Application of Revised Practical Solution Reports on Accounting Treatment at Overseas Subsidiaries and Other Entities

「The Group has applied Revised Practical Solution Report No. 18, “Practical Solution on the Accounting Treatment of Foreign Subsidiaries, etc., for the Preparation of Consolidated Financial Statements” (28 June 2019), and Revised Practical Solution Report No. 24, “Practical Solution on the Accounting Treatment of Associates to Which the Equity Method Is Applied” (14 September 2018), from the first quarter of the current fiscal year. The impact of applying these revised reports on the consolidated financial statements was immaterial.」