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  "documentTitle": "Lasertec Corporation (6920)",
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  "notes": "The slide contrasts KLA and Lam Research's audit reports with the explicit fraud case of MagnaChip.",
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      "text": "証券取引委員会の2017年5月1日付けのニュースリリース\n半導体装置製造企業とその元CFO\n米国証券取引委員会との間で不正会計の提訴について和解が成立",
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      "text": "The SEC's order finds that MagnaChip Semiconductor Corp. overstated revenues for nearly two years in response to immense pressure placed on employees each quarter to meet revenue and gross margin targets that had been communicated to the public.",
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      "text": "また、2017年、ニューヨーク証券取引所に上場している韓国のMagnaChipは、米国証券取引委員会との間で和解が成立した。不正会計の提訴の案件であり、MagnaChipは利益操作のために棚卸資産高を偽っていた。証券取引委員会は提訴の中で次のように断罪している。「MagnaChipは粗利率を操作する目的で、未完成あるいは未出荷の製品の売上について収入を認識した。＜中略＞陳腐化あるいは古くなった製品の処理を遅延した」また、同社が「収入と粗利率に関する公約について、重圧に屈して2年弱にわたって四半期ごとに収入を誇大に計上した。＜中略＞財務上の目標達成のために多岐にわたる会計上の仕業を駆使した」",
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      "text": "The SEC's order finds that MagnaChip Semiconductor Corp. overstated revenues for nearly two years in response to immense pressure placed on employees each quarter to meet revenue and gross margin targets that had been communicated to the public. . . . For example, MagnaChip recognized revenue on sales of incomplete or unshipped products, and the company delayed booking obsolete or aged inventory to manipulate its reported gross margin.",
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      "text": "昨今、KLAとラムリサーチの監査法人は監査報告書で、棚卸資産高の操作リスクについて、「監査上の主要な検討事項」に例を挙げている。もっとも、KLAとラムリサーチの監査法人はリスクを重視しているものの、2社の棚卸資産高の扱いに重大な問題があると指摘してはいない。しかし、半導体業界の他の会社では重大な問題となっており、事例は少なくない。例えば、東芝の半導体部門で発覚した大型不正会計では、棚卸資産高の処理が大きな問題とされた。",
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      "text": "「収入と粗利率に関する公約について重圧に屈して2年弱にわたって四半期ごとに収入を誇大に計上した」 — SEC Press Release",
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      "text": "出典：https://www.sec.gov/news/press-release/2017-88",
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