確定負債の英語

負債を確定し、資産を清算するよう申請して問題を解決する例文帳に追加

settle the affairs of by determining the debts and applying the assets to pay them off発音を聞く  - 日本語WordNet

６　第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。例文帳に追加

(6) The provision of paragraph (2) shall apply only where a domestic corporation has filed a final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.発音を聞く  - 日本法令外国語訳データベースシステム

５　第二項の規定は、連結確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。例文帳に追加

(5) The provision of paragraph (2) shall apply only where a consolidated corporation has filed a consolidated final return form, etc. with a document attached thereto stating that it seeks the application of the provision of the said paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which shall be deducted pursuant to the provision of the said paragraph, and preserved the documents on such calculation.発音を聞く  - 日本法令外国語訳データベースシステム

ニ　最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額又は最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額例文帳に追加

(d) the amount calculated by deducting the total sum of the current liabilities, the payment reserve and the balance of the excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund) in a business year preceding the year of the relevant date, or the amount calculated by deducting the total sum of the current liabilities and the payment reserve from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted under Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act) in a business year preceding the year of the relevant date;発音を聞く  - 日本法令外国語訳データベースシステム

十九　厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令（昭和四十一年政令第三百二十四号）第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会例文帳に追加

(xix) an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;発音を聞く  - 日本法令外国語訳データベースシステム

株式公開の場合と異なり、社債は銀行借入と同様に負債であり、金利支払い負担も生じるが、中小企業の社債発行額がここ数年増加しているのは、〔1〕固定金利で比較的長期の調達ができることから、設備投資等の資金調達コストが確定でき、投資計画・事業計画が立てやすくなる面があること、〔2〕私募債の受託・引受は、投資家としての視点から行われるため、発行可能な企業は優良企業に限られる。したがって、中小企業においては私募債を発行することにより企業イメージが向上し、金融機関との金利交渉、貸出条件交渉が有利になるだけでなく、企業としての信用力向上にも寄与し、取引先へのアピールや人材確保の面からもメリットがあると考えられること（株式公開前の企業では、IRの観点から私募債発行を行うこともある）、〔3〕金融機関においても、社債発行に係る手数料を徴求できることから、非金利収入の増加という観点から力を入れていること、等が勘案されているのではないだろうか。例文帳に追加

Unlike in the case of share flotations, bonds are, like bank borrowing, liabilities ? they incur interest expenses, and the rise in the value of outstanding SME issues in the past few years has probably been prompted by factors such as the following: 1) Being able to raise comparatively long-term funds at fixed interest rates fixes the cost of raising funds for capital investment and other purposes, and so makes it easier to formulate investment and business plans. 2) Privately-placed bonds are placed and underwritten from an investor perspective, ensuring that only prime enterprises can issue bonds. Accordingly, issuing privately-placed bonds not only improves an SME’s image and strengthens its position when negotiating interest rates and loan terms with a financial institution, but can also contribute to improving creditworthiness as an enterprise, and assist in improving an enterprise’s appeal to business partners and attracting human resources. (Some prelisted enterprises issue privately-placed bonds to assist in investor relations.) 3) As they can charge fees for bond issues, financial institutions, too, are focusing on such issues as a means of increasing revenues from non-interest sources.発音を聞く  - 経済産業省