<\/p>\n

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u85e4\u7530\u5927\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\uff08PTU\u7de8\uff09\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09<\/p>\n

\u5e74\u6b21\u306e\u7fa9\u52d9\u3067\u3042\u308b\u5e74\u6b21\u682a\u4e3b\u7dcf\u4f1a\u3067\u3059\u304c\u3001
\n\u5916\u6ce8\u3057\u3066\u3044\u308b\u5f01\u8b77\u58eb\u3088\u308a\u3001PTU\u306e\u8a18\u8f09\u3092\u3059\u308b\u70ba\u3001\u60c5\u5831\u304c\u5fc5\u8981\u3060\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u6628\u5e74\u307e\u3067\u306fPTU\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001
\n\u6cd5\u6539\u6b63\u7b49\u3067\u5fc5\u9808\u9805\u76ee\u306b\u306a\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u4e0d\u7528\u610f\u306b\u60c5\u5831\u3092\u51fa\u3057\u305f\u304f\u306a\u3044\u305f\u3081\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09<\/p>\n

PTU\u306e\u8a18\u8f09\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8a18\u8f09\u3092\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u9078\u629e\u3059\u308b\u4e8b\u304c\u51fa\u6765\u307e\u3059\u3002
\n\u203b\u4ee5\u4e0b\u3001\u52b4\u50cd\u6cd5\u306b\u304a\u3051\u308bPTU\u8a18\u8f09\u306b\u95a2\u3059\u308b\u6761\u6587\u306e\u8ee2\u8f09\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Article 172.- Corporations, under the responsibility of their administrators, shall submit to the Shareholders’ Meeting, annually, a report that includes at least:
\nA) A report from the administrators on the progress of the company in the year, as well as on the policies followed by the administrators and, when appropriate, on the main existing projects.
\nB) A report in which they declare and explain the main accounting and information policies and criteria followed in the preparation of the financial information.
\nC) A statement showing the financial situation of the company at the closing date of the fiscal year.
\nD) A statement showing, duly explained and classified, the results of the company during the year.
\nE) A statement showing the changes in the financial situation during the year.
\nF) A statement showing the changes in the items that make up the company’s assets, which occurred during the year.
\nG) The notes that are necessary to complete or clarify the information provided by the previous statements.<\/p>\n

 <\/p>\n

And Article 166 mentions that the Statutory Examiner (Comisario) must provide a report containing:
\nsubmit annually to the Ordinary General Shareholders ‘Meeting a report regarding the veracity, sufficiency and reasonableness of the information presented by the Board of Directors to the Shareholders’ Assembly itself.
\nThis report must include, at least:
\nA) The opinion of the Commissioner on whether the accounting and information policies and criteria followed by the company are adequate and sufficient taking into consideration the particular circumstances of the company.
\nB) The Commissioner’s opinion on whether those policies and criteria have been applied consistently in the information presented by the administrators.
\nC) The opinion of the commissioner as to whether, as a consequence of the foregoing, the information presented by the administrators reflects in a truthful and sufficient manner the financial situation and the results of the company.<\/p>\n

 <\/p>\n

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\n\u4f01\u696d\u306e\u65b9\u91dd\u3068\u3057\u3066\u8a18\u8f09\u3092\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u62c5\u5f53\u306e\u5f01\u8b77\u58eb\u3078\u9023\u7d61\u3059\u308b\u4e8b\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

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\n\u85e4\u7530\u5927
\n<\/p>\n

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