評価書の送付の英語

そうした場合には、当該関連会社の全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行うことを基本とするが、当該評価が行えないなど、特段の事情がある場合には、当該関連会社に対する投資損益の把握などの管理プロセスの確認等の適切な方法により評価を行うことができることに留意する。例文帳に追加

The basic policy is that in such a case, the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview, or reviewing reports prepared by the affiliate. If such an assessment cannot be done or in other special situations, keep in mind that the management can conduct an assessment by using appropriate methods, such as assessing management processes to such affiliates including understanding investment profit or loss from them.発音を聞く  - 金融庁

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。例文帳に追加

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate.発音を聞く  - 金融庁

ロ． 持分法適用となる関連会社は、評価範囲を決定する際の対象に含まれる。ただし、当該関連会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、又は当該関連会社が他の会社の子会社であって当該関連会社の親会社が本基準に基づき内部統制報告書を作成し監査を受けている場合には、イ．のなお書きに準じて取り扱う。なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行う必要がある。例文帳に追加

B. Equity method affiliated companies should be included in the scope for management's assessment of internal control. In that case, however, where the affiliated company has prepared its report on internal control based on this standard, and the report has been audited by an external auditor; or the affiliated company is a subsidiary of another company, the parent of the affiliate has prepared its report on internal control based on this standard and the report has been audited by an external auditor, these affiliated companies should be treated the same as the listed subsidiaries under the preceding paragraph A. When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), management should focus on company-level controls and perform procedures such as sending out questionnaires, inquiring, or reviewing reports prepared by the affiliate.発音を聞く  - 金融庁

1. 清算人は就任後遅滞なく組合財産の現況を調査し、財産目録及び貸借対照表を作成し、財産処分の具体案を定め、これらの書類を組合員に送付するものとする。当該組合財産の現況調査及び評価額の算定に関し、清算人は、弁護士、公認会計士、税理士、鑑定人、アドバイザーその他の専門家を本組合の費用で選任することができる。例文帳に追加

(1) The liquidator shall, without delay after assuming office, investigate the current conditions of the Partnership Assets, prepare a list of assets and a balance sheet, develop a specific plan for the disposition of assets and send these documents to the Partners. The liquidator may appoint, at the expenses of the Partnership, lawyers, certified public accountants, tax accountants, appraisers, advisors or other professionals for the investigation of the current conditions and calculation of values of the Partnership Assets.発音を聞く  - 経済産業省

持分法適用となる関連会社については、他の支配株主の存在等によって、子会社と同様の評価が行えないことが考えられるところであり、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により行う必要があるとされてきたところである。例文帳に追加

For equity method affiliated companies, due to factors such as the existence of other controlling shareholders, etc., it may not be possible to do assessments in the same manner as that of a subsidiary. In such a case, it was stipulated that the management should focus on company-level controls and perform appropriate procedures such as sending a questionnaire to those affiliates, and interviewing or reviewing reports prepared by those affiliates.発音を聞く  - 金融庁

3. 前項に規定する金銭の分配のほか、無限責任組合員は、投資証券等（投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。）を現物で分配することが組合員の利益に適うと合理的に判断する場合（かかる判断がなされた日を「現物分配基準日」という。）、組合員及び脱退組合員に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用（もしあれば）及び公租公課（もしあれば）の合計額を控除した上、本条第4 項に従い成功報酬（もしあれば）の額（成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額）を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、組合員についてはその持分金額、脱退組合員については当該脱退組合員の脱退当時の持分金額の各金額に応じ按分をした上、それぞれ現物により分配することができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券等の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を組合員及び脱退組合員に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、総有限責任組合員の出資口数の合計の［ ］分の［ ］以上に相当する出資口数を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項に基づき無限責任組合員が行う分配に準用する。例文帳に追加

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners to receive an in kind distribution of Portfolio Securities (including non-money consideration acquired by the Partnership from the Disposition of Portfolio Securities, in kind dividends or share splits) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Partners and any Withdrawing Partners their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the total amount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (which is, in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to (a) in the case of a Partner, their respective Interest Amount or (b) in the case of a Withdrawing Partner, their respective Interest Amount at the time of the withdrawal of such Withdrawing Partner, to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute to the Partners and any Withdrawing Partners the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and(iv) other matters as required to determine the appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding a Number of Partnership Units equal to [ ]% or more of the aggregate Number of Partnership Units of all of the Limited Partners. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph.発音を聞く  - 経済産業省

3. 前項に規定する金銭の分配のほか、無限責任組合員は、あるポートフォリオ投資に係る投資証券等（投資証券等に係る処分等、現物配当、株式分割等により本組合が取得したもののうち金銭以外のものを含む。）を現物で分配することが当該ポートフォリオ投資に関し出資をした組合員の利益に適うと合理的に判断する場合（かかる判断がなされた日を「現物分配基準日」という。）、当該ポートフォリオ投資に係る対象組合員等に対し、現物分配基準日後速やかに、当該投資証券等の分配時評価額の総額から、分配に要する諸費用（もしあれば）及び公租公課（もしあれば）の合計額を控除した上、本条第4 項に従い成功報酬（もしあれば）の額（成功報酬を投資証券等の現物で支払う場合には、当該投資証券等の分配時評価額の総額）を控除した残額に相当する当該投資証券等を、第30 条により認められる範囲において、対象持分割合（但し、脱退組合員については当該脱退組合員の脱退当時を基準とする。）に応じ按分をした割合により、それぞれ現物により分配するとができるものとする。無限責任組合員は、分配に要する諸費用及び公租公課並びに成功報酬の支払いにあてるため、分配される投資証券の一部を売却することができるものとし、かかる場合、当該売却に係る投資証券等を控除した後の当該投資証券等を対象組合員等に対し分配するものとする。当該投資証券等が市場性のある有価証券ではない場合、無限責任組合員は、(ⅰ)現物分配を行う旨及びその理由、(ⅱ)現物分配する投資証券等の明細、(ⅲ)その現物分配基準日における分配時評価額の案、並びに(ⅳ)その他その適否を判断する上で必要な事項を記載した書面を送付した上、当該ポートフォリオ投資に関し出資をした有限責任組合員の対象持割合の合計の［ ］分の［ ］以上に相当する持分を有する有限責任組合員の承認を取得しなければならないものとする。なお、第49 条第1 項は、本項の規定に基づき無限責任組合員が行う分配に準用する。例文帳に追加

(3) In addition to distribution of funds prescribed in the preceding paragraph, if the General Partner reasonably determines that it is beneficial for the Partners who have made contributions with respect to a Portfolio Investment to receive an in kind distribution of Portfolio Securities in respect of such Portfolio Investment (including non-money consideration acquired by the Partnership from a Disposition of, in kind dividends with respect to or share splits of Portfolio Securities) (the day of such determination being referred to as the “Reference Date”), the General Partner may, promptly after the Reference Date, distribute in kind to the Participating Interested Partners in respect of such Portfolio Investment their respective pro rata shares of the Portfolio Securities equivalent to the balance of the total amount of the Value at the Time of Distribution of the Portfolio Securities after the deduction of (x) the totalamount of costs and expenses, if any, and taxes and other public duties, if any, required for the distribution and (y) the amount of any incentive fee, if any, pursuant to paragraph (4) of this Article (in the case where such incentive fee is paid in kind by the Portfolio Securities, the total amount of the Value at the Time of Distribution of such Portfolio Securities), in proportion to their respective Percentage Interests (provided that, for a Withdrawing Partner, the distribution shall be based on its Percentage Interest at the time of its withdrawal), to the extent allowed by Article 30. The General Partner may sell a portion of the Portfolio Securities that are to be distributed in order to pay costs, expenses, taxes and other public duties required for such distribution and to pay such incentive fee. In such case, the General Partner shall distribute the Portfolio Securities remaining after deducting the Portfolio Securities so sold or to be so sold. If the Portfolio Securities are not Marketable Securities, the General Partner shall send a document stating (i) the proposed in kind distribution and the reason therefor, (ii) a statement of Portfolio Securities to be distributed in kind, (iii) an assessment of the Value at the Time of Distribution as of the Reference Date and (iv) other matters as required for determination of appropriateness of the proposed distribution in kind, and shall be required to obtain an approval of the Limited Partners holding interests equal to [ ]% or more of the total Percentage Interests of the Limited Partners who have made contributions to the Portfolio Investment. Article 49(1) shall apply mutatis mutandis to distribution by the General Partner pursuant to this paragraph.発音を聞く  - 経済産業省