FY2025-H1First statedAnnual report
「The Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other relevant standards have been applied from the beginning of the current interim consolidated accounting period. With respect to the revisions concerning the classification of current income taxes and other taxes recognized in profit or loss, including taxation of other comprehensive income, we have followed the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the Implementation Guidance on the Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022; hereinafter, the "2022 Revised Implementation Guidance"). There is no impact on the interim consolidated financial statements from this change in accounting policy.」
The accounting standard and implementation guidance concerning the classification of current income taxes and other taxes were applied from the beginning of the current interim consolidated accounting period. The revisions concerning the tax deferral of gains and losses on sales of shares in subsidiaries and other assets between consolidated companies were also applied retrospectively, but no impact on the financial statements was reported.