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a-2) Industries¡Ê2¤Ä°Ê¾å¤Î¶È³¦¡Ë¤Ë»²Æþ¤·¤Æ¤¤¤ë¾ì¹ç¤Ï¤½¤Î¶È³¦¤ò³«¼¨¤·¡¤Relative Importance¡Ê³Æ¡¹¤Î¶È³¦¤ÎÁêÂÐŪ¤Ê½ÅÍ×À­¡Ë¤òÌÀ¤é¤«¤Ë¤¹¤ë

b) Use of Estimates in the Preparation of Financial Statements¡Êºâ̳½ôɽºîÀ®¤Ë¤¢¤¿¤Ã¤Æ¸«ÀѤ¬ÍѤ¤¤é¤ì¤Æ¤¤¤ë»ö¼Â¡Ë

c) Certain Significant Estimates¡Ê½ÅÍפʸ«ÀѹàÌÜ¡Ë
c-1) ´ü¶á¤ËÅö³º¸«ÀѤ¬ÊѲ½¤¹¤ë²ÄǽÀ­¤¬¹çÍýŪ¤Ë¹Í¤¨¤Æ¹â¤¤¤³¤È
c-2) ¤½¤ÎÊѲ½¤¬ºâ̳½ôɽ¤ËÍ¿¤¨¤ë±Æ¶Á¤¬Material¡Ê½ÅÂç¡Ë¤Ç¤¢¤ë¤³¤È

d) Current Vulnerability due to Concentrations¡Ê¸½»þÅÀ¤Çǧ¼±¤µ¤ì¤ë½¸Ãæ¤Ë¤è¤ëÀȼåÀ­¡Ë
d-1) »ö¶È¤Î¿³Ñ²½¤ò¿ä¿Ê¤·¤Æ¤¤¤Ê¤¤¾ì¹ç¡¤½¸Ãæ¤Ë¤è¤ë»ö¶È¼ý±×¤ÎVulnerability¡ÊÀȼåÀ­¡Ë¤¬Â¸ºß¤¹¤ë¤â¤Î¤È¸«¤Ê¤µ¤ì¤ë¡¥·Ð±Ä¼Ô¤¬ºâ̳½ôɽ¤Î¸øÉ½°ÊÁ°¤Ë°Ê²¼¤Î3¤Ä¤Î¾ò·ï¤ËÅö¤Æ¤Ï¤Þ¤ë¤³¤È¤òǧ¼±¤·¤Æ¤¤¤ë¾ì¹ç¡¤¤½¤Î¤è¤¦¤Ê½¸Ãæ¤Ë¤Ä¤¤¤Æ³«¼¨¤·¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¡¥
d-1-i) ºâ̳½ôɽºîÀ®Æü»þÅÀ¤Ç½¸Ã椬¸ºß¤¹¤ë¤³¤È
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d-1-iii) ½ÅÂç¤Ê±Æ¶Á¤Î¸¶°ø¤È¤Ê¤ë¤è¤¦¤Ê»ö¾Ý¤¬´ü¶á¤Ëµ¯¤³¤ë²ÄǽÀ­¤¬¹çÍýŪ¤Ë¹Í¤¨¤Æ¹â¤¤¤³¤È
d-2) ³«¼¨¤¬É¬ÍפÊConcentrations¡Ê½¸Ãæ¡Ë¤ÎÎã¤È¤·¤Æ¤Ï¡¤°Ê²¼¤¬µó¤²¤é¤ì¤ë¡¥
d-2-i) Particular Customer¡ÊÆÃÄê¤Î¸ÜµÒ¡Ë¡¤Supplier¡ÊǼÆþ¶È¼Ô¡Ë¡¤Lender¡ÊºÄ¸¢¼Ô¡ËÅù¤È¤Î¼è°úÎ̤˴ؤ¹¤ë½¸Ãæ
d-2-ii) Particular Products¡ÊÆÃÄê¤ÎÀ½Éʡˡ¤Services¡Ê¥µ¡¼¥Ó¥¹¡ËÅù¤«¤é¤Î¼ý±×¤Ë´Ø¤¹¤ë½¸Ãæ
d-2-iii) Materials¡Ê¸¶ºàÎÁ¡Ë¡¤Labor¡ÊϫƯÎϡˡ¤Services¡ÊÍÑÌò¡Ë¤ÎSources¡Ê¶¡µë¸»¡ËµÚ¤ÓLicenses¡Êµöǧ²Ä¡Ë¡¤»ö¶È¤Ç»ÈÍѤµ¤ì¤ëOther Rights¡Ê¤½¤Î¾¤Î¸¢Íø¡Ë¤ÎSources¡Ê¶¡Í¿¸µ¡Ë¤Ë´Ø¤¹¤ë½¸Ãæ
d-3-iv) »ö¶ÈŸ³«¤¹¤ëMarket¡Ê»Ô¾ì¡Ë¤Þ¤¿¤ÏGeographic Area¡ÊÃϰè¡Ë¤Ë´Ø¤¹¤ë½¸Ãæ

¢£Subsequent Events¡Ê¸åȯ»ö¾Ý¡Ë
Âß¼ÚÂоÈɽÆü¤è¤ê¸å¤À¤¬ºâ̳½ôɽ¤Î¸øÉ½Æü¤è¤êÁ°¤Ëµ¯¤³¤Ã¤¿Significant Financial Events¡Ê½ÅÍפʺâ̳Ū»ö¾Ý¡Ë¡¥Subsequent Events¡Ê¸åȯ»ö¾Ý¡Ë¤Ï°Ê²¼¤ÎÄ̤ꡤÂ礭¤¯2¤Ä¤Î¥¿¥¤¥×¤ËʬÎव¤ì¤ë¡¥a)¤Î¥¿¥¤¥×¤Ïºâ̳½ôɽ¤Î¶â³Û½¤Àµ¤ò¤·¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¤¬¡¤b)¤Î¥¿¥¤¥×¤ÏÃíµ­³«¼¨¤Î¤ß¤Ç¤è¤¤¡¥

a) Âß¼ÚÂоÈɽÆü»þÅÀ¤Ç¤¹¤Ç¤Ë¸ºß¤·¤Æ¤¤¤¿¾õ¶·¤Ë´Ø¤¹¤ë¿·¤¿¤ÊEvidence¡Ê¾Úµò¡Ë¤òÄ󶡤·¤¿¤ê¡¤ºâ̳½ôɽºîÀ®¤Ë»È¤ï¤ì¤¿¸«ÀѺ¬µò¤Ë±Æ¶Á¤òÍ¿¤¨¤¿¤ê¤¹¤ë·ë²Ì¡¤ºâ̳½ôɽ¤ÎAdjustments¡Ê½¤Àµ¡Ë¤¬É¬ÍפȤʤë»ö¾Ý

b) Âß¼ÚÂоÝɽÆü»þÅÀ¤Ç¸ºß¤·¤Æ¤¤¤Ê¤«¤Ã¤¿¤¬ºâ̳½ôɽ¸øÉ½ÆüÁ°¤Ëµ¯¤³¤Ã¤¿»ö¾Ý
b-1) After the Balance Sheet Date¡ÊÂß¼ÚÂоÈɽÆü°Ê¹ß¡Ë¤ËÀ¸¤¸¤¿·¸Áè»ö·ï¤Î²ò·è¤Ë¤è¤ëA Settlement of a Lawsuit¡Ê»³²Çå½þÀÁµá³Û¡Ë
b-2) Sale of a Bond or Capital Stock Issue¡Ê¼ÒºÄ¤Þ¤¿¤Ï¿·³ô¤Îȯ¹Ô¡Ë
b-3) Purchase of a Business¡Ê»ö¶È¤ÎÇã¼ý¡Ë
b-4) Loss of Plant or Inventories as a Result of Fire or Flood¡Ê²ÐºÒ¤Þ¤¿¤Ï¹¿¿å¤Ë¤è¤ë¹©¾ìÀßÈ÷¤Þ¤¿¤Ïê²·»×°Æ¤Î»³²¡Ë
b-5) Gains or Losses on Certain Marketable Securities¡ÊÆÃÄê¤Î»Ô¾ìÀ­¤Î¤¢¤ëÍ­²Á¾Ú·ô¤ÎÇäµÑ»±×¡Ë

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The related party is essentially any party that controls or can significantly influence the management or operating policies of the company to the extent that the company may be prevented from fully pursuing its own interest.

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a) Affiliates¡Ê´Ø·¸²ñ¼Ò¡Ë
b) Investees Accounted for by the Equity Method¡Ê»ýʬˡŬÍѲñ¼Ò¡Ë
c) Trusts for the Benefit of Employees¡Ê½¾¶È°÷¤ÎÊ¡Íø¸üÀ¸¤Î¤¿¤á¤ËÀߤ±¤é¤ì¤¿¿®Â÷¡Ë
d) Principal Owners and Management¡Ê¼çÍ׳ô¼çµÚ¤Ó·Ð±Ä¼Ô¡Ë
e) Immediate Family Members of Owners or Management¡Ê¼çÍ׳ô¼çµÚ¤Ó·Ð±Ä¼Ô¤Î¶á¿Æ¼Ô¡Ë

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a) Nature of Relationship¡ÊÆÃÊ̤ÎÍø³²´Ø·¸¤ÎÆâÍÆ¡Ë
b) Description of Transactions and Effects of such Transactions on the Financial Statements¡Ê¼è°ú¤ÎÆâÍÆ¤È¤½¤ì¤¬ºâ̳½ôɽ¤ËÍ¿¤¨¤ë±Æ¶Á¡Ë
c) Dollar Amounts of Transaction¡Ê¼è°ú¶â³Û¡Ë
d) Amounts due to and from Related Parties¡Ê´Ø·¸Åö»ö¼Ô¤È¤ÎºÄ¸¢¡¦ºÄ̳»Ä¹â¡Ë

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a) Compensation Agreements, Expense Allowances, or Other Similar Items in the Ordinary Course of Business¡ÊÄ̾ï¤Î±Ä¶È²áÄø¤Ë¤ª¤±¤ëÊó½·¡¦¼êÅöÅù¤Ë´Ø¤¹¤ë¼è¤ê·è¤á¡Ë
b) Transactions Which are Eliminated in the Preparation of Consolidated / Combined Financial Statements¡ÊÏ¢·ëºâ̳½ôɽ¤Þ¤¿¤Ï·ë¹çºâ̳½ôɽºîÀ®¾å¾Ãµî¤µ¤ì¤ë¼è°ú¡Ë

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a) Consolidation Basis¡ÊÏ¢·ë¤ÎÊý¿Ë¡Ë
b) Depreciation Methods¡Ê¸º²Á½þµÑ¤ÎÊýË¡¡Ë
c) Amortization of Intangibles¡Ê̵·Á¸ÇÄê»ñ»º¤Î½þµÑÊýË¡¡Ë
d) Inventory Valuation¡Êê²·»ñ»º¤Îɾ²ÁÊýË¡¡Ë
e) Revenue Recognition Basis¡Ê¼ý±×¤Îǧ¼±´ð½à¡Ë
f) Translation of Foreign Currencies¡Ê³°²ß¤Î´¹»»ÊýË¡¡Ë
g) Franchising and Leasing Activities¡Ê¥Õ¥é¥ó¥Á¥ã¥¤¥ºµÚ¤Ó¥ê¡¼¥¹³èư¡Ë
h) Cash Equivalents¡Ê¸½¶âƱÅùʪ¤ÎÈϰϡË

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Comprehensive income is the change in equity (net assets) of an entity during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period, except those resulting from investments by owners and distributions to owners.

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a) Unusual in Nature¡Ê°Û¾ï¤ÊÀ­¼Á¤òÍ­¤¹¤ë¤³¤È¡Ë
The underlying event or transaction should possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taking into account the environment in which the entity operates.

b) Infrequent in occurrence¡ÊȯÀ¸¤¬µ©¤Ç¤¢¤ë¤³¤È¡Ë
The underlying event or transaction should be of a type that would not reasonably be expected to recur in the foreseeable future, taking into account the environment in which the entity operates.

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¡¦Casualities¡ÊHurricaneÅù¤ÎÅ·Á³ºÒ³²¡Ë
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¢£Extraordinary Items¡Ê°Û¾ï¹àÌܡˤ˳ºÅö¤·¤Ê¤¤ÂåɽÎã
¡¦Effects of strikes¡Ê¥¹¥È¥é¥¤¥­¤Î±Æ¶Á¡Ë
¡¦Gains / losses from sale or abandonment of PP&E¡ÊÍ­·Á¸ÇÄê»ñ»º¤ÎÇäµÑ¡¦½üµÑ»±×¡Ë
¡¦Foreign currency gains / losses¡Ê°ÙÂØº¹Â»±×¡Ë
¡¦Write-downs or write-off of receivables and inventories¡ÊºÄ¸¢¤äê²·»ñ»º¤Îɾ²Á²¼¤²¤Þ¤¿¤Ï¾ÃµÑ¤Ëȼ¤¦Â»¼º¡Ë

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¡¦Measurement Date¡Ê¬ÄêÆü¡Ë¡§»ö¶È¤ÎÇѻߤò·èÄꤷ¤¿Æü
¡¦Disposal Date¡Ê½èʬÆü¡Ë¡§¼ÂºÝ¤Ë»ö¶È¤¬Çѻߤµ¤ì¤¿Æü
¡¦Phase-out Period¡ÊÃʳ¬Åª½üµÑ´ü´Ö¡Ë¡§Â¬ÄêÆü¤«¤é½èʬÆü¤Þ¤Ç¤Î´ü´Ö

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Income or Loss from Disposal Operations¡ÊÈó·Ñ³»ö¶È¤Ë¤è¤ë»±×¡Ë
= ´ü¼ó¤«¤é½èʬÆü¤Þ¤Ç¤Î±Ä¶È³èư¤Ë¤è¤ë»±×
+ Impairment Loss¡Ê¸ºÂ»Â»¼º¡Ë
+ Gain or Loss on Sale¡ÊÇäµÑ»±×¡Ë

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+ Impairment Loss¡Ê¬ÄêÆü¤Î¸ºÂ»Â»¼º¡Ë
+ Impairment Loss¡ÊÅö´üËö¤Î¸ºÂ»Â»¼º¡Ë

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+ Gain or Loss on Sale¡ÊÇäµÑ»±×¡Ë

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¡¦Dividend Revenue¡Ê¼õ¼èÇÛÅö¶â¡Ë
¡¦Rent Revenue¡Ê¼õ¼è²ÈÄ¡Ë

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ËܶȰʳ°¤Î¼þÊÕŪ¤Ê¼è°ú¤Ë¤è¤ê³ÍÆÀ¤µ¤ì¤¿»ñËܤÎÁý²Ã³Û¤È¤¤¤¦ÅÀ¤Ç¡¤Other Revenues¡Ê¤½¤Î¾¤Î¼ý±×¡Ë¤ÈÎà»÷¤¹¤ë¤¬¡¤È¯À¸¤¬µ©¤Ç¤¢¤ë¤³¤È¤Þ¤¿¤Ï°Û¾ï¤ÊÀ­¼Á¤òÍ­¤¹¤ë¤³¤È¤Î¤É¤Á¤é¤«°ìÊý¤ÎÀ­³Ê¤ò»ý¤Ä¤â¤Î¤ò»Ø¤¹¡¥
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¢£Losses¡Ê»¼º¡Ë
¡¦Loss from Sale of Property, Plant, and Equipment¡ÊÍ­·Á¸ÇÄê»ñ»ºÇäµÑ»¡Ë
¡¦Loss from Sale of Marketable Securities¡ÊÅê»ñÍ­²Á¾Ú·ôÇäµÑ»¡Ë
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d) Sales Representative Salaries¡Ê±Ä¶ÈôÅö¼Ô¤Ø¤ÎµëÍ¿¡Ë

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