Financial Disclosureとは 意味・読み方・使い方

・Stating disclosure items relevant to financial statements発音を聞く 例文帳に追加

・財務諸表に関連する開示事項を記載するための手続 - 金融庁

(1) "Financial reporting" and "financial reports" are external reporting of both 1) financial statements and 2) disclosure information and others that could have a material effect on the reliability of financial statements.発音を聞く 例文帳に追加

（１） 「財務報告」とは、財務諸表及び財務諸表の信頼性に重要な影響を及ぼす開示事項等に係る外部報告をいう。 - 金融庁

Further enhancement of financial institutions’ disclosure to strengthen market discipline発音を聞く 例文帳に追加

○ 市場規律の発揮に向けた金融機関の情報開示の一層の充実 - 金融庁

In the US, disclosure is required only for consolidated financial statements at present.発音を聞く 例文帳に追加

また、米国においては、現在でも連結財務諸表のみが開示されている。 - 金融庁

6 This shall apply only to financial institutions subject to timely disclosure rules under the Securities and Exchange Law.発音を聞く 例文帳に追加

6 金融商品取引法上の適時開示を求められる金融機関に限る。 - 金融庁

We are not demanding that disclosure be enhanced with regard to the financial results for the year ending in March specifically.発音を聞く 例文帳に追加

これは、特に３月で開示を強化せよということを言っているわけではなくて、 - 金融庁

Financial reporting includes those required by the Financial Instruments and Exchange Law, Company Law, and other laws and regulations, those required by contracts or agreements with banks or business partners, and voluntary disclosure to stakeholders. In the context of this standard, the term "financial reporting" refers to the financial statements and information that could have a material effect on the financial statements described in the disclosure documents (Annual Report and Securities Registration Statement) required by the Financial Instruments and Exchange Law. (for details, refer to "1.[1]. Scope of financial reporting" in "II. Assessment and Report on Internal Control Over Financial Reporting.")発音を聞く 例文帳に追加

本基準において、財務報告とは、金融商品取引法上の開示書類（有価証券報告書及び有価証券届出書）に記載される財務諸表及び財務諸表に重要な影響を及ぼす可能性のある情報をいう（詳細は、「Ⅱ．財務報告に係る内部統制の評価及び報告」１．①財務報告の範囲 参照。） - 金融庁

B. "Disclosure information and others that could have a material effect on the reliability of financial statements" means the disclosure information and others (except financial statements) included in the Annual Securities Report and others, specifically listed as follows:発音を聞く 例文帳に追加

ロ．「財務諸表の信頼性に重要な影響を及ぼす開示事項等」とは、有価証券報告書等における財務諸表以外の開示事項等で次に掲げるものをいう。 - 金融庁