deferred liabilityとは 意味・読み方・使い方

In the sections at the left end in horizontal rows, (1) deferred account, (2) movement of funds and (3) respective account items of other funds not including items belonging to receipt, purchase, expense, liability and cash are entered from the above downwards.例文帳に追加

（ロ）マス目のよこの列左はしに上から順に繰越（１）、資金の移動（２）、収入、仕入、費用、負債、現金に属する項目を含まないその他の資産の各勘定科目（３）を記載する。 - 特許庁

(ii) When pension benefits or an advance lump sum benefit payment have or has been paid during a period in which the obligation to pay damages has been deferred pursuant to the provision of the preceding item, the employer shall be exempted from the liability for damages, up to the limit of the total amount which, when calculated at the statutory interest rate for the period between the time of the occurrence of the loss until the time when said payment was made, would be equivalent to the amount of said pension benefits or advance lump sum benefit payment.発音を聞く 例文帳に追加

二　前号の規定により損害賠償の履行が猶予されている場合において、年金給付又は前払一時金給付の支給が行われたときは、事業主は、その損害の発生時から当該支給が行われた時までの法定利率により計算される額を合算した場合における当該合算した額が当該年金給付又は前払一時金給付の額となるべき額の限度で、その損害賠償の責めを免れる。 - 日本法令外国語訳データベースシステム