pension reservesとは 意味・読み方・使い方

(xix) an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;発音を聞く 例文帳に追加

十九　厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令（昭和四十一年政令第三百二十四号）第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会 - 日本法令外国語訳データベースシステム

I understand that the decline in the basic profits is attributable to a decrease in the amount of insurance policies in force due to weak growth in new contracts, a drop in dividend receipts due to the financial market turmoil, and a buildup of reserves related to variable pension plans that guarantee minimum benefits.発音を聞く 例文帳に追加

本業の利益を示す基礎利益の減少要因としては、新規契約獲得の伸び悩みによる保有契約高の減少、金融市場の混乱による利息配当金の減少、そして最低保証付変額年金に関する準備金の積立てなどが影響したと承知いたしております。 - 金融庁

In terms of public pension funds, a recommendation has been made recently that they should be allowed more discretion in management of their reserves and be authorized to invest in alternative assets, so that they are managed in a way suitable for one of the largest pension funds in the world with the view to keeping pension financing in a sound condition, as well as granting more to future pensioners and reducing the burdens of present contributors (“For Reform of Management of Public Pension Funds,” Second Report of the Working Group on Financial and Capital Markets, Expert Committee on Reforms Addressing Globalization, Council on Economic and Fiscal Policy, April 2008). Present obstacles that outright prohibit pension funds from investing in venture capitals should be removed soon.発音を聞く 例文帳に追加

さらに公的年金については、昨今、年金財政の健全化とともに、将来の年金受給額の向上や負担の軽減の観点から、世界最大級の年金基金にふさわしい運用を図るため、積立金の運用の自由度を高め、オルタナティブ投資も投資対象とするべきとの議論（経済財政諮問会議グローバル化改革専門調査会金融・資本市場ワーキンググループ第二次報告「公的年金基金運用の改革に向けて」平成２０年４月）もなされており、ベンチャーキャピタルへの出資がそもそも不可能である現状を早期に解消するべきである。 - 経済産業省

We particularly focus11 on the following:(a) Pension funds that diversified their international investment portfolio and also led to investments in international commodity markets since 2006;(b) "Oil money," wherein working assets grew owing to the sharp rise in crude oil prices;(c) "Foreign reserves" that swelled to enormous scales, particularly in Asian countries;(d) Hedge funds that raise capital through private offerings and manage their assets by various methods;(e) Private equity funds that invest in unlisted companies across borders and support the growth and establishment of these companies15.例文帳に追加

特に、ア）国際分散投資を進め、2006年以降国際商品市場11にも本格投資する年金資金イ）原油価格高騰で運用資金が膨らんだ「オイルマネー」ウ）アジア各国を中心に膨大な規模に膨れあがった「外貨準備」）私募によって資金を集め、多様な手法で運用する「ヘッジファンド」）国境を越えて未公開企業への投資を行い、その企業の成長・再生を支援する「プライベート・エクィテイ・ファンド」が注目される。 - 経済産業省

Factors that are said to be behind those results include the fact that while year-on-year increases in the amounts of their reserves for guaranteed minimum variable pension plan payments brought their basic earnings downwards to 81.4 billion yen, their securities balance turned into the black, recording, for example, 246.2 billion yen in capital gains. I believe that I received a similar question about banks and my observation remains that one of the main factors contributing to their positive figures was the improvement in their securities balance that I have just mentioned, partly due to the fact that government bond prices are up as a result of lower interest rates.発音を聞く 例文帳に追加

この要因としては、前年同期に比べて変額年金の最低保証に係る責任準備金の積み増しがマイナス要因となり、基礎利益が減収これは確か814億円になったものの、一方、有価証券関係の損益が黒字に改善したこと、キャピタル損益2,462億円等が挙げられております。この前、私は銀行についてもこういうご質問をいただいたと思いますが、今、金利が下がって国債の価格が上昇しているということもございますし、金融機関一般にも今の時点においては、通用する話でもございますが、この有価証券の関係の損益が黒字に改善したということが挙げられると思います。 - 金融庁