policy liabilitiesとは 意味・読み方・使い方

To provide an accounting method which clarifies liabilities incurred by the people and resources available in the future, and which can support the decision making on a policy level.例文帳に追加

本発明の課題は、国民が将来負担するべき負債や将来利用可能な資源を明確にして、政策レベルの意思決定を支援できる会計処理方法および会計処理を行うためのプログラムを記録した記憶媒体を提供することである。 - 特許庁

(ii) An amount obtained by multiplying a assessment rate by an amount calculated pursuant to the provision of a Cabinet Office Ordinance or Ordinance of the Ministry of Finance as the amount of liabilities that should be reserved to be allocated to the payment of policy reserve and any other Insurance Claims, etc., by each membership at the end of the business year.発音を聞く 例文帳に追加

二　各会員の事業年度末における責任準備金その他の保険金等の支払に充てるために留保されるべき負債の額として内閣府令・財務省令で定めるところにより算定した額に、負担金率を乗じて得た額 - 日本法令外国語訳データベースシステム

Furthermore, in light of the ongoing "Reform of Government Assets and Liabilities," "Reform of Special Accounts" and so on, we will reduce the balance of outstanding government bonds by withdrawing 9.8 trillion yen out of the Interest Rate Volatility Reserves in the Fiscal Investment and Loan Program (FILP) Fund. This measure will lead to underscoring, both domestically and to other countries, Japan's policy stance to pursue fiscal consolidation.例文帳に追加

また、資産・債務改革、特別会計改革等を踏まえ、財政投融資特別会計の準備金のうち九・八兆円を国債の償還に充てることにより、国債残高を圧縮しており、こうした取組により、内外に我が国が財政健全化を進めていく姿勢を示すものとなっております。 - 財務省

(i) The amount specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the amount of liabilities that should be reserved to be allocated to the payment of policy reserve and any other insurance claim, etc. (referred to as the "Specified Policy Reserve, etc." in the following item and Article 270-5, paragraph (2)) pertaining to the insurance contracts pertaining to that Bankrupt Insurance Company, which falls under the insurance contract specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (hereinafter referred to as "Covered Insurance Contract"), multiplied by the rate specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance by taking into consideration the kind of Covered Insurance Contract, expected interest rate, other content, etc.;発音を聞く 例文帳に追加

一　当該破綻保険会社に係る保険契約のうち内閣府令・財務省令で定める保険契約に該当するもの（以下「補償対象契約」という。）に係る責任準備金その他の保険金等の支払に充てるために留保されるべき負債として内閣府令・財務省令で定めるもの（次号及び第二百七十条の五第二項において「特定責任準備金等」という。）の額に、補償対象契約の種類、予定利率その他の内容等を勘案して内閣府令・財務省令で定める率を乗じて得た額 - 日本法令外国語訳データベースシステム

(i) The amount obtained by multiplying the sum total of the amount of the policy reserve pertaining to those insurance contracts of the Bankrupt Insurance Company which meet the requirements for insurance contracts to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance (referred to as "Covered Insurance Contracts in the Special Provision Period" in the following item and the following paragraph) and any other amount to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance as the liabilities to be retained for allocation to the payment of Insurance Claims, etc. (referred to as "Specified Policy Reserve, etc." in that item and that paragraph) by the ratio to be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance;発音を聞く 例文帳に追加

一　当該破綻保険会社に係る保険契約のうち内閣府令・財務省令で定める保険契約に該当するもの（次号及び次項において「特例期間補償対象契約」という。）に係る責任準備金その他の保険金等の支払に充てるために留保されるべき負債として内閣府令・財務省令で定めるもの（同号及び同項において「特定責任準備金等」という。）の額に、内閣府令・財務省令で定める率を乗じて得た額 - 日本法令外国語訳データベースシステム

Examples include the following information included in the Annual Report: 1) "Major financial data proceedings" under the "company overview" section; 2) "Business results," "production, orders received, and sales," "research and development" and "analysis of financial condition and results of operation" under the "business condition" section; 3) "Facilities and equipment"; 4) "Stock information," "treasury stock repurchases," "dividend policy" and "corporate governance" under the "company information" section; 5) "Major assets and liabilities" and "other" under the "financial information" section; 6) "Corporate bonds guaranteed" under the "information on guarantors" section; 7) Information derived from data presented in the financial statements in "information on indices and others."発音を聞く 例文帳に追加

例えば、有価証券報告書の記載事項中、「企業の概況」の「主要な経営指標等の推移」の項目、「事業の状況」の「業績等の概要」、「生産、受注及び販売の状況」、「研究開発活動」及び「財政状態及び経営成績の分析」の項目、「設備の状況」の項目、「提出会社の状況」の「株式等の状況」、「自己株式の取得等の状況」、「配当政策」及び「コーポレート・ガバナンスの状況」の項目、「経理の状況」の「主要な資産及び負債の内容」及び「その他」の項目、「保証会社情報」の「保証の対象となっている社債」の項目並びに「指数等の情報」の項目のうち、財務諸表の表示等を用いた記載が挙げられる。 - 金融庁

Examples include the following information included in the Annual Securities Report: 1) "Major financial data proceedings" under the "company overview" section; 2) "Business results," "production, orders received, and sales," "risks of business, etc.," "research and development" and "analysis of financial position, operating results, and cash flows" under the "business condition" section; 3) "Facilities and equipment"; 4) "Stock information," "treasury stock repurchases," "dividend policy" and "corporate governance" under the "company information" section; 5) "Major assets and liabilities" and "other" under the "financial information" section; 6) "Corporate bonds guaranteed" under the "information on guarantors" section; 7) Information derived from data presented in the financial statements in "information on indices and others."発音を聞く 例文帳に追加

例えば、有価証券報告書の記載事項中、「企業の概況」の「主要な経営指標等の推移」の項目、「事業の状況」の「業績等の概要」、「生産、受注及び販売の状況」、「事業等のリスク」、「研究開発活動」及び「財政状態、経営成績及びキャッシュ・フローの状況の分析」の項目、「設備の状況」の項目、「提出会社の状況」の「株式等の状況」、「自己株式の取得等の状況」、「配当政策」及び「コーポレート・ガバナンスの状況等」の項目、「経理の状況」の「主要な資産及び負債の内容」及び「その他」の項目、「保証会社情報」の「保証の対象となっている社債」の項目並びに「指数等の情報」の項目のうち、財務諸表の表示等を用いた記載が挙げられる。 - 金融庁