「high note」を含む例文一覧(56)
＜前へ 1 2- We also look forward to policy recommendations for the oversight and regulation of the shadow banking sector by the Leaders' Summit. We note with concern the delays in the convergence of accounting standards to date and ask the IASB and the FASB to finalize by the end of 2013 their work on key outstanding projects for achieving a single set of high-quality standards.
我々は、これまでの会計基準のコンバージェンスの遅れへの懸念に留意し、国際会計基準審議会（IASB）及び米国財務会計基準審議会（FASB）に対し、質の高い単一の基準を達成するための主要な未決着のプロジェクトに関する作業を2013年末までに最終化することを要請する。 - 財務省 - If we compare the types of business nnovation undertaken taking as our baseline the growth rate of enterprises not engaging in business innovation, we find that enterprises engaging in any activities with the exception of a change of business had a higher growth rate, and enterprises that entered new fields exhibited a particularly high growth rate (Fig. 2-1-32, Appended Note 2-1-2).
経営革新に取り組んでいない企業の企業成長率を基準として、経営革新の内容別に比較すると、事業転換を除くいずれの取組についても取り組んだ企業の方が高く、特に新分野進出を行った企業の成長率が顕著に高い数値を示している（第2-1-32図、付注2-1-2）。 - 経済産業省 - An analysis of income redistribution status in different regional blocks by the redistribution coefficient (after national-level adjustment) shows that the coefficient is often a negative figure in regions with a high aging rate and a positive figure in those with a low aging rate. This suggests that income is redistributed from less aged regions to more aged regions (Note 1) (Chart 1-4-1).
地域ブロック別の所得再分配状況を再分配係数（全国調整済み）で見ると、高齢化率の低い地域でおおむねマイナス、高齢化率の高い地域でおおむねプラスとなっており、高齢化率の低い地域から高齢化率の高い地域に対する所得再分配が生じているものと推測される（注1）（図表1－4－1）。 - 厚生労働省 - (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).
（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.
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 - I am aware that there are various reports appearing in newspapers. On a related note, it was announced at the Cabinet meeting today that Japan's unemployment rate is 5.1%. As it was, if I remember right, 5.0% last month, which means that there are approximately 3.3 million unemployed people, it is obvious that the economy, particularly employment, is in a situation not to be complacent about. Excuse me for repeatedly saying this but I, as part of my effort to determine how to deal with this Act, met with four SME business groups in Nagoya and Osaka and groups of small- and medium-size regional banks as well as shinkin banks, credit associations, etc. in the Nagoya and Osaka regions to listen firsthand to them frankly voice what they had to say. As I heard that SMEs are particularly in a grim business condition due to the high yen and other factors, we are in the process of examining the matter with the extension of the Act in mind as well.
色々新聞に載っているということは知っておりますけれども、特に今日、閣議で完全失業率が5.1（％）という発表がございました。先月は確か5.0（％）でございましたから、約330万人の完全失業者がおりまして、景気というのは、特に雇用は予断を許さない状況にあるということは、よくご存じだと思います。何度も申しますけれども、大阪、名古屋でこの法律をどうすればよいかというようなことで、名古屋、大阪の中小企業4団体、あるいは名古屋、大阪地域の中小の地方銀行、あるいは信金、信組などにもお集まりいただきまして、率直な生の声も色々聞かせていただきました。なかなか円高の影響もこれあり、特に中小企業は非常に業況が厳しいというような話も聞いておりますので、しっかり延長も視野に入れて検討しているところでございます。 - 金融庁
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