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

Article 52-27 (1) A Bank Holding Company shall, for each Business Year, prepare an interim business report pertaining to the interim Business Year of the Business Year that contains consolidated statements on the status of business and property of that Bank Holding Company and its Subsidiary Company, etc. and a business report pertaining to the entire Business Year that contains such consolidated statement, and submit them to the Prime Minister. 例文帳に追加

第五十二条の二十七　銀行持株会社は、事業年度ごとに、当該銀行持株会社及びその子会社等の業務及び財産の状況を連結して記載した当該事業年度の中間事業年度に係る中間業務報告書及び当該事業年度に係る業務報告書を作成し、内閣総理大臣に提出しなければならない。 - 日本法令外国語訳データベースシステム

Article 52-28 (1) A Bank Holding Company shall, for each Business Year, prepare a balance sheet and profit and loss statement pertaining to the interim Business Year of the Business Year that contains consolidated statements on the Bank Holding Company and its Subsidiary Company, etc. (hereinafter referred to as an "Interim Consolidated Balance Sheet, etc." in this Article) and a balance sheet and profit and loss statement pertaining to the entire Business Year that contains such consolidated statements (hereinafter referred to as a "Consolidated Balance Sheets, etc." in this Article) pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第五十二条の二十八　銀行持株会社は、事業年度ごとに、内閣府令で定めるところにより、当該銀行持株会社及びその子会社等につき連結して記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連結貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければならない。 - 日本法令外国語訳データベースシステム

Regarding the application of IFRS, an interim report summarizing the points of debate was written. I understand that a certain consensus has been reached on such points as: the separate treatment of consolidated and non-consolidated financial statements, which refers to limiting the application of IFRS to consolidated financial statements; the exemption of small and medium-size enterprises from IFRS; and the expansion of voluntary application. 例文帳に追加

国際会計基準の適用につきましては、「中間的論点整理」が行われましたけれども、連結財務諸表に絞って議論するいわゆる、「連単分離」、それから、中小企業等に対しては、国際会計基準の影響を受けないようにするということ、それから任意適用の積み上げを図ることといった点につきましては、一定の整理がなされたものと理解しています。 - 金融庁

Article 118 In cases where a Specific Purpose Company makes Payments of Interim Dividends, when the sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive exceeds the amount listed in Article 114(1)(i) as of the time when the Specific Purpose Company has obtained approval under Article 104(2) for the Financial Statements pertaining to the business year (if the business year immediately preceding such business year is not the most recent business year, the business year immediately preceding such business year) (in the case referred to in the first sentence of Article 104(4), the time when the report under the second sentence of that paragraph has been made) that contains the date on which said Payments of Interim Dividends were made, the directors who performed the duties related to said Payments of Interim Dividends shall jointly and severally have an obligation to pay such excess amount (in cases where said excess amount exceeds the amount of Cash Distributions of said Payments of Interim Dividends, said amount of Cash Distributions) to said Specific Purpose Company; provided, however, that this shall not apply to cases where said director has proved that he/she did not fail to exercise due diligence in performing his/her duties. 例文帳に追加

第百十八条　特定目的会社が中間配当をした場合において、当該中間配当をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る計算書類につき第百四条第二項の承認を受けた時（同条第四項前段に規定する場合にあっては、同項後段の報告をした時）における第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該中間配当に関する職務を行った取締役は、当該特定目的会社に対し、連帯して、その超過額（当該超過額が当該中間配当の分配金の額を超える場合にあっては、当該分配金の額）を支払う義務を負う。ただし、当該取締役がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(2) In the case where a Bank has a Subsidiary Company, etc., it shall, for each Business Year, prepare explanatory documents that contain consolidated statements on matters specified by a Cabinet Office Ordinance as those relating to the status of business and property of the Bank and the Subsidiary Company, etc. for the interim Business Year of the Business Year and such consolidated explanatory documents for the entire Business Year, and keep them at its business offices together with the documents prepared under the first sentence of the preceding paragraph and make them available for public inspection. The same shall apply to the documents prepared under the provisions of paragraph (1) and (2) of the preceding Article. 例文帳に追加

２　銀行が子会社等を有する場合には、当該銀行は、事業年度ごとに、当該銀行及び当該子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該銀行及び当該子会社等につき連結して記載した当該事業年度の中間事業年度に係る説明書類及び当該事業年度に係る説明書類を作成し、前項前段の規定により作成した書類とともに当該銀行の営業所に備え置き、公衆の縦覧に供しなければならない。前条第一項及び第二項の規定により作成した書類についても、同様とする。 - 日本法令外国語訳データベースシステム

Article 52-29 (1) A Bank Holding Company shall, for each Business Year, prepare explanatory documents that contain consolidated statements on matters specified by a Cabinet Office Ordinance as those relating to the status of business and property of the Bank Holding Company and its Subsidiary Companies, etc. for the interim Business Year of the Business Year and such consolidated explanatory documents for the entire Business Year, and keep them at its subsidiary Bank's business offices (excluding unmanned business offices and other offices specified in a Cabinet Office Ordinance; the same shall apply in paragraph (3)) and make them available for public inspection. The same shall apply to the documents prepared under the provisions of paragraph (1) of the preceding Article. 例文帳に追加

第五十二条の二十九　銀行持株会社は、事業年度ごとに、当該銀行持株会社及びその子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該銀行持株会社及び当該子会社等につき連結して記載した当該事業年度の中間事業年度に係る説明書類及び当該事業年度に係る説明書類を作成し、当該銀行持株会社の子会社である銀行の営業所（無人の営業所その他の内閣府令で定める営業所を除く。第三項において同じ。）に備え置き、公衆の縦覧に供しなければならない。前条第一項の規定により作成した書類についても、同様とする。 - 日本法令外国語訳データベースシステム

Article 272-40 (1) The provision of Article 271-23 shall apply mutatis mutandis to the business year of a Small Amount and Short Term Insurance Holding Company; the provision of Article 271-24 shall apply mutatis mutandis to an interim business report or business report describing in a consolidated manner the status of the business and property of a Small Amount and Short Term Insurance Holding Company, its subsidiary companies and any other company specified by a Cabinet Office Ordinance as having a special relationship with the Small Amount and Short Term Insurance Holding Company (hereinafter referred to as "Subsidiary Companies, etc." in this Article); the provisions of Article 271-25, paragraphs (1) to (4) inclusive shall apply mutatis mutandis to explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of the business and property of a Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc. in a consolidated manner with regard to the Small Amount and Short Term Insurance Holding Company and its Subsidiary Companies, etc.; the provision of Article 271-25, paragraph (5) shall apply mutatis mutandis to a Small Amount and Short Term Insurance Holding Company; and the provision of Article 271-26 shall apply mutatis mutandis to the matters to be described in the business report and annexed detailed statements of a Small Amount and Short Term Insurance Holding Company. 例文帳に追加

第二百七十二条の四十　第二百七十一条の二十三の規定は少額短期保険持株会社の事業年度について、第二百七十一条の二十四の規定は少額短期保険持株会社及びその子会社その他の当該少額短期保険持株会社と内閣府令で定める特殊の関係のある会社（以下この条において「子会社等」という。）の業務及び財産の状況を連結して記載した中間業務報告書及び業務報告書について、第二百七十一条の二十五第一項から第四項までの規定は少額短期保険持株会社及びその子会社等の業務及び財産の状況に関する事項として内閣府令で定めるものを当該少額短期保険持株会社及び当該子会社等につき連結して記載した説明書類について、同条第五項の規定は少額短期保険持株会社について、第二百七十一条の二十六の規定は少額短期保険持株会社の事業報告及び附属明細書の記載事項について、それぞれ準用する。 - 日本法令外国語訳データベースシステム