「NET PROFIT」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

The separation between the numeric value of the net profit before tax and the monetary of the actual available assets is reduced within a certain time period from three years to six years by borrowing the money from the banking establishment and conclusion of the insurance contract in the same fiscal year.例文帳に追加

金融機関からの借入金と保険契約締結を同一会計年度に行うことで、３年〜６年の一定期間内に税引前純利益の数値と、実際の流動資産の額との乖離を縮小する。 - 特許庁

In cooperation with NPOs and other companies, Sumitomo Chemical uses the profit from the mosquito net for securing school buildings, facilities for providing meals at primary and middle schools, teaching materials, and accommodations for school teachers in Africa. As of March 2008, seven such facilities were established.例文帳に追加

さらに、NPOや他社とも協力し、この蚊帳の収益でアフリカ各国の小中学校の校舎・給食設備の建設、教材・先生の宿舎の確保等に取り組み、2008年3月時点で既に7件が完成している。 - 経済産業省

As for the financial results of major financial institutions in the first quarter of fiscal 2008, as you know, their net core business profits generally dropped by 20 to 30% year-on-year, and many banks posted a decline in net profit, too. 例文帳に追加

それから、金融機関について申し上げますと、主要行等の平成20年の第1四半期のこの数字につきましては、ご案内のとおりかと思いますが、実質業務純益が前年同期比で概ね2～3割の減益となっていると、また最終的な利益、当期純利益についても、減益となっている銀行が多いのも確かだと思っております。 - 金融庁

Section 1 showed that SMEs that aggressively engage in research and development tend to have a high ratio of operating profit to net sales. This information seems to indicate that SMEs that carry out research and development to produce their own original, patentable technology or products tend to enjoy high profit margins, and that the patent system, including overseas patents, protects the intellectual property rights of SMEs from infringement and appears to contribute to maintaining their profit margins.例文帳に追加

第1節では、研究開発を積極的に行っている中小企業は、売上高営業利益率が高い傾向にあることを示したが、こうした結果も総合すると、研究開発等を通じ、保有特許の対象である独自の技術や製品を開発した中小企業は、利益率が高い傾向にあり、また、海外特許を含めた特許制度が、中小企業の知的財産の侵害を防ぎ、中小企業の利益率の維持に寄与している可能性も示唆していると考えられる。 - 経済産業省

To provide a device rubbing off substances clogging in a mesh of a kitchen sink basket, and a method automatically installing and exchanging a clogging solving purifying agent and requiring no installing space, and to obtain a profit of the above mentioned device and method, and an effect of using a net bag holder 5.例文帳に追加

流し台バスケット４の網目に詰まった物質を擦り取る装置、目詰まり解消の浄化剤使用に際し設置と交換が自動的に行なわれ且つ特段の設置場所を不要とする方法、上記２方法併用の利益、網袋保持具５利用の効果。 - 特許庁

When comparing the changes in the per capita net profit by foreign M&A companies in the manufacturing industry (average of the figures at the time of entry and the latest (average of 2002-2004)) with the industry average in Japan, foreign M&A companies show a greater increase, indicating that M&A contributes greatly to business improvement.例文帳に追加

製造業におけるM&A外資系企業の「一人当たり純利益」の変化（参入時と直近（2002年～2004年平均））を、我が国産業平均と比較すると、M&A外資系企業の上昇幅の方が大きく、M&Aによる業績向上が大きいことが分かる。 - 経済産業省

It would be too early to say anything definitive regarding the financial results of major banks for the first quarter of fiscal 2008, or the April-June period, as some banks have not yet announced their results. However, according to the results so far announced, net core business profits generally dropped by 20-30% year-on-year, and many banks also posted a decline in net profit. 例文帳に追加

主要銀行等の平成20年度第1四半期、4月―6月期の決算でございますが、未だ公表していない銀行もございますので確定的なことを申し上げる段階ではないですけれども、少なくともこれまでに公表された決算を見てみますと、傾向としては実質業務純益が前年同期比で概ね2～3割程度の減益となっていまして、また当期純利益についても減益となっている銀行が多いという状況でございます。 - 金融庁

In order to determine the final gain of Japan’s external assets, it is important to see the impact of exchange fluctuations and the rise and fall of net external assets in terms of stock adding the dimension of appraisal profit or loss of the assets, in addition to the trend of income balance in terms of flow. Because of statistical constraints, accurately grasping the “capital gain” or “capital loss” of net external assets is difficult. However, we can infer the trend.例文帳に追加

我が国の対外資産の最終的な収益を見るためには、フロー面での所得収支の動向に加えて、為替変動の影響や、資産評価損益を加味したストック面での対外純資産の増減を見ることも重要である。このような対外純資産の「キャピタルゲイン」、「キャピタルロス」については、統計上の制約もあり、正確に把握することは困難であるが、ここではその動向を推察することとしよう。 - 経済産業省

Also, I would like to reiterate that if replenishment of the FSO is required in the future, the IDB, as the largest cooperative for assisting economic development and poverty reduction in the region, should also make utmost contribution by transferring net profit of the Ordinary Capital (OC) to the FSO. 例文帳に追加

また、将来、FSOの増資が必要となった場合には、域内の経済発展・貧困削減の支援を目的とするコーポラティブ（協同組合）であるIDB自身が、通常資金（OC）からFSOへの純益移転という形で、最大限の貢献を行うことが極めて重要であることを強調しておきたいと思います。 - 財務省

However, based on the final return on external investments, including latent profit or loss of the assets, some years show negative figures. In other words, appraisal loss of the assets exceeds income surplus in some years. There are even years when net external assets declined in spite of the current account surplus.例文帳に追加

しかし、これを資産の含み損、含み益を考慮した最終的な対外投資収益の面から見ると、年によってはマイナス、すなわち所得収支の黒字を資産の評価損が上回っている年があり、経常収支黒字にかかわらず対外純資産が減少している年すらあることが分かる。 - 経済産業省

(iv) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen. 例文帳に追加

四　当該共同新設分割をしようとする会社のうち、いずれか一の会社（重要部分承継会社に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（重要部分承継会社に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム

Although still insufficient compared with large enterprises, profitability at SMEs is thus at its highest level in a decade, whether measured in terms of the ratio of ordinary profit to net sales or the breakeven point ratio, and profitability overall has returned to a level almost on a par with what it was before the bubble (Figs. 1-1-36, 1-1-37). 例文帳に追加

この結果、依然として大企業に比べて十分とは言えないものの、中小企業の収益性は、売上高経常利益率の高さで見ても損益分岐点比率の低さで見ても、ここ十年来の最高の状態となっており、全体的に見て、バブル発生前の水準にほぼ匹敵する水準に戻ってきている（第1-1-36図、第1-1-37図）。 - 経済産業省

(5) The provisions of the preceding three paragraphs shall apply mutatis mutandis to any foreign corporation which intends to become a party to a joint incorporation-type demerger or an absorption-type demerger. In this case, the terms "sum of total assets" and "net sales recognized in the profit and loss statement which is made together with the latest balance sheet" in paragraphs 2 and 3 shall be deemed to be replaced with "domestic sales". 例文帳に追加

５　前三項の規定は、外国会社が共同新設分割をしようとし、又は吸収分割をしようとする場合に準用する。この場合において、第二項及び第三項中「総資産合計額」及び「最終の貸借対照表と共に作成した損益計算書による売上高」とあるのは、「国内売上高」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(ii) The corporation intends to acquire a substantial part of the business or the whole or a substantial part of the fixed assets used for the business of another corporation in Japan, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet in connection with the subject of such acquisition exceeds the amount provided for by a Cabinet Order, which is not less than one billion yen. 例文帳に追加

二　他の国内の会社の営業の重要部分又は営業上の固定資産の全部若しくは重要部分の譲受けをしようとする場合であつて、当該譲受けの対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム

(4) The provisions of the preceding two paragraphs shall apply mutatis mutandis to the cases where an acquiring corporation intends to acquire the business, etc. of other foreign corporations. In this case, the term "total assets" in item 1 of paragraph 2 and the term "net sales recognized in the profit and loss statement which is made together with the latest balance sheet" in item 2 of paragraph 2 shall be deemed to be replaced with "domestic sales". 例文帳に追加

４　前二項の規定は、譲受会社が他の外国会社の営業等の譲受けをしようとする場合に準用する。この場合において、第二項第一号中「総資産の額」とあり、同項第二号中「最終の貸借対照表と共に作成した損益計算書による売上高」とあるのは、「国内売上高」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Net profit dropped sharply from the previous year. While losses related to non-bank operations decreased, additional losses arose from securitization products, including subprime mortgage-related ones and the write-downs of the value of stockholdings increased. 例文帳に追加

また、最終的な利益、当期純利益につきましては、前期比で大幅に減少ということでございます。これも主だった要因を申し上げますと、一つにはノンバンク関連の損失が前年比で減少した一方で、二つ目にサブプライム・ローン関係を含む証券化商品などに関する損失が発生したこと、そして三つ目に株式の減損が増加した、あるいは与信関係費用が増加したということが挙げられようかと思います。 - 金融庁

According to the financial results announced by the major banks (seven banking groups) by today, November 15, while the results vary from bank to bank, generally speaking, credit-related expenses declined and government bond-related income remained steady. On the other hand, gross financial margins and stock-related income decreased. Consequently, I understand that each group's net profit in the first half to the end of September exceeded its forecast. 例文帳に追加

本日、15日までに公表された主要行等（7グループ）の決算を見ると、各行でばらつきがありますが、全体として言えば、与信関係費用が減少し、国債等債券関係損益が引き続き好調である一方、資金利益や株式等関係損益が悪化する中、平成23年9月末までの最終的な利益、中間期純利益ですけれども、各グループ業績予想を上回っているものと承知をいたしております。 - 金融庁

(3) The provisions of the preceding paragraph shall apply mutatis mutandis to cases where the stockholding corporation acquires or holds the stocks of a foreign corporation whose net sales appearing in the profit and loss statement prepared simultaneously with the latest balance sheet of its business offices (including the business offices of subsidiaries of the relevant foreign corporation) in Japan (hereinafter referred to as "domestic sales") exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen. 例文帳に追加

３　前項の規定は、株式所有会社が、他の外国会社であつてその国内の営業所（当該外国会社の子会社の営業所を含む。）の最終の貸借対照表と共に作成した損益計算書による売上高（以下「国内売上高」という。）が十億円を下回らない範囲内において政令で定める金額を超えるものの株式を取得し、又は所有する場合に準用する。 - 日本法令外国語訳データベースシステム

As it is necessary for a company to make a certain initial investment if it is to expand business overseas, substantial profitability is required as a precondition. Foreign-owned companies doing business in Japan are also superior in terms of current profit ratio to net sales, compared to Japanese-owned companies doing business overseas, which are regarded as being as profitable as such foreign-owned companies. It is expected that foreign-owned companies' business expansion in Japan would contribute to the enhancement of productivity of Japanese-owned companies (Figure 2-1-3-10).例文帳に追加

企業が海外に進出するには一定の初期投資が必要であり、そのためある程度収益性が高いことが前提となるが、我が国に進出している外資系企業は、同様に収益性が高いと考えられる海外に進出している我が国企業よりも売上高経常利益率が高く、こうした企業の進出が我が国の生産性向上に貢献すると期待される（第2-1-3-10図）。 - 経済産業省

(i) in the case where the total amount of the accounts receivable from a customer and the net difference of Futures Transactions of the customer (limited to those pertaining to current assets) exceeds the total amount of cash and Securities deposited by said customer with regard to Transactions, etc. on the Commodity Market and cash (excluding cash equivalents to profit pertaining to the Transactions on the Commodity Market on said customer's account that have not yet been settled; the same shall apply in the following item) and Securities on said customer's account, the said excess portion; 例文帳に追加

一　委託者未収金及び委託者先物取引差金（流動資産に属するものに限る。）の合計額が商品市場における取引等に関し当該委託者から預託を受けた金銭及び有価証券並びに当該委託者の計算に属する金銭（当該委託者の計算による商品市場における取引であって決済を結了していないものに係る差益金に相当する金銭を除く。次号において同じ。）及び有価証券の合計額を超える場合における当該超える部分 - 日本法令外国語訳データベースシステム

(iii) The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a substantial part succession corporation), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item); 例文帳に追加

三　当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限る。）に係る総資産合計額が十億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（重要部分承継会社に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超えるとき（前号に該当するときを除く。）。 - 日本法令外国語訳データベースシステム

(iv) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a substantial part succession corporation), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen (excluding cases that fall under the previous item). 例文帳に追加

四　当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（重要部分承継会社に限る。）の当該分割の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超え、かつ、分割によつて営業を承継しようとする会社に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超えるとき（前号に該当するときを除く。）。 - 日本法令外国語訳データベースシステム

Some banks have yet to announce their financial results for the fiscal year ended in March 2008. The results announced so far show that net core business profits, which represent profits from banks' core operations, decreased slightly from the previous year due to factors such as: 1) a limited improvement in profit margins and a limited increase in the balance of outstanding loans, 2) a decrease in fee revenue due to the deterioration of market conditions, and 3) an increase in expenses on forward-looking measures. 例文帳に追加

主要行等の平成20年３月期決算については、まだ公表していない銀行が存在しているわけですが、これまでに公表された結果をみてみますと、まず、本業の利益を示す実質業務純益は、第一に利ざやの改善、貸出残高の増加がともに限定的であったこと、第二に、市況の悪化により手数料収入が減少したこと、第三に、他方で将来をにらんだ前向きな支出などにより経費が増加したこと、などから、前期比で微減となっていると承知しております。 - 金融庁

(i) in the case where the total amount of the accounts receivable from a customer and the net difference of Futures Transactions of the customer (limited to those pertaining to current assets) exceeds the total amount of cash and Securities deposited by said customer pertaining to Transactions, etc., on the Commodity Market and cash (excluding cash equivalents to profit pertaining to the Transactions on the Commodity Market on said customer’s account that have not yet been settled; the same shall apply in the following item) and Securities on said customer’s account, the said excess portion; 例文帳に追加

一 委託者未収金及び委託者先物取引差金（流動資産に属するものに限る。）の合計額 が商品市場における取引等に関し当該委託者から預託を受けた金銭及び有価証券並 びに当該委託者の計算に属する金銭（当該委託者の計算による商品市場における取 引であって決済を結了していないものに係る差益金に相当する金銭を除く。次号に おいて同じ。）及び有価証券の合計額を超える場合における当該超える部分 - 経済産業省

(26) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5(4)(vi) of the Act and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph, where the said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2(xiii) of the Corporation Tax Act conducted by the said domestic corporation out of the value of the total assets on the final day of the relevant business year. 例文帳に追加

２６　当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

As for Japan Post Group’s consolidated financial results in fiscal 2010, recurring revenues dropped 6.9%, recurring profit declined 5% and net profit fell 7.7%. Although I will not go into further details, both revenues and profits declined. As I have been telling you and stating in the Diet, since Japan Post was split into five companies, the financial foundation of each company has weakened considerably. In addition, the total volume of mail delivered, the amount of outstanding postal savings and the amount of postal insurance assets, which constitute the foundation of the postal businesses, have been declining over the past 10 years or so. Regrettably, the latest financial results indicate that the foundation of the postal businesses is weakening further. 例文帳に追加

前々から申しておりましたように、また国会でも答弁しておりますように、日本郵政グループの22年度連結決算でございますが、色々数字はございますが、経常収益はマイナス6.9％、経常利益がマイナス5％、詳しいことは言いませんけれども、当期純利益がマイナス7％、いずれも減少しているわけでございまして、減収・減益の状況でございまして、非常に私が申しておりますように、5分社化しまして、一つひとつの財務基盤が非常に脆弱になってきたということを申しております。また、郵政事業の経営基盤の根本とも言うべき、総引受郵便物数、それから郵便貯金残高及び簡易保険の資産が、いずれもこの10年程度の間で減少傾向となっておりまして、さらに一層、郵政事業の経営基盤が脆弱となるところを、残念ながら今度の決算は示しているところだというふうに思っております。 - 金融庁

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.例文帳に追加

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。 - 経済産業省

(ii) The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a corporation that intends to have the corporation incorporated through such joint incorporation-type demerger acquire a substantial part of its business (hereinafter in this paragraph "substantial part succession corporation")), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen; 例文帳に追加

二　当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限る。）に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（当該共同新設分割で設立する会社にその営業の重要部分を承継させようとするもの（以下この項において「重要部分承継会社」という。）に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム

(iii) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a corporation that intends to alienate a substantial part of its business through such absorption-type demerger (referred to in the following item as "substantial part succession corporation")), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen; 例文帳に追加

三　当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（当該吸収分割でその営業の重要部分を承継させようとするもの（次号において「重要部分承継会社」という。）に限る。）の当該分割の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超え、かつ、分割によつて営業を承継しようとする会社に係る総資産合計額が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム

As you know, we require that banks, whose capital base has been strengthened through the injection of public funds under the Act concerning Emergency Measures for Early Strengthening of Financial Functions, draw up management enhancement plans that include measures to secure the financial resources necessary for the repayment of public funds. Our basic approach is to encourage financial institutions to exercise self-discipline by requiring the submission of reports on the implementation of such plans and by disclosing the results. According to the guidelines concerning management enhancement plans, if a financial institution fails to meet targets included in its plan - for example, if its net profit is more than 30% lower than the target - the FSA will demand the submission of a report explaining reasons for the shortfall and other matters and consider the possibility of issuing a business improvement order based on close examination of the report. 例文帳に追加

ご案内のとおり、早期健全化法に基づく公的資本増強行に対しては、公的資金の返済財源を確保するための方策等を盛り込んだ、経営健全化計画というものを策定していただいているわけですが、その履行状況について報告を求め、これを公表することにより、金融機関自身による自己規正を促すという対応を基本としております。計画未達に対しましては、ガイドラインで「当期利益の実績が健全化計画に比べて、「3割以上下振れ」などの要件に該当した場合には、下振れの理由等について報告を徴求し、精査した上で業務改善命令の発動を検討する」というふうにされているわけであります。 - 金融庁

When the Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from said changes of contributions paid by Members; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、 当該各号に定める額とする。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額（（１）に掲げる額から（２）に掲げる額を減じて得た額（当 該額が零未満である場合にあっては、零）をいう。以下この条において同じ。）の 範囲内で、吸収合併存続会員商品取引所が吸収合併契約の定めに従い定めた額（零 以上の額に限る。）（１） 吸収合併対象純資産額（吸収合併対象財産（資産に限る。）に付すべき価 額から吸収合併対象財産（負債に限る。）に付すべき価額を減じて得た額をいう。）（２） 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額（吸収合併存続会員商品取引所の出資以外の吸収合併対価が存しない場合 にあっては、零）二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 号ロに掲げる額を減じて得た額の範囲内で、吸収合併存続会員商品取引所が吸収 合併契約の定めに従い定めた額（零以上の額に限る。） 三吸収合併後資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて 得た額 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産額 - 経済産業省

When Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount of the net assets subject to an Incorporation-Type Merger of Members’ Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。）の出資金の額 ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零）から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 （零以上の額に限る。）三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零） ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額 - 経済産業省

As you just mentioned, many major banks posted a substantial increase in earnings for the April-June quarter. The financial results of all major banks and other financial institutions for the quarter ended June 30, 2010 became available to the public by last Friday, on July 30. As pointed out just now, the financial results of major banks for the quarter ended June 30 released to the public recently revealed that their gross financial margin—which, as you know, is the profit margin—decreased, whereas market-related revenue such as proceeds from selling and purchasing of government bonds and other such financial instruments increased, while service revenue such as sales commission of investment trusts recovered. In addition, credit-related expenses decreased, as relatively few large-scale corporate bankruptcies during the April-June quarter brought about the decrease in the allowance for doubtful accounts, write-offs and so forth. I believe these factors made a positive contribution, and by and large, resulted in an increase in net income on a year-on-year basis. 例文帳に追加

今ご指摘のように、主要行の4-6月期の決算、実は多くの大幅増益となったということでございますが、主要行等の平成22年度の6月期決算は先週の金曜日でございますが、7月30日までに出揃ったところでございますが、今もご指摘のように今般公表された主要行の6月期決算では、資金利益が落ち込む一方、これはご存じのように利ざやですね、落ち込む一方、投資信託の販売手数料など、役務収益が回復している中、国債等の売買といった市場関連収益の増加のほか、与信関連費用が減少したことにより、これはご存じのように大型の会社の倒産というのが比較的この期（4-6月期）少なかったし、まあ、そういったこともございまして、それからそういったことの貸倒引当金、それから償却等が減りましたので、そんなことがプラスに働いたのではないかと思っておりますけれども、最終的な利益は前年同月比ではおおむね増収となりました。 - 金融庁

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock. 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省