持分法適用関連会社の英語

へ．持分法適用となる関連会社に係る評価・監査方法の明確化例文帳に追加

f. Clarification of Methods of Assessment and Audit for Equity Method Affiliated Companies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。例文帳に追加

B. Equity method affiliated companies should be included in the scope of the management's assessment of internal control.発音を聞く  - 金融庁

（注２）持分法適用となる関連会社への役員の派遣や兼任の状況などにより、子会社と同様の評価が行えないことが考えられる。例文帳に追加

(Note 2) Due to dispatched or interlocking officers at an equity method affiliated company, it may not be possible to do assessments in the same manner as that of a subsidiary.発音を聞く  - 金融庁

（注１）持分法適用となる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、①当該親会社の内部統制報告書又は②当該親会社が当該関連会社の財務報告に係る内部統制の有効性に関して確認を行っている旨の書面を利用することができる。例文帳に追加

(Note 1) If an equity method affiliated company is a subsidiary of another company, and that affiliate's parent prepares an Internal Control Report and is audited based on these standards, then the management can use [1] that parent company's Internal Control Report or [2] a document indicating that the parent company is assessing the effectiveness of internal controls over that affiliate's financial reporting.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

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

b. 関係会社の判定、連結の範囲の決定、持分法の適用の要否、関連当事者の判定その他財務諸表の作成における判断に密接に関わる事項例文帳に追加

b. Matters that are closely related to the decision of whether an entity is an affiliate, decision on the scope of consolidation or the necessity to apply the equity method, determination of whether a party is a related party and other decisions involved in preparing the financial statements.発音を聞く  - 金融庁