Principles of "Highest Accounting"

Principles and Rules of  "Highest Accounting of Delavy"


Principle of CASH:

Any nation can create trillions of cash out of the nowhere. Immediately, such money translates in worthless assets and uncovered debts, by force, when given out - not in coins or paper - but simply in computers of all banks and companies throughout our globe.

Such, the whole humanity gets broke, even before media understand what's getting on.

Learn more about this craziness:


Delavy is the only person on the globe to understand real mechanics of Accounting and Taxes - all partners of BIG 4 are nuts and have Bullshit in their heads.

By writing this text, I will have proven the imminent destruction of all banks, insurance, conglomerates and nations like USA, China, Italy or Germany - in fact of the world's economic existence in future.

Our world is lost in any respects: Finances, economics, culture, intellect, religions, geopolitics, nature and ecologic conditions on Earth.

But concentrating on World Finances and the coming breakdown of all nations, banks, currencies and capitalism, we have to know about the Laws of "Highest Accounting" written by me.

Not persons, chiefs of States, U.S Presidents, politicians or parties govern the fate of the finance industry and nations debts, not behaviourism of folks are influencing the final collapse of our finance world, but the principles below do so.

Now, before you get that already since a long time all nations and the whole finance system of our globe are dead, note the following.


1. Principle - Bankruptcy is the same for a family, for a company, for a bank too big to fail and for a nation like USA

Private person: When Trump invests in Atlantic City and all investments of folks and banks get lost, not only the person of Trump is in bankruptcy, but all his employees, the workers having built the hotels and casinos, the banks, the suppliers of material and millions of other persons, shareholders and companies may lose money and risk bankruptcy. A father gets a mortgage, the house loses some value - the family is bankrupt. A student gets a loan for his career, comes from university and gets no job - he is bankrupt. A doctor opens a surgery and gets no folks in it - he is bankrupt. And this goes for millions of opportunities in private affairs.

A company or a conglomerate finds like Swissair, Enron and thousands of other companies that the assets get below the sum of debts - the company is dead and out.

A bank too big to fail like Lehman, Goldman, Deutsche Bank, Irish Banks, UBS etc. see how worthless their papers in assets are, the debts surmount the assets several times - only the tax charges to middle class and poor can save such banks - the tax-free rich class is not paying a dime for the damage caused by them.

A nation like USA pretends to have 20 trillion of Dollars as debts. We see how false this is, when not having the power of future tax income to cover such debts. In fact USA (and all other nations) must count the debts of all 50 States of USA, plus all towns, rotten infrastructure to be renewed, rental systems dead, assets of state like Fed become worthless and folks being stupid to the max - USA is bankrupt 20 years before it becomes evident. The situation in China or some nations in Europe and Africa are much worse as for USA.


2. Principle - Not the amount of the debts get lost, but this amount multiplied by 10 or 100 of debts get down the drain

Stupid persons like all members of parliaments of the globe, all CEO, all professors, all idiots of common folks believe: When debts get lost in a bankruptcy, only the amount of the debts will get lost in assets, fortune, or bonds or take what you want. This is idiocy:

When a big company goes down the drain, not only the creditors of bonds, the banks, the investors lose the direct value of debts not to be paid back, but all shares go to zero, all employees and workers lose the jobs and get bankrupt, the nations must pay for the misery, all assets of the company get lost, the factory, plants, buildings lose most of value, all suppliers risk bankruptcy, banks go down, future taxes get lost - the loss of values and fortunes may surmount the debts by the factor of 100.

During the crash of Lehman Brothers, not only the assets of Lehman went down, but worldwide many trillions in Dollars went lost, without any journal, newspapers, governments ever mentioning the figure, since they ignored the effect or did not know about. All nations, all banks, all persons living were losing part of their investments, alone basing on Lehman.

What is true for a big conglomerate is much more true for banks too big to fail and for nations. The bigger the bankrupt entity, the greater the fall.

Today, the bankruptcy of China will kill the economics of the rest of the globe - and this is already happening, China cannot be saved anymore.


3. Principle - The Effect of interest rates are different from your view

People may believe - inclusive Obama and Yellen, the effect of mounting and lowering interest rates would be of little effect. The contrary is true:

Go the interest rates higher, multitude of mortgage debtors, companies, nations may experience their bankruptcy soon.

Go the interest rates lower, rental systems, banks, insurance, people and companies living from rates will lose their fortunes and sooner or later find themselves in bankruptcy.

Interest rates dictate today the value of our money and our future, they are of highest effect when financing rotten infrastructure, the social charges of a state, give money to the folks in rent, pay the public officials or maintain streets, trains, buildings, electricity nets, schools or what so ever.

All Stock Exchanges and the money system depend on interest rates and can go down to hell, due to changes in rates of interest systems, invented by Jews and other crooks.


4. Principle - Money and Cash and Shares have no value at all

People worldwide believe that Dollars, Euro, Yuan, Yen, Pounds etc. would have an assured value. Same goes for State bonds, shareholder values, derivatives, ABS, CDO, CDS and take it - like real estate, land, gold and other.

This is big shit. It's all just a belief in a God, figures in computers, pure paper and nothing else. Once the blow comes on the stock exchanges, real estate market, the knowledge about the bankruptcy of banking and national systems, all such "values" will get down to zero.

In effect, this is today already the case, but not yet official. The assets and fortunes are gone, but the intellect of people does not get it yet, since 99,99 percent of folks possess no brain to function.

Whatever you think may still be of some official value today, tomorrow you will not find one single person to pay a dime for it - whatever to possess, except water and food.


5. Principle - Investing in armies and security kills, because only investing in social and natural matters could save the world

States and presidents and dictators and parties believe that it does not matter, if the past, present and future tax income of a nation is used for army, security, education, infrastructures, social affairs or take it.

But we must know that using the cash for armies means to invest in the killing of persons in the future, that money is lost and just kills.

Investing in security not only steals the freedom of folks, but in effect you cannot do anything in future with such investments - it's a typical non-valeur.

Investing in the infrastructure of a nation, like highways, trains, electricity nets, artificial lakes, buildings, universities, ports, channels, bridges, tunnels is lost money, if in future you have not the cash, the sand, the material, the folks to renew some 100 times such investments of States or towns - all gets rotten today in USA and England, but not yet in China and India, where such process only started.

Only investing in welfare and education and social matters for the poor folks may generate some future values - but not even this investment may count when nations tumble to hell.

Investing in nature to safeguard the oceans, lands, water, nourishment etc. may have been indicated, but when finance industry gets criminal, such amounts too get lost for all times to come.

Whatever nations did with the cash of middle class and poor (rich class does not pay taxes) went lost since 1950 and all will fall in pieces. Already today there is no positive value to be seen in all assets, the nations have built and invested in - the last 50 years.


6. Principle - The bankruptcy comes years before it will be communicated

In all cases in the past, Germany under Hitler, England under Thatcher, Argentina under Menem, China under Deng, Switzerland under Blocher, USA under Ronald and Greenspan, Italy under Berlusconi, Russia under Putin or any other nation, it became evident that the future bankruptcy was initiated.

Worse for big companies like IOS, Swissair, Enron, Google, Facebook, General Motors, Lehman Brothers, Deutsche Bank and 10000 other conglomerates, never the bankruptcy is evident when happening, but only the blind idiots of media and the management of the officials of States announce the loss of 10 times of values of the over-indebted idiots under control of crooks, bankers, Jews or other human shit - once it becomes official, years after the effective breakdown of the company.

In this sense, USA, China, India and Europe and Japan and Brazil and the rest are bankrupt long time ago. Same goes for the global banking system and most of big companies.

Forget about the catastrophe in ecologic systems, water getting out in future, droughts, floods, super-storms as a result of the climate-collapse and the rottening infrastructures and mega-towns, it is sufficient to know about the death of nations and of our finance industry as such.


And know that today, China, USA, India, Europe and the rest are DEAD

It is sometimes difficult to follow the logics of a great intellectual like René Delavy.

According to my "8 steps of intellect" there are only 10 persons on this globe at the highest, to understand such global matters.

The rest is just functioning in the routine of daily life, their heads in the sand, the brains full of shit, believing in God, Jesus, Allah, Buddha or take it, letting the crooks at Wall Street destroy the savings of folks and seeing that the rich class, conglomerates and big banks do not pay their taxes and increase State deficits, with assistance of the Big Four, thousands of lawyers and experts, 50 tax paradises like Switzerland and Delaware, Singapore, Hong Kong, Monaco, Caribbean etc. and capital gains and heritages not taxed and rich persons exempted to pay to lower the deficits of nations since 1960.

But I guess, without getting deeper in the mist, you may have or may not have understood, what you have read right now. Since you have the brain of an APE, you are for certain not able to understand just one percent of this text here.

This is too some reason, why our global systems tumble to hell right now.


René Delavy - Berlin and Bournemouth

written in November 2016