book valuationとは 意味・読み方・使い方

Regional banks: book value . approximately \\115 billion; valuation loss . approximately \\6 billion; realized loss . approximately \\9 billion発音を聞く 例文帳に追加

地域銀行：簿価約 1150 億円、評価損益約▲60 億円、実現損益約▲90 億円 - 金融庁

"Valuation difference on available-for-sale securities" means the difference between the book value of available-for-sale securities and their market value.例文帳に追加

その他有価証券評価差額とはその他有価証券を時価評価した際の簿価との差額を意味する。 - Weblio英語基本例文集

(i) Where a foreign corporation holds book-entry transfer national government bonds in separate trading (meaning book-entry transfer national government bonds in separate trading prescribed in Article 67-17(1) of the Act; hereinafter the same shall apply in this Article) that falls under the category of securities for buying and selling prescribed in Article 61-3(1)(i) of the Corporation Tax Act at the end of a business year, and when any valuation loss prescribed in Article 61-3(2) of the Corporation Tax Act has been incurred for the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said valuation loss発音を聞く 例文帳に追加

一　外国法人が事業年度終了の時において法人税法第六十一条の三第一項第一号に規定する売買目的有価証券に該当する分離振替国債（法第六十七条の十七第一項に規定する分離振替国債をいう。以下この条において同じ。）を有する場合において、当該分離振替国債に係る法人税法第六十一条の三第二項に規定する評価損が生じたとき。　当該評価損に相当する金額 - 日本法令外国語訳データベースシステム

Large banks, etc.: book value . approximately \\1.246 trillion; valuation loss . approximately \\122 billion; realized loss . approximately \\122 billion (Large banks include major banks, the Norinchukin Bank, Shinsei Bank, Aozora Bank, Citibank Japan, new-type banks, foreign trust banks and others.)発音を聞く 例文帳に追加

大手行等：簿価約 1 兆 2460 億円、評価損益約▲1220 億円、実現損益約▲1220 億円（主要行、農林中央金庫、新生銀行、あおぞら銀行、シティバンク銀行、新たな形態の銀行、外銀信託等。） - 金融庁

18. In relation to inventory valuation procedures, the audit team tested the data that the audit client prepared for the items whose net realizable value are lower than their book value and ascertained whether those valuation losses were appropriately booked or not. They failed to check the completeness of the data or to perform a further substantive test on a sample basis.発音を聞く 例文帳に追加

・ 棚卸資産の評価の妥当性について、被監査会社が作成した、帳簿単価が正味売却価額（単価）を下回っているものを抽出したデータに基づいて検討しているが、当該データから算出された金額が、評価損として計上されていることを確認するだけで、サンプルベースでテストを実施するなど当該情報の正確性の検討や、すべての該当するアイテムが含まれているかなどの網羅性の検討を実施していない。 - 金融庁

(iii) Where an event listed in Article 68(1)(ii)(a) of the Order for Enforcement of the Corporation Tax Act has occurred with regard to book-entry transfer national government bonds in separate trading held by a foreign corporation, and when their book value has been reduced by reckoning the amount into expense for accounting purpose through changes in the valuation pursuant to the provisions of Article 33(2) of the Corporation Tax Act: The amount equivalent to the amount with the variance prescribed in the said paragraph as the upper limit発音を聞く 例文帳に追加

三　外国法人が有する分離振替国債につき法人税法施行令第六十八条第一項第二号イに掲げる事実が生じた場合において、法人税法第三十三条第二項の規定により当該分離振替国債の評価換えをして損金経理によりその帳簿価額を減額したとき。　同項に規定する差額に達するまでの金額に相当する金額 - 日本法令外国語訳データベースシステム

Cooperative financial institutions: book value . approximately \\47 billion; valuation loss . approximately \\7 billion; realized loss . approximately \\10 billion ( Cooperative financial institutions include Shinkin Banks including Shinkin Central Bank, Credit Cooperatives including the Shinkumi Federation Bank, Labour Banks including the Rokinren Bank, Prefectural Banking Federations of Agricultural Cooperatives, and Prefectural Banking Federations of Fishery Cooperatives. This does not include Japan Agricultural Cooperatives, etc. while the Norinchukin Bank is included in major banks, etc.)発音を聞く 例文帳に追加

協同組織金融機関：簿価約 470 億円、評価損益約▲70 億円、実現損益約▲100 億円（信金中央金庫を含む信用金庫、全国信用協同組合連合会を含む信用組合、労働金庫連合会を含む労働金庫、信農連、信漁連。農業協同組合等は含まれていない。なお、農林中央金庫は大手行等に含まれている。） - 金融庁