3229	672	21	consensus	consensus	NOUN
cjal-3229	672	22	has	have	AUX
cjal-3229	672	23	yet	yet	ADV
cjal-3229	672	24	been	be	AUX
cjal-3229	672	25	reached	reach	VERB
cjal-3229	672	26	.	.	PUNCT
cjal-3229	673	1	a.	a.	NOUN
cjal-3229	673	2	opinions	opinion	NOUN
cjal-3229	673	3	of	of	ADP
cjal-3229	673	4	the	the	DET
cjal-3229	673	5	government	government	NOUN
cjal-3229	673	6	japanese	japanese	ADJ
cjal-3229	673	7	corporations	corporation	NOUN
cjal-3229	673	8	typically	typically	ADV
cjal-3229	673	9	generate	generate	VERB
cjal-3229	673	10	two	two	NUM
cjal-3229	673	11	sets	set	NOUN
cjal-3229	673	12	of	of	ADP
cjal-3229	673	13	financial	financial	ADJ
cjal-3229	673	14	statements	statement	NOUN
cjal-3229	673	15	in	in	ADP
cjal-3229	673	16	accordance	accordance	NOUN
cjal-3229	673	17	with	with	ADP
cjal-3229	673	18	two	two	NUM
cjal-3229	673	19	laws	law	NOUN
cjal-3229	673	20	,	,	PUNCT
cjal-3229	673	21	i.e.	i.e.	X
cjal-3229	673	22	,	,	PUNCT
cjal-3229	673	23	the	the	DET
cjal-3229	673	24	commercial	commercial	ADJ
cjal-3229	673	25	code	code	NOUN
cjal-3229	673	26	and	and	CCONJ
cjal-3229	673	27	the	the	DET
cjal-3229	673	28	securities	security	NOUN
cjal-3229	673	29	exchange	exchange	PROPN
cjal-3229	673	30	law	law	NOUN
cjal-3229	673	31	.	.	PUNCT
cjal-3229	674	1	with	with	ADP
cjal-3229	674	2	the	the	DET
cjal-3229	674	3	adoption	adoption	NOUN
cjal-3229	674	4	of	of	ADP
cjal-3229	674	5	the	the	DET
cjal-3229	674	6	ifrs	ifrs	PROPN
cjal-3229	674	7	,	,	PUNCT
cjal-3229	674	8	corporations	corporation	NOUN
cjal-3229	674	9	would	would	AUX
cjal-3229	674	10	be	be	AUX
cjal-3229	674	11	freed	free	VERB
cjal-3229	674	12	from	from	ADP
cjal-3229	674	13	the	the	DET
cjal-3229	674	14	burden	burden	NOUN
cjal-3229	674	15	of	of	ADP
cjal-3229	674	16	preparing	prepare	VERB
cjal-3229	674	17	these	these	DET
cjal-3229	674	18	two	two	NUM
cjal-3229	674	19	sets	set	NOUN
cjal-3229	674	20	of	of	ADP
cjal-3229	674	21	financial	financial	ADJ
cjal-3229	674	22	statements	statement	NOUN
cjal-3229	674	23	.	.	PUNCT
cjal-3229	675	1	unsurprisingly	unsurprisingly	ADV
cjal-3229	675	2	,	,	PUNCT
cjal-3229	675	3	both	both	CCONJ
cjal-3229	675	4	the	the	DET
cjal-3229	675	5	ministry	ministry	PROPN
cjal-3229	675	6	of	of	ADP
cjal-3229	675	7	justice	justice	PROPN
cjal-3229	675	8	,	,	PUNCT
cjal-3229	675	9	which	which	PRON
cjal-3229	675	10	has	have	VERB
cjal-3229	675	11	jurisdiction	jurisdiction	NOUN
cjal-3229	675	12	over	over	ADP
cjal-3229	675	13	the	the	DET
cjal-3229	675	14	commercial	commercial	ADJ
cjal-3229	675	15	code	code	NOUN
cjal-3229	675	16	,	,	PUNCT
cjal-3229	675	17	and	and	CCONJ
cjal-3229	675	18	the	the	DET
cjal-3229	675	19	fsa	fsa	PROPN
cjal-3229	675	20	,	,	PUNCT
cjal-3229	675	21	which	which	PRON
cjal-3229	675	22	has	have	VERB
cjal-3229	675	23	jurisdiction	jurisdiction	NOUN
cjal-3229	675	24	over	over	ADP
cjal-3229	675	25	the	the	DET
cjal-3229	675	26	securities	security	NOUN
cjal-3229	675	27	exchange	exchange	PROPN
cjal-3229	675	28	law	law	NOUN
cjal-3229	675	29	,	,	PUNCT
cjal-3229	675	30	object	object	VERB
cjal-3229	675	31	to	to	ADP
cjal-3229	675	32	the	the	DET
cjal-3229	675	33	adoption	adoption	NOUN
cjal-3229	675	34	126	126	NUM
cjal-3229	675	35	in	in	ADP
cjal-3229	675	36	june	june	PROPN
cjal-3229	675	37	1973	1973	NUM
cjal-3229	675	38	,	,	PUNCT
cjal-3229	675	39	the	the	DET
cjal-3229	675	40	international	international	ADJ
cjal-3229	675	41	accounting	accounting	NOUN
cjal-3229	675	42	standards	standard	NOUN
cjal-3229	675	43	committee	committee	NOUN
cjal-3229	675	44	was	be	AUX
cjal-3229	675	45	established	establish	VERB
cjal-3229	675	46	by	by	ADP
cjal-3229	675	47	joint	joint	ADJ
cjal-3229	675	48	efforts	effort	NOUN
cjal-3229	675	49	of	of	ADP
cjal-3229	675	50	10	10	NUM
cjal-3229	675	51	countries	country	NOUN
cjal-3229	675	52	,	,	PUNCT
cjal-3229	675	53	including	include	VERB
cjal-3229	675	54	the	the	DET
cjal-3229	675	55	usa	usa	PROPN
cjal-3229	675	56	,	,	PUNCT
cjal-3229	675	57	japan	japan	PROPN
cjal-3229	675	58	,	,	PUNCT
cjal-3229	675	59	england	england	PROPN
cjal-3229	675	60	,	,	PUNCT
cjal-3229	675	61	france	france	PROPN
cjal-3229	675	62	,	,	PUNCT
cjal-3229	675	63	and	and	CCONJ
cjal-3229	675	64	germany	germany	PROPN
cjal-3229	675	65	.	.	PUNCT
cjal-3229	676	1	this	this	DET
cjal-3229	676	2	committee	committee	NOUN
cjal-3229	676	3	was	be	AUX
cjal-3229	676	4	reorganized	reorganize	VERB
cjal-3229	676	5	as	as	ADP
cjal-3229	676	6	iasb	iasb	ADJ
cjal-3229	676	7	in	in	ADP
cjal-3229	676	8	april	april	PROPN
cjal-3229	676	9	2001	2001	NUM
cjal-3229	676	10	.	.	PUNCT
cjal-3229	677	1	127	127	NUM
cjal-3229	677	2	ifrs	ifrs	NOUN
cjal-3229	677	3	is	be	AUX
cjal-3229	677	4	a	a	DET
cjal-3229	677	5	collective	collective	ADJ
cjal-3229	677	6	name	name	NOUN
cjal-3229	677	7	for	for	ADP
cjal-3229	677	8	accounting	accounting	NOUN
cjal-3229	677	9	standards	standard	NOUN
cjal-3229	677	10	established	establish	VERB
cjal-3229	677	11	by	by	ADP
cjal-3229	677	12	the	the	DET
cjal-3229	677	13	international	international	ADJ
cjal-3229	677	14	accounting	accounting	NOUN
cjal-3229	677	15	standards	standard	NOUN
cjal-3229	677	16	board	board	NOUN
cjal-3229	677	17	(	(	PUNCT
cjal-3229	677	18	"	"	PUNCT
cjal-3229	677	19	iasb	iasb	PROPN
cjal-3229	677	20	"	"	PUNCT
cjal-3229	677	21	)	)	PUNCT
cjal-3229	677	22	with	with	ADP
cjal-3229	677	23	a	a	DET
cjal-3229	677	24	purpose	purpose	NOUN
cjal-3229	677	25	of	of	ADP
cjal-3229	677	26	being	be	AUX
cjal-3229	677	27	approved	approve	VERB
cjal-3229	677	28	and	and	CCONJ
cjal-3229	677	29	observed	observe	VERB
cjal-3229	677	30	internationally	internationally	ADV
cjal-3229	677	31	.	.	PUNCT
cjal-3229	678	1	a	a	DET
cjal-3229	678	2	part	part	NOUN
cjal-3229	678	3	of	of	ADP
cjal-3229	678	4	the	the	DET
cjal-3229	678	5	ifrs	ifrs	PROPN
cjal-3229	678	6	include	include	VERB
cjal-3229	678	7	international	international	ADJ
cjal-3229	678	8	accounting	accounting	NOUN
cjal-3229	678	9	standards	standard	NOUN
cjal-3229	678	10	(	(	PUNCT
cjal-3229	678	11	"	"	PUNCT
cjal-3229	678	12	ias	ias	PROPN
cjal-3229	678	13	"	"	PUNCT
cjal-3229	678	14	)	)	PUNCT
cjal-3229	678	15	.	.	PUNCT
cjal-3229	679	1	128	128	NUM
cjal-3229	679	2	in	in	ADP
cjal-3229	679	3	october	october	PROPN
cjal-3229	679	4	2002	2002	NUM
cjal-3229	679	5	,	,	PUNCT
cjal-3229	679	6	sec	sec	PROPN
cjal-3229	679	7	chairman	chairman	PROPN
cjal-3229	679	8	harry	harry	PROPN
cjal-3229	679	9	c.	c.	PROPN
cjal-3229	679	10	pitt	pitt	PROPN
cjal-3229	679	11	applauded	applaud	VERB
cjal-3229	679	12	the	the	DET
cjal-3229	679	13	decisions	decision	NOUN
cjal-3229	679	14	by	by	ADP
cjal-3229	679	15	the	the	DET
cjal-3229	679	16	fasb	fasb	NOUN
cjal-3229	679	17	and	and	CCONJ
cjal-3229	679	18	iasb	iasb	VERB
cjal-3229	679	19	to	to	PART
cjal-3229	679	20	work	work	VERB
cjal-3229	679	21	together	together	ADV
cjal-3229	679	22	toward	toward	ADP
cjal-3229	679	23	greater	great	ADJ
cjal-3229	679	24	convergence	convergence	NOUN
cjal-3229	679	25	between	between	ADP
cjal-3229	679	26	u.s	u.s	PROPN
cjal-3229	679	27	.	.	PROPN
cjal-3229	679	28	generally	generally	ADV
cjal-3229	679	29	accepted	accept	VERB
cjal-3229	679	30	accounting	accounting	NOUN
cjal-3229	679	31	principles	principle	NOUN
cjal-3229	679	32	and	and	CCONJ
cjal-3229	679	33	international	international	ADJ
cjal-3229	679	34	accounting	accounting	NOUN
cjal-3229	679	35	standards	standard	NOUN
cjal-3229	679	36	.	.	PUNCT
cjal-3229	680	1	he	he	PRON
cjal-3229	680	2	said	say	VERB
cjal-3229	680	3	"	"	PUNCT
cjal-3229	680	4	this	this	PRON
cjal-3229	680	5	is	be	AUX
cjal-3229	680	6	a	a	DET
cjal-3229	680	7	positive	positive	ADJ
cjal-3229	680	8	step	step	NOUN
cjal-3229	680	9	for	for	ADP
cjal-3229	680	10	investors	investor	NOUN
cjal-3229	680	11	in	in	ADP
cjal-3229	680	12	the	the	DET
cjal-3229	680	13	u.s	u.s	PROPN
cjal-3229	680	14	.	.	PROPN
cjal-3229	680	15	and	and	CCONJ
cjal-3229	680	16	around	around	ADP
cjal-3229	680	17	the	the	DET
cjal-3229	680	18	world	world	NOUN
cjal-3229	680	19	.	.	PUNCT
cjal-3229	681	1	it	it	PRON
cjal-3229	681	2	means	mean	VERB
cjal-3229	681	3	that	that	SCONJ
cjal-3229	681	4	reducing	reduce	VERB
cjal-3229	681	5	the	the	DET
cjal-3229	681	6	differences	difference	NOUN
cjal-3229	681	7	in	in	ADP
cjal-3229	681	8	two	two	NUM
cjal-3229	681	9	widely	widely	ADV
cjal-3229	681	10	used	use	VERB
cjal-3229	681	11	sets	set	NOUN
cjal-3229	681	12	of	of	ADP
cjal-3229	681	13	accounting	accounting	NOUN
cjal-3229	681	14	standards	standard	NOUN
cjal-3229	681	15	will	will	AUX
cjal-3229	681	16	receive	receive	VERB
cjal-3229	681	17	consideration	consideration	NOUN
cjal-3229	681	18	by	by	ADP
cjal-3229	681	19	both	both	DET
cjal-3229	681	20	boards	board	NOUN
cjal-3229	681	21	,	,	PUNCT
cjal-3229	681	22	as	as	SCONJ
cjal-3229	681	23	they	they	PRON
cjal-3229	681	24	work	work	VERB
cjal-3229	681	25	to	to	PART
cjal-3229	681	26	improve	improve	VERB
cjal-3229	681	27	accounting	accounting	NOUN
cjal-3229	681	28	principles	principle	NOUN
cjal-3229	681	29	and	and	CCONJ
cjal-3229	681	30	address	address	NOUN
cjal-3229	681	31	issues	issue	NOUN
cjal-3229	681	32	in	in	ADP
cjal-3229	681	33	financial	financial	ADJ
cjal-3229	681	34	reporting	reporting	NOUN
cjal-3229	681	35	.	.	PUNCT
cjal-3229	681	36	"	"	PUNCT
cjal-3229	681	37	see	see	VERB
cjal-3229	681	38	http://www.sec.gov/news/press/2002-154.htm	http://www.sec.gov/news/press/2002-154.htm	PROPN
cjal-3229	681	39	.	.	PUNCT
cjal-3229	682	1	[	[	X
cjal-3229	682	2	18:1	18:1	NUM
cjal-3229	682	3	regulations	regulation	NOUN
cjal-3229	682	4	on	on	ADP
cjal-3229	682	5	problem	problem	NOUN
cjal-3229	682	6	loans	loan	NOUN
cjal-3229	682	7	in	in	ADP
cjal-3229	682	8	japan	japan	PROPN
cjal-3229	682	9	of	of	ADP
cjal-3229	682	10	the	the	DET
cjal-3229	682	11	ifrs	ifrs	PROPN
cjal-3229	682	12	.	.	PUNCT
cjal-3229	683	1	the	the	DET
cjal-3229	683	2	differences	difference	NOUN
cjal-3229	683	3	between	between	ADP
cjal-3229	683	4	the	the	DET
cjal-3229	683	5	japanese	japanese	ADJ
cjal-3229	683	6	commercial	commercial	ADJ
cjal-3229	683	7	code	code	NOUN
cjal-3229	683	8	and	and	CCONJ
cjal-3229	683	9	the	the	DET
cjal-3229	683	10	ifrs	ifrs	NOUN
cjal-3229	683	11	are	be	AUX
cjal-3229	683	12	as	as	SCONJ
cjal-3229	683	13	shown	show	VERB
cjal-3229	683	14	in	in	ADP
cjal-3229	683	15	table	table	NOUN
cjal-3229	683	16	4	4	NUM
cjal-3229	683	17	.	.	PUNCT
cjal-3229	683	18	table	table	NOUN
cjal-3229	683	19	4	4	NUM
cjal-3229	683	20	:	:	PUNCT
cjal-3229	683	21	major	major	ADJ
cjal-3229	683	22	differences	difference	NOUN
cjal-3229	683	23	between	between	ADP
cjal-3229	683	24	financial	financial	ADJ
cjal-3229	683	25	documents	document	NOUN
cjal-3229	683	26	/	/	SYM
cjal-3229	683	27	consolidated	consolidate	VERB
cjal-3229	683	28	financial	financial	ADJ
cjal-3229	683	29	documents	document	NOUN
cjal-3229	683	30	of	of	ADP
cjal-3229	683	31	japanese	japanese	ADJ
cjal-3229	683	32	commercial	commercial	ADJ
cjal-3229	683	33	code	code	NOUN
cjal-3229	683	34	and	and	CCONJ
cjal-3229	683	35	the	the	DET
cjal-3229	683	36	ifrs	ifrs	PROPN
cjal-3229	683	37	japanese	japanese	PROPN
cjal-3229	683	38	international	international	ADJ
cjal-3229	683	39	major	major	ADJ
cjal-3229	683	40	differences	difference	NOUN
cjal-3229	683	41	commercial	commercial	ADJ
cjal-3229	683	42	code	code	NOUN
cjal-3229	683	43	standards	standard	NOUN
cjal-3229	683	44	(	(	PUNCT
cjal-3229	683	45	1	1	NUM
cjal-3229	683	46	)	)	PUNCT
cjal-3229	683	47	system	system	NOUN
cjal-3229	683	48	:	:	PUNCT
cjal-3229	683	49	(	(	PUNCT
cjal-3229	683	50	1	1	X
cjal-3229	683	51	)	)	PUNCT
cjal-3229	683	52	system	system	NOUN
cjal-3229	683	53	:	:	PUNCT
cjal-3229	683	54	the	the	DET
cjal-3229	683	55	japanese	japanese	ADJ
cjal-3229	683	56	commercial	commercial	ADJ
cjal-3229	683	57	balance	balance	NOUN
cjal-3229	683	58	sheet	sheet	NOUN
cjal-3229	683	59	balance	balance	NOUN
cjal-3229	683	60	sheet	sheet	NOUN
cjal-3229	683	61	code	code	NOUN
cjal-3229	683	62	lacks	lack	VERB
cjal-3229	683	63	basic	basic	ADJ
cjal-3229	683	64	financial	financial	ADJ
cjal-3229	683	65	earning	earn	VERB
cjal-3229	683	66	earning	earn	VERB
cjal-3229	683	67	tables	table	NOUN
cjal-3229	683	68	such	such	ADJ
cjal-3229	683	69	as	as	ADP
cjal-3229	683	70	the	the	DET
cjal-3229	683	71	statement	statement	NOUN
cjal-3229	683	72	statement	statement	NOUN
cjal-3229	683	73	shareholder	shareholder	NOUN
cjal-3229	683	74	's	's	PART
cjal-3229	683	75	share	share	NOUN
cjal-3229	683	76	profit	profit	NOUN
cjal-3229	683	77	shareholder	shareholder	NOUN
cjal-3229	683	78	's	's	PART
cjal-3229	683	79	variation	variation	NOUN
cjal-3229	683	80	statement	statement	NOUN
cjal-3229	683	81	and	and	CCONJ
cjal-3229	683	82	the	the	DET
cjal-3229	683	83	appropriation	appropriation	NOUN
cjal-3229	683	84	share	share	NOUN
cjal-3229	683	85	variation	variation	NOUN
cjal-3229	683	86	cash	cash	NOUN
cjal-3229	683	87	flow	flow	NOUN
cjal-3229	683	88	statement	statement	NOUN
cjal-3229	683	89	.	.	PUNCT
cjal-3229	684	1	plan	plan	NOUN
cjal-3229	684	2	statement	statement	NOUN
cjal-3229	684	3	annotation	annotation	NOUN
cjal-3229	684	4	is	be	AUX
cjal-3229	684	5	also	also	ADV
cjal-3229	684	6	limited	limited	ADJ
cjal-3229	684	7	.	.	PUNCT
cjal-3229	685	1	supplemental	supplemental	ADJ
cjal-3229	685	2	cash	cash	NOUN
cjal-3229	685	3	flow	flow	NOUN
cjal-3229	685	4	the	the	DET
cjal-3229	685	5	profit	profit	NOUN
cjal-3229	685	6	appropriation	appropriation	NOUN
cjal-3229	685	7	statement	statement	NOUN
cjal-3229	685	8	statement	statement	NOUN
cjal-3229	685	9	plan	plan	NOUN
cjal-3229	685	10	is	be	AUX
cjal-3229	685	11	not	not	PART
cjal-3229	685	12	included	include	VERB
cjal-3229	685	13	in	in	ADP
cjal-3229	685	14	ifrs	ifrs	PROPN
cjal-3229	685	15	descriptive	descriptive	ADJ
cjal-3229	685	16	standards	standard	NOUN
cjal-3229	685	17	.	.	PUNCT
cjal-3229	686	1	annotation	annotation	NOUN
cjal-3229	686	2	the	the	DET
cjal-3229	686	3	supplemental	supplemental	ADJ
cjal-3229	686	4	statement	statement	NOUN
cjal-3229	686	5	,	,	PUNCT
cjal-3229	686	6	as	as	SCONJ
cjal-3229	686	7	defined	define	VERB
cjal-3229	686	8	in	in	ADP
cjal-3229	686	9	art	art	NOUN
cjal-3229	686	10	.	.	PUNCT
cjal-3229	687	1	281	281	NUM
cjal-3229	687	2	,	,	PUNCT
cjal-3229	687	3	sec	sec	PROPN
cjal-3229	687	4	.	.	PROPN
cjal-3229	687	5	1	1	NUM
cjal-3229	687	6	of	of	ADP
cjal-3229	687	7	the	the	DET
cjal-3229	687	8	japanese	japanese	ADJ
cjal-3229	687	9	commercial	commercial	ADJ
cjal-3229	687	10	code	code	NOUN
cjal-3229	687	11	is	be	AUX
cjal-3229	687	12	not	not	PART
cjal-3229	687	13	a	a	DET
cjal-3229	687	14	disclosing	disclosing	NOUN
cjal-3229	687	15	document	document	NOUN
cjal-3229	687	16	so	so	SCONJ
cjal-3229	687	17	it	it	PRON
cjal-3229	687	18	is	be	AUX
cjal-3229	687	19	not	not	PART
cjal-3229	687	20	disclosed	disclose	VERB
cjal-3229	687	21	to	to	ADP
cjal-3229	687	22	shareholders	shareholder	NOUN
cjal-3229	687	23	.	.	PUNCT
cjal-3229	688	1	no	no	DET
cjal-3229	688	2	such	such	ADJ
cjal-3229	688	3	concept	concept	NOUN
cjal-3229	688	4	as	as	SCONJ
cjal-3229	688	5	the	the	DET
cjal-3229	688	6	supplementary	supplementary	ADJ
cjal-3229	688	7	statement	statement	NOUN
cjal-3229	688	8	exists	exist	VERB
cjal-3229	688	9	in	in	ADP
cjal-3229	688	10	ifrs	ifrs	PROPN
cjal-3229	688	11	.	.	PUNCT
cjal-3229	689	1	(	(	PUNCT
cjal-3229	689	2	2	2	X
cjal-3229	689	3	)	)	PUNCT
cjal-3229	689	4	disclosed	disclose	VERB
cjal-3229	689	5	(	(	PUNCT
cjal-3229	689	6	2	2	NUM
cjal-3229	689	7	)	)	PUNCT
cjal-3229	689	8	disclosed	disclose	VERB
cjal-3229	689	9	under	under	ADP
cjal-3229	689	10	the	the	DET
cjal-3229	689	11	ifrs	ifrs	NOUN
cjal-3229	689	12	,	,	PUNCT
cjal-3229	689	13	only	only	ADV
cjal-3229	689	14	one	one	NUM
cjal-3229	689	15	documents	document	NOUN
cjal-3229	689	16	documents	document	NOUN
cjal-3229	689	17	:	:	PUNCT
cjal-3229	689	18	financial	financial	ADJ
cjal-3229	689	19	statement	statement	NOUN
cjal-3229	689	20	is	be	AUX
cjal-3229	689	21	(	(	PUNCT
cjal-3229	689	22	of	of	ADP
cjal-3229	689	23	large	large	ADJ
cjal-3229	689	24	consolidated	consolidate	VERB
cjal-3229	689	25	required	require	VERB
cjal-3229	689	26	to	to	PART
cjal-3229	689	27	be	be	AUX
cjal-3229	689	28	disclosed	disclose	VERB
cjal-3229	689	29	;	;	PUNCT
cjal-3229	689	30	in	in	ADP
cjal-3229	689	31	corporations	corporation	NOUN
cjal-3229	689	32	):	):	PUNCT
cjal-3229	689	33	statement	statement	NOUN
cjal-3229	689	34	only	only	ADV
cjal-3229	689	35	if	if	SCONJ
cjal-3229	689	36	other	other	ADJ
cjal-3229	689	37	words	word	NOUN
cjal-3229	689	38	,	,	PUNCT
cjal-3229	689	39	consolidated	consolidated	ADJ
cjal-3229	689	40	individual	individual	ADJ
cjal-3229	689	41	subsidiaries	subsidiary	NOUN
cjal-3229	689	42	exist	exist	VERB
cjal-3229	689	43	;	;	PUNCT
cjal-3229	689	44	statement	statement	NOUN
cjal-3229	689	45	only	only	ADV
cjal-3229	689	46	is	be	AUX
cjal-3229	689	47	disclosed	disclose	VERB
cjal-3229	689	48	if	if	SCONJ
cjal-3229	689	49	statements	statement	NOUN
cjal-3229	689	50	individual	individual	ADJ
cjal-3229	689	51	subsidiaries	subsidiary	NOUN
cjal-3229	689	52	exist	exist	VERB
cjal-3229	689	53	.	.	PUNCT
cjal-3229	690	1	consolidated	consolidated	ADJ
cjal-3229	690	2	statement	statement	NOUN
cjal-3229	690	3	only	only	ADV
cjal-3229	690	4	if	if	SCONJ
cjal-3229	690	5	statement	statement	NOUN
cjal-3229	690	6	no	no	DET
cjal-3229	690	7	subsidiary	subsidiary	NOUN
cjal-3229	690	8	exists	exist	VERB
cjal-3229	690	9	(	(	PUNCT
cjal-3229	690	10	3	3	X
cjal-3229	690	11	)	)	PUNCT
cjal-3229	690	12	single	single	ADJ
cjal-3229	690	13	year	year	NOUN
cjal-3229	690	14	(	(	PUNCT
cjal-3229	690	15	3	3	X
cjal-3229	690	16	)	)	PUNCT
cjal-3229	690	17	comparative	comparative	NOUN
cjal-3229	690	18	the	the	DET
cjal-3229	690	19	ifrs	ifrs	PROPN
cjal-3229	690	20	require	require	VERB
cjal-3229	690	21	the	the	DET
cjal-3229	690	22	statements	statement	NOUN
cjal-3229	690	23	only	only	ADV
cjal-3229	690	24	.	.	PUNCT
cjal-3229	691	1	multiyear	multiyear	ADJ
cjal-3229	691	2	financial	financial	ADJ
cjal-3229	691	3	disclosure	disclosure	NOUN
cjal-3229	691	4	of	of	ADP
cjal-3229	691	5	financial	financial	ADJ
cjal-3229	691	6	statements	statement	NOUN
cjal-3229	691	7	.	.	PUNCT
cjal-3229	692	1	statements	statement	NOUN
cjal-3229	692	2	that	that	PRON
cjal-3229	692	3	make	make	VERB
cjal-3229	692	4	explicit	explicit	ADJ
cjal-3229	692	5	comparisons	comparison	NOUN
cjal-3229	692	6	with	with	ADP
cjal-3229	692	7	the	the	DET
cjal-3229	692	8	2004	2004	NUM
cjal-3229	692	9	]	]	PUNCT
cjal-3229	692	10	columbia	columbia	PROPN
cjal-3229	692	11	journal	journal	PROPN
cjal-3229	692	12	of	of	ADP
cjal-3229	692	13	asian	asian	ADJ
cjal-3229	692	14	law	law	NOUN
cjal-3229	692	15	statements	statement	NOUN
cjal-3229	692	16	disclosed	disclose	VERB
cjal-3229	692	17	in	in	ADP
cjal-3229	692	18	previous	previous	ADJ
cjal-3229	692	19	years	year	NOUN
cjal-3229	692	20	.	.	PUNCT
cjal-3229	693	1	single	single	ADJ
cjal-3229	693	2	year	year	NOUN
cjal-3229	693	3	statements	statement	NOUN
cjal-3229	693	4	are	be	AUX
cjal-3229	693	5	not	not	PART
cjal-3229	693	6	required	require	VERB
cjal-3229	693	7	by	by	ADP
cjal-3229	693	8	ifrs	ifrs	PROPN
cjal-3229	693	9	.	.	PUNCT
cjal-3229	694	1	(	(	PUNCT
cjal-3229	694	2	4	4	X
cjal-3229	694	3	)	)	PUNCT
cjal-3229	694	4	annotation	annotation	NOUN
cjal-3229	694	5	is	be	AUX
cjal-3229	694	6	(	(	PUNCT
cjal-3229	694	7	4	4	NUM
cjal-3229	694	8	)	)	PUNCT
cjal-3229	694	9	annotation	annotation	NOUN
cjal-3229	694	10	is	be	AUX
cjal-3229	694	11	annotations	annotation	NOUN
cjal-3229	694	12	in	in	ADP
cjal-3229	694	13	the	the	DET
cjal-3229	694	14	ifrs	ifrs	NOUN
cjal-3229	694	15	are	be	AUX
cjal-3229	694	16	limited	limit	VERB
cjal-3229	694	17	,	,	PUNCT
cjal-3229	694	18	an	an	DET
cjal-3229	694	19	important	important	ADJ
cjal-3229	694	20	part	part	NOUN
cjal-3229	694	21	of	of	ADP
cjal-3229	694	22	expected	expect	VERB
cjal-3229	694	23	to	to	PART
cjal-3229	694	24	be	be	AUX
cjal-3229	694	25	a	a	DET
cjal-3229	694	26	rich	rich	ADJ
cjal-3229	694	27	source	source	NOUN
cjal-3229	694	28	financial	financial	ADJ
cjal-3229	694	29	of	of	ADP
cjal-3229	694	30	disclosure	disclosure	NOUN
cjal-3229	694	31	.	.	PUNCT
cjal-3229	695	1	statements	statement	NOUN
cjal-3229	695	2	.	.	PUNCT
cjal-3229	696	1	i	i	PRON
cjal-3229	696	2	as	as	ADP
cjal-3229	696	3	a	a	DET
cjal-3229	696	4	reason	reason	NOUN
cjal-3229	696	5	for	for	ADP
cjal-3229	696	6	its	its	PRON
cjal-3229	696	7	objection	objection	NOUN
cjal-3229	696	8	,	,	PUNCT
cjal-3229	696	9	the	the	DET
cjal-3229	696	10	fsa	fsa	PROPN
cjal-3229	696	11	states	state	VERB
cjal-3229	696	12	that	that	SCONJ
cjal-3229	696	13	"	"	PUNCT
cjal-3229	696	14	it	it	PRON
cjal-3229	696	15	is	be	AUX
cjal-3229	696	16	not	not	PART
cjal-3229	696	17	accepted	accept	VERB
cjal-3229	696	18	as	as	ADP
cjal-3229	696	19	a	a	DET
cjal-3229	696	20	practice	practice	NOUN
cjal-3229	696	21	even	even	ADV
cjal-3229	696	22	in	in	ADP
cjal-3229	696	23	the	the	DET
cjal-3229	696	24	united	united	PROPN
cjal-3229	696	25	states	states	PROPN
cjal-3229	696	26	to	to	PART
cjal-3229	696	27	apply	apply	VERB
cjal-3229	696	28	the	the	DET
cjal-3229	696	29	international	international	ADJ
cjal-3229	696	30	accounting	accounting	NOUN
cjal-3229	696	31	standards	standard	NOUN
cjal-3229	696	32	to	to	ADP
cjal-3229	696	33	both	both	CCONJ
cjal-3229	696	34	domestic	domestic	ADJ
cjal-3229	696	35	and	and	CCONJ
cjal-3229	696	36	foreign	foreign	ADJ
cjal-3229	696	37	corporations	corporation	NOUN
cjal-3229	696	38	as	as	ADP
cjal-3229	696	39	fair	fair	ADJ
cjal-3229	696	40	and	and	CCONJ
cjal-3229	696	41	appropriate	appropriate	ADJ
cjal-3229	696	42	accounting	accounting	NOUN
cjal-3229	696	43	standards	standard	NOUN
cjal-3229	696	44	.	.	PUNCT
cjal-3229	697	1	"	"	PUNCT
cjal-3229	697	2	'	'	PUNCT
cjal-3229	697	3	129	129	NUM
cjal-3229	697	4	however	however	ADV
cjal-3229	697	5	,	,	PUNCT
cjal-3229	697	6	it	it	PRON
cjal-3229	697	7	would	would	AUX
cjal-3229	697	8	be	be	AUX
cjal-3229	697	9	more	more	ADV
cjal-3229	697	10	accurate	accurate	ADJ
cjal-3229	697	11	to	to	PART
cjal-3229	697	12	say	say	VERB
cjal-3229	697	13	that	that	SCONJ
cjal-3229	697	14	the	the	DET
cjal-3229	697	15	sec	sec	PROPN
cjal-3229	697	16	does	do	AUX
cjal-3229	697	17	in	in	ADP
cjal-3229	697	18	fact	fact	NOUN
cjal-3229	697	19	allow	allow	VERB
cjal-3229	697	20	the	the	DET
cjal-3229	697	21	use	use	NOUN
cjal-3229	697	22	of	of	ADP
cjal-3229	697	23	foreign	foreign	ADJ
cjal-3229	697	24	accounting	accounting	NOUN
cjal-3229	697	25	standards	standard	NOUN
cjal-3229	697	26	,	,	PUNCT
cjal-3229	697	27	including	include	VERB
cjal-3229	697	28	international	international	ADJ
cjal-3229	697	29	accounting	accounting	NOUN
cjal-3229	697	30	standards	standard	NOUN
cjal-3229	697	31	,	,	PUNCT
cjal-3229	697	32	as	as	ADV
cjal-3229	697	33	long	long	ADV
cjal-3229	697	34	as	as	SCONJ
cjal-3229	697	35	the	the	DET
cjal-3229	697	36	corporation	corporation	NOUN
cjal-3229	697	37	also	also	ADV
cjal-3229	697	38	files	file	VERB
cjal-3229	697	39	a	a	DET
cjal-3229	697	40	u.s	u.s	PROPN
cjal-3229	697	41	.	.	PROPN
cjal-3229	697	42	gaap	gaap	PROPN
cjal-3229	697	43	reconciliation	reconciliation	NOUN
cjal-3229	697	44	statement	statement	NOUN
cjal-3229	697	45	,	,	PUNCT
cjal-3229	697	46	130	130	NUM
cjal-3229	697	47	in	in	ADP
cjal-3229	697	48	order	order	NOUN
cjal-3229	697	49	to	to	PART
cjal-3229	697	50	describe	describe	VERB
cjal-3229	697	51	the	the	DET
cjal-3229	697	52	differences	difference	NOUN
cjal-3229	697	53	between	between	ADP
cjal-3229	697	54	the	the	DET
cjal-3229	697	55	u.s	u.s	PROPN
cjal-3229	697	56	.	.	PROPN
cjal-3229	697	57	and	and	CCONJ
cjal-3229	697	58	the	the	DET
cjal-3229	697	59	international	international	ADJ
cjal-3229	697	60	standards	standard	NOUN
cjal-3229	697	61	being	be	AUX
cjal-3229	697	62	used	use	VERB
cjal-3229	697	63	.	.	PUNCT
cjal-3229	698	1	for	for	ADP
cjal-3229	698	2	example	example	NOUN
cjal-3229	698	3	,	,	PUNCT
cjal-3229	698	4	bayer	bayer	PROPN
cjal-3229	698	5	,	,	PUNCT
cjal-3229	698	6	a	a	DET
cjal-3229	698	7	german	german	ADJ
cjal-3229	698	8	pharmaceutical	pharmaceutical	NOUN
cjal-3229	698	9	company	company	NOUN
cjal-3229	698	10	,	,	PUNCT
cjal-3229	698	11	filed	file	VERB
cjal-3229	698	12	its	its	PRON
cjal-3229	698	13	financial	financial	ADJ
cjal-3229	698	14	statements	statement	NOUN
cjal-3229	698	15	prepared	prepare	VERB
cjal-3229	698	16	in	in	ADP
cjal-3229	698	17	accordance	accordance	NOUN
cjal-3229	698	18	with	with	ADP
cjal-3229	698	19	the	the	DET
cjal-3229	698	20	international	international	ADJ
cjal-3229	698	21	accounting	accounting	NOUN
cjal-3229	698	22	standards	standard	NOUN
cjal-3229	698	23	on	on	ADP
cjal-3229	698	24	form	form	NOUN
cjal-3229	698	25	20	20	NUM
cjal-3229	698	26	-	-	SYM
cjal-3229	698	27	f	f	NOUN
cjal-3229	698	28	for	for	ADP
cjal-3229	698	29	the	the	DET
cjal-3229	698	30	sec	sec	PROPN
cjal-3229	698	31	in	in	SCONJ
cjal-3229	698	32	order	order	NOUN
cjal-3229	698	33	to	to	PART
cjal-3229	698	34	be	be	AUX
cjal-3229	698	35	traded	trade	VERB
cjal-3229	698	36	on	on	ADP
cjal-3229	698	37	the	the	DET
cjal-3229	698	38	new	new	PROPN
cjal-3229	698	39	york	york	PROPN
cjal-3229	698	40	stock	stock	PROPN
cjal-3229	698	41	exchange	exchange	PROPN
cjal-3229	698	42	.	.	PUNCT
cjal-3229	699	1	many	many	ADJ
cjal-3229	699	2	foreign	foreign	ADJ
cjal-3229	699	3	corporations	corporation	NOUN
cjal-3229	699	4	engage	engage	VERB
cjal-3229	699	5	in	in	ADP
cjal-3229	699	6	this	this	DET
cjal-3229	699	7	practice	practice	NOUN
cjal-3229	699	8	.	.	PUNCT
cjal-3229	700	1	the	the	DET
cjal-3229	700	2	new	new	PROPN
cjal-3229	700	3	york	york	PROPN
cjal-3229	700	4	stock	stock	PROPN
cjal-3229	700	5	exchange	exchange	PROPN
cjal-3229	700	6	welcomes	welcome	VERB
cjal-3229	700	7	foreign	foreign	ADJ
cjal-3229	700	8	corporations	corporation	NOUN
cjal-3229	700	9	to	to	PART
cjal-3229	700	10	be	be	AUX
cjal-3229	700	11	traded	trade	VERB
cjal-3229	700	12	there	there	ADV
cjal-3229	700	13	and	and	CCONJ
cjal-3229	700	14	approves	approve	VERB
cjal-3229	700	15	the	the	DET
cjal-3229	700	16	use	use	NOUN
cjal-3229	700	17	of	of	ADP
cjal-3229	700	18	the	the	DET
cjal-3229	700	19	international	international	ADJ
cjal-3229	700	20	accounting	accounting	NOUN
cjal-3229	700	21	standards	standard	NOUN
cjal-3229	700	22	.	.	PUNCT
cjal-3229	701	1	the	the	DET
cjal-3229	701	2	counselor	counselor	NOUN
cjal-3229	701	3	for	for	ADP
cjal-3229	701	4	the	the	DET
cjal-3229	701	5	fsa	fsa	PROPN
cjal-3229	701	6	has	have	AUX
cjal-3229	701	7	himself	himself	PRON
cjal-3229	701	8	spoken	speak	VERB
cjal-3229	701	9	about	about	ADP
cjal-3229	701	10	his	his	PRON
cjal-3229	701	11	opinion	opinion	NOUN
cjal-3229	701	12	about	about	ADP
cjal-3229	701	13	the	the	DET
cjal-3229	701	14	adoption	adoption	NOUN
cjal-3229	701	15	of	of	ADP
cjal-3229	701	16	the	the	DET
cjal-3229	701	17	ifrs	ifrs	NOUN
cjal-3229	701	18	during	during	ADP
cjal-3229	701	19	the	the	DET
cjal-3229	701	20	general	general	ADJ
cjal-3229	701	21	assembly	assembly	NOUN
cjal-3229	701	22	of	of	ADP
cjal-3229	701	23	the	the	DET
cjal-3229	701	24	business	business	NOUN
cjal-3229	701	25	accounting	accounting	PROPN
cjal-3229	701	26	council	council	PROPN
cjal-3229	701	27	held	hold	VERB
cjal-3229	701	28	on	on	ADP
cjal-3229	701	29	december	december	PROPN
cjal-3229	701	30	6	6	NUM
cjal-3229	701	31	,	,	PUNCT
cjal-3229	701	32	2002:131	2002:131	NUM
cjal-3229	701	33	in	in	ADP
cjal-3229	701	34	a	a	DET
cjal-3229	701	35	sense	sense	NOUN
cjal-3229	701	36	,	,	PUNCT
cjal-3229	701	37	i	i	PRON
cjal-3229	701	38	myself	myself	PRON
cjal-3229	701	39	have	have	VERB
cjal-3229	701	40	a	a	DET
cjal-3229	701	41	certain	certain	ADJ
cjal-3229	701	42	level	level	NOUN
cjal-3229	701	43	of	of	ADP
cjal-3229	701	44	awareness	awareness	NOUN
cjal-3229	701	45	that	that	SCONJ
cjal-3229	701	46	it	it	PRON
cjal-3229	701	47	is	be	AUX
cjal-3229	701	48	probably	probably	ADV
cjal-3229	701	49	necessary	necessary	ADJ
cjal-3229	701	50	to	to	PART
cjal-3229	701	51	have	have	VERB
cjal-3229	701	52	'	'	PUNCT
cjal-3229	701	53	restraint	restraint	VERB
cjal-3229	701	54	'	'	PUNCT
cjal-3229	701	55	against	against	ADP
cjal-3229	701	56	'	'	PUNCT
cjal-3229	701	57	excessive	excessive	ADJ
cjal-3229	701	58	inclination	inclination	NOUN
cjal-3229	701	59	'	'	PUNCT
cjal-3229	701	60	toward	toward	ADP
cjal-3229	701	61	the	the	DET
cjal-3229	701	62	ifrs	ifrs	PROPN
cjal-3229	701	63	.	.	PUNCT
cjal-3229	702	1	i	i	PRON
cjal-3229	702	2	also	also	ADV
cjal-3229	702	3	think	think	VERB
cjal-3229	702	4	it	it	PRON
cjal-3229	702	5	is	be	AUX
cjal-3229	702	6	very	very	ADV
cjal-3229	702	7	important	important	ADJ
cjal-3229	702	8	to	to	PART
cjal-3229	702	9	grasp	grasp	VERB
cjal-3229	702	10	the	the	DET
cjal-3229	702	11	situation	situation	NOUN
cjal-3229	702	12	accurately	accurately	ADV
cjal-3229	702	13	,	,	PUNCT
cjal-3229	702	14	to	to	PART
cjal-3229	702	15	make	make	VERB
cjal-3229	702	16	sure	sure	ADJ
cjal-3229	702	17	that	that	SCONJ
cjal-3229	702	18	discussion	discussion	NOUN
cjal-3229	702	19	is	be	AUX
cjal-3229	702	20	based	base	VERB
cjal-3229	702	21	on	on	ADP
cjal-3229	702	22	balanced	balanced	ADJ
cjal-3229	702	23	thoughts	thought	NOUN
cjal-3229	702	24	,	,	PUNCT
cjal-3229	702	25	and	and	CCONJ
cjal-3229	702	26	what	what	DET
cjal-3229	702	27	kind	kind	NOUN
cjal-3229	702	28	of	of	ADP
cjal-3229	702	29	measures	measure	NOUN
cjal-3229	702	30	are	be	AUX
cjal-3229	702	31	available	available	ADJ
cjal-3229	702	32	to	to	PART
cjal-3229	702	33	guarantee	guarantee	VERB
cjal-3229	702	34	such	such	DET
cjal-3229	702	35	a	a	DET
cjal-3229	702	36	balance	balance	NOUN
cjal-3229	702	37	.	.	PUNCT
cjal-3229	703	1	of	of	ADV
cjal-3229	703	2	course	course	NOUN
cjal-3229	703	3	i	i	PRON
cjal-3229	703	4	understand	understand	VERB
cjal-3229	703	5	that	that	SCONJ
cjal-3229	703	6	the	the	DET
cjal-3229	703	7	iasb	iasb	NOUN
cjal-3229	703	8	has	have	VERB
cjal-3229	703	9	no	no	DET
cjal-3229	703	10	enforcing	enforce	VERB
cjal-3229	703	11	power	power	NOUN
cjal-3229	703	12	.	.	PUNCT
cjal-3229	704	1	i	i	PRON
cjal-3229	704	2	think	think	VERB
cjal-3229	704	3	we	we	PRON
cjal-3229	704	4	would	would	AUX
cjal-3229	704	5	most	most	ADV
cjal-3229	704	6	129	129	NUM
cjal-3229	704	7	a	a	DET
cjal-3229	704	8	record	record	NOUN
cjal-3229	704	9	of	of	ADP
cjal-3229	704	10	the	the	DET
cjal-3229	704	11	designated	designate	VERB
cjal-3229	704	12	structural	structural	ADJ
cjal-3229	704	13	reform	reform	NOUN
cjal-3229	704	14	district	district	NOUN
cjal-3229	704	15	promotion	promotion	NOUN
cjal-3229	704	16	office	office	NOUN
cjal-3229	704	17	of	of	ADP
cjal-3229	704	18	the	the	DET
cjal-3229	704	19	prime	prime	ADJ
cjal-3229	704	20	minister	minister	NOUN
cjal-3229	704	21	's	's	PART
cjal-3229	704	22	office	office	NOUN
cjal-3229	704	23	dated	date	VERB
cjal-3229	704	24	may	may	PROPN
cjal-3229	704	25	9	9	NUM
cjal-3229	704	26	,	,	PUNCT
cjal-3229	704	27	2003	2003	NUM
cjal-3229	704	28	.	.	PUNCT
cjal-3229	705	1	see	see	VERB
cjal-3229	705	2	http://www.kantei.go.ip/ip/singi/kouzou/kouhyou/021022/kaitou03.ndf	http://www.kantei.go.ip/ip/singi/kouzou/kouhyou/021022/kaitou03.ndf	NOUN
cjal-3229	705	3	.	.	PUNCT
cjal-3229	706	1	130	130	NUM
cjal-3229	706	2	an	an	DET
cjal-3229	706	3	example	example	NOUN
cjal-3229	706	4	is	be	AUX
cjal-3229	706	5	available	available	ADJ
cjal-3229	706	6	at	at	ADP
cjal-3229	706	7	http://www.sasol.com/sasol	http://www.sasol.com/sasol	X
cjal-3229	706	8	intemet	intemet	NOUN
cjal-3229	706	9	/	/	SYM
cjal-3229	706	10	downloads	download	NOUN
cjal-3229	706	11	/	/	SYM
cjal-3229	706	12	us%20gaap%20reconciliation	us%20gaap%20reconciliation	NOUN
cjal-3229	706	13	1048162888717	1048162888717	NUM
cjal-3229	706	14	.	.	PUNCT
cjal-3229	707	1	131	131	NUM
cjal-3229	707	2	"	"	PUNCT
cjal-3229	707	3	direct	direct	ADJ
cjal-3229	707	4	investment	investment	NOUN
cjal-3229	707	5	in	in	ADP
cjal-3229	707	6	japan	japan	PROPN
cjal-3229	707	7	,	,	PUNCT
cjal-3229	707	8	"	"	PUNCT
cjal-3229	707	9	reference	reference	NOUN
cjal-3229	707	10	data	datum	NOUN
cjal-3229	707	11	,	,	PUNCT
cjal-3229	707	12	cabinet	cabinet	NOUN
cjal-3229	707	13	office	office	NOUN
cjal-3229	707	14	.	.	PUNCT
cjal-3229	708	1	[	[	X
cjal-3229	708	2	18:1	18:1	NUM
cjal-3229	708	3	regulations	regulation	NOUN
cjal-3229	708	4	on	on	ADP
cjal-3229	708	5	problem	problem	NOUN
cjal-3229	708	6	loans	loan	NOUN
cjal-3229	708	7	in	in	ADP
cjal-3229	708	8	japan	japan	PROPN
cjal-3229	708	9	likely	likely	ADV
cjal-3229	708	10	adjust	adjust	VERB
cjal-3229	708	11	our	our	PRON
cjal-3229	708	12	thoughts	thought	NOUN
cjal-3229	708	13	to	to	ADP
cjal-3229	708	14	theirs	theirs	PRON
cjal-3229	708	15	as	as	ADP
cjal-3229	708	16	to	to	ADP
cjal-3229	708	17	what	what	DET
cjal-3229	708	18	degree	degree	NOUN
cjal-3229	708	19	and	and	CCONJ
cjal-3229	708	20	in	in	ADP
cjal-3229	708	21	what	what	PRON
cjal-3229	708	22	areas	area	NOUN
cjal-3229	708	23	based	base	VERB
cjal-3229	708	24	on	on	ADP
cjal-3229	708	25	the	the	DET
cjal-3229	708	26	standpoint	standpoint	NOUN
cjal-3229	708	27	of	of	ADP
cjal-3229	708	28	cost	cost	NOUN
cjal-3229	708	29	vs.	vs.	ADP
cjal-3229	708	30	benefit	benefit	NOUN
cjal-3229	708	31	.	.	PUNCT
cjal-3229	709	1	in	in	ADP
cjal-3229	709	2	other	other	ADJ
cjal-3229	709	3	words	word	NOUN
cjal-3229	709	4	,	,	PUNCT
cjal-3229	709	5	i	i	PRON
cjal-3229	709	6	think	think	VERB
cjal-3229	709	7	it	it	PRON
cjal-3229	709	8	is	be	AUX
cjal-3229	709	9	like	like	ADP
cjal-3229	709	10	putting	put	VERB
cjal-3229	709	11	the	the	DET
cjal-3229	709	12	cart	cart	NOUN
cjal-3229	709	13	before	before	ADP
cjal-3229	709	14	the	the	DET
cjal-3229	709	15	horse	horse	NOUN
cjal-3229	709	16	if	if	SCONJ
cjal-3229	709	17	the	the	DET
cjal-3229	709	18	actual	actual	ADJ
cjal-3229	709	19	state	state	NOUN
cjal-3229	709	20	of	of	ADP
cjal-3229	709	21	economy	economy	NOUN
cjal-3229	709	22	or	or	CCONJ
cjal-3229	709	23	industry	industry	NOUN
cjal-3229	709	24	is	be	AUX
cjal-3229	709	25	interpreted	interpret	VERB
cjal-3229	709	26	differently	differently	ADV
cjal-3229	709	27	depending	depend	VERB
cjal-3229	709	28	on	on	ADP
cjal-3229	709	29	which	which	PRON
cjal-3229	709	30	accounting	accounting	NOUN
cjal-3229	709	31	principle	principle	NOUN
cjal-3229	709	32	is	be	AUX
cjal-3229	709	33	to	to	PART
cjal-3229	709	34	be	be	AUX
cjal-3229	709	35	used	use	VERB
cjal-3229	709	36	.	.	PUNCT
cjal-3229	710	1	therefore	therefore	ADV
cjal-3229	710	2	,	,	PUNCT
cjal-3229	710	3	i	i	PRON
cjal-3229	710	4	believe	believe	VERB
cjal-3229	710	5	it	it	PRON
cjal-3229	710	6	is	be	AUX
cjal-3229	710	7	necessary	necessary	ADJ
cjal-3229	710	8	to	to	PART
cjal-3229	710	9	approach	approach	VERB
cjal-3229	710	10	the	the	DET
cjal-3229	710	11	issue	issue	NOUN
cjal-3229	710	12	from	from	ADP
cjal-3229	710	13	the	the	DET
cjal-3229	710	14	standpoints	standpoint	NOUN
cjal-3229	710	15	of	of	ADP
cjal-3229	710	16	what	what	PRON
cjal-3229	710	17	kind	kind	NOUN
cjal-3229	710	18	of	of	ADP
cjal-3229	710	19	'	'	PUNCT
cjal-3229	710	20	check	check	NOUN
cjal-3229	710	21	'	'	PUNCT
cjal-3229	710	22	is	be	AUX
cjal-3229	710	23	needed	need	VERB
cjal-3229	710	24	on	on	ADP
cjal-3229	710	25	the	the	DET
cjal-3229	710	26	iasb	iasb	ADJ
cjal-3229	710	27	discussions	discussion	NOUN
cjal-3229	710	28	or	or	CCONJ
cjal-3229	710	29	how	how	SCONJ
cjal-3229	710	30	we	we	PRON
cjal-3229	710	31	should	should	AUX
cjal-3229	710	32	lead	lead	VERB
cjal-3229	710	33	the	the	DET
cjal-3229	710	34	discussions	discussion	NOUN
cjal-3229	710	35	reflecting	reflect	VERB
cjal-3229	710	36	the	the	DET
cjal-3229	710	37	actual	actual	ADJ
cjal-3229	710	38	economic	economic	ADJ
cjal-3229	710	39	states	state	NOUN
cjal-3229	710	40	of	of	ADP
cjal-3229	710	41	our	our	PRON
cjal-3229	710	42	country	country	NOUN
cjal-3229	710	43	or	or	CCONJ
cjal-3229	710	44	how	how	SCONJ
cjal-3229	710	45	to	to	PART
cjal-3229	710	46	achieve	achieve	VERB
cjal-3229	710	47	a	a	DET
cjal-3229	710	48	more	more	ADV
cjal-3229	710	49	appropriate	appropriate	ADJ
cjal-3229	710	50	unbiased	unbiased	ADJ
cjal-3229	710	51	system	system	NOUN
cjal-3229	710	52	.	.	PUNCT
cjal-3229	711	1	on	on	ADP
cjal-3229	711	2	march	march	PROPN
cjal-3229	711	3	3	3	NUM
cjal-3229	711	4	,	,	PUNCT
cjal-3229	711	5	2003	2003	NUM
cjal-3229	711	6	,	,	PUNCT
cjal-3229	711	7	mark	mark	PROPN
cjal-3229	711	8	norbom	norbom	PROPN
cjal-3229	711	9	(	(	PUNCT
cjal-3229	711	10	president	president	PROPN
cjal-3229	711	11	&	&	CCONJ
cjal-3229	711	12	ceo	ceo	PROPN
cjal-3229	711	13	,	,	PUNCT
cjal-3229	711	14	ge	ge	PROPN
cjal-3229	711	15	japan	japan	PROPN
cjal-3229	711	16	ltd	ltd	PROPN
cjal-3229	711	17	.	.	PROPN
cjal-3229	711	18	)	)	PUNCT
cjal-3229	711	19	,	,	PUNCT
cjal-3229	711	20	spoke	speak	VERB
cjal-3229	711	21	at	at	ADP
cjal-3229	711	22	the	the	DET
cjal-3229	711	23	25th	25th	PROPN
cjal-3229	711	24	japan	japan	PROPN
cjal-3229	711	25	investment	investment	PROPN
cjal-3229	711	26	council	council	PROPN
cjal-3229	711	27	's	's	PART
cjal-3229	711	28	meeting	meeting	NOUN
cjal-3229	711	29	held	hold	VERB
cjal-3229	711	30	under	under	ADP
cjal-3229	711	31	the	the	DET
cjal-3229	711	32	auspices	auspex	NOUN
cjal-3229	711	33	of	of	ADP
cjal-3229	711	34	the	the	DET
cjal-3229	711	35	government	government	NOUN
cjal-3229	711	36	of	of	ADP
cjal-3229	711	37	japan	japan	PROPN
cjal-3229	711	38	.	.	PUNCT
cjal-3229	712	1	mr	mr	PROPN
cjal-3229	712	2	.	.	PROPN
cjal-3229	712	3	norbom	norbom	PROPN
cjal-3229	712	4	expressed	express	VERB
cjal-3229	712	5	his	his	PRON
cjal-3229	712	6	opinion	opinion	NOUN
cjal-3229	712	7	concerning	concern	VERB
cjal-3229	712	8	the	the	DET
cjal-3229	712	9	introduction	introduction	NOUN
cjal-3229	712	10	of	of	ADP
cjal-3229	712	11	the	the	DET
cjal-3229	712	12	ifrs	ifrs	NOUN
cjal-3229	712	13	and	and	CCONJ
cjal-3229	712	14	was	be	AUX
cjal-3229	712	15	responded	respond	VERB
cjal-3229	712	16	to	to	ADP
cjal-3229	712	17	by	by	ADP
cjal-3229	712	18	the	the	DET
cjal-3229	712	19	fsa	fsa	PROPN
cjal-3229	712	20	as	as	SCONJ
cjal-3229	712	21	follows	follow	VERB
cjal-3229	712	22	:	:	PUNCT
cjal-3229	712	23	counsel	counsel	NOUN
cjal-3229	712	24	norbom	norbom	NOUN
cjal-3229	712	25	:	:	PUNCT
cjal-3229	712	26	introduction	introduction	NOUN
cjal-3229	712	27	of	of	ADP
cjal-3229	712	28	the	the	DET
cjal-3229	712	29	international	international	ADJ
cjal-3229	712	30	accounting	accounting	NOUN
cjal-3229	712	31	standards	standard	NOUN
cjal-3229	712	32	should	should	AUX
cjal-3229	712	33	be	be	AUX
cjal-3229	712	34	accelerated	accelerate	VERB
cjal-3229	712	35	.	.	PUNCT
cjal-3229	713	1	fsa	fsa	PROPN
cjal-3229	713	2	:	:	PUNCT
cjal-3229	713	3	as	as	ADP
cjal-3229	713	4	to	to	ADP
cjal-3229	713	5	the	the	DET
cjal-3229	713	6	disclosures	disclosure	NOUN
cjal-3229	713	7	of	of	ADP
cjal-3229	713	8	financial	financial	ADJ
cjal-3229	713	9	statements	statement	NOUN
cjal-3229	713	10	based	base	VERB
cjal-3229	713	11	on	on	ADP
cjal-3229	713	12	the	the	DET
cjal-3229	713	13	ifrs	ifrs	NOUN
cjal-3229	713	14	,	,	PUNCT
cjal-3229	713	15	we	we	PRON
cjal-3229	713	16	will	will	AUX
cjal-3229	713	17	judge	judge	VERB
cjal-3229	713	18	them	they	PRON
cjal-3229	713	19	case	case	NOUN
cjal-3229	713	20	by	by	ADP
cjal-3229	713	21	case	case	NOUN
cjal-3229	713	22	and	and	CCONJ
cjal-3229	713	23	treat	treat	VERB
cjal-3229	713	24	them	they	PRON
cjal-3229	713	25	based	base	VERB
cjal-3229	713	26	on	on	ADP
cjal-3229	713	27	the	the	DET
cjal-3229	713	28	agreement	agreement	NOUN
cjal-3229	713	29	at	at	ADP
cjal-3229	713	30	the	the	DET
cjal-3229	713	31	iosco	iosco	NOUN
cjal-3229	713	32	.	.	PUNCT
cjal-3229	714	1	13	13	NUM
cjal-3229	714	2	2	2	NUM
cjal-3229	714	3	we	we	PRON
cjal-3229	714	4	will	will	AUX
cjal-3229	714	5	also	also	ADV
cjal-3229	714	6	be	be	AUX
cjal-3229	714	7	watching	watch	VERB
cjal-3229	714	8	closely	closely	ADV
cjal-3229	714	9	the	the	DET
cjal-3229	714	10	discussions	discussion	NOUN
cjal-3229	714	11	made	make	VERB
cjal-3229	714	12	on	on	ADP
cjal-3229	714	13	the	the	DET
cjal-3229	714	14	financial	financial	ADJ
cjal-3229	714	15	accounting	accounting	NOUN
cjal-3229	714	16	standards	standard	NOUN
cjal-3229	714	17	committee	committee	NOUN
cjal-3229	714	18	.	.	PUNCT
cjal-3229	715	1	1	1	NUM
cjal-3229	715	2	33	33	NUM
cjal-3229	715	3	132	132	NUM
cjal-3229	715	4	the	the	DET
cjal-3229	715	5	international	international	ADJ
cjal-3229	715	6	organization	organization	NOUN
cjal-3229	715	7	of	of	ADP
cjal-3229	715	8	securities	securities	PROPN
cjal-3229	715	9	commission	commission	PROPN
cjal-3229	715	10	(	(	PUNCT
cjal-3229	715	11	"	"	PUNCT
cjal-3229	715	12	iosco	iosco	NOUN
cjal-3229	715	13	"	"	PUNCT
cjal-3229	715	14	)	)	PUNCT
cjal-3229	715	15	was	be	AUX
cjal-3229	715	16	established	establish	VERB
cjal-3229	715	17	in	in	ADP
cjal-3229	715	18	1988	1988	NUM
cjal-3229	715	19	under	under	ADP
cjal-3229	715	20	the	the	DET
cjal-3229	715	21	auspices	auspex	NOUN
cjal-3229	715	22	of	of	ADP
cjal-3229	715	23	the	the	DET
cjal-3229	715	24	authorities	authority	NOUN
cjal-3229	715	25	(	(	PUNCT
cjal-3229	715	26	who	who	PRON
cjal-3229	715	27	regulate	regulate	VERB
cjal-3229	715	28	securities	security	NOUN
cjal-3229	715	29	markets	market	NOUN
cjal-3229	715	30	)	)	PUNCT
cjal-3229	715	31	of	of	ADP
cjal-3229	715	32	various	various	ADJ
cjal-3229	715	33	countries	country	NOUN
cjal-3229	715	34	,	,	PUNCT
cjal-3229	715	35	such	such	ADJ
cjal-3229	715	36	as	as	ADP
cjal-3229	715	37	the	the	DET
cjal-3229	715	38	ministry	ministry	PROPN
cjal-3229	715	39	of	of	ADP
cjal-3229	715	40	finance	finance	PROPN
cjal-3229	715	41	of	of	ADP
cjal-3229	715	42	japan	japan	PROPN
cjal-3229	715	43	and	and	CCONJ
cjal-3229	715	44	the	the	DET
cjal-3229	715	45	sec	sec	PROPN
cjal-3229	715	46	in	in	ADP
cjal-3229	715	47	the	the	DET
cjal-3229	715	48	u.s	u.s	PROPN
cjal-3229	715	49	.	.	PROPN
cjal-3229	715	50	,	,	PUNCT
cjal-3229	715	51	in	in	ADP
cjal-3229	715	52	correspondence	correspondence	NOUN
cjal-3229	715	53	with	with	ADP
cjal-3229	715	54	the	the	DET
cjal-3229	715	55	extreme	extreme	ADJ
cjal-3229	715	56	expansions	expansion	NOUN
cjal-3229	715	57	of	of	ADP
cjal-3229	715	58	corporations	corporation	NOUN
cjal-3229	715	59	seeking	seek	VERB
cjal-3229	715	60	funding	funding	NOUN
cjal-3229	715	61	in	in	ADP
cjal-3229	715	62	overseas	overseas	ADJ
cjal-3229	715	63	markets	market	NOUN
cjal-3229	715	64	.	.	PUNCT
cjal-3229	716	1	it	it	PRON
cjal-3229	716	2	established	establish	VERB
cjal-3229	716	3	principles	principle	NOUN
cjal-3229	716	4	to	to	PART
cjal-3229	716	5	achieve	achieve	VERB
cjal-3229	716	6	three	three	NUM
cjal-3229	716	7	objectives	objective	NOUN
cjal-3229	716	8	:	:	PUNCT
cjal-3229	716	9	(	(	PUNCT
cjal-3229	716	10	1	1	X
cjal-3229	716	11	)	)	PUNCT
cjal-3229	716	12	protection	protection	NOUN
cjal-3229	716	13	of	of	ADP
cjal-3229	716	14	investors	investor	NOUN
cjal-3229	716	15	;	;	PUNCT
cjal-3229	716	16	(	(	PUNCT
cjal-3229	716	17	2	2	X
cjal-3229	716	18	)	)	PUNCT
cjal-3229	716	19	increase	increase	NOUN
cjal-3229	716	20	of	of	ADP
cjal-3229	716	21	transparency	transparency	NOUN
cjal-3229	716	22	of	of	ADP
cjal-3229	716	23	markets	market	NOUN
cjal-3229	716	24	for	for	ADP
cjal-3229	716	25	fair	fair	ADJ
cjal-3229	716	26	and	and	CCONJ
cjal-3229	716	27	efficient	efficient	ADJ
cjal-3229	716	28	transactions	transaction	NOUN
cjal-3229	716	29	;	;	PUNCT
cjal-3229	716	30	and	and	CCONJ
cjal-3229	716	31	(	(	PUNCT
cjal-3229	716	32	3	3	X
cjal-3229	716	33	)	)	PUNCT
cjal-3229	716	34	minimize	minimize	VERB
cjal-3229	716	35	systemic	systemic	ADJ
cjal-3229	716	36	risks	risk	NOUN
cjal-3229	716	37	.	.	PUNCT
cjal-3229	717	1	iosco	iosco	NOUN
cjal-3229	717	2	is	be	AUX
cjal-3229	717	3	a	a	DET
cjal-3229	717	4	member	member	NOUN
cjal-3229	717	5	of	of	ADP
cjal-3229	717	6	the	the	DET
cjal-3229	717	7	international	international	ADJ
cjal-3229	717	8	accounting	accounting	NOUN
cjal-3229	717	9	standards	standards	PROPN
cjal-3229	717	10	committee	committee	PROPN
cjal-3229	717	11	(	(	PUNCT
cjal-3229	717	12	iasc	iasc	PROPN
cjal-3229	717	13	)	)	PUNCT
cjal-3229	717	14	and	and	CCONJ
cjal-3229	717	15	does	do	AUX
cjal-3229	717	16	not	not	PART
cjal-3229	717	17	have	have	VERB
cjal-3229	717	18	its	its	PRON
cjal-3229	717	19	own	own	ADJ
cjal-3229	717	20	accounting	accounting	NOUN
cjal-3229	717	21	standards	standard	NOUN
cjal-3229	717	22	.	.	PUNCT
cjal-3229	718	1	133	133	NUM
cjal-3229	718	2	a	a	DET
cjal-3229	718	3	committee	committee	NOUN
cjal-3229	718	4	established	establish	VERB
cjal-3229	718	5	by	by	ADP
cjal-3229	718	6	investments	investment	NOUN
cjal-3229	718	7	of	of	ADP
cjal-3229	718	8	ten	ten	NUM
cjal-3229	718	9	organizations	organization	NOUN
cjal-3229	718	10	including	include	VERB
cjal-3229	718	11	the	the	DET
cjal-3229	718	12	japan	japan	PROPN
cjal-3229	718	13	federation	federation	PROPN
cjal-3229	718	14	of	of	ADP
cjal-3229	718	15	economic	economic	ADJ
cjal-3229	718	16	organizations	organization	NOUN
cjal-3229	718	17	,	,	PUNCT
cjal-3229	718	18	japanese	japanese	PROPN
cjal-3229	718	19	institute	institute	PROPN
cjal-3229	718	20	of	of	ADP
cjal-3229	718	21	public	public	ADJ
cjal-3229	718	22	accountants	accountant	NOUN
cjal-3229	718	23	,	,	PUNCT
cjal-3229	718	24	national	national	ADJ
cjal-3229	718	25	securities	securities	PROPN
cjal-3229	718	26	exchange	exchange	PROPN
cjal-3229	718	27	conference	conference	NOUN
cjal-3229	718	28	,	,	PUNCT
cjal-3229	718	29	japan	japan	PROPN
cjal-3229	718	30	securities	securities	PROPN
cjal-3229	718	31	dealers	dealers	PROPN
cjal-3229	718	32	association	association	PROPN
cjal-3229	718	33	,	,	PUNCT
cjal-3229	718	34	japanese	japanese	ADJ
cjal-3229	718	35	bankers	bankers	PROPN
cjal-3229	718	36	association	association	PROPN
cjal-3229	718	37	,	,	PUNCT
cjal-3229	718	38	life	life	NOUN
cjal-3229	718	39	insurance	insurance	NOUN
cjal-3229	718	40	association	association	PROPN
cjal-3229	718	41	of	of	ADP
cjal-3229	718	42	japan	japan	PROPN
cjal-3229	718	43	,	,	PUNCT
cjal-3229	718	44	general	general	ADJ
cjal-3229	718	45	insurance	insurance	PROPN
cjal-3229	718	46	association	association	PROPN
cjal-3229	718	47	of	of	ADP
cjal-3229	718	48	japan	japan	PROPN
cjal-3229	718	49	,	,	PUNCT
cjal-3229	718	50	and	and	CCONJ
cjal-3229	718	51	japan	japan	PROPN
cjal-3229	718	52	chamber	chamber	PROPN
cjal-3229	718	53	of	of	ADP
cjal-3229	718	54	commerce	commerce	PROPN
cjal-3229	718	55	and	and	CCONJ
cjal-3229	718	56	industry	industry	NOUN
cjal-3229	718	57	for	for	ADP
cjal-3229	718	58	the	the	DET
cjal-3229	718	59	establishment	establishment	NOUN
cjal-3229	718	60	of	of	ADP
cjal-3229	718	61	accounting	accounting	NOUN
cjal-3229	718	62	standards	standard	NOUN
cjal-3229	718	63	using	use	VERB
cjal-3229	718	64	the	the	DET
cjal-3229	718	65	u.s	u.s	PROPN
cjal-3229	718	66	.	.	PROPN
cjal-3229	718	67	fasb	fasb	PROPN
cjal-3229	718	68	as	as	ADP
cjal-3229	718	69	a	a	DET
cjal-3229	718	70	model	model	NOUN
cjal-3229	718	71	.	.	PUNCT
cjal-3229	719	1	it	it	PRON
cjal-3229	719	2	is	be	AUX
cjal-3229	719	3	notable	notable	ADJ
cjal-3229	719	4	that	that	SCONJ
cjal-3229	719	5	the	the	DET
cjal-3229	719	6	government	government	NOUN
cjal-3229	719	7	did	do	AUX
cjal-3229	719	8	not	not	PART
cjal-3229	719	9	invest	invest	VERB
cjal-3229	719	10	in	in	ADP
cjal-3229	719	11	it	it	PRON
cjal-3229	719	12	.	.	PUNCT
cjal-3229	720	1	2004	2004	NUM
cjal-3229	720	2	]	]	PUNCT
cjal-3229	720	3	columbia	columbia	PROPN
cjal-3229	720	4	journal	journal	PROPN
cjal-3229	720	5	of	of	ADP
cjal-3229	720	6	asian	asian	PROPN
cjal-3229	720	7	law	law	PROPN
cjal-3229	720	8	b.	b.	PROPN
cjal-3229	720	9	opinions	opinion	NOUN
cjal-3229	720	10	of	of	ADP
cjal-3229	720	11	the	the	DET
cjal-3229	720	12	private	private	ADJ
cjal-3229	720	13	sector	sector	NOUN
cjal-3229	720	14	the	the	DET
cjal-3229	720	15	japan	japan	PROPN
cjal-3229	720	16	federation	federation	PROPN
cjal-3229	720	17	of	of	ADP
cjal-3229	720	18	economic	economic	ADJ
cjal-3229	720	19	organizations	organization	NOUN
cjal-3229	720	20	(	(	PUNCT
cjal-3229	720	21	"	"	PUNCT
cjal-3229	720	22	keidanren	keidanren	NOUN
cjal-3229	720	23	"	"	PUNCT
cjal-3229	720	24	)	)	PUNCT
cjal-3229	720	25	134	134	NUM
cjal-3229	720	26	is	be	AUX
cjal-3229	720	27	also	also	ADV
cjal-3229	720	28	taking	take	VERB
cjal-3229	720	29	a	a	DET
cjal-3229	720	30	negative	negative	ADJ
cjal-3229	720	31	position	position	NOUN
cjal-3229	720	32	at	at	ADP
cjal-3229	720	33	this	this	DET
cjal-3229	720	34	point	point	NOUN
cjal-3229	720	35	in	in	ADP
cjal-3229	720	36	time	time	NOUN
cjal-3229	720	37	.	.	PUNCT
cjal-3229	721	1	135	135	NUM
cjal-3229	722	1	on	on	ADP
cjal-3229	722	2	july	july	PROPN
cjal-3229	722	3	22	22	NUM
cjal-3229	722	4	,	,	PUNCT
cjal-3229	722	5	2003	2003	NUM
cjal-3229	722	6	,	,	PUNCT
cjal-3229	722	7	the	the	DET
cjal-3229	722	8	chairman	chairman	NOUN
cjal-3229	722	9	of	of	ADP
cjal-3229	722	10	the	the	DET
cjal-3229	722	11	iasb	iasb	NOUN
cjal-3229	722	12	,	,	PUNCT
cjal-3229	722	13	sir	sir	PROPN
cjal-3229	722	14	david	david	PROPN
cjal-3229	722	15	tweedie	tweedie	PROPN
cjal-3229	722	16	,	,	PUNCT
cjal-3229	722	17	visited	visit	VERB
cjal-3229	722	18	keidanren	keidanren	NOUN
cjal-3229	722	19	and	and	CCONJ
cjal-3229	722	20	stated	state	VERB
cjal-3229	722	21	:	:	PUNCT
cjal-3229	722	22	the	the	DET
cjal-3229	722	23	purpose	purpose	NOUN
cjal-3229	722	24	of	of	ADP
cjal-3229	722	25	isab	isab	NOUN
cjal-3229	722	26	is	be	AUX
cjal-3229	722	27	to	to	PART
cjal-3229	722	28	establish	establish	VERB
cjal-3229	722	29	a	a	DET
cjal-3229	722	30	uniform	uniform	ADJ
cjal-3229	722	31	high	high	ADJ
cjal-3229	722	32	quality	quality	NOUN
cjal-3229	722	33	accounting	accounting	NOUN
cjal-3229	722	34	standard	standard	NOUN
cjal-3229	722	35	that	that	PRON
cjal-3229	722	36	can	can	AUX
cjal-3229	722	37	be	be	AUX
cjal-3229	722	38	used	use	VERB
cjal-3229	722	39	in	in	ADP
cjal-3229	722	40	all	all	DET
cjal-3229	722	41	markets	market	NOUN
cjal-3229	722	42	of	of	ADP
cjal-3229	722	43	the	the	DET
cjal-3229	722	44	world	world	NOUN
cjal-3229	722	45	.	.	PUNCT
cjal-3229	723	1	on	on	ADP
cjal-3229	723	2	account	account	NOUN
cjal-3229	723	3	of	of	ADP
cjal-3229	723	4	the	the	DET
cjal-3229	723	5	fact	fact	NOUN
cjal-3229	723	6	that	that	SCONJ
cjal-3229	723	7	people	people	NOUN
cjal-3229	723	8	lost	lose	VERB
cjal-3229	723	9	trust	trust	NOUN
cjal-3229	723	10	in	in	ADP
cjal-3229	723	11	accounting	accounting	NOUN
cjal-3229	723	12	practices	practice	NOUN
cjal-3229	723	13	in	in	ADP
cjal-3229	723	14	various	various	ADJ
cjal-3229	723	15	countries	country	NOUN
cjal-3229	723	16	of	of	ADP
cjal-3229	723	17	the	the	DET
cjal-3229	723	18	world	world	NOUN
cjal-3229	723	19	through	through	ADP
cjal-3229	723	20	the	the	DET
cjal-3229	723	21	experiences	experience	NOUN
cjal-3229	723	22	of	of	ADP
cjal-3229	723	23	unfortunate	unfortunate	ADJ
cjal-3229	723	24	incidents	incident	NOUN
cjal-3229	723	25	exemplified	exemplify	VERB
cjal-3229	723	26	by	by	ADP
cjal-3229	723	27	the	the	DET
cjal-3229	723	28	enron	enron	PROPN
cjal-3229	723	29	incident	incident	PROPN
cjal-3229	723	30	in	in	ADP
cjal-3229	723	31	the	the	DET
cjal-3229	723	32	u.s	u.s	PROPN
cjal-3229	723	33	.	.	PROPN
cjal-3229	723	34	and	and	CCONJ
cjal-3229	723	35	the	the	DET
cjal-3229	723	36	financial	financial	ADJ
cjal-3229	723	37	crises	crisis	NOUN
cjal-3229	723	38	of	of	ADP
cjal-3229	723	39	asian	asian	ADJ
cjal-3229	723	40	countries	country	NOUN
cjal-3229	723	41	,	,	PUNCT
cjal-3229	723	42	it	it	PRON
cjal-3229	723	43	is	be	AUX
cjal-3229	723	44	strongly	strongly	ADV
cjal-3229	723	45	desired	desire	VERB
cjal-3229	723	46	to	to	PART
cjal-3229	723	47	establish	establish	VERB
cjal-3229	723	48	an	an	DET
cjal-3229	723	49	international	international	ADJ
cjal-3229	723	50	uniform	uniform	ADJ
cjal-3229	723	51	accounting	accounting	PROPN
cjal-3229	723	52	standard	standard	NOUN
cjal-3229	723	53	.	.	PUNCT
cjal-3229	724	1	we	we	PRON
cjal-3229	724	2	dearly	dearly	ADV
cjal-3229	724	3	wish	wish	VERB
cjal-3229	724	4	japan	japan	PROPN
cjal-3229	724	5	's	's	PART
cjal-3229	724	6	cooperation	cooperation	NOUN
cjal-3229	724	7	in	in	ADP
cjal-3229	724	8	this	this	DET
cjal-3229	724	9	regard	regard	NOUN
cjal-3229	724	10	.	.	PUNCT
cjal-3229	725	1	to	to	ADP
cjal-3229	725	2	this	this	DET
cjal-3229	725	3	plea	plea	NOUN
cjal-3229	725	4	,	,	PUNCT
cjal-3229	725	5	keidanren	keidanren	NOUN
cjal-3229	725	6	responded	respond	VERB
cjal-3229	725	7	by	by	ADP
cjal-3229	725	8	saying	say	VERB
cjal-3229	725	9	:	:	PUNCT
cjal-3229	725	10	we	we	PRON
cjal-3229	725	11	have	have	VERB
cjal-3229	725	12	yet	yet	ADV
cjal-3229	725	13	to	to	PART
cjal-3229	725	14	see	see	VERB
cjal-3229	725	15	the	the	DET
cjal-3229	725	16	evidence	evidence	NOUN
cjal-3229	725	17	that	that	SCONJ
cjal-3229	725	18	any	any	DET
cjal-3229	725	19	evaluation	evaluation	NOUN
cjal-3229	725	20	has	have	AUX
cjal-3229	725	21	been	be	AUX
cjal-3229	725	22	made	make	VERB
cjal-3229	725	23	of	of	ADP
cjal-3229	725	24	the	the	DET
cjal-3229	725	25	opinion	opinion	NOUN
cjal-3229	725	26	we	we	PRON
cjal-3229	725	27	submitted	submit	VERB
cjal-3229	725	28	to	to	ADP
cjal-3229	725	29	the	the	DET
cjal-3229	725	30	isab	isab	NOUN
cjal-3229	725	31	concerning	concern	VERB
cjal-3229	725	32	the	the	DET
cjal-3229	725	33	draft	draft	NOUN
cjal-3229	725	34	of	of	ADP
cjal-3229	725	35	the	the	DET
cjal-3229	725	36	accounting	accounting	NOUN
cjal-3229	725	37	standards	standard	NOUN
cjal-3229	725	38	and	and	CCONJ
cjal-3229	725	39	any	any	DET
cjal-3229	725	40	reasons	reason	NOUN
cjal-3229	725	41	why	why	SCONJ
cjal-3229	725	42	our	our	PRON
cjal-3229	725	43	opinion	opinion	NOUN
cjal-3229	725	44	was	be	AUX
cjal-3229	725	45	not	not	PART
cjal-3229	725	46	adopted	adopt	VERB
cjal-3229	725	47	.	.	PUNCT
cjal-3229	726	1	thus	thus	ADV
cjal-3229	726	2	,	,	PUNCT
cjal-3229	726	3	we	we	PRON
cjal-3229	726	4	would	would	AUX
cjal-3229	726	5	like	like	VERB
cjal-3229	726	6	to	to	PART
cjal-3229	726	7	see	see	VERB
cjal-3229	726	8	an	an	DET
cjal-3229	726	9	improvement	improvement	NOUN
cjal-3229	726	10	on	on	ADP
cjal-3229	726	11	the	the	DET
cjal-3229	726	12	evaluation	evaluation	NOUN
cjal-3229	726	13	procedure	procedure	NOUN
cjal-3229	726	14	.	.	PUNCT
cjal-3229	727	1	we	we	PRON
cjal-3229	727	2	believe	believe	VERB
cjal-3229	727	3	that	that	SCONJ
cjal-3229	727	4	the	the	DET
cjal-3229	727	5	isab	isab	NOUN
cjal-3229	727	6	's	's	PART
cjal-3229	727	7	thought	thought	NOUN
cjal-3229	727	8	is	be	AUX
cjal-3229	727	9	too	too	ADV
cjal-3229	727	10	biased	biased	ADJ
cjal-3229	727	11	and	and	CCONJ
cjal-3229	727	12	we	we	PRON
cjal-3229	727	13	wish	wish	VERB
cjal-3229	727	14	the	the	DET
cjal-3229	727	15	isab	isab	NOUN
cjal-3229	727	16	to	to	PART
cjal-3229	727	17	conduct	conduct	VERB
cjal-3229	727	18	discussion	discussion	NOUN
cjal-3229	727	19	with	with	ADP
cjal-3229	727	20	more	more	ADJ
cjal-3229	727	21	considerations	consideration	NOUN
cjal-3229	727	22	on	on	ADP
cjal-3229	727	23	the	the	DET
cjal-3229	727	24	realities	reality	NOUN
cjal-3229	727	25	of	of	ADP
cjal-3229	727	26	practical	practical	ADJ
cjal-3229	727	27	business	business	NOUN
cjal-3229	727	28	matters	matter	NOUN
cjal-3229	727	29	.	.	PUNCT
cjal-3229	728	1	c.	c.	NOUN
cjal-3229	728	2	opinions	opinion	NOUN
cjal-3229	728	3	of	of	ADP
cjal-3229	728	4	journalists	journalist	NOUN
cjal-3229	728	5	nihon	nihon	PROPN
cjal-3229	728	6	keizai	keizai	PROPN
cjal-3229	728	7	shimbun	shimbun	PROPN
cjal-3229	728	8	136	136	NUM
cjal-3229	728	9	has	have	AUX
cjal-3229	728	10	reported	report	VERB
cjal-3229	728	11	on	on	ADP
cjal-3229	728	12	the	the	DET
cjal-3229	728	13	situation	situation	NOUN
cjal-3229	728	14	in	in	ADP
cjal-3229	728	15	an	an	DET
cjal-3229	728	16	article	article	NOUN
cjal-3229	728	17	titled	title	VERB
cjal-3229	728	18	"	"	PUNCT
cjal-3229	728	19	haphazard	haphazard	ADJ
cjal-3229	728	20	accounting	accounting	NOUN
cjal-3229	728	21	reforms	reform	NOUN
cjal-3229	728	22	"	"	PUNCT
cjal-3229	728	23	in	in	ADP
cjal-3229	728	24	which	which	PRON
cjal-3229	728	25	it	it	PRON
cjal-3229	728	26	was	be	AUX
cjal-3229	728	27	claimed	claim	VERB
cjal-3229	728	28	that	that	SCONJ
cjal-3229	728	29	corporate	corporate	ADJ
cjal-3229	728	30	accountants	accountant	NOUN
cjal-3229	728	31	have	have	AUX
cjal-3229	728	32	lost	lose	VERB
cjal-3229	728	33	their	their	PRON
cjal-3229	728	34	self	self	NOUN
cjal-3229	728	35	-	-	PUNCT
cjal-3229	728	36	confidence	confidence	NOUN
cjal-3229	728	37	and	and	CCONJ
cjal-3229	728	38	the	the	DET
cjal-3229	728	39	trust	trust	NOUN
cjal-3229	728	40	of	of	ADP
cjal-3229	728	41	134	134	NUM
cjal-3229	728	42	keidanren	keidanren	NOUN
cjal-3229	728	43	is	be	AUX
cjal-3229	728	44	a	a	DET
cjal-3229	728	45	general	general	ADJ
cjal-3229	728	46	economic	economic	ADJ
cjal-3229	728	47	organization	organization	NOUN
cjal-3229	728	48	consisting	consist	VERB
cjal-3229	728	49	of	of	ADP
cjal-3229	728	50	1,623	1,623	NUM
cjal-3229	728	51	companies	company	NOUN
cjal-3229	728	52	and	and	CCONJ
cjal-3229	728	53	other	other	ADJ
cjal-3229	728	54	organizations	organization	NOUN
cjal-3229	728	55	,	,	PUNCT
cjal-3229	728	56	which	which	PRON
cjal-3229	728	57	include	include	VERB
cjal-3229	728	58	91	91	NUM
cjal-3229	728	59	companies	company	NOUN
cjal-3229	728	60	with	with	ADP
cjal-3229	728	61	foreign	foreign	ADJ
cjal-3229	728	62	capital	capital	NOUN
cjal-3229	728	63	affiliations	affiliation	NOUN
cjal-3229	728	64	and	and	CCONJ
cjal-3229	728	65	1,306	1,306	NUM
cjal-3229	728	66	major	major	ADJ
cjal-3229	728	67	representative	representative	ADJ
cjal-3229	728	68	japanese	japanese	ADJ
cjal-3229	728	69	companies	company	NOUN
cjal-3229	728	70	.	.	PUNCT
cjal-3229	729	1	it	it	PRON
cjal-3229	729	2	is	be	AUX
cjal-3229	729	3	the	the	DET
cjal-3229	729	4	strongest	strong	ADJ
cjal-3229	729	5	interest	interest	NOUN
cjal-3229	729	6	group	group	NOUN
cjal-3229	729	7	in	in	ADP
cjal-3229	729	8	japan	japan	PROPN
cjal-3229	729	9	that	that	PRON
cjal-3229	729	10	applies	apply	VERB
cjal-3229	729	11	pressure	pressure	NOUN
cjal-3229	729	12	on	on	ADP
cjal-3229	729	13	the	the	DET
cjal-3229	729	14	government	government	NOUN
cjal-3229	729	15	as	as	ADV
cjal-3229	729	16	well	well	ADV
cjal-3229	729	17	as	as	ADP
cjal-3229	729	18	overseas	overseas	ADJ
cjal-3229	729	19	organizations	organization	NOUN
cjal-3229	729	20	collecting	collect	VERB
cjal-3229	729	21	opinions	opinion	NOUN
cjal-3229	729	22	from	from	ADP
cjal-3229	729	23	all	all	DET
cjal-3229	729	24	corners	corner	NOUN
cjal-3229	729	25	of	of	ADP
cjal-3229	729	26	business	business	NOUN
cjal-3229	729	27	communities	community	NOUN
cjal-3229	729	28	on	on	ADP
cjal-3229	729	29	any	any	DET
cjal-3229	729	30	important	important	ADJ
cjal-3229	729	31	issues	issue	NOUN
cjal-3229	729	32	of	of	ADP
cjal-3229	729	33	business	business	NOUN
cjal-3229	729	34	communities	community	NOUN
cjal-3229	729	35	ranging	range	VERB
cjal-3229	729	36	from	from	ADP
cjal-3229	729	37	economic	economic	ADJ
cjal-3229	729	38	and	and	CCONJ
cjal-3229	729	39	industrial	industrial	ADJ
cjal-3229	729	40	issues	issue	NOUN
cjal-3229	729	41	to	to	ADP
cjal-3229	729	42	labor	labor	NOUN
cjal-3229	729	43	issues	issue	NOUN
cjal-3229	729	44	urging	urge	VERB
cjal-3229	729	45	speedy	speedy	ADJ
cjal-3229	729	46	solutions	solution	NOUN
cjal-3229	729	47	.	.	PUNCT
cjal-3229	730	1	for	for	ADP
cjal-3229	730	2	details	detail	NOUN
cjal-3229	730	3	,	,	PUNCT
cjal-3229	730	4	see	see	VERB
cjal-3229	730	5	http://www.keidanren.or.ip/indexi.html	http://www.keidanren.or.ip/indexi.html	PRON
cjal-3229	730	6	.	.	PROPN
cjal-3229	730	7	135	135	NUM
cjal-3229	730	8	refer	refer	VERB
cjal-3229	730	9	to	to	ADP
cjal-3229	730	10	its	its	PRON
cjal-3229	730	11	announcement	announcement	NOUN
cjal-3229	730	12	dated	date	VERB
cjal-3229	730	13	april	april	PROPN
cjal-3229	730	14	20	20	NUM
cjal-3229	730	15	,	,	PUNCT
cjal-3229	730	16	2004	2004	NUM
cjal-3229	730	17	,	,	PUNCT
cjal-3229	730	18	available	available	ADJ
cjal-3229	730	19	at	at	ADP
cjal-3229	730	20	http://www.keidanren.or.ij/japanese/volicv/2004/032.html	http://www.keidanren.or.ij/japanese/volicv/2004/032.html	NOUN
cjal-3229	730	21	.	.	PUNCT
cjal-3229	731	1	136	136	NUM
cjal-3229	731	2	nihon	nihon	PROPN
cjal-3229	731	3	keizai	keizai	PROPN
cjal-3229	731	4	shinbun	shinbun	PROPN
cjal-3229	731	5	,	,	PUNCT
cjal-3229	731	6	november	november	PROPN
cjal-3229	731	7	12	12	NUM
cjal-3229	731	8	,	,	PUNCT
cjal-3229	731	9	1999	1999	NUM
cjal-3229	731	10	.	.	PUNCT
cjal-3229	732	1	[	[	X
cjal-3229	732	2	18:1	18:1	NUM
cjal-3229	732	3	regulations	regulation	NOUN
cjal-3229	732	4	on	on	ADP
cjal-3229	732	5	problem	problem	NOUN
cjal-3229	732	6	loans	loan	NOUN
cjal-3229	732	7	in	in	ADP
cjal-3229	732	8	japan	japan	PROPN
cjal-3229	732	9	others	other	NOUN
cjal-3229	732	10	since	since	SCONJ
cjal-3229	732	11	they	they	PRON
cjal-3229	732	12	face	face	VERB
cjal-3229	732	13	the	the	DET
cjal-3229	732	14	prejudice	prejudice	NOUN
cjal-3229	732	15	that	that	SCONJ
cjal-3229	732	16	"	"	PUNCT
cjal-3229	732	17	japanese	japanese	ADJ
cjal-3229	732	18	disclosures	disclosure	NOUN
cjal-3229	732	19	are	be	AUX
cjal-3229	732	20	not	not	PART
cjal-3229	732	21	reliable	reliable	ADJ
cjal-3229	732	22	.	.	PUNCT
cjal-3229	732	23	"	"	PUNCT
cjal-3229	733	1	the	the	DET
cjal-3229	733	2	article	article	NOUN
cjal-3229	733	3	was	be	AUX
cjal-3229	733	4	in	in	ADP
cjal-3229	733	5	favor	favor	NOUN
cjal-3229	733	6	of	of	ADP
cjal-3229	733	7	the	the	DET
cjal-3229	733	8	adoption	adoption	NOUN
cjal-3229	733	9	of	of	ADP
cjal-3229	733	10	the	the	DET
cjal-3229	733	11	ifrs	ifrs	NOUN
cjal-3229	733	12	and	and	CCONJ
cjal-3229	733	13	stated	state	VERB
cjal-3229	733	14	:	:	PUNCT
cjal-3229	733	15	the	the	DET
cjal-3229	733	16	entire	entire	ADJ
cjal-3229	733	17	japanese	japanese	ADJ
cjal-3229	733	18	accounting	accounting	NOUN
cjal-3229	733	19	system	system	NOUN
cjal-3229	733	20	is	be	AUX
cjal-3229	733	21	scrutinized	scrutinize	VERB
cjal-3229	733	22	with	with	ADP
cjal-3229	733	23	doubting	doubt	VERB
cjal-3229	733	24	eyes	eye	NOUN
cjal-3229	733	25	.	.	PUNCT
cjal-3229	734	1	the	the	DET
cjal-3229	734	2	rating	rating	NOUN
cjal-3229	734	3	[	[	X
cjal-3229	734	4	of	of	ADP
cjal-3229	734	5	companies	company	NOUN
cjal-3229	734	6	]	]	PUNCT
cjal-3229	734	7	is	be	AUX
cjal-3229	734	8	a	a	DET
cjal-3229	734	9	very	very	ADV
cjal-3229	734	10	important	important	ADJ
cjal-3229	734	11	indicator	indicator	NOUN
cjal-3229	734	12	.	.	PUNCT
cjal-3229	735	1	[	[	X
cjal-3229	735	2	companies	company	NOUN
cjal-3229	735	3	]	]	PUNCT
cjal-3229	735	4	must	must	AUX
cjal-3229	735	5	lower	lower	VERB
cjal-3229	735	6	their	their	PRON
cjal-3229	735	7	funding	funding	NOUN
cjal-3229	735	8	costs	cost	NOUN
cjal-3229	735	9	by	by	ADP
cjal-3229	735	10	raising	raise	VERB
cjal-3229	735	11	their	their	PRON
cjal-3229	735	12	credibility	credibility	NOUN
cjal-3229	735	13	.	.	PUNCT
cjal-3229	736	1	as	as	SCONJ
cjal-3229	736	2	the	the	DET
cjal-3229	736	3	direction	direction	NOUN
cjal-3229	736	4	of	of	ADP
cjal-3229	736	5	the	the	DET
cjal-3229	736	6	reform	reform	NOUN
cjal-3229	736	7	of	of	ADP
cjal-3229	736	8	the	the	DET
cjal-3229	736	9	accounting	accounting	NOUN
cjal-3229	736	10	system	system	NOUN
cjal-3229	736	11	is	be	AUX
cjal-3229	736	12	unclear	unclear	ADJ
cjal-3229	736	13	,	,	PUNCT
cjal-3229	736	14	companies	company	NOUN
cjal-3229	736	15	have	have	VERB
cjal-3229	736	16	to	to	PART
cjal-3229	736	17	improvise	improvise	VERB
cjal-3229	736	18	in	in	ADP
cjal-3229	736	19	order	order	NOUN
cjal-3229	736	20	to	to	PART
cjal-3229	736	21	defend	defend	VERB
cjal-3229	736	22	their	their	PRON
cjal-3229	736	23	ratings	rating	NOUN
cjal-3229	736	24	.	.	PUNCT
cjal-3229	737	1	one	one	NUM
cjal-3229	737	2	viable	viable	ADJ
cjal-3229	737	3	alternative	alternative	NOUN
cjal-3229	737	4	is	be	AUX
cjal-3229	737	5	to	to	PART
cjal-3229	737	6	switch	switch	VERB
cjal-3229	737	7	entirely	entirely	ADV
cjal-3229	737	8	to	to	ADP
cjal-3229	737	9	the	the	DET
cjal-3229	737	10	international	international	ADJ
cjal-3229	737	11	accounting	accounting	NOUN
cjal-3229	737	12	standards	standard	NOUN
cjal-3229	737	13	rather	rather	ADV
cjal-3229	737	14	than	than	ADP
cjal-3229	737	15	waiting	wait	VERB
cjal-3229	737	16	for	for	ADP
cjal-3229	737	17	a	a	DET
cjal-3229	737	18	national	national	ADJ
cjal-3229	737	19	reform	reform	NOUN
cjal-3229	737	20	of	of	ADP
cjal-3229	737	21	the	the	DET
cjal-3229	737	22	accounting	accounting	NOUN
cjal-3229	737	23	system	system	NOUN
cjal-3229	737	24	.	.	PUNCT
cjal-3229	738	1	at	at	ADP
cjal-3229	738	2	this	this	DET
cjal-3229	738	3	moment	moment	NOUN
cjal-3229	738	4	,	,	PUNCT
cjal-3229	738	5	28	28	NUM
cjal-3229	738	6	companies	company	NOUN
cjal-3229	738	7	have	have	AUX
cjal-3229	738	8	self	self	NOUN
cjal-3229	738	9	-	-	PUNCT
cjal-3229	738	10	defensively	defensively	ADV
cjal-3229	738	11	switched	switch	VERB
cjal-3229	738	12	to	to	ADP
cjal-3229	738	13	the	the	DET
cjal-3229	738	14	u.s	u.s	PROPN
cjal-3229	738	15	.	.	PROPN
cjal-3229	738	16	accounting	accounting	NOUN
cjal-3229	738	17	standards	standard	NOUN
cjal-3229	738	18	and	and	CCONJ
cjal-3229	738	19	eight	eight	NUM
cjal-3229	738	20	companies	company	NOUN
cjal-3229	738	21	(	(	PUNCT
cjal-3229	738	22	one	one	NOUN
cjal-3229	738	23	duplicated	duplicate	VERB
cjal-3229	738	24	)	)	PUNCT
cjal-3229	738	25	are	be	AUX
cjal-3229	738	26	adopting	adopt	VERB
cjal-3229	738	27	the	the	DET
cjal-3229	738	28	international	international	ADJ
cjal-3229	738	29	accounting	accounting	NOUN
cjal-3229	738	30	standards	standard	NOUN
cjal-3229	738	31	to	to	PART
cjal-3229	738	32	distance	distance	VERB
cjal-3229	738	33	themselves	themselves	PRON
cjal-3229	738	34	from	from	ADP
cjal-3229	738	35	the	the	DET
cjal-3229	738	36	suspicions	suspicion	NOUN
cjal-3229	738	37	of	of	ADP
cjal-3229	738	38	the	the	DET
cjal-3229	738	39	japanese	japanese	ADJ
cjal-3229	738	40	accounting	accounting	NOUN
cjal-3229	738	41	system	system	NOUN
cjal-3229	738	42	.	.	PUNCT
cjal-3229	739	1	the	the	DET
cjal-3229	739	2	establishment	establishment	NOUN
cjal-3229	739	3	of	of	ADP
cjal-3229	739	4	the	the	DET
cjal-3229	739	5	international	international	ADJ
cjal-3229	739	6	accounting	accounting	NOUN
cjal-3229	739	7	standards	standard	NOUN
cjal-3229	739	8	is	be	AUX
cjal-3229	739	9	a	a	DET
cjal-3229	739	10	form	form	NOUN
cjal-3229	739	11	of	of	ADP
cjal-3229	739	12	self	self	NOUN
cjal-3229	739	13	-	-	PUNCT
cjal-3229	739	14	defense	defense	NOUN
cjal-3229	739	15	for	for	ADP
cjal-3229	739	16	japanese	japanese	ADJ
cjal-3229	739	17	companies	company	NOUN
cjal-3229	739	18	.	.	PUNCT
cjal-3229	740	1	viii	viii	PROPN
cjal-3229	740	2	.	.	PUNCT
cjal-3229	741	1	conclusion	conclusion	NOUN
cjal-3229	741	2	it	it	PRON
cjal-3229	741	3	is	be	AUX
cjal-3229	741	4	clearly	clearly	ADV
cjal-3229	741	5	important	important	ADJ
cjal-3229	741	6	for	for	SCONJ
cjal-3229	741	7	japanese	japanese	ADJ
cjal-3229	741	8	financial	financial	ADJ
cjal-3229	741	9	institutions	institution	NOUN
cjal-3229	741	10	to	to	PART
cjal-3229	741	11	appropriate	appropriate	VERB
cjal-3229	741	12	the	the	DET
cjal-3229	741	13	necessary	necessary	ADJ
cjal-3229	741	14	minimum	minimum	ADJ
cjal-3229	741	15	reserves	reserve	NOUN
cjal-3229	741	16	against	against	ADP
cjal-3229	741	17	loan	loan	NOUN
cjal-3229	741	18	losses	loss	NOUN
cjal-3229	741	19	through	through	ADP
cjal-3229	741	20	a	a	DET
cjal-3229	741	21	more	more	ADV
cjal-3229	741	22	stringent	stringent	ADJ
cjal-3229	741	23	evaluation	evaluation	NOUN
cjal-3229	741	24	of	of	ADP
cjal-3229	741	25	bad	bad	ADJ
cjal-3229	741	26	loan	loan	NOUN
cjal-3229	741	27	risks	risk	NOUN
cjal-3229	741	28	.	.	PUNCT
cjal-3229	742	1	additionally	additionally	ADV
cjal-3229	742	2	,	,	PUNCT
cjal-3229	742	3	japanese	japanese	ADJ
cjal-3229	742	4	banks	bank	NOUN
cjal-3229	742	5	must	must	AUX
cjal-3229	742	6	improve	improve	VERB
cjal-3229	742	7	their	their	PRON
cjal-3229	742	8	shortcomings	shortcoming	NOUN
cjal-3229	742	9	in	in	ADP
cjal-3229	742	10	their	their	PRON
cjal-3229	742	11	reporting	reporting	NOUN
cjal-3229	742	12	procedures	procedure	NOUN
cjal-3229	742	13	to	to	PART
cjal-3229	742	14	regain	regain	VERB
cjal-3229	742	15	their	their	PRON
cjal-3229	742	16	international	international	ADJ
cjal-3229	742	17	credibility	credibility	NOUN
cjal-3229	742	18	.	.	PUNCT
cjal-3229	743	1	the	the	DET
cjal-3229	743	2	bad	bad	ADJ
cjal-3229	743	3	loans	loan	NOUN
cjal-3229	743	4	problem	problem	NOUN
cjal-3229	743	5	continues	continue	VERB
cjal-3229	743	6	to	to	PART
cjal-3229	743	7	cause	cause	VERB
cjal-3229	743	8	great	great	ADJ
cjal-3229	743	9	debate	debate	NOUN
cjal-3229	743	10	throughout	throughout	ADP
cjal-3229	743	11	japan	japan	PROPN
cjal-3229	743	12	.	.	PUNCT
cjal-3229	744	1	the	the	DET
cjal-3229	744	2	use	use	NOUN
cjal-3229	744	3	of	of	ADP
cjal-3229	744	4	taxpayers	taxpayer	NOUN
cjal-3229	744	5	'	'	PART
cjal-3229	744	6	money	money	NOUN
cjal-3229	744	7	to	to	PART
cjal-3229	744	8	bail	bail	VERB
cjal-3229	744	9	out	out	ADP
cjal-3229	744	10	private	private	ADJ
cjal-3229	744	11	enterprises	enterprise	NOUN
cjal-3229	744	12	has	have	AUX
cjal-3229	744	13	been	be	AUX
cjal-3229	744	14	particularly	particularly	ADV
cjal-3229	744	15	contentious	contentious	ADJ
cjal-3229	744	16	.	.	PUNCT
cjal-3229	745	1	politicians	politician	NOUN
cjal-3229	745	2	,	,	PUNCT
cjal-3229	745	3	government	government	NOUN
cjal-3229	745	4	officials	official	NOUN
cjal-3229	745	5	,	,	PUNCT
cjal-3229	745	6	banks	bank	NOUN
cjal-3229	745	7	,	,	PUNCT
cjal-3229	745	8	and	and	CCONJ
cjal-3229	745	9	taxpayers	taxpayer	NOUN
cjal-3229	745	10	have	have	AUX
cjal-3229	745	11	all	all	PRON
cjal-3229	745	12	expressed	express	VERB
cjal-3229	745	13	their	their	PRON
cjal-3229	745	14	own	own	ADJ
cjal-3229	745	15	opinions	opinion	NOUN
cjal-3229	745	16	as	as	SCONJ
cjal-3229	745	17	is	be	AUX
cjal-3229	745	18	necessary	necessary	ADJ
cjal-3229	745	19	before	before	SCONJ
cjal-3229	745	20	a	a	DET
cjal-3229	745	21	national	national	ADJ
cjal-3229	745	22	consensus	consensus	NOUN
cjal-3229	745	23	can	can	AUX
cjal-3229	745	24	be	be	AUX
cjal-3229	745	25	achieved	achieve	VERB
cjal-3229	745	26	.	.	PUNCT
cjal-3229	746	1	this	this	DET
cjal-3229	746	2	discussion	discussion	NOUN
cjal-3229	746	3	is	be	AUX
cjal-3229	746	4	both	both	PRON
cjal-3229	746	5	unique	unique	ADJ
cjal-3229	746	6	and	and	CCONJ
cjal-3229	746	7	momentous	momentous	ADJ
cjal-3229	746	8	in	in	ADP
cjal-3229	746	9	the	the	DET
cjal-3229	746	10	history	history	NOUN
cjal-3229	746	11	of	of	ADP
cjal-3229	746	12	japanese	japanese	ADJ
cjal-3229	746	13	politics	politic	NOUN
cjal-3229	746	14	and	and	CCONJ
cjal-3229	746	15	economics	economic	NOUN
cjal-3229	746	16	.	.	PUNCT
cjal-3229	747	1	the	the	DET
cjal-3229	747	2	debate	debate	NOUN
cjal-3229	747	3	has	have	AUX
cjal-3229	747	4	covered	cover	VERB
cjal-3229	747	5	everything	everything	PRON
cjal-3229	747	6	from	from	ADP
cjal-3229	747	7	the	the	DET
cjal-3229	747	8	very	very	ADV
cjal-3229	747	9	simple	simple	ADJ
cjal-3229	747	10	and	and	CCONJ
cjal-3229	747	11	popular	popular	ADJ
cjal-3229	747	12	sentiment	sentiment	NOUN
cjal-3229	747	13	that	that	SCONJ
cjal-3229	747	14	"	"	PUNCT
cjal-3229	747	15	not	not	PART
cjal-3229	747	16	even	even	ADV
cjal-3229	747	17	a	a	DET
cjal-3229	747	18	single	single	ADJ
cjal-3229	747	19	yen	yen	NOUN
cjal-3229	747	20	of	of	ADP
cjal-3229	747	21	tax	tax	NOUN
cjal-3229	747	22	should	should	AUX
cjal-3229	747	23	be	be	AUX
cjal-3229	747	24	used	use	VERB
cjal-3229	747	25	"	"	PUNCT
cjal-3229	747	26	to	to	ADP
cjal-3229	747	27	highly	highly	ADV
cjal-3229	747	28	theoretical	theoretical	ADJ
cjal-3229	747	29	analyses	analysis	NOUN
cjal-3229	747	30	of	of	ADP
cjal-3229	747	31	lenders	lender	NOUN
cjal-3229	747	32	'	'	PART
cjal-3229	747	33	liability	liability	NOUN
cjal-3229	747	34	,	,	PUNCT
cjal-3229	747	35	stockholders	stockholder	NOUN
cjal-3229	747	36	'	'	PART
cjal-3229	747	37	representative	representative	ADJ
cjal-3229	747	38	actions	action	NOUN
cjal-3229	747	39	,	,	PUNCT
cjal-3229	747	40	and	and	CCONJ
cjal-3229	747	41	directors	director	NOUN
cjal-3229	747	42	'	'	PART
cjal-3229	747	43	responsibility	responsibility	NOUN
cjal-3229	747	44	.	.	PUNCT
cjal-3229	748	1	no	no	ADV
cjal-3229	748	2	matter	matter	ADV
cjal-3229	748	3	what	what	PRON
cjal-3229	748	4	the	the	DET
cjal-3229	748	5	end	end	NOUN
cjal-3229	748	6	resolution	resolution	NOUN
cjal-3229	748	7	may	may	AUX
cjal-3229	748	8	be	be	AUX
cjal-3229	748	9	,	,	PUNCT
cjal-3229	748	10	the	the	DET
cjal-3229	748	11	fact	fact	NOUN
cjal-3229	748	12	that	that	SCONJ
cjal-3229	748	13	a	a	DET
cjal-3229	748	14	wide	wide	ADJ
cjal-3229	748	15	spectrum	spectrum	NOUN
cjal-3229	748	16	of	of	ADP
cjal-3229	748	17	citizens	citizen	NOUN
cjal-3229	748	18	have	have	AUX
cjal-3229	748	19	participated	participate	VERB
cjal-3229	748	20	can	can	AUX
cjal-3229	748	21	be	be	AUX
cjal-3229	748	22	considered	consider	VERB
cjal-3229	748	23	desirable	desirable	ADJ
cjal-3229	748	24	in	in	ADP
cjal-3229	748	25	itself	itself	PRON
cjal-3229	748	26	.	.	PUNCT
cjal-3229	749	1	bad	bad	ADJ
cjal-3229	749	2	loans	loan	NOUN
cjal-3229	749	3	are	be	AUX
cjal-3229	749	4	of	of	ADP
cjal-3229	749	5	course	course	NOUN
cjal-3229	749	6	not	not	PART
cjal-3229	749	7	limited	limit	VERB
cjal-3229	749	8	to	to	ADP
cjal-3229	749	9	banks	bank	NOUN
cjal-3229	749	10	,	,	PUNCT
cjal-3229	749	11	but	but	CCONJ
cjal-3229	749	12	can	can	AUX
cjal-3229	749	13	occur	occur	VERB
cjal-3229	749	14	accidentally	accidentally	ADV
cjal-3229	749	15	in	in	ADP
cjal-3229	749	16	any	any	DET
cjal-3229	749	17	business	business	NOUN
cjal-3229	749	18	operation	operation	NOUN
cjal-3229	749	19	.	.	PUNCT
cjal-3229	750	1	therefore	therefore	ADV
cjal-3229	750	2	,	,	PUNCT
cjal-3229	750	3	there	there	PRON
cjal-3229	750	4	is	be	VERB
cjal-3229	750	5	a	a	DET
cjal-3229	750	6	need	need	NOUN
cjal-3229	750	7	to	to	PART
cjal-3229	750	8	have	have	AUX
cjal-3229	750	9	a	a	DET
cjal-3229	750	10	clear	clear	ADV
cjal-3229	750	11	-	-	PUNCT
cjal-3229	750	12	cut	cut	VERB
cjal-3229	750	13	standard	standard	NOUN
cjal-3229	750	14	for	for	ADP
cjal-3229	750	15	loan	loan	NOUN
cjal-3229	750	16	loss	loss	NOUN
cjal-3229	750	17	reserves	reserve	NOUN
cjal-3229	750	18	for	for	ADP
cjal-3229	750	19	all	all	DET
cjal-3229	750	20	corporations	corporation	NOUN
cjal-3229	750	21	.	.	PUNCT
cjal-3229	751	1	as	as	ADV
cjal-3229	751	2	yet	yet	ADV
cjal-3229	751	3	,	,	PUNCT
cjal-3229	751	4	there	there	PRON
cjal-3229	751	5	is	be	VERB
cjal-3229	751	6	no	no	DET
cjal-3229	751	7	clear	clear	ADV
cjal-3229	751	8	-	-	PUNCT
cjal-3229	751	9	cut	cut	VERB
cjal-3229	751	10	accounting	accounting	NOUN
cjal-3229	751	11	standard	standard	NOUN
cjal-3229	751	12	for	for	ADP
cjal-3229	751	13	such	such	DET
cjal-3229	751	14	a	a	DET
cjal-3229	751	15	thing	thing	NOUN
cjal-3229	751	16	in	in	ADP
cjal-3229	751	17	japan	japan	PROPN
cjal-3229	751	18	.	.	PUNCT
cjal-3229	752	1	the	the	DET
cjal-3229	752	2	2004	2004	NUM
cjal-3229	752	3	]	]	PUNCT
cjal-3229	752	4	columbia	columbia	PROPN
cjal-3229	752	5	journal	journal	PROPN
cjal-3229	752	6	of	of	ADP
cjal-3229	752	7	asian	asian	ADJ
cjal-3229	752	8	law	law	NOUN
cjal-3229	752	9	question	question	NOUN
cjal-3229	752	10	of	of	ADP
cjal-3229	752	11	how	how	SCONJ
cjal-3229	752	12	to	to	PART
cjal-3229	752	13	identify	identify	VERB
cjal-3229	752	14	the	the	DET
cjal-3229	752	15	real	real	ADJ
cjal-3229	752	16	status	status	NOUN
cjal-3229	752	17	of	of	ADP
cjal-3229	752	18	bad	bad	ADJ
cjal-3229	752	19	loans	loan	NOUN
cjal-3229	752	20	and	and	CCONJ
cjal-3229	752	21	how	how	SCONJ
cjal-3229	752	22	to	to	PART
cjal-3229	752	23	handle	handle	VERB
cjal-3229	752	24	them	they	PRON
cjal-3229	752	25	is	be	AUX
cjal-3229	752	26	capable	capable	ADJ
cjal-3229	752	27	of	of	ADP
cjal-3229	752	28	being	be	AUX
cjal-3229	752	29	reduced	reduce	VERB
cjal-3229	752	30	to	to	ADP
cjal-3229	752	31	a	a	DET
cjal-3229	752	32	question	question	NOUN
cjal-3229	752	33	of	of	ADP
cjal-3229	752	34	appropriate	appropriate	ADJ
cjal-3229	752	35	accounting	accounting	NOUN
cjal-3229	752	36	standards	standard	NOUN
cjal-3229	752	37	.	.	PUNCT
cjal-3229	753	1	the	the	DET
cjal-3229	753	2	phenomenon	phenomenon	NOUN
cjal-3229	753	3	in	in	ADP
cjal-3229	753	4	japan	japan	PROPN
cjal-3229	753	5	whereby	whereby	SCONJ
cjal-3229	753	6	banks	bank	NOUN
cjal-3229	753	7	would	would	AUX
cjal-3229	753	8	make	make	VERB
cjal-3229	753	9	profits	profit	NOUN
cjal-3229	753	10	and	and	CCONJ
cjal-3229	753	11	distribute	distribute	VERB
cjal-3229	753	12	dividends	dividend	NOUN
cjal-3229	753	13	only	only	ADV
cjal-3229	753	14	to	to	PART
cjal-3229	753	15	go	go	VERB
cjal-3229	753	16	bankrupt	bankrupt	ADJ
cjal-3229	753	17	within	within	ADP
cjal-3229	753	18	six	six	NUM
cjal-3229	753	19	months	month	NOUN
cjal-3229	753	20	,	,	PUNCT
cjal-3229	753	21	as	as	ADP
cjal-3229	753	22	in	in	ADP
cjal-3229	753	23	the	the	DET
cjal-3229	753	24	case	case	NOUN
cjal-3229	753	25	of	of	ADP
cjal-3229	753	26	ncb	ncb	PROPN
cjal-3229	753	27	and	and	CCONJ
cjal-3229	753	28	ltcb	ltcb	PROPN
cjal-3229	753	29	,	,	PUNCT
cjal-3229	753	30	would	would	AUX
cjal-3229	753	31	have	have	AUX
cjal-3229	753	32	been	be	AUX
cjal-3229	753	33	impossible	impossible	ADJ
cjal-3229	753	34	if	if	SCONJ
cjal-3229	753	35	the	the	DET
cjal-3229	753	36	accounting	accounting	NOUN
cjal-3229	753	37	standards	standard	NOUN
cjal-3229	753	38	of	of	ADP
cjal-3229	753	39	the	the	DET
cjal-3229	753	40	u.s	u.s	PROPN
cjal-3229	753	41	.	.	PROPN
cjal-3229	753	42	had	have	AUX
cjal-3229	753	43	been	be	AUX
cjal-3229	753	44	used	use	VERB
cjal-3229	753	45	.	.	PUNCT
cjal-3229	754	1	in	in	ADP
cjal-3229	754	2	the	the	DET
cjal-3229	754	3	u.s	u.s	PROPN
cjal-3229	754	4	.	.	PROPN
cjal-3229	754	5	,	,	PUNCT
cjal-3229	754	6	an	an	DET
cjal-3229	754	7	accounting	accounting	NOUN
cjal-3229	754	8	auditor	auditor	NOUN
cjal-3229	754	9	has	have	VERB
cjal-3229	754	10	access	access	NOUN
cjal-3229	754	11	to	to	ADP
cjal-3229	754	12	clear	clear	ADJ
cjal-3229	754	13	and	and	CCONJ
cjal-3229	754	14	explicit	explicit	ADJ
cjal-3229	754	15	statements	statement	NOUN
cjal-3229	754	16	of	of	ADP
cjal-3229	754	17	standards	standard	NOUN
cjal-3229	754	18	against	against	ADP
cjal-3229	754	19	which	which	PRON
cjal-3229	754	20	financial	financial	ADJ
cjal-3229	754	21	statements	statement	NOUN
cjal-3229	754	22	can	can	AUX
cjal-3229	754	23	be	be	AUX
cjal-3229	754	24	compared	compare	VERB
cjal-3229	754	25	.	.	PUNCT
cjal-3229	755	1	in	in	ADP
cjal-3229	755	2	japan	japan	PROPN
cjal-3229	755	3	,	,	PUNCT
cjal-3229	755	4	in	in	ADP
cjal-3229	755	5	contrast	contrast	NOUN
cjal-3229	755	6	,	,	PUNCT
cjal-3229	755	7	not	not	PART
cjal-3229	755	8	only	only	ADV
cjal-3229	755	9	were	be	AUX
cjal-3229	755	10	the	the	DET
cjal-3229	755	11	accounting	accounting	NOUN
cjal-3229	755	12	methods	method	NOUN
cjal-3229	755	13	themselves	themselves	PRON
cjal-3229	755	14	flawed	flawed	VERB
cjal-3229	755	15	,	,	PUNCT
cjal-3229	755	16	but	but	CCONJ
cjal-3229	755	17	the	the	DET
cjal-3229	755	18	situation	situation	NOUN
cjal-3229	755	19	was	be	AUX
cjal-3229	755	20	further	far	ADV
cjal-3229	755	21	confused	confuse	VERB
cjal-3229	755	22	by	by	ADP
cjal-3229	755	23	a	a	DET
cjal-3229	755	24	dual	dual	ADJ
cjal-3229	755	25	mandatory	mandatory	ADJ
cjal-3229	755	26	disclosure	disclosure	NOUN
cjal-3229	755	27	system	system	NOUN
cjal-3229	755	28	imposed	impose	VERB
cjal-3229	755	29	by	by	ADP
cjal-3229	755	30	the	the	DET
cjal-3229	755	31	commercial	commercial	ADJ
cjal-3229	755	32	code	code	NOUN
cjal-3229	755	33	and	and	CCONJ
cjal-3229	755	34	the	the	DET
cjal-3229	755	35	securities	security	NOUN
cjal-3229	755	36	exchange	exchange	PROPN
cjal-3229	755	37	law	law	NOUN
cjal-3229	755	38	.	.	PUNCT
cjal-3229	756	1	japanese	japanese	ADJ
cjal-3229	756	2	banks	bank	NOUN
cjal-3229	756	3	faced	face	VERB
cjal-3229	756	4	unclear	unclear	ADJ
cjal-3229	756	5	and	and	CCONJ
cjal-3229	756	6	loose	loose	ADJ
cjal-3229	756	7	regulations	regulation	NOUN
cjal-3229	756	8	and	and	CCONJ
cjal-3229	756	9	standards	standard	NOUN
cjal-3229	756	10	.	.	PUNCT
cjal-3229	757	1	despite	despite	SCONJ
cjal-3229	757	2	their	their	PRON
cjal-3229	757	3	recognition	recognition	NOUN
cjal-3229	757	4	of	of	ADP
cjal-3229	757	5	the	the	DET
cjal-3229	757	6	problems	problem	NOUN
cjal-3229	757	7	,	,	PUNCT
cjal-3229	757	8	the	the	DET
cjal-3229	757	9	banks	bank	NOUN
cjal-3229	757	10	and	and	CCONJ
cjal-3229	757	11	the	the	DET
cjal-3229	757	12	regulators	regulator	NOUN
cjal-3229	757	13	,	,	PUNCT
cjal-3229	757	14	such	such	ADJ
cjal-3229	757	15	as	as	ADP
cjal-3229	757	16	the	the	DET
cjal-3229	757	17	mof	mof	NOUN
cjal-3229	757	18	,	,	PUNCT
cjal-3229	757	19	continued	continue	VERB
cjal-3229	757	20	to	to	PART
cjal-3229	757	21	ignore	ignore	VERB
cjal-3229	757	22	the	the	DET
cjal-3229	757	23	resulting	result	VERB
cjal-3229	757	24	inaccuracies	inaccuracy	NOUN
cjal-3229	757	25	and	and	CCONJ
cjal-3229	757	26	insufficiencies	insufficiency	NOUN
cjal-3229	757	27	.	.	PUNCT
cjal-3229	758	1	the	the	DET
cjal-3229	758	2	courts	court	NOUN
cjal-3229	758	3	themselves	themselves	PRON
cjal-3229	758	4	appear	appear	VERB
cjal-3229	758	5	to	to	PART
cjal-3229	758	6	be	be	AUX
cjal-3229	758	7	confused	confuse	VERB
cjal-3229	758	8	about	about	ADP
cjal-3229	758	9	the	the	DET
cjal-3229	758	10	situation	situation	NOUN
cjal-3229	758	11	in	in	ADP
cjal-3229	758	12	that	that	PRON
cjal-3229	758	13	,	,	PUNCT
cjal-3229	758	14	in	in	ADP
cjal-3229	758	15	the	the	DET
cjal-3229	758	16	ltcb	ltcb	PROPN
cjal-3229	758	17	case	case	NOUN
cjal-3229	758	18	,	,	PUNCT
cjal-3229	758	19	unclear	unclear	ADJ
cjal-3229	758	20	accounting	accounting	NOUN
cjal-3229	758	21	standards	standard	NOUN
cjal-3229	758	22	formed	form	VERB
cjal-3229	758	23	the	the	DET
cjal-3229	758	24	basis	basis	NOUN
cjal-3229	758	25	of	of	ADP
cjal-3229	758	26	a	a	DET
cjal-3229	758	27	criminal	criminal	ADJ
cjal-3229	758	28	charge	charge	NOUN
cjal-3229	758	29	of	of	ADP
cjal-3229	758	30	violations	violation	NOUN
cjal-3229	758	31	of	of	ADP
cjal-3229	758	32	the	the	DET
cjal-3229	758	33	commercial	commercial	ADJ
cjal-3229	758	34	code	code	NOUN
cjal-3229	758	35	.	.	PUNCT
cjal-3229	759	1	in	in	ADP
cjal-3229	759	2	order	order	NOUN
cjal-3229	759	3	to	to	PART
cjal-3229	759	4	restore	restore	VERB
cjal-3229	759	5	the	the	DET
cjal-3229	759	6	trust	trust	NOUN
cjal-3229	759	7	in	in	ADP
cjal-3229	759	8	the	the	DET
cjal-3229	759	9	japanese	japanese	ADJ
cjal-3229	759	10	financial	financial	ADJ
cjal-3229	759	11	sector	sector	NOUN
cjal-3229	759	12	and	and	CCONJ
cjal-3229	759	13	to	to	PART
cjal-3229	759	14	rebuild	rebuild	VERB
cjal-3229	759	15	the	the	DET
cjal-3229	759	16	financial	financial	ADJ
cjal-3229	759	17	markets	market	NOUN
cjal-3229	759	18	,	,	PUNCT
cjal-3229	759	19	the	the	DET
cjal-3229	759	20	bad	bad	ADJ
cjal-3229	759	21	loan	loan	NOUN
cjal-3229	759	22	burdens	burden	NOUN
cjal-3229	759	23	on	on	ADP
cjal-3229	759	24	the	the	DET
cjal-3229	759	25	banks	bank	NOUN
cjal-3229	759	26	must	must	AUX
cjal-3229	759	27	be	be	AUX
cjal-3229	759	28	resolved	resolve	VERB
cjal-3229	759	29	first	first	ADV
cjal-3229	759	30	.	.	PUNCT
cjal-3229	760	1	this	this	DET
cjal-3229	760	2	first	first	ADJ
cjal-3229	760	3	step	step	NOUN
cjal-3229	760	4	is	be	AUX
cjal-3229	760	5	necessary	necessary	ADJ
cjal-3229	760	6	to	to	ADP
cjal-3229	760	7	the	the	DET
cjal-3229	760	8	establishment	establishment	NOUN
cjal-3229	760	9	of	of	ADP
cjal-3229	760	10	a	a	DET
cjal-3229	760	11	more	more	ADV
cjal-3229	760	12	solid	solid	ADJ
cjal-3229	760	13	financial	financial	ADJ
cjal-3229	760	14	system	system	NOUN
cjal-3229	760	15	in	in	ADP
cjal-3229	760	16	which	which	PRON
cjal-3229	760	17	the	the	DET
cjal-3229	760	18	bad	bad	ADJ
cjal-3229	760	19	loan	loan	NOUN
cjal-3229	760	20	ratios	ratio	NOUN
cjal-3229	760	21	of	of	ADP
cjal-3229	760	22	major	major	ADJ
cjal-3229	760	23	banks	bank	NOUN
cjal-3229	760	24	are	be	AUX
cjal-3229	760	25	lowered	lower	VERB
cjal-3229	760	26	,	,	PUNCT
cjal-3229	760	27	related	relate	VERB
cjal-3229	760	28	problems	problem	NOUN
cjal-3229	760	29	are	be	AUX
cjal-3229	760	30	fixed	fix	VERB
cjal-3229	760	31	,	,	PUNCT
cjal-3229	760	32	and	and	CCONJ
cjal-3229	760	33	the	the	DET
cjal-3229	760	34	overall	overall	ADJ
cjal-3229	760	35	restructuring	restructuring	NOUN
cjal-3229	760	36	of	of	ADP
cjal-3229	760	37	socioeconomic	socioeconomic	ADJ
cjal-3229	760	38	system	system	NOUN
cjal-3229	760	39	is	be	AUX
cjal-3229	760	40	supported	support	VERB
cjal-3229	760	41	.	.	PUNCT
cjal-3229	761	1	to	to	PART
cjal-3229	761	2	do	do	VERB
cjal-3229	761	3	so	so	ADV
cjal-3229	761	4	,	,	PUNCT
cjal-3229	761	5	major	major	ADJ
cjal-3229	761	6	banks	bank	NOUN
cjal-3229	761	7	must	must	AUX
cjal-3229	761	8	be	be	AUX
cjal-3229	761	9	forced	force	VERB
cjal-3229	761	10	to	to	PART
cjal-3229	761	11	make	make	VERB
cjal-3229	761	12	more	more	ADJ
cjal-3229	761	13	stringent	stringent	ADJ
cjal-3229	761	14	evaluations	evaluation	NOUN
cjal-3229	761	15	of	of	ADP
cjal-3229	761	16	their	their	PRON
cjal-3229	761	17	assets	asset	NOUN
cjal-3229	761	18	,	,	PUNCT
cjal-3229	761	19	enrich	enrich	VERB
cjal-3229	761	20	their	their	PRON
cjal-3229	761	21	own	own	ADJ
cjal-3229	761	22	capital	capital	NOUN
cjal-3229	761	23	,	,	PUNCT
cjal-3229	761	24	and	and	CCONJ
cjal-3229	761	25	strengthening	strengthening	NOUN
cjal-3229	761	26	of	of	ADP
cjal-3229	761	27	their	their	PRON
cjal-3229	761	28	corporate	corporate	ADJ
cjal-3229	761	29	governance	governance	NOUN
cjal-3229	761	30	.	.	PUNCT
cjal-3229	762	1	above	above	ADP
cjal-3229	762	2	all	all	PRON
cjal-3229	762	3	,	,	PUNCT
cjal-3229	762	4	the	the	DET
cjal-3229	762	5	banks	bank	NOUN
cjal-3229	762	6	must	must	AUX
cjal-3229	762	7	be	be	AUX
cjal-3229	762	8	forced	force	VERB
cjal-3229	762	9	to	to	PART
cjal-3229	762	10	appropriate	appropriate	VERB
cjal-3229	762	11	necessary	necessary	ADJ
cjal-3229	762	12	minimum	minimum	ADJ
cjal-3229	762	13	reserves	reserve	NOUN
cjal-3229	762	14	against	against	ADP
cjal-3229	762	15	loan	loan	NOUN
cjal-3229	762	16	losses	loss	NOUN
cjal-3229	762	17	through	through	ADP
cjal-3229	762	18	the	the	DET
cjal-3229	762	19	more	more	ADV
cjal-3229	762	20	stringent	stringent	ADJ
cjal-3229	762	21	evaluation	evaluation	NOUN
cjal-3229	762	22	of	of	ADP
cjal-3229	762	23	bad	bad	ADJ
cjal-3229	762	24	loan	loan	NOUN
cjal-3229	762	25	risks	risk	NOUN
cjal-3229	762	26	.	.	PUNCT
cjal-3229	763	1	as	as	ADP
cjal-3229	763	2	of	of	ADP
cjal-3229	763	3	yet	yet	ADV
cjal-3229	763	4	,	,	PUNCT
cjal-3229	763	5	as	as	SCONJ
cjal-3229	763	6	this	this	DET
cjal-3229	763	7	article	article	NOUN
cjal-3229	763	8	has	have	AUX
cjal-3229	763	9	pointed	point	VERB
cjal-3229	763	10	out	out	ADP
cjal-3229	763	11	,	,	PUNCT
cjal-3229	763	12	the	the	DET
cjal-3229	763	13	various	various	ADJ
cjal-3229	763	14	rules	rule	NOUN
cjal-3229	763	15	and	and	CCONJ
cjal-3229	763	16	regulations	regulation	NOUN
cjal-3229	763	17	governing	govern	VERB
cjal-3229	763	18	the	the	DET
cjal-3229	763	19	accounting	accounting	NOUN
cjal-3229	763	20	treatment	treatment	NOUN
cjal-3229	763	21	of	of	ADP
cjal-3229	763	22	loan	loan	NOUN
cjal-3229	763	23	loss	loss	NOUN
cjal-3229	763	24	reserves	reserve	NOUN
cjal-3229	763	25	in	in	ADP
cjal-3229	763	26	japan	japan	PROPN
cjal-3229	763	27	are	be	AUX
cjal-3229	763	28	still	still	ADV
cjal-3229	763	29	far	far	ADV
cjal-3229	763	30	behind	behind	ADP
cjal-3229	763	31	those	those	PRON
cjal-3229	763	32	used	use	VERB
cjal-3229	763	33	in	in	ADP
cjal-3229	763	34	the	the	DET
cjal-3229	763	35	united	united	PROPN
cjal-3229	763	36	states	states	PROPN
cjal-3229	763	37	.	.	PUNCT
cjal-3229	764	1	indeed	indeed	ADV
cjal-3229	764	2	,	,	PUNCT
cjal-3229	764	3	it	it	PRON
cjal-3229	764	4	is	be	AUX
cjal-3229	764	5	not	not	PART
cjal-3229	764	6	just	just	ADV
cjal-3229	764	7	the	the	DET
cjal-3229	764	8	accounting	accounting	NOUN
cjal-3229	764	9	treatment	treatment	NOUN
cjal-3229	764	10	of	of	ADP
cjal-3229	764	11	loan	loan	NOUN
cjal-3229	764	12	loss	loss	NOUN
cjal-3229	764	13	reserves	reserve	NOUN
cjal-3229	764	14	but	but	CCONJ
cjal-3229	764	15	the	the	DET
cjal-3229	764	16	entire	entire	ADJ
cjal-3229	764	17	set	set	NOUN
cjal-3229	764	18	of	of	ADP
cjal-3229	764	19	accounting	accounting	NOUN
cjal-3229	764	20	standards	standard	NOUN
cjal-3229	764	21	that	that	PRON
cjal-3229	764	22	must	must	AUX
cjal-3229	764	23	be	be	AUX
cjal-3229	764	24	reviewed	review	VERB
cjal-3229	764	25	and	and	CCONJ
cjal-3229	764	26	revamped	revamp	VERB
cjal-3229	764	27	in	in	ADP
cjal-3229	764	28	japan	japan	PROPN
cjal-3229	764	29	.	.	PUNCT
cjal-3229	765	1	there	there	PRON
cjal-3229	765	2	is	be	VERB
cjal-3229	765	3	a	a	DET
cjal-3229	765	4	marked	mark	VERB
cjal-3229	765	5	difference	difference	NOUN
cjal-3229	765	6	between	between	ADP
cjal-3229	765	7	the	the	DET
cjal-3229	765	8	united	united	PROPN
cjal-3229	765	9	states	states	PROPN
cjal-3229	765	10	and	and	CCONJ
cjal-3229	765	11	japan	japan	PROPN
cjal-3229	765	12	regarding	regard	VERB
cjal-3229	765	13	strictness	strictness	NOUN
cjal-3229	765	14	in	in	ADP
cjal-3229	765	15	the	the	DET
cjal-3229	765	16	pursuit	pursuit	NOUN
cjal-3229	765	17	of	of	ADP
cjal-3229	765	18	disclosure	disclosure	NOUN
cjal-3229	765	19	duties	duty	NOUN
cjal-3229	765	20	of	of	ADP
cjal-3229	765	21	corporations	corporation	NOUN
cjal-3229	765	22	.	.	PUNCT
cjal-3229	766	1	it	it	PRON
cjal-3229	766	2	is	be	AUX
cjal-3229	766	3	safe	safe	ADJ
cjal-3229	766	4	to	to	PART
cjal-3229	766	5	say	say	VERB
cjal-3229	766	6	that	that	SCONJ
cjal-3229	766	7	an	an	DET
cjal-3229	766	8	average	average	ADJ
cjal-3229	766	9	japanese	japanese	ADJ
cjal-3229	766	10	company	company	NOUN
cjal-3229	766	11	,	,	PUNCT
cjal-3229	766	12	including	include	VERB
cjal-3229	766	13	banks	bank	NOUN
cjal-3229	766	14	,	,	PUNCT
cjal-3229	766	15	has	have	AUX
cjal-3229	766	16	not	not	PART
cjal-3229	766	17	felt	feel	VERB
cjal-3229	766	18	the	the	DET
cjal-3229	766	19	need	need	NOUN
cjal-3229	766	20	to	to	PART
cjal-3229	766	21	disclose	disclose	VERB
cjal-3229	766	22	important	important	ADJ
cjal-3229	766	23	information	information	NOUN
cjal-3229	766	24	in	in	ADP
cjal-3229	766	25	a	a	DET
cjal-3229	766	26	timely	timely	ADJ
cjal-3229	766	27	fashion	fashion	NOUN
cjal-3229	766	28	.	.	PUNCT
cjal-3229	767	1	japanese	japanese	ADJ
cjal-3229	767	2	banks	bank	NOUN
cjal-3229	767	3	must	must	AUX
cjal-3229	767	4	observe	observe	VERB
cjal-3229	767	5	the	the	DET
cjal-3229	767	6	disclosure	disclosure	NOUN
cjal-3229	767	7	principle	principle	NOUN
cjal-3229	767	8	more	more	ADV
cjal-3229	767	9	stringently	stringently	ADV
cjal-3229	767	10	and	and	CCONJ
cjal-3229	767	11	get	get	VERB
cjal-3229	767	12	into	into	ADP
cjal-3229	767	13	the	the	DET
cjal-3229	767	14	habit	habit	NOUN
cjal-3229	767	15	of	of	ADP
cjal-3229	767	16	disclosing	disclose	VERB
cjal-3229	767	17	pertinent	pertinent	ADJ
cjal-3229	767	18	operating	operate	VERB
cjal-3229	767	19	information	information	NOUN
cjal-3229	767	20	to	to	ADP
cjal-3229	767	21	stakeholders	stakeholder	NOUN
cjal-3229	767	22	,	,	PUNCT
cjal-3229	767	23	such	such	ADJ
cjal-3229	767	24	as	as	ADP
cjal-3229	767	25	stockholders	stockholder	NOUN
cjal-3229	767	26	and	and	CCONJ
cjal-3229	767	27	corporate	corporate	ADJ
cjal-3229	767	28	customers	customer	NOUN
cjal-3229	767	29	,	,	PUNCT
cjal-3229	767	30	earlier	early	ADV
cjal-3229	767	31	,	,	PUNCT
cjal-3229	767	32	more	more	ADV
cjal-3229	767	33	quickly	quickly	ADV
cjal-3229	767	34	,	,	PUNCT
cjal-3229	767	35	more	more	ADV
cjal-3229	767	36	frequently	frequently	ADV
cjal-3229	767	37	,	,	PUNCT
cjal-3229	767	38	and	and	CCONJ
cjal-3229	767	39	more	more	ADV
cjal-3229	767	40	thoroughly	thoroughly	ADV
cjal-3229	767	41	.	.	PUNCT
cjal-3229	768	1	the	the	DET
cjal-3229	768	2	more	more	ADV
cjal-3229	768	3	thoroughly	thoroughly	ADV
cjal-3229	768	4	japanese	japanese	ADJ
cjal-3229	768	5	banks	bank	NOUN
cjal-3229	768	6	conduct	conduct	VERB
cjal-3229	768	7	disclosure	disclosure	NOUN
cjal-3229	768	8	,	,	PUNCT
cjal-3229	768	9	the	the	PRON
cjal-3229	768	10	higher	high	ADJ
cjal-3229	768	11	their	their	PRON
cjal-3229	768	12	[	[	X
cjal-3229	768	13	18:1	18:1	NUM
cjal-3229	768	14	2004	2004	NUM
cjal-3229	768	15	]	]	PUNCT
cjal-3229	768	16	regulations	regulation	NOUN
cjal-3229	768	17	on	on	ADP
cjal-3229	768	18	problem	problem	NOUN
cjal-3229	768	19	loans	loan	NOUN
cjal-3229	768	20	in	in	ADP
cjal-3229	768	21	japan	japan	PROPN
cjal-3229	768	22	45	45	NUM
cjal-3229	768	23	market	market	NOUN
cjal-3229	768	24	evaluations	evaluation	NOUN
cjal-3229	768	25	will	will	AUX
cjal-3229	768	26	be	be	AUX
cjal-3229	768	27	.	.	PUNCT
cjal-3229	769	1	by	by	ADP
cjal-3229	769	2	assuming	assume	VERB
cjal-3229	769	3	full	full	ADJ
cjal-3229	769	4	and	and	CCONJ
cjal-3229	769	5	strict	strict	ADJ
cjal-3229	769	6	responsibility	responsibility	NOUN
cjal-3229	769	7	of	of	ADP
cjal-3229	769	8	management	management	NOUN
cjal-3229	769	9	and	and	CCONJ
cjal-3229	769	10	supervision	supervision	NOUN
cjal-3229	769	11	,	,	PUNCT
cjal-3229	769	12	they	they	PRON
cjal-3229	769	13	will	will	AUX
cjal-3229	769	14	be	be	AUX
cjal-3229	769	15	able	able	ADJ
cjal-3229	769	16	to	to	PART
cjal-3229	769	17	regain	regain	VERB
cjal-3229	769	18	the	the	DET
cjal-3229	769	19	trust	trust	NOUN
cjal-3229	769	20	of	of	ADP
cjal-3229	769	21	the	the	DET
cjal-3229	769	22	international	international	ADJ
cjal-3229	769	23	securities	security	NOUN
cjal-3229	769	24	market	market	NOUN
cjal-3229	769	25	.	.	PUNCT
cjal-3229	770	1	in	in	ADP
cjal-3229	770	2	light	light	NOUN
cjal-3229	770	3	of	of	ADP
cjal-3229	770	4	these	these	DET
cjal-3229	770	5	points	point	NOUN
cjal-3229	770	6	,	,	PUNCT
cjal-3229	770	7	it	it	PRON
cjal-3229	770	8	would	would	AUX
cjal-3229	770	9	seem	seem	VERB
cjal-3229	770	10	eminently	eminently	ADV
cjal-3229	770	11	correct	correct	ADJ
cjal-3229	770	12	to	to	PART
cjal-3229	770	13	require	require	VERB
cjal-3229	770	14	a	a	DET
cjal-3229	770	15	change	change	NOUN
cjal-3229	770	16	in	in	ADP
cjal-3229	770	17	accounting	accounting	NOUN
cjal-3229	770	18	standards	standard	NOUN
cjal-3229	770	19	more	more	ADV
cjal-3229	770	20	in	in	ADP
cjal-3229	770	21	line	line	NOUN
cjal-3229	770	22	with	with	ADP
cjal-3229	770	23	the	the	DET
cjal-3229	770	24	international	international	ADJ
cjal-3229	770	25	standards	standard	NOUN
cjal-3229	770	26	promoted	promote	VERB
cjal-3229	770	27	by	by	ADP
cjal-3229	770	28	the	the	DET
cjal-3229	770	29	iasb	iasb	NOUN
cjal-3229	770	30	.	.	PUNCT
cjal-3229	771	1	japanese	japanese	ADJ
cjal-3229	771	2	accounting	accounting	NOUN
cjal-3229	771	3	standards	standard	NOUN
cjal-3229	771	4	were	be	AUX
cjal-3229	771	5	of	of	ADP
cjal-3229	771	6	course	course	NOUN
cjal-3229	771	7	not	not	PART
cjal-3229	771	8	built	build	VERB
cjal-3229	771	9	overnight	overnight	ADV
cjal-3229	771	10	but	but	CCONJ
cjal-3229	771	11	are	be	AUX
cjal-3229	771	12	rooted	root	VERB
cjal-3229	771	13	in	in	ADP
cjal-3229	771	14	a	a	DET
cjal-3229	771	15	long	long	ADJ
cjal-3229	771	16	history	history	NOUN
cjal-3229	771	17	and	and	CCONJ
cjal-3229	771	18	are	be	AUX
cjal-3229	771	19	deeply	deeply	ADV
cjal-3229	771	20	entangled	entangle	VERB
cjal-3229	771	21	with	with	ADP
cjal-3229	771	22	other	other	ADJ
cjal-3229	771	23	regulations	regulation	NOUN
cjal-3229	771	24	.	.	PUNCT
cjal-3229	772	1	cultural	cultural	ADJ
cjal-3229	772	2	differences	difference	NOUN
cjal-3229	772	3	are	be	AUX
cjal-3229	772	4	also	also	ADV
cjal-3229	772	5	a	a	DET
cjal-3229	772	6	factor	factor	NOUN
cjal-3229	772	7	.	.	PUNCT
cjal-3229	773	1	in	in	ADP
cjal-3229	773	2	order	order	NOUN
cjal-3229	773	3	to	to	PART
cjal-3229	773	4	adopt	adopt	VERB
cjal-3229	773	5	the	the	DET
cjal-3229	773	6	international	international	ADJ
cjal-3229	773	7	accounting	accounting	NOUN
cjal-3229	773	8	standards	standard	NOUN
cjal-3229	773	9	,	,	PUNCT
cjal-3229	773	10	reviews	review	NOUN
cjal-3229	773	11	of	of	ADP
cjal-3229	773	12	other	other	ADJ
cjal-3229	773	13	related	related	ADJ
cjal-3229	773	14	laws	law	NOUN
cjal-3229	773	15	such	such	ADJ
cjal-3229	773	16	as	as	ADP
cjal-3229	773	17	the	the	DET
cjal-3229	773	18	commercial	commercial	ADJ
cjal-3229	773	19	code	code	NOUN
cjal-3229	773	20	,	,	PUNCT
cjal-3229	773	21	the	the	DET
cjal-3229	773	22	securities	security	NOUN
cjal-3229	773	23	exchange	exchange	NOUN
cjal-3229	773	24	law	law	NOUN
cjal-3229	773	25	and	and	CCONJ
cjal-3229	773	26	the	the	DET
cjal-3229	773	27	tax	tax	NOUN
cjal-3229	773	28	law	law	NOUN
cjal-3229	773	29	would	would	AUX
cjal-3229	773	30	become	become	VERB
cjal-3229	773	31	necessary	necessary	ADJ
cjal-3229	773	32	.	.	PUNCT
cjal-3229	774	1	consequentially	consequentially	ADV
cjal-3229	774	2	,	,	PUNCT
cjal-3229	774	3	a	a	DET
cjal-3229	774	4	quick	quick	ADJ
cjal-3229	774	5	adoption	adoption	NOUN
cjal-3229	774	6	of	of	ADP
cjal-3229	774	7	the	the	DET
cjal-3229	774	8	international	international	ADJ
cjal-3229	774	9	standards	standard	NOUN
cjal-3229	774	10	is	be	AUX
cjal-3229	774	11	unlikely	unlikely	ADJ
cjal-3229	774	12	to	to	PART
cjal-3229	774	13	occur	occur	VERB
cjal-3229	774	14	.	.	PUNCT
cjal-3229	775	1	it	it	PRON
cjal-3229	775	2	will	will	AUX
cjal-3229	775	3	most	most	ADV
cjal-3229	775	4	likely	likely	ADV
cjal-3229	775	5	occur	occur	VERB
cjal-3229	775	6	rather	rather	ADV
cjal-3229	775	7	slowly	slowly	ADV
cjal-3229	775	8	;	;	PUNCT
cjal-3229	775	9	however	however	ADV
cjal-3229	775	10	,	,	PUNCT
cjal-3229	775	11	what	what	PRON
cjal-3229	775	12	is	be	AUX
cjal-3229	775	13	certain	certain	ADJ
cjal-3229	775	14	is	be	AUX
cjal-3229	775	15	that	that	SCONJ
cjal-3229	775	16	it	it	PRON
cjal-3229	775	17	is	be	AUX
cjal-3229	775	18	an	an	DET
cjal-3229	775	19	essential	essential	ADJ
cjal-3229	775	20	step	step	NOUN
cjal-3229	775	21	in	in	ADP
cjal-3229	775	22	the	the	DET
cjal-3229	775	23	inevitable	inevitable	ADJ
cjal-3229	775	24	process	process	NOUN
cjal-3229	775	25	of	of	ADP
cjal-3229	775	26	the	the	DET
cjal-3229	775	27	total	total	ADJ
cjal-3229	775	28	internationalization	internationalization	NOUN
cjal-3229	775	29	of	of	ADP
cjal-3229	775	30	the	the	DET
cjal-3229	775	31	japanese	japanese	ADJ
cjal-3229	775	32	economic	economic	ADJ
cjal-3229	775	33	system	system	NOUN
cjal-3229	775	34	.	.	PUNCT