責任を帰するの英語

2. 前項但書きの規定に従い損失が無限責任組合員に帰属した場合、有限責任組合員の仮持分金額が零以上にならない範囲で、前項本文の規定に従った場合に当該有限責任組合員に帰属すべき本組合の損益は全て無限責任組合員に帰属し、当該範囲を超える本組合の利益がある場合、当該利益は当該有限責任組合員に帰属する。例文帳に追加

(2) If losses are allocated to the General Partner in accordance with the proviso clause in the preceding paragraph, all gains and losses of the Partnership which would, pursuant to the main text of the preceding paragraph, have been allocated to a Limited Partner shall be allocated to the General Partner to the extent that such Limited Partner’s Provisional Interest Amount would otherwise be less than zero and, if there is any gains of the Partnership that would cause such Limited Partner’s Provisional Interest Amount to be no less than zero, such excess gains shall be allocated to such Limited Partner.発音を聞く  - 経済産業省

1. 各事業年度末において、本組合の事業に関する損益は、各組合員にその出資履行金額の割合に応じて帰属するものとする。但し、これにより有限責任組合員の持分金額が零を下回ることとなる場合には、有限責任組合員の持分金額は零とし、当該零を下回る部分に相当する損失は全て無限責任組合員に帰属するものとする。例文帳に追加

(1) At the end of each business year, gains and losses resulting from the business of the Partnership shall be allocated to each Partner in proportion to its Capital Contribution; provided, however, that, if such allocation would result in the Interest Amount of each of the Limited Partners being less than zero, then the Interest Amount of each Limited Partner shall be zero and all excess losses shall be allocated to the General Partner.発音を聞く  - 経済産業省

2. 前項但書きの規定に従い損失が無限責任組合員に帰属した結果その持分金額が零を下回ることとなった場合、無限責任組合員の持分金額が零以上にならない範囲で本組合の損益は全て無限責任組合員に帰属し、当該範囲を超える本組合の利益がある場合、当該利益は各組合員に帰属する。例文帳に追加

(2) If the allocation of losses to the General Partner in accordance with the proviso clause in the preceding paragraph results in its Interest Amount being less than zero, all gains and losses shall be allocated to the General Partner to the extent that its Interest Amount is less than zero and, if there is any gains by the Partnership that would cause the General Partner’s Interest Amount to be no less than zero, such excess gains shall be allocated to each Partner.発音を聞く  - 経済産業省

一　信託財産に属する債権に係る債務が受託者に帰属した場合（信託財産責任負担債務となった場合を除く。）例文帳に追加

(i) where an obligation pertaining to a claim belonging to the trust property has vested in the trustee (excluding the case where such obligation has become an obligation covered by the trust property);発音を聞く  - 日本法令外国語訳データベースシステム

二　信託財産責任負担債務に係る債権が受託者に帰属した場合（当該債権が信託財産に属することとなった場合を除く。）例文帳に追加

(ii) where a claim pertaining to an obligation covered by the trust property has vested in the trustee (excluding the case where such claim has come to belong to the trust property);発音を聞く  - 日本法令外国語訳データベースシステム

・統制活動に係る責任と説明義務を、リスクが存在する業務単位又は業務プロセスの管理者に適切に帰属させているか。例文帳に追加

・ Are responsibilities and accountability regarding control activities properly allocated to managers of business units or business processes where risks exist?発音を聞く  - 金融庁

「この事件に対する道義的責任を一生背負うことになるだろう。」と，五味記者は帰国後の記者会見で語った。例文帳に追加

"I will never be able to escape the moral responsibility for the incident for the rest of my life," said Gomi at a press conference after he returned to Japan.発音を聞く  - 浜島書店 Catch a Wave

無謀な行動と責任の欠如が危機へと導いたところでは、我々は、通常の銀行業務に回帰することを許さない。例文帳に追加

Where reckless behavior and a lack of responsibility led to crisis, we will not allow a return to banking as usual.発音を聞く  - 財務省