「負債率」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

との観点から、今回のフィールドテストでは、割引率に非流動性プレミアム7を加味した場合の保険負債も計算することとした例文帳に追加

From this viewpoint, it was requested in the field tests that insurance liabilities be also calculated based on the discount rate adjusted for the illiquidity premium  - 金融庁

〔1〕流動負債の減少による財務バランスの改善：支払手形がなくなったことで、自己資本比率が上昇するなどの効果が得られた。例文帳に追加

(1) Improved financial balance by decreasing current liabilities: The company increased its capital-to-asset ratio by eliminating its bills payable. - 経済産業省

人員構成の変化や給与のベースアップなど負債構造の変化による退職給付債務のデュレーション変化をどのように把握すればよいかという問題に対応すべく、割引率の前提が長期的に一定とならない負債を対象としたリスク分析に広く応用できる実用的な負債予測システムを開発することである。例文帳に追加

To provide a practical debt forecasting system widely applicable to risk analyses aimed at debts where the assumption of discount rate is not constant over a long period, to deal with the issue of how to grasp the duration changes of retirement benefit debts caused by changes in personnel organization and changes in debt structures, such as a raise of the wage base. - 特許庁

対外総資産と総負債が1990年代以降急速に拡大してきた中で、米国の対外総資産の多くが直接投資や株式などの形態で保有されている一方、対外総負債は財務省証券や債券、銀行融資の割合が高く、負債と資産のリスク・収益率の差によりキャピタルゲインを得ている構図となっている。例文帳に追加

In a situation in which total foreign assets and total foreign debts increased rapidly after the 1990s, as most of American total foreign assets are held in the form of direct investment or stock acquisition. On the other hand, a high percentage of total foreign debts exist in the form of treasury notes, bonds and bank loan. It is a composition for obtaining capital gain by differences in risk / rate of return between debt and assets. - 経済産業省

平成18年10月のIAIS「資産負債管理に関する基準」及び本年4月のソルベンシー・マージン比率の算出基準等に関する検討チームの報告書を踏まえて、各保険会社の資産負債管理及びリスク管理態勢の現状及び今後の方向性を検証する。例文帳に追加

In consideration of the Standard on Asset Liability Management published by IAIS in October 2006 and the report published by the study team on solvency margin ratio calculation standards in April 2007, the FSA will examine the current state, as well as future policies, of asset-liability management and risk management of all insurance companies,.  - 金融庁

ちなみに、企業の資産負債率は、2001年時点で58.3％と依然高い比率を示しており、中国企業、特に国有企業は、依然として間接金融に大きく依存している状況にある（第1-2-28表）。例文帳に追加

Incidentally, the liability to equity ratio for corporations stayed high at 58.3 percent as of the end of　2001, indicating that Chinese companies, in particular SOEs, are still in a situation of having to depend　heavily on indirect financing (Fig. 1.2.28). - 経済産業省

経済価値ベースの保険負債評価については、計算に用いる基礎率等を計算時点において見直すため、計算期間毎に変動等の影響を受けると考えられることから例文帳に追加

As actuarial assumptions used in the economic value-based calculation of insurance liabilities are reviewed at the time of the calculation, the calculation is presumably affected by fluctuations in the assumptions every calculation period.  - 金融庁

個人又は小規模の投資家などに証券又は他の資産又は負債のポートフォリオを費用効率的に構築および管理することを可能にする方法および装置例文帳に追加

METHOD AND APPARATUS OF CONSTRUCTING AND MANAGING SECURITIES, ASSETS, OR PORTFOLIO OF LIABILITIES OF INDIVIDUAL OR SMALL SCALE INVESTOR IN COST EFFICIENT MANNER - 特許庁

国際協力銀行との輸出金融に協調して行う、民間銀行の円建固定金利の協調融資について、この協調融資の運用資産と調達負債の総合的な管理を効率よく行う。例文帳に追加

To efficiently perform the comprehensive administration of the working assets and procured liability of a joint financing of yen basis fixed interest rate by private banks performed jointly with international corporate banks on export credit. - 特許庁

また、2002年度の連結営業利益は過去最高の7,370億円、営業利益率は業界トップレベルの10.8%を達成し、1999年度当初には２兆1,000億円あった連結自動車事業有利子負債は、2002年度末で完全に解消された。例文帳に追加

Nissan achieved a record consolidated operating profit in FY2002 of 737billion yen at an operating profit ratio of 10.8 percent, putting it on the first rung in the industry. The 2.1trillion yen in consolidated interest-bearing automotive debt recorded in early 1999 had by the end ofFY2002 been completely eliminated. - 経済産業省

結果として、負債総額5千万円未満、もしくは、従業員5人未満の企業の倒産が全体に占める比率は、2001年以降に増加している（第1-1-21図）。例文帳に追加

As a result, the percentage of bankruptcies of enterprises with less than 50 million in net debt or less than 5 employees to the total bankruptcies has been increasing since 2001(Fig. 1-1-21). - 経済産業省

推計に際しては、設備投資の有無、流動資産と負債のバランスから見た経常運転資金調達の必要性などの資金需要要因、総資本経常利益率などのパフォーマンスを変数に含めている。例文帳に追加

The variables estimated here include fund demand factors, which indicate the necessity of raising ordinary operating funds seen from the perspective of capital investment demand and the balance of liquid assets and liabilities, as well as performance factors such as the ratio of ordinary profit to total capital. - 経済産業省

ただ、総負債の約 7 割を占める住宅ローンの減少率は足下で鈍化してきており、家計の債務圧縮の動きが減速しつつある可能性が示唆される。例文帳に追加

But, the decreasing rate of mortgage, accounting for about 70% of total liabilities, has recently been slowing down, indicating that the reduction in household debts could have been slowing down. - 経済産業省

米国の対外資産は相対的に収益率の高い直接投資や株式の構成比が高い一方、負債は相対的に利回り低い米国債などの構成比が高い。例文帳に追加

While the composition rates of stock and direct investment whose earning rates are relatively high are high in U.S. external assets, the composition rate of the U.S. Treasury bond whose yields are relatively low is high in U.S. external liabilities - 経済産業省

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例文帳に追加

(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.  - 日本法令外国語訳データベースシステム

4 キャッシュフローの現在価値（「負債－資産」に関するもの）と、割引率が将来の全期間にわたって信頼水準VaR95％の変化幅で一斉に上昇又は下降した場合のキャッシュフローの現在価値との差をリスクとして捉える計算方法である例文帳に追加

4 In this method, the difference between the present value of cash flow (regarding liabilities minus assets) and the present value of cash flow to be obtained if the discount rate rises or declines for the whole of the future insured period based on 95% confidence level VaR is deemed to be the risk.  - 金融庁

なお、今回のフィールドテストでは、簡便のため、金利リスクの対象となる負債について、金利水準によらず解約率を固定する前提で計算するとともに、保証とオプションのコスト及びリスクマージンを除外したが例文帳に追加

In the field tests, for the sake of convenience, interest-rate risk of relevant liabilities was calculated on the assumption of a fixed surrender rate with no regard to the level of market interest rates and the costs of guarantees and options, and the risk margin was excluded from the calculation  - 金融庁

こうした課題のうち、とりわけ、経済価値ベースの保険負債等の計算やリスク測定等における内部モデルの利用といった実務的な課題等については、日本アクチュアリー会や損害保険料率算出機構等の専門組織と連携し、さらに検討を進めていく方針である例文帳に追加

Of the recognized issues and challenges, practical ones, such as the economic value-based calculation of insurance abilities and the use of internal models in risk measurement, the FSA will conduct further examination in cooperation with expert organizations, such as the Institute of Actuaries of Japan and the Non-Life Insurance Rating Organization of Japan.  - 金融庁

リスク管理体制の開示に際して、ソルベンシー・マージン比率規制上のリスク把握と比べて、より進化した内部リスク管理及び資産負債管理を行っているか等の視点から、各保険会社のリスクの特性が適切かつ分かり易く示されているかについて検証する。例文帳に追加

The FSA will examine whether the characteristics of risks faced by insurance companies are shown properly in an easy-to-understand format in the disclosed information pertaining to their risk management frameworks, including whether or not internal risk management and asset-liability management have become more sophisticated than the identification of risks under regulations on the solvency margin ratio.  - 金融庁

税効果会計シミュレーションプログラム６１は、法人税申告書作成プログラム５０によって作成された申告用データから企業会計との一時差異データ等を抽出し、回収可能性のシミュレーションを行ってから法定実効税率の算出を行い、一時差異データ等に法定実効税率を乗じて繰延税金資産・負債の計算を行なう。例文帳に追加

In a tax effect accounting simulation program 61, temporary difference data from corporate accounting are extracted from data for report drawn up by a corporation tax report draw up program 50, recovery possibility is simulated to calculate a legal effective tax rate, and the temporary difference data are multiplied by the legal effective tax rate to calculate the postpone tax property and debt. - 特許庁

継続的な利益ある成長を目指す2004年度までの３か年計画「日産180」は、2001年度比で100万台の販売台数増、連結売上高営業利益率８%以上の達成、連結自動車事業実質有利子負債をゼロにすることの３つをコミットメントしているが、そのうちの２つを初年度（2002年度）に早くも実現している。例文帳に追加

This three-year plan, which aims to achieve sustainable and profitable growth by FY2004, contains three commitments: the achievement of an additional one million units in sales over FY2001, a combined operating profit ratio of over 8 percent and the reduction to zero of consolidated interest-bearing automotive debt. Two of these were swiftly realized in the first year(FY2002). - 経済産業省

具体的には、我が国が2030年に、①対外純資産は経常収支黒字幅の累積によって増加（為替等による損益や固定資産減耗は捨象）し、②所得収支構造の「複線的」構造の実現の結果として、対外資産、対外負債は、資産と負債の比率を維持したまま双方ともに規模を拡大し、③資産種別ポートフォリオの改善の結果、相対的に収益率の高い直接投資の比率が現在の英国並の水準まで拡大し、④地域別ポートフォリオの改善の結果、証券投資のアジア向け投資比率が現在の英国並の水準まで拡大、した場合の所得収支を試算した。例文帳に追加

The estimation for income surplus was made according to the following conditions: (i) net external assets increased by the accumulation of current account surplus (profit and loss due to foreign exchange and depletion of fixed assets are eliminated); (ii) as a result of the “dual-track” income balance structure, both external assets and external debts increased in scale without changing the ratio of assets and debts; (iii) as a result of the improved portfolio by asset type, the share of direct investments with relatively high rates of return expanded to the current UK level; and (iv) as a result of the improved portfolio by region, the share of securities investments in Asia expanded to the current UK level. - 経済産業省

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例文帳に追加

(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.;  - 日本法令外国語訳データベースシステム

３　第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。例文帳に追加

(3) Where the provision of paragraph (1) shall apply, the said domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation and applicable to the amount of equity capital of the said domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said domestic corporation's business, and the size and other details are similar between the two businesses.  - 日本法令外国語訳データベースシステム

３　第一項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等の資本持分及び当該連結法人の自己資本の額に係る各倍数に代えて、当該連結法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。例文帳に追加

(3) Where the provision of paragraph (1) shall apply, the said consolidated corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation and applicable to the amount of equity capital of the said consolidated corporation, a multiple number that is found to be appropriate in light of the percentage specified by a Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the said consolidated corporation's business, and the size and other details are similar between the two businesses.  - 日本法令外国語訳データベースシステム

最終指定親会社告示第３条に基づき連結自己資本規制比率を算出する指定親会社グループに対しては、グループ内における統合的なリスク管理態勢を構築することにより、マーケットリスク相当額算定対象以外の資産及び負債に対する金利リスクや大口信用リスク等、連結自己資本規制比率に反映されないリスクをはじめ、各事業部門等が内包する種々のリスクを総体的・計量的に把握をしているか、例文帳に追加

Supervisors shall check whether financial instruments business groups, which calculate their combined equity capital, etc., by applying the Bank Holding Companies Notice mutatis mutandis, identify the overall quantity of various risks involved in their individual business divisions, including risks not reflected in the consolidated capital-to-asset ratio, such as interest rate risk related to assets and liabilities not included in the calculation of the value of the market risk equivalent and credit risk related to large-lot borrowers, by establishing an integrated control environment for group-wide risk management.  - 金融庁

すなわち、我が国は「経常収支黒字→対外純資産増加→所得収支拡大」という「単線的」構造によって所得収支を拡大してきたのに対し、英国、米国については対外純資産（ストック）は減少しているものの、対内投資と対外投資の双方を拡大しつつ、対外資産収益率と対外負債収益率の格差を収益源とし、所得収支（フロー）の黒字を継続させてきたのであり、「複線的」構造によって所得収支を獲得しているといえる。例文帳に追加

In other words, Japan’s income surplus has expanded on a “single-track” structure, whereby the current account surplus leads to an increase in net external assets, which leads, in turn, to an income surplus expansion. On the other hand, in the UK and the US, the source of income balance is the “dual-track” structure where they have expanded both internal and external investments and profited from the difference between the return rate on external assets and return rate on external debts, thereby maintained income surplus (flow) even though net external assets (stock) have been on the decline. - 経済産業省

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例文帳に追加

(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;  - 日本法令外国語訳データベースシステム

具体的には、国債発行当局において、日々の市場動向を分析するツールとして活用することが考えられるほか、流動性供給入札や買入消却入札といった利回り較差入札への利用可能性もあろう。民間においても、（上記のＡＬＭやリスク管理以外にも、）国債以外の一般債を含めた投資判断のツールとしての利用や、資産・負債の割引現在価値を算出するための公平な割引率としての利用が考えられよう。例文帳に追加

To be more precise, the JGB issuing authority may make use of such model for analysis of 4daily market movement and the application for several auctions to deal with yields gaps such as Auctions for enhanced-liquidity and Buy-back is also possible. In the private sector, it may serve as a tool for investment decision-making of bonds other than the JGB (as well as the ALM and risk controls, as mentioned above), and a fair discount rate to calculate the present values of assets and liabilities.  - 財務省

また、多くの国内企業にとって、有利子負債の削減や資産効率の改善に向けた抜本的な事業再構築が喫緊の課題であり、破綻や経営難に陥った系列企業や取引企業の救済はもとより、新たな事業分野に対して積極的にリスクテイクする余力が乏しい現状の中で、海外からの投資は、豊富なリスク管理のノウハウをいかし、いわゆるリスクマネーの新たな提供者としても期待できる。例文帳に追加

Furthermore, many domestic companies are faced with the pressing issue of having to fundamentally restructure their businesses in order to reduce interest-bearing debt and enhance asset effectiveness. In a situation where there are hardly enough reserves for proactive risk-taking in new business fields, let alone bailouts of affiliated companies (keiretsu) or trading partners that have gone bankrupt or are faced with financial difficulty,foreign investment can be expected to provide new so-called risk money that exploits their wealth of risk management know-how. - 経済産業省

4. 本条第1 項に基づき各組合員に対し財務諸表等を送付する場合、同時に、(ⅰ)当該組合員に帰属すべき収益、費用、資産及び負債等に関して有限責任組合員が税務申告上合理的に必要とする情報を無限責任組合員がその裁量により適切と認める方法により提供し、また、(ⅱ)本契約添付別紙4 に定める計算方法により計算した累積内部収益率の結果を送付するものとする。例文帳に追加

(4) When the General Partner sends to each Partner the Financial Statements pursuant to paragraph (1) of this Article, the General Partner shall, concurrently therewith, (i) provide information concerning profits, expenses, assets and liabilities allocated to the Partner as the Limited Partner reasonably requires for its tax return in such manner as the General Partner in its discretion deems appropriate and (ii) send the results of cumulative internal rate of return calculated in accordance with the method of calculation set forth in Exhibit 4 attached hereto.  - 経済産業省

１０　法第六十六条の五第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする内国法人（以下この項において「適用法人」という。）の当該事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。例文帳に追加

(10) The percentage specified by a Cabinet Order prescribed in Article 66-5(3) of the Act shall be the percentage of the amount of the total liabilities of any other domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a domestic corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said other domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.  - 日本法令外国語訳データベースシステム

１０　法第六十八条の八十九第三項に規定する政令で定める比率は、同項の規定の適用を受けようとする連結法人（以下この項において「適用法人」という。）の当該連結事業年度終了の日以前三年内に終了した同条第三項の事業規模その他の状況が類似する内国法人の各事業年度又は各連結事業年度のうちいずれかの事業年度又は連結事業年度終了の日における総負債の額（当該適用法人が同条第二項の規定の適用を受ける場合にあつては、財務省令で定める金額を控除した残額）の同日における資本金、法定準備金及び剰余金の合計額に対する比率とする。この場合において、当該比率に小数点以下二位未満の端数があるときは、これを切り上げるものとする。例文帳に追加

(10) The percentage specified by a Cabinet Order prescribed in Article 68-89(3) of the Act shall be the percentage of the amount of the total liabilities of a domestic corporation whose business size set forth in paragraph (3) of the said Article and other details are similar to those of a consolidated corporation which seeks the application of the provisions of the said paragraph (hereinafter referred to as an "applicable corporation" in this paragraph) on the final day of any of the said domestic corporation's relevant business years or consolidated business years that ended within three years until the final day of the applicable corporation's relevant consolidated business year (where the said applicable corporation receives the application of the provisions of paragraph (2) of the said Article, the percentage of the remaining amount of the total liabilities after deducting the amount specified by an Ordinance of the Ministry of Finance) against the sum of the amounts of stated capital, statutory reserve, and surplus on the same day. In this case, where there are any fractions after two decimal places, they shall be rounded up.  - 日本法令外国語訳データベースシステム