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Points to Note Regarding Disclosure of Corporate Affairs

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Summary

This Guideline merely indicates the points to note (the standards for interpretation and operation of laws and regulations that are considered to be optimal as of the time of their enactment or issuance) and the standards or guides for making examinations or dispositions, in applying laws and regulations. It does not preclude one from handling a matter differently from this Guideline within the scope of laws and regulations, according to the circumstances of individual cases.

Issuer

Japan

Year

2018

Region

Asia

Issuer (type)

Financial Services Agency (Financial Regulator)

Instrument type

Guidelines

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.35%
    • Low 0.01%
    • S focus: compensation
    • G focus: financial reporting, internal control, audit
    • Finance, Information, Management, Manufacturing, Professional services, Transportation