償却引当金の英語

6償却・引当管理部門等とは、償却・引当管理部門、営業関連部門及び決算関連部門から独立した償却・引当の算定部門、営業関連部門及び決算関連部門から独立した償却・引当の検証部門等、金融機関の規模・特性に応じて設置された、償却・引当を適切に実施するための機能を担う部門のことをいう。例文帳に追加

6 The "Write-Off/Loan Loss Provision Management Division, etc." refers to divisions equipped with functions necessary for implementing write-offs and loan loss provisions appropriately and established as necessary according to the scales and natures of the financial institution, including the Write-Off/Loan Loss Provision Management Division and divisions in charge of calculating the write-off and loan loss provision amounts and verifying the write-offs and loan loss provisions that are independent from Sales- and Account Settlement-Related Divisions.発音を聞く  - 金融庁

6 償却・引当管理部門等とは、償却・引当管理部門、営業関連部門及び決算関連部門から独立した償却・引当の算定部門、営業関連部門及び決算関連部門から独立した償却・引当の検証部門等、金融機関の規模・特性に応じて設置された、償却・引当を適切に実施するための機能を担う部門のことをいう。例文帳に追加

6 The "Write-Off/Loan Loss Provision Management Division, etc." refers to divisions equipped with functions necessary for implementing write-offs and loan loss provisions appropriately and established as necessary according to the scale and nature of the financial institution, including the Write-Off/Loan Loss Provision Management Division and divisions in charge of calculating the write-off and loan loss provision amounts and verifying the write-offs and loan loss provisions that are independent from Sales and Account Settlement-Related Divisions. - 金融庁

自己査定は、金融機関が信用リスクを管理するための手段であるとともに、適正な償却・引当を行うための準備作業である。例文帳に追加

Self-assessment, conducted by financial institutions themselves, is not only a means for the institutions to manage credit risk and but also a preparation for implementing write-offs and loan loss provisions in an appropriate manner.発音を聞く  - 金融庁

こういう不況ですから設備投資等に貸しているお金も劣化しているでしょうし、また時価評価の対象となる金融機関が持っている株式の評価も下がっているでしょうから、赤字になってもやむを得ないし、むしろこういう際にはきれいさっぱりと積むべき引当金は積む、あるいは償却すべきものは償却するということで、すっきりした態勢になられたらいいと思います。例文帳に追加

In a time of recession like this, loans provided for capital expenditures have probably gone sour, and the valuation of stocks held by financial institutions, to which fair-value accounting is applicable, are likely to have declined, so losses cannot be avoided. In a situation like this, it would be better to set aside the reserves that should be set aside and write off the losses that should be written off so as to clean up the balance sheets.発音を聞く  - 金融庁

なお、金融機関の償却・引当の個別のルール（例えば、信用格付に基づく引当率の算定ルール、業種別、地域別等の引当率の算定ルール）を定めている場合、発生可能性が高い将来の特定の費用又は損失が適切に見積もられるなど、その内容は合理的･整合的で、当該枠組みとの相違は十分に説明可能なものとなっているか。例文帳に追加

When there are specific rules established by the institution with regard to write-offs and loan loss provisions (e.g. rules concerning the calculation of the loan loss provision ratios based on credit ratings and those concerning the calculation of the loan loss provision ratios according to the industrial sector, the region, etc.), are they reasonable and compatible with the Write-off/Loan Loss Provision Standards, and are there sufficient reasons for any difference with the relevant frameworks? For example, are specific costs and losses that are highly likely to arise in the future estimated appropriately?発音を聞く  - 金融庁

なお、金融機関の償却・引当の個別のルール（例えば、信用格付に基づく引当率の算定ルール、業種別、地域別等の引当率の算定ルール）を定めている場合、発生の可能性が高い将来の特定の費用又は損失が適切に見積もられるなど、その内容は合理的･整合的で、当該枠組みとの相違は十分に説明可能なものとなっているか。例文帳に追加

When there are specific rules established by the institution with regard to write-offs and loan loss provisions (e.g. rules concerning the calculation of the loan loss provision ratios based on credit ratings and those concerning the calculation of the loan loss provision ratios according to the industrial sector, the region, etc.), are they reasonable and compatible with the Write-off/Loan Loss Provision Standards, and are there sufficient reasons for any difference with the relevant frameworks? For example, are specific costs and losses that are highly likely to arise in the future estimated appropriately?発音を聞く  - 金融庁

第二十七条　経済産業大臣は、一般ガス事業の適確な遂行を図るため特に必要があると認めるときは、一般ガス事業者に対し、一般ガス事業の用に供する固定資産に関する相当の償却につき方法若しくは額を定めてこれを行うべきこと又は方法若しくは額を定めて積立金若しくは引当金を積み立てるべきことを命ずることができる。例文帳に追加

Article 27 The Minister of Economy, Trade and Industry may, when he/she finds it particularly necessary in order to ensure the proper performance of a General Gas Utility Business, order the General Gas Utility to record a reasonable amount of depreciation of fixed assets used for the General Gas Utility Business by specifying a method or amount or set aside reserves or allowances by specifying a method or amount.発音を聞く  - 日本法令外国語訳データベースシステム