| 例文 (6件) |
financial statements ratioの部分一致の例文一覧と使い方
該当件数 : 6件
Using data from Financial Statements Statistics of Corporations by Industry, Quarterly produced by the Ministry of Finance (MOF), let us examine the ratio of ordinary profit to sales of all enterprises.例文帳に追加
財務省「法人企業統計季報」を用いて、全企業における売上高経常利益率を見る。 - 経済産業省
Let us examine the trends in the ratio of ordinary profit to sales by size of capital, according to the MOF's Financial Statements Statistics of Corporations by Industry.例文帳に追加
財務省「法人企業統計年報」において、資本金規模別に売上高経常利益率の推移を見る。 - 経済産業省
Fig. 2-1-9 shows the distribution of the ordinary profit ratio of large enterprises and SMEs based on MOF’s “Financial Statements Statistics of Corporations by Industry.”例文帳に追加
第2-1-9図は、財務省「法人企業統計」をもとに、大企業と中小企業の経常利益率の分布を示したものである。 - 経済産業省
Financial statements of major banks as of end-March 2003 show that progress in lowering ratio is well on track. The government has also taken rigorous measures to improve the quality of financial institutions' capital, including the bold and prompt injection of public funds into an institution whose capital adequacy ratio had fallen below the minimum regulatory requirement in order to pre-empathy financial crises. 例文帳に追加
また、金融機関の自己資本の質の向上のために厳格な措置を徹底し、同時に金融危機を未然に防止するため、健全性の基準を下回ることとなった金融機関に対しては大胆かつ迅速に公的資金を注入したところであります。 - 財務省
(Note 3) As sales amounts of affiliated companies are not included in a company’s consolidated sales, management cannot use the certain ratio of consolidated sales for affiliates. Instead, 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
（注３）関連会社については、連結ベースの売上高に関連会社の売上高が含まれておらず、当該関連会社の売上高等をそのまま一定割合の算出に当てはめることはできないことから、別途、各関連会社が有する財務諸表に対する影響の重要性を勘案して評価対象を決定する。 - 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. 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
| 例文 (6件) |
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