AccountManagerクラスに加える変更（サンプルbank_agentと比較して）は次のとおりです。

• AccountManagerImplは，Bank.AccountManagerPOAをもう継承しません。
• 新しいAccountを生成する場合には，AccountPOATieも生成し，初期化します。

コードサンプル9-4　AccountManagerImplクラス

 
import org.omg.PortableServer.*;
import java.util.*;
 
public class AccountManagerImpl implements
                             Bank.AccountManagerOperations {
   public AccountManagerImpl(POA poa) {
      _accountPOA = poa;
   }
   public synchronized Bank.Account open(String name) {
      // Lookup the account in the account dictionary.
      Bank.Account account =
                          (Bank.Account)_accounts.get(name);
      // If there was no account in the dictionary,
      // create one.
      if (account == null) {
         // Make up the account's balance, between 0 and
         // 1000 dollars.
         float balance =
                Math.abs(_random.nextInt()) % 100000 / 100f;
         // Create an account tie
         // which delegate to an instance of AccountImpl
         Bank.AccountPOATie tie = 
           new Bank.AccountPOATie(new AccountImpl(balance));
         try {
            // Activate it on the default POA 
            // which is rootPOA for this servant
            account = Bank.AccountHelper.narrow(
                     _accountPOA.servant_to_reference(tie));
         }catch (Exception e){
            e.printStackTrace();
         }
         // Print out the new account.
         System.out.println(
              "Created " + name + "'s account: " + account);
         // Save the account in the account dictionary.
         _accounts.put(name, account);
      }
      // Return the account.
      return account;
   }
   private Dictionary _accounts = new Hashtable();
   private Random _random = new Random();
   private POA _accountPOA = null;
}