一般社団法人 日本・オマーン協会 『 定款 』 8/12
Chapter 8 Assets and Accounting
Article 48 (Business Year)
The business year of the Society shall commence on April 1 of each year and end on March 31 of the following year.
Article 49 (Assets)
The assets of the Society shall be composed of the following:
- Fees ;
- Contributed funds;
- Revenue gained from assets;
- Revenue associated with the activities; and
- Revenue other than the above.
Article 50 (Administration of Assets)
The assets of the Society shall be administered by the president, and the cash other than those required for the daily transactions shall be deposited in the bank, and shall be trusted in a trust bank or a bank operating the trust business, or shall be kept by changing into the government bonds, the public bonds, and other secure securities.
Article 51 (Payment of Expenditure)
The expenditures of the Society shall be expensed with the assets of the Society.
Article 52 (Business Transactions Plan and Budget for Revenue and Expenditure)
With respect to the activity, plan and budget for revenue and expenditure, the president shall prepare, and through the approval at the Board, obtain an approval of the General Assembly within three months from the date of commencement of the business year. The same shall apply to the cases when the above changes.
2 Notwithstanding the provisions in the preceding paragraph, when the budget has not been approved due to an avoidable reason, the president may gain revenue or expense pursuant to the budget of the previous year until the date of approval of the budget based on a resolution of the General Assembly.
3 The revenue and expenditure in the preceding paragraph shall be deemed to be the revenue and expenditure of the newly approved budget.
Article 53 (Activity Reports and Settlement of Account for Revenue and Expenditure)
With respect to the business reports and settlement of account for revenue and expenditure of the Society, after the end of each business year the president shall prepare the following documents; and shall receive auditing by an auditor, and through an approval of the Board, as to the documents 1, 3 and 4 below, these documents shall be reported to the annual General Assembly.
- Activity reports;
- Annexed detailed statements of activity reports;
- Balance sheets;
- Profit and loss statements (calculation sheet for fluctuation of net property);and
- Annexed detailed statements of balance sheets, and profit and loss statements (calculation sheet for fluctuation of net property).
2 With respect to the documents in the preceding paragraph, items (3) and (4), these documents shall require an approval of an annual General Assembly.
3 Including the documents in the preceding paragraph 1, the following document shall be kept in the principal office for five years. The Articles of Society and the member registries shall be kept at the principal office.
Auditing reports.
Article 54 (Special Account)
In conducting the activities by the Society, if required, it may have a special account.
2 A special account in the preceding paragraph shall be appropriated in the budget and the settlement of account in the preceding Article.
Article 55 (Surplus)
The society shall not allocate the surplus.
Chapter 7
Chapter 9