group financial statementとは 意味・読み方・使い方

of accountancy, a statement of the accounts of a group of enterprises, called consolidated financial statements発音を聞く 例文帳に追加

連結財務諸表という,企業集団の計算書 - EDR日英対訳辞書

I know of the media report that you mentioned. However, I understand that Mitsubishi UFJ Financial Group has issued a statement saying that there is not any factual basis for this news report.発音を聞く 例文帳に追加

報道については承知をしておりますが、その一方で本件につきまして、三菱ＵＦＪフィナンシャル・グループは「報道されているような事実はない」という旨のコメントをしていると聞いております。 - 金融庁

Examples of processes that a company may outsource to a third party outside the group include authorization, execution, calculation, aggregation, and recording of transactions that form the basis for financial statement or disclosure information preparation.発音を聞く 例文帳に追加

委託業務には、例えば、企業が財務諸表の作成の基礎となる取引の承認、実行、計算、集計、記録又は開示事項の作成等の業務を企業集団の外部の専門会社に委託している場合が挙げられる。 - 金融庁

The "Stakeholder Report" is not called the "Intellectual Capital Statement" and does not fully conform to the model of the Guideline. It does describe, however, the sources of value for Coloplast that do not appear in its financial statements in relation to each stakeholder group, and is drawing keen attention of various quarters as a typical example of external disclosure amid the ongoing efforts for the "Intellectual Capital Statement" in Denmark.例文帳に追加

この「ステークホルダー報告書」は、「知的資本報告書（Intellectual Capital Statement）」という名称にはなっておらず、また、上記ガイドラインのモデルと完全に合致するものではないが、財務諸表には表れないコロプラスト社の価値源泉をステークホルダーとの関係ごとに記述したものであり、デンマークにおける「知的資本報告書」の取り組みの中でこれを対外的に開示している代表例として各方面からの注目を集めている。 - 経済産業省

(iii) Where a Company, etc. (excluding that which is consolidated in the financial statement or other documents of a company falling under the type of company listed in the preceding item, limited to that which holds voting rights of a Bank) which is not a Company Subject to Standards for Consolidation and belongs to a Group of Companies, etc. (meaning a group of companies, etc. consisting of (a) that Company, etc. and (b) other Companies, etc. specified by a Cabinet Office Ordinance as those have close relationships with that Company, etc. for reason that the Company, etc. holds majority voting rights of the other Company, etc. or for other reason and; hereinafter the same shall apply in this paragraph) and where the total number of voting rights held by all of the companies, etc. belonging to the Group of Companies, etc. (hereinafter referred to as "The Number of Voting Rights Held by the Group of Companies, etc." in this item and the following item) is equal to or more than the Major Shareholder Threshold of the Bank (such Group of Companies, etc. are hereinafter referred to as "Specified Group of Companies, etc." in this item and the following item), a Company, etc. in the Specified Group of Companies, etc. whose majority voting rights are held by no other Company, etc.: The Number of Voting Rights Held by the Group of Companies, etc. of the Specified Group of Companies, etc.発音を聞く 例文帳に追加

三　連結基準対象会社以外の会社等（銀行の議決権の保有者である会社等に限り、前号に掲げる会社の計算書類その他の書類に連結されるものを除く。）が会社等集団（当該会社等及び当該会社等が他の会社等に係る議決権の過半数を保有していることその他の当該会社等と密接な関係を有する会社等として内閣府令で定める会社等の集団をいう。以下この項において同じ。）に属し、かつ、当該会社等集団が当該会社等集団に属する全部の会社等の保有する一の銀行の議決権の数を合算した数（以下この号及び次号において「会社等集団保有議決権数」という。）が当該銀行の主要株主基準値以上の数である会社等集団（以下この号及び次号において「特定会社等集団」という。）である場合において、当該特定会社等集団に属する会社等のうち、その会社等に係る議決権の過半数の保有者である会社等がない会社等　当該特定会社等集団に係る会社等集団保有議決権数 - 日本法令外国語訳データベースシステム

In addition, individual business processes that have a high degree of materiality (as described below) may be included in the scope. Instead of two-thirds of total sales on a consolidation basis, a certain ratio may be applied to aggregated sales (before elimination of inter-company transactions). For this certain ratio, if that location or business unit was in the assessment scope as a material location or business unit in the previous fiscal year, and if it is confirmed that a) the assessment result indicated effective internal control over that location in the previous fiscal year, b) there were no material changes in the design of internal controls over that location or business unit, c) among the material locations and business units, it is not a particularly material location or business unit, e.g. it is not a core company in the group, then that location or business unit could be excluded from the assessment scope. In that case, as a result, the certain ratio may be less than 2/3 of consolidated sales, etc. to some extent (Note 3) As sales amounts of affiliated companies are not included in a company's consolidated sales, the management cannot use the certain ratio of consolidated sales for affiliates. Instead, the management should evaluate the degree of the affiliate's impact on the company's financial statements and determine whether the affiliate should be deemed to be in the scope or not based on its financial statement.発音を聞く 例文帳に追加

この一定割合については、当該事業拠点が前年度に重要な事業拠点として評価範囲に入っており、イ）前年度の当該拠点に係る内部統制の評価結果が有効であること、ロ）当該拠点の内部統制の整備状況に重要な変更がないこと、ハ）重要な事業拠点の中でも、グループ内での中核会社でないなど特に重要な事業拠点でないことを確認できた場合には、当該事業拠点を本年度の評価対象としないことができると考えられる。その場合、結果として、売上高等の概ね２／３を相当程度下回ることがあり得る。 - 金融庁

(5) The term "Parent Company" as used in paragraph (1) and the following Article means a company which falls under the category of company specified by a Cabinet Order as that have a control of another company (including a Cooperative Structured Financial Institution; hereinafter the same shall apply in this paragraph) as specified by a Cabinet Order, and the term "Subsidiary Company" as used in this Article means a company stated as a company which belongs to the Corporate Group to which another company belongs in the latest statement prescribed in Article 5(1), the latest Annual Securities Report prescribed in Article 24(1), the latest Quarterly Securities Report prescribed in Article 24-4-7(1) or (2), or the latest Semiannual Securities Report prescribed in Article 24-5(1) submitted by the other company which have been made available for public inspection under Article 25(1).発音を聞く 例文帳に追加

５　第一項及び次条において「親会社」とは、他の会社（協同組織金融機関を含む。以下この項において同じ。）を支配する会社として政令で定めるものをいい、この条において「子会社」とは、他の会社が提出した第五条第一項の規定による届出書、第二十四条第一項の規定による有価証券報告書、第二十四条の四の七第一項又は第二項の規定による四半期報告書又は第二十四条の五第一項の規定による半期報告書で第二十五条第一項の規定により公衆の縦覧に供された直近のものにおいて、当該他の会社の属する企業集団に属する会社として記載されたものをいう。 - 日本法令外国語訳データベースシステム