non-equityとは 意味・読み方・使い方

④ Whether intentional double gearing or multiple gearing through mutual share holdings among group companies is appropriately eliminated when calculating non-consolidated equity ratios and so forth.発音を聞く 例文帳に追加

④単体の自己資本比率等の算出に当たっては、法令等に基づき、グループ内の企業間での株式持合い等による意図的なダブルギアリング又はマルチプルギアリングが適切に排除されているか。 - 金融庁

(ii) The acquisition in the cases where, as a result of the merger of juridical persons which own the shares or equity of a company other than a listed company, etc. (referred to as a "non-listed company" in the next item and item (iii)), the juridical person that continues to exist after the merger or a newly established juridical person acquires said shares and equity;発音を聞く 例文帳に追加

二　上場会社等以外の会社（次号及び第三号において「非上場会社」という。）の株式又は持分を所有する法人の合併により合併後存続する法人又は新たに設立される法人が当該株式又は持分を取得する場合における当該取得 - 日本法令外国語訳データベースシステム

Build sustainable revenue bases for inclusive growth and social equity by improving developing country tax administration systems and policies and highlighting the relationship between non-cooperative jurisdictions and development; and発音を聞く 例文帳に追加

途上国の租税に関する行政システムと政策を改善し，非協力的な国・地域と開発との間の関係を強調することにより，包括的な成長と社会的公平のための持続可能な歳入基礎を構築する。 - 財務省

Given the significant increase in non-performing loans held by such financial institutions, first, in April 1998 the Chinese government injected funds totaling 270 billion yuan into the four major national commercial banks9. Second, in 1999 the government, as one of the sweeping measures to deal with non-performing loans, established asset management companies (AMCs) for non-performing loans for each of the four major national commercial banks. The AMCs bought, at book value, approximately 1.4trillion yuan worth of non-performing loans in total for the four banks. They also decided that a part of the non-performing loans (approximately 420 billion yuan) would be subject to stock conversion by debt-equity swap (Figs. 1.2.23, 1.2.24).例文帳に追加

このような金融機関の不良債権の増大を受けて、政府は、①1998年４月に四大国有商業銀行に対して2,700億元の資本注入を行い９）、②翌1999年、大々的な不良債権対策として、四大国有商業銀行ごとに不良債権の資産管理会社（AMC）を設立、AMCが４行合計で約1.4兆元に上る不良債権を簿価で買い取り、その一部（約0.42兆元）をデット・エクイティ・スワップによって株式転換の対象とすることを取り決めた（第1-2-23図、第1-2-24図）。 - 経済産業省

It appears that the agreement reflects care paid to the circumstances of a host of countries about allowing the inclusion of some assets in Tier 1 capital (core equity capital), such as common shareholdings in non-consolidated financial institutions and deferred tax assets. How do you rate this recent agreement?発音を聞く 例文帳に追加

内容としては、連結対象外の金融機関の普通株式や繰延税金資産などの一部について、ティア1（自己資本の基本的項目）に算入できるような各国の事情が配慮された内容が含まれているようですが、大臣は今回の合意をどう評価されておられますか。 - 金融庁

(iv) The acquisition of the shares or equity of a non-listed company (excluding the acquisition in the cases where the proportion accounted for in the total issued shares or the total investment amount of said non-listed company (hereinafter referred to as "issued shares, etc." in this item) by the number of shares or the investment amount of said non-listed company pertaining to said acquisition (hereinafter referred to as "shares, etc." in this item), or the proportion accounted for in the total issued shares, etc. of said non-listed company by the sum of the shares, etc. of said non-listed company which the party having conducted said acquisition is to hold after said acquisition and the shares, etc. of said non-listed company held by the non-resident individuals or juridical persons which shall fall under those listed in each item of paragraph (4) of the preceding Article in the cases where the party having conducted said acquisition was treated as the share acquisitor referred to in paragraph (4) of the preceding Article is 10% or more), which is other than the acquisition of the shares or equity falling under the inward direct investments, etc. listed in each item of the next paragraph (excluding the acquisition of the shares specified by an ordinance of the competent ministry as those equivalent to the shares of a listed company, etc.);発音を聞く 例文帳に追加

四　非上場会社の株式又は持分の取得（当該取得に係る当該非上場会社の株式の数若しくは出資の金額（以下この号において「株式等」という。）の当該非上場会社の発行済株式の総数若しくは出資の金額の総額（以下この号において「発行済株式等」という。）に占める割合又は当該取得をしたものが当該取得の後において所有することとなる当該非上場会社の株式等と当該取得をしたものを前条第四項の株式取得者とした場合に同項各号に掲げるものに該当することとなる非居住者である個人若しくは法人等が所有する当該非上場会社の株式等とを合計した株式等の当該非上場会社の発行済株式等に占める割合が百分の十以上となる場合の当該取得を除く。）であつて、次項各号に掲げる対内直接投資等に該当する非上場会社の株式又は持分の取得（上場会社等の株式に準ずるものとして主務省令で定める株式の取得を除く。）以外のもの - 日本法令外国語訳データベースシステム

(4) The provisions of Article 116(3), (4), (6), and (7) (Dissenting Shareholders' Share Purchase Demand), Article 117(2) to (6) inclusive (Determination of Price of Shares), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 870 (limited to the portion pertaining to item (iv)) (Hearing of Statements), the main clause of Article 871 (Appending of a Reason), Article 872 (limited to the portion pertaining to item (iv)) (Immediate Appeal), the main clause of Article 873 (Stay of Execution of the Judicial Decision of the Prior Instance), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rule) of the Companies Act shall apply mutatis mutandis to the Demands for the Purchase of Preferred Equity made by the Preferred Equity Members of a Specific Purpose Company. In this case, the phrase "act in any item of paragraph (1)" in Article 116(3) and (7) of that Act shall be deemed to be replaced with "change to the Asset Securitization Plan," the phrases "the day when such act becomes effective," "of the shares provided for in each item of that paragraph," and "such act" in Article 116(3) of that Act shall be deemed to be replaced with "the day of the Resolution for Changing the Plan set forth in Article 153(2) of the Asset Securitization Act," "thereof," and "changes to the Asset Securitization Plan," respectively, the phrases "of the shares" in Article 117(2) and (6) of the Companies Act and "for such shares" in paragraph (5) of that Article shall be deemed to be replaced with "of the Preferred Equity," the term "share certificates" in Article 117(6) of that Act shall be deemed to be replaced with "Preferred Equity Securities," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

４　会社法第百十六条第三項、第四項、第六項及び第七項（反対株主の株式買取請求）、第百十七条第二項から第六項まで（株式の価格の決定等）、第八百六十八条第一項（非訟事件の管轄）、第八百七十条（第四号に係る部分に限る。）（陳述の聴取）、第八百七十一条本文（理由の付記）、第八百七十二条（第四号に係る部分に限る。）（即時抗告）、第八百七十三条本文（原裁判の執行停止）、第八百七十五条（非訟事件手続法の規定の適用除外）並びに第八百七十六条（最高裁判所規則）の規定は、特定目的会社の優先出資社員による優先出資買取請求について準用する。この場合において、同法第百十六条第三項及び第七項中「第一項各号の行為」とあるのは「資産流動化計画の変更」と、同条第三項中「当該行為が効力を生ずる日」とあるのは「資産流動化法第百五十三条第二項に規定する計画変更決議の日」と、「同項各号に定める株式の」とあるのは「その」と、「当該行為を」とあるのは「当該資産流動化計画の変更を」と、同法第百十七条第二項、第五項及び第六項中「株式の」とあるのは「優先出資の」と、同項中「、株券」とあるのは「、優先出資証券」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 38 The provisions of Article 180 (excluding paragraph (2)(iii) and paragraph (3)) (Consolidation of Shares), Article 181 (Notices to Shareholders), Article 182 (Effectuation), Article 234(2) and Article 235(1) (Treatment of Fractions), Article 868(1) (Jurisdiction over Non-Contentious Cases), Article 869 (Prima Facie Showing), Article 871 (Appending of the Reason), Article 874 (limited to the portion pertaining to item (iv)) (Restrictions on Appeal), Article 875 (Exclusion from Application of the Provisions of the Non-Contentious Cases Procedures Act), and Article 876 (Supreme Court Rules) of the Companies Act shall apply mutatis mutandis to consolidation of a Specific Purpose Company's Specified Equity. In this case, the term "shareholders meeting" in Article 180(2) of the Companies Act shall be deemed to be replaced with "general meeting of members," the term "Registered Pledgees of the Shares" in Article 181 of that Act shall be deemed to be replaced with "Registered Pledgees of Specified Equity," the term "shareholders" in Article 182 and Article 235(1) of that Act shall be deemed to be replaced with "Specified Equity Members," the term "number" in those provisions shall be deemed to be replaced with "number of units," the term "the preceding paragraph" in Article 234(2) of that Act shall be deemed to be replaced with "Article 235(1) as applied mutatis mutandis pursuant to Article 38 of the Asset Securitization Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.発音を聞く 例文帳に追加

第三十八条　会社法第百八十条（第二項第三号及び第三項を除く。）（株式の併合）、第百八十一条（株主に対する通知等）、第百八十二条（効力の発生）、第二百三十四条第二項及び第二百三十五条第一項（一に満たない端数の処理）、第八百六十八条第一項（非訟事件の管轄）、第八百六十九条（疎明）、第八百七十一条（理由の付記）、第八百七十四条（第四号に係る部分に限る。）（不服申立ての制限）、第八百七十五条（非訟事件手続法の規定の適用除外）並びに第八百七十六条（最高裁判所規則）の規定は、特定目的会社の特定出資の併合について準用する。この場合において、同法第百八十条第二項中「株主総会」とあるのは「社員総会」と、同法第百八十一条中「登録株式質権者」とあるのは「登録特定出資質権者」と、同法第百八十二条及び第二百三十五条第一項中「株主」とあるのは「特定社員」と、「数」とあるのは「口数」と、同法第二百三十四条第二項中「前項」とあるのは「資産流動化法第三十八条において準用する第二百三十五条第一項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム