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Optimus Group (9268) · PolicyFirst stated

Application of Accounting Standards for Income Taxes

First written in FY2025-H1. . Latest entry: FY2025-H1.

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  1. FY2025-H1First statedAnnual report

    「The “Accounting Standard for Presentation of Current Income Taxes” (Accounting Standard for Business Accounting No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the current interim consolidated accounting period.」

    The revisions concerning the classification of income taxes and other taxes were applied from the current interim consolidated accounting period. The treatment applicable when gains or losses on the sale of shares in subsidiaries and other entities are deferred for tax purposes was also applied, and it was determined that there was no impact on the financial statements.
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Application of Accounting Standards for Income Taxes | OPTIMUS GROUP COMPANY LIMITED (9268) | Komori