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

6 The "Write-Off/Loan Loss Provision Management Division, etc." refers to divisions equipped with functions necessary for implementing write-offs and loan loss provisions appropriately and established as necessary according to the scales and natures of the financial institution, including the Write-Off/Loan Loss Provision Management Division and divisions in charge of calculating the write-off and loan loss provision amounts and verifying the write-offs and loan loss provisions that are independent from Sales- and Account Settlement-Related Divisions. 例文帳に追加

6償却・引当管理部門等とは、償却・引当管理部門、営業関連部門及び決算関連部門から独立した償却・引当の算定部門、営業関連部門及び決算関連部門から独立した償却・引当の検証部門等、金融機関の規模・特性に応じて設置された、償却・引当を適切に実施するための機能を担う部門のことをいう。 - 金融庁

6 The "Write-Off/Loan Loss Provision Management Division, etc." refers to divisions equipped with functions necessary for implementing write-offs and loan loss provisions appropriately and established as necessary according to the scale and nature of the financial institution, including the Write-Off/Loan Loss Provision Management Division and divisions in charge of calculating the write-off and loan loss provision amounts and verifying the write-offs and loan loss provisions that are independent from Sales and Account Settlement-Related Divisions.例文帳に追加

6 償却・引当管理部門等とは、償却・引当管理部門、営業関連部門及び決算関連部門から独立した償却・引当の算定部門、営業関連部門及び決算関連部門から独立した償却・引当の検証部門等、金融機関の規模・特性に応じて設置された、償却・引当を適切に実施するための機能を担う部門のことをいう。 - 金融庁

(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? 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. 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. 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? 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? 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. 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. 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? 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

Accordingly, In the enterprise having issued the point, a money amount performed with the write-off of the point reserve is reduced when the point is used for the exchange goods except one's own company.例文帳に追加

したがって、ポイントを発行した企業は、自社以外の交換財にポイントを使用されたほうが、ポイント引当金を損金処理する金額が減ることになる。 - 特許庁

(ii) When the results of write-offs and loan loss provisions are deemed as inappropriate or inaccurate, does the institution grasp and analyze the cause thereof (e.g. a problem with the Write-off/Loan Loss Provision Standards or a problem with the calculation of loan loss provisions) and consider and implement necessary improvement measures in a timely and appropriate manner? 例文帳に追加

（ⅱ）償却・引当結果が不適切又は不正確であると認められる場合には、問題の原因（例えば、償却・引当基準に起因するものか、償却・引当額の算定の運用に起因するものかなど）の把握･分析や必要な改善策の検討･実施が適時適切に行われているか。 - 金融庁

Furthermore, as a result of the financial market turmoil, including the slump in the domestic stock market, the companies booked a large amount of losses - totaling around 2.8 trillion yen - related to the write-off of securities and losses from the sale of securities. 例文帳に追加

また、さらに、国内株式市場の低迷などの金融市場の混乱の結果、多額の有価証券の減損あるいは売却損、合わせて約2.8兆円ですけれども、これが計上されております。 - 金融庁

(i) Does the Board of Directors have the Managers of the Asset Assessment Management Divisions (hereinafter simply referred to as the "Managers" or "Manager" in this checklist) develop standards that clearly specify the arrangements for conducting self-assessment in an appropriate and accurate manner (hereinafter referred to as the "Self-Assessment Standards") and standards that clearly specify the arrangements for implementing write-offs and loan loss provisions in an appropriate and accurate manner (hereinafter referred to as the "Write-Off/Loan Loss Provision Standards") and disseminate them throughout the institution? 例文帳に追加

（ⅰ）取締役会は、自己査定を適切かつ正確に行うための取決めを明確に定めた基準（以下「自己査定基準」という。）及び償却・引当を適切かつ正確に行うための取決めを明確に定めた基準（以下「償却・引当基準」という。）を資産査定管理部門 の管理者（以下本チェックリストにおいて単に「管理者」という。）に策定させ、組織内に周知させているか。 - 金融庁

When there are specific rules established by the institution with regard to write-offs and loan loss provisions (e.g. rules concerning the calculation of the loan loss provision ratios based on credit ratings and those concerning the calculation of the loan loss provision ratios according to the industrial sector, the region, etc.), are they reasonable and compatible with the Write-off/Loan Loss Provision Standards, and are there sufficient reasons for any difference with the relevant frameworks? For example, are specific costs and losses that are highly likely to arise in the future estimated appropriately? 例文帳に追加

なお、金融機関の償却・引当の個別のルール（例えば、信用格付に基づく引当率の算定ルール、業種別、地域別等の引当率の算定ルール）を定めている場合、発生可能性が高い将来の特定の費用又は損失が適切に見積もられるなど、その内容は合理的･整合的で、当該枠組みとの相違は十分に説明可能なものとなっているか。 - 金融庁

(i) Does the Board of Directors have the Managers of the Asset Assessment Management Divisions1 (hereinafter simply referred to as the "Managers" or "Manager" in this checklist) develop standards that clearly specify the arrangements for conducting self-assessment in an appropriate and accurate manner (hereinafter referred to as the "Self-Assessment Standards") and standards that clearly specify the arrangements for implementing write-offs and loan loss provisions in an appropriate and accurate manner (hereinafter referred to as the "Write-Off/Loan Loss Provision Standards") and disseminate them throughout the institution?例文帳に追加

（ⅰ）取締役会は、自己査定を適切かつ正確に行うための取決めを明確に定めた基準（以下「自己査定基準」という。）及び償却・引当を適切かつ正確に行うための取決めを明確に定めた基準（以下「償却・引当基準」という。）を資産査定管理部門1 の管理者（以下本チェックリストにおいて単に「管理者」という。）に策定させ、組織内に周知させているか。 - 金融庁

When there are specific rules established by the institution with regard to write-offs and loan loss provisions (e.g. rules concerning the calculation of the loan loss provision ratios based on credit ratings and those concerning the calculation of the loan loss provision ratios according to the industrial sector, the region, etc.), are they reasonable and compatible with the Write-off/Loan Loss Provision Standards, and are there sufficient reasons for any difference with the relevant frameworks? For example, are specific costs and losses that are highly likely to arise in the future estimated appropriately? 例文帳に追加

なお、金融機関の償却・引当の個別のルール（例えば、信用格付に基づく引当率の算定ルール、業種別、地域別等の引当率の算定ルール）を定めている場合、発生の可能性が高い将来の特定の費用又は損失が適切に見積もられるなど、その内容は合理的･整合的で、当該枠組みとの相違は十分に説明可能なものとなっているか。 - 金融庁

All of the six major banking groups announced their financial results for April-December 2008 last week. Because of such factors as increases in the write-off of losses due to a stock price decline and the disposals of non-performing loans, their net profits declined nearly 90% compared with the same period of the previous year. Depending on the economic conditions and stock prices, their full-year profits could post sharper declines in the fiscal year ending in March 2009. How do you feel about this? 例文帳に追加

大手銀行6グループの2008年4－12月期の決算が先週出揃い、株価の下落による減損処理とか不良債権処理の拡大などで、純損益が前年同期に比べて9割近い減益になりましたが、今後、経済情勢とか株価次第では2009年3月期を通年で見ても減益幅が拡大するという恐れもありますが、まずこの点について長官のご所感をお願いします。 - 金融庁

In Japan, meanwhile, although I said that Japan’s financial sector is relatively sound, compared with the financial sectors of the United States and Europe, major Japanese financial institutions are expected to suffer sharp profit declines, with many of them slipping into the red, in light of the recent developments related to the financial results for the fiscal year ended in March 2009. The two greatest factors behind this are an increase in the write-off of losses caused by stock price drops and a rise in credit costs associated with the deterioration of the real economy, so we need to keep a careful watch on the situation while maintaining a high level of vigilance. 例文帳に追加

他方、我が国の場合ですけれども、先ほど米国、欧州と比べると相対的には健全性の度合いが高いというふうに読めると申しましたけれども、ご案内のとおり、直近に出てきている様々な、日本の大手金融機関を中心とする平成21年3月期の決算の動向を見てみますと、大幅減益、そのうちの相当部分は赤字決算という姿になる見通しでございまして、この一番大きな要因は、一つには株価の下落による減損処理等の拡大、それからもう一つは実体経済の悪化に伴う与信コストの増加と、この二つが非常に大きな要因として働いているということでございますので、日本についても、当然、高い警戒水準を維持しながら注意深く見ていく必要があると思います。 - 金融庁