Accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021

「There have been no material changes to the assumptions concerning the accounting estimates for the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year under Additional Information.」

「Uncertainty arising from the spread and prolonged impact of COVID-19 remains high. As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict its further spread or when it will subside, the Group has made the accounting estimates necessary for preparing the consolidated financial statements, including estimates of future earnings and the recoverability of deferred tax assets, based on available information and the assumption that the impact will continue for a certain period from the following consolidated fiscal year onward, while conditions will differ by region, and that the impact will continue to subside gradually through the fiscal year ending March 2023, with economic conditions improving.」

「Uncertainty arising from the spread and prolonged impact of COVID-19 remains high. As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict its further spread or when it will subside, the Group has made the accounting estimates necessary for preparing the quarterly consolidated financial statements for the third quarter of the current consolidated fiscal period, including estimates of future earnings and the recoverability of deferred tax assets, based on available information and the assumption that the impact will continue for a certain period from the current consolidated fiscal year onward, while conditions will differ by region, and that the impact will continue to subside gradually from the fiscal year ending March 2022 through the fiscal year ending March 2023, with economic conditions improving.」

「Uncertainty arising from the spread and prolonged impact of COVID-19 remains high. As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict its further spread or when it will subside, the Group has made the accounting estimates necessary for preparing the quarterly consolidated financial statements for the second quarter of the current consolidated fiscal period, including estimates of future earnings and the recoverability of deferred tax assets, based on available information and the assumption that the impact will continue for a certain period from the current consolidated fiscal year onward, while conditions will differ by region, and that the impact will continue to subside gradually from the fiscal year ending March 2022 through the fiscal year ending March 2023, with economic conditions improving.」

「Uncertainty arising from the spread and prolonged impact of COVID-19 remains high. As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict its further spread or when it will subside, the Group has made the accounting estimates necessary for preparing the quarterly consolidated financial statements for the first quarter of the current consolidated fiscal period, including estimates of future earnings and the recoverability of deferred tax assets, based on available information and the assumption that the impact will continue for a certain period from the current consolidated fiscal year onward, while conditions will differ by region, and that the impact will continue to subside gradually from the fiscal year ending March 2022 through the fiscal year ending March 2023, with economic conditions improving.」

「The Group considers the impact of COVID-19 to be an event involving a high degree of uncertainty regarding how it will spread and when it will subside. In preparing the quarterly consolidated financial statements for the third quarter of the current consolidated fiscal period, the Group made accounting estimates and established the assumptions used in those estimates based on the assumption that the impact of COVID-19 would continue for a certain period of the fiscal year ending March 2021 and then gradually recover.」

「The Group considers the impact of COVID-19 to be an event involving a high degree of uncertainty regarding how it will spread and when it will subside. In preparing the quarterly consolidated financial statements for the second quarter of the current consolidated fiscal period, the Group made accounting estimates and established the assumptions used in those estimates based on the assumption that the impact of COVID-19 would continue for a certain period of the fiscal year ending March 2021.」

「The Group considers the impact of COVID-19 to be an event involving a high degree of uncertainty regarding how it will spread and when it will subside. In preparing the quarterly consolidated financial statements for the first quarter of the current consolidated fiscal period, the Group made accounting estimates and established the assumptions used in those estimates based on the assumption that the impact of COVID-19 would continue for a certain period of the fiscal year ending March 2021.」