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BASIS OF REPORTING AND FINANCIAL STATEMENTS The accompanying consolidated financial statements have been prepared in accordance with accounting principles and practices gener-ally accepted in Japan which are different in certain respects as to.

Notes disclosure to financial statements. Please refer to guidance notes 1 and 2 under Statement by Directors. Ad See detailed company financials including revenue and EBITDA estimates and statements. A suggestive list includes - Basis of Accounting Transactions involving foreign exchange Investments classification valuation etc Advances and Provisions thereon Fixed Assets and Depreciation Revenue Recognition Employee.

Significant to the financial statements are disclosed in Note 3. The principal activities of the subsidiaries are disclosed in Note 12. Guidance Notes General 1.

NOTES TO THE FINANCIAL STATEMENTS 1. Of notes to the financial st atements ho w the disclosures should be t ailored to reflect the entit ys specific circumst ances and the rele vance of disclosures considering the needs of the users. Typical notes to the financial statement are.

2 SIGNIFICANT ACCOUNTING POLICIES a Basis of preparation The financial statements of the Group have been prepared in accordance with the Societies Act Chapter 311 and. Statements and areas involving a higher degree of judgement or complexity are disclosed in Note 4. Terminology Typically the additional information provided in a financial statement package is called the notes to the financial statements.

Notes and Disclosures. The ordering of notes to the financial statements how the disclosures should be tailored to reflect the reporting entitys specific circumstances and the relevance of disclosures considering the needs of the users. Get detailed data on venture capital-backed private equity-backed and public companies.

In this situation notes or disclosures to the financial statements are appropriate. The ordering of notes to the financial statements how the disclosures should be tailored to reflect the reporting entitys specific circumstances and the relevance of disclosures considering the needs of the users. Guidance notes General information Compliance with FRS 1.

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