「経営権」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

彼らは将軍の警固のみならず、御料所の経営委任や自己の所領に対する段銭の京済（中間搾取の恐れのある守護などの中間者の関与を経ずに幕府へ直接納付を行う）や守護不入などの特権を得て将軍直属の軍事力の中核となった。例文帳に追加

They not only guarded the shogun but also played a central role in the military force directly controlled by him, with privileges granted by the shogun, such as Kyosei (the right to direct tax payment of tansen, a kind of provisional tax imposed on the Imperial or shogunate family's estate and his private estate and paid to the bakufu without any intermediaries such as Shugo) and sanctuary from interference by Shugo.  - Wikipedia日英京都関連文書対訳コーパス

江戸時代中期以後の農業経営の安定化に伴い、先進農業地域では譜代下人や質権奉公人は、年季奉公人（ねんきほうこうにん）に転化する事例も見られたが、途上地域では幕末までこうした譜代下人が存在した。例文帳に追加

Due to the stabilization of the farm management after the middle of the Edo period, the fudai genin or shichiken hokonin turned out to be nenki hokonin (apprentices) in advanced agricultural areas, however, in developing areas, such fudai hokonin existed till the end of Edo period.  - Wikipedia日英京都関連文書対訳コーパス

後醍醐天皇が建武の新政の開始すると、この問題を解消するために家門管領の権限を持つ家督の移動の際に、本来は関連性のない家領を家門の経営上必要不可欠なものと位置づけて、家領全体の安堵も合わせて行う方針を打ち出した。例文帳に追加

When Emperor Godaigo started the Kemmu Restoration, in order to solve such problems he made the following policy to stabilize the family estate as well: in transferring the family reign, which had the authority to control the family, the family estate was included as an inevitable factor for keeping the family, although originally the estate wasn't associated with the reign.  - Wikipedia日英京都関連文書対訳コーパス

これに替わって平安時代中期以後に不輸の権(日本)などを獲得した寄進地系荘園を経営基盤として現地に預所を派遣するとともに、現地の有力者や農民を荘官・名主に任命して国衙からの支配に対抗した。例文帳に追加

Replacing the systems, after the mid Heian period, the government dispatched azukari dokoro (estate custodian) to the local estates based on shoen that consisted of donated lands that had been granted Fuyu no ken (the right of tax exemption) or the like as a business foundation, and also appointed the local magnate or influential farmer to shokan (estate officer) or myoshu (local landowner and cultivator) to oppose the rule of kokuga (provincial government office).  - Wikipedia日英京都関連文書対訳コーパス

ただし、この時代の発生期の武士の所領は、後世、身分地位の確立した武士の安定した権利を有する所領と異なり、毎年国衙との間で公田の一部を、経営請負の契約を結ぶ形で保持するという不安定な性格のものであった。例文帳に追加

However, at that time, the territories of the Samurai were acquired through annual contracts of undertaking management of a part of Kuden (field administered directly by a ruler) with the Kokuga (provincial government) and were therefore unstable, unlike in later years when the Samurai's status and rights were better established.  - Wikipedia日英京都関連文書対訳コーパス

①経営管理会社の取締役は、組織の複雑化（指揮命令系統の不透明化や複雑な内部取引の発生等）に伴う事務リスクの増大について適切に認識し、所要の権限委譲や責任分掌態勢の明確化とともに、最終管理責任の明確化など、適切な方策を講じているか。例文帳に追加

① Whether the directors of a management company appropriately recognize the increased operational risks associated with increasingly complex organizational structures (blurred chains of command, occurrence of complex intra-group transactions) and take appropriate measures including the requisite delegation of authorities, clear division of responsibilities and clarification of ultimate management responsibilities.  - 金融庁

14． 金融検査を巡る情勢が、「官」から「民」へ、そして「不良債権問題への緊急対応」からの脱却へ、と局面転換する中にあって、検査のあり方も、「民」、即ち、金融機関自身による自主的な経営改善の動機付け（インセンティブ）に資するようなものに転換していかなければならない。例文帳に追加

14. In line with the phase shift of the environment from the "public sector" to "private sector," and with the exit from "emergency reaction against the non-performing loan problem," the inspection methodologies must also shift themselves into something that contributes to providing the "private sector," i.e., financial institutions themselves, with incentives toward voluntary improvement in management.  - 金融庁

このようにグループ化された企業構造の下では、現状において、子会社が行う重要な行為について、親会社の株主による監督権限が十分でなく、親会社株主に対する子会社の経営陣による説明も十分に果たされていない等の問題点が指摘されている。例文帳に追加

It is important that the corporate governance principles as promoted by stock exchanges are applied not only for the parent company, but also to the group as a whole.Stock exchanges should ensure that their corporate governance principles are clear on this point.  - 金融庁

組織は、その規模や業務の内容、提供する製品・サービスの種類、市場の性格、地理的分散、従業員構成等に従って、組織目的に適合した組織形態、権限及び職責、人事・報酬制度などの仕組みが経営者によって適切に構築されていることが重要である。例文帳に追加

It is important that an organizational structure, scope of authorities and responsibilities, human resources and compensation systems, etc., be appropriately established by management in accordance with its size, line of business, type of product or service, geographic diversification, employee makeup, the nature of its market and the like.  - 金融庁

日本航空が企業再生支援機構の活用ということで、再建の方向が決まったわけですけれども、金融機関が2,000億円以上の債権放棄ということで、金融機関の経営に与える影響と言いますか、その辺を今、どういうふうに見ていらっしゃるでしょうか。例文帳に追加

With Japan Airlines' decision to ask for support from Enterprise Turnaround Initiative Corporation of Japan (Kigyou Saisei Shien Kikou), the direction of the company's rehabilitation has been set. How do you expect the management condition of financial institutions will be affected by their planned forgiveness of loans totaling more than 200 billion yen?  - 金融庁

これに関連して、地域金融機関、地銀・第二地銀・信金・信組含めて、不良債権増加が見込まれるなど経営環境は厳しい状況にあると思いますが、改めて地域金融機関についての長官の現状認識についてお願いしたいと思います。例文帳に追加

In relation to this, regional financial institutions, including regional and second-tier regional banks, shinkin banks and credit associations, face a difficult business environment as nonperforming loans are expected to increase. Could you tell me how you view the current situation of regional financial institutions?  - 金融庁

（ⅲ）短期貸付の更新継続をしている貸出金（手形貸付を含む。）について、更なる借換えを行えば貸出条件緩和債権に該当する場合、安易に顧客の要望を謝絶することなく、適切に経営改善計画等の策定支援等を行っているか。例文帳に追加

(iii) For loans (including loans on bills) which are roll over of short term loans, if further refinancing corresponds to a Kashidashi Joken Kanwa Saiken (hereinafter referred to as the “Rescheduled Loan”), instead of easily denying the customer’s request, does it appropriately provide support for drafting a business improvement plan, etc.?  - 金融庁

（ⅵ）短期貸付の更新継続をしている貸出金（手形貸付を含む。）について、更なる借換えを行えば貸出条件緩和債権に該当する場合、安易に顧客の要望を謝絶することなく、適切に経営改善計画等の策定支援等を行っているか。例文帳に追加

(vi) Regarding loans (including loans on bills) which are roll over of short term loans, if further refinancing corresponds to a restructured loan, instead of easily denying the customer's request, does it appropriately provide support for drafting a business improvement plan, etc.?  - 金融庁

しかし、こうした痛みの裏側で、不良債権処理や企業リストラ・再生が進展し、産業界においても若い世代の人々が新しい発想・方針のもとで活力ある企業経営を行うようになっているなど、これからの展開のための新しい基盤が着々と整いつつあります。例文帳に追加

I am confident, however, that beneath the pain a new basis for growth is steadily materializing: NPL disposal and corporate restructuring and revival are under way, and corporate management is becoming more innovative and dynamic, led by younger people with new visions and ways of doing business.  - 財務省

異業種交流グループ及び各種団体組織又は個人の所有する知的所有権物件を中小企業経営者連盟が収集し管理運営する、該当物件に対し上記の連盟単位に参加する中小企業者による製造、販売、メンテナンス等の事業を行う。例文帳に追加

The intellectual property right objects possessed by a different business category interchange group and various group organizations or individuals are collected and managed by the minor enterpriser union, and business such as manufacture, sales and maintenance of the corresponding objects is performed by minor enterprisers participating the union unit. - 特許庁

第２章第２節で見たように、我が国企業は進出先における現地地場企業との取引を拡大しており、取引先企業の経営状況や財務状態を正確に把握し、また、適切な債権回収を行うことは我が国企業の国際事業ネットワークの形成上、極めて重要である。例文帳に追加

As discussed in Chapter 2, Section 2, Japanese companies are creating international business networks by expanding business operations with overseas local companies. In so doing, it is crucially important that they correctly understand their partners' business and financial conditions and conduct adequate debt collection. - 経済産業省

こうした変化には、1990年代後半に非金融法人企業の資金需要が大きく減退したことも影響しているが、巨額の不良債権や自己資本比率の低下といった銀行経営をめぐる諸問題が顕在化する中で、金融機関の貸出し態度が慎重になったことも影響している。例文帳に追加

One of the factors that influenced these developments is the fact that the demand for funds by　non-financial corporations fell steeply in the second half of the 1990s. Another factor is that the financial　institutions’ lending stance became cautious as various issues concerning bank operations surfaced,　such as the vast amount of non-performing loans and declining capital adequacy ratio. - 経済産業省

（1） 建設業の資金調達の円滑化を図るため、建設企業が公共工事等発注者に対して有する工事請負代金債権について、未完成部分を含め流動化を促進すること等を内容とした地域建設業経営強化融資制度を実施した。例文帳に追加

(1) In order to facilitate the raising of funds by building contractors, use was made of the finance system to strengthen the business of local building contractors, which incorporates mechanisms to encourage securitization of construction fee receivables (including fees for unfinished portions of work) held by building contractors against orderers of public works.  - 経済産業省

しかしながら、業績が順調な企業であっても承継時の経営権の集中策や税務面の対策などは、専門的知識が必要でもあり、着手後に短期間で解決できる問題でもなく、場合によっては紛争となるケースもあるため、早めの取りかかりが必要であろう。例文帳に追加

Even at enterprises that are performing well, however, measures to concentrate management rights at the time of succession and taxrelated measures require professional knowledge. They are also not the kind of thing that can be resolved quickly once embarked upon, and can in some cases lead to disputes. They therefore need to be tackled sooner rather than later.  - 経済産業省

同様な状況を、より従業員規模が大きい企業においてつくりだすには、役職の階層をフラットにすることに加え、少なくとも職員の処遇に関し、経営者がもっているような権限を現場責任者に付与していくことで、従業員のニーズに合った柔軟な対応ができるだろう。例文帳に追加

By giving the authority of a proprietor to those in charge on the frontline regarding at least treatment (pay, etc.) of staff, as well as flattening the managerial hierarchy, in order to create a similar situation at enterprises with more employees, it should be possible to respond more flexibly to employees’ needs. - 経済産業省

生産年齢人口の減少については、ロボット技術等の生産省力化のための資本財の輸出、あるいは経営権の委譲はしつつも日本の高度な生産管理（生産効率性の高さ）を移転するための「現地化」などが有効であろう。例文帳に追加

To these challenges, Japanese industry, with its superior technology, can offer a solution. One such solution, to counter the effects of the decline in working age populations across Asia, would be to export capital goods which improve productivity, such as robots, and implement a policy of “localization” by introducing Japan’s highly effective management system and transferring management authority to local staff. - 経済産業省

まず、中国の株式市場について見ると、2000年まで地方政府の上場認可権限が存在し、株式市場への上場認可に際しては、経営良好な企業のみが上場認可されるとは限らず、粉飾決算、株価操作、インサイダー取引等違法行為が多発した。例文帳に追加

First, we will discuss China’s stock markets. Until 2000, local government had owned authority to approve certain stocks’ listing. This means that it was not financially sound companies alone that were allowed stock listing. Because of the discretion being accorded to local government in approving stock listing, unfair practices, such as window-dressing of corporate accounting, manipulation of stock prices and insider trading, were rampant in stock markets. - 経済産業省

9世紀～10世紀に律令制が崩壊した後も、神田には不輸の権（租税免除の権利）が認められていたため、墾田や買収などで付近の田地を集積していた田堵（有力農民）＝開発領主は、自分の経営する田地を有力な神社（または有力寺院）へ寄進することで、不輸の権(日本)を獲得しようとした。例文帳に追加

Since Fuyu no ken (the right to tax exemption) was granted to Shinden even after the collapse of the Ritsuryo System from the eighth to ninth century, Tato (dominant farmers or lords cultivating new rice fields) who were then collecting rice fields around them tried to obtain Fuyu no ken Right by donating their rice fields to shrines or temples.  - Wikipedia日英京都関連文書対訳コーパス

代位弁済準備金の範囲内で代位弁済することにより保証会社の経営を圧迫することがなく、強引な債権回収に走るのを回避して返済不能な債務者の保護を図ると共に、代位弁済が少ない場合は、代位弁済の保証をしていない他の不良債権について代位弁済を行って貸金業者の不良債権を削減する例文帳に追加

To perform subrogated performance within the range of subrogated performance fund reserved to prevent the management of a secure company from being pressed, and to protect a debtor incapable of payment without forcing loan collection, and to reduce the bad debts of a loan undertaker by performing subrogated performance to the other bad debts whose subrogated performance is not secured in the case of small subrogated performance. - 特許庁

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。例文帳に追加

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.”).  - 金融庁

2004年2月に改訂された金融庁「金融検査マニュアル別冊〔中小企業融資編〕」においても、金融機関に対して、「継続的な企業訪問等を通じて企業の技術力、販売力や経営者の資質といった定性的な情報を含む経営実態の十分な把握と債権管理に努める13」よう明記されており、近年、金融機関側においてもこうした地域密着型金融（リレーションシップバンキング）14に対する取組は本格化してきている（事例1-3-1参照）。例文帳に追加

Treatment of Classifications Regarding Credits to Small and MediumSized Enterprises revised in February 2004 also explicitly states that financial institutions should “strive to properly manage loans and monitor the business situation of enterprises, including qualitative information regarding, for example, their technological capabilities, sales strengths, and proprietors’ qualities, through continued visits to enterprises and similar methods,”) and in recent years, community-based finance of this kind ? i.e., relationship banking)? has really begun to get off the ground at financial institutions (see Case 1-3-1).  - 経済産業省

また、現地の嗜好に応じたカスタマイズ対応のためには、現地の状況に即して迅速に経営判断を行っていくことが必要と考えられるが、現状の我が国企業の新興国事業において、必ずしもそのために必要とされる現地法人への権限委譲（経営の現地化）が欧米における日系現地法人ほど十分に進んでいるとは言えないものの、売上高に占める現地販売比率の拡大や現地企業の人材獲得・人材育成の状況等に応じて、各企業がその対応を模索している姿が浮かび上がってくる。例文帳に追加

In addition, to being customer-friendly, quick managerial decisions are required to respond to local customer's aspirations and needs, in line with the local situation. However, at present, this is not done by Japanese companies in emerging countries. The relinquishing of operational and decision making rights to the local corporations is required for that purpose. However, this (localization of operations) cannot be said to be fully conducted in emerging economies compared with Japanese-local cooperation in Europe and the U.S.A. It seems that many Japanese companies are busy trying to find ways of increasing the local sales amount and securing/fostering manpower of local companies. - 経済産業省

４　前項の規定の適用については、漁業権者たる漁業協同組合が他の者の出資を受けて当該漁業権の内容たる漁業を営む場合において、当該出資額が出資総額の過半を占めていることをもつてその他の者が実質上当該漁業の経営を支配していると解釈してはならない。例文帳に追加

(4) With respect to the application of the provision of the preceding paragraph, in the case where a Fisheries Cooperative Association as a fishery right holder operates the fishery covered by said fishery right, with an contribution from another person, it shall not be construed that the other person substantially governs the management of said fishery based on the fact that the amount of said contribution accounts for a majority of the total amount of contribution.  - 日本法令外国語訳データベースシステム

第七十条 特許権者の許諾を経ずに製造され、販売されたと認知していない状況において、生産経営を目的として特許権侵害製品を使用したり、販売を許諾したりした場合、あるいは販売したりした場合、当該製品の合法的な仕入れ元を証明できるものは賠償責任を負わない。例文帳に追加

Article 70 Where any person, for the purpose of production and business operation, uses, offers to sell or sells a patent-infringing product without knowing that such product is produced and sold without permission of the patentee, he shall not be liable for compensation provided that the legitimate source of the product can be proved.  - 特許庁

建設企業の資金調達の円滑化を一層図るため、建設企業が公共工事発注者に対して有する工事請負代金債権について、未完成部分を含め流動化を促進すること等を内容とした地域建設業経営強化融資制度について、施工中工事の被災に伴う損害額や災害廃棄物の撤去等（がれきの処理等）に係る債権を対象に追加した。例文帳に追加

In order to further facilitate financing by building contractors, receivables for damage to construction work in progress and removal of waste caused by the disaster (disposal of debris, etc.) were included within the scope of the finance system to strengthen the business of local constructions, which incorporates mechanisms to encourage securitization of construction fee receivables (including fees for unfinished portions of work) held by building contractors against the orderers of public works.  - 経済産業省

国有商業銀行の不良債権は、複合的な原因により発生したものと考えられるが、少なくとも1995年以前の不良債権については、改革・開放政策を進めていく中で、経営の悪化する国有企業の維持等の計画経済政策の放棄が困難であったことから発生している。例文帳に追加

Bad loans at the state-owned commercial banks are believed to have been caused by complex factors. Such loans at the four banks which were generated in 1995 or before resulted from the difficulty of abandoning the centrally planned economy in the course of promoting reform and market-opening policy, which forced the Government to allow even financially struggling state-owned business corporations to keep doing business. - 経済産業省

（2） 下請建設企業又は資材業者の経営及び雇用の安定、連鎖倒産の防止等を図るため、下請建設企業等が元請建設企業に対して有する工事請負代金債権等に係る債権の支払をファクタリング会社が保証する場合に、下請建設企業等の保証料負担を軽減するとともに、保証された債権の回収が困難となった際の保証債務の履行のため、ファクタリング会社に発生する債権を保証することにより、下請建設企業等の有する債権の保全を促進する下請債権保全支援事業を実施した。例文帳に追加

(2) The Subcontracting Receivables Protection Support Program was implemented to assist the protection of receivables held by building subcontractors and similar enterprises. The main purpose of this program is to stabilize management and employment at building subcontractors and materials suppliers and to prevent chain bankruptcies. This is achieved as follows: (1) when a receivable payable to a building subcontractor by a main building contractor for subcontracted building work is guaranteed by a factoring company, the guarantee fee payable by the building subcontractor is reduced, and (2) claims arising against factoring companies are guaranteed to ensure performance of guarantee obligations in the event that a guaranteed receivable cannot be recovered.  - 経済産業省

東洋経済の浪川ですけれども、金融貸金業者を監督する官庁の担当大臣というお立場から、貸金業が倒産した場合、経営者が一部残る形の会社更生法形態、つまりＤＩＰ型というものは好ましいことなのかどうかということについて、お話を伺いたいのですが。つまり、株主は株主責任を問われるし、過払い権者は請求しても利息返還を非常に得られなくなるという、そういうような色々な問題がある中で、経営責任の問われ方として既存の経営者が残るＤＩＰ型というのが好ましいかどうかということについてのお考えをお聞きしたいと思います。例文帳に追加

I am Namikawa from Toyo Keizai. From your position as Minister in charge of the supervisory authority for moneylenders, please explain that in the event of the bankruptcy of a moneylender, whether it would be desirable for some members of the top management to remain in office under the Corporate Reorganization Act in the form of debtor-in-possession (DIP). Given that there are various problems such as shareholders being pursued for shareholder responsibility and borrowers who are entitled to claim reimbursement of overpayments not being able to have the interest refunded, would it be desirable for DIP-style reorganization in which the existing management executives remain in office as a way of holding them responsible for management?  - 金融庁

四　鉄道事業者若しくは軌道経営者若しくは鉄道若しくは軌道の用に供する車両、信号保安装置その他の陸運機器の製造、改造、整備若しくは販売の事業を営む者又はこれらの者が法人であるときはその役員（いかなる名称によるかを問わず、これと同等以上の職権又は支配力を有する者を含む。）若しくはこれらの者の使用人その他の従業者例文帳に追加

(iv) Any railway or tramway business operators or any entity engaged in the business of manufacture, modification, maintenance or sales of vehicles, signal safety devices or other land transportation machinery used in connection with railways or tramways, or an officer thereof if the above-mentioned is a juridical person (including any person whose actual scope of authority or control is equivalent to or greater than that of the officer irrespective of any title), or its employee and other practitioners in the services.  - 日本法令外国語訳データベースシステム

７　前各項の場合において、新たな事業分野を開拓する会社又は経営の向上に相当程度寄与すると認められる新たな事業活動を行う会社として内閣府令で定める会社の議決権の取得又は保有については、特定子会社は、銀行の子会社に該当しないものとみなす。例文帳に追加

(7) In the cases referred to in the preceding paragraphs, with respect to acquisition or holding of voting rights in a company specified by Cabinet Office Ordinance as one that is developing a new field of business or conducting new business activities found to contribute considerably to the improvement of management, a Specified Subsidiary Company shall be deemed not to be a Subsidiary Company of the Bank.  - 日本法令外国語訳データベースシステム

７　前各項の場合において、新たな事業分野を開拓する会社又は経営の向上に相当程度寄与すると認められる新たな事業活動を行う会社として内閣府令で定める会社の議決権の取得又は保有については、特定子会社は、銀行持株会社の子会社に該当しないものとみなす。例文帳に追加

(7) In the cases referred to in the preceding paragraphs, with respect to acquisition or holding of voting rights in a company specified by Cabinet Office Ordinance as that exploring new business fields or conducting new business activities found to contribute considerably to the improvement of management, a Specified Subsidiary Company shall be deemed not to be a Subsidiary Company of the Bank Holding Company.  - 日本法令外国語訳データベースシステム

当時の百姓身分は農業や手工業の比較的規模の大きい経営者階層であり、この層に出自する者が地侍などの形で武士身分に食い込みを図るときには、勢力地盤となっている村の名前などを苗字とするのが普通であるし、そもそもこの階層は惣村共同体の足軽中で通用する程度に権威のある私称の苗字を保持しているのが通例であった。例文帳に追加

A farmer class of this age was a comparatively huge hierarchy, composed by businesspersons of agriculture and manufacture; when a person who was from this class tried to become warriors' class such as local samurai, he usually used a place name like home village's name as a surname, and people of this class usually had authorized surnames which they could use among 'Ashigaru' in the community of village.  - Wikipedia日英京都関連文書対訳コーパス

そもそも、これらの歴史的事件を評価するときに念頭に置いておかなければならないのは、受領層に対して闘争を行った百姓層とは決して受領の収奪にあえぐ零細な農民などではなく、隷属民や私兵を多数擁して地域支配や産業において莫大な利権を持ち、国衙と負名契約を結んでいた、農業など諸産業の大規模経営者であったということである。例文帳に追加

In evaluating these historical events, we should keep in mind that the farmer class refers not to poor farmers suffering from heavy taxes Zuryo collected but to large-scale managers of agriculture and other industries who had vested rights in the local community and industries with many subordinate people and private solders and had a contract with kokuga over fumyo.  - Wikipedia日英京都関連文書対訳コーパス

金融コングロマリットの監督を行うに当たっては、経営管理会社又はグループ内の金融機関の監督権限を有する各部局が適切に情報交換等を行うことにより、単独の業態からの監督では捉えきれないグループとしてのリスクの存在や、問題意識等の共有を図る必要がある。例文帳に追加

When conducting the supervision of financial conglomerates, it is necessary for the departments with authorities to supervise a management company and group financial companies to appropriately exchange information and try to share the presence of risks and an awareness of problems as a group which cannot be identified with the supervision of single businesses.  - 金融庁

民間格付の目的は、投資家や債権者等に対し債務者の債務履行能力を示すことであるのに対し、当局の評定制度の目的は、金融機関の自主的・持続的な取組みによる経営改善に向けた動機付け等を行うとともに、その結果を検査の濃淡等に反映させていくことにある。例文帳に追加

While private ratings are intended to show a debtor's ability to fulfill its obligation to investors and creditors, the purpose of a public rating system rests with providing financial institutions with incentives toward improvement in management through their voluntary and sustained efforts, as well as with reflecting rating results in the regulatory selective measures in the future.  - 金融庁

３ 監査人は、自己の意見を形成するに足る合理的な基礎を得るために、経営者が提示する財務諸表項目に対して、実在性、網羅性、権利と義務の帰属、評価の妥当性、期間配分の適切性及び表示の妥当性等の監査要点を設定し、これらに適合した十分かつ適切な監査証拠を入手しなければならない。例文帳に追加

(3) The auditor shall use management assertions, such as existence, completeness, rights and obligations, appropriateness of valuation, an attribution to periods, presentation and disclosure, and shall obtain sufficient appropriate audit evidence so as to obtain a reasonable basis in forming an audit opinion.  - 金融庁

このようなガバナンス体制は、監査役の機能を有効に活用しながら、監査役に係る権限・体制面での不備をも補い、経営に対する監督機能の強化を可能とするものと考えられ、我が国の法制等との整合性を保ちつつ実現可能な、国際的にも通用し得る一つの望ましいモデルとなり得るのではないかと考えられる。例文帳に追加

This type of governance system can compensate for the authoritative and systemic deficiencies relating to auditors while effectively utilizing the functions of auditors, and it enables the supervisory function over management to be strengthened. It has the potential to serve as a preferred, realistic model that maintains consistency with Japan's legal system while also being acceptable by international standards.  - 金融庁

監査人は、経営者が評価した個々の統制上の要点について、内部統制の基本的要素が適切に機能しているかを判断するため、実在性、網羅性、権利と義務の帰属、評価の妥当性、期間配分の適切性及び表示の妥当性等の監査要点に適合した監査証拠を入手しなければならない。例文帳に追加

In order to judge whether basic components of internal controls are properly functioning in regards to each key control assessed by the management, external auditors must obtain audit evidence for key audit objectives such as existence or occurrence, completeness, rights and obligations, valuation, allocation and presentation and disclosure.  - 金融庁

経営者は、個々の重要な勘定科目に関係する個々の統制上の要点について、内部統制が適切に機能し、実在性、網羅性、権利と義務の帰属、評価の妥当性、期間配分の適切性、表示の妥当性といった要件を確保する合理的な保証を提供しているかを判断することを通じて、財務報告に係る内部統制についての基本的要素が有効に機能しているかを判断する。例文帳に追加

Management should determine whether the basic components of internal control over financial reporting are operating effectively by determining whether the individual key controls related to individual significant accounts are operating effectively and provide reasonable assurance over the financial statement assertions, i.e., existence or occurrence, completeness, rights and obligations, valuation, allocation, and presentation and disclosure.  - 金融庁

経営者は、上記②によって識別した個々の重要な勘定科目に関係する個々の統制上の要点が適切に整備され、実在性、網羅性、権利と義務の帰属、評価の妥当性、期間配分の適切性、表示の妥当性といった適切な財務情報を作成するための要件を確保する合理的な保証を提供できているかについて、関連文書の閲覧、従業員等への質問、観察等を通じて判断する。例文帳に追加

Management should determine, by taking such measures as review of relevant records, inquiries to the employees and monitoring, whether the individual key controls related to individual significant accounts identified pursuant to [2] above are properly designed and provide reasonable assurance of achieving the financial statement assertions, i.e. existence and occurrence, completeness, rights and obligations, valuation, allocation, and presentation and disclosure.  - 金融庁