銀行代理業者の監督のための部署を設置し又は担当者を配置し、銀行代理業者の監督、業務監査、研修、モニタリングを実施するための態勢を整備しているか。例文帳に追加

Is there a system to supervise bank agents, auditing their operations, providing training to them and monitoring their operations by establishing a division or department in charge of the relevant supervision or by appointing a person in charge thereof?発音を聞く  - 金融庁

ｂ．取締役会又は監査役若しくは監査委員会が財務報告の信頼性を確保するための内部統制の整備及び運用を監督、監視、検証していない。例文帳に追加

b. The board of directors, corporate auditors or audit committee does not supervise, monitor nor examine the design and operating effectiveness of internal controls for securing the reliability of financial reporting.発音を聞く  - 金融庁

・取締役会及び監査役又は監査委員会は、財務報告とその内部統制に関し経営者を適切に監督・監視する責任を理解し、実行しているか。例文帳に追加

・ Do the board of directors and corporate auditors or audit committee understand and fulfill their responsibilities for appropriately supervising and monitoring the management in regard to the financial reporting and relevant internal controls?発音を聞く  - 金融庁

ハ. 取締役会や監査役又は監査委員会の構成員は、内部統制の整備及び運用に関するモニタリングを実施するため、経営者を適切に監督・監視する責任を理解した上で、それを適切に実行しているか。例文帳に追加

C. Do the members of the board of directors, corporate auditors or audit committee understand and properly fulfill their responsibilities to adequately supervise and monitor the management, in order to perform the monitoring functions over the design and operation of internal controls?発音を聞く  - 金融庁

ｅ．業務プロセスに関する記述、虚偽記載のリスクの識別、リスクに対する内部統制に関する記録など、内部統制の整備状況に関する記録を欠いており、取締役会又は監査役若しくは監査委員会が、財務報告に係る内部統制の有効性を監督、監視、検証することができない。例文帳に追加

e. The board of directors, corporate auditors or audit committee cannot supervise, monitor or examine internal control over financial reporting effectiveness due to the lack of records on the design of internal controls, such as records on the process flow, identification of misstatement risks or internal controls over risks.発音を聞く  - 金融庁

当局の限られた資源を有効に活用する観点から、検査等は、金融機関の監査機能の活用や検査・監督における関係部署と十分な連携を行いつつ、効率的に実施される必要がある。例文帳に追加

To effectively utilize the authorities' limited resources, inspections, etc. need to be conducted in an efficient manner, while utilizing the audit functions of the financial institution and cooperating fully with departments that are involved in inspection and supervision.発音を聞く  - 金融庁

例えば銀行であれば、「銀行の業務の健全かつ適切な運営を確保するため」のみに検査・監督が必要となる（銀行法第１条）。そして、それとても出発点はあくまでも、金融機関自身の内部管理と外部監査そして市場規律による監視なのである。例文帳に追加

In the case of a bank, for example, inspection and supervision are required only "to ensure sound and proper operations of banks" (Banking Law, Article 1); and even that would come only after the financial institution's own internal controls and 3 external audits, as well as market discipline-based surveillance.発音を聞く  - 金融庁

・ 社員会、最高経営責任者及び品質管理担当責任者の役割等が不明確であったことから、それぞれの指示監督が不十分となり、法令等遵守態勢、情報管理態勢、日常的監視、内部規程の整備・周知及び監査調書の管理などに不備がみられる。例文帳に追加

Those deficiencies led to defects in certain areas, such as the development of the firm's compliance system, information security, monitoring system, the establishment and notification of internal rules, and the retention of audit files.発音を聞く  - 金融庁

審査会においては、当該届出の状況や届出内容を踏まえ、関係部局との連携や外国監督当局との協力関係の充実を図るとともに、当該外国監査法人等の品質管理に関する情報等の収集及び分析に努めることとし、検査方法、検査対象先の選定、検査結果の活用などについて具体的に検討を行い、必要に応じ検査を実施する。例文帳に追加

The CPAAOB strives to gather and analyze information concerning quality control of the relevant audit firms, as well as to develop a collaborative relationship among relevant organizations and international audit oversight authorities, taking into account the subsequent developments of notification from the subject firms and the content of notification documents. The Board intends to conduct inspection when deemed necessary after making specific examinations on the inspection procedure, the selection of audit firms to be inspected, and the utilization of inspection results.発音を聞く  - 金融庁

① 代理・媒介業に係る業務の健全かつ適切な運営を確保するための措置を講ずる責任を有する部署を設置し又は担当者を配置する等、代理・媒介業者の適切な監督を行うための態勢が整備されているか（代理・媒介業者に対する業務監査態勢を含む。）。例文帳に追加

(i) Whether the primary business operator has developed a control environment for ensuring appropriate supervision of agency/brokerage service providers, through actions such as establishing a division responsible for the implementation of measures to ensure the sound and appropriate conduct of business operations related to agency/brokerage services, or appointing a person responsible therefor (including a control environment regarding audits of the business operations of agency/brokerage service providers).発音を聞く  - 金融庁

イ．代理・媒介業に係る業務の健全かつ適切な運営を確保するための措置を講ずる責任を有する部署を設置し又は担当者を配置する等、代理・媒介業者の適切な監督を行うための態勢が整備されているか（代理・媒介業者に対する業務監査態勢を含む。）。例文帳に追加

A. Whether the primary business operator has developed a control environment for ensuring appropriate supervision of agency/brokerage service providers through measures such as establishing a division responsible for the implementation of measures to ensure the sound and appropriate conduct of business operations related to agency/brokerage services or appointing a person responsible therefor (including a control environment regarding audits of the business operations of agency/brokerage service providers).発音を聞く  - 金融庁

第二百七十一条の三十　内閣総理大臣は、保険持株会社が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき、又は公益を害する行為をしたときは、当該保険持株会社に対しその取締役、執行役、会計参与若しくは監査役の解任その他監督上必要な措置を命じ、若しくは当該保険持株会社の第二百七十一条の十八第一項若しくは第三項ただし書の認可を取り消し、又は当該保険持株会社の子会社である保険会社に対しその業務の全部若しくは一部の停止を命ずることができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設立された保険持株会社に対して与えられているものとみなす。例文帳に追加

Article 271-30 (1) The Prime Minister may, when an Insurance Holding Company has violated a law or regulation, its articles of incorporation or any disposition of the Prime Minister pursuant to a law or regulation, or has committed any act that harms the public interest, order the Insurance Holding Company to dismiss its directors, executive officers, accounting advisors or company auditors or to take necessary measures for the purpose of supervision, rescind the authorization given to the Insurance Holding Company under Article 271-18, paragraph (1) or the proviso to Article 271-18, paragraph (3), or order the subsidiary Insurance Company of the Insurance Holding Company to suspend its business in whole or in part. In this case, the authorization set forth in paragraph (1) of that Article that was granted for establishment of the Insurance Holding Company shall be deemed to be granted to the Insurance Holding Company established under the authorization.発音を聞く  - 日本法令外国語訳データベースシステム

第五十二条の三十四　内閣総理大臣は、銀行持株会社が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該銀行持株会社に対しその取締役、執行役、会計参与若しくは監査役の解任その他監督上必要な措置を命じ、若しくは当該銀行持株会社の第五十二条の十七第一項若しくは第三項ただし書の認可を取り消し、又は当該銀行持株会社の子会社である銀行に対しその業務の全部若しくは一部の停止を命ずることができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設立された銀行持株会社に対して与えられているものとみなす。例文帳に追加

Article 52-34 (1) The Prime Minister may, if a Bank Holding Company has violated any laws and regulations, its articles of incorporation or a disposition given by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order the Bank Holding Company to take necessary measures for the purpose of supervision, including dismissal of its director, executive officer, accounting advisor or company auditor, rescind the authorization set forth in Article 52-17(1) or the proviso to Article 52-17(3) granted to the Bank Holding Company, or order its subsidiary Bank to suspend the whole or part of its business. In this case, the authorization set forth in paragraph (1) of that Article that was granted for establishment of the Bank Holding Company shall be deemed to be granted to the Bank Holding Company established under the authorization.発音を聞く  - 日本法令外国語訳データベースシステム

４　会社法第五百十二条から第五百十八条まで、第二編第九章第二節第二款から第十款まで（第五百二十二条第三項及び第五百三十六条第三項を除く。）、第七編第二章第四節並びに第三章第一節（第八百六十八条第二項から第五項まで及び第八百七十条から第八百七十四条までを除く。）及び第三節（第八百七十九条、第八百八十条、第八百八十二条第二項及び第八百九十六条第二項を除く。）並びに第九百三十八条（第六項を除く。）の規定は、清算投資法人の特別清算について準用する。この場合において、同法第五百二十一条中「第四百九十二条第三項」とあるのは「投資法人法第百五十五条第三項」と、同法第五百二十二条第一項中「総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主若しくは発行済株式（自己株式を除く。）の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の数の株式を六箇月（これを下回る期間を定款で定めた場合にあっては、その期間）前から引き続き有する株主」とあるのは「発行済投資口の百分の三（これを下回る割合を規約で定めた場合にあっては、その割合）以上の口数の投資口を六箇月（これを下回る期間を規約で定めた場合にあっては、その期間）前から引き続き有する投資主」と、同法第五百二十三条及び第五百二十六条第一項中「清算人」とあるのは「清算執行人及び清算監督人」と、同法第五百二十四条中「清算人」とあるのは「清算執行人又は清算監督人」と、同法第五百二十五条第一項中「清算人は」とあるのは「清算執行人は」と、「清算人代理」とあるのは「清算執行人代理」と、同法第五百三十条第一項中「清算人及び監査役並びに支配人その他の使用人」とあるのは「清算執行人及び清算監督人並びに一般事務受託者、資産運用会社及び資産保管会社」と、同法第五百四十二条第一項中「設立時取締役、設立時監査役、第四百二十三条第一項に規定する役員等又は清算人」とあるのは「設立時執行役員、設立時監督役員、投資法人法第百十五条の六第一項に規定する役員等、清算執行人又は清算監督人」と、同法第五百六十二条中「第四百九十二条第一項に規定する清算人」とあるのは「清算執行人」と、「同項」とあるのは「投資法人法第百五十五条第一項」と、同法第九百三十八条第一項中「本店（第三号に掲げる場合であって特別清算の結了により特別清算終結の決定がされたときにあっては、本店及び支店）」とあるのは「本店」と、同条第二項第一号中「第四百七十九条第四項において準用する第三百四十六条第二項又は第四百八十三条第六項において準用する第三百五十一条第二項」とあるのは「投資法人法第百五十三条第二項において読み替えて準用する投資法人法第百八条第二項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。例文帳に追加

(4) The provisions of Article 512 through Article 518, the provisions of Subsection 2 through Subsection 10 of Part II, Chapter IX, Section 2 (excluding Article 522, paragraph (3) through Article 536, paragraph (3)), the provisions of Part VII, Chapter II, Section 4, the provisions of Chapter III, Section 1 of that Part (excluding Article 870, paragraph (2) through paragraph (5) and Article 870 through Article 874), the provisions of Section 3 of that Chapter (excluding Article 879, Article 880, Article 882, paragraph (2), and Article 896, paragraph (2)), and Article 938 (excluding paragraph (6)) of the Companies Act shall apply mutatis mutandis to the special liquidation of an Investment Corporation in Liquidation. In this case, the term "paragraph (3) of Article 492" in Article 521 of that Act shall be deemed to be replaced with "Article 155, paragraph (3) of the Investment Corporations Act," the phrase "or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the voting rights of all shareholders (excluding the shareholders that cannot exercise voting rights on all matters on which resolutions can be passed at the shareholders meeting; or, in cases where any proportion less than that is provided for in the articles of incorporation, such proportion) or shareholders who have held, for the consecutive period of past six months or more (or, in cases where a shorter period is provided for in the articles of incorporation, such period), not less than three-hundredths (3/100) of the issued shares (excluding treasury shares; or, in cases where a lower proportion is provided for in the articles of incorporation, such proportion)" in Article 522, paragraph (1) of the Companies Act shall be deemed to be replaced with "or Investors who have held, for a consecutive period of the past six months or more (in cases where a shorter period is provided for in the certificate of incorporation, such period), not less than three-hundredths (in cases where a lower proportion is provided for in the certificate of incorporation, such proportion) of the units of Issued Investment Equity," the term "liquidators" in Article 523 and Article 526, paragraph (1) of the Companies Act shall be deemed to be replaced with "executive liquidator(s) and liquidation supervisors," the term "liquidators" in Article 524 of that Act shall be deemed to be replaced with "executive liquidator(s) or liquidation supervisors," the terms "liquidators" and "liquidators' agent" in Article 525, paragraph (1) of that Act shall be deemed to be replaced with "executive liquidators" and "executive liquidators' agent" respectively, the phrase "liquidators and Company Auditors of a Liquidating Stock Company and employees, including managers," in Article 530, paragraph (1) of that Act shall be deemed to be replaced with "executive liquidator(s) and liquidation supervisors of an Investment Corporation in Liquidation as well as the Administrative Agent, Asset Management Company, and Asset Custody Company," the phrase "directors upon incorporation, Company Auditors upon incorporation, Qualified Officers provided for in paragraph (1) of Article 423 or liquidators" in Article 542, paragraph (1) of the Companies Act shall be deemed to be replaced with "Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, Officers, etc. specified in Article 115-6, paragraph (1) of the Investment Corporations Act, executive liquidator(s), or liquidation supervisors," the phrases "the liquidators provided for in paragraph (1) of Article 492" and "that paragraph" in Article 562 of the Companies Act shall be deemed to be replaced with "the executive liquidator(s)" and "Article 155, paragraph (1) of the Investment Corporations Act," the phrase "the head office (or, in cases set forth in item (iii), if a ruling to conclude special liquidation is made due to completion of a special liquidation, the head office and branch office(s))" in Article 938, paragraph (1) of the Companies Act shall be deemed to be replaced with "the head office," the phrase "Article 351(2) as applied mutatis mutandis pursuant to Article 346(2) or Article 483(6) as applied mutatis mutandis pursuant to Article 479(4)" in Article 938, paragraph (2), item (i) of the Companies Act shall be deemed to be replaced with "Article 108, paragraph (2) of the Investment Corporations Act as applied mutatis mutandis by replacing certain terms pursuant to Article 153, paragraph (2) of the Investment Corporations Act," and any other necessary technical replacement of terms shall be specified by a Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム