statement of changesとは 意味・読み方・使い方

To allocate the output file in response to the data quantity of the input file without modifying the job control statement when inputting the job in the execution control of a batch job of which output file volume changes in proportion to the data quantity of an input file.例文帳に追加

入力ファイルのデータ量に比例して出力ファイルの容量が変化するバッチジョブの実行制御において、ジョブ入力時にジョブ制御文を変更することなく入力ファイルのデータ量に応じた出力ファイルの割当を可能とすることを目的とする。 - 特許庁

Furthermore, China called attention to the opening of the economy to foreign direct investment at a session of the National People's Congress held in March 2005, with the statement that "There will be many changes in China's direct investment circumstances this year. Tariffs will be lowered to promised levels upon accession to the WTO, the majority of non-tariff barriers (NTB) will be abolished, and the service sector will be further opened. In line with these changes we must adapt to new circumstances and steadily promote the opening of the economy to foreign direct investment." The Congress went on with the statement that, "We will continue to utilize foreign direct investment in an active and rational manner."例文帳に追加

また、2005年３月に行われた全国人民代表大会では、対外開放について「今年わが国の対外開放は、多くの新しい状況に直面することになる。関税がWTO加盟の際に公約した基準に引き下げられ、非関税障壁の殆どが撤廃され、サービス分野がより一層開放されることになる。したがって、我々は新しい状況に適応し、対外開放を確実に推し進めなければならない」と注意を喚起したうえで、外資については、「引き続き外資を積極的かつ合理的に利用する」としている。 - 経済産業省

Regarding this "material weakness" term (Juyo-na-kekkan in Japanese), in this system, it is already established as a term under the standard, but it is pointed out that this invites the misunderstanding that there is a "defect" in the company itself. Therefore, this was changed to "material weakness" (Kaiji-subeki-juyo-na-fubi in Japanese). However, with this history of the Japanese term's replacement, one must keep in mind that there are no changes in the term's definition, nor in the decision criteria of "material weakness," and that this differs from "significant deficiency" as used in a financial statement audit. C.f. The English expression "material weakness" has not been revised.発音を聞く 例文帳に追加

ただし、そうした経緯から用語を置き換えたものであり、用語の定義や「開示すべき重要な不備」の判断基準は変わらないこと、財務諸表監査において使用されている「重要な不備」とは異なること等に留意が必要である。 - 金融庁

To provide a DBMS, a query processing method for this DBMS, and a recording medium stored with a program for actualizing the method which can obtain a result complying with the state of a user side without generating a query statement individually each time the state of the user side changes.例文帳に追加

利用者側の状況の変化に応じて、問い合わせ文をその都度、個々に作成することなく、状況に応じた結果を得られるようにした、ＤＢＭＳ，このＤＢＭＳにおける問い合わせ処理方法およびこの方法を実現するためのプログラムを格納した記録媒体を提供すること。 - 特許庁

(ii) Where any Policyholder or other creditor has stated his/her objection under Article 17, paragraph (4) as applied mutatis mutandis pursuant to the following paragraph with relevant changes in interpretation, a written statement certifying that the company has made payment or provided equivalent security to such Policyholder or other creditor or entrusted equivalent property to a trust company, etc. for the purpose of ensuring that such Policyholder or other creditor receive the payment, or that the reduction of the reserve for redemption of funds poses no risk of harming the interest of such Policyholder or other creditor; and発音を聞く 例文帳に追加

二　次項において読み替えて準用する第十七条第四項の異議を述べた保険契約者その他の債権者があるときは、当該保険契約者その他の債権者に対し、弁済し、相当の担保を供し、若しくは当該保険契約者その他の債権者に弁済を受けさせることを目的として信託会社等に相当の財産を信託したこと又は当該基金償却積立金の取崩しをしても当該保険契約者その他の債権者を害するおそれがないことを証する書面 - 日本法令外国語訳データベースシステム

When filing a divisional application, the applicant is required to explain in a written statement that the divisional application meets the substantive requirements for division and that the claimed inventions of the divisional application are not identical to the claimed inventions of the original application or of other divisional applications, as well as required to clearly indicate changes from the description, claims or drawings of the original application immediately prior to being divided, which were made in the divisional application, by underlining relevant parts after transcribing the description, claims or drawings of the divisional application.発音を聞く 例文帳に追加

出願人は、出願を分割するときは、上申書において、分割出願の明細書、特許請求の範囲又は図面を転記した上で原出願の分割直前の明細書、特許請求の範囲又は図面からの変更箇所に下線を施す等により、分割出願における当該変更箇所を明示するとともに、分割出願が分割の実体的要件を満たしていることや、分割出願に係る発明が原出願に係る発明や他の分割出願に係る発明と同一でないこと等について説明をすることが求められる。 - 特許庁

Regarding the internal controls over the period-end financial reporting processes, external auditors should note that it is efficient and effective to evaluate its operation status at an early date, based on the previous year’s operation, on the premise that appropriate additional procedures would be performed when there are significant changes to the internal controls before the fiscal-year end date. This is because (1) identified deficiencies, if there are any, should be corrected at an early date, so that appropriate period-end financial reporting processes would be secured before the fiscal year end date; and (2) it is considered that the evaluation of the operation of internal controls over the period-end financial reporting processes is largely overlapped with the evaluation process for internal controls in the Financial Statement Audit.発音を聞く 例文帳に追加

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的であることに留意する。 - 金融庁

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