引当金 Meaning in English - translations and usage examples

• allowance
• reserve

Examples of using 引当金 in Japanese and their translations into English

新鮮なパセリやコリアンダー,chopped,ガーニッシュ引当金一部。
Fresh parsley or cilantro, chopped, reserve some for garnish.

コロニーを確立する引当金は、市長の裁量次第でもある&協議会。
The allowance of establishing colonies is also up to the discretion of Mayor& Council.

月の引当金は、アプリケーションのその他の地域や市町村の所得税削減され。
The allowance for the month of December is reduced by application Additional Regional and municipal income tax.

今日ラツィオ州の法律が適用されるようのない「地域の関心領域」となった引当金、。
Today the reserve, which became"area of regional interest" as governed by the law of the Lazio Region no.

評価性引当金の増加は、ソニーの当期純利益及び財政状態に悪影響を及ぼす可能性があります。
An increase in a valuation allowance may have an adverse impact on Sony's net income and financial condition.

そこで、これを貸倒引当金に繰り入れることとし、それに伴い、約6億円の損失が発生する見込みです。
The accounts receivable balance will be transferred to"allowance for bad debts" and losses of about 600 million Yen are forecast.

(ix)当投資法人の決算における貸倒引当金の計算、その他の会計及び税務に関する業務を行うため。
Calculation of the allowance for doubtful debts of the Company and other matters related to accounting and taxation;

関係会社投資損失引当金（特別損失）計上及び通期業績予想の修正に関するお知らせ。
Notice concerning recording of allowance for investment loss of affiliate company(extraordinary losses) and revision of full-year business forecasts.

自社要因は、2016年度のコンテナ船損失引当金の影響額がプラス要因で203億円。
As internal factors, the impact of provision of allowance for loss in Containership Business in fiscal year 2016 contributes positively by 20.3 billion yen.

だったらあなた達に1500億の引当金を積んでもらうことになるけど➡。
You will have to come up with a loan loss provision of 150 billion.

その他】Q1:営業外収益に計上されている独占禁止法関連損失引当金の戻し入れについて、その背景を教えて下さい。
Others】 Q1: Please explain the background for your decision on reversal of allowance for loss related to the Anti-Monopoly Act, which is included in the non-operating income.

年度と2016年度の通期実績比較では、自社要因として構造改革及び引当金等の影響、そしてコスト削減の結果+449億円の効果がありました。
In the full-year comparison of fiscal year 2017 and fiscal year 2016, internal achievements included the positive effect of 44.9 billion yen as a result of the impact of structural reforms, provision of allowance and cost reductions.

また、個別決算におきましても、子会社株式評価損179億円(内、中間決算において117億円は計上済み)と貸倒引当金112億円を、各々特別損失として計上する予定であります。
In the non-consolidated accounts, it plans to record as extraordinary losses both the 17.9 billion yen valuation loss on shares in the subsidiary(of which 11.7 billion yen has already been recorded in the interim accounts) and an 11.2 billion yen allowance for doubtful receivables.

そして、使用済燃料再処理引当金、原子力発電施設解体引当金、特定放射性廃棄物処分費の制度が作られた際には、それらに対応する費用が規制料金に計上されていった。
And when the systems for the reserve for reprocessing of spent nuclear fuel, reserve for decommissioning nuclear power units, and disposal costs of designated radioactive wastes were created, the costs corresponding to each were allocated to the regulated charges.

年度は、当該保証債務の解約を進めており、解約損失を「その他運用費用」に計上しておりますが、解約損失の大半は、「その他経常収益」にて計上した貸倒引当金の戻入にて相殺されております。
In FY2013, we proceeded the dissolution of the guarantee obligations and losses caused by the dissolution was recorded in"Other investment expenses". However, the losses were mostly offset by the reversal of allowance for doubtful account recorded in"Other ordinary income.

これは、ONE社持分法損失を加えたコンテナ船統合関連影響全体を含んでも引当金等効果がありプラスとなったこと、および物流事業での持分法利益の増加によるものです。
This was due to the positive effect of factors such as provision of allowance, including the overall impact of the integration of Containership Business even with the equity in losses in ONE, and the increase in equity in gains in Logistics Business.

当社は、関係会社等への貸付金に対し、貸付先の財政状態および経営成績等を精査した結果、平成21年3月期単体決算において貸倒引当金2,612百万円を計上することとなりました。
The Company will recognize JPY 2,612 million of allowance for doubtful accounts against loans made by the Company to its affiliates after examining their financial position and management results for the fiscal year ended March 2009 on a non-consolidation basis.

それから、この四半期の特別損益でございますけれども、連結ベースでは、固定資産の売却を中心にして、差し引き10億円の損を計上しております。単体におきましては、関係会社への貸付の貸倒引当金等で9億円の損失を計上しております。
Extraordinary loss for 1Q this year amounted to about 1.0 Billion Yen on Consolidated basis, which was mainly from disposal of fixed tangible assets; and most of the 0.9 Billion Yen for Non-Consolidated was due to allowance for doubtful accounts of our subsidiaries.

また、IFRSの任意適用を前提としているため、のれんの償却が不要になるほか、韓国事業及び東南アジア事業における貸倒引当金や、国内事業における買取債権の処理等における計上方法の違いによる影響等を考慮しております。
Since the voluntary adoption of IFRS is the precondition, amortization of goodwill is not necessary and the difference in recording method for allowance for doubtful accounts in business in South Korea and Southeast Asia and handling of purchased receivables in domestic business is taken into account as well.

具体的には、原発への初期投資に関する原子力発電工事償却準備引当金や、原発を廃止する際の費用に関する使用済燃料再処理引当金、原子力発電施設解体引当金、特定放射性廃棄物処分費の制度がある。
Specifically, there are systems dealing with the reserve for preparation of the depreciation of nuclear power construction, related to the initial investment in such plants; and with the reserve for reprocessing of spent nuclear fuel, reserve for decommissioning nuclear power units, and disposal costs of designated radioactive wastes, which are related to the costs of decommissioning nuclear power plants.

第2四半期の営業損益は39億円の赤字となった。これはインドネシアのJトラスト銀行について事業構造改革を進め、保守的に貸倒引当金46億円を計上したほか、グループリース社転換社債の時価評価損14億円を計上。
The Company posted operating loss of 3.9 billion yen in the second quarter mainly because of:(i) additional provision(4.6 billion yen) of allowance for doubtful accounts in Bank JTrust Indonesia as part of restructuring measures; and(ii) mark-to-market valuation losses of 1.4 billion yen on Group Lease's convertible bond.

A-3構造改革及び引当金等による収支影響額・コスト削減A-3構造改革及び引当金等による収支影響額・コスト削減について、A-2で自社要因の改善+449億円のうち、構造改革引当金の影響額が16年度実績と比較して+253億円と申し上げました。
A-3:Financial Impact by Structural Reforms and Provision of Allowance・Progress of Cost Savings With regard to the financial impact from structural reforms and provision of allowance as well as cost savings shown in A-3, we mentioned in A-2 that the 44.9 billion yen improvement due to internal factors included the impact of structural reforms and provision of allowance improving by 25.3 billion yen compared to fiscal year 2016.

の道路引当金。
The Road Provision.

長期商品保証引当金。
Provision for goods warranties.

法令違反・訴訟等に関する引当金。
Allowance Related to Legal Violations, Lawsuits, etc.

環境の損傷に対応する引当金等。
Reserve funds for environmental damage, etc.

財務投資損失引当金の設定に関するガイダンス-VBP。
Guidance on provision for financial investment- VBP.

その他の長期純営業資産：長期前払費用、長期引当金等。
Other long-term assets-net: long-term prepaid expenses, long-term provisions etc.

How to use "引当金" in a sentence

評価性引当金と負債 … 続きを読む ブログで学ぶ〜日商簿記2級チャレンジ #17 引当金 →。