consolidated statementとは 意味・読み方・使い方

A consolidated statement of cash flows is prepared based on cash flow statements of group businesses.例文帳に追加

連結キャッシュフロー計算書は、グループ会社のキャッシュ・フロー計算書を元に作成されます。 - Weblio英語基本例文集

To provide a consolidated accounting processing system capable of processing a plurality of consolidated patterns corresponding to a plurality of implementation subjects while reducing burdens on a side of providing financial statement data and consolidation preparation data required for consolidated accounting processing.例文帳に追加

連結決算処理に必要な財務諸表データや連結準備資料データを提供する側の負担を軽減しつつ、複数の実施主体に対応した複数の連結パターンに対して処理できる連結決算処理システムを提供する。 - 特許庁

Note: For example, the materiality threshold using consolidated income before income taxes and minority interests may be set at approximately 5% of the consolidated income before tax. However, ultimately, the materiality amount should be considered in the context of its relationship to the quantitative materiality amount of the Financial Statement Audit.発音を聞く 例文帳に追加

（注）例えば、連結税引前利益については、概ねその５％程度とすることが考えられるが、最終的には、財務諸表監査における金額的重要性との関連に留意する必要がある。 - 金融庁

(6) Even where a consolidated corporation has filed a consolidated final return form, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the said paragraph, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provision of paragraph (2), only if the said document and written statement as well as the said documents on the calculation are submitted.発音を聞く 例文帳に追加

６　税務署長は、前項の書面若しくは明細書の添付のない連結確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第二項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(Note 2) For example, the materiality threshold using consolidated income before income taxes and minority interests may be set at approximately 5% of the consolidated income before income taxes and minority interests. However, ultimately, the materiality amount should be considered in the context of its relationship to the quantitative materiality amount of the Financial Statement Audit.発音を聞く 例文帳に追加

（注２）例えば、連結税引前利益については、概ねその５％程度とすることが考えられるが、最終的には、財務諸表監査における金額的重要性との関連に留意する必要がある。 - 金融庁

(5) A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.発音を聞く 例文帳に追加

５　第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付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

(5) A consolidated parent corporation related to a consolidated corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.発音を聞く 例文帳に追加

５　特殊関係株主等である連結法人に係る連結親法人は、当該連結法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付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.発音を聞く 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