「assets and liabilities」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

2. Assets and Liabilities Management 例文帳に追加

２．資産・負債運営 - 金融庁

the ratio between current assets and current liabilities 例文帳に追加

流動資産と流動負債との比 - EDR日英対訳辞書

by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities 例文帳に追加

により被合併法人 - 日本法令外国語訳データベースシステム

- Assets and liabilities denominated in foreign currencies 例文帳に追加

・外貨建ての資産・負債 - 金融庁

2) Appropriate Assets and Liabilities Management 例文帳に追加

適切な資産・負債運営 - 金融庁

- Assets and liabilities denominated in foreign currencies 例文帳に追加

・ 外貨建ての資産・負債 - 金融庁

1. deferred tax liabilities related to assets belonging to tangible fixed assets, intangible fixed assets, or investments and other assets, or liabilities belonging to fixed liabilities; 例文帳に追加

（１）　有形固定資産、無形固定資産若しくは投資その他の資産に属する資産又は固定負債に属する負債に関連する繰延税金負債 - 日本法令外国語訳データベースシステム

1. deferred tax assets related to assets belonging to tangible fixed assets, intangible fixed assets, or investments and other assets or liabilities belonging to fixed liabilities; 例文帳に追加

（１）　有形固定資産、無形固定資産若しくは投資その他の資産に属する資産又は固定負債に属する負債に関連する繰延税金資産 - 日本法令外国語訳データベースシステム

a company that must determine its liabilities and then apportion assets toward discharging the indebtedness 例文帳に追加

解散後の清算状態におかれている会社 - EDR日英対訳辞書

He disclosed his financial statement of assets and liabilities.例文帳に追加

彼は自らの貸借対照表を開示した。 - 旅行・ビジネス英会話翻訳例文

To say what it is they have in terms of assets and liabilities.例文帳に追加

資産や負債の申告をする 必要があります - 映画・海外ドラマ英語字幕翻訳辞書

METHOD AND PROGRAM FOR SUPPORTING MANAGEMENT OF ASSETS AND LIABILITIES, AND SYSTEM例文帳に追加

資産負債管理支援方法、資産負債管理支援プログラムおよび装置 - 特許庁

The risk of the current value (or periodic profit) of assets and liabilities (including off-balance sheet assets and liabilities) being affected by changes in interest rates. 例文帳に追加

金利が変動することによって、資産・負債（オフ・バランスを含む。）の現在価値（又は期間収益）に影響を与えるリスク。 - 金融庁

The risk of the current value (or periodic profit) of assets and liabilities (including off-balance sheet assets and liabilities) being affected by changes in foreign exchange rates. 例文帳に追加

為替レートが変動することによって、資産・負債（オフ・バランスを含む。）の現在価値（又は期間収益）に影響を与えるリスク。 - 金融庁

The risk of the current value (or periodic profit) of assets and liabilities (including off-balance sheet assets and liabilities) being affected by changes in stock prices, stock index prices, etc.. 例文帳に追加

株価、株価指数等が変動することによって、資産・負債（オフ・バランスを含む。）の現在価値（又は期間収益）に影響を与えるリスク。 - 金融庁

Are long-term investments for business relationships and off-balance sheet assets and liabilities also taken into consideration in the setting of limits? 例文帳に追加

政策投資やオフ・バランスも含めて設定されているか。 - 金融庁

Are long-term investments for business relationships and off-balance sheet assets and liabilities also taken into consideration in the setting of limits? 例文帳に追加

策投資やオフ・バランスも含めて設定されているか。 - 金融庁

In the pooling method, assets and liabilities are recorded at their book values.例文帳に追加

持分プーリング法では、資産および負債は帳簿価格で計上される。 - Weblio英語基本例文集

Does the institution have a system in place for assets and liabilities management? 例文帳に追加

ＡＬＭ運営を行うためのシステムを確保しているか。 - 金融庁

Article 16-7 (1) With regard to the amount of deferred tax assets belonging to current assets and the amount of deferred tax liabilities belonging to current liabilities, only the difference shall be indicated as deferred tax assets or deferred tax liabilities in current assets or current liabilities. 例文帳に追加

第十六条の七　流動資産に属する繰延税金資産の金額及び流動負債に属する繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として流動資産又は流動負債に表示しなければならない。 - 日本法令外国語訳データベースシステム

(2) With regard to the amount of deferred tax assets belonging to fixed assets and the amount of deferred tax liabilities belonging to fixed liabilities, only the difference shall be indicated as deferred tax assets or deferred tax liabilities in fixed assets or fixed liabilities. 例文帳に追加

２　固定資産に属する繰延税金資産の金額及び固定負債に属する繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として固定資産又は固定負債に表示しなければならない。 - 日本法令外国語訳データベースシステム

Regarding the economic value-based calculation of insurance liabilities, the FSA has been explaining the significance of comprehensive management of assets and liabilities, and encouraging the calculation of assets and liabilities on an economic-value basis and risk management based on such calculation 例文帳に追加

経済価値ベースの保険負債評価等については、これまで、「保険会社向けの総合的な監督指針」において、資産負債の総合的な管理の意義、並びに経済価値に基づく評価・管理を促してきたが - 金融庁

(xix) Article 62-5 (Transfer of Assets, etc. by Way of Qualified Post-Formation Acquisition of Assets and/or Liabilities Based on Market Value and Inclusion in Gross Profits or Deductible Expenses of Book Value Adjustment Gains or Losses of Shares) of the Act: The qualified post-formation acquisition of assets and/or liabilities prescribed in paragraph (1) of the said Article (hereinafter referred to as the "qualified post-formation acquisition of assets and/or liabilities" in this item) shall be limited to the qualified post-formation acquisition of assets and/or liabilities in which a capital contributing foreign corporation transfers assets or liabilities to a domestic corporation, and where there are book value adjustment losses prescribed in the said paragraph (referred to as "book value adjustment losses" in paragraph (8)), the qualified post-formation acquisition of assets and/or liabilities shall be limited to that satisfying the following requirements: 例文帳に追加

十九　法第六十二条の五（適格事後設立による資産等の時価による譲渡と株式の帳簿価額修正益又は帳簿価額修正損の益金又は損金算入）　同条第一項に規定する適格事後設立（以下この号において「適格事後設立」という。）は、出資外国法人が内国法人に資産又は負債の移転を行う適格事後設立に限るものとし、同項に規定する帳簿価額修正損（第八項において「帳簿価額修正損」という。）がある場合には、次に掲げる要件を満たすものに限るものとする。 - 日本法令外国語訳データベースシステム

2. deferred tax liabilities which are not related to any specified assets or liabilities and are recognized as to be disposed of Within a Year; 例文帳に追加

（２）　特定の資産又は負債に関連しない繰延税金負債であって、一年内に取り崩されると認められるもの - 日本法令外国語訳データベースシステム

2. deferred tax liabilities which are not related to any specified assets or liabilities and are not recognized as to be disposed of Within a Year; 例文帳に追加

（２）　特定の資産又は負債に関連しない繰延税金負債であって、一年内に取り崩されると認められないもの - 日本法令外国語訳データベースシステム

- Market risk is the risk of loss resulting from changes in the value of assets and liabilities (including off-balance sheet assets and liabilities) due to fluctuations in risk factors such as interest rates, foreign exchange rates and stock prices and the risk of loss resulting from changes in earnings generated from assets and liabilities. 例文帳に追加

・ 市場リスクとは、金利、為替、株式等の様々な市場のリスク・ファクターの変動により、資産・負債（オフ・バランスを含む。）の価値が変動し損失を被るリスク、資産・負債から生み出される収益が変動し損失を被るリスクをいう。 - 金融庁

b. Completeness: Whether all assets, liabilities, transactions, and accounting events that should be presented in the financial statements are duly recorded 例文帳に追加

ｂ．網羅性－計上すべき資産、負債、取引や会計事象をすべて記録していること - 金融庁

d. Valuation: Whether assets and liabilities have been recorded in the financial statements in appropriate amounts 例文帳に追加

ｄ．評価の妥当性－資産及び負債を適切な価額で計上していること - 金融庁

(6) The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by a Cabinet Order and is to be deducted from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in Article 66-5(2) of the Act shall be the average balance of liabilities regarding the total liabilities for the relevant business year (limited to those which are to be the cause of payment of interest on liabilities, etc.; the same shall apply in paragraph (10)) which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (where the said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc., such calculated average balance of liabilities shall be the said average balance of assets). 例文帳に追加

６　法第六十六条の五第二項に規定する当該事業年度の総負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。第十項において同じ。）のうち、特定債券現先取引等に係るものに係る平均負債残高（当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高を超える場合には、当該平均資産残高）とする。 - 日本法令外国語訳データベースシステム

2. deferred tax assets which are not related to any specified assets or liabilities and are recognized as to be disposed of Within a Year; 例文帳に追加

（２）　特定の資産又は負債に関連しない繰延税金資産であって、一年内に取り崩されると認められるもの - 日本法令外国語訳データベースシステム

2. deferred tax assets which are not related to any specified assets or liabilities and are not recognized as to be disposed of Within a Year; 例文帳に追加

（２）　特定の資産又は負債に関連しない繰延税金資産であって、一年内に取り崩されると認められないもの - 日本法令外国語訳データベースシステム

- The policy on organizational framework, such as establishment of an organization that comprehensively manages assets and liabilities and participates in the development and implementation of the strategy regarding Assets, Liabilities and Liquidity, etc. (hereinafter referred to as the “Asset and Liability Management [ALM] Committee”) and the authority assigned thereto 例文帳に追加

・ 資産・負債を総合管理し、運用戦略等の策定・実行に関わる組織（以下「ＡＬＭ委員会」という。）の設置、権限の付与等の組織体制に関する方針 - 金融庁

Does the division conduct its risk measurement and analysis with due consideration for factors that may affect the current value of assets and liabilities (including off-balance sheet assets and liabilities) and factors that may affect the periodic profit thereof? 例文帳に追加

また、資産・負債（オフ・バランスを含む。）の現在価値に影響を与える要因及び期間収益に影響を与える要因の双方を踏まえ、市場リスクの計測・分析を行っているか。 - 金融庁

Does the Market Risk Management Division measure the amount of changes in the current value of assets and liabilities (including off-balance sheet assets and liabilities) under stress conditions in a regular and timely manner or on an as needed basis? 例文帳に追加

市場リスク管理部門は、定期的に又は必要に応じて随時、市場等のストレス時における資産・負債（オフ・バランスを含む。）の現在価値の変動額等について計測しているか。 - 金融庁

The risk of the current value (or periodic profit) of assets and liabilities (including off-balance sheet assets and liabilities) being affected by changes in commodity prices, commodity index prices, etc. 例文帳に追加

商品価格、商品指数等が変動することによって、資産・負債（オフ・バランスを含む。）の現在価値（又は期間収益）に影響を与えるリスク。 - 金融庁

Among risk factors that determine the current value other than the ones listed in a. to d. is, for example, the correlation between two or more indices in reference to which the cash flow of assets and liabilities (including off-balance sheet assets and liabilities) is determined. 例文帳に追加

現在価値を決定するイ～ニ以外のリスク・ファクターとして、例えば、キャッシュ・フローが複数の指標を参照して定まる資産・負債（オフ・バランスを含む。）における複数の指標間の相関等がある。 - 金融庁

With regard to reforms of national assets and liabilities, we will make our best efforts to slim down the size of national assets through reduction of the amount of outstanding Fiscal Loan Fund loans and promotion of the sale of national property, while actively working toward strengthening the management of national assets and liabilities.例文帳に追加

政府資産・債務改革については、財政融資資金貸付金残高の縮減、国有財産の売却促進等により資産規模のスリム化等に最大限努力するとともに、資産・債務両面における管理の強化に積極的に取り組んでまいります。 - 財務省

(a) The said capital contributing foreign corporation continues to satisfy the requirements for continuing a business during the period between the day of the qualified post-formation acquisition of assets and/or liabilities and the final day of the business year containing the said day of qualified post-formation acquisition of assets and/or liabilities (referred to as a "business year implementing the qualified post-formation acquisition of assets and/or liabilities" in (b)) and also will continue to satisfy the requirements for continuing a business thereafter; 例文帳に追加

イ　当該出資外国法人が適格事後設立の日から当該適格事後設立の日の属する事業年度（ロにおいて「適格事後設立事業年度」という。）終了の日までの間継続して事業継続要件を満たしており、かつ、その後においても継続して事業継続要件を満たすこととしていること。 - 日本法令外国語訳データベースシステム

c. Rights and obligations: Whether assets are the rights of the entity and liabilities are the obligations of the entity 例文帳に追加

ｃ．権利と義務の帰属－計上されている資産に対する権利及び負債に対する義務が企業に帰属していること - 金融庁

When considering domestic demand, we must look at both flow (annual gross domestic product) and stock (outstanding national assets and liabilities).例文帳に追加

内需を考える際には、フロー（1年間の国内総生産）とストック（国民資産・負債残高）の双方から考える必要がある。 - 経済産業省

The economic value-based calculation of insurance liabilities contributes to the improvement of ALM (Asset and Liability Management) and the enhancement of risk management, as it enables insurance companies to consistently manage assets and liabilities on an economic value basis. 例文帳に追加

経済価値ベースの保険負債評価については、資産負債を一体的に経済価値ベースで管理できることから、ＡＬＭの促進やリスク管理の高度化に資するものであり - 金融庁

(ii) Does the ALM Committee, etc., in accordance with the strategic objectives, the Market Risk Management Policy and the Market Risk Management Rules, discuss the management of assets and liabilities, including long-term investments for business relationships and off-balance sheet assets and liabilities, and conduct risk control in relation to the institution's capital and other elements of institution's soundness? 例文帳に追加

（ⅱ）ＡＬＭ委員会等は、戦略目標、市場リスク管理方針及び市場リスク管理規程に基づき、政策投資やオフ・バランスも含めて、資産・負債の運営管理について議論し、自己資本等の経営体力対比でリスクをコントロールしているか。 - 金融庁

by the merged corporation...or the corporation effecting post-formation acquisition of assets and/or liabilities that is a specially-related shareholder, etc. related to the said specially-related domestic corporation 例文帳に追加

により当該特殊関係内国法人に係る特殊関係株主等である被合併法人 - 日本法令外国語訳データベースシステム

(i) Where the split is a split specified by a Cabinet Order as a split in which the majority of the assets and liabilities of the split corporation are transferred to the succeeding corporation in a company split. 例文帳に追加

一　分割法人の資産及び負債の大部分が分割承継法人に移転するものとして政令で定める分割であること。 - 日本法令外国語訳データベースシステム

- Assets and liabilities whose cash flow (redemption value, coupon rate, etc.) is determined in reference to foreign exchange rates 例文帳に追加

・ 為替レートを参照してキャッシュ・フロー（償還金額、クーポン・レート等）が定まる資産・負債 - 金融庁