Other liabilitiesとは 意味・読み方・使い方

iii) Interest on liabilities, etc.: Interest on liabilities (including moneys specified by a Cabinet Order prescribed in Article 66-5(4)(iii) as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order prescribed in Article 66-5(4)(iii)発音を聞く 例文帳に追加

三　負債の利子等　負債の利子（これに準ずるものとして第六十六条の五第四項第三号に規定する政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他同項第三号に規定する政令で定めるものを除く。）をいう。 - 日本法令外国語訳データベースシステム

When corporate executives consider the merits of an M&A transaction, they look at legacy costs and other long-term liabilities.例文帳に追加

企業の取締役がM&Aのメリットを考える場合、注目するのがレガシーコストやその他の長期負債である。 - Weblio英語基本例文集

(vii) Matters concerning payment of expenses, costs, fees and other liabilities to be borne by the Partnership in connection with the business of the Partnership; and発音を聞く 例文帳に追加

⑦ 本組合の事業に関し発生した本組合の負担すべき費用、経費及び報酬等債務の支払いに関する事項 - 経済産業省

(ii) Does the ALM Committee, etc., in accordance with the strategic objectives, the Market Risk Management Policy and the Market Risk Management Rules, discuss the management of assets and liabilities, including long-term investments for business relationships and off-balance sheet assets and liabilities, and conduct risk control in relation to the institution's capital and other elements of institution's soundness?発音を聞く 例文帳に追加

（ⅱ）ＡＬＭ委員会等は、戦略目標、市場リスク管理方針及び市場リスク管理規程に基づき、政策投資やオフ・バランスも含めて、資産・負債の運営管理について議論し、自己資本等の経営体力対比でリスクをコントロールしているか。 - 金融庁

(11) The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the said paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expense pursuant to the provision of the said paragraph, and other necessary matters concerning the application of the provisions of the said paragraph to paragraph (4) shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

１１　同項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第四項まで及び前項の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

(9) The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the said paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expense pursuant to the provision of the said paragraph, and other necessary matters concerning the application of the provisions of the said paragraph to paragraph (4) shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

９　第一項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第四項までの規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

Here, intellectual assets are intangible assets other than "liabilities/capital" on the conventional balance sheet, and defined as the "ability to produce results by making appropriate use of what has been provided (liabilities/capital, customer confidence, human resources) by stakeholders (creditors/shareholders, customers, employees). The provisional evaluation is shown below.例文帳に追加

ここでは、知的資産とは従来のバランスシート。上に記載されている「負債・資本」以外の無形の資本であり、「ステークホルダー（債権者・株主、顧客、従業員）から提供されたもの（負債・資本、顧客からの信頼、人的資源）をうまく活用して成果に結び付ける能力」と定義し、以下のとおり暫定的な評価を進める。 - 経済産業省

Article 23 (1) With regard to liabilities, the debt quota shall be recorded in accounting books, excluding the case where special provisions exist in laws and regulations other than this Ordinance or the Act.発音を聞く 例文帳に追加

第二十三条　負債については、この省令又は法以外の法令に別段の定めがある場合を除き、会計帳簿に債務額を付さなければならない。 - 日本法令外国語訳データベースシステム