Valuation Reserveとは 意味・読み方・使い方

The valuation reserve is likely to increase this year.例文帳に追加

今年評価性引当金は増加しそうだ。 - Weblio英語基本例文集

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock.発音を聞く 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省