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

SUBCHAPTER 6. Term Net Profit or Term Net Loss

Article 65. Term Net Profit or Term Net Loss

The monetary value of the items of any of the items listed hereunder must be entered after net term profits before tax adjustments (pretax profit) or net term losses before tax adjustments (pretax loss) with an item with a name showing the substance thereof, in accordance with the classifications of the items listed hereunder.

i. Together with corporate tax, prefectural and local government taxes.

ii. From among net term profits before tax adjustments or term net losses before tax adjustments, that portion belonging to minority interests.

iii. Term amortization of the consolidation adjustment account.

iv. Investment gains or losses based on the equity method.

2. The amount obtained by adding or subtracting the items from the previous paragraph with term net profit before tax adjustment (pretax profit) or term net loss before tax adjustment (pretax loss) must be entered as term net profit or term net loss.