assets effectとは 意味・読み方・使い方

(i) If there is any arrangement that no residual assets will be allotted to the shareholders of a certain class of shares, a statement to that effect and such class of shares;発音を聞く 例文帳に追加

一　ある種類の株式の株主に対して残余財産の割当てをしないこととするときは、その旨及び当該株式の種類 - 日本法令外国語訳データベースシステム

(ii) If there is any arrangement that no residual assets shall be allotted to shareholders who hold less than certain number of shares, a statement to that effect and that number.発音を聞く 例文帳に追加

二　一定の数未満の数の株式を有する株主に対して残余財産の割当てをしないこととするときは、その旨及びその数 - 日本法令外国語訳データベースシステム

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification.例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。 - 金融庁

In other words, it is believed that, amid the easing of monetary conditions: (a) as stocks, houses and other assets, the prices of which fluctuate greatly according to interest rate levels, increased their weight on the balance sheet of the household budget16 , and as the wealth effect attributable to declining interest rates strengthened (a decline in interest rates has the effect of forcing up household consumption expenditure through increases in the market value of assets held); (b) debt increased further as the ratio of deposits to household assets decreased, interest-bearing liabilities exceeded interest-bearing assets, and a structure was being reinforced whereby declines in interest rates would improve the interest paid and received situation (see Figure 1-2-20).例文帳に追加

すなわち、金融緩和の中で、①株式、住宅等その価格が金利水準によって大きく変動する資産が家計のバランスシートに占めるウェイトが上昇し16、金利低下による資産効果（金利低下が保有資産の時価上昇を通じて家計の消費支出を押し上げる効果）が強まる中、②家計資産に占める預金等の比重低下と借入金の増加が同時に進み、利付資産・負債がネットで負債超の状態となり金利の低下が家計の利息収支を改善させる構造が強まっていったと考えられる（第1-2-20図）。 - 経済産業省

To produce an appropriate evaluation result of possessed assets by disclosing information on the possessed assets to a plurality of evaluators, and to increase the effect of producing the evaluation result by reducing an evaluation burden on the evaluators.例文帳に追加

保有資産についての情報を複数の評価者に対して開示して保有資産の適切な評価結果を得ることを目的とするとともに、さらに評価者の評価負担を軽減することにより評価結果を得る実効性を高めることができる資産価値評価のためのシステムを提供する - 特許庁

(ii) In addition to the matter listed in the preceding item, if there is an arrangement that each class of shares shall be treated differently with respect to allotment of residual assets, a statement to that effect and the details of such different treatment.発音を聞く 例文帳に追加

二　前号に掲げる事項のほか、残余財産の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 - 日本法令外国語訳データベースシステム

The following examines the mechanism by which fluctuations in housing assets and stock prices affect personal consumption, by focusing on the balance sheet structure of US household budgets and the effect of the mechanism on their cash position.例文帳に追加

そこで、以下では、住宅資産及び株価の変動が個人消費に影響を及ぼすメカニズムについて、米国家計のバランスシート構造と、その資金繰りへの影響に着目して検証してみる。 - 経済産業省

(i) in cases where two or more classes of Preferred Equity are issued which differ in features from that issued to Specified Equity Members or in the distribution of residual assets, if no residual assets are to be allotted to the Preferred Equity Members who hold a certain class of Preferred Equity, a statement to that effect and the class of such Preferred Equity; and発音を聞く 例文帳に追加

一　特定社員又は残余財産の分配について内容の異なる二以上の種類の優先出資を発行している場合において、ある種類の優先出資を有する優先出資社員に対して残余財産の割当てをしないこととするときは、その旨及び当該優先出資の種類 - 日本法令外国語訳データベースシステム