Securities report - Annual securities report

Japanese: 有価証券報告書 - ゆうかしょうけんほうこくしょ（英語表記）annual securities report

This is a report that issuers of securities must prepare in triplicate and submit to the Prime Minister within three months of the end of the fiscal year. Issuers that are required to submit the report are (1) issuers of securities listed on a financial instruments exchange, (2) issuers of securities (actually over-the-counter registered issues) whose distribution status is equivalent to that of listed securities in (1) as specified by Cabinet Office Ordinance, and (3) issuers of securities that have submitted a securities registration statement. The report focuses on the business and assets of the issuer of securities, and financial statements in particular must be prepared in accordance with the financial statement regulations and then audited by an auditor (an auditing firm or a certified public accountant). In addition, documents such as articles of incorporation, business reports, balance sheets of important subsidiaries, and profit and loss statements are required as attachments. Securities reports, attached documents, and amendment reports are kept at the Cabinet Office for five years from the date of acceptance, and copies are kept at the head office and major branches of the submitting company, as well as at the listed financial instruments exchange for listed companies and at the registered securities dealers association for over-the-counter companies, and are available for public inspection. The securities report system was stipulated in the Securities and Exchange Act for the purpose of protecting investors, and was succeeded by the Financial Instruments and Exchange Act in 2006. The Financial Instruments and Exchange Act requires that a confirmation letter be attached stating that the management has personally confirmed that the contents of the securities report are accurate.

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

Japanese:

有価証券の発行者が事業年度経過後 3ヵ月以内に 3通作成して内閣総理大臣に提出すべき報告書。提出を義務づけられているのは，(1) 金融商品取引所に上場されている有価証券の発行者，(2) 流通状況が (1)の上場証券に準じるものとして内閣府令で定める有価証券（現実には店頭売買登録銘柄）の発行者，(3) 有価証券届出書を提出した有価証券の発行者。報告事項は，有価証券発行者の事業・資産内容に重点がおかれ，特に財務諸表については，財務諸表規則に準拠して作成されたあと監査人（監査法人または公認会計士）による監査が必要。また添付書類として，定款，営業報告書，重要な子会社の貸借対照表，損益計算書などが必要である。有価証券報告書，添付書類および訂正報告書は，受理された日から 5年間内閣府に備えられ，その写しは提出会社の本店，主要支店に，さらに上場会社は上場金融商品取引所，店頭売買登録会社は登録証券業協会に備えられ，公衆の縦覧に供される。有価証券報告書制度は，投資家保護を目的として証券取引法で規定され, 2006年に金融商品取引法に引き継がれた。金融商品取引法では，有価証券報告書に記載された内容が適正であることを経営者みずからが確認したこと示す確認書の添付を義務づけた。

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