loan provisionsとは 意味・読み方・使い方

(i) Does the institution actually implement write-offs and loan loss provisions appropriately in accordance with the Write-off/Loan Loss Provision Standards with a method listed in Attachment 2?発音を聞く 例文帳に追加

（ⅰ）別表２に掲げる方法により、実際の償却・引当額の算定が償却・引当基準に則って適切に行われているか。 - 金融庁

(12) When the State has provided a loan to a prefecture pursuant to the provisions of paragraph (9) of the Supplementary Provisions, it shall subsidize an amount equivalent to said loan under the provisions of Article 75, paragraph (2) with regard to the operations subject to said loan, and said subsidy shall be provided by way of delivering an amount equivalent to the reimbursement money for said loan at the time of the reimbursement of said loan.発音を聞く 例文帳に追加

１２　国は、附則第九項の規定により都道府県に対し貸付けを行つた場合には、当該貸付けの対象である事業について、第七十五条第二項の規定による当該貸付金に相当する金額の補助を行うものとし、当該補助については、当該貸付金の償還時において、当該貸付金の償還金に相当する金額を交付することにより行うものとする。 - 日本法令外国語訳データベースシステム

Chapter X Special Provisions on Home Loan Claims (Article 196 to Article 206)発音を聞く 例文帳に追加

第十章　住宅資金貸付債権に関する特則（第百九十六条—第二百六条） - 日本法令外国語訳データベースシステム

- Appropriateness of the process of posting write-offs and loan loss provisions based on self-assessment results発音を聞く 例文帳に追加

・ 自己査定結果を踏まえた償却・引当計上プロセスの適切性 - 金融庁

strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information;発音を聞く 例文帳に追加

より広範な信用情報を取り込むことで、貸倒引当金に関する会計上の認識を強化する。 - 財務省

6 The "Write-Off/Loan Loss Provision Management Division, etc." refers to divisions equipped with functions necessary for implementing write-offs and loan loss provisions appropriately and established as necessary according to the scales and natures of the financial institution, including the Write-Off/Loan Loss Provision Management Division and divisions in charge of calculating the write-off and loan loss provision amounts and verifying the write-offs and loan loss provisions that are independent from Sales- and Account Settlement-Related Divisions.発音を聞く 例文帳に追加

6償却・引当管理部門等とは、償却・引当管理部門、営業関連部門及び決算関連部門から独立した償却・引当の算定部門、営業関連部門及び決算関連部門から独立した償却・引当の検証部門等、金融機関の規模・特性に応じて設置された、償却・引当を適切に実施するための機能を担う部門のことをいう。 - 金融庁

6 The "Write-Off/Loan Loss Provision Management Division, etc." refers to divisions equipped with functions necessary for implementing write-offs and loan loss provisions appropriately and established as necessary according to the scale and nature of the financial institution, including the Write-Off/Loan Loss Provision Management Division and divisions in charge of calculating the write-off and loan loss provision amounts and verifying the write-offs and loan loss provisions that are independent from Sales and Account Settlement-Related Divisions.例文帳に追加

6 償却・引当管理部門等とは、償却・引当管理部門、営業関連部門及び決算関連部門から独立した償却・引当の算定部門、営業関連部門及び決算関連部門から独立した償却・引当の検証部門等、金融機関の規模・特性に応じて設置された、償却・引当を適切に実施するための機能を担う部門のことをいう。 - 金融庁

- In the process of examining the appropriateness of the results of write-offs and loan loss provisions, the inspector should precisely grasp the actual status of the development of the write-off/loan-loss provision system, the actual status of reporting of the results of write-off/loan-loss provisions to the Board of Directors and the actual status of internal audits and audits by corporate auditors and accounting auditors of the status of the development of the write-off/loan-loss provisions system.発音を聞く 例文帳に追加

・償却・引当結果の適切性の検証過程において、償却・引当体制の整備等の状況、償却・引当結果の取締役会への報告状況、償却・引当体制の整備等の状況等の内部監査、監査役及び会計監査人による監査状況について、実際にどのように行われているかを的確に把握する。 - 金融庁