Glossary entry

Japanese term or phrase:

の件

English translation:

Dividends on retained earnings

Added to glossary by Charlesp
Mar 15, 2023 11:58
1 yr ago
33 viewers *
Japanese term

の件

Japanese to English Bus/Financial Finance (general)
What should I の件 translate in 剰余金の配当の件?

I know that 剰余金の配当の件 means Distribution of surplus or dividend of surplus.
Change log

Mar 21, 2023 09:33: Charlesp Created KOG entry

Proposed translations

+1
4 days
Selected

Dividends on retained earnings (full meaning of the phrase)

"Dividends from retained earnings" -- "Dividends from profits" is the translation. NOT "surplus" ("surplus" is only applicable for governmental entities).

As for translating の specifically, as you well know の is a connector in Japanese most often is not given an independent meaning, i.e. no translation for "no"

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Note added at 5 days (2023-03-21 09:32:08 GMT) Post-grading
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Regarding "earned surplus" (or Unappropriate Earned Surplus) - and a response to the Comment below...


Yea, earned surplus (deficit). is used by companies, sometimes.- (or by translators)
https://resona-gr.co.jp/holdings/english/newsrelease/pdf/040...

BUT it is not the standard term in use for commercial enterprises. It is reserved for governmental entities which do not make a profit (including non-profit universities).

As for how to express Financial Results, "retained earned capital," "Retained Earned Surplus" is in use, however "retained earnings" gets about 10 million hits, while "earned surplus" gets 216,000 (and most of those refer to governmental entities).
Note from asker:
Sorry for the late reply. Thank you for educating me on Surlpus.
Peer comment(s):

agree Takashi Fukunaga
8 hrs
great, super!!! Thanks!!!!
neutral Robert Edison : Surplus is not only used for government entities. https://www.law.cornell.edu/wex/earned_surplus#:~:text=In th...
9 hrs
yes, I agree. But it is non-standard terminology in this context.
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4 KudoZ points awarded for this answer.
5 mins

regarding

It just means 'regarding' or 'about' whatever comes before it.

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Note added at 52 mins (2023-03-15 12:51:01 GMT)
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Yes, that sounds about right.
Note from asker:
Context : Japanese = 第1号議案 剰余金の配当の件 English Agenda 1: Regarding Dividend of Surplus Should the translation be like this?
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Reference comments

1 hr
Reference:

No need to translate.

This is a typical formality in Japanese business documents, such as Reports, Requests, Notices of Shareholders Meeting, etc., and meens "matters on", "matters about", "matters regarding", etc. However, it is not necessary to translate it in English as you can see in the example below:

JAPANESE
決議事項
第1号議案第97期(2021年4月1日から2022年3月31日まで)期末の剰余金配当の件
第2号議案定款中一部変更の件
第3号議案取締役(監査等委員である取締役を除く。)9名選任の件
第4号議案監査等委員である取締役5名選任の件

ENGLISH
Matters for approval by the shareholders:
Item 1: Appropriation of Surplus for the 97th Term (from April 1, 2021 to March 31, 2022)
Item 2: Partial Amendments to the Articles of Incorporation
Item 3: Election of Nine (9) Directors (Excluding Directors who are Audit & Supervisory Committee
Members)
Item 4: Election of Five (5) Directors who are Audit & Supervisory Committee Members

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Note added at 2時間 (2023-03-15 14:19:59 GMT)
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Sorry, "meens" should read as "means".
Note from asker:
Sorry for the late reply. Thank you for educating me.
Peer comments on this reference comment:

agree Yuki Okada
3 hrs
ありがとうございます。
agree Charlesp : I agree
4 days
Thank you.
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