financial closingとは 意味・読み方・使い方

A. Regarding Article 123(1)(xxi) of the FIB Cabinet Office Ordinance, in cases where an over-the-counter financial futures business operator offers the price of a financial instruments, a financial index or an option concerning over-the-counter financial futures trading to a customer requesting the offer of the price indicated at the time of the transaction, the price offered by the business operator may be either the opening price, the intraday high, the intraday low or the closing price of the relevant transaction date.発音を聞く 例文帳に追加

イ．金商業等府令第123条第１項第21号に関し、店頭金融先物取引について、店頭金融先物取引業者が顧客の取引時に表示した金融商品、金融指標又はオプションの価格を、当該価格の提示を要求した当該顧客に提示する場合には、各取引日ごとの始値、高値、安値及び終値の提示によることができる。 - 金融庁

(b) when there are Temporary Financial Statements, etc. (which means Temporary Financial Statements, etc. set forth in Article 2, paragraph (3), item (xiii) of the Ordinance for Enforcement of the Companies Act; the same shall apply hereinafter) as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; the same shall apply in (c)) as an Temporary Account Closing Day (which means an extraordinary closing day prescribed in Article 441, paragraph (1) of the Companies Act; the same shall apply hereinafter) (in the case where there are two or more Temporary Account Closing Days, the last one), the contents of said Temporary Financial Statements, etc.;発音を聞く 例文帳に追加

ロ　最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社商品取引所の成立の日。ハにおいて同じ。）後の日を臨時決算日（会社法第四百四十一条第一項に規定する臨時決算日をいう。以下同じ。）（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等（会社法施行規則第二条第三項第十三号の臨時計算書類等をいう。以下同じ。）があるときは、当該臨時計算書類等の内容 - 日本法令外国語訳データベースシステム

(ii) in cases where a customer's assets pertaining to claims subject to compensation are Securities listed on a Financial Instruments Exchange (including similar markets established in foreign states; hereinafter the same shall apply in this Article): the amount calculated using the closing prices of such Securities on the Financial Instruments Exchange on the date that the Consumer Protection Fund published a public notice prescribed in the provisions of Article 305, paragraph (1) of the Act (if said closing prices do not exist, indicative price quotations published by the Authorized Financial Instruments Firms Association [which means an Authorized Financial Instruments Firms Association prescribed in Article 2, item (xiii) of the Financial Instruments and Exchange Act; the same shall apply hereinafter] on the date of said public notice, or the closing prices of the said Financial Instruments Exchange on the nearest date prior to the date of said public notice, whichever is specified by the Consumer Protection Fund);発音を聞く 例文帳に追加

二　補償対象債権に係る委託者資産が金融商品取引所（外国において設立されている類似の性質を有するものを含む。以下この条において同じ。）に上場されている有価証券である場合　委託者保護基金が法第三百五条第一項の規定による公告をした日の金融商品取引所における最終価格（当該最終価格がないときは、認可金融商品取引業協会（金融商品取引法第二条第十三号に規定する認可金融商品取引業協会をいう。以下同じ。）が発表する当該公告をした日の気配相場又は、その日前における直近の日の当該金融商品取引所における最終価格のうち、委託者保護基金が指定するもの）に基づき算出した金額 - 日本法令外国語訳データベースシステム

(ii) The monthly total of the amounts pertaining to the transfer of funds from the special international financial transactions account to other accounts at the closing time of every day shall not exceed the monthly total of the amounts pertaining to the transfer of funds from other accounts to the special international financial transactions account.発音を聞く 例文帳に追加

二　毎日の終業時における特別国際金融取引勘定からその他の勘定への資金の振替に係る金額の月中の合計額は、毎日の終業時におけるその他の勘定から特別国際金融取引勘定への資金の振替に係る金額のその月中の合計額を限度とする。 - 日本法令外国語訳データベースシステム

(iii) in cases where a customer's assets pertaining to claims subject to compensation are Over-the-Counter Traded Securities (which means Over-the-Counter Traded Securities prescribed in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act; the same shall apply hereinafter): the amount calculated based on the closing price of such Securities published by the Authorized Financial Instruments Firms Association to which the Consumer Protection Fund registers Over-the-Counter Traded Securities pertaining to said claims subject to compensation (when said Over-the-Counter Traded Securities are registered by more than one Authorized Financial Instruments Firms Association, the Authorized Financial Instruments Firms Association specified by the Consumer Protection Fund), on the date of public notice pursuant to the provisions of Article 305, paragraph (1) of the Act (if said closing price does not exist, the closing price published by said Authorized Financial Instruments Firms Association on the nearest date prior to the date of public notice);発音を聞く 例文帳に追加

三　補償対象債権に係る委託者資産が店頭売買有価証券（金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券をいう。以下同じ。）である場合　委託者保護基金が法第三百五条第一項の規定による公告をした日の当該補償対象債権に係る店頭売買有価証券を登録する認可金融商品取引業協会（当該店頭売買有価証券が二以上の認可金融商品取引業協会に登録されているときは、委託者保護基金が指定する認可金融商品取引業協会とする。）が公表する最終価格（当該最終価格がないときは、その日前における直近の日に当該認可金融商品取引業協会が公表した最終価格）に基づき算出した金額 - 日本法令外国語訳データベースシステム

To journalize transactions for correctly closing an account in consideration of actual financial condition without deferment of profits and losses or second account transfer, for commodities or services continuously provided for a plurality of months.例文帳に追加

複数月にわたって継続的に提供される商品又はサービスの対価について、損益の繰延べや再振替仕訳をしなくても、実際の財務状況を反映した適正な決算ができるような仕訳を行う。 - 特許庁

Also, seeing as the bank was known to be contemplating boosting its capital and there is still some time left before the interim financial closing at the end of September, can you please let us know the reason why and how the whole procedures are taking place at this time?発音を聞く 例文帳に追加

もう1点、当該銀行は増資も模索していたはずですが、9月末の中間で締めるところまでまだ時間はあるのですが、このタイミングでこういう処理に至った理由及び経緯を教えてください。 - 金融庁

To provide a real-time consolidated accounting system by which consolidated accounting processing of an industrial group is exactly performed and a consolidated financial state not only at a closing date but at an optional point of time is grasped.例文帳に追加

正確に企業集団の連結会計処理を行なうことができ、且つ、決算日に限らず、任意の時点における連結の財政状態を把握することが可能になるリアルタイム連結会計システムを提供する。 - 特許庁