Glossary entry

Japanese term or phrase:

有価証券

English translation:

available-for-sale securities

Added to glossary by Harpreet Singh kapula
Jan 1, 2021 12:22
3 yrs ago
11 viewers *
Japanese term

有価証券

Japanese to English Bus/Financial Finance (general)
Full text: その他有価証券評価差額金

My issue: 有価証券. Is it "Securities" or "Marketable Securities"?

My understanding: Valuation difference on other marketable securities
Proposed translations (English)
4 +1 available-for-sale securities

Proposed translations

+1
4 hrs
Selected

available-for-sale securities

その他有価証券評価差額金 This phrase is often translated in Japanese companies' English-version accounts as "Valuation difference on available-for-sale securities"

See for example
https://www.shizuokabank.co.jp/english/pdf/irinfo2012.pdf
https://www.hokuyobank.co.jp/ir/library/pdf/english/sep-2016...

However, either "marketable securities" or just "securities" is fine in my view. You will find numerous examples online of both in English translations of その他有価証券評価差額金.

Peer comment(s):

agree Port City
4 hrs
Thank you.
neutral Andreas Baranowski : 有価証券 = marketable securities (Agreed). However, その他有価証券 must be translated as available-for-sale securities. It is a stand-alone asset account which is subject to tighter valuation rules than investment securities or held-to- maturity securities.
14 hrs
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4 KudoZ points awarded for this answer. Comment: "Thank you for your hrlp."
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