2 CAPITAL STRUCTURE COMMITTEE "QUESTIONNAIRE" （tentative translation）

2.0	PRESENTATION OF FINANCIAL STATEMENTS  財務状況 (Based on statement filed in accordance with Myanmar Companies Act.) (In the case of a Company carrying on business)
2.1	Q.  Are the statements audited by a qualified accountant,      and by whom?　財務書類は公認会計士による監査を受けていますか、当該公認会計士はだれですか？………………………………………..
2.2	Q.  Are books maintained in accordance with Section 130 of      the Myanmar Companies Act and certified by the      auditor?ミャンマー会社法第１３０条に従って帳簿を維持していますか、そして、監査人による証明を受けていますか？ A.………………………………………………………………………….…
2.3	Q. If a holding Company, does Balance Sheet include      particulars as to the subsidiary company, as required      under Section 132 A?ミャンマー会社法第１３０条に従って帳簿を維持していますか、そして、監査人による証明を受けていますか A.   ………………………………………………………………………………
3.0	BASIS OF ACCOUNTING会計基準　（事業継続中の会社の場合） ( In the case of a Company carrying on business )
3.1	Q. Are any sales into Myanmar contracted by the Foreign     Parent Company on behalf of the Company? A   ミャンマーへの取引は貴社に代わって外国の親会社によって契約されるのか？
3.2	Q. Are all such sales invoiced by the Company, or by the      Foreign Parent Company?前述取引の請求書は、子会社たる貴社が発行するのか、外国の親会社が発行するのか？ A.  ……………………………………………………………………………..
3.3	Q. How is the Company remunerated by the Parent      Company on sale contracted by them (3.1):     (i)    Management Fees? Or     (ii)   Administration Fees? Or     (iii)  Supervision Fees? Or     (iv)  Commission? A   貴社は、外国の親会社からどのような名目で報酬を支払われるのか？（１）マネジメント料（２）管理料（３）監督料（４）手数料 ……………………………………………………………………………
3.4	Q. Are the above fees due physically remitted to Myanmar? A.  支払われるべき上記の料金は実際にミャンマーに送金されるか？…………………………………………………………………………..
3.5	Q. In case the Parent Company is due by the Local      Company for supervision, management, etc, how are      they paid or adjusted? A.  外国の親会社が、貴社を使って、監督、経営等をする場合、手数料はどのように支払らわれ、精算されるのか？ ………………………………………………………………………………
4.0	TAXATION税金　 (As issued renewal of “ Permit “ is dependent in compliance with the Myanmar Tax Laws).
4.1	Q. When was the Company last assessed and taxed to      Myanmar Income – tax? A.  ミャンマー所得税の直近の査定額と支払税額はいくらか。…………………………………………………………………………… Q.  If assessments have been pending, since which year? A  査定が保留されている場合は、いつから保留されているか？  …………………………………………………………………………
4.2	Q.   Are there any exemptions from Income – tax? A.   ミャンマー所得税控除はあるか？………….…………………………………………………………... Note : Exemption of tax and duties on imported goods does           not amount to exemption on Income – tax on the           profits of the Company.輸入品の関税免除は、会社の収益に対する税金である所得税免除にはならない。 Notes This Website is intended principally as the initial, introductory stage of information. Although articles in this website are written in good faith, representing the authors’ understanding of the relevant law, the articles may be wrong or out of date and should not be relied on for any purpose whatsoever. The authors of these articles and administrator of this website do not guarantee and assume no responsibility for any consequences, including damages, arising out of or in connection with the use of any information available from this website. All articles and content copyrighted © by the author, 2013. All rights reserved.