English Sample Disclosure Forms
Tokyo Stock Exchange, Inc. (TSE) provides English-language sample disclosure forms with the aim of standardizing and improving the quality of English disclosure documents as well as reducing the burden for listed companies in creating them.
Earnings Reports (Summary Information)
English sample disclosure forms for Earnings Reports (Summary Information) are as listed below.
| Full Fiscal Year Reference Format 1 [Japanese GAAP] (Consolidated) |
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| Full Fiscal Year Reference Format 2 [Japanese GAAP] (Non-consolidated) |
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| Full Fiscal Year Reference Format 3 [IFRS] (Consolidated) |
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| Full Fiscal Year Reference Format 4 [U.S. GAAP] (Consolidated) |
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The following are reference formats for Earnings Reports (Summary Information) for (1) business years that include quarterly accounting periods beginning on or after April 1, 2024 and (2) consolidated accounting years that include quarterly consolidated accounting periods beginning on or after April 1, 2024.
| Full Fiscal Year Reference Format 1 [Japanese GAAP] (Consolidated) |
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| Full Fiscal Year Reference Format 2 [Japanese GAAP] (Non-consolidated) |
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| Full Fiscal Year Reference Format 3 [IFRS] (Consolidated) |
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| Full Fiscal Year Reference Format 4 [U.S. GAAP] (Consolidated) |
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Quarterly Earnings Reports (Summary Information)
English sample disclosure forms for Quarterly Earnings Reports (Summary Information) are as listed below.
| Quarterly Period Reference Format 1 [Japanese GAAP] (Consolidated) |
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| Quarterly Period Reference Format 2 [Japanese GAAP] (Non-consolidated) |
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| Quarterly Period Reference Format 3 [IFRS] (Consolidated) |
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| Quarterly Period Reference Format 4 [U.S. GAAP] (Consolidated) |
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| Quarterly Period Reference Format 5 [Japanese GAAP] (Consolidated) (Specified Business Companies* / 2Q) |
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| Quarterly Period Reference Format 6 [Japanese GAAP] (Non-consolidated) (Specified Business Companies* / 2Q) |
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| Quarterly Period Reference Format 7 [IFRS] (Consolidated) (Specified Business Companies* / 2Q) |
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The following are reference formats for Quarterly Earnings Reports (Summary Information) for (1) interim accounting periods or cumulative quarterly accounting periods that include quarterly accounting periods beginning on or after April 1, 2024 and (2) interim consolidated accounting periods or cumulative quarterly consolidated accounting periods that include quarterly consolidated accounting periods beginning on or after April 1, 2024.
Please refer to Quarterly Period Reference Formats 1 to 4 when disclosing 1Q and 3Q Quarterly Earnings Reports and Quarterly Period Reference Formats 5 to 11 when disclosing 2Q Quarterly (Interim) Earnings Reports.
| Quarterly Period Reference Format 1 [Japanese GAAP] (Consolidated) |
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| Quarterly Period Reference Format 2 [Japanese GAAP] (Non-consolidated) |
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| Quarterly Period Reference Format 3 [IFRS] (Consolidated) |
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| Quarterly Period Reference Format 4 [U.S. GAAP] (Consolidated) |
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| Quarterly Period Reference Format 5 [Japanese GAAP] (Consolidated) (General Business Companies / 2Q) |
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| Quarterly Period Reference Format 6 [Japanese GAAP] (Non-consolidated) (General Business Companies / 2Q) |
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| Quarterly Period Reference Format 7 [IFRS] (Consolidated) (General Business Companies / 2Q) |
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| Quarterly Period Reference Format 8 [U.S. GAAP] (Consolidated) (General Business Companies / 2Q) |
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| Quarterly Period Reference Format 9 [Japanese GAAP] (Consolidated) (Specified Business Companies* / 2Q) |
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| Quarterly Period Reference Format 10 [Japanese GAAP] (Non-consolidated) (Specified Business Companies* / 2Q) |
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| Quarterly Period Reference Format 11 [IFRS] (Consolidated) (Specified Business Companies* / 2Q) |
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- "Specified Business Companies" means companies that carry out business referred to in each item of Article 17-15, Paragraph 2 of the Cabinet Office Ordinance on Disclosure; specifically, banks, insurance companies, and Shinkin banks.
Decisions by Listed Companies and Facts which Occurred for Listed Companies
With respect to decisions by listed companies and facts that occurred for Listed companies, English sample disclosure forms are as listed below.
| Decisions by Listed Companies |
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| Facts which Occurred for Listed Companies |
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| Sample Disclosure Forms for Matters Other Than Decisions, Facts Occurred, and Financial Results Information Concerning Listed Companies (including Corrections of Disclosure Materials) |
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Corporate Governance Reports
English sample disclosure forms for corporate governance reports are as listed below.
| Corporate Governance Report for Company with Audit and Supervisory Board* |
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| Corporate Governance Report for Company with Three Committees (Nomination, Audit and Remuneration) |
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| Corporate Governance Report for Company with Supervisory Committee |
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*Referred to in the Corporate Governance Code reference translation as "Company with Kansayaku Board"
Please refer to the following for the "Preparation Guidelines for Corporate Governance Reports".
Notice of Annual General Shareholders Meeting
This document contains excerpts of the specific examples included in “Templates for Various Documents of a Stock Company under the Regulation for Enforcement of the Companies Act and the Regulation on Corporate Accounting (Revised)” published by Keidanren (Japan Business Federation), which have been translated into English at the responsibility of Tokyo Stock Exchange, Inc. to use as a reference when preparing English versions of documents such as Notices of Annual General Shareholders Meetings and Business Reports.
| Excerpts of Examples included in ”Templates for Various Documents of a Stock Company under the Regulation for Enforcement of the Companies Act and the Regulation on Corporate Accounting (Revised)” (published on November 1, 2022) |
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| File containing only the November 2022 revisions with tracked changes |
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Please refer to the following for the Japanese version of “Templates for Various Documents of a Stock Company under the Regulation for Enforcement of the Companies Act and the Regulation on Corporate Accounting (Revised)” (published on November 1, 2022).
Examples of Disclaimers for English Materials
Listed below are examples of disclaimers that can be used for English materials created for reference purposes based on the Japanese originals.
The disclaimers used in the English disclosure format examples listed on this webpage are those for full texts. When using the format examples, disclaimers should be revised where needed.
For Full Texts
(note)
- ･This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the Japanese original shall prevail.
For Excerpts
(note)
- ･This document has been translated from a part of the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the Japanese original shall prevail.
Disclaimer
The information contained on this page is intended as one source of reference material for listed companies to use, in accordance with their respective circumstances, when preparing English documents, and does not mandate compliance. Tokyo Stock Exchange, Inc. shall bear no responsibility or liability for any expenses or damages arising from the use of any information contained on this page.
Contact
Tokyo Stock Exchange, Inc. Listing Department
TEL:+81-3-3666-0141 (Operator)
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