違いがわかる翻訳サンプル〔日英：金融・会計〕

<Fintech> The effect of fintech – the new wave of innovation that involves digitization of various financial services – is changing how the banks operate drastically. In particular, the new technology called blockchains, which is responsible for engendering a host of virtual currencies, is about to redefine the concept of trust that has been the mainstay supporting business operations in the banking industry, in a fundamental way.

<Goodwill> Goodwill is an intangible asset that is irreplaceable by other types of asset, such as know-how that a company possesses or its physical location. To be more specific, if the purchase price of a company being acquired by another company exceeds its net asset value, goodwill is the difference between those two values. In principle, the accounting rule change that took effect in FY2006 does not allow the companies that have acquired other companies to amortize goodwill all at once, so it must be amortized over time as SG&A (selling, general and administrative) expenses, in certain amounts as specified by the rule, within 20 years of acquisition.

<Life settlement> A life settlement is a transaction where an insurance policy owner sells the policy to a third party (investment bank) in exchange for a sum of money. The third party (investment bank), on the other hand, takes over the responsibility to pay the premium for the remaining policy period and will be entitled to receive the death benefit when the insured deceases. While resale of insurance policies is prohibited in Japan for several reasons, the life settlement market is rapidly expanding especially among institutional investors in the U.S.