金融・会計・財務・保険翻訳サンプル
【時事】
（日経ビジネスより抜粋）
世銀新総裁をご紹介します
－民間企業にももっと融資を
世銀にはさまざまな改革が必要である。まず、規約を書き換え、政府と政府系機関だけでなく民間企業により多くの融資ができるようにすべきだ。今はあまりに多くの世銀融資が、相手国政府の役人の手で非効率にさせられている。小さな政府と規制緩和、広範な民営化という方向は世界の潮流で、世銀はそれに適応すべきだ。十分活用されていない国際金融公社（世銀姉妹機関。民間企業創設を助ける）などは、この目的に資するものだろう。
世銀には融資と保証の両業務があるが、後者はめったに使われない。世銀独自の会計規則のせいで、保証の場合も融資と同じく、保証額相当分を資本準備として持たねばならないことになっているからだ。もし保証に対する資本準備は保証額の３分の１か半分でよいことにすれば、世銀は増資しなくてももっと多くの保証を供与できる。
【Current Events】
An introduction to the new president to the World Bank
－Increased accommodation for private sector corporations
The World Bank is in need of reform in a number of areas. First, the Bank’s rules need rewriting to enable it to channel more of its investment capital into private corporations rather than public and semi-public bodies alone. At the moment, too large a proportion of the World Bank’s funds are being used inefficiently by public officials of the countries in which they are invested. Small government, deregulation and more widespread privatization is the tide of the times and the World Bank must remain abreast of the trend. Organizations such as the International Finance Corporation (an offshoot of the World Bank dedicated to assisting the birth of private corporations) – a body underused to date – could surely play a useful role in this regard.
The World Bank concerns itself with the provision both of funds and of guarantees, although this latter facility is offered only rarely. The main reason for this is that the accounting rules of the Bank compel it to hold sufficient capital in reserve to back its guarantees in just the same way as its loans. If the rules were revised to allow the Bank to hold just a third or a half of the value of its guarantees in the form of capital reserves, it would immediately be in a position to increase its guarantees without having to augment its capital.
