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Japanese to English translations [PRO]
Bus/Financial - Accounting | | Japanese term or phrase: 全部純資産直入法 | Used in the "Securities" section under Significant Accounting Policies. Whole sentence is: 時価法の適用によ
り生じた評価差額は全部純資産直入法により処理し |
| TimGKudoZ activityQuestions: 27 (none open) ( 2 closed without grading) Answers: 32
United States
| | Local time: 08:49
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| | to be reported as a component of shareholders' equity | Explanation:
…reported as a component of shareholders’ equity
When you look at securities-estimation related statements of listed corporations-- “Marketable Securities and Investment Securities,” “Available-for-sale securities and Sundry Investments,” “Investments in Securities” or whatever--, typical descriptions to that effect are as follows:
1. …all securities held by the Company are classified as available-for-sale securities and are reported at fair value, with unrealized gains and losses reported in a separate component of shareholders’ equity.
2. …Marketable securities and investment securities quoted on the market are stated at market price method, as variance of the estimate is included to equity.
3. …all securities are classified as available-for-sale securities, and are carried out at their fair value with unrealized gains and losses reported as a component of shareholders’ equity.
評価差益＝unrealized gains and losses, variance of the estimate
時価法＝market price method, fair value,
純資産直入＝reported in/as a component of shareholders’ equity, the variance is included to equity
純資産＝stockholders'/shareholders' equity (Although there're many words for 純資産, it seems "shareholders' equity" is uniformally used.)
Hope it helps.
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| Selected response from:
 kokuritsu
Local time: 22:49
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4 KudoZ points were awarded for this answer |
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1 hr confidence:  peer agreement (net): +3 to be reported as a component of shareholders' equity
Explanation:
…reported as a component of shareholders’ equity
When you look at securities-estimation related statements of listed corporations-- “Marketable Securities and Investment Securities,” “Available-for-sale securities and Sundry Investments,” “Investments in Securities” or whatever--, typical descriptions to that effect are as follows:
1. …all securities held by the Company are classified as available-for-sale securities and are reported at fair value, with unrealized gains and losses reported in a separate component of shareholders’ equity.
2. …Marketable securities and investment securities quoted on the market are stated at market price method, as variance of the estimate is included to equity.
3. …all securities are classified as available-for-sale securities, and are carried out at their fair value with unrealized gains and losses reported as a component of shareholders’ equity.
評価差益＝unrealized gains and losses, variance of the estimate
時価法＝market price method, fair value,
純資産直入＝reported in/as a component of shareholders’ equity, the variance is included to equity
純資産＝stockholders'/shareholders' equity (Although there're many words for 純資産, it seems "shareholders' equity" is uniformally used.)
Hope it helps.
| kokuritsu
Local time: 22:49
Works in field
Native speaker of:  Japanese
PRO pts in category: 12
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