損失引当金の英語

サブプライム住宅ローンは、その返済を引当として組成された証券化商品が欧米の金融機関によって多額に保有されていたことから、証券化商品の価格の下落により欧米の金融機関が多額の損失を被った。例文帳に追加

European and U.S. financial institutions had invested heavily in securitized products backed by these subprime mortgage loans, and therefore suffered huge losses when the prices of such securitized products fell. - 経済産業省

このような中東欧・バルト・独立国家共同体諸国の状況を受けて、1998年度のＥＢＲＤの決算は、大幅な損失引当金の積み増しを余儀なくされ、多額の赤字を計上しました。例文帳に追加

Given the prevailing conditions in the countries of Central and Eastern Europe, the Baltic States, and the Commonwealth of Independent States, the Bank's accounts for fiscal year 1998 suffered a large deficit due to a substantial and inevitable increase in loss provisions.発音を聞く  - 財務省

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

例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。例文帳に追加

If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.発音を聞く  - 金融庁

４　第一項の場合（法第二百十一条第四項において準用する場合に限る。）において、負債のうちに保証債務又は保証予約（以下この項において「保証債務」という。）があるときは、当該保証債務の額の二十五パーセントに相当する額（債務保証損失引当金を計上している場合にあっては、当該それぞれの保証債務の額の二十五パーセントに相当する額又は債務保証損失引当金のうちいずれか大きい額。）を評価額とする。例文帳に追加

(4) In the case of paragraph (1) (limited to the case where it is applied mutatis mutandis pursuant to Article 211, paragraph (4) of the Act), when liabilities include a guarantee obligation or guarantee booking (hereinafter referred to as a "Guarantee Obligation" in this paragraph), the amount equivalent to 25 percent of said Guarantee Obligation (in the case where debt guarantee loss allowances are recorded, the largest of the amounts equivalent to 25 percent of said respective Guarantee Obligations and debt guarantee loss allowances) shall be deemed as appraised value.発音を聞く  - 日本法令外国語訳データベースシステム