Business Accounting and Foreign Trade Simplification Act: Joint Hearing Before the Subcommittee on International Finance and Monetary Policy and the Subcommiittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, Ninety-eighth Congress, First Session, on S. 414 ... February 24, 1983U.S. Government Printing Office, 1983 - 108 lappuses |
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97th Congress accounting provisions actions agent agreement Ambassador BROCK ambiguities amendments American ANTIBRIBERY PROVISIONS Attorney bill billion bribe Chairman Chamber clarify Commission's Committee competitiveness compliance comply corporate Corrupt Practices Act corruptly countries criminal code current law deficit Department of Justice direction or authorization domestic concern economic efforts enactment enforcement FCPA Figure foreign bribery law Foreign Corrupt Practices foreign government foreign official House illicit payment important Industrial internal accounting controls issue issuer Japan John Chafee John Shad Justice Department language legislation MACK MATTINGLY manufactured exports ment Model Penal Code negotiations OECD OLMER overseas percent problems prohibition question reason to know responsibility Rohm and Haas Section 30A Senator Chafee Senator D'AMATO Senator HEINZ Senator LAUTENBERG Senator PROXMIRE SHAD standard statement statute statutory Subak Subcommittee Thank tion trade balance transactions U.S. companies U.S. Department U.S. exports U.S. firms U.S. manufactured U.S. trade United violations
Populāri fragmenti
50. lappuse - ... (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary (I) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements, and (II) to maintain accountability for assets; (iii) access to assets is permitted only in accordance with management's general or specific authorization...
50. lappuse - ... (A) make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer; and (B) devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances...
39. lappuse - ... all or part of it to bribe a foreign official. This interpretation reflects a misreading of a portion of the House Committee Report to the FCPA, which is as follows: (The bill] broadly prohibits transactions that are corruptly intended to induce the recipient to use his or her influence to affect any act or decision of a foreign official, foreign government or an instrumentality of a foreign government. The word "corruptly...
50. lappuse - ... (iii) access to assets is permitted only in accordance with management's general or specific authorization; and (iv) the recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences.
39. lappuse - corruptly" is used in order to make clear that the offer, payment, promise, or gift must be intended to induce the recipient to misuse his official position in order to wrongfully direct business to the payer or his client, or to obtain preferential legislation or a favorable regulation. The word "corruptly" connotes an evil motive or purpose, an intent to wrongfully influence the recipient.
37. lappuse - Paragraph ( 1 ) of subsection ( a ) shall not apply to any person who establishes that he did not have reason to know in the exercise of due care that such vehicle or item of motor vehicle equipment...
37. lappuse - ... be unlawfully employed for use in, or in furtherance of, a civil disorder which may in any way or degree obstruct, delay, or adversely affect commerce, or the conduct or performance of any federally protected function ; Two, transporting or manufacturing for transportation in commerce a firearm or explosive or incendiary device, knowing or having reason to know, or intending that it will be used unlawfully in furtherance of a civil disorder ; Three, committing, or attempting to commit, any act...
35. lappuse - A person has reason to know of a fact if he has information from which a person of ordinary intelligence, or of the superior intelligence which such person may have, would infer that the fact in question exists or that there is such a substantial chance of its existence that, if exercising reasonable care with reference to the matter in question, his action would be predicated upon the assumption of its possible existence.
39. lappuse - ... official, foreign government or an instrumentality of a foreign government. The word "corruptly" is used in order to make clear that the offer, payment, promise, or gift, must be intended to induce the recipient to misuse his official position; for example, wrongfully to direct business to the payor or his client, to obtain preferential legislation or regulations, or to induce a foreign official to fail to perform an official function. The word "corruptly" connotes an evil motive or purpose such...
13. lappuse - ... with intent to influence him to commit or aid in committing, or to collude in, or allow, any fraud, or make opportunity for the commission of any fraud, on the United States, or to induce him to do or omit to do any act in violation of his lawful duty...