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Article 14
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The notes to the consolidated financial statements for affiliates shall disclose the below-listed particulars for the controlling company and subordinate company respectively. Disclosure shall not be required, however, in instances where a subordinate company's total assets and operating revenue are each less than 10 percent those of the controlling company.
- Transactions that have been eliminated between the controlling company and subordinate companies or between subordinate companies.
- Information regarding financing, endorsements, and guarantees.
- Information regarding trading in derivative products.
- Significant contingent matters.
- Significant subsequent events.
- Names of bills and securities held, and their quantities, cost, market value (or net par value if a bill or security does not have a market value), shareholding or capital contribution ratio, description of any pledges, and the highest amount of shareholding or capital contribution during the period.
- Other matters of significance or explanations that would contribute to a fair presentation of the consolidated financial statements of the affiliates.
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