excess interestとは 意味・読み方・使い方

iv) With regard to a claim for periodic payments the amount and duration of which are fixed, the portion of which amounts to the total of the amounts calculated with regard to the respective periodic payments in accordance with the provision of item (ii) (in cases where the amount calculated by deducting said total from the total amount of periodic payments exceeds the amount of principal which would accrue interest equivalent to the periodic payments when calculating at a statutory interest rate, such amount in excess shall be added発音を聞く 例文帳に追加

四　金額及び存続期間が確定している定期金債権のうち、各定期金につき第二号の規定に準じて算定される額の合計額（その額を各定期金の合計額から控除した額が法定利率によりその定期金に相当する利息を生ずべき元本額を超えるときは、その超過額を加算した額）に相当する部分 - 日本法令外国語訳データベースシステム

It is pointed out that a situation of a so-called “money glut” (excess liquidity) and a low-interest rate policy have caused a rapid rise in the recent Chinese stock market. With low deposit interest rates and real estate investments starting to be regulated, the fund operation destinations of Chinese investors are starting to concentrate on stock markets. The Shanghai Stock Exchange Composite Index, which is the representative stock price index of the Chinese mainland market, increased approximately 2.5-fold over the past year (as of May 2007), and there are concerns about a stock bubble (Figure 1-3-33).例文帳に追加

預金金利が低く、不動産投資も規制されつつある中、中国の投資家の資金運用先が株式市場に集中しつつあり、中国本土市場の代表的な株価指数である上海総合株価指数は、この1年で約2.5倍（2007年5月末時点）にまで上昇し、株式バブルが懸念されている（第1-3-33図）。 - 経済産業省

(1) At the end of each business year, gains and losses resulting from the business of the Partnership shall be allocated to each Partner in proportion to its Capital Contribution; provided, however, that, if such allocation would result in the Interest Amount of each of the Limited Partners being less than zero, then the Interest Amount of each Limited Partner shall be zero and all excess losses shall be allocated to the General Partner.発音を聞く 例文帳に追加

1. 各事業年度末において、本組合の事業に関する損益は、各組合員にその出資履行金額の割合に応じて帰属するものとする。但し、これにより有限責任組合員の持分金額が零を下回ることとなる場合には、有限責任組合員の持分金額は零とし、当該零を下回る部分に相当する損失は全て無限責任組合員に帰属するものとする。 - 経済産業省

The damage to corporate balance sheets with the fall in asset prices following the collapse of the bubble economy forced enterprises to take action to reduce over-capacity and excess debt by curbing investment and repaying liabilities, and acted to put a brake on capital investment. More recently, however, the sense of overcapacity at enterprises has disappeared (Fig. 1-1-14), and the problem of excess debt has dramatically improved as evidenced by the improvement in the period of repayment of outstanding interest-bearing debt (Fig. 1-1-15).例文帳に追加

バブル崩壊後の資産価格下落に伴う企業のバランスシート毀損は、企業に投資の抑制と債務の返済という行動を通じて過剰設備・過剰債務圧縮の取組を企業に強いることとなり、設備投資の抑制要因となっていたが、足下では、企業の設備過剰感は払拭され（第1-1-14図）、有利子負債残高償還年数の改善（第1-1-15図）に見られるとおり過剰債務は大幅に削減されている。 - 経済産業省

(2) If losses are allocated to the General Partner in accordance with the proviso clause in the preceding paragraph, all gains and losses of the Partnership which would, pursuant to the main text of the preceding paragraph, have been allocated to a Limited Partner shall be allocated to the General Partner to the extent that such Limited Partner’s Provisional Interest Amount would otherwise be less than zero and, if there is any gains of the Partnership that would cause such Limited Partner’s Provisional Interest Amount to be no less than zero, such excess gains shall be allocated to such Limited Partner.発音を聞く 例文帳に追加

2. 前項但書きの規定に従い損失が無限責任組合員に帰属した場合、有限責任組合員の仮持分金額が零以上にならない範囲で、前項本文の規定に従った場合に当該有限責任組合員に帰属すべき本組合の損益は全て無限責任組合員に帰属し、当該範囲を超える本組合の利益がある場合、当該利益は当該有限責任組合員に帰属する。 - 経済産業省

In the event of item 1.1., third parties that have a legitimate interest may request to the INPI that the name of the author is disclosed, upon a commitment, under the penalties of the law, not to disclose such information, in excess of the necessary extent to determine and challenge a possible lack of legitimacy.発音を聞く 例文帳に追加

1.1.の場合，法律上の利害を有する第三者はINPIに対して創作者の氏名を開示するよう請求することができるが，ただし法律の罰則を留保して，合法性の欠如の有無を判断しこれに異議申立するために必要な程度を超えてかかる情報を開示しない旨の確約に基づくものとする。 - 特許庁

Debts, honsengaeshi (a trade of real estate with the agreement of buying back in the Middle Ages), nenkiuri (land sold for a predetermined period, usually ten years, after which it would revert to its owner), etc. shall be settled right now, and in the case where payment for interest and payment in harvest exceed half of the principal amount after the settlement, fields and goods in pledge and payment in excess of half of the principal shall immediately be returned to honshu (original owner).発音を聞く 例文帳に追加

借銭・本銭返・年季売などは現時点で決済を行い、決算後に利息や収穫物などによる返済が元金の半額を越えていれば、質物となった田畠や物品、及び半額を超過した支払分を直ちに本主（元の所有者）に返還すること。 - Wikipedia日英京都関連文書対訳コーパス

Where interest expense is deductible in determining the income of a company that is a resident of a Contracting State, being income which: (a) is attributable to a permanent establishment of that company situated in the other Contracting State; or (b) may be taxed in the other Contracting State under Article 6 or paragraph 1 or 2 of Article 13; and that interest expense exceeds the interest paid by that permanent establishment or paid with respect to the debt secured by real property situated in that other Contracting State, the amount of that excess shall be deemed to be interest arising in that other Contracting State and beneficially owned by a resident of the first-mentioned Contracting State.発音を聞く 例文帳に追加

一方の締約国の居住者である法人の所得のうち次の(a)又は(b)に該当するものの金額の計算上控除することができる利子の額が、他方の締約国内にある当該法人の恒久的施設により支払われる利子の額又は他方の締約国内に存在する不動産により担保された債務に関して支払われる利子の額を超える場合には、当該超過分の額は、当該他方の締約国内において生じ、かつ、当該一方の締約国の居住者が受益者である利子とみなされる。そのみなされた利子に対しては、当該法人が当該他方の締約国において租税が免除される(a)当該恒久的施設に帰せられるもの(b)第六条又は第十三条１若しくは２の規定に従って当該他方の締約国において租税を課されるもの - 財務省