To provide a system and method for calculating underwriting values, useful in realizing techniques for making debts off balance in a manner meeting both US and Japanese accounting standards.

The system for calculating underwriting values calculates underwriting values when the debts of an original debtor 2 are underwritten by a new debtor 3 to make the debts off balance. The system has a government-bond data file 204 for storing government bond data and a debt data file 205 for storing data about the debts to be underwritten. In the system, based on redemption date information extracted from bond data stored in the government bond data file 204 and maturity date information extracted from the debt data stored in the debt data file 205, and at each maturity date specified by the maturity date information, a control program 203 and a CPU 201 select a bond with a very close redemption date which is prior to the maturity date.