List of Terms in Japanese and English

With the aim of standardizing English disclosure documents and improving their quality as well as reducing the burden for listed companies when creating them, we provide lists of terms in Japanese and English and some links to related websites. We hope these will be useful reference materials for listed companies when creating English disclosure documents.

Types of Disclosed Information

The following file contains the names of the categories of disclosure documents distributed via TDnet in Japanese and English for your reference.

Disclosure categories in Japanese and English icon-xls

Reporting Items and Account Titles for Statutory Disclosure Documents

The operation guides on EDINET, which is operated by the Financial Services Agency, include an "Account Title List", "Taxonomy Element List", and "Taxonomy Element List for Designated International Accounting Standards".
These files contain, as part of the definitions for XBRL elements, lists in Japanese and English of reporting items and account titles, etc. for statutory disclosure documents required to be submitted in XBRL format via EDINET.

Operation Guides (EDINET)icon-block
File Name Outline
Account Title List A list of account titles set by the financial statement taxonomy (one of the EDINET taxonomies), comprised of sheets per industrial sector*
    *commercial and industry, construction, bank 1, bank 2, construction assurance, type I financial instruments business, insurance-life, insurance-non-life, railway, water transportation, highway, electricity communication, electricity, gas, asset liquidation, investment management business (investment trust management company), investment corporation, specific finance, medical corporation, educational corporation, commodity future trading, lease, and fund
Taxonomy Element List A list of elements set by EDINET taxonomies (excluding the financial statement taxonomy and international accounting standards taxonomy) comprised of sheets per type of submission document*, with reporting items and account titles.
    *Securities Registration Statement, Annual Securities Report, Quarterly Securities Report, Semi-annual Securities Report, Extraordinary Report, Shelf Registration Statement, Shelf Registration Supplements, Report on Repurchase, Tender Offer Statement, Target Company's Position Statement, Written Tender Offer Withdrawal Notice, Tender Offer Report, Tender Offeror's Answer, Statement of Large-Volume Holdings, and Internal Control Report
Taxonomy Element List for Designated International Accounting Standards A list of elements such as account titles set by the International Accounting Standards Taxonomy, one of the EDINET Taxonomies.

Earnings Reports, etc.

We provide an "Item List" as part of the TDnet XBRL data specifications. The Item List contains, as part of the definitions for XBRL elements, disclosure items for documents required to be submitted in XBRL format via EDINET such as earnings reports, quarterly earnings reports, earnings forecasts, and dividend forecasts, as well as account titles, etc., in Japanese and English.

XBRL Data Specifications

Corporate Governance Reports

We provide an "Item List" as part of XBRL data specifications for TDnet. The list contains, as part of the definitions for XBRL elements, items to be included in Corporate Governance Reports, which are required to be submitted in XBRL format via TDnet, in Japanese and English.

XBRL Data Specifications

Contact

Tokyo Stock Exchange, Inc. Listing Department
TEL:+81-3-3666-0141 (Operator)