Contents of this filing
For the internal control reports covering fiscal years 74 through 78, the assessment of internal control over financial reporting was amended from “effective” to “ineffective.” A material weakness requiring disclosure was also added regarding the tax-effect accounting for retirement benefits.
この書類は、機関設計や取締役会の構成そのものは述べていません。上に示したのは、この書類が述べている変更点です。
| Item | Details |
|---|---|
| Changes this time | For the internal control reports covering fiscal years 74 through 78, the assessment of internal control over financial reporting was amended from “effective” to “ineffective.” A material weakness requiring disclosure was also added regarding the tax-effect accounting for retirement benefits. |
Items this document does not state (7)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.For temporary differences related to the retirement benefit plan and retirement benefit trust, the procedures described in the manuals and checklists were insufficient, and appropriate scheduling and offsetting by expected reversal year were not clearly specified. In addition, adequate verification and review were not performed during the closing process, resulting in an error that overstated deferred tax assets.