I don’t really know how or where to start taking notes. So let’s start this off a bunch of random notes that we’ll clean up later.
[財表] 会社規則 - 関係会社
Conditions for 子会社 (subsidiary)
- hold majority of shares
- 50% + 1 share
- also includes shares held by subsidiaries
- we hold 40%, subsidiary A holds 15%, total holdings = 55%
- hold more than 40% of shares and more than half the seats of the board of directors (取締役会)
- hold more than 40% of shares and provides more than 50% of funding
Conditions for 関連会社
関連会社 = 重要な影響を与える与えることができる
- 子会社じゃない
- holds more than 20% of shares
- holds momre than 15% of shares + one of the below conditions
- a member of our board is their CEO (代表取締役 || 取締役)
- 重要な融資を行なっている
- 重要な技術を提供している
- 重要な販売、仕入れの取引がある
- 財務及び事業の方針に対して、重要な影響を与える
[財表] 会社規則 - 流動・固定資産の区分
資産・負債の流動・固定分類にあたっては、下記の順で適用される
- 正常営業循環基準
- 一年基準
2 types of accounting standards
- 会社法会計
- applies to every single type of company from small to large
- 個人事業、法人、上場企業
- 金融商品取引法会計
- only applies to 上場企業 (public companies)