Application of accounting and disclosure guidance for the global minimum tax regime
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2026.
10 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group applies paragraph 7 of the “Practical Response Report on Accounting and Disclosure of Income Taxes Related to the Global Minimum Tax Regime” and has not recognized income taxes related to the international minimum tax amount for the applicable fiscal year, including the current interim consolidated accounting period.」
The Group continues to apply the accounting treatment for the global minimum tax regime and the policy of not recognizing related income taxes. - FY2026-H1RestatedAnnual report
「Our group has applied paragraph 7 of Practical Solution No. 46, Accounting for and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax Regime, and has not recognized corporate income taxes related to the international minimum tax amount for the applicable fiscal year, including the current interim consolidated accounting period.」
The company continues to apply the accounting treatment for the global minimum tax regime and has not recognized income taxes related to the international minimum tax amount for the applicable fiscal year. - FY2025-H1First statedAnnual report
「The company has applied from the beginning of the current interim consolidated accounting period the “Practical Response Report on Accounting and Disclosure of Income Taxes Related to the Global Minimum Tax Regime” (Practical Response Report No. 46, 22 March 2024). As it applies paragraph 7 of the practical response report, no income taxes related to the global minimum tax regime have been recognized in the interim consolidated financial statements.」
The company applied the practical response report on the global minimum tax regime from the beginning of the current interim consolidated accounting period and has not recognized income taxes related to that regime.