「non-consolidated basis」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

(i) Are the amounts of credit risks and assets calculated as specified in Article 10 (in the case of a consolidated-basis capital adequacy ratio under international standards), Article 21 (in the case of a non-consolidated-basis capital adequacy ratio under international standards), Article 33 (in the case of a consolidated-basis capital adequacy ratio under domestic standards) and Article 44 (in the case of a non-consolidated-basis capital adequacy ratio under domestic standards) of the Notification? 例文帳に追加

（ⅰ）信用リスク・アセットの額は、告示第10条（国際統一基準の連結自己資本比率の場合）、第21条（国際統一基準の単体自己資本比率の場合）、第33条（国内基準の連結自己資本比率の場合）及び第44条（国内基準の単体自己資本比率の場合）の定めに従って算出しているか。 - 金融庁

(i) Is the total sum of market risk equivalent amounts calculated as specified in Article 11 (in the case of a consolidated-basis capital adequacy ratio under international standards), Article 22 (in the case of a non-consolidated-basis capital adequacy ratio under international standards), Article 34 (in the case of a consolidated-basis capital adequacy ratio under domestic standards) and Article 45 (in the case of a non-consolidated-basis capital adequacy ratio under domestic standards) of the Notification? 例文帳に追加

（ⅰ）マーケット・リスク相当額の合計額は、告示第11条（国際統一基準の連結自己資本比率の場合）、第22条（国際統一基準の単体自己資本比率の場合）、第34条（国内基準の連結自己資本比率の場合）及び第45条（国内基準の単体自己資本比率の場合）の定めに従って算出しているか。 - 金融庁

(i) Is the total sum of operational risk equivalent amounts calculated as specified in Article 12 (in the case of a consolidated-basis capital adequacy ratio under international standards), Article 23 (in the case of a non-consolidated-basis capital adequacy ratio under international standards), Article 35 (in the case of a consolidated-basis capital adequacy ratio under domestic standards) and Article 46 (in the case of a non-consolidated-basis capital adequacy ratio under domestic standards) of the Notification? 例文帳に追加

（ⅰ）オペレーショナル・リスク相当額の合計額は、告示第12条（国際統一基準の連結自己資本比率の場合）、第23条（国際統一基準の単体自己資本比率の場合）、第35条（国内基準の連結自己資本比率の場合）及び第46条（国内基準の単体自己資本比率の場合）の定めに従って算出しているか。 - 金融庁

However, the prudential standard (a solvency margin standard) is currently in place only for insurance companies on a non-consolidated basis. 例文帳に追加

財務健全性基準（ソルベンシー・マージン基準）については保険会社単体に対して設けられているのみである - 金融庁

In view of this objective, capital adequacy requirement on a consolidated basis and other types of consolidated-based regulation and supervision should be formalized for securities companies whose overall operations and risks might be hard to identify under the current non-consolidated-based regulation and supervision. 例文帳に追加

こうした趣旨にかんがみ、現行の単体ベースの規制・監督ではその業務やリスク等の全体像の把握が困難な証券会社については、連結自己資本規制等、連結ベースの規制・監督を制度として導入すべきである。 - 金融庁

It seems appropriate that this perspective will also be incorporated when drafting capital adequacy requirement on a consolidated basis, and basically, regulation will be considered in a way that extends the existing non-consolidated-based regulation. 例文帳に追加

連結ベースの自己資本規制を整備するに当たっても、こうした観点を織り込み、基本的に、現行の単体ベースの規制を拡張していく方向で検討することが考えられる。 - 金融庁

Regulation and supervision on a consolidated basis should be formalized for securities companies whose overall risks might be hard to be identified under the current non-consolidated-based regulation and supervision 例文帳に追加

現行の単体ベースの規制・監督ではそのリスク等の全体像の把握が困難な証券会社について、連結ベースの規制・監督を制度として導入すべきである。 - 金融庁

Is the capital adequacy ratio calculated according to the calculation formula specified in Article 2 (in the case of a consolidated-basis capital adequacy ratio under international standards established by the Basel Committee on Banking Supervision), Article 14 (in the case of a non-consolidated-basis capital adequacy ratio under international standards), Article 25 (in the case of a consolidated-basis capital adequacy ratio under domestic standards) and Article 37 (in the case of a non-consolidated-basis capital adequacy ratio under domestic standards) of the Notification? 例文帳に追加

自己資本比率は、告示第２条（国際統一基準の連結自己資本比率の場合）、第14条（国際統一基準の単体自己資本比率の場合）、第25条（国内基準の連結自己資本比率の場合）及び第37条（国内基準の単体自己資本比率の場合）の算式に従って算出されているか。（ただし、国内基準適用金融機関は、第27条（国内基準の連結自己資本比率の場合）及び第39条（国内基準の単体自己資本比率の場合）の定めに従って、マーケット・リスク相当額に係る額を算入しないことができる。） - 金融庁

With regard to institutions that adopt the Internal Ratings-Based Approach as defined in Item 3, Article 1 of the Notification and those that adopt the Advanced Measurement Approaches as defined in Item 13, Article 1 of the Notification, do they calculate the minimum capital allowed as specified in Article 13 (in the case of a consolidated-basis capital adequacy ratio under international standards), Article 24 (in the case of a non-consolidated-basis capital adequacy ratio under international standards), Article 36 (in the case of a consolidated-basis capital adequacy ratio under domestic standards) and Article 47 (in the case of a non-consolidated-basis capital adequacy ratio under domestic standards) of the Notification? 例文帳に追加

告示第１条第３号で定義する内部格付手法採用行、同条第13号で定義する先進的計測手法採用行に該当する場合は、告示第13条（国際統一基準の連結自己資本比率の場合）、第24条（国際統一基準の単体自己資本比率の場合）、第36条（国内基準の連結自己資本比率の場合）及び第47条（国内基準の単体自己資本比率の場合）の定めに従って算出しているか。 - 金融庁

Regarding how non-consolidated financial statements are to be treated in case of mandatory IFRS application, the possible production of such financial statements based on IFRS for alignment with consolidated statements may be considered, in view of the fact that consolidated statements are based on non-consolidated information, that an emergence of differences due to the application of different standards in profit calculations, the basis for presenting a company's fiscal health and operating results, may lead to erroneous decision-making by interested parties, and that the cost of preparing financial statements based on two standards should also be considered. 例文帳に追加

ＩＦＲＳが強制適用された場合の個別財務諸表の取扱いについては、連結財務諸表が、個別財務諸表をベースに作成しており、企業の財政状態及び経営成績を表す基礎となる利益計算に基準が異なることにより違いが生じることは利害関係者の判断を誤らせる恐れがあることや、２つの基準で財務諸表を作成するコストに鑑み、個別財務諸表についても連結財務諸表との整合性を重視しＩＦＲＳにより作成すべきとの考え方がある。 - 金融庁

Through sales of recycled copiers, use of recycled parts, and use of recycled plastics, the company is reducing the burden on the environment, and in fiscal 2007, the 3Rs division turned profitable on a non-consolidated basis.例文帳に追加

「再生複写機の販売」、「リユース部品の利用」、「再生プラスチックの使用」などを通じて、環境負荷の低減を図るとともに、０７年度には３Ｒ部門単体での黒字化を達成した。 - 経済産業省

Many pure holding companies are very small in size on a non-consolidated basis, as you know. On a consolidated basis, namely, if sales of subsidiaries are included, a fairly large number of Japanese companies have annual sales totaling trillions of yen. The working group will debate whether or not consolidated sales that include sales of subsidiaries should be used as a basis of the regulation. 例文帳に追加

これはご存じのように、純粋持株会社については、インサイダー取引規制において、純粋持株会社でも、単体としては非常に小さな企業が多いのです。これが単体の売上高等ではなく、子会社を含む連結の売上高等、連結にすれば、それこそ何兆円というような企業は結構日本でもあるわけでございますけれども、子会社を含む連結の売上高を基礎とすべきでないかという点を審議していただくということでございます。 - 金融庁

Moreover, discussions are underway on prudential standards on a consolidated basis, as it has been pointed out internationally that problems attributable to the deterioration of business conditions for non-insurance companies within a group can trigger an adverse effect for insurance companies, which is a lesson drawn from the recent global financial crisis 例文帳に追加

また、今次の金融危機の教訓として、グループ内の他の会社の経営悪化に起因する問題が保険会社に危機を招きかねないことが国際的に指摘され、連結ベースの財務健全性基準等に関する議論が進められている - 金融庁

With respect to securities companies (type I financial instruments business operators), from the perspective of ensuring investor protection and market fairness and transparency, the regulation and supervision of securities companies is, in principle, on a non-consolidated basis. This is intended to ensure the appropriateness of business operations as market intermediaries and the proper management of customer assets (see Note). 例文帳に追加

証券会社（第一種金融商品取引業者）については、投資者保護及び市場の公正性・透明性を確保する観点から、市場仲介者としての業務運営の適切性の確保や顧客資産の適正管理等を図るために必要なものとして、証券会社自身に対する単体ベースの規制・監督が基本となっている（注）。 - 金融庁

For the purpose of protecting policyholders and so forth, there is a need to understand the risk of an insurance company being affected by the deterioration of business conditions of non-insurance companies within the same group. Given that this need is recognized regardless of the size or other such characteristics of the group, it would appear that the prudential standards on a consolidated basis should not just cover some part of groups, but should cover all groups led by insurance companies or insurance holding companies. 例文帳に追加

保険契約者等の保護を図るために、グループ内の他の会社の経営悪化が保険会社に波及するリスクを把握する必要性は、グループの規模の大小等にかかわらず認められることから、連結財務健全性基準の対象については、一部のグループに限るのではなく、保険会社又は保険持株会社を頂点とするすべてのグループとすべきと考えられる。 - 金融庁

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準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