累積投資期間の英語

また、あらかじめ契約で定められた方法により一定期間ごとに一定額の金地金を顧客に売りつけるもの（以下「金地金累積投資」という。）については金地金の買付けの履歴及び保護預り残高を記載した通知書を６月に１回以上交付する場合には、保護預り証、受渡計算書の交付を省略できるものとする。例文帳に追加

Regarding a trade in which the business operator sells a fixed amount of gold bullion to a customer at a fixed interval of time through a method prescribed under the contract (hereinafter referred to as the “Cumulative Gold Bullion Investment”), the provision of the certificate of safe custody and the at-delivery statement of account may be omitted, if a notice that describes records of gold bullion purchases and the outstanding balance of gold in custody is provided at least once every six months.発音を聞く  - 金融庁

こうした視点に立てば、現行制度上も、ベンチャーキャピタル投資先企業について、実質価額が取得原価の50％程度以上低下した場合に減損処理する必要はなく、開業当初の累積損失が一定期間経過後に解消されることが合理的に見込まれ、その後の業績が事業計画等を大幅に下回っていなければ、減損処理の対象としなくとも良いのではないか。例文帳に追加

Seen from such a viewpoint, even under the current system, when the fair value of shares issued by a company in which a venture capital invested in has declined to less than 50% of the acquisition costs, it may not always need to recognize the difference as a loss. That is, the reporting of the difference as a loss might not be needed when the investor reasonably anticipates that losses the company has accumulated since its foundation could be resolved in a certain period of time, and that its subsequent financial performance could avoid falling far below the level that was estimated in the business plan, for example.発音を聞く  - 経済産業省