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

- Appropriateness of the process of posting write-offs and loan loss provisions based on self-assessment results 例文帳に追加

・ 自己査定結果を踏まえた償却・引当計上プロセスの適切性 - 金融庁

(i) Does the institution actually implement write-offs and loan loss provisions appropriately in accordance with the Write-off/Loan Loss Provision Standards with a method listed in Attachment 2? 例文帳に追加

（ⅰ）別表２に掲げる方法により、実際の償却・引当額の算定が償却・引当基準に則って適切に行われているか。 - 金融庁

(iii) Have the Managers in place computer systems with the high reliability suitable for conducting self-assessment and implementing write-offs and loan loss provisions in an appropriate and accurate manner? 例文帳に追加

（ⅲ）管理者は、自己査定及び償却・引当を適切かつ正確に行うため、信頼度の高いシステムを整備しているか。 - 金融庁

(iii) Have the Managers in place computer systems10 with the high reliability suitable for conducting self-assessment and implementing write-offs and loan loss provisions in an appropriate and accurate manner?例文帳に追加

（ⅲ）管理者は、自己査定及び償却・引当を適切かつ正確に行うため、信頼度の高いシステム10 を整備しているか。 - 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 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

Self-assessment, conducted by financial institutions themselves, is not only a means for the institutions to manage credit risk and but also a preparation for implementing write-offs and loan loss provisions in an appropriate manner. 例文帳に追加

自己査定は、金融機関が信用リスクを管理するための手段であるとともに、適正な償却・引当を行うための準備作業である。 - 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

Implementing write-offs and loan loss provisions is equivalent to calculating the amount of estimated future credit losses in a timely and appropriate manner based on the self-assessment and in light of the actual status of defaults and other factors. 例文帳に追加

また、償却・引当とは、自己査定結果に基づき、貸倒等の実態を踏まえ債権等の将来の予想損失額等を適時かつ適正に見積ることである。 - 金融庁

- This chapter lists the check items to be used when the inspector reviews the accuracy of the results of self-assessment and the appropriateness of the results of write-offs and loan loss provisions. 例文帳に追加

・本章においては、自己査定結果の正確性及び償却・引当結果の適切性について検査官が検証するためのチェック項目を記載している。 - 金融庁

- This chapter lists the check items to be used when the inspector reviews the accuracy of the results of self-assessment and the appropriateness of the results of write-offs and loan loss provisions. 例文帳に追加

・ 本章においては、自己査定結果の正確性及び償却・引当結果の適切性について検査官が検証するためのチェック項目を記載している。 - 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

- Appropriateness of results of write-offs and loan loss provisions ( It is desirable to verify the appropriateness of the loan loss provision ratio, the total amount of loan loss provisions, etc. and the amount of loan loss provisions in the past fiscal years) 例文帳に追加

・ 償却・引当結果の適切性（引当率の適切性、引当額等の総額の適切性、過年度における引当額等の適切性等の検証を含むことが望ましい） - 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

(iv) Do the Managers ensure the system of training and education to enhance the ability of employees to conduct self-assessment and implement write-offs and loan loss provisions in an appropriate and accurate manner, thus developing human resources with relevant expertise? 例文帳に追加

（ⅳ）管理者は、自己査定及び償却・引当を適切かつ正確に行う能力を向上させるための研修・教育態勢を整備し、専門性を持った人材の育成を行っているか。 - 金融庁

(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

a. Does the Board of Directors or equivalent organization to the Board of Directors ensure that the amounts of write-offs and loan-loss provisions are calculated appropriately by securing a sufficient check-and-balance system against divisions in charge of conducting self-assessment and Account Settlement-Related Divisions through the following arrangements, for example? 例文帳に追加

イ．取締役会等は、償却・引当額の算定について、例えば以下のように、自己査定の実施部門及び決算関連部門に対して十分な牽制機能が発揮され、償却・引当額の算定を適切に実施する態勢を整備しているか。 - 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

According to financial results for the fiscal term ended in December 2008 that were announced by regional banks by last weekend, many banks, including both regional banks and second-tier regional banks, posted sharp profit declines or suffered losses because of such factors as increases in the cost of disposing of non-performing loans and write-offs of losses on securities holdings. 例文帳に追加

先週末までに公表を行った地域銀行の平成20年12月期決算というものを見てみますと、これは地方銀行であるか第二地方銀行であるかを問わず、不良債権処理費用や有価証券の減損処理費用の増加といった要因で、大幅減益又は赤字になっているという銀行が多いわけです。 - 金融庁

According to the IMF estimate, which was calculated somewhat mechanically based on certain assumptions, losses on financial assets in the United States will total 2.7 trillion dollars, an increase of 500 billion dollars from the previous estimate in January of 2.2 trillion dollars, reflecting a rise in the ratio of loan loss write-offs resulting from the deterioration of the real economy. 例文帳に追加

今回のこのIMFによる推計は、一定の前提に基づいてやや機械的に推計されたものという面がございますが、これによりますと、米国の金融資産に係る損失推計額は、実体経済悪化に伴う貸倒償却率の上昇等を反映し、前回1月に公表された2.2兆ドルから5,000億ドル増加して、2.7兆ドルとなっております。 - 金融庁

This is a result of the development of conditions for the provision of a variety of forms of support, with the lead role being played by support councils. This includes the development of support schemes by governmentaffiliated financial institutions and local governments, collaboration with regional financial institutions, clarification of the treatment of recovery plans formulated with councils’ assistance in The Supplement to the Financial Inspection Manual: Treatment of Classifications Regarding Credits to Small and MediumSized Enterprises, and clarification of the tax treatment of debt write-offs. 例文帳に追加

これは、政府系金融機関や自治体の支援制度の整備や地域金融機関との連携、金融検査マニュアル別冊（中小企業融資編）における協議会が作成を支援した再生計画の取扱いの明確化や、債権放棄の税務上の取扱いの明確化といった、支援協議会を軸とした様々な再生支援の環境整備が進んできた成果であろう。 - 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