write-offとは 意味・読み方・使い方

(i) Does the Manager, in accordance with the Self-Assessment Standards and the Write-off/Loan Loss Provision Standards, provide for measures to have the self-assessment and Write-Off/Loan Loss Provision Management Divisions exercise a check-and-balance system in order to ensure that the institution implements write-offs and loan loss provisions appropriately?発音を聞く 例文帳に追加

（ⅰ）管理者は、自己査定基準及び償却・引当基準に基づき適切な自己査定及び償却・引当を行うため、自己査定及び償却・引当管理部門の態勢を整備し、牽制機能を発揮させるための施策を実施しているか。 - 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

- 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

(ii) Have the Managers developed detailed and rational operational procedures (a self-assessment manual and a write-off/loan loss provision manual) in accordance with the Self-Assessment Standards and the Write-off/Loan Loss Provision Standards, in order to ensure an appropriate implementation of self-assessment, write-offs and loan loss provisions?発音を聞く 例文帳に追加

（ⅱ）管理者は、自己査定及び償却・引当の実施の適正を確保するために、自己査定基準及び償却・引当基準にそれぞれ則り、具体的かつ合理的な内容の業務細則（自己査定マニュアル及び償却・引当マニュアル）を策定しているか。 - 金融庁

(iii) Does the institution provide necessary education and guidance to divisions in charge of calculating the write-off and loan loss provision amounts?発音を聞く 例文帳に追加

（ⅲ）償却・引当額の算定を行う部門等に対して、必要な教育・指導が行われているか。 - 金融庁

1 The Asset Assessment Management Divisions are those in charge of controlling self assessment and write-off and loan loss provision.発音を聞く 例文帳に追加

1資産査定管理部門とは、自己査定を管理する部門（自己査定管理部門）及び償却・引当を管理する部門（償却・引当管理部門）のことをいう。 - 金融庁

1 The Asset Assessment Management Divisions are those in charge of controlling self assessment and write-off and loan loss provision.発音を聞く 例文帳に追加

1 資産査定管理部門とは、自己査定を管理する部門（自己査定管理部門）及び償却・引当を管理する部門（償却・引当管理部門）のことをいう。 - 金融庁

Do the Managers review the effectiveness of the self-assessment management system and write-off/loan loss provisions management system in a regular and timely manner or on an as needed basis, and, as necessary, revise the Self-Assessment Standards and Write-off/Loan Loss Provisions Standards as well as the relevant organizational framework, or present the Board of Directors or equivalent organization to the Board of Directors with proposals for improvement?発音を聞く 例文帳に追加

また、定期的に又は必要に応じて随時、自己査定管理態勢及び償却・引当管理態勢の実効性を検証し、必要に応じて自己査定基準及び償却・引当基準並びに組織体制の見直しを行い、又は取締役会等に対し改善のための提言を行っているか。 - 金融庁