Glossary entry (derived from question below)
Japanese term or phrase:
原則評価方式
English translation:
fundamental valuation method(s)
Added to glossary by
JapanLegal
Dec 14, 2010 13:05
13 yrs ago
Japanese term
原則評価方式
Japanese to English
Bus/Financial
Finance (general)
Stock valuation
A method for valuing the shares of an unlisted company.
Thanks for your help.
Thanks for your help.
Proposed translations
(English)
3 | fundamental valuation method(s) | JapanLegal |
4 | principle of valuation method | Soonthon LUPKITARO(Ph.D.) |
Change log
Dec 16, 2010 05:34: JapanLegal Created KOG entry
Proposed translations
3 hrs
Selected
fundamental valuation method(s)
I think avaaid is correct; the source term is supposed to be "原則的評価方式," which refers to a group of fundamental valuation methods for unlisted companies, as opposed to a single method.
You'll notice that in this PDF (http://www.hp.jicpa.or.jp/specialized_field/pdf/2-2-1-2-2007... it's contrasted with 特例的評価方式, and that both umbrella categories point to specific valuation methods that should be applied within them (p. 8). On page nine, you can see the different valuation methods that fall under "原則的評価方式"; choice of valuation method depends on the size of the company.
This PDF
(http://www.hp.jicpa.or.jp/specialized_field/pdf/4-11-0-2e-20... which summarizes in English the options for valuing unlisted companies, translates some of these methods into English, but you'll notice that neither 原則的評価方式 nor 特例的評価方式 are translated. They are not methods in themselves, but rather descriptions of methods.
So I think the full translation would be "fundamental valuation methods for unlisted companies" or "fundamental valuation method for unlisted companies," depending on the grammar of the sentence you're working with.
HTH.
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Note added at 3 hrs (2010-12-14 17:04:36 GMT)
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Sorry, weird things happened with the links. Try these:
http://www.hp.jicpa.or.jp/specialized_field/pdf/2-2-1-2-2007...
http://www.hp.jicpa.or.jp/specialized_field/pdf/4-11-0-2e-20...
You'll notice that in this PDF (http://www.hp.jicpa.or.jp/specialized_field/pdf/2-2-1-2-2007... it's contrasted with 特例的評価方式, and that both umbrella categories point to specific valuation methods that should be applied within them (p. 8). On page nine, you can see the different valuation methods that fall under "原則的評価方式"; choice of valuation method depends on the size of the company.
This PDF
(http://www.hp.jicpa.or.jp/specialized_field/pdf/4-11-0-2e-20... which summarizes in English the options for valuing unlisted companies, translates some of these methods into English, but you'll notice that neither 原則的評価方式 nor 特例的評価方式 are translated. They are not methods in themselves, but rather descriptions of methods.
So I think the full translation would be "fundamental valuation methods for unlisted companies" or "fundamental valuation method for unlisted companies," depending on the grammar of the sentence you're working with.
HTH.
--------------------------------------------------
Note added at 3 hrs (2010-12-14 17:04:36 GMT)
--------------------------------------------------
Sorry, weird things happened with the links. Try these:
http://www.hp.jicpa.or.jp/specialized_field/pdf/2-2-1-2-2007...
http://www.hp.jicpa.or.jp/specialized_field/pdf/4-11-0-2e-20...
4 KudoZ points awarded for this answer.
Comment: "Thank you, Shannon. "
36 mins
principle of valuation method
Note from asker:
Thank you very much for your help. May I ask if that is your translation of the term? I can't seem to find it in the reference you provided. |
Discussion
http://123s.zei.ac/hyouka/gennsokuhyouka.html
原則的評価方式は、評価する株式を発行した会社を従業員数、総資産価額および売上高により大会社、中会社又は小会社のいずれかに区分(財基通178)して、原則として次のような方法で評価をすることになっています(財基通179)。
I understand that this term simply refers to the two methods (or three including a combination of these two) to be applied in principle to value unlisted companies (shares).
I would probably try to translate it descriptively.