| At the 566th Accounting Standards Board of Japan held on December 25, 2025, the publication of Accounting Standards Board of Japan Statement No. 41 “Accounting Standard for Subsequent Events,” Accounting Standards Implementation Guidance No. 35 “Guidelines for Accounting Standards for Subsequent Events,” Accounting Standards Board of Japan Statement No. 42 “Partial Amendments to the 'Standards for Preparation of Interim Consolidated Financial Statements, etc.' (Part 2),” Revised Accounting Standards Board of Japan Statement No. 37 “Accounting Standard for Interim Financial Statements,” and Revised Accounting Standards Board of Japan Guidance No. 34 “Guidelines for Accounting Standards for Interim Financial Statements” was approved. |
