| Description of the accounting standards used to prepare the financial statements | ||
| Description of the standards applied earlier than the latest entry dates according to the new Guidelines | ||
| Disclosure of fair value information when the report is prepared on historical cost basis | ||
| Disclosure of historical cost information when the report is prepared on fair value basis | ||
| Description of the reason why the presentation currency is different from the functional currency | ||
| Description of the reason for changing the presentation currency | ||
| Description of the reason why the presentation currency is different from the local currency | ||
| Description of the reason for changing the functional currency | ||
| Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation | ||
| Policy of related party transactions | ||
| Policy of contingent liabilities | ||
| Policy of contingent liabilities from discounted bills of exchange | ||
| Policy of contingent liabilities from guarantees etc. | ||
| Policy of contingent liabilities from irrevocable letters of credits and other contingent liabilities | ||
| Policy of other contingent liabilities | ||
| Policy of irrevocable commitments | ||
| Policy of irrevocable commitments from sale and repurchase transactions | ||
| Policy of other irrevocable commitments | ||