Specifically, it decided on such measures as expanding the range of eligible collateral for such purposes as the Bank's lending to financial institutions, and relaxing the terms and conditions for the facility of temporarily lending Japanese government securities (JGSs) held by the Bank.
Page 1 of 9  Financial reporting  It is believed that Luca Pacioli, a Franciscan monk known as the father of accounting, was the first to codify the double-entry system of bookkeeping in his mathematical textbook titled Summa de arithmetica, geometria proportioni et proportionalita which was published in Venice in 1494.