financial statements, etc. definition
financial statements, etc. means the items as provided in (a) or (b) below in accordance with the categories of companies set forth respectively therein:
financial statements, etc. means the items as prescribed in the following (a) or (b), in accordance with the categories of Companies listed therein:
financial statements, etc. has the meaning assigned in section 4.10.
More Definitions of financial statements, etc.
financial statements, etc. means the items established in (a) or (b) below for the categories of Companies set forth respectively in the (a) or (b):
financial statements, etc. refer to those set forth in the following Items [1] to [4];
[1] Financial statements (meaning a balance sheet and a income statement set forth in Article 435, Paragraph 2 of the Companies Act and a statement of shareholders’ equity and notes to stand-alone financial statements set forth in Article 59, Paragraph 1 of the Rules of Corporate Accounting) and business reports for each business year set forth in Article 435, Paragraph 2 of the Companies Act; [2] Actually prepared provisional financial statements (meaning a balance sheet as of a provisional account closing date and a income statement for a period from the first day of a business year in which such provisional account closing date falls to the provisional account closing date; such balance sheet and such income statement are set forth in Article 441, Paragraph 1 of the Companies Act) set forth in Article 441, Paragraph 1 of the Companies Act; [3] Consolidated financial statements (meaning a consolidated balance sheet, a consolidated income statement, a consolidated statement of shareholders’ equity and notes to consolidated financial statements set forth in Article 61 of the Rules of Corporate Accounting; the same shall apply hereinafter in this Item [3]) for cases where such consolidated financial statements for each business year set forth in Article 444, Paragraph 1 of the Companies Act are required to be prepared in accordance with Article 444, Paragraph 3 of the Companies Act, and other consolidated financial statements for each business year set forth in Article 444, Paragraph 1 of the Companies Act that have been actually prepared; and
financial statements, etc. means the financial statements, etc. as provided under Article 129 of the Investment Trusts Act.
financial statements, etc.. A general term for balance sheets, profit and loss statements, business reports, and their supplementary schedules.
financial statements, etc. means the following items (i) through (iv) below.
(i) Financial statements for each business year stipulated in Article 435, Paragraph 2 of the Companies Act (meaning the balance sheet and profit and loss statement stipulated in the same paragraph, and the statement of changes in net assets and notes to non-consolidated financial statements stipulated in Article 59, Paragraph 1 of the Corporate Accounting Rules) and business report (ii) Extraordinary financial statements as defined in Article 441, Paragraph 1 of the Companies Act that have actually been prepared (meaning the balance sheet as of the extraordinary settlement date as defined in the same paragraph and the statement of income for the period from the first day of the fiscal year that includes the said extraordinary settlement date to the extraordinary settlement date).