Statements of account

These are commonly known as financial statements, and are stipulated in the Companies Act and consist of a balance sheet, profit and loss statement, statement of changes in shareholders' equity, and individual notes. They are statutory disclosure documents to disclose a company's financial condition and business performance to shareholders and creditors (Article 435 of the Companies Act, Article 91 of the Corporate Accounting Regulations). In addition, business reports and supplementary detailed statements, which are required by the Companies Act, are also sometimes called accounting documents.

Changes from the old Commercial Code include the following: notes to the balance sheet and income statement stipulated in the old law are now listed together in an individual note table; the content of proposals regarding profit appropriation (or loss disposal) has shifted to procedures such as surplus dividends and changes to the coefficient in the shareholders' equity section, so a statement of changes in shareholders' equity, etc. is now prepared instead of the profit appropriation proposal (or loss disposal proposal) of the old law; and what was called the business report under the old law has been renamed the business report and is clearly excluded from the system of financial statements.

Companies that conduct consolidated financial statements are required to prepare consolidated financial statements, and just like companies that only conduct individual financial statements, they are required to prepare a consolidated balance sheet, a consolidated profit and loss statement, a consolidated statement of changes in shareholders' equity, and a consolidated note.

Furthermore, under the Companies Act, it has become possible to reflect profits and losses during the term in the distributable amount, and a provisional accounting system has been introduced, which requires the preparation of provisional financial statements. Furthermore, the aforementioned financial statements require an audit by an accounting auditor or auditors.

[Noriyuki Chikada]

"New Developments in Corporate Law and Corporate Finance and Accounting" by Tokuji Minowa et al. (2008, Izumibundo) " "Handbook for Preparing Accounting Documents for the Corporate Law" 3rd Edition (2009, Chuo Keizaisha) edited by Tohmatsu

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

会社法で規定され、貸借対照表、損益計算書、株主資本等変動計算書および個別注記表により構成される、いわゆる一般にいう財務諸表。株主や債権者等に対して会社の財政状態や経営成績について開示するための法定開示書類である（会社法435条、会社計算規則91条）。そのほか、会社法で作成が義務づけられている事業報告書と附属明細書を含め、計算書類等とよぶこともある。

　旧商法からの内容変更としては、旧法で規定されていた貸借対照表や損益計算書の注記事項は、個別注記表に一括記載される点、利益処分（または損失処理）に関する議案の内容が剰余金配当や株主資本の部の係数の変動等の手続に移行したことから、旧法の利益処分案（または損失処理案）のかわりに株主資本等変動計算書を作成することとなった点、また、旧法で営業報告書とされていたものが事業報告書に名称変更され、計算書類の体系から明確に除外された点などがあげられる。

　連結決算を実施する会社に対しては、連結計算書類の作成が義務づけられるが、個別決算のみを行う会社同様に、連結貸借対照表および連結損益計算書に加え、連結株主資本等変動計算書および連結注記表を作成することが求められる。

　さらに、会社法上、期中の損益を分配可能額に反映させることが可能になったことに伴って、臨時決算制度が導入されることになったが、その場合には、臨時計算書類の作成が必要となる。なお、前記の計算書類には会計監査人または監査役の会計監査が要求される。

［近田典行］

『箕輪徳二他著『会社法と会社財務・会計の新展開』（2008・泉文堂）』▽『トーマツ編『会社法計算書類作成ハンドブック』第3版（2009・中央経済社）』

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