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 x  Q 🎲  ?  Economics & Financial
係る [152 entries]
  1. come into play    係る
  2. For companies for which the equity method is applied and that end their fiscal year on dates other than the end of the Company’s fiscal year, the financial information from the most recent fiscal year is used.    持分法適用会社のうち、決算日が連結決算日と異なる会社については、各社の直近の事業年度に係る計算書類を使用しております。
  3. liability for the remaining coverage    残存カバーに係る負債
  4. legal or other limits on the use of an asset    資産使用に係る法律その他の制限
  5. unamortized carrying value of capitalized permanent purchased textile quota entitlements    資産計上された繊維輸出割り当て権の永久的購入に係る未償却繰越価額
  6. Cabinet Office Ordinance on Conduct Control pertaining to Specified Transferor who Handles the Offering of Subscription, etc. of Asset Backed Securities    資産対応証券の募集等の取扱いを行う特定譲渡人に係る行為規制等に関する内閣府令
  7. net gains related to capital building transactions    資本構築取引に係る純益
  8. summary of the effects of disposal of subsidiaries    子会社の処分に係る影響額の要約
  9. business licenses and fees    事業に係る免許料
  10. operating lease expenses of office premises, department stores and staff quarters    事務所家屋、百貨店舗及び従業員宿舎に係る賃貸性リース料
  11. standard in respect of financial statements    財務諸表に係る基準
  12. interest on receivables and payables    債券・債務に係る金利
  13. interest on receivables and payables    債権・債務に係る金利
  14. potential amount of deferred tax on a revalued asset    再評価した資産に係る潜在的な繰り延べ税金の額
  15. deferred tax assets for land revaluation    再評価に係る繰延税金資産
  16. deferred tax liabilities for land revaluation    再評価に係る繰延税金負債
  17. Deferred Tax Liabilities for Land Revaluation    再評価に係る繰延税金負債
  18. minimum liability provisions    最低債務額に係る規定
  19. Basic information for understanding revenue is included in “Notes Regarding Significant Accounting Policies, Recognition criteria for revenue and expenses.”    「重要な会計方針に係る事項に関する注記」の「収益及び費用の計上基準」に記載のとおりであります。
  20. accrued interest for credit losses    信用損失に係る未収利息
  21. Ordinance for Enforcement on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Credit Guarantee Corporation Law    信用保証協会法に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律施行規則
  22. costs associated with the launch of AA’s all-new minivans    新型ミニバンの生産開始に係る費用
  23. comprehensive income attributable to owners of parent    親会社株主に係る包括利益
  24. Comprehensive Income Attributable to Owners of Parent    親会社株主に係る包括利益
  25. overseas orders for products    製品に係る海外注文
  26. derived demand coming from overseas orders for products    製品に係る海外注文が来たことから生じる需要
  27. gain from decline in purchasing power of net amount owed    正味負債額に係る購買力の下落に起因する利得
  28. Regulations on Margin and Transfer of Unsettled Contracts Pertaining to Futures/Option Contract    先物・オプション取引に係る証拠金及び未決済約定の引継ぎ等に関する規則
  29. Order on Business Operation of Financial Institution, which has been entrusted the Operation Pertaining to Sports Promotion Vote    ポーツ振興投票に係る業務の委託を受けた金融機関の業務の運営に関する命令
  30. deferred tax on intragroup transactions    グループ内取引に係る繰延税金
  31. commercial real estate loans related to community banking and private banking activities    コミュニティ・バンキング業務及びプライベート・バンキング業務に係る商業不動産貸出金
  32. dilapidations and other provisions relating to leased assets    リース資産の原状復帰その他のに係る引当金
  33. to be an integral part of the overall franchise arrangements    フランチャイズ契約の基本に係るものである
  34. Basic information for understanding revenue is included in “Notes Regarding Significant Accounting Policies, Recognition criteria for revenue and expenses.”    収益を理解するための基礎となる情報は、「重要な会計方針に係る事項に関する注記」の「収益及び費用の計上基準」に記載のとおりであります。
  35. self-produced fixed assets    自己生産に係る固定資産
  36. self-produced inventories    自己生産に係る棚卸資産
  37. Order Providing Submission Methods, etc. for Emission Reduction Plan of Nitrogen Oxides, etc. from Automobiles Pertaining to Business Operators Other than Automobile Carrier, etc.    自動車運送事業者等以外の事業者に係る自動車排出窒素酸化物等の排出の抑制のための計画の提出方法等を定める命令
  38. amortization of discounts on certain acquired loans    取得貸付金に係るディスカウントの償却
  39. For customer credit risk pertaining to notes and accounts receivable - trade, efforts are made to reduce the risk pursuant to credit management regulations.    受取手形及び売掛金に係る顧客の信用リスクは、与信管理規程に沿ってリスク低減を図っております。
  40. interest costs on borrowings    借り入れに係る利息費用
  41. Notes Regarding Significant Accounting Policies    重要な会計方針に係る事項に関する注記
  42. Leased assets related to finance lease transactions with the right of ownership transferred    所有権移転ファイナンス・リース取引に係るリース資産
  43. Leased assets related to finance lease transactions with the right of ownership not transferred    所有権移転外ファイナンス・リース取引に係るリース資産
  44. comprehensive income attributable to minority interests    少数株主に係る包括利益
  45. gains and losses on sales, direct revenue and expense, and writedowns of commercial OREO    商業貸出金OREOに係る売却損益、直接収入及び費用、評価減
  46. Order for Enforcement on Act on Control for Business Pertaining to Commodity Investment    商品投資に係る事業の規制に関する法律施行令
  47. Act on Control for Business Pertaining to Commodity Investment    商品投資に係る事業の規制に関する法律
  48. Revenue related to sales of products or finished goods is primarily from wholesale sales or sales from manufacturing with an obligation to deliver the products or finished goods based on a sales contract made with the customer.    商品又は製品の販売に係る収益は、主に卸売又は製造等による販売であり、顧客との販売契約に基づいて商品又は製品を引き渡す履行義務を負っております。
  49. Residual portions of transferred assets    譲渡資産に係る残存部分
  50. The transaction amounts of residual portions pertaining to transferred assets emerged from transfers of assets during the fiscal year, so they are recorded as the book value at the time of transfer. As of MM YYYY, the outstanding balance of the residual portions pertaining to transferred assets is XX,XXX million yen.    譲渡資産に係る残存部分の取引の金額は、当期における資産の譲渡によって生じたもので、譲渡時点の帳簿価額によって記載しております。〇年○月末現在、譲渡資産に係る残存部分の残高は、XX,XXX百万円であります
  51. The transaction amounts pertaining to transferred assets are recorded as the book value at the time of transfer. The gains on sales pertaining to transferred assets are recorded as non-operating income.    譲渡資産に係る取引の金額は、譲渡時点の帳簿価額によって記載しております。また、譲渡資産に係る売却益は、営業外収益に計上されております。
  52. proceeds from the transfer    譲渡に係る収入
  53. to recognize the tax effects of all transactions occurring in that period    その期間に発生したすべての取引に係る税効果を認識する
  54. written options related to purchased options embedded in other financial instruments    その他の金融商品に組込まれた購入オプションに係る売り建てオプション
  55. written caps related to other purchased caps    その他の購入キャップに係る売り建てキャップ
  56. forward rate for the balance of the contract at the balance sheet date    その予約残に係る決算日の先物レート
  57. foreign currency amount of the contract    その予約に係る外貨額
  58. tax on extraordinary items    異常損益に係る税金
  59. basic deduction for bequest    遺産に係る基礎控除
  60. writedowns, gains and losses on sales, and direct expense related to OREO for certain real estate lending activities    一部の不動産賃貸事業に関するOREOに係る評価減、売却損益、直接費用
  61. adjustments of prior year taxation provisions    過年度納税充当金に係る修正
  62. share of the profit/losses before taxation, taxation and extraordinary items of the company concerned    会社に係る税引前利益/損失、税金及び異常損益項目に対するその持ち分
  63. Items for which accounting estimates were included in the non-consolidated financial statements for the fiscal year under review and that may have a significant impact on the non-consolidated financial statements for subsequent fiscal years are as follows.    会計上の見積りにより当事業年度に係る計算書類にその額を計上した項目であって、翌事業年度に係る計算書類に重要な影響を及ぼす可能性があるものは、次のとおりです。
  64. Ordinance for Enforcement of Act on Utilizing Information Communication Technology in the Administrative Procedures, etc. pertaining to Foreign Exchange Laws and Regulations    外国為替法令に係る行政手続等における情報通信の技術の利用に関する法律施行規則
  65. Cabinet Order on Special Provisions for Assessment Procedure Pertaining to Standard Rate in Non-Life Insurance    害保険における基準料率に係る審査の手続の特例に関する政令
  66. Matters regarding the policy for determination of the amount and calculation method of the remuneration of each Company officer    各会社役員の報酬等の額又はその算定方法に係る決定方針に関する事項
  67. Practical Guidelines on Accounting Standards for Capital Consolidation Procedures in Preparing Consolidated Financial Statements, Involving Indirect Stockholdings    株式の間接所有に係る資本連結手続きに関する実務指針
  68. tax effects of timing differences    期間差異に係る税効果
  69. provision incurred from business combination    企業結合に係る特別勘定
  70. premium/discount on acquisition of associated companies    関連会社の取得に係るプレミアム/割引額
  71. premium paid on the acquisition of interests in associated companies    関連会社株式取得に係るプレミアム支払額
  72. Matters Omitted in the Case of Partial Omission of Notes on Related Party Transactions    関連当事者との取引に係る注記の内容を一部省略した場合における省略した事項
  73. withholding on employment income    給与所得に係る源泉徴収
  74. Order on Utilization of Information and Communications Technology for Preservation, etc. of Documents Conducted by Private Business Operators, etc.that Pertains to Act on Preferred Equity Investment by Cooperative Structured Financial Institution    協同組織金融機関の優先出資に関する法律に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する命令
  75. interest paid on finance leases    金融性リースに係る支払い利息
  76. interest paid on bank loans and overdrafts    銀行借り入れ及び当座借り越しに係る支払い利息
  77. to calculate the total estimated profit on the contract    契約に係る予想利益総額を算出する
  78. tax on profit or loss on ordinary activities    経常損益に係る税金
  79. tax charges in relation to reported profits    計上された利益に係る税負担
  80. positions on customer's account    顧客の委託に係る建玉
  81. deferred tax relating to current trading losses    現在の営業損失に係る繰り延べ税金
  82. effect of exchange rate change on cash and cash equivalents    現金及び現金同等物に係る換算差額
  83. Effect of Exchange Rate Changes on Cash and Cash Equivalents    現金及び現金同等物に係る換算差額
  84. policy for suspending accruals of interest on consumer loans    個人貸出金に係る未収利息の計上停止に関する方針
  85. surpluses on revaluation of fixed assets    固定資産の再評価に係る剰余金
  86. accrued interest on fair value hedges    公正価値ヘッジに係る未収利息
  87. Cabinet Office Ordinance on Interest Pertaining to Certified Public Accountants, etc.    公認会計士等に係る利害関係に関する内閣府令
  88. Special Regulations of Business Regulations and Brokerage Agreement Standards Concerning Government Bond Futures Contract    国債証券に係る有価証券先物取引に関する業務規程及び受託契約準則の特例
  89. matter of national sovereignty    国家主権に係る問題
  90. Protection Law for Computer-Processing Personal Data Held by Administrative Organizations    行政機関の保有する電子計算機処理に係る個人情報の保護に関する法律
  91. written floors related to purchased caps (collars)    購入キャップに係る売り建てフロア(カラー)
  92. cost of general management    全般管理に係る費用
  93. general management overheads    全般的管理に係る間接費
  94. fees and costs on loan syndications and participations    貸し出しシンジケーションとパーティシペーションに係る手数料と原価
  95. net defined benefit asset    退職給付に係る資産
  96. Remeasurements of Defined Benefit Plans    退職給付に係る調整額
  97. remeasurements of defined benefit plans, net of tax    退職給付に係る調整額
  98. remeasurements of defined benefit plans    退職給付に係る調整累計額
  99. Remeasurements of Defined Benefit Plans    退職給付に係る調整累計額
  100. net defined benefit liability    退職給付に係る負債
  101. Net Defined Benefit Liability    退職給付に係る負債
  102. Increase (Decrease) in Net Defined Benefit Liability    退職給付に係る負債の増減額(Yは減少)
  103. employers’ accounting for pensions    退職年金に係る事業主の会計
  104. expected costs of disposal at the end of the useful life    耐用年数の終了時の処分に係る見積費用
  105. land held on short or medium-term leases    短期もしくは中期賃借に係る所有土地
  106. disclosure of compensating balances and short-term borrowing arrangements    短期借入金及び関連する拘束預金残高に係る開示
  107. Pledged assets and collateral-related liabilities    担保に供している資産及び担保に係る債務
  108. Collateral-related liabilities    担保に係る債務
  109. abnormal provisions for losses on long-term contracts    長期請負契約に係る異常な損失引当
  110. hire of office equipment under operating leases    賃貸性リースに係る事務所施設のリース料
  111. convertible debt sweeteners    転換社債に係る転換誘因
  112. Ordinance on Balance Sheet, Profit and Loss Statement, Asset Management Report, Financial Statements pertaining to Allotment of Funds and Detailed Statement for Investment Corporation    投資法人の貸借対照表、損益計算書、資産運用報告書、金銭の分配に係る計算書及び附属明細書に関する規則
  113. The outline of the policy on determination of the contents of the remuneration of the individual directors at the Company is stated on page ○ of the business report.    当社における取締役の個人別の報酬等の内容に係る決定方針の内容の概要は事業報告○頁に記載のとおりです。
  114. The distribution gains pertaining to said residual portions are recorded as non-operating income.    当該残存部分に係る分配益は、営業外収益に計上されております。
  115. to give AA a full payout on the cost of the assets involved    当該資産の原価に係る総額資本回収をAAにもたらす
  116. Class and number of shares pertaining to stock options at the end of the consolidated fiscal year    当連結会計年度末の株式引受権に係る株式の種類及び総数
  117. to make a provision for bad debts based on experience of similar finance lease receivables    同様の金融性リース債権に係る経験に基づいて、不良債権に備えて引当金を設定する
  118. Order on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Finance Related Laws and Regulations Under the Jurisdiction of Cabinet Office, Ministry of Justice, and Ministry of Finance    内閣府、法務省及び財務省の所管する金融関連法令に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する命令
  119. Ordinance for Enforcement of Act on Utilizing Information Communication Technology in the Administrative Procedures , etc. pertaining to Finance related Laws and Regulations under the Jurisdiction of Cabinet Office    内閣府の所管する金融関係法令に係る行政手続等における情報通信の技術の利用に関する法律施行規則
  120. Ordinance for Enforcement of Act on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Finance Related Laws and Regulations Under the Jurisdiction of Cabinet Office    内閣府の所管する金融関係法令に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律施行規則
  121. Ordinance for Enforcement of Act on Utilizing Information Communication Technology in the Administrative Procedures, etc. pertaining to Finance related Laws and Regulations under the Jurisdiction of Cabinet Office and Ministry of Finance    内閣府及び財務省の所管する金融関係法令に係る行政手続等における情報通信の技術の利用に関する法律施行規則
  122. Order on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Finance Related Laws and Regulations Under the Jurisdiction of Cabinet Office and Ministry of Finance    内閣府及び財務省の所管する金融関連法令に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する命令
  123. Ordinance for Enforcement of Act on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Laws and Regulations Under the Jurisdiction of Cabinet Office and Ministry of Agriculture, Forestry and Fisheries of Japan    内閣府及び農林水産省の所管する法令に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律施行規則
  124. Order on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Finance Related Laws and Regulations Under the Jurisdiction of Cabinet Office and Ministry of Justice    内閣府及び法務省の所管する金融関連法令に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する命令
  125. Cabinet Office Ordinance on Conduct Control pertaining to Originator who Offers Subscription etc. of Beneficiary Certificate of Special Purpose Trust    特定目的信託の受益証券の募集等を行う原委託者に係る行為規制等に関する内閣府令
  126. Practical Guidelines on Accounting by Transferors for Derecognition of Real Estate Securitized by means of Special -Purpose Companies    特別目的会社を活用した不動産の流動化に係る譲渡人の会計処理に関する実務指針
  127. Ordinance of the Ministry of Finance and Ministry of Agriculture, Forestry and Fisheries of Japan on Finance and Account Pertaining to Agricultural Credit Insurance Business, Forestry Credit Insurance Business, Fishery Credit Insurance Business of Agricultural and Fishery Credit Fund    農業漁業信用基金の農業信用保険業務、林業保証業務及び漁業信用保険業務に係る財務及び会計に関する省令
  128. Employers’ Accounting for Postretirement Benefits Other Than Pensions    年金以外の退職後給付に係る雇用主の会計処理
  129. interest payable on acquisitions    買収に係る支払利息
  130. decrease in accounts payable for purchase of purchased receivables    買取債権の取得に係る未払金の減少額
  131. liability for the incurred claims    発生保険金に係る負債
  132. Comprehensive Income Attributable to Non-Controlling Interests    非支配株主に係る包括利益
  133. income applicable to common stock    普通株式に係る当期利益
  134. Revenue related to maintenance services is primarily for the maintenance of products or finished goods, with an obligation to provide maintenance services based on a maintenance contract concluded with the customer.    保守サービスに係る収益は、主に商品又は製品の保守であり、顧客との保守契約に基づいて保守サービスを提供する履行義務を負っております。
  135. Revenue related to maintenance services is primarily for the maintenance of products or finished goods, with an obligation to provide maintenance services based on a maintenance contract concluded with the customer.    保守サービスに係る収益は、主に商品又は製品の保守であり、顧客との保守契約に基づいて保守サービスを提供する履行義務を負っております
  136. estimated future costs of rectification and guarantee work, and any other future work to be undertaken under the terms of the contract    補修、保証工事及び契約条件に基づいて引き受けるべきその他の追加工事に係る予想追加費用
  137. non-U.S. dollar financing transactions    米ドル以外の通貨に係る借り入れ取引
  138. penalties relating to income tax matters    法人税の事由に係る延滞金
  139. Ordinance for Enforcement on Act on Regulation, etc. on Investment Advisory Business Pertaining to Securities    有価証券に係る投資顧問業の規制等に関する法律施行規則
  140. Order for Enforcement on Act on Regulation, etc. on Investment Advisory Business Pertaining to Securities    有価証券に係る投資顧問業の規制等に関する法律施行令
  141. Act on Regulation, etc. on Investment Advisory Business Pertaining to Securities    有価証券に係る投資顧問業の規制等に関する法律
  142. Act on Controlling Unjust Contract Pertaining to Deposit, etc    預金等に係る不当契約の取締に関する法律
  143. material uncertainty about interest rates    利子率に係る重要な不確実性
  144. Ordinance for Enforcement of The Law concerning Emergency Measures for the Revitalization of the Financial Functions pertaining to Labor Bank, etc.    労働金庫に係る金融機能の再生のための緊急措置に関する法律施行規則
  145. Order on Use of Information and Communications Technology in the Course of Retaining, etc. Documents Conducted by Private Entities Pertaining to Labor Bank Law    労働金庫法に係る民間事業者等が行う書面の保存等における情報通信の技術の利用に関する命令
  146. defence costs incurred by AA following BB’s offer to AA shareholders    AAの株主に対するBBの買い付けに係る、AAにより発生した防禦費用
  147. defense costs incurred by AA following BB’s Offer to AA shareholders    AAの株主に対するBBの買い付けに係る、AAにより発生した防禦費用
  148. to reflect AA’s share of the deficiency of net assets in its consolidated financial statements    AAの連結財務諸表の中で債務超過に係る持ち分を反映する
  149. OPEB financial accounting and reporting issues    OPEBに係る財務会計及び報告
  150. writedowns, gains and losses on sales, and direct expense related to OREO    OREOに係る評価減、売却損益、直接費用
  151. goodwill on investment in OTC joint venture    OTC合弁事業に対する投資に係る営業権
  152. first interim dividend in respect of the six months to DD MM YY    YY年MM月DD日に終了した6か月間に係る第一中間期の配当金
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