Financial statement - kessanhokokusho

Japanese: 決算報告書 - けっさんほうこくしょ

It is a general term for documents prepared as the final procedure for settling accounts, specifically, what is called accounting documents under the Commercial Code and financial statements under the Securities and Exchange Act and the Corporate Accounting Principles. According to the Commercial Code, the documents (accounting documents) that directors are required to prepare each accounting period and have approved by the board of directors are (1) balance sheet, (2) profit and loss statement, (3) business report, (4) proposal for the appropriation of profits or the disposal of losses (usually called "profit appropriation proposal"), and (5) supplementary detailed statements (Commercial Code Article 281, Paragraph 1).

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

決算の最終手続として作成される書類を総括する用語であるが，具体的には，商法では計算書類，証券取引法や企業会計原則では財務諸表といわれるものを総称する用語である。　商法によると，取締役が毎決算期に作成し，取締役会の承認を受けることが義務づけられている書類(計算書類)は，(1)貸借対照表，(2)損益計算書，(3)営業報告書，(4)利益の処分または損失の処理に関する議案(通常〈利益処分案〉という)，(5)付属明細書，である(商法281条1項)。

出典　株式会社平凡社世界大百科事典第２版について　情報

<<: Missing character - missing character

>>: Settlement - Kessan