provisional amount clauseとは 意味・読み方・使い方

(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

(1) At the end of each business year, with respect to gains and losses resulting from the business of the Partnership, (i) the following shall be allocated to each Partner who participates in each respective Portfolio Investment in proportion to its Percentage Interest concerning such Portfolio Investment: (a) gains and losses resulting from a disposition of such Portfolio Investment, (b) expenses related to such Portfolio Investment and (c) other gains and losses attributable to such Portfolio Investment; and (ii) gains and losses that are not attributable to any Portfolio Investment shall be allocated to each Partner in proportion to its Capital Commitment (or, in the case of management fees as set forth in Article 33(2)(iii), its Capital Contribution); provided, however, that, if such allocation would result in the Interest Amount of any Limited Partner being less than zero (the Interest Amount calculated without application of this proviso clause is hereinafter referred to as the “Provisional Interest Amount”), the Interest Amount of such 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については、(ⅰ)各ポートフォリオ投資の処分からの損益、各ポートフォリオ投資に係る費用その他各ポートフォリオ投資に帰せられる損益は当該各ポートフォリオ投資に参加した各組合員の当該各ポートフォリオ投資に係る対象持分割合に応じて各組合員に帰属し、(ⅱ)いずれのポートフォリオ投資にも帰せられない損益は各組合員の出資約束金額（但し、第33 条第2 項第③号に規定する管理報酬については出資履行金額）の割合に応じて各組合員に帰属するものとする。但し、これによりいずれかの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（かかる本項但書きを適用せずに計算した持分金額を「仮持分金額」という。）には、当該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