Statutory Measuresとは 意味・読み方・使い方

Therefore, at present, auditors are not necessarily capable of meeting the expectations of shareholders and investors. For this reason, from the perspective of strengthening the functions of auditors within listed companies, it is hoped that measures such as the following will be implemented: 1. Maintain adequate human resources and infrastructure to support the statutory auditors who carry out audits (cooperating with internal audit and internal control divisions for this purpose); 2. Appoint highly independent outside auditors; and 3. Appoint auditors with an in-depth knowledge of finance/accounting. For the purpose of promoting listed companies to implement these measures, stock exchanges should stipulate these measures as desirable, and develop frameworks for disclosing the status of each listed company.発音を聞く 例文帳に追加

このため、上場会社等においては、監査役の機能強化の観点から、①監査役監査を支える人材・体制の確保（このための内部監査・内部統制部門との連携） ②独立性の高い社外監査役の選任 ③財務・会計に関する知見を有する監査役の選任 等の措置が講じられていくことが望まれるところであり、取引所においては、上場会社によるこれらの取組みの促進を図るべく、これらを望ましい事項と位置づけるとともに、各上場会社の取組み状況についての開示の枠組み等を整備していくことが適当である。 - 金融庁

The Conflict Minerals Statutory Provision requires an issuer to submit a Conflict Mineral Report that includes “a description of the measures taken by the issuer to exercise due diligence on the source and chain of custody of its conflict minerals, which measurers shall include an independent private sector audit of such report,” and “a description of the products manufactured or contracted to be manufactured that are not DRC conflict free.”例文帳に追加

紛争鉱物法律規定は、発行人に対し、「報告書の独立した民間部門の監査を含め、紛争鉱物の起源と加工・流通過程に関してデュー・ディリジェンスを実行するために［発行人］によって取られた措置」、および「DRCコンフリクト・フリーではない製造された、または製造委託契約が結ばれた製品の記述」を含む紛争鉱物報告書を提出することを求めている。 - 経済産業省

With respect to the structural aspect of corporate governance, a diverse range of measures has been taken by way of legislation, stock exchange rules and so forth in recent years. For example, the "Company with Committees" system was introduced as an alternative to the statutory auditor system. A requirement was also introduced for large companies and listed companies to require establishment of a board of auditors, comprising of at least three auditors, at least half of whom must be external auditors.発音を聞く 例文帳に追加

ガバナンス機構のあり方については、近年、例えば、監査役設置会社制度に加えて委員会設置会社制度が導入されたほか、監査役設置会社についても、大会社や上場会社では、３人以上の監査役から成り、その半数以上が社外監査役とされる監査役会の設置が義務付けられるなど、法制や取引所ルール等により各般の措置が講じられてきている。 - 金融庁

39. As to the linkage between rating results and supervisory measures, first there is a system of statutory requests for report submission, such as one under Article 24 of the Banking Law, that always applies if any issue is raised in an inspection, irrespective of the rating results; in consideration of the Article 24 report, the rating results would then be used as a factor in judgment for the purpose of promptly facilitating the financial institution's voluntary efforts toward the securing of soundness and appropriateness in its operation.発音を聞く 例文帳に追加

39．評定結果と監督上の対応のリンクについては、まず、検査において何らかの指摘事項があれば、評定結果如何に関わらず、常に銀行法第２４条等に基づく報告徴求が行われるが、評定結果は、この２４条報告等も踏まえ、金融機関の業務の健全性や適切性確保に向けた自主的な取組みを早期に促していくための判断要素として用いられることとなる。 - 金融庁

Therefore, although the stock exchanges currently require a certain degree of disclosure on the relationships that outside directors and auditors have with the company, it would be appropriate for them to require the disclosure of more specific details on this point, and also to Report by the Subcommittee on Certified Public Accountant System, Financial System Council "Enrichment and Enhancement of the Certified Public Accountants and Audit Corporation Systems" (December 22, 2006). Also, in the supplementary resolutions attached to the Bill for the Partial Amendment of the Certified Public Accountants Act (Committee on Financial Affairs, House of Representatives, June 8, 2007; Committee on Financial Affairs, House of Councillors, June 15, 2007), it was stated, "With respect to measures for giving statutory auditors the authority to make decisions on the appointment of accounting auditors and the authority to make decisions on audit fees, serious deliberations should be continued and efforts should be made to draw a conclusion without delay." require appropriate disclosures about the company's views on the independence of the persons in question.発音を聞く 例文帳に追加

したがって、取引所においては、現在、社外取締役・監査役について、会社との関係に係る一定の開示を求めているところであるが、この点についてより具体的な内容の開示を求めるとともに、当該者の独立性に関する会社の考え方についても適切な開示を求めることが適当である。 - 金融庁

Also, in the supplementary resolutions attached to the Bill for the Partial Amendment of the Certified Public Accountants Act (Committee on Financial Affairs, House of Representatives, June 8, 2007; Committee on Financial Affairs, House of Councillors, June 15, 2007), it was stated, "With respect to measures for giving statutory auditors the authority to make decisions on the appointment of accounting auditors and the authority to make decisions on audit fees, serious deliberations should be continued and efforts should be made to draw a conclusion without delay.発音を聞く 例文帳に追加

また、公認会計士法等の一部を改正する法律案に対する附帯決議（平成１９年６月８日衆議院財務金融委員会、平成１９年６月１５日参議院財政金融委員会）においても、「監査人の選任決議案の決定権や監査報酬の決定権限を監査役に付与する措置についても、引き続き真剣な検討を行い、早急に結論を得るよう努めること。」とされている。 - 金融庁

Article 121 (1) In the event that a person who has violated this Act is an agent or other employee acting on behalf of the business operator of the enterprise, with respect to matters concerning workers at that enterprise, the fine under the relevant Article shall also be assessed against the business operator; provided, however, that this shall not apply in the event that the business operator has taken necessary measures to prevent such violation (In the event that the business operator is a juridical person, the representative thereof shall be deemed business operator; and in the event that the business operator is a minor or an adult ward who lacks the capacity regarding business of an adult, the statutory representative thereof shall be deemed business operator (if the statutory representative is a juridical person, the representative thereof). The same shall apply hereinafter in this Article.).発音を聞く 例文帳に追加

第百二十一条　この法律の違反行為をした者が、当該事業の労働者に関する事項について、事業主のために行為した代理人、使用人その他の従業者である場合においては、事業主に対しても各本条の罰金刑を科する。ただし、事業主（事業主が法人である場合においてはその代表者、事業主が営業に関し成年者と同一の行為能力を有しない未成年者又は成年被後見人である場合においてはその法定代理人（法定代理人が法人であるときは、その代表者）を事業主とする。次項において同じ。）が違反の防止に必要な措置をした場合においては、この限りでない。 - 日本法令外国語訳データベースシステム

A patent agent who is guilty of any act or omission that is contrary to the duty of care that he is obliged to observe as a patent agent towards the parties whose interests he represents or should represent in that capacity, that is contrary to the Association’s rules of procedure or rules of conduct or that is contrary to the conduct that befits a patent agent may be subject to one of the measures referred to in Article 23u, without prejudice to his liability on the ground of other statutory provisions.例文帳に追加

特許代理人が，行為又は無為であって，特許代理人がその資格によって代理する又は代理すべき当事者の利益に関して遵守すべき注意義務に違反するもの，協会の手続規程若しくは行為規程に違反するもの，又は特許代理人に相応しい行為に違反するものを犯した場合は，その特許代理人を第23u条にいう措置の1に付すことができ，これは，他の法的規定による責任に影響を及ぼさない。 - 特許庁