TERMINOLOGY, FORMS & METHODS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS. COPYRIGHT RODERICK SEEMAN

Article 13. Notations concerning the Scope, etc. of Consolidation Matters concerning the scope of consolidation and other important matters which become the basis for the preparation of consolidated financial statements must be classified into one of the items noted below and entered in the statement of consolidated surplus (or the statement of consolidated deficit) and the total surplus statement.

i. Matters concerning the scope of consolidation.

ii. Matters concerning the application of the equity method.

iii. Matters concerning the business years of consolidated subsidiaries

iv. Matters concerning accounting disposition standards.

v. Matters concerning the offsetting and elimination of investment accounts and capital accounts.

vi. Matters concerning the elimination of unrealized income

vii. Matters concerning the conversion of items of financial statements of overseas subsidiaries.

viii. Matters concerning the handling of items of disposition of earnings, etc.

ix. Matters concerning the disposition of the term distribution of corporate taxes, etc.