A document made in the name of a “management guidance promise note” (which is submitted by a parent company to a financial institution that provides a loan to its subsidiary in order to acknowledge its responsibility for supervising the subsidiary and providing management guidance) shall be deemed to fall under the category of commitments to guarantee, if its contents are deemed to have a legal force similar to that of a loan guarantee or a commitment to guarantee, and if it needs to be noted in the balance sheet under Article 58 of the Rules on the Terminology, Formats and Compilation Method of Financial Statements (hereinafter referred to as the “Rules on Financial Statements, etc.”).発音を聞く 例文帳に追加

この場合において、名義上、経営指導念書（子会社等が金融機関等から借入れを行う際に子会社等への監督責任を認め、子会社等に対し経営指導等を行うことを約して債権者に差し入れる文書をいう。）であっても、その記載内容に基づく法的効力が債務保証又は保証予約と同様と認められるもので、財務諸表等の用語、様式及び作成方法に関する規則（以下「財務諸表等規則」という。）第58条の規定により貸借対照表に注記しなければならないものは、保証予約に該当するものとする。 - 金融庁