previous year's resultsとは 意味・読み方・使い方

As of third quarter, it surpassed previous year's results by more than 50 percent.発音を聞く 例文帳に追加

それが３四半期で前年を５０％以上上回りました - 京大-NICT 日英中基本文データ

Among significant locations or business units within the scope of the previous fiscal year's assessment, if the assessment results were effective the previous fiscal year, and if there were no significant changes to the previous fiscal year's design, etc, then the management can exclude those locations or business units from the current fiscal year's assessment scope.発音を聞く 例文帳に追加

前年度の評価範囲に入っていた重要な事業拠点のうち、前年度の評価結果が有効であり、整備状況に重要な変更がない等の場合、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こととした。 - 金融庁

It is clarified that among assessment points for company-level controls (excluding assessment items with particularly significant impacts on the reliability of financial reporting), for points indicated as effective in the previous fiscal year's assessment results and without significant changes to the previous fiscal year's design, the management can continue using the results of the previous year's operation assessment.発音を聞く 例文帳に追加

全社的な内部統制の評価項目(財務報告の信頼性に特に重要な影響を及ぼす評価項目を除く。)のうち、前年度の評価結果が有効であり、かつ、前年度の整備状況に重要な変更がない項目については、前年度の運用状況の評価結果を継続して利用することが可能であることを明確化した。 - 金融庁

Note: Among assessment items for company-level controls (excluding assessment items with particularly significant impacts on the reliability of financial reporting), for items indicated as effective in the previous fiscal year's assessment results, and without significant changes to the previous fiscal year's design, the management can record such fact and continue using the results of the previous year's operation assessment.発音を聞く 例文帳に追加

（注）全社的な内部統制の評価項目（財務報告の信頼性に特に重要な影響を及ぼす項目を除く。）のうち、前年度の評価結果が有効であり、かつ、前年度の整備状況と重要な変更がない項目については、その旨を記録することで、前年度の運用状況の評価結果を継続して利用することができる。 - 金融庁

Note: Among the IT general control items (excluding those with particularly significant impacts on the reliability of financial reporting), for those items that have been indicated as effective in the previous fiscal year's assessment results, and have not undergone significant changes compared with the previous fiscal year's design, the management can record such fact and continue using the results of the previous year's the assessment of operation.発音を聞く 例文帳に追加

（注）ＩＴ全般統制の項目（財務報告の信頼性に特に重要な影響を及ぼす項目を除く。）のうち、前年度の評価結果が有効であり、かつ、前年度の整備状況と重要な変更がない項目については、その旨を記録することで、前年度の運用状況の評価結果を継続して利用することができる。 - 金融庁

However, if assessment results indicate that company-level controls are effective, then among those internal controls identified as key controls (excluding those with particularly significant impacts on the reliability of financial reporting) indicated as effective in the previous fiscal year's assessment results, and without significant changes to the previous fiscal year's design, the management can record such fact and continue using the results of the previous year's design assessment.発音を聞く 例文帳に追加

ただし、全社的な内部統制の評価結果が有効である場合には、統制上の要点として識別された内部統制（財務報告の信頼性に特に重要な影響を及ぼすものを除く。）のうち、前年度の評価結果が有効であり、かつ、前年度の整備状況と重要な変更がないものについては、その旨を記録することで、前年度の整備状況の評価結果を継続して利用することができる。 - 金融庁

However, if assessment results indicate that company-level controls are effective, then among those internal controls that have been identified as key controls (excluding those with particularly significant impacts on the reliability of financial reporting) were indicated as effective in the previous fiscal year's assessment results, and have not undergone significant changes compared with the previous fiscal year's design, the management can record such fact and continue using the results of the previous year's assessment of operation.発音を聞く 例文帳に追加

ただし、全社的な内部統制の評価結果が有効である場合には、統制上の要点として識別された内部統制（財務報告の信頼性に特に重要な影響を及ぼすものを除く。）のうち、前年度の評価結果が有効であり、かつ、前年度の整備状況と重要な変更がないものについては、その旨を記録することで、前年度の運用状況の評価結果を継続して利用することができる。 - 金融庁