write-offsとは 意味・読み方・使い方

(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?発音を聞く 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.発音を聞く 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.発音を聞く 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?発音を聞く 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.発音を聞く 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.発音を聞く 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