「elimination and consolidation」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

January 2, 1872: Due to the elimination and consolidation of prefectures after Haihan-chiken (abolition of feudal domains and establishment of prefectures), the four prefectures of Kishiwada, Hakuta, Yoshimi, and Tannan as well as a part of Gojo Prefecture were incorporated and merged in Sakai. 例文帳に追加

明治4年11月22日(旧暦)（1872年1月2日）-廃藩置県後の県の整理統廃合に伴い、岸和田・伯太・吉見・丹南4県（全域）と五條県の一部を編入合併。 - Wikipedia日英京都関連文書対訳コーパス

With the elimination and consolidation of government officials on February 23, 808, it was incorporated into Nuidonoryo (Bureau of the Wardrobe and Court Ladies) belonging to Nakatsukasasho (Ministry of Central Affairs) (the said part of "Nihon Koki" (Later Chronicle of Japan) was partly lost, but it was written in "Kanshoku hisho" (a text describing rules of ceremony and etiquette to be observed in the imperial court and by samurai that was written during the early Heian period in around 1200) and so on. 例文帳に追加

大同(日本)3年1月20日（808年）に行われた官司の統廃合により、中務省所属の縫殿寮に統合される（『日本後紀』の当該部分は一部失われているが、『官職秘抄』などに記されている）。 - Wikipedia日英京都関連文書対訳コーパス

(Note 2) It is difficult to provide a “certain ratio” that is uniformly applicable to all organizations, because individual organizations will find themselves in different environments with different business characteristics. If, however, company-level controls are operating effectively, then the “certain ratio” may be, for example, two-thirds of total sales on a consolidation basis and others. 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). 例文帳に追加

（注２）一定割合をどう考えるかについては、企業により事業又は業務の特性等が異なることから、一律に示すことは困難であると考えられるが、全社的な内部統制の評価が良好であれば、例えば、連結ベースの売上高等の一定割合を概ね２／３程度とし、これに以下②で記述する、重要性の大きい個別の業務プロセスの評価対象への追加を適切に行うことが考えられる。なお、連結ベースの売上高に対する一定割合ではなく、内部取引の連結消去前の売上高等に対する一定割合とする方法も考えられる。 - 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. 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