PROBLEM TO BE SOLVED : To provide a method for banks to manage cash flows with efficiency and safety in a structure of nonrecourse loan for small-scale estates.SOLUTION : Managing various reserve accounts (accounts) by trust accounts is laid down, and also trust works are entrusted to a loaner bank, and then the account is opened/set up at a loaner account so that financial flows can be clear for a loaner by using an automatic transfer processing. Cash flows in the trust accounts are made to have a same quality as cash flows managed by banks.COPYRIGHT : (C)2006, JPO&NCIPI