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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.
Titles and forms of statements of major accounting items are as follows:
- Statements of assets, liabilities, and equity items:
- Statement of cash and cash equivalents (Form 6-1).
- Statement of financial assets measured at fair value through profit or loss - current (Form 6-2).
- Statement of financial assets measured at fair value through other comprehensive income - current (Form 6-3).
- Statement of financial assets for hedging - current (Form 6-4).
- Statement of financial assets measured at amortized cost - current (Form 6-6).
- Statement of notes receivable (Form 6-7).
- Statement of trade receivables (Form 6-8).
- Statement of other receivables (Form 6-9).
- Statement of inventories (Form 6-10).
- Statement of biological assets - current (Form 6-11).
- Statement of prepayments (Form 6-12).
- Statement of non-current assets held for sale (Form 6-13).
- Statement of other current assets (Form 6-14).
- Statement of changes in financial assets measured at fair value through profit or loss - non-current (Form 6-15).
- Statement of financial assets measured at fair value through other comprehensive income - non-current (Form 6-16).
- Statement of financial assets for hedging - non-current (Form 6-18).
- Statement of financial assets measured at amortized cost - non-current (Form 6-20)
- Statement of changes in investments accounted for using the equity method (Form 6-21).
- Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-22).
- Statement of changes in property, plant and equipment (Form 6-23).
- Statement of changes in accumulated depreciation of property, plant and equipment (Form 6-24).
- Statement of changes in accumulated impairment of property, plant and equipment (Form 6-25).
- Statement of changes in right-of-use assets (Form 6-26).
- Statement of changes in accumulated depreciation of right-of-use assets (Form 6-27).
- Statement of changes in accumulated impairment of right-of-use assets (Form 6-28).
- Statement of changes in investment property (Form 6-29).
- Statement of changes in accumulated depreciation of investment property (Form 6-30).
- Statement of changes in accumulated impairment of investment property (Form 6-31).
- Statement of changes in intangible assets (Form 6-32).
- Statement of deferred tax assets (Form 6-33).
- Statement of biological assets - non-current (Form 6-34).
- Statement of other non-current assets (Form 6-35).
- Statement of short-term borrowings (Form 7-1).
- Statement of short-term bills payable (Form 7-2).
- Statement of financial liabilities at fair value through profit or loss - current (Form 7-3).
- Statement of financial liabilities for hedging - current (Form 7-4).
- Statement of notes payable (Form 7-6).
- Statement of trade payables (Form 7-7).
- Statement of other payables (Form 7-8).
- Statement of provisions - current (Form 7-9).
- Statement of liabilities directly associated with non-current assets held for sale (Form 7-10).
- Statement of other current liabilities (Form 7-11).
- Statement of changes in financial liabilities at fair value through profit or loss - non-current (Form 7-12).
- Statement of financial liabilities for hedging - non-current (Form 7-13).
- Statement of bonds payable (Form 7-14).
- Statement of long-term borrowings (Form 7-15).
- Statement of lease liabilities (Form 7-16).
- Statement of provisions - non-current (Form 7-17).
- Statement of deferred tax liabilities (Form 7-18).
- Statement of other non-current liabilities (Form 7-19).
- Statements of profit or loss items:
- Statement of operating revenue (Form 8-1).
- Statement of operating costs (Form 8-2).
- Statement of selling expenses (Form 8-3).
- Statement of administrative expenses (Form 8-4).
- Statement of the net amount of other revenues and gains and expenses and losses (Form 8-5).
- Statement of finance costs (Form 8-6).
- Summary statement of current period employee benefits, depreciation, depletion and amortization expenses by function (Form 8-7).
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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