{"id":5441,"date":"2012-04-27T10:46:44","date_gmt":"2012-04-27T01:46:44","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=5441"},"modified":"2012-04-27T10:49:46","modified_gmt":"2012-04-27T01:49:46","slug":"ifrs%e3%83%99%e3%83%bc%e3%82%b9%e3%81%aeebitda-jt%e3%81%ae%e3%82%b1%e3%83%bc%e3%82%b9","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=5441","title":{"rendered":"IFRS\u30d9\u30fc\u30b9\u306eEBITDA-JT\u306e\u30b1\u30fc\u30b9"},"content":{"rendered":"

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\n \uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2012\u5e744\u670827\u65e514\u9762\uff09<\/span><\/p><\/blockquote>\n

\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n

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JT\u306f2012\u5e743\u6708\u671f\u304b\u3089IFRS\u306e\u4efb\u610f\u9069\u7528\u3092\u958b\u59cb\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4f34\u3044\u3001IFRS\u30d9\u30fc\u30b9\u306e\u300c\u8abf\u6574\u5f8cEBITDA\u300d\u3092\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\u3068\u3057\u3066\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u300c\u30fbJT\u30b0\u30eb\u30fc\u30d7\u306e\u6301\u7d9a\u7684\u306a\u696d\u7e3e\u3092\u793a\u3059\u305f\u3081\u3001\u300c\u8abf\u6574\u5f8cEBITDA\u300d\u3092\u6307\u6a19\u306e\u4e00\u3064\u3068\u3057\u3066\u63a1\u7528<\/span>
\n \u30fb\u300c\u65e5\u672c\u57fa\u6e96\u306b\u3088\u308b\u55b6\u696d\u5229\u76ca\u300d \u00b1\u5404\u7a2e\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u306e\u5dee\u7570\u306e\u8abf\u6574 \u00b1\u91d1\u878d\u640d\u76ca\u4ee5\u5916\u306e\u975e\u7d4c\u5e38\u7684\u306a\u640d\u76ca(\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u55b6\u696d\u5916\u640d\u76ca\u3084\u7279\u5225\u640d\u76ca) =\u300cIFRS\u306b\u3088\u308b\u55b6\u696d\u5229\u76ca\u300d<\/span>
\n \u30fb\u300c\u8abf\u6574\u5f8cEBITDA\u300d=\u300cIFRS\u306b\u3088\u308b\u55b6\u696d\u5229\u76ca\u300d+\u6e1b\u4fa1\u511f\u5374\u8cbb+\u7121\u5f62\u8cc7\u7523\u306e\u511f\u5374\u8cbb+ \u306e\u308c\u3093\u306e\u6e1b\u640d-\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u306b\u4fc2\u308b\u53ce\u76ca+\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u306b\u4fc2\u308b\u8cbb\u7528\u300d<\/span>
\n \uff08\u300c\uff08\u53c2\u8003\u8cc7\u6599\uff09\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e2012\u5e743\u6708\u671f\u304b\u3089\u306e\u4efb\u610f\u9069\u7528\u306b\u3064\u3044\u3066\u300d\u65e5\u672c\u305f\u3070\u3053\u7523\u696d\u682a\u5f0f\u4f1a\u793e\uff3bPDF\uff3d<\/a>\u300013\u9801\uff09<\/span><\/p><\/blockquote>\n

IFRS\u306e\u55b6\u696d\u5229\u76ca\u306b\u306f\u3001\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u975e\u7d4c\u5e38\u7684\u306a\u640d\u76ca\u3082\u542b\u307e\u308c\u308b\u306e\u3067\u3001\u8abf\u6574\u5f8cEBITDA\u306b\u3082\u3053\u3046\u3044\u3063\u305f\u9805\u76ee\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\nEBITDA\u30de\u30eb\u30c1\u30d7\u30eb\u3067\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u975e\u7d4c\u5e38\u7684\u306a\u640d\u76ca\u9805\u76ee\u306fEBITDA\u306b\u542b\u3081\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u65e5\u672c\u57fa\u6e96\u306e\u65b9\u3092\u30d9\u30fc\u30b9\u3068\u3059\u308b\u65b9\u304c\u9069\u5207\u3060\u3068\u8a00\u3048\u306a\u304f\u3082\u3042\u308a\u307e\u305b\u3093\uff08JT\u306e\u300c\u8abf\u6574\u5f8cEBITDA\u300d\u306e\u8a08\u7b97\u4e0a\u3001\u975e\u7d4c\u5e38\u7684\u304b\u3064\u91d1\u984d\u7684\u306a\u91cd\u8981\u6027\u304c\u901a\u5e38\u5927\u304d\u3044\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u640d\u76ca\u306e\u307f\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\uff09\u3002<\/p>\n

JT\u306f\u30012012\u5e743\u6708\u671f\u306e\u6c7a\u7b97\u8aac\u660e\u8cc7\u6599\u306e\u4e2d\u3067\u3001\u300c\u65e5\u672c\u57fa\u6e96\u4e0a\u306eEBITDA\u300d\u3068\u300cIFRS\u79fb\u884c\u5f8c\u306e\u8abf\u6574\u5f8cEBITDA\u300d\u306e\u8abf\u6574\u5185\u5bb9\u3092\u958b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\n\n\n\n\n\n\n\n\n\n
\u56fd\u5185\u305f\u3070\u3053\u4e8b\u696d<\/span><\/strong><\/td>\n(\u5104\u5186)<\/span><\/strong><\/td>\n\u6d77\u5916\u305f\u3070\u3053\u4e8b\u696d<\/span><\/strong><\/td>\n(\u5104\u5186)<\/span><\/strong><\/td>\n<\/tr>\n
\u65e5\u672c\u57fa\u6e96\u4e0a\u306eEBITDA<\/span><\/td>\n2,725<\/span><\/td>\n\u65e5\u672c\u57fa\u6e96\u4e0a\u306eEBITDA<\/span><\/td>\n3,126<\/span><\/td>\n<\/tr>\n
\u55b6\u696d\u5916\u640d\u76ca\u30fb\u7279\u5225\u640d\u76ca\u304b\u3089\u306e\u8868\u793a\u7d44\u66ff<\/span><\/td>\n-296<\/span><\/td>\n\u55b6\u696d\u5916\u640d\u76ca\u30fb\u7279\u5225\u640d\u76ca\u304b\u3089\u306e\u8868\u793a\u7d44\u66ff<\/span><\/td>\n-50<\/span><\/td>\n<\/tr>\n
\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u306e\u5dee\u7570<\/span><\/td>\n59<\/span><\/td>\nIFRS\u4e0a\u306eEBITDA(\u55b6\u696d\u5229\u76ca+\u511f\u5374\u8cbb)<\/span><\/td>\n3,076<\/span><\/td>\n<\/tr>\n
IFRS\u4e0a\u306eEBITDA(\u55b6\u696d\u5229\u76ca+\u511f\u5374\u8cbb)<\/span><\/td>\n2,488<\/span><\/td>\n\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u306b\u4fc2\u308b\u53ce\u76ca\u30fb\u8cbb\u7528\u7b49\u306e\u8abf\u6574<\/span><\/td>\n72<\/span><\/td>\n<\/tr>\n
\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u306b\u4fc2\u308b\u53ce\u76ca\u30fb\u8cbb\u7528\u7b49\u306e\u8abf\u6574<\/span><\/td>\n134<\/span><\/td>\nIFRS\u79fb\u884c\u5f8c\u306e\u8abf\u6574\u5f8cEBITDA<\/span><\/td>\n3,148<\/span><\/td>\n<\/tr>\n
IFRS\u79fb\u884c\u5f8c\u306e\u8abf\u6574\u5f8cEBITDA<\/span><\/td>\n2,623<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\uff08\u300c\uff08\u53c2\u8003\u8cc7\u6599\uff09\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e2012\u5e743\u6708\u671f\u304b\u3089\u306e\u4efb\u610f\u9069\u7528\u306b\u3064\u3044\u3066\u300d\u65e5\u672c\u305f\u3070\u3053\u7523\u696d\u682a\u5f0f\u4f1a\u793e\uff3bPDF\uff3d<\/span><\/a>\u300014\u9801\uff09<\/span><\/p><\/blockquote>\n

\u3053\u308c\u3092\u898b\u3066\u3082\u3001\u975e\u7d4c\u5e38\u640d\u76ca\u306e\u5185\u5bb9\u3092\u541f\u5473\u3059\u308b\u5fc5\u8981\u6027\u3092\u611f\u3058\u307e\u3059\u3002<\/p>\n

\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n

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