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AA00260481-20090000-0001  
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Title
Title German banks in East Asia : the Deutsche Bank (1870-75) and the Deutsch-Asiatische Bank (1889-1913)  
Kana  
Romanization  
Other Title
Title  
Kana  
Romanization  
Creator
Name 赤川, 元章  
Kana アカガワ, モトアキ  
Romanization Akagawa, Motoaki  
Affiliation Professor Emeritus, Keio University  
Affiliation (Translated)  
Role  
Link  
Edition
publisher  
Place
Tokyo  
Publisher
Name Society of Business and Commerce, Keio University  
Kana  
Romanization  
Date
Issued (from:yyyy) 2009  
Issued (to:yyyy)  
Created (yyyy-mm-dd)  
Updated (yyyy-mm-dd)  
Captured (yyyy-mm-dd)  
Physical description
 
Source Title
Name Keio business review  
Name (Translated)  
Volume  
Issue 45(2009)  
Year  
Month  
Start page 1  
End page 20  
ISSN
04534557  
ISBN
 
DOI
URI
 
JaLCDOI
NII Article ID
 
Ichushi ID
 
Other ID
 
Doctoral dissertation
Dissertation Number  
Date of granted  
Degree name  
Degree grantor  
Abstract
The Deutsche Bank was founded to accomplish the task of foreign trade financing in 1870. The Shanghai and Yokohama branches were opened in 1872 to start the Deutsche Bank's business in East Asia. But, because one of the jobs of the Deutsche Bank was to sell to a large amount of silver, a good portion of which was part of the silver stock held by the German Government, both Asian branches were closed in 1875 with large currency losses by the fall of the price of silver.
After the Deutsche Bank's withdrawal from East Asia, the Deutsch-Asiatische Bank was founded in 1889 to secure opportunities for Germany to make commitments in East Asia. The Deutsch-Asiatische Bank was a joint institution of the large German banks under the leading role of the Disconto-Gesellschaft, however, the founding of the Bank was an arduous process. The Deutsch-Asiatische Bank's head office was established in Shanghai, and branches were opened in not only China but also in major Asian areas and Germany.
In this paper, the development and the peculiarities of the Deutsche Bank and the Deutsch-Asiatische Bank are analyzed using their financial statements. The analysis focused on the original financial statements (the balance sheet and the profit and loss statement) of 1906, a relatively stable business year in the history of the Deutsch-Asiatische Bank. Those statements which were accidentally found to still exist in the Historical Archive of the Deutche Bank included an entry of all titles of the accounts of the head office and all branch offices that reflected the whole activity of the Bank.
At first, those documents are explained for their characteristics and composition. Next, the titles of the accounts of each branch office are placed together and consolidated. And then the fi nancial statements of each branch office are rearranged to match the the original financial statements of 1906. Through this procedure The Synthesis Balance Sheet and The Synthesis Profit and Loss Statement are made.
With these synthesized financial statements, the financial situation of the Shanghai head offi ce and each branch are clarifi ed, in addition to the tendencies of the internal transaction relations between all of the branch offices.
 
Table of contents

 
Keyword
Deutsche Bank  

Deutsch-Asiatische Bank  

Diconto-Gesellschaft  

East Asia business  

the return on assets  

credit (loans and advances)  

bills receivable  

debt  

the rate of dividends  

Original B/S  

Original P/L  

financial statements  

The Synthesis Balance Sheet  

The Synthesis Profit and Loss Statement  

internal transaction relations between all of offices  

Shangdong Province  
NDC
 
Note

 
Language
英語  
Type of resource
text  
Genre
Journal Article  
Text version
 
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Last modified date
Sep 13, 2019 10:37:10  
Creation date
Dec 09, 2009 09:00:00  
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History
Dec 9, 2009    タイトル, フリーキーワード, タイトル タイトル, 開始, 終了, 抄録, キーワード を変更
Jul 13, 2010    タイトル, フリーキーワード, 版, 本文, キーワード を変更
Sep 12, 2019    上位タイトル,上位タイトル 号,上位タイトル 年 を変更
Sep 13, 2019    上位タイトル 巻,上位タイトル を変更
 
Index
/ Public / Faculty of Business and Commerce / Keio business review / 44/45(2008/2009)
 
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