意味 | 例文 (15件) |
liabilities accountとは 意味・読み方・使い方
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「liabilities account」の部分一致の例文検索結果
該当件数 : 15件
More specifically, from the perspective of pursuing reforms of national assets and liabilities, we will transfer 12 trillion yen from the special account for Fiscal Loan Fund into the special account for the Government Bonds Consolidation Fund so as to reduce outstanding government bonds.例文帳に追加
このうち、財政融資資金特別会計の積立金については、政府資産・債務改革の観点も踏まえ、十二兆円を国債整理基金特別会計に繰り入れ、国債残高の圧縮に充てることといたしました。 - 財務省
In this regard, we welcome the work being carried out by the IMF and World Bank, and urge prompt development of guidelines for public debt and reserve management, with special attention to the risk created by short-term foreign currency liabilities, and taking account of countries 'vulnerability to capital account crises, including those vulnerabilities arising from the liabilities of the private sector.発音を聞く 例文帳に追加
この関連で、我々はIMF及び世銀によって行われている作業を歓迎するとともに、短16期の外貨建て債務により生じるリスクに特別の注意を払いつつ、また、民間セクターの債務から生じる脆弱性を含む資本勘定危機に対する各国の脆弱性を考慮に入れつつ、公的債務及び外貨準備の管理のためのガイドラインを早急に策定することを強く要請する。 - 財務省
- Are the methods of management, reporting and decision-making effective ones that take account of a broad range of countermeasures in terms of both assets and liabilities and enable responses suited to the urgency level of funds needs?発音を聞く 例文帳に追加
・ 資産・負債両面にわたり幅広い対応策を考慮した、資金繰りの逼迫度に応じた実効性ある管理手法、報告方法、決裁方法等となっているか。 - 金融庁
If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.発音を聞く 例文帳に追加
例えば、引当金や固定資産の減損損失、繰延税金資産(負債)など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。 - 金融庁
When developing the liquidity strategy, does the Board of Directors also ensure its consistency with the strategic objectives of operational divisions, take account of the assets and liabilities structure, marketability and liquidity on a currency-by-currency basis, a product-by-product basis and a term-by-term basis as well as its capital status?発音を聞く 例文帳に追加
流動性戦略の策定に当たっては、各業務分野の戦略目標との整合性も確保し、通貨・商品・期間別の資産・負債構成、市場性及び流動性を勘案し、かつ自己資本の状況を踏まえ検討しているか。 - 金融庁
(ii) Does the Liquidity Risk Management Division analyze and assess liquidity risks based on two or more scenarios that take account of both endogenous and exogenous factors commensurate with the status of assets and liabilities management and the capital status?発音を聞く 例文帳に追加
(ⅱ)流動性リスク管理部門は、資産・負債運営及び自己資本の状況を踏まえた上で、内生的要因及び外生的要因の両面について考慮した複数のシナリオを用いて流動性リスクの分析・評価を行っているか。 - 金融庁
As was illustrated so far, the rise in social security costs stemming from the progressively aging population is pointed out as a cause of concern in the government sector, and an increase in liabilities, a decline in savings rates, a decline in housing prices and other factors are pointed out as causes of concern in the U.S., where the so-called twin deficits composed of the budget deficit and current account deficit have been expanding.例文帳に追加
以上見てきたように、財政赤字と経常収支赤字という双子の赤字が拡大してきている米国では、政府部門においては高齢化の進展に伴う社会保障費の増大、家計部門においては債務残高の増加と貯蓄率の低下、そして住宅価格の下落等の懸念要因が指摘されている。 - 経済産業省
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「liabilities account」の部分一致の例文検索結果
該当件数 : 15件
(2) The former Organization shall, when it has received a demand under the preceding paragraph, redeem to persons who have made said demand, with the amount equivalent to their equity interests against the amount obtained by subtracting the amount of liabilities from the value of assets included in the succeeded former account for mining and industry as of the date specified by Cabinet Order, notwithstanding the provisions of Article 16, paragraph (1) of the Old Act on the Promotion of Development and Introduction of Alternative Energy. In this case, the former Organization shall reduce its stated capital by the amount of capital contributions pertaining to said equity interests.発音を聞く 例文帳に追加
2 旧機構は、前項の規定による請求があったときは、旧石油代替エネルギー法第十六条第一項の規定にかかわらず、当該請求をした者に対し、政令で定める日における旧鉱工業承継勘定に属する資産の価額から負債の金額を差し引いた額に対する当該請求をした者の持分に相当する金額により払戻しをしなければならない。この場合において、旧機構は、当該持分に係る出資額により資本金を減少するものとする。 - 日本法令外国語訳データベースシステム
Article 108 (1) When a Member, etc. (limited to a Member, etc. who is a Clearing Participant in the case of completing settlement by the method set forth in Article 105, item (ii) or (iii); hereinafter the same shall apply in this Article) has caused damage to another Member, etc. or a Commodity Clearing Organization as a result of default of liabilities arising from Transactions on a Commodity Market, the damaged Member, etc. or Commodity Clearing Organization shall, with regard to the guarantee funds for the Commodity Market pertaining to said transactions and the clearing margin for said transactions (limited to that for transactions based on the Member, etc.'s own account) of the Member, etc. who has caused the damage, have the right to receive payment in preference over other creditors.発音を聞く 例文帳に追加
第百八条 会員等(第百五条第二号又は第三号に掲げる方法による決済を行う場合にあつては、清算参加者である会員等に限る。以下この条において同じ。)が商品市場における取引に基づく債務の不履行により他の会員等又は商品取引清算機関に損害を与えたときは、その損害を受けた会員等又は商品取引清算機関は、その損害を与えた会員等の当該取引に係る商品市場についての信認金及び当該取引についての取引証拠金(自己の計算による取引についてのものに限る。)について、他の債権者に先立つて弁済を受ける権利を有する。 - 日本法令外国語訳データベースシステム
Article 210 With regard to any property equivalent to the value of any money, Securities or other articles which have been deposited by a customer in association with Transactions on a Commodity Market for securing payment of liabilities arising from a Commodity Transactions Brokerage Business and any money, Securities or other articles in a customer's account (excluding those specified by an ordinance of the competent ministry; such money, Securities or other articles shall be referred to as "Customer Assets" in Article 304, Article 306, paragraph (1) and Article 311, paragraph (1)) (such property shall be referred to as "Property Subject to Preservation" in Article 269, paragraph (3), item (iii) and Article 309), a Futures Commission Merchant shall deposit such property with a Trust Company, etc. or deposit such property with a Consumer Protection Fund (which means a Consumer Protection Fund prescribed in Article 296) separately from the other property of the Futures Commission Merchant or take any other measures specified by an ordinance of the competent ministry, in order to preserve such property.発音を聞く 例文帳に追加
第二百十条 商品取引員は、商品取引受託業務により生じた債務の弁済を確保するため、商品市場における取引につき、委託者から預託を受けた金銭、有価証券その他の物及び委託者の計算に属する金銭、有価証券その他の物(主務省令で定めるものを除く。第三百四条、第三百六条第一項及び第三百十一条第一項において「委託者資産」という。)の価額に相当する財産(第二百六十九条第三項第三号及び第三百九条において「保全対象財産」という。)については、その保全のため、商品取引員のその他の財産から分離して信託会社等に信託すること、委託者保護基金(第二百九十六条に規定する委託者保護基金をいう。)に預託することその他の主務省令で定める措置を講じなければならない。 - 日本法令外国語訳データベースシステム
(1) When a Member, etc. (limited to a Member, etc. who is a Clearing Participant in the case of completing settlement by the method set forth in Article 105, item 2 or 3; hereinafter the same shall apply in this Article) has caused damage to another Member, etc. or a Commodity Clearing Organization as a result of default of liabilities arising from Transactions on a Commodity Market, the damaged Member, etc. or Commodity Clearing Organization shall, with regard to the guarantee funds for the Commodity Market pertaining to said transactions and the clearing margin for said transactions (limited to that for transactions based on the Member, etc.'s own account) of the Member, etc. who has caused the damage, have the right to receive payment in preference over other creditors.発音を聞く 例文帳に追加
1 会員等(第百五条第二号又は第三号に掲げる方法による決済を行う場合にあつては、清算参加者である会員等に限る。以下この条において同じ。)が商品市場における取引に基づく債務の不履行により他の会員等又は商品取引清算機関に損害を与えたときは、その損害を受けた会員等又は商品取引清算機関は、その損害を与えた会員等の当該取引に係る商品市場についての信認金及び当該取引についての取引証拠金(自己の計算による取引についてのものに限る。)について、他の債権者に先立つて弁済を受ける権利を有する。 - 経済産業省
With regard to any property equivalent to the value of any money, Securities or other articles which have been deposited by a customer in association with Transactions on a Commodity Market for securing payment of liabilities arising from a Business of Accepting Consignment of Commodity Transactions and any money, Securities or other articles in a customer's account (excluding those specified by an ordinance of the competent ministry; such money, Securities or other articles shall be referred to as "Customer Assets" in Article 304, Article 306, paragraph 1 and Article 311, paragraph 1) (such property shall be referred to as "Property Subject to Preservation" in Article 269, paragraph 3, item 3 and Article 309), a Futures Commission Merchant shall deposit such property with a Trust Company, etc. or deposit such property with a Consignor Protection Fund (which means a Consignor Protection Fund prescribed in Article 296) separately from the other property of the Futures Commission Merchant or take any other measures specified by an ordinance of the competent ministry, in order to preserve such property.発音を聞く 例文帳に追加
商品取引員は、商品取引受託業務により生じた債務の弁済を確保するため、商品市場における取引につき、委託者から預託を受けた金銭、有価証券その他の物及び委託者の計算に属する金銭、有価証券その他の物(主務省令で定めるものを除く。第三百四条、第三百六条第一項及び第三百十一条第一項において「委託者資産」という。)の価額に相当する財産(第二百六十九条第三項第三号及び第三百九条において「保全対象財産 Property Subject to Preservation」という。)については、その保全のため、商品取引員のその他の財産から分離して信託会社等に信託すること、委託者保護基金(第二百九十六条に規定する委託者保護基金をいう。)に預託することその他の主務省令で定める措置を講じなければならない。 - 経済産業省
(iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after 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 said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act)(hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year);発音を聞く 例文帳に追加
三吸収合併消滅会員商品取引所(法第七十七条第一項において準用する会社法第四百 七十五条(第一号及び第三号を除く。)の規定により清算をする会員商品取引所(以 下「清算会員商品取引所」という。)を除く。)において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、吸収合併消滅会員商品取引所の成立の日)後に重要な 財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状 況に重要な影響を与える事象が生じたときは、その内容(法第百四十四条第四項の会 員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度 が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象 の内容に限る。) - 経済産業省
The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows, in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the sharing of significant liabilities after 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 said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after 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 said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger - 85 - (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act) (hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (v) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters.発音を聞く 例文帳に追加
法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が会員商品 取引所である場合にあっては、次に掲げる事項とする。一 第五十六条の二各号に掲げる事項についての定め(当該定めがない場合にあっては、 当該定めがないこと)の相当性に関する事項 二吸収合併存続会員商品取引所についての次に掲げる事項 イ最終事業年度(会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。)に係る財産目録、貸借 対照表及び当該貸借対照表とともに作成された損益計算書の内容 ロ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、吸収合併存続会員商 品取引所の成立の日)後に重要な財産の処分、重大な債務の負担その他の当該吸 収合併存続会員商品取引所の財産の状況に重要な影響を与える事象が生じたとき は、その内容(法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の 効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあって は、当該新たな最終事業年度の末日後に生じた事象の内容に限る。) 三吸収合併消滅会員商品取引所(法第七十七条第一項において準用する会社法第四百 七十五条(第一号及び第三号を除く。)の規定により清算をする会員商品取引所(以 下「清算会員商品取引所」という。)を除く。)において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、吸収合併消滅会員商品取引所の成立の日)後に重要な 財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状 況に重要な影響を与える事象が生じたときは、その内容(法第百四十四条第四項の会 員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度 が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象 の内容に限る。)四吸収合併が効力を生ずる日以後における吸収合併存続会員商品取引所の債務(法第 百四十四条第五項において準用する法第百二十四条第一項の規定により吸収合併につ いて異議を述べることができる債権者に対して負担する債務に限る。)の履行の見込 みに関する事項 五法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変 更が生じたときは、変更後の当該事項 - 経済産業省
The documents specified by an ordinance of the competent ministry set forth in Article 132, paragraph 3 of the Act shall be as follows (in the case of certifications issued by a public agency, limited to documents prepared within three months prior to the date of filing the application): (i) a document containing the reasons for and contents of entity conversion; (ii) a document specified as follows corresponding to each case: (a) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a foreign national: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, and a sworn, written statement by that person that such person is not subject to any of the provisions of Article 15, paragraph 2, item 1 (a) to (k) of the Act; (b) in the case where an officer of an Incorporated Commodity Exchange after Entity Conversion is a juridical person: a certificate of the registered matters of said officer, a document containing the history thereof, and a sworn, written statement by that person that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (l) of the Act; (c) in the case where an officer of an Incorporated Commodity Exchange after - 80 - Entity Conversion is neither a foreign national nor a juridical person: a Copy of the Residence Certificate, etc. of said officer, the curriculum vitae, a certificate of a public agency that such person is not subject to the provisions of Article 15, paragraph 2, item 1 (a) or (b) of the Act, and a sworn, written statement by that person that such person is not subject to any of the provisions of (c) to (k) of the same item; (iii) minutes of a general meeting of the members which approved the entity conversion plan; (iv) Settlement Related Documents, etc. for the most recent business year; (v) a document proving the amount of the existing net assets; (vi) when issuing Shares of Stock Issued upon Entity Conversion pursuant to the provisions of Article 129, paragraph 1 of the Act, the following documents: (a) a document proving an application to subscribe for the Shares of Stock Issued upon Entity Conversion; (b) when making money the object of the contribution, a document stating that payment was made pursuant to the provisions of Article 131-3, paragraph 1 of the Act; (c) when making property other than money the object of the contribution, the following documents: 1. when an inspector has been appointed: a document containing the investigation report by said inspector and its annexed documents; 2. in the case set forth in Article 207, paragraph 9, item 3 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document proving the market price of the Securities; 3. in the case set forth in Article 207, paragraph 9, item 4 of the Company Act - 81 - as applied mutatis mutandis pursuant to Article 131-6 of the Act: a document containing the certification prescribed in the same item and its annexed documents; 4. in the case set forth in Article 207, paragraph 9, item 5 of the Company Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: the account book stating the monetary claim set forth in the same item; (d) when there has been a court judgment on a report by an inspector: a transcript of said judgment; (vii) a document that states that a public notice or a notification under Article 124, paragraph 2 of the Act has been given; and when a creditor has made an objection, documents that state that the liabilities have been repaid or a reasonable collateral has been provided to said creditor or reasonable property has been deposited in trust for the purpose of repaying the liabilities to said creditor, or that said entity conversion is not likely to harm said creditor;(viii) a document stating the status of securing employees who have the knowledge and experience pertaining to the business of a Commodity Exchange and the status of the assignment of such employees; (ix) a document that contains major shareholders’ names, addresses or residences, nationalities and occupations (in the case where a shareholder is a juridical person or other organization, its trade name or name, the location of its head office or principal office, and the contents of its business), and the number of voting rights they hold.発音を聞く 例文帳に追加
法第百三十二条第三項の主務省令で定める書面は、次に掲げる書面(官公署が証明する 書面の場合には、認可の申請の日前三月以内に作成されたものに限る。)とする。一組織変更の理由及び内容を記載した書面 二次に掲げる場合に応じ、それぞれ次に定める書面 イ組織変更後株式会社商品取引所の役員が外国人である場合当該役員の住民票の 写し等、履歴書及びその者が法第十五条第二項第一号イからルまでのいずれにも 該当しないことを誓約する書面 ロ組織変更後株式会社商品取引所の役員が法人である場合当該役員の登記事項証 明書、沿革を記載した書面及び法第十五条第二項第一号ヲに該当しないことを誓 約する書面 ハ組織変更後株式会社商品取引所の役員が外国人又は法人でない場合当該役員の 住民票の写し等、履歴書、その者が法第十五条第二項第一号イ及びロに該当しな い旨の官公署の証明書並びにその者が同号ハからルまでのいずれにも該当しない ことを誓約する書面 三組織変更計画を承認した会員総会の議事録 四直前事業年度の決算関係書類等 五現に存する純資産額を証する書面 六法第百二十九条第一項の規定により組織変更時発行株式を発行するときは、次に掲 げる書面 イ組織変更時発行株式の引受けの申込みを証する書面 ロ金銭を出資の目的とするときは、法第百三十一条の三第一項の規定による払込み があったことを証する書面 ハ金銭以外の財産を出資の目的とするときは、次に掲げる書面 (1) 検査役が選任されたときは、検査役の調査報告を記載した書面及びその附 属書類 (2) 法第百三十一条の六において準用する会社法第二百七条第九項第三号に掲 げる場合には、有価証券の市場価格を証する書面 (3) 法第百三十一条の六において準用する会社法第二百七条第九項第四号に掲 げる場合には、同号に規定する証明を記載した書面及びその附属書類 (4) 法第百三十一条の六において準用する会社法第二百七条第九項第五号に掲 げる場合には、同号の金銭債権について記載された会計帳簿 ニ検査役の報告に関する裁判があったときは、その謄本 七法第百二十四条第二項の規定による公告及び催告をしたこと並びに異議を述べた債 権者があるときは、当該債権者に対し弁済し若しくは相当の担保を提供し若しくは当 該債権者に弁済を受けさせることを目的として相当の財産を信託したこと又は当該組 織変更をしても当該債権者を害するおそれがないことを証する書面 八商品取引所の業務に関する知識及び経験を有する従業員の確保の状況並びに当該従 業員の配置の状況を記載した書類 九主要な株主の氏名、住所又は居所、国籍及び職業(株主が法人その他の団体である 場合には、その商号又は名称、本店又は主たる事務所の所在の場所及び営んでいる事 業の内容)並びに保有する議決権の数を記載した書面 - 経済産業省
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