An issuer preparing parent company only financial reports shall prepare statements of major accounting items.Titles and forms of statements of major accounting items are as follows:1. Statements of assets and liabilities items:A. Statement of cash and cash equivalents (Form 6-1).B. Statement of financial assets measured at fair value through profit or loss - current (Form 6-2).C. Statement of financial assets measured at fair value through other comprehensive income - current (Form 6-3).D. Statement of financial assets for hedging - current (Form 6-4).E. Statement of financial assets measured at amortized cost - current (Form 6-6).F. Statement of notes receivable (Form 6-7).G. Statement of trade receivables (Form 6-8).H. Statement of other receivables (Form 6-9).I. Statement of inventories (Form 6-10).J. Statement of biological assets - current (Form 6-11).K. Statement of prepayments (Form 6-12).L. Statement of non-current assets held for sale (Form 6-13).M. Statement of other current assets (Form 6-14).N. Statement of changes in financial assets measured at fair value through profit or loss - non-current (Form 6-15).O. Statement of financial assets measured at fair value through other comprehensive income - non-current (Form 6-16).P. Statement of financial assets for hedging - non-current (Form 6-18).Q. Statement of financial assets measured at amortized cost - non-current (Form 6-20)R. Statement of changes in investments accounted for using the equity method (Form 6-21).S. Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-22).T. Statement of changes in property, plant and equipment (Form 6-23).U. Statement of changes in accumulated depreciation of property, plant and equipment (Form 6-24).V. Statement of changes in accumulated impairment of property, plant and equipment (Form 6-25).W. Statement of changes in right-of-use assets (Form 6-26).X. Statement of changes in accumulated depreciation of right-of-use assets (Form 6-27).Y. Statement of changes in accumulated impairment of right-of-use assets (Form 6-28).Z. Statement of changes in investment property (Form 6-29).AA. Statement of changes in accumulated depreciation of investment property (Form 6-30).AB. Statement of changes in accumulated impairment of investment property (Form 6-31).AC. Statement of changes in intangible assets (Form 6-32).AD. Statement of deferred tax assets (Form 6-33).AE. Statement of biological assets - non-current (Form 6-34).AF. Statement of other non-current assets (Form 6-35).AG. Statement of short-term borrowings (Form 7-1).AH. Statement of short-term bills payable (Form 7-2).AI. Statement of financial liabilities at fair value through profit or loss - current (Form 7-3).AJ. Statement of financial liabilities for hedging - current (Form 7-4).AK. Statement of notes payable (Form 7-6).AL. Statement of trade payables (Form 7-7).AM. Statement of other payables (Form 7-8).AN. Statement of provisions - current (Form 7-9).AO. Statement of liabilities directly associated with non-current assets held for sale (Form 7-10).AP. Statement of other current liabilities (Form 7-11).AQ. Statement of changes in financial liabilities at fair value through profit or loss - non-current (Form 7-12).AR. Statement of financial liabilities for hedging - non-current (Form 7-13).AS. Statement of bonds payable (Form 7-14).AT. Statement of long-term borrowings (Form 7-15).AU. Statement of lease liabilities (Form 7-16).AV. Statement of provisions - non-current (Form 7-17).AW. Statement of deferred tax liabilities (Form 7-18).AX. Statement of other non-current liabilities (Form 7-19).2. Statements of profit or loss items:A. Statement of operating revenue (Form 8-1).B. Statement of operating costs (Form 8-2).C. Summary statement of employee benefit expenses incurred for the period expenses (Form 8-7).An entity may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets and liabilities items described in subparagraph 1 of the preceding paragraph.Form 8-3-(Deleted).PDFForm 8-4-(Deleted).PDFForm 8-5-(Deleted).PDFForm 8-6-(Deleted).PDFForm 8-7-Summary Statement of Employee Benefit Expenses Incurred for the Period.PDF