Applying the accounting treatment for the global minimum tax regime
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
12 other companies' latest entry also says "Achieved".
- FY2025AchievedAnnual report
「The Company has applied the “Accounting and Disclosure Treatment for Corporate Income Taxes Related to the Global Minimum Tax System” (Practical Response Report No. 46, 22 March 2024) from the beginning of the current consolidated fiscal year. The impact of this change in accounting policy on the consolidated financial statements is immaterial.」
The accounting treatment for the global minimum tax system, which was disclosed as having been applied from the previous interim period, was applied from the beginning of the current fiscal year. The impact on the financial statements was deemed immaterial. - FY2025-H1First statedAnnual report
「The Company has applied the “Accounting and Disclosure Treatment for Corporate Income Taxes Related to the Global Minimum Tax System” (Practical Response Report No. 46, 22 March 2024) from the beginning of the current interim consolidated accounting period. As the Company applies Paragraph 7 of the Practical Response Report, it has not recognized corporate income taxes related to the global minimum tax system in the interim consolidated financial statements.」
The accounting and disclosure treatment for the global minimum tax system was applied from the beginning of the current interim consolidated accounting period. As a result, corporate income taxes related to the system have not been recognized in the interim consolidated financial statements.