引当金

• Reading: ひきあてきん
• Romaji: hikiatekin
• Kanji breakdown: 引 (in/hi) — pull, allocate; 当 (tō/a) — apply, match; 金 (kin/kana) — money
• Pronunciation: /çi.ki.a.te.kʲin/

Meaning

Provision; reserve; allowance. Funds set aside in accounting to cover anticipated future expenses or losses.

A key accounting term for money earmarked against foreseeable but uncertain future obligations. Types include 貸倒引当金 (allowance for doubtful accounts), 退職給付引当金 (retirement benefit provision), and 修繕引当金 (repair reserve). Required under both Japanese GAAP and IFRS for prudent financial reporting. The act of recording a provision is 引当金を計上する.

Examples

1. 貸倒引当金を積み増すことで財務の健全性を維持する。 Building up the allowance for doubtful accounts helps maintain financial soundness.
2. 今期は不良債権に対して多額の引当金を計上した。 A large provision was recorded this period against non-performing loans.
3. 退職給付引当金の計算方法が会計基準の改訂で変わった。 The method for calculating the retirement benefit provision changed following a revision to accounting standards.

Usage Guide

Context: accounting, auditing, corporate reporting, finance

Tone: formal

Origin & History

From 引き当て (earmarking, setting aside for a purpose; from 引き当てる 'to allocate to a specific purpose') combined with 金 (money, funds).

Cultural Context

Era: Modern

Generation: Finance professionals

Social background: Corporate/Accounting