Accounting Treatment and Disclosure of the Global Minimum Tax Regime and Related Matters
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
10 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The Group applies Paragraph 7 of the Practical Solution on Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime (Practical Solution Report No. 46, 22 March 2024) and has not recognized corporate income taxes related to the global minimum tax amount for the relevant fiscal year, including the current interim consolidated fiscal year.」
The accounting and disclosure policy for the global minimum tax regime continues to be applied in the current interim consolidated accounting period. - FY2025RestatedAnnual report
「We have applied the <em>Practical Solution on the Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime</em> from the beginning of the current consolidated fiscal year. The impact of this change on the consolidated financial statements is immaterial.」
The accounting and disclosure treatment for the global minimum tax regime applied from the interim period has been continued in the annual financial statements, with the impact described as immaterial. - FY2025-H1First statedAnnual report
「We have applied the <em>Practical Solution on the Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime</em> (Practical Issues Task Force Report No. 46, 22 March 2024) from the beginning of the current interim consolidated accounting period. As we apply paragraph 7 of Practical Issues Task Force Report No. 46, no corporate income taxes related to the global minimum tax regime have been recognized in the interim consolidated financial statements.」
The Company has disclosed for the first time that it applied the accounting and disclosure treatment for the global minimum tax regime from the beginning of the current interim consolidated accounting period.