minority interestsとは 意味・読み方・使い方

(Note 2) For example, the materiality threshold using consolidated income before income taxes and minority interests may be set at approximately 5% of the consolidated income before income taxes and minority interests. However, ultimately, the materiality amount should be considered in the context of its relationship to the quantitative materiality amount of the Financial Statement Audit.発音を聞く 例文帳に追加

（注２）例えば、連結税引前利益については、概ねその５％程度とすることが考えられるが、最終的には、財務諸表監査における金額的重要性との関連に留意する必要がある。 - 金融庁

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 例文帳に追加

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。 - 金融庁

loyalty and commitment to the interests of your own minority or ethnic group rather than to society as a whole発音を聞く 例文帳に追加

全体として社会へのよりもむしろあなた自身の少数派または人種集団の利益への忠節と関与 - 日本語WordNet

Nevertheless, even now, there appears to be no end to the misconducts involving listed companies, and to the implementation of capital policies that severely undermine the interests of minority shareholders.発音を聞く 例文帳に追加

しかしながら、現時点でも、上場会社等の不祥事や少数株主等の利益を著しく損なうような資本政策などが後を絶たない。 - 金融庁

Quantitative materiality can be calculated as a percentage of consolidated total assets, consolidated sales, consolidated income before income taxes and minority interests and other factors.発音を聞く 例文帳に追加

金額的重要性は、連結総資産、連結売上高、連結税引前利益などに対する比で判断する。 - 金融庁

Quantitative materiality can be calculated as a percentage of consolidated total assets, consolidated sales, consolidated income before income taxes and minority interests, and other factors.発音を聞く 例文帳に追加

金額的重要性は、連結総資産、連結売上高、連結税引前利益などに対する比率で判断する。 - 金融庁

Note: For example, the materiality threshold using consolidated income before income taxes and minority interests may be set at approximately 5% of the consolidated income before tax. However, ultimately, the materiality amount should be considered in the context of its relationship to the quantitative materiality amount of the Financial Statement Audit.発音を聞く 例文帳に追加

（注）例えば、連結税引前利益については、概ねその５％程度とすることが考えられるが、最終的には、財務諸表監査における金額的重要性との関連に留意する必要がある。 - 金融庁