Accounting and Disclosure for the Global Minimum Tax Regime
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2027-H1.
21 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「Our group has applied the Treatment of Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Rules and other relevant guidance, and has not recognized corporate income taxes related to the global minimum tax for the applicable fiscal years, including the current interim consolidated accounting period.」
We have continued to apply the accounting and disclosure treatment for the global minimum tax rules and have not recognized corporate income taxes related to the global minimum tax. - FY2026-H1First statedAnnual report
「The Group has applied paragraph 7 of "Accounting and Disclosure Treatment for Corporate Income Taxes Related to the Global Minimum Tax System" (Practical Response Report No. 46, 22 March 2024) and has not recognized corporate income taxes on the international minimum tax amount for the applicable fiscal year, including the current interim consolidated accounting period.」
The accounting and disclosure treatment related to the global minimum tax system has been applied from the current interim consolidated accounting period, and no corporate income taxes have been recognized for the international minimum tax amount for the applicable fiscal year.