Financial statement supplementary statement

Japanese: 計算書類付属明細書 - けいさんしょるいふぞくめいさいしょ

It is a document that contains details about each item of financial statements such as balance sheets and profit and loss statements, and is available for shareholders to inspect, as stipulated in Article 281, Paragraph 1 of the Commercial Code. It has almost the same characteristics as the supplementary schedule referred to in the Financial Statements Regulations (Article 1-1), and its contents are stipulated in Article 45 of the Financial Statements Regulations.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

貸借対照表や損益計算書などの計算書類の各項目についての詳細その他を記載し，株主の閲覧に供する書類で，商法 281条1項に規定されている。財務諸表規則 (1条の1) にいう付属明細書表とほぼ同じ性格をもち，その内容は計算書類規則 45条に定められている。

出典　ブリタニカ国際大百科事典小項目事典ブリタニカ国際大百科事典小項目事典について　情報

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