特殊監査の英語

また、例年と比較して連結税引前利益の金額が著しく小さくなった場合や負になった場合には、必要に応じて監査人との協議の上、（連結税引前利益の）例えば５％ではなく、必要に応じて比率の修正や指標の変更を行うことや連結税引前利益において特殊要因等を除外することがありうることに留意する。例文帳に追加

Also, if the amount of consolidated income before income taxes and minority interests is negative or remarkably less than in an average year, keep in mind that it is possible to discuss with the external auditor as needed, and for example instead of 5% (of consolidated income before income taxes and minority interests), revise the ratio or change the index as needed, or exclude special factors etc. in the consolidated income before income taxes and minority interests.発音を聞く  - 金融庁

２　前項の組合のうち第四十条の二第一項の規定により会計監査人の監査を要するものが子会社その他当該組合と主務省令で定める特殊の関係にある者（以下「子会社等」という。）を有する場合には、当該組合は、毎事業年度、前項の説明書類のほか、当該組合及び当該子会社等の業務及び財産の状況に関する事項として主務省令で定めるものを当該組合及び当該子会社等につき連結して記載した説明書類を作成し、当該組合の事務所に備え置き、公衆の縦覧に供しなければならない。例文帳に追加

(2) In the case where a cooperative set forth in the preceding paragraph that requires an audit by an accounting auditor pursuant to the provisions of Article 40-2, paragraph (1) is a subsidiary or one having a special relationship as specified by an ordinance of the competent ministry with said cooperative (hereinafter referred to as "subsidiary company, etc."), said cooperative shall, each business year, prepare, in addition to the explanatory documents set forth in the preceding paragraph, explanatory documents stating the matters specified by an ordinance of the competent ministry as those concerning the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner for said cooperative and said subsidiary company, etc., keep them at the offices of said cooperative, and provide them for public inspection.発音を聞く  - 日本法令外国語訳データベースシステム

第八条　保険会社の取締役、執行役、会計参与若しくはその職務を行うべき社員及び監査役は、特定関係者（当該保険会社の子会社、当該保険会社を子会社とする保険持株会社の子会社（当該保険会社を除く。）その他の当該保険会社と政令で定める特殊の関係のある者をいう。）に該当する銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項（定義等）に規定する銀行をいう。以下同じ。）その他の政令で定める金融機関又は金融商品取引法（昭和二十三年法律第二十五号）第二条第九項（定義）に規定する金融商品取引業者（有価証券関連業（同法第二十八条第八項（定義）に規定する有価証券関連業をいう。以下同じ。）を行う者に限る。）の取締役、執行役、会計参与若しくはその職務を行うべき社員若しくは監査役（理事、監事その他これらに準ずる者を含む。）又は使用人を兼ねてはならない。例文帳に追加

Article 8 (1) A director, executive officer, accounting advisor or a member who shall carry out its duties and company auditor of an Insurance Company shall not concurrently serve as the director, executive officer, accounting advisor or a member who shall carry out its duties or company auditor (including director, auditor or any other equivalent person) or employee of a bank (meaning a bank prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Banking Act (Act No. 59 of 1981); the same shall apply hereinafter) or any other financial institution specified by a Cabinet Order, or a Financial Instruments Business Operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to an operator that engages in a securities-related business (referring to any of the securities-related businesses prescribed in Article 28, paragraph (8) (Definitions) of the same Act); the same shall apply hereinafter), if such institution or operator is deemed as a specified person concerned (referring to a person that has a special relationship as specified by a Cabinet Order with the Insurance Company, such as a Subsidiary Company of the Insurance Company or a Subsidiary Company of the Insurance Holding Company of which the Insurance Company is a Subsidiary Company (excluding said Insurance Company).発音を聞く  - 日本法令外国語訳データベースシステム