equity method affiliateとは 意味・読み方・使い方

b. Matters that are closely related to the decision of whether an entity is an affiliate, decision on the scope of consolidation or the necessity to apply the equity method, determination of whether a party is a related party and other decisions involved in preparing the financial statements.発音を聞く 例文帳に追加

b. 関係会社の判定、連結の範囲の決定、持分法の適用の要否、関連当事者の判定その他財務諸表の作成における判断に密接に関わる事項 - 金融庁

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate.発音を聞く 例文帳に追加

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

B. Equity method affiliated companies should be included in the scope for management's assessment of internal control. In that case, however, where the affiliated company has prepared its report on internal control based on this standard, and the report has been audited by an external auditor; or the affiliated company is a subsidiary of another company, the parent of the affiliate has prepared its report on internal control based on this standard and the report has been audited by an external auditor, these affiliated companies should be treated the same as the listed subsidiaries under the preceding paragraph A. When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), management should focus on company-level controls and perform procedures such as sending out questionnaires, inquiring, or reviewing reports prepared by the affiliate.発音を聞く 例文帳に追加

ロ． 持分法適用となる関連会社は、評価範囲を決定する際の対象に含まれる。ただし、当該関連会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、又は当該関連会社が他の会社の子会社であって当該関連会社の親会社が本基準に基づき内部統制報告書を作成し監査を受けている場合には、イ．のなお書きに準じて取り扱う。なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行う必要がある。 - 金融庁

b. Matters that are closely related to the decision of whether an entity is an affiliate, decision on the scope of consolidation or the necessity to apply the equity method, determination of whether a party is a related party and other decisions involved in preparing the financial statements.発音を聞く 例文帳に追加

b. 関係会社の判定、連結の範囲の決定、持分法の適用の要否、関連当事者の判定その他財務諸表の作成における判断に密接に関わる事項例えば、有価証券報告書の記載事項中、「企業の概況」の「事業の内容」及び「関係会社の状況」の項目、「提出会社の状況」の「大株主の状況」の項目における関係会社、関連当事者、大株主等の記載事項が挙げられる。 - 金融庁