Glossary entry

Japanese term or phrase:

みなし評価益

English translation:

deemed valuation gain

Added to glossary by Mari Hodges
Mar 11, 2012 16:33
12 yrs ago
2 viewers *
Japanese term

みなし評価益

Japanese to English Bus/Financial Accounting pension fund
In a pension fund balance sheet, みなし評価益 is on the assets side and みなし評価損 is on the liabilities side. I've found "loss on devaluation" for みなし評価損 (I also don't know if it's the best translation) and "deemed valuation profit" for みなし評価益, but I don't know if this is right in the context of a pension fund balance sheet.

Any help with the English translation would be appreciated.
References
FYI

Proposed translations

9 hrs
Selected

deemed appraisal gain (or deemed gain on appraisal)

as opposed to deemed appraisal loss. appraisal and loss/gain seem more appropriate for financial statement language, but maybe I'm just more used to these expressions.
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Reference comments

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