負債のあることの英語

経済価値ベースの保険負債評価については、現行の負債計算の過程に比べて見積もりの要素が多いことから、計算手法の確立について慎重に検討する必要がある例文帳に追加

As the economic value-based calculation of insurance liabilities relies on estimates more than the existing process of calculating liabilities, a careful examination is necessary for the establishment of the calculation method.発音を聞く  - 金融庁

なお、生保でも、少数ではあるものの、リスクフリー運用を行う会社では、保険負債が過小評価されるとともに、資産負債一体的な金利リスクの管理を難しくすることを理由に否定的な意見もあった例文帳に追加

A small number of life insurance companies opposed the assumption of the illiquidity premium on the ground that it would cause underestimation of insurance liabilities and make it difficult to consistently manage interest-rate risk related to both assets and liabilities for the companies which make risk-free investments.発音を聞く  - 金融庁

マキノ正博は、省三の遺した37万円の巨額な負債を、長男であるというだけの理由でたったひとりで背負うこととなった。例文帳に追加

When Shozo died, he left behind debts of 370,000 yen, which Masahiro MAKINO alone was made to take on for the sole reason that he was the eldest son.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

ロ　最終事業年度に係る貸借対照表の負債の部に計上した額の合計額が二百億円以上であること。例文帳に追加

(b) that the total sum of the amounts in the liabilities section of the balance sheet as of the end of its Most Recent Business Year is 20,000,000,000 yen or more;発音を聞く  - 日本法令外国語訳データベースシステム

一　分割法人の資産及び負債の大部分が分割承継法人に移転するものとして政令で定める分割であること。例文帳に追加

(i) Where the split is a split specified by a Cabinet Order as a split in which the majority of the assets and liabilities of the split corporation are transferred to the succeeding corporation in a company split.発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。例文帳に追加

(2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。例文帳に追加

(2) Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."発音を聞く  - 日本法令外国語訳データベースシステム