non-financial companyとは 意味・読み方・使い方

Figure 2.1.33 indicates that Japanese corporate managers have the perception that the capital market does not fully appreciate the overall company value, in terms of both financial and non-financial aspects, in comparison with the situation in other countries. Trends toward the overall evaluation of company value in the SRI markets in the UK and the US, to be described later, need to be closely followed since they can potentially influence the financing activities of Japanese companies.例文帳に追加

第2-1-33図を見ると、我が国の経営者の間には海外に比べて、財務面に限らず非財務面も含めた総合的な企業価値に対する理解を資本市場から得られていないという認識があるが、下記で述べる英米のSRI市場における企業の総合的な価値評価への動きについては、今後我が国企業の資本調達に当たっても影響があり得ることから、その動向を注視する必要がある。 - 経済産業省

Article 207-3 An Officer (including a provisional director, provisional auditor, provisional accounting advisor, and provisional executive officer) of an Authorized Financial Instruments Firms Association, Financial Instruments Exchange, Self-Regulation Organization prescribed in Article 85(1), or Financial Instruments Exchange Holding Company shall be punished by a non-penal fine of not more than one million yen in the following cases:発音を聞く 例文帳に追加

第二百七条の三　認可金融商品取引業協会、金融商品取引所、第八十五条第一項に規定する自主規制法人又は金融商品取引所持株会社の役員（仮理事及び仮監事並びに仮取締役、仮会計参与、仮監査役及び仮執行役を含む。）は、次の場合においては、百万円以下の過料に処する。 - 日本法令外国語訳データベースシステム

With respect to groups led by insurance companies or insurance holding companies, for the purpose of ensuring protection of policyholders and so forth, there is a need for gaining a quantitative understanding of the financial position of the entire groups, and quickly identifying any risk of an insurance company being affected by the deterioration of business conditions for non-insurance companies within the same group.発音を聞く 例文帳に追加

保険会社又は保険持株会社を頂点とするグループについて、グループ全体の財務状況を定量的に把握し、グループ内の他の会社の経営悪化が保険会社に波及するリスクを早期に把握することにより、保険契約者等の保護を図ることが必要である。 - 金融庁

Regarding how non-consolidated financial statements are to be treated in case of mandatory IFRS application, the possible production of such financial statements based on IFRS for alignment with consolidated statements may be considered, in view of the fact that consolidated statements are based on non-consolidated information, that an emergence of differences due to the application of different standards in profit calculations, the basis for presenting a company's fiscal health and operating results, may lead to erroneous decision-making by interested parties, and that the cost of preparing financial statements based on two standards should also be considered.発音を聞く 例文帳に追加

ＩＦＲＳが強制適用された場合の個別財務諸表の取扱いについては、連結財務諸表が、個別財務諸表をベースに作成しており、企業の財政状態及び経営成績を表す基礎となる利益計算に基準が異なることにより違いが生じることは利害関係者の判断を誤らせる恐れがあることや、２つの基準で財務諸表を作成するコストに鑑み、個別財務諸表についても連結財務諸表との整合性を重視しＩＦＲＳにより作成すべきとの考え方がある。 - 金融庁

Fig. 3-1-12 presents the results of examining the changes in the number of employees per company in large enterprises and SMEs by using MOF’s Financial Statements Statistics of Corporations by Industry to look at the question of how employee size has changed in individual enterprises until now. In large enterprises, the number of employees per company in non-manufacturing industries has remained mostly steady on one hand, while it has decreased significantly in manufacturing on the other.例文帳に追加

それでは、これまで一企業の従業員規模がどのように推移してきたかを見るために、財務省「法人企業統計年報」を用いて、中小企業と大企業における1社当たり従業員数の推移を見てみると第3-1-12図のようになり、大企業においては、非製造業の1社当たり従業員数はほぼ横ばいで推移している一方、製造業において、1社当たりの従業員数は大きく減少してきた。 - 経済産業省

On the other hand, when Coloplast's company value was assessed on the basis of information that included non-financial indicators incorporated in the "Intellectual Capital Statement," though the average was lower, analysts' assessment of the company's future profitability was concentrated and stock investment risk was rated as "no more risky than its peers" with the "buy" recommendation (Fig. 2.1.44).例文帳に追加

一方、「知的資本報告書」に盛り込まれている非財務的指標を含んだ情報でコロプラスト社の企業価値を評価すると、平均値は下がったものの、将来的な収益に関するアナリストの評価が集約化された上、株式投資のリスクも「同業者よりはリスク小（"no more risky than its peers"）」という評価として購入推奨とされた（第2-1-44図）。 - 経済産業省

Article 208 An Issuer of Securities, a representative person or Officer of a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator or Financial Instruments Intermediary Service Provider, a Financial Instruments Business Operator which is a foreign juridical person, a person who has received permission under Article 59 or representative person of an Authorized Transaction-at-Exchange Operator in Japan, an Officer (including a provisional director) or person who used to be a representative person of an Authorized Financial Instruments Firms Association or Public Interest Corporation-Type Financial Instruments Firms Association prescribed in Article 78(2), an Officer (including a provisional director and provisional auditor) or liquidator of an Investor Protection Fund, an Officer (including a provisional director and provisional executive officer), person who used to be a representative person, or liquidator of a Financial Instruments Exchange or self-regulation organization prescribed in Article 85(1), a representative person or person who used to be a representative person of a Foreign Financial Instruments Exchange in Japan, a representative person or Officer of a Financial Instruments Clearing Organization, or a representative person or Officer of a Securities Finance Company shall be punished by a non-penal fine of not more than 300 thousand yen in the following cases:発音を聞く 例文帳に追加

第二百八条　有価証券の発行者、金融商品取引業者等若しくは金融商品仲介業者の代表者若しくは役員、金融商品取引業者若しくは金融商品仲介業者、外国法人である金融商品取引業者、第五十九条の規定により許可を受けた者若しくは取引所取引許可業者の国内における代表者、認可金融商品取引業協会若しくは第七十八条第二項に規定する公益法人金融商品取引業協会の役員（仮理事を含む。）若しくは代表者であつた者、投資者保護基金の役員（仮理事及び仮監事を含む。）若しくは清算人、金融商品取引所若しくは第八十五条第一項に規定する自主規制法人の役員（仮理事、仮取締役及び仮執行役を含む。）、代表者であつた者若しくは清算人、外国金融商品取引所の国内における代表者若しくは代表者であつた者、金融商品取引清算機関の代表者若しくは役員又は証券金融会社の代表者若しくは役員は、次の場合においては、三十万円以下の過料に処する。 - 日本法令外国語訳データベースシステム

After the transfer of the business operations of Incubator Bank of Japan to the Second Bridge Bank of Japan, DIC, as the financial receiver, will have the right to pursue criminal and civil responsibility, while Resolution and Collection Corporation (RCC), which is a fully owned subsidiary of DIC, will also continue to have the same right as the receiver of non-performing assets. There is no change in the principle that the responsibility of the former management team and other people concerned will be pursued during the process of loan collection. That decision concerns the transfer of business operations to the Second Bridge Bank, not the sale to a private company, and some operations will be transferred to RCC. I am also aware of the so-called eight-month rule. Therefore, the pursuit of responsibility will not end there.発音を聞く 例文帳に追加

第二承継銀行への事業譲渡後においては、預金保険機構が金融（整理）管財人として、また不良債権を譲り受けたRCC（整理回収機構）、これは預金保険機構の100％子会社で、このRCCにも引き続き必要があれば、刑事上、民事上の責任を追及する権限がございますが、それが回収業務を進める中で日本振興銀行の旧経営陣等の責任追及を引き続き厳格に行っていくという本質は変わりません。民間への譲渡先が決まるわけではなく、あくまでブリッジバンクでございまして、RCCに行く分もありますから、8か月間ルールというのもあると聞いておるわけです。そういったことで、そこで責任追及が終わるというわけではないと思っています。 - 金融庁