Adoption of the Fair Value Measurement Standard and Related Guidance

「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号　2021年６月17日。以下「時価算定会計基準適用指針」という。）を当連結会計年度の期首から適用し、時価算定会計基準適用指針第27-２項に定める経過的な取扱いに従って、時価算定会計基準適用指針が定める新たな会計方針を、将来にわたって適用することとしています。」

「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively, in accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019). There is no impact on the quarterly consolidated financial statements.」

「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, dated 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively. The standards have no impact on the quarterly consolidated financial statements.」