「Example」を含む例文一覧(49948)

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  • As for the scene in which Sakae Gozen believes that the children have been swapped, the original script of Ningyo Joruri 'Meiboku Sendai Hagi' says that it is because Komaki, who in fact supports the loyal retainers, has lied about it to Sakae Gozen, and on some occasions Komaki appears and discloses it before the curtain fall of 'Mansion' (for example, the performance in November 2004 at Shochiku-za Theater).
    栄御前が取り替え子を信じるくだりについて、浄瑠璃「伽羅先代萩」原文には、本当は忠臣方に連なる小槙が栄御前に予め嘘を吹き込んでいた、という設定があり、「御殿」の幕切れに小槙が登場しそのことを告げる演出もある（平成16年〈2004年〉11月松竹座など）。 - Wikipedia日英京都関連文書対訳コーパス
  • In esoteric Buddhism, it sometimes refers to Vairocana and the other Buddhas, but in general it is a title for priests in a high position who should be an example for the other monks; in Japan in the Tendai and Shingon sects, it is a position given to noble monks, especially to those who conduct rites in ceremonies involving the emperor.
    密教においては、大日如来等の諸仏を指すことがあるが、一般には衆僧の模範となるべき高位の僧侶の称号で、日本では天台宗および真言宗において高貴な身分の僧や、天皇の関わる儀式において修法を行う僧に特に与えられる職位である。 - Wikipedia日英京都関連文書対訳コーパス
  • Although many 牢人 lived in a house loaned to them, were poor and were forced to live from hand to mouth, there were some successful 牢人 as well: For example, Monzaemon CHIKAMATSU was successful in literature, some opened a swordmanship-practicing hall and earned his living through training swordsmen, and some others worked as teachers at Terakoya (temple elementary school during the Edo period), contrubuting to education of the general public.
    牢人の多くは借家住まいで貧困のその日暮らしの生活を余儀なくされていたが、中には近松門左衛門のように文芸の世界で成功した者や、町道場を開き武芸の指南で身を立てる者、寺子屋の師匠となり庶民の教育に貢献する者たちもいた。 - Wikipedia日英京都関連文書対訳コーパス
  • With regard to the wives of nobility and samurai warriors, Jugo was first given to MINAMOTO no Rinshi who was a legal wife of FUJIWARA no Michinaga, and TAIRA no Tokiko, who was a legal wife of Chancellor of the State, TAIRA no Kiyomori, while with regard to monks, it was the first example when Jugo was given to the Ninna-ji Hojo, who was a son of the kanpaku (advisor to the emperor) Michiie KUJO and was called Kaidenjugo in the Kamakura period.
    貴族・武士の妻に対しては准后は藤原道長の正室・源倫子や、太政大臣平清盛の室平時子が初例であり、僧に対しては、鎌倉時代に関白九条道家の子である仁和寺法助に与えられて開田准后と称されたのが初例となる。 - Wikipedia日英京都関連文書対訳コーパス
  • For example, it was gradually revealed that the local lords could be divided into two types - those who transformed into Kokujin ryoshu who dominated a wide region by controlling local distribution systems and local kinship connections, and those so-called Sonraku ryoshu, such as local ruling families and village headmen, who were the equivalent of local lords within rural communities.
    例えば、在地の流通機構への支配拡大や地縁的・血縁的結合を利用することで広範な地域支配者としての国人領主へと転換していく者と反対に在地領主が村落内部において再生産されていく村落領主と称すべき土豪・名主層に分けられることが明らかとなってきた。 - Wikipedia日英京都関連文書対訳コーパス
  • Moreover, in the field of biology and social science it has been always known as a matter-of -course that the behavior of the object being observed is affected by the existence of the observer (for example, human beings are aware based on the experiences and the common sense that the behavior of any creatures, human beings and the group of human beings is affected by being observed).
    また、観察者の存在によって、観察される存在の挙動が変化してしまうことは、生物学や社会科学の分野では当然のこととして常に意識されていた(例えば生き物や人間、人間集団などは、人間は、観察で挙動が変化してしまうと経験的・常識的に知っていた)。 - Wikipedia日英京都関連文書対訳コーパス
  • Moreover, the level of subordination was also different and it was noted in "Jikata Hanreiroku" (a guide to regional governance) that there were various forms, for example, people who lived with their wives, people who were de facto kosakunin (a tenant farmer) given land by their masters, people who were forced to live in their masters' houses and cultivated fields under orders from their masters and so on.
    また、従属の度合いも異なり、『地方凡例録』には夫婦を構成して生活している者や主家から土地を預けられて事実上の小作人であった者から、主家の屋敷内に住まわされてその命令下で田畑を耕す者など様々な形態があった事が知られている。 - Wikipedia日英京都関連文書対訳コーパス
  • From the Heian period into the middle ages, official documents and records as a rule used "To-ji" to signify this temple, as that was the official name, and "Kyoogokoku-ji" was not used except for special circumstances; this fact is noted in the To-ji article in Heibonsha's World Encyclopedia, for example.
    平安時代以降近世まで、公式の文書・記録等には原則として「東寺」という表記が用いられ、それが正式名称であり、「教王護国寺」という呼称は特殊な場合以外には用いられなかったこのことは、たとえば平凡社『世界大百科事典』の東寺の項に明記されている。 - Wikipedia日英京都関連文書対訳コーパス
  • The temple is renowned for its garden with numerous varieties of bamboo, a Kofuku Jizo (happiness Jozo deity) wearing straw sandals that is said will grant only one wish, the hospitality of tea and cakes provided to visitors by the monks as well as suzumushi (bell cricket) sermons, and is an example of a Kyoto temple that has been successful in working to actively attract visitors.
    様々な種類の竹を集めた庭園や、わらじをはき、願い事を一つだけ叶えるという「幸福地蔵」、僧侶による参拝者への茶菓のもてなしと鈴虫説法等も有名で、京都市内の寺院の中でも特に積極的な拝観者招致策を展開し、成功した例としても知られる。 - Wikipedia日英京都関連文書対訳コーパス
  • Some regions enduring the old consciousness of province and region did not accept the war dead from other 'provinces' or regions even if he was from the same prefecture, which supposedly remains as the reason for this (for example, Hiroshima Prefecture has two Gokoku-jinja Shrines: one in the former Bingo Province and the other in the former Aki Province).
    これはかつての令制国や地域意識が強く残っていた地域では同じ県出身者でも違う「国」や地域出身の戦没者を受け入れない例があり、それが尾を引いているからだと言われている（例えば広島県の場合、かつての備後国と安芸国にそれぞれ1社存在する）。 - Wikipedia日英京都関連文書対訳コーパス
  • That is to say, the name of the temple built by SOGA no Umako was Hoko-ji Temple or Gango-ji Temple, and the official name of the small temple now standing on the site of Hoko-ji Temple's Chukondo (Middle Hall) is 'Angoin'; however, the name 'Asuka-dera Temple' appears in travel notes from the Edo period, and is also included in various technical terms, for example 'Asuka-dera-style temple layout'.
    すなわち蘇我馬子が建立した寺院の法号は「法興寺」または「元興寺」（がんごうじ）であり、法興寺中金堂跡に現在建つ小寺院の公称は「安居院」（あんごいん）だが「飛鳥寺」の呼称は江戸時代の紀行文などにも見え、「飛鳥寺式伽藍配置」など学術用語にも使われている。 - Wikipedia日英京都関連文書対訳コーパス
  • Emperor Godaigo treated Emperor Kogon as 'the retired Emperor who abdicated from the position of Crown Prince, however, not officially succeeding to the throne, he was treated as an retired emperor exception,' which means the Emperor was indirectly denied and he was no longer Emperor. (Hence, theoretically this is a similar to the example of Koichijo-in who abdicated from being the Crown Prince and received the respected title of retired emperor.)
    後醍醐側の光厳天皇への処遇は「朕の皇太子の地位を退き、天皇として即位はしていないが特例として上皇待遇とする」とされ即位の事実を否定されてしまった（したがって論理的には小一条院同様皇太子をやめて上皇の尊号を受けたという例になる）。 - Wikipedia日英京都関連文書対訳コーパス
  • Although Prince Iyahito was expected to enter Myohoin, after Yoshiakira ASHIKAGA of Kyoto discussed the situation with Yoshimoto NIJO, they asked for help for Kogimon-in, Prince Iyahito received the order to succeed to the throne and was enthroned as Emperor Gokogon in August 17, following the example of ancient Emperor Keitai who was enthroned after being appointed by Enshin (延臣).
    弥仁は妙法院への入室が予定されていたが、京都の足利義詮は二条良基と相談の上、北朝再建のために広義門院に要請し、延臣に擁立されて即位した古代の継体天皇の先例も引照して、8月17日に弥仁は践祚され、後光厳天皇として即位。 - Wikipedia日英京都関連文書対訳コーパス
  • Kazunomiya and her maids kept the same customs like the Imperial style, (for example they spent winter time bear foot without wearing socks since the Emperor did not allow them to do so), on the other hand, people in Ooku gave the hard time to Kazunomiya and her maids as they did not get used to the new life in Ooku, it is said there was a bad atmosphere inside the Ooku in those days.
    和宮及びそのお付き女中は宮中風の生活習慣を守り（一例を挙げると天皇の許しがないため冬期でも足袋をはかず裸足であった）、一方、大奥になじまない和宮一行を大奥側も不遇な待遇をしていじめるなどし、当初は険悪な空気であったという。 - Wikipedia日英京都関連文書対訳コーパス
  • After the era of Emperor Ninmyo, Imperial succession of the direct Imperial line continued almost smoothly for example; Emperor Montoku - Emperor Seiwa - Emperor Yozei, later Emperor Yozei caused a serious incident in the Palace, (there was a theory about him accidentally killing someone) after he was forced to abdicated from the throne, and again there was a crisis of the discontinuity of Imperial succession of the direct Imperial line.
    仁明の後、文徳天皇－清和天皇－陽成天皇と直系による皇位継承がほぼ順調に行われたが、陽成が内裏で重大事件（誤って殺人を犯したとする説が有力）を起こし退位に追い込まれてしまい、再び直系継承の下で皇統断絶の危機が訪れることになった。 - Wikipedia日英京都関連文書対訳コーパス
  • For example, the assumption of Seii Taishogun, who was the sovereign of samurai government which had supremacy throughout the country, was claimed to be granted by the Emperor in a form of Imperial proclamation, and most of the time, the man at power used the Emperor's authority to make a political opponent as choteki (enemy of the Emperor) to justify his right to rule.
    例えば全国に支配権を敷いていた武家政権の君主である征夷大将軍への就任も形式上は天皇の宣下によって行われることになっており、その権力者は天皇の権威を利用し、その政敵を朝敵（天皇の敵）などに指定させ、その統治権を正当化することが多かった。 - Wikipedia日英京都関連文書対訳コーパス
  • The family tree of the Japanese Imperial Family extends straight back to a mythological age; think if, for example in Greece, the descendants of Agamemnon had been the Kings of Greece and in England the direct descendants of Alfred the Great had been the King of the country: for non-Japanese, it is an incredible reality' (Shoichi WATANABE, June 1990)
    「日本の皇室の系図は、まっすぐに神話時代に遡りうる。これは、ギリシャで言えば、アガメムノンの子孫が、ずっと今もギリシャ王であり、イギリスで言えばアルフレッド大王の直系の子孫が、まだ王様である状態に近い感じで、外国人には驚天動地の現実である」(渡部昇一1990年6月)。 - Wikipedia日英京都関連文書対訳コーパス
  • When the organic solvent is a nitrile compound and the crystalline titanosilicate catalyst having the MWW structure is a titanosilicate catalyst prepared without using Al (aluminum), a case in which hydrogen peroxide synthesized in a propylene epoxidation reaction system may be cited as a preferable concrete example.
    好ましい具体例として、有機溶媒がニトリル化合物である場合、ＭＷＷ構造を持つ結晶性チタノシリケート触媒が、Ａｌ（アルミニウム）を用いずに調製されたチタノシリケート触媒である場合、プロピレンのエポキシ化反応系内で合成した過酸化水素を媒体として用いる場合等をあげることができる。 - 特許庁
  • After 'Kimu rokujo' came into practice, the Emperor proactively engaged himself in behaving as a constitutional monarch, for example, he started to meet directly with bureaucrats to ask about policies and also to accept the audiences with diplomatic corps which he would have been reluctant for fear of 'foreigners'.
    「機務六条」が定められて以後、天皇は閣僚と直接謁見して政策について下問したりするようになり、また以前は「外国人」に対する恐怖から渋りがちだった外交団との謁見にも応じるなど、天皇自らが立憲君主としての振る舞いを積極的に行うようになった。 - Wikipedia日英京都関連文書対訳コーパス
  • However, some paper money issued by clans or Hatamoto in the northern part of Kyushu had a distinguishing feature not found in other areas, in which an exchange rate between gin (silver) coins and zeni coins was explicitly written on the surface (for example: 7-sen and 10-monme indicated that the coins of 70 mon should be given for 1 monme, and therefore, this paper money could be exchanged to coins of 700 mon).
    しかし、九州北部諸藩・旗本発行の札は、予め銀-銭の交換比率を札面に明記している（Ex.七銭拾匁：一匁あたり七十文で引き換えるという意味で、700文に兌換するという表示）という他地域とは異なる際立った特徴を持つものがある。 - Wikipedia日英京都関連文書対訳コーパス
  • The description in the year 743 of "Shoku nihongi" (A Sequel to the Chronicle of Japan) says, 'a commendable association was organized specially at Kinkonmyo-ji Temple in Yamato Province as a good example to the world,' shows that special treatment was given to Kinkonmyo-ji Temple in Yamato Province as an influential temple, putting aside the Great Buddha.
    『続日本紀』の天平15年の記述に、「別に大養徳国金光明寺に殊勝の会を設け奉りて、天下の摸（ためし）と為さむとす」とあって、大養徳国金光明寺が特別な扱いを受けていることを見ることもでき、大仏は別にしてこの国分寺が有力であったことが分かる。 - Wikipedia日英京都関連文書対訳コーパス
  • If borrowers had borrowed money from other lenders, the Sahaisho told them to refunding money from the Sahaisho on due date, and when a new seal of approval was given to them, the Sahaisho collected service charge from both of the former lender and the borrower; for example, the lender had to pay 4 monme per 1-kanme of silver, and the borrower had to pay 6 monme per 1-kanme of silver.
    差配所から金銀を貸し付けて従来よそから借り入れた分は期日に証文を改める際にしだいしだいに差配所の貸し付け銀に借り換えさせ、奥印を経る時には差配所は世話料として銀1貫目あたり貸し主から4匁、借り主から6匁の奥印料を徴収した。 - Wikipedia日英京都関連文書対訳コーパス
  • A rare example of a dam that still maintains its function even with more than a half of it under water is Numamoto Dam (also known as Tsukui Dam) which is over the main stream of the Sagami-gawa River, and although more than half of its body is under the water of Lake Tsukuiko created following the construction of Shiroyama Dam downstream, it still functions today.
    ダムが半分以上水没しながら現在も機能維持している例は少なく、代表的な例としては相模川本川に建設された沼本ダム（津久井ダム）で、下流の城山ダム建設に伴い出来た津久井湖によって半分以上水没しているが、現在も機能を維持している。 - Wikipedia日英京都関連文書対訳コーパス
  • At that time, induced by the drastic infrastructure development and urban congestion, negative impacts of the rapid economic growth, including four major pollution diseases, anticipated to become more serious, and therefore, when this project proposed the reevaluation of the nature as a space of relaxation, it gained the public overwhelming support, and since then, following this example, many nature trails has been constructed.
    各地方のインフラ整備や都市の過密化が急激に進められ、四大公害病等の高度経済成長の影の面が顕在化してきていた当時、憩いの場としての自然を見直そうというこの構想は、国民から絶大な支持を得、以後、これを習って数々の自然歩道が整備された。 - Wikipedia日英京都関連文書対訳コーパス
  • Two-story turrets were normally used in modern citadels and small three-story turrets were used for large castles for the sumi yagura (corner towers) that were built at corners of a citadel, but were cases in which a turret that had a structure equivalent to tenshu (castle tower) were built, for example, the three-story turret in the honmaru (the keep of a castle) of Osaka-jo Castle and the five-story turret in Kumamoto-jo Castle.
    郭の角にある隅櫓は、近世城郭では通常二重櫓、大きな城などでは小規模な三重櫓が用いられることもあったが、中には大坂城本丸にあった三重櫓や熊本城にある五階櫓のように天守に匹敵する構造を持つ櫓があげられていた例がある。 - Wikipedia日英京都関連文書対訳コーパス
  • Among the territories, the ownership of which was authorized by the above mentioned documents, does not include either Tosaminato or Fujisaki-cho, which was the clan's place of origin according to the genealogy, however, there are several interpretations on the names of these documents, for example, 'Minato' means Tosaminato, Tosaminato is included in 'Ezonosata' or included in 'Tsugaru-nishihama' (in the latter, Minato [harbor] is interpreted as Ohata-gyoko [fishery harbor]), etc.
    上記で安堵された所領には、十三湊も、系図により本来の根拠地とされている藤崎町も含まれていないが、「湊」を十三湊とする見解、十三湊は「蝦夷の沙汰」に含まれるとする見解、「津軽西浜」に含まれるとする見解（「湊」は大畑漁港と見る）などがある。 - Wikipedia日英京都関連文書対訳コーパス
  • Regarding the need for restrictions I mentioned earlier, we may, for example, explain which sector or project has a public nature, clarify the public nature, and explain that minimum restrictions suited to the public nature are necessary. I assume this would be an answer to your question.
    先ほど申し上げた業務・事業の公共性に対応した公的規制の必要性というのが、どのような分野でどういう公共性があって、それ故に最低限それに見合ったこういう規制が必要だといった点についての説明というのは、今のご質問に対するお答えの一つになるとは思います。 - 金融庁
  • For example, in the case of the bankruptcy of Lehman Brothers, which sent shock waves around the world instantly, the authorities of individual countries cooperated closely to prevent their respective markets from being destabilized and to protect investors.
    例えば、リーマン・ブラザーズの破綻についてもアメリカで起きた動きが瞬時に世界諸国に影響を及ぼしていて、このリーマン・ブラザーズのことに関しても各国当局間で緊密な連携を取りつつ、それぞれの国で市場の混乱を防ぐ、あるいは投資家の保護を図るということで連携をしているということであります。 - 金融庁
  • To this end, the responsibilities of representative directors, directors and boards of directors, auditors and boards of auditors, and internal audits are significantly important so that when monitoring the management of a group, whether such functions are operating appropriately shall be checked, for example, based on the following viewpoints.
    そのためには、経営管理会社の代表取締役、取締役・取締役会、監査役・監査役会及び内部監査部門が果たす責務が重大であることから、グループの経営管理のモニタリングに当たっては、例えば、以下のような着眼点に基づき、その機能が適切に発揮されているかどうかを検証することとする。 - 金融庁
  • For example, it has now become essential for a financial institution with major and complicated risks to accurately comprehend, through such approach as what is called "comprehensive risk management," the entirety of the risks that it has taken, as well as to develop a system that enables timely establishment of management strategies aimed at achieving returns.
    例えば、大規模かつ複雑なリスクを抱える金融機関にあっては、いわゆる「統合リスク管理」等の手法により、自らの抱えるリスクの総体を正確に把握するとともに、リターン獲得に向けたタイムリーな経営戦略設定ができるような態勢を構築することが不可欠となってきている。 - 金融庁
  • Also, from the perspective of utilizing the market discipline to ensure the appropriateness of ratings that are assigned to securitization exposures, the disclosure of detailed information, for example, on the type of underlying assets, subordination ratio, and an overview of the scheme of each securitized product has to be disclosed if the ratings are to be used for calculation of regulatory capital under Basel II.
    また、証券化エクスポージャーの格付けについては、市場規律を通じてその適正さを担保する観点から、個々の証券化案件の原資産の種類、劣後比率及びスキームの概略等の案件情報を含む詳細な情報開示を、所要自己資本の算出に用いる際の条件としている。 - 金融庁
  • For example, the cross-bank median of 50.8% for 1 million yen to 2 million yen indicates that the average of the ratio for the 7th bank and the ratio of the 8th bank is 50.8%. The cross-bank average of 50.5% for that category indicates that the average of the ratios for all the banks is 50.5%.
    例えば、「金額区分100万円以上～200万円未満」の中央値は50.8%、平均値は50.5%となっているが、これは調査参加先14先の「金額区分100万円以上～200万円未満」の比率を並べた際に、7番目の先の比率と8番目の先の比率の平均値が50.8%であったこと、同比率の14先の平均値が50.5%であったことを示している。 - 金融庁
  • There may be various types of efforts on the integrity and ethical values. For example, an organization may develop its basic philosophy and code of ethics or code of conduct based on the philosophy, and establish internal control to ensure compliance with them. Its management may be directly involved in the efforts to ensure the operating effectiveness of such internal controls.
    誠実性及び倫理観について様々な取組みが考えられるが、例えば、組織の基本的な理念やそれに沿った倫理規程、行動指針等を作成し、これらの遵守を確保するための内部統制を構築し、経営者自らが関与してその運用の有効性を確保することが挙げられる。 - 金融庁
  • For example, by establishing a system in which its sales administration department or accounting department can recognize the occurrence and collection of accounts receivables without delay and apply different controls to overdue accounts through the use of IT, an organization can manage accounts receivables in an effective and efficient manner.
    例えば、販売管理部門又は経理部門において、売掛債権の発生や回収を適時に把握し、回収が滞っている売掛債権について別途の管理をする仕組みをＩＴを利用して構築しておくことにより、適切な売掛債権の管理を有効かつ効率的に行うことが可能となる。 - 金融庁
  • On the other hand, however, automated controls may pose certain problems. For example, in the case of an unauthorized change to a program or unauthorized use of a program, such unauthorized change or use may not be discovered in a timely manner because only people with a good understanding of the program can deal with it. The taking of appropriate access control measures should therefore be considered.
    一方で、統制活動が自動化されているとプログラムの不正な改ざんや不正な使用等があった場合に、プログラムに精通した者しか対応できず、不正等の適時の発見が困難になるといった問題点も考えられ、適切なアクセス管理等の措置を講じておくことにつき留意する必要がある。 - 金融庁
  • In the case where internal control is operated on a manual basis without any use of IT, it would be necessary to establish a separate internal control to prevent, for example, errors inherent in manual procedures; however, it should be noted that the fact is not necessarily indicative of a deficiency in internal controls.
    なお、内部統制にＩＴを利用せず、専ら手作業によって内部統制が運用されている場合には、例えば、手作業による誤謬等を防止するための内部統制を、別途構築する必要等が生じ得ると考えられるが、そのことが直ちに内部統制の不備となるわけではないことに留意する。 - 金融庁
  • For example, when three business process management systems.purchase, sales, and distribution.are centrally controlled by a single host computer and operating on the same IT infrastructure, establishment of an effective general control over the infrastructure will contribute to a higher reliability of information relevant to the three business processes.
    例えば、購買、販売、流通の３つの業務管理システムが１つのホスト・コンピュータで集中管理されており、すべて同一のＩＴ基盤の上で稼動している場合、当該ＩＴ基盤に対する有効な全般統制を構築することにより、３つの業務に係る情報の信頼性を高めることが期待できる。 - 金融庁
  • If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.
    例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。 - 金融庁
  • For example, the balance of accounts receivable is affected by credit sales in the sales process and by collections in the cash receipt process, so when there are control deficiencies in both processes, the aggregate impact of such deficiencies on the balance of accounts receivable must be considered.
    例えば、売掛金勘定の残高は、販売業務プロセスでの信用販売と入金業務プロセスの代金回収の影響を受けるが、この両方の業務プロセスに不備がある場合は、それぞれの不備がもたらす影響を合わせて、売掛金勘定の残高に及ぼす影響を評価しなければならない。 - 金融庁
  • External auditors should obtain a general understanding of company-level controls and evaluate the appropriateness of the management’s assessment, taking into consideration, for example, the assessment items listed in Exhibit 1, “Examples of Assessment Items for Company-Level Controls over Financial Reporting” of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting”.
    監査人は、全社的な内部統制の概要を理解し、例えば、「Ⅱ 財務報告に係る内部統制の評価及び報告」参考１（財務報告に係る全社的な内部統制に関する評価項目の例）に示された評価項目の例に留意して、経営者の評価の妥当性について検討する。 - 金融庁
  • In evaluating the design status of company-level controls, external auditors should review the appropriateness of the assessment items adopted by the management by referring, for example, to the assessment items shown in Exhibit 1 above (“Examples of Assessment Items for Company-Level Controls over Financial Reporting”).
    監査人は、全社的な内部統制の整備状況を検討するに当たって、経営者が採用する評価項目が、例えば、前述の参考１（財務報告に係る全社的な内部統制に関する評価項目の例）に示された評価項目の例に照らして、適切なものとなっているか確認する。 - 金融庁
  • For example, it applies to the case when external auditors conclude that the management’s assessment that there are material weaknesses in internal control over financial reporting is appropriate, but at the same time concluding that the management’s statement in the Internal Control Report regarding the remedial actions taken after the fiscal year end date is not appropriate.
    例えば、財務報告に係る内部統制に関する重要な欠陥があるとした経営者の評価結果は適正であるが、期末日後に実施した是正措置を内部統制報告書に記載している場合において、監査人が当該是正措置に関する経営者の記載は不適切であると判断した場合が挙げられる。 - 金融庁
  • As Financial Instruments Business Operators are not exempted from the ultimate responsibility regarding administrative processes outsourced to external contractors, supervisors need to pay attention to the following points, for example, in light of the business operators’ business profiles, in order to ensure the protection of customers and the soundness of the business operators’ management.
    金融商品取引業者は事務の外部委託を行う場合でも、当該委託事務に係る最終的な責任を免れるものではないことから、顧客保護及び経営の健全性を確保するため、金融商品取引業者の業容に応じて、例えば以下の点に留意する必要がある。 - 金融庁
  • (iii) In II(A)(1)(iii) of the Basic Guidelines, “(Value added per employee after the completion of business reconstruction/Value added per employee before the commencement of business reconstruction × 100≧106” refers, for example, to the case where value added per employee (sum of operating profits, personnel expenses, and depreciation) increases by more than six percentage points.
    ③ 基本指針二イ１③の「（事業再構築終了後の従業員１人当たり付加価値額／事業再構築開始前の従業員１人当たり付加価値額）×100≧106」は、例えば、従業員１人当たりの付加価値額（営業利益、人件費及び減価償却費の和）が６％以上上昇する場合をいう。 - 金融庁
  • It should be noted that in cases where the capital adequacy ratio stays below 140% for a long period of time or where the ratio repeatedly falls below 140%, supervisors shall strive to identify and keep track of the Financial Instruments Business Operator’s capital adequacy ratio by, for example, requiring the submission of a report based on Article 56-2(1) of the FIEA.
    なお、長期に亘り自己資本規制比率が140％を下回っている場合や、繰り返し140％を下回っている場合は、金商法第56条の２第１項の規定に基づく報告徴求を行う等により当該金融商品取引業者の自己資本規制比率の状況の把握に努めるものとする。 - 金融庁
  • Therefore, in cases where a Financial Instruments Business Operator meets the prescribed criteria regarding changes in the capital adequacy ratio and in prices of securities listed below, supervisors shall strive to quickly identify risks by, for example, holding a hearing and requiring the submission of a report based on the early warning system.
    このため、金融商品取引業者が、以下に掲げる自己資本規制比率の変動、有価証券の価格変動等について、あらかじめ設定した基準に該当することとなった場合には、早期警戒制度に基づくヒアリングや報告徴求等を行うことによって、早め早めにリスクを特定することとする。 - 金融庁
  • In cases where a Financial Instruments Business Operator is deemed to meet the prescribed criteria regarding (1) to (3) above, based on the analysis of the relevant data, supervisors shall strive to quickly identify risks by, for example, holding a hearing with it and requiring it to submit a report under the early warning system.
    上記（１）から（３）までのデータを元に、それぞれの状況についてあらかじめ設定した基準に該当することとなった場合には、当該金融商品取引業者に対し、早期警戒制度に基づくヒアリングや報告徴求等を行うことによって、早め早めにリスクを特定することとする。 - 金融庁
  • As securities companies, etc., play an important role as intermediaries in the financial instruments market, it is extremely important for the people’s lives and the economy that they act in an appropriate manner in the event of an emergency, by, for example, taking recovery measures quickly and ensuring that the minimum necessary operations and services are maintained.
    金融商品市場の仲介者として、重要な役割を果たしている証券会社等においては、危機発生時において、迅速な復旧対策を講じ、必要最低限の業務の継続を確保する等適切な対応を行うことが、国民生活・経済にとっても極めて重要であることから、 - 金融庁
  • A. Whether the securities company, etc., ensures that all customers are aware of the purpose of restrictions on short-selling by, for example, reminding them that new sell orders for margin trading deemed to have been repeatedly placed by a customer in a short period of time for the purpose of exceeding price limits do not fall under the category of transactions specified by Article 14 (ii) of the cabinet office ordinance regarding regulations on securities transactions.
    イ．顧客が価格制限を潜脱する目的を持ったと認められる短時間に連続して行う信用新規売り注文については、有価証券の取引等の規制に関する内閣府令第14条第２号に規定する取引に該当しない等空売り規制の趣旨を周知することとしているか。 - 金融庁
  • (Note 2) It should be kept in mind that, for example, even in cases where losses have not arisen due to the hedging instrument itself, due to changes in the customer’s business situation, such as the assumed scale of operations contracting, the customer’s hedging needs might be swayed or the effects of the hedge might stop functioning effectively for those needs before the end of the contract period.
    （注２）例えば、ヘッジ手段自体に損失が発生していない場合であっても、前提とする事業規模が縮小されるなど顧客の事業の状況等の変化により、顧客のヘッジニーズが左右されたりヘッジの効果がそのニーズに対して契約終期まで有効に機能しない場合があることに留意する。 - 金融庁
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