Top▲
 x  Q 🎲  ?  Economics & Financial
transferred assets [8 entries]
  1. transferred assets    譲渡資産
  2. Transferred assets    譲渡資産
  3. In these securitizations, the Company transfers the above-mentioned lease receivables, installment receivables, and operating loans to the special purpose entities, and receives funds that the special purpose entities obtain by issuing bonds or borrowings backed by the transferred assets as proceeds of the sales.    当該流動化において、当社は、前述したリース債権、割賦債権、営業貸付金を特別目的会社に譲渡し、譲渡した資産を裏付けとして特別目的会社が社債の発行や借入によって調達した資金を、売却代金として受領します。
  4. Regarding subordinate residual portions when the collection of said transferred assets becomes insufficient compared with projections, the likelihood of loss in the future is reflected in the accounting treatment through an appropriate reduction of valuation as of the end of MM YYYY.    当該譲渡資産が見込みより回収不足となった劣後的な残存部分については、〇年○月末現在、適切な評価減などにより、将来における損失負担の可能性を会計処理に反映しております。
  5. Residual portions of transferred assets    譲渡資産に係る残存部分
  6. The Company also retains the residual portions of transferred assets.    当社は、譲渡資産の残存部分を留保しております。
  7. 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
  8. 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。
ツイート