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Article 23
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An issuer preparing parent company only financial reports shall prepare statements of major accounting items.<br/>Titles and forms of statements of major accounting items are as follows:<br/>1. Statements of assets, liabilities, and equity items:<br/>A. Statement of cash and cash equivalents (Form 6-1).<br/>B. Statement of financial assets measured at fair value through profit or loss - current (Form 6-2).<br/>C. Statement of financial assets measured at fair value through other comprehensive income - current (Form 6-3).<br/>D. Statement of financial assets for hedging - current (Form 6-4).<br/>E. Statement of financial assets measured at amortized cost - current (Form 6-6).<br/>F. Statement of notes receivable (Form 6-7).<br/>G. Statement of trade receivables (Form 6-8).<br/>H. Statement of other receivables (Form 6-9).<br/>I. Statement of inventories (Form 6-10).<br/>J. Statement of biological assets - current (Form 6-11).<br/>K. Statement of prepayments (Form 6-12).<br/>L. Statement of non-current assets held for sale (Form 6-13).<br/>M. Statement of other current assets (Form 6-14).<br/>N. Statement of changes in financial assets measured at fair value through profit or loss - non-current (Form 6-15).<br/>O. Statement of financial assets measured at fair value through other comprehensive income - non-current (Form 6-16).<br/>P. Statement of financial assets for hedging - non-current (Form 6-18).<br/>Q. Statement of financial assets measured at amortized cost - non-current (Form 6-20)<br/>R. Statement of changes in investments accounted for using the equity method (Form 6-21).<br/>S. Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-22).<br/>T. Statement of changes in property, plant and equipment (Form 6-23).<br/>U. Statement of changes in accumulated depreciation of property, plant and equipment (Form 6-24).<br/>V. Statement of changes in accumulated impairment of property, plant and equipment (Form 6-25).<br/>W. Statement of changes in right-of-use assets (Form 6-26).<br/>X. Statement of changes in accumulated depreciation of right-of-use assets (Form 6-27).<br/>Y. Statement of changes in accumulated impairment of right-of-use assets (Form 6-28).<br/>Z. Statement of changes in investment property (Form 6-29).<br/>AA. Statement of changes in accumulated depreciation of investment property (Form 6-30).<br/>AB. Statement of changes in accumulated impairment of investment property (Form 6-31).<br/>AC. Statement of changes in intangible assets (Form 6-32).<br/>AD. Statement of deferred tax assets (Form 6-33).<br/>AE. Statement of biological assets - non-current (Form 6-34).<br/>AF. Statement of other non-current assets (Form 6-35).<br/>AG. Statement of short-term borrowings (Form 7-1).<br/>AH. Statement of short-term bills payable (Form 7-2).<br/>AI. Statement of financial liabilities at fair value through profit or loss - current (Form 7-3).<br/>AJ. Statement of financial liabilities for hedging - current (Form 7-4).<br/>AK. Statement of notes payable (Form 7-6).<br/>AL. Statement of trade payables (Form 7-7).<br/>AM. Statement of other payables (Form 7-8).<br/>AN. Statement of provisions - current (Form 7-9).<br/>AO. Statement of liabilities directly associated with non-current assets held for sale (Form 7-10).<br/>AP. Statement of other current liabilities (Form 7-11).<br/>AQ. Statement of changes in financial liabilities at fair value through profit or loss - non-current (Form 7-12).<br/>AR. Statement of financial liabilities for hedging - non-current (Form 7-13).<br/>AS. Statement of bonds payable (Form 7-14).<br/>AT. Statement of long-term borrowings (Form 7-15).<br/>AU. Statement of lease liabilities (Form 7-16).<br/>AV. Statement of provisions - non-current (Form 7-17).<br/>AW. Statement of deferred tax liabilities (Form 7-18).<br/>AX. Statement of other non-current liabilities (Form 7-19).<br/>2. Statements of profit or loss items:<br/>A. Statement of operating revenue (Form 8-1).<br/>B. Statement of operating costs (Form 8-2).<br/>C. Statement of selling expenses (Form 8-3).<br/>D. Statement of administrative expenses (Form 8-4).<br/>E. Statement of the net amount of other revenues and gains and expenses and losses (Form 8-5).<br/>F. Statement of finance costs (Form 8-6).<br/>G. Summary statement of current period employee benefits, depreciation, depletion and amortization expenses by function (Form 8-7).<br/>An entity may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets, liabilities, and equity items described in subparagraph 1 of the preceding paragraph.
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