Application of the Accounting Standards for Fair Value Measurement

「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

「「時価の算定に関する会計基準」（企業会計基準第30号　2019年７月４日。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、…なお、連結財務諸表に与える影響はありません。」

「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 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 Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」