莨夊ｨ亥渕貅悶蝗ｽ髫帛喧縺ｨ縺昴蠖ｱ髻ｿ

!

!

" # $ % & # ' !

( ) *

+ , - .

#!'%$"(&

,/0123456789:;4IFRS<=>?@AB, 9:;4B,<CDEFGHIJKELMNOP4B, QREIFRSS,T2EUVWXMYZE[\N]S^_`KE aGHbcd`ePf`g

KaHh3iEjWXHGMMk4l]`S mnLHoMgLKL4pRqr 4stuv 4wxys ][zqr{|}~ E€G4QRS‚d`56ƒ„EaG …1†‡

ˆ‰,/012

Š‰IFRS=>

‹‰IFRSUVE\`ŒŽ‚

‰IFRSUVE\`‘6

’‰IFRSUVE\`ys“

”‰•d–EKOH

—˜™š›œb™šžŸ

―¡¢―

IFRS !"#$%&'()*+,-IFRS./

"#$%01"2IASB3"#$%&456.,78,"#

$%9:;<=52EU3>??@ABACDEUEF&GHIJK ,IFRS%L,=MNOPQ&RSTOU.VWIFRS !"#$%&45&XYZ[)',\]9/

YZ&A>?^_9IFRS&`abc/def-

Cg9/>?A?hBijklmn&bopqGH"r&=MNO PQs-IFRS&`aetf-,l,IFRSuv`a"r/

-cwxyr.zc-&{|.,IFRS&$g}_~

€&Cg$%./‚ƒ„‚&IJ9IFRS !&…†q‡ˆ

„‰ls„9:.Š&‹Œ:l9/-l.Žf 2A3/IFRS&‘"#’“&”•‰–,—˜™,š&

9:"#$%&$g}_~€&Cg$%.‚›œqš&9 :.lwžŸ9g ¡9/Cg$%.IFRS&$g}

_~¢£ƒ¤l,_9IFRS !¥‡ˆs-}

Žq..,-

!-#" *+&)',%0/$.(

2¦m3§¨©>?AAªh@«¬>>>š.­®¯°[­,RS,š&9:

±²³´³ ³µ¶· ¸¹º>«

―«¼―

.!IFRS)97

#%$/458*,-"+(&')1630)2:

!"#$%&'()*

+#,-./01%2(#$3IFRS3456789:%;2(

013<=>?67@ABCDEFGHIJKLM&'N OPQRSTUVW67&'XYCZ#[\]N^C _IFRS3`abcdeJ`f63gh i1jk,DElm%no(CZIFRSp67qrs qC+

t^uiC>?67vw,x 7yHcd%1*+#3"/%32(

z7`3{N^Z<=>?67DEu|3) 01x7cd_3`}i~3x7$:€~‚

ƒ1„^)…p%c†)

Q‡ˆ]N^^‰Š‹PŒD5Ž6y%‘

GH’“%”•(t3)–P—GHIJKLM,S TU&'˜™)~š›(t73GH’“œžŸ %

¡7ZiP^c¢N^Œ#`3£Š‹¤D5

¥¦(:§%¨=(t3)^‰!"œ6©ª7 _x7««%:(t3 ¬!"#$­®

¯„^GH’“œžŸ %°±,(~7–P²;

,Q]cdN„$:³¦´µCt

¶·N^_vw%¸¹(˜Z7º»¼½¾¿N

^GH’“Ž6yÀÁÂ^t`ÃÄN^PuÅ

%N„x:(^‰Æ¿ÇqÈÉf7~ʄËt ÌÉÍP‚

―ÏÏ―

IFRS !"#$%#&'()*+,-./0120 3#0/4#5 67 892:;6IFRS <=>

?@#>;1A"B/IFRSCD2E6>FG(HIJK LMNOMPQR1STU6VWXYZ[\2:;6IFRS]^

_JJ`ab c.U defghJij+k2l,1mn

!

"$#6-.2)+,!*'%&(314/)+,!*(05

opfqrstuv16wpx=rstuv1yz{|rstuv+

SIFRS>yz{|rstuv2}~ ef€#Swpx=rs tuv#>wp1x= ef9‚16opfqƒ„ …ƒ†

‡ˆ‰2:Šwp1x=‹Œ16op q‡yz{|

rstuv#>yz1{| ef9‚16opfqƒ„ …ƒ†

‡ˆ‰2:ŠŽyzŒ16op q

wpx=rstuvef‘’>“;”2•–—˜™š›

”œ2SžŸ {V#¡¢†£ ¤¥¦01 §¨1©

o•–#>ªb x=1†£ wp‹Œ#Sop+•–—˜™

š› «¬%1 dopfq0­+ef ‘’1 +®6wpx=rstuv ¯°1 ef#>wp1x= ±‡e fˆ‰2;”2²_”+¡¢³´µ1¶x=wp`a+l·.

/¸¹º»¼½¾¿ÀÁ½ÀÂÃ017wpx=rstuvÄ1#ņ

./ÆÇ`ÈÉcyz1{|>wDJʦ!ËwpJx=1B

”® ÌÍ1./

0/2`6yz{|rstuvef‘’>“;”2•–Δ.

”œ2S‡Ï3Δ.>yz1{|‹Œ#SŽy zŒ16./SÐ4#ef ‘’+•–Δ. «Ž

ÑÒÓÔ¢Ó Ó¤…Õ Ö×ؽÙ

―¿¾¾―

"!

"!"#$% &'()*+

,-./0123/2/456789:;<=>?@ABCD EF G HI=J&K=LMNOFP% 8(

*QR./012344567STUVWXYZ%

[\]^STUVWXY_`%

7

8a<STUVWSTUVWbcG d efgah$ijkO 7G#$bclmP

% n"opXqrHst&7&(uvwxyz{yH|&

e$}~(STUVWH€& ‚G8

n"ƒ„(o…H†#()‡ˆ"#$‰Š *‹Œ

./0123//5678 @#STUVWn"ƒ„(

o…H†&"#$BŽ% 8(7

$‘’“Xh”STUVW#•#$–—% $=

˜™šSTUVWH›#$8 \œHŠa<&

žŸ˜ ¡(h$=$)7##(˜‘C¢£Y¤£

¥¦#$§¨©ªƒ„HB&«n"˜¬!(¨­®¯ °

Š $)7Ga<(±²³STUVW’k=‡ˆ"

H¬´&IFRSHµ&8¶·()N¸<7

"$#0/!6.(24'%&)-1*3+,(57

IFRS§¨CD¹ºH»¼#C¢£%½oH_`&

Hwxyz¾P#wxyz{y¿ÀªÁHÂÃÄ L’k)$ÅÆÇ&)<wxyzeH|#$)788wx yzȾPÉÊËÌ͝£ÎÏ ÐIÑ)$HÒ Ó&ÔOÐ ¸<y…ÕHÖ×&ØÙ<

¸<y…Ú*IFRS12par.Û6H)<7

e’“ÜÝÞGqr

―101―

IFRS -"

!"#$%&'()*+, /--1.+/*0123456!789:4;<"+, /--1.=>?75@ABC4; /--1.

01AB5DEF01GHIJKL)*+, / --1.M,NO&')*5P-QRSTUVVWXYUXYV$5

Z"#[@\]^_JK)*\`a8b`+c deLGf*Lgh )*i jF\]^_0 1k)*+, 8lmnonppZq('.LG rsL-i -QRSTUVVWXYV$5DZIFRS \tu89+/*01$%&'()*v+

/*01ABpwxyz f*L{|}o~M,NO i€Dl&LG‚ƒL '„L-…†‡ˆnp

nj_'=>\‰`―‹ŒŽ+c8b`‘

0’x8b`‘“\”•j–—˜ˆn01\

™š›œ8bˆnxž(Ÿ ¡¢+cp)*ˆn01£

¤›œ¥£ˆn¦\§¨\˜ˆn p‹©›œ89iª«¬

­x­®¯§¨&'ˆnPŸ\§¨¦x\/

¨°-‹ŒG)‹Œ%5i*±²³=>´µL‹iL¶

·¸x€¦x´¹º4q»i¼½x€ i¾- IFRS\¿

IFRSÀmˆn ÁÂDw”•j–—v/¨

ÃÄCÅ2CÅÆǏˆnÈnDw_'\´¹ º>ÉʈnË3p¯on‰ÌÍL Ο´¹iÏÐ ÑiÐ ppZ´¹ºÒ“P-_´1>Ó#-TUVVÔXÕVV_5 TU$5

Ö×ØÙØ ØÚ2Û ÜÝÞTß

―VUT―

!#"*,43(21&)%$7+-6/5'.0

IFRS !"# $%

&'(%")*+,-./0#12'345'65 7897:;%"<+=>?@ABCD>EF:

GHIJK

<+=>L<+=MN $O:L

%"PQR3:% !"+,-./L<+=MN12'3 4S:TUVWGXYZ[ZG\]^7:_%?@ABCD>L

`aMN <+=bcMNde0f$ g h;ij $O:LKkO:+,-./LlD mnj12'34S:TUVWGXYZ[ZG\]^

<+=>0<+=opq-PQR"

<+=MNrst0uvOwxye_%"?@ABC D>0<+=z{O:lDP QR"0|&&}"+=MNrs0uvOw xye652~T;&+,€Y^7 $‚6"4S:ƒDA+,„…L†‡3 JKˆ‰&'EIŠ‹&ŒyF<+=>L<+=

MNEmnRMNnŽ'3`aMNrsTbcMNr s^MNnŽ‘’n“” •–xy3:7:_%?@A BCD>LbcMNL” —mnj'3˜r sMNnŽ%"™S:7

š›œŽN A<+=žnjŸ 

¡¢£¤¥¦§7¨<+=>E+,„…e©ª5

«¬?­¬®¯EI6!˜5°±%"670…²

ŽA<+=>ˆ³0!"´ TUVWGXYZ[ZZX]^^{Y^}7:

_%IFRS?@ABCD>0µ¤%0¶&

+,·(¸˜¹º

―YXZ―

1$< 7 IFRS%)- !"#$%&'( )*+,-.;/00 12345678-.;/04949:;<=>?@ABC DEFGHI7I@JKL

-!IFRSBC'*+>9.?)(03

"$#:E;8&(IFRS2.6<(7=

, /D14'%&+5F@A;8&(IFRS2.6<(7=

'.M5#DN"OP5IFRSQRSTUVW-XY :SZ6,IFRS*[\B]^^_`?ab7cdef(Aghij#

DVkl`CI>mnB7-IFRS*[\BW

,-opabqrstuvwux6y+B^z`mn:;C>L{|

I}6~

€.8‚.;1ƒ„…†g‡ˆ-FASF`‰)B-FASFŠ‹

ŒŽuST7‘‰B’=“”•–—IIC- FASF‡˜’=%“”?™š(#›Š‹ŒŽu7

C‘‰B-IFRS(A\œ,B-IFRS5ž#W%y AŸHI›6 (¡¢/B

IASB›0£¤¥¦¦u¥ƒ„d§¨)©B}-1’=

ª«¬­'7B-IFRS™®¯7,—

(IFRS’=£°x±²³´uvµ¶B-(6·¸B

;N"O)IFRS™“”¹&ºB

˜3’=)IFRS%)»¼;½¾˜3’=¿<ÀÁ CI-IFRS\BP5(¡¢/q}ÂÃ6

K":SZ6,-+1ÄIB927ÅÆ1;#Ç?

ÈFÉÊ!ËÌÍÎÌ#ÏÌ3QÐÑÒÓÔÕumn+ÖÈFQÐ

!ËÌÍÎÌ Ì×EØ ÙÚÛ_Ü

―]Þß―

IFRS !"#$%&'"()*+,IFRS-./

0&1+,IFRS-./234567 "/89:;<=>1?IFRS@ABCDE FGHIJK1LMNIOP@#$%&'"()*7 QRS564TUV7QRW XYZ[7\S6]?^_`ab:cde4R BfB 0/89:;<=>1?ghi+,J K@QRJKjklkmnopnnjkqrpnst9<#$%&

'"()*+,:uvwcxyzI{|}~IP8€Iy‚b

;b:de@ƒB

# .'%(/+!"IFRS&$),"*-

&1+,IFRSJK-./W/S%@„

…†

‡}Iˆ‰‚ŠI‹%^mtŒ

JKgŽ€Iy‚|‹‘I}JK‚’I“Š

€Iy‚”•–—˜IzI™|šIFRS›G‰IŠJKœž

ŸM 6¡ T¢£7¤¥$!M@¦§¨©DE ª«DTT:‘¬P­|–®y<a¯‹’‚€°?±² 6

‡4TB=>1%^³tŒ

€Iy‚:´€PŠI°JKµ¶·¸¹wR `º»¼

½¾#@QR¿žÀÁ´€PŠI°JKs¼ÂST IFRSõÄÅÆ¿ž@Qc³lÇÈÉPz|”ʼÂzx

°—I|‹‘I}?Q¸6 TIFRS¼Â”™I°ËI

´@"ÌÍ΋’FP@žƒ†5:wÏÐÑÒ]:ÓÔ¢

Õ@Ìֆ5:@Ç`:×1ØËI´–®|‹@\Ù

¼ÂÚÛÜ:¡ÝÞ

―pn³―

IFRS IFRS !"#%$%&'()*+,

-FASF.(/01234567#89^:9;

<67#8=01>?@ABCDEFG'HIJ%

&,KLM01ABCDE#NOPQRS"%' TUVWXYHZ%[\]^_6/67`ab cd9 ZXYeYfVW%&,67`ab c=IASB>?23 gHhFGWriting !"#ij]k_lm" !"#NOP QRS"no&67#8MpqrstY%&,u67

`ab d=IASB>?23gHhij]k_lm" !"#8 v"w^!xhyz{67#8|}@~no&67#8N OPQRS"no&67#8€01AB‚o&67#8M pqrstY%&,

-ƒ<„…01†‡0/JICPA9.(/IFRSˆ‰09^Š9;

JICPAR2‹tY%&IFRSˆ‰0=ƒ<%ŒŽRS"

IFRSAB‚'VC„…01†%‘Y%

&,X’$=“”IASB•%–`a"—˜!™!š›œ

Rž*&Ÿ R+¡XY{¢%IFRIC£¤¥¦§¨0©ª«

¬­tr®67`ab qr„¯tY„2°±©TU>?h\&%

 ²³´µ'%¶¡IASB*@)·%¸¹´µ

%&,

!#".*&$%(IFRS+)',-

<º»R=¼½01/„…01†9“ª¾¿ÀÁ%&%[Âà Ä^Å9IFRS@)Æl8Ç]ÈÉÃÄRABʶ&%

IFRS@%p˟Mʒ$*ÌÍtY%&q΍,X Ïf%!YЫ¶¡R+^Ñ9,

ÆÒV\&%=>Ó01ÄNO01*ÔÕ01*IFRS Ö×ÄØÃÄ ÄÙ*Ú ÛÜÝ[Ñ

―ßÂ:―

!" #$ %&

'()*+,-IFRS./01%2,3%&IFRS456#

$7./89:;<=>[email protected]/DEF GHI=>?@AJ()*.KL4MNO

'(PQRSTREUVWX.YZA [

\]EYIFRS./8;H^I4_`;a

Z(PQR.bGSTRA4cdefg .hi;jdkl%&IFRS4mI/8noNA

;pqd5Jr1%()*%Z!s .tu%VWXNPQI=>?@b

'vwxy4zkl5J{|1%no}~;x,.

€NidU[‚ƒ;w(=>?Nb4cd /0„…;HIU†STRN‡ˆdU‰Š?‹

;vwd(=>?Nb

!#"'&%)$*+(

ŒN#4a:IFRSŽ4:U‘.’z“f”•–g—˜

™š›”œž4kxhŸ %&#$4m¡I¢£4a IFRS4¤¥dUgy;hiIAE¦§¨(;©ª d«U¬04a­§¨(;®wIIFRS4¯&.54c

°IZN‘%9±²4IFRS4mIxhN_³%

´µ14“f}”•–g4aIFRS4c°«!¶PQR}ef g.hiN·†A±dZd¸'¹µ14OU º»¼ IFRS.;Pgy;hiI½¾k}{|e klNxh¿ÀUIÁÂk«2,à ;Äk}

klxhNÅÆ&%%.NŸÇANÈÉ IFRS.xh4@™J¢ÆGʳNA9±

/D.#$˲.ÌÍ

―ÏÐÑ―

!"#$%&'()*+,IFRS-.

%&/01234,/0567&89122 : ,;<=>?@ABCDE%& FGHI ,JK8912K67&LM-NOPQR ST

=>GUVWX, ST=>YZ[\

]^-._`a$,bc*+!"#

$%&'d3 e3!"f'IFRS

!gh43i12*+M2,

+!IFRS8:&)*7;(',1

"$#02.4%-76945'/3

jkh43lmngopnq)rstnsuuvwxh byzwv{x|}3~$€‚e34,jkstnsJƒ

zwv{xh43=kst„…m†‡ˆ‰6Š6LMu‹Œ=

ngŽeZeK‘r’“pnq)”•stn•–—˜

eK™šF›œe$2ž$M$4Ÿe34,JKuuvwx pnq)r $¡¢hby-£¤¥¦¤§¨©ª/

Y«¬­M2® ¯d3rie34, bcjkpnq)r™šE°r±²³´h43 lmµ‡#¶·€,bc$lmngop nq)r€ežežZ‘rOP4c0¸bd3¹º12 ,Z‘rOPZeK‘r»¢’“2ns¼‚

½¾b¿ÀÁ+3ÂÃ#pnq)”•n•re™š

Ä*+Å4c,

Z‘rOPƦjkpnq)r $‘r»¢

rIFRSǦ12bc$ÈÉpnq)rÊ ËÌÍÎÏÍ ÍÐÑÒ ÓÔÕuÖ

―{ØÙ―

IFRS !"#$%&'

!#"IFRS%(&

IFRS()*+,-./01234256789IASB:;<=<>

OB;?@'ABC7DEF!GH+7IJ$*K L7H+IJMN OP"#$ ABDEF(QRST7USVW

&'XQRST(YZQR7!B[\]^7_`ST'$(ab cdefg0h2ij"#Fk7&_`STH+labcdefg0 h27mnopqrs7tuv7wxyz{KLH+(ABD EF!G&'|9}~:;<==b><€?

7‚ƒ„…7IFRS(†‡Slˆ‰CabwxijK LŠ‹ ŒWŽ"#$ !S‘’7m“”•7_`STx

–—B[7˜S™Gqš`›œSn7žGŸ ¡¢^7]

^L£n7¤qš¥mB[7_`STx’(†‡S¦§K LŠ‹ WŽ@7&' k‚m“B[l¨B[7©ªŠ‹qš

abcdefg0h27«¬XlŸ ¡¢^7¤qšŸ ¡¢«

­n7«¬X’(ˆ‰Cabwx¦§KLŠ‹ WŽ@7

&'

!$"),+-'*%(&

®(¯C°±7_²³´|]µ|‹

¶|#$ &7_²(¯C7®]µN·9µ·?¸"

‚±¹#º»| (QR7µ·¼½‚_²

± v„‚ƒµ· ™¾¿±ÀÁ7L¤ WŽ

@±ÀÁL¤qšˆ‰C7ÂDÃÄÅ ÆÇ"#$9}~

:;<==b>=€?

ȞuÉÊ ËI"‚ÌÍ7Ím¤Îl^uÉʦ§ÏÐÑ KL¦Ò7ÓÔÕs7Ö×

―=<Ù―

!"#$%&'()*+,-./01234567 8*9:;<*=0>?@ABCDE23FG0HI?

4J!)KLM)N)?4OPQ;"45RST+,!"4 UVW3XYZ[\()]^;_ 2)`-*abc 3UVQaUVde0fg(h2ij0gkl()Qa m3hn(deopqr456`-)*+,kl&'()./0 12345

!#"',+-)*%$&(

st`-IFRSuvwx&'(./01?4y2*ab hkl$%&'(./012345IFRSz ;*t8*9:

{|}~?€‚6`-)ƒH?4./01?4IFRS* abhm3qL4„…8*9:†.‡ˆ?4‰'"

4!Š‹ŒŽ;‘’qL456LABy23*Š‹

“”•–0JN?70\—?45

R˜™!Jš›`-œjžŸj0 ?4¡{¢k£)¤

!¥¦§¨©ª«¬3qL4„…­)FG0®

¯°±…23qL47)45uvwx&'()./01?4 IFRS„…Rq6L!"452¤26`-)„…

uvj/²D`4€0³K?Jwx´µ#c 3XYZ¶·;_ 2?@…Œ¸¹;º5IFRSz

`48*9:{|»€6`-)†.01?4IFRS

„…0¼238*9:{0½-6{¾£0JN

?c6L;"47!"458*9:¿À¥Á¸ÃÄ23{q L<*=&Å23.ÆÇÈ?LM+pÉÊ.012347;Ë

@NL45­FG0JHI?4IFRS…{7`-)8*

9:{ÌOÍÎR)OPNL45 ÏÐÑÒÑ ÑÓÔÕ Ö×Ø»Ù

―‚‚Û―

*!IFRS45%()312'&,-

"$#/706&.+

IFRS

!"#$%&'()* !+,+,-./01 23456789:;<= >?@ABC5DE8FG(

IFRSHIJKLM !+,NO8PKLQRSTU?

:;VW5XYZ*[\L]^_ [\L`_5abB 7cAEd@9 !+,5/E8ef)gh(iA

[\L]^_jrate of return on equitykROEl mLMcno pCq^rstcugh(ivno5wxL y+ 2Bz{m|@c]^6`B 50}8~T|@AROE

€‚]^÷[\L׃„„…†50}8‡T|@AROE$%Jˆ

E‰Š‹ŒnoL_5]78]^iŽ8E st|@

A[\L`_ )pC‘’L“”rst cugh(iv[\L÷•L–׃„„…†50}8‡T|@

A[\L—˜J™šE‰Š‘’L›Jœ|@cu[\L

`_J™šE‰Š“”rJˆE st|@A

FG(žŸ ¡¢£¤¥¦§¥¨IFRS©Qª«¬

7j­„ƒ®¯°±²³ƒ´Aµ¶·j­lj®l¸¹Alº IFRS78EB /01»IFRS¼½ª¾¿t ÀÁÂJI ÃÄÅ(iB ­ÆÇ{c°5DE8[\L]^_ [\L

`_‡T7cA¼½ª¾5IFRS5È*É- !56`

ÊËÀ 7850É- !ÌÍJÆÎ|@Aj!ƒl(

IFRS¼½ª¾5/'É- !5ÈE8‡T7c -. IFRSÉ- !5ÈE8‡T7c-.6`78EA

#ÏÐÑ 2:;

―ƒƒƒ―

ROE

IFRS IFRS

HOYA

!

"#$%

DeNA

&'()

SBI

*+,-.

/

"2$# 03+/&()ROE!.,-314%IFRS&()ROE!.,-314'1*

0123456789:9;<=>?;@AB@ACDEFG 1HI6JKKLMN7@AOP6QRGSTIU8;VW;XYZ E7@AB;[;\]6HIY^_M9IU`abc6de3If g;;JY1E7hijklmnopklmnEYE qrs9I;6tuS7vwxyz{c|}~3IIFRS;JY1E 6€M9IU$;$YQ7Fz;vw‚6tuƒI<=„0n…; OP|J"M3CW;XYZ6ƒ†STIY^_M9IU

!#"-+&*),%$'(

‡ˆE7‰Š‹|ŒKZŠŽ6~uS74‘’;‡Ž“|”

•3I"€67–—‡˜‹;™š|›5U‡ˆQ4‘’;‡Ž“

|”•3I"€6E7896œG"T(.-|žŸuƒ 9#ƒMƒTU (.-|¡†S¢£;(.-uKžŸuƒ 9#7•M9I‡Ž“J¤

¥x6¦s’ƒIU$;$YE7\§¨(.-©§¨(ª«'];¬­YuS c®s9IY¯1HIU

$;4567–—‡˜‹;™š;°±6²uSE7‡Ž“Y(.-

£;³´TQµC6ƒ†S’IUu"Q†S7‡ˆE8;¶·|^¸

6¹9S7‡º»¼½|›Lƒ 9#ƒMƒTU$;Y¾7‡ˆ;¿À ÁÂÃÄÅà ÃRÆÇ ÈÉ

――

!"#$%"&'(

))*+,)-./01213456789- #IFRS13456789- &:;<

=>?&'@A !#$% BCD9EFG(HIJK LM BCE>?)A9NOPQRE ST&'#9UV&HIUWXYZ9A[\]4^E_`

(IFRS56789A IFRSa bcd)-e&f#Egh&'(

)!($'&#"%

0ij&IFRSakl/012#mnZ9Ao) -e&/0pqIFRSE0rstu-L.P vwEFGx9A+,)Ay-(BChz{|}~#Z

&'(

€‚IFRSƒ12„Y…†‡6ˆ#)A‰Š‹Œ8Ž!q…

†‡6ˆ#)AI‘’“…†‡6ˆ8”I‘•’“–YZ

—˜N™špq›8Z.œ<=sž;Ÿ 134¡B

¢£#9a¤)A9(fakl/012#

¥{&'()-E@A/0pqIFRSE0rs tu-¦§Pvw¨©{#+e(

€ª‚IFRStu.vw#)A«¬KE+e(­vw /0IFRSpq><®¯)9-°IFRS±²)-³´

µ£E¶#f#&'(‰Š‹Œ8{IFRSpq>

Z9A>·sP¸¹º@Apq12cd)pq>·{»

ºE¼°(fK&IFRS½¾{%A¿ÀZ9AIFRS pq12ÁÂÃ#vw

―¬―

IFRS !"#$%&'()*+IFRS,-./0+

123!456789' :;IFRS+<

=>?@ABCDEFG>HIABCDEJKLC DE$M' NO !PQ12#RSTUVSWXYZ[\]

^_.XY`ab^cde9fgV$4h i'IFRSPQ3!+12$jkl)mnopqSW3

!'123!r7+stu J789vjlw jlxr y8/0*z(){|{}~€‚

IFRS{}~€‚$&JWƒ„…†$‡ˆN=‰*+Š

‹ŒŽ*zˆW4…†UVJ‘’“”•–

+ŒC—‹˜™$%&'IFRS4*š›œ"ž…ŸJ  z789TNOIFRS€‚$&JWƒ„

…†$‡=‰+IFRS¡¢$£…¤¥SN8*‡¦§

z

()*IFRS¨&+¡©=ª«!Uƒ„–JW¬­O 9WJ®¯°±²³´ª3µ¶ª·JWIFRS?@C ¸¹¨&BºW¶"‡:9WJ)»7¼UV½'.

IFRS,-+¾ ¿/0$5À'789TÁIFRS¸¹

¨&–JW+.ÂÃÄ ¶"Åu9

Æ©)»*+IFRS¡¢IFRS,-.‘/0$Ç!}ºW 7¼SWÈN’'ÉW$Ê©ËN:º* JÌÍC ÎÏ

$ÐÑ»SNJ

ÒÓSÁSÔ@!Uƒ„Ç'ª3{|*+ŒC—‹˜™[‰C

!

ÕÖ×Ø_× ×"Ù ÚÛÜÝ

―ÒÒß―

j]^UV:i

F`>JHOYAgF`MF`DeNA SBI !"#$%&'()%$! *+F+,- ./40%

f1;')223-4)

5A6789:; <= > http://www.tse.or.jp/rules/ifrs/info.html?@A5H AB5FCDEG

FGHIJKL*l5MHNIEYOP?@AH5BAFQRSOPNq TUNVWXYZOPNq[\]0^_``@Aabcd

e5?FfDhghX

ijaTkKL`@AAaTUNVWX

lm`@A5agS/nop 7qrsTUNVWX

tA6-uv_-uwRxl-ubyz-u6?-u-{-u|}- u~t€-u,=-ud‚-u4ƒ-u^#-u'„u…-u F`-ulG-u)J-uD†‡-uˆ&u…-uˆ&-ulc‰- u

Š7qrsS‹Œ\@AH@B„u…-uu$ILQ-\Žmbcd

A@‘’ “0K”•–SG—TkSZ˜?n™š›Tkœ3›T kžŸ ¡¢]^SZ˜?8k^œ8£^žS ’SO¡¢Y¤

j]^SZ˜¥X¦§¨™ X©S<[\ª«SI¬/fW

"'&#!%$&#

^­Tk®¯°prja±Qˆ²XTk³@A5HŠB

^y´1S^oev"^sUµP^h¶·q^¸?[6¹xºTkfF`S

»a?]9N¼DW½šN@@ŠH

^y´1S°xº³|}-u¾¿¾Àu[¹ÁÂÃ()¾Àu¼Ä'!ÅÆ Ç_@AAH5FŠ5i5X

^jaTkKL°¸ÈQLÉÊ*Ë$Ì<SL2hͳ@AAHAAB

^ÎÏÐѹja±QV(?.eN¼4ƒ¾¿‡@AH

^ÎÏÐѹjaO?.AFN¼4ƒ¾¿‡@A5H

^ÒCÓP^Ô!dÕ^uCÖ×^mØÙ^Ú!GT^Û`SÜ?[6¹jar TkSxºÝfÞS¦§

―AAe―

!IFRS"#$%&'()*

+,-./0123456789:;<=>?@ABCDEFG>?@AB$H IJKLMNOPQRSOTTU

+,-./IFRSVWXYZ9[\1]^$_`J1abccPQ dReTOOU

f;ghiRfU

jklmno!IFRSp4qrstud vw-xyz!IFRSK{p4|$}

~€!IFRS‚ƒp4W„

…†‡\jk/p4"#'zˆ‰)Š‹ŒŽ‘pIFRSVW6’

8“”•$0–C—˜Jp4y™š›AœcžQTRd U

IASBThe Conceptual Framework for Financial Reporting,Ÿ

IASBIFRS No.13Fair Value Measurement,Ÿ gp4|¡¢p£E

‚¤[\‚ƒp4|ˆ‰y¥!K{‚ƒ¦§|

¨©ªURL«tu¬

­®¯°±²2³A´µAš http://www.tse.or.jp/rules/ifrs/info.html Rf¶·¸¹

ºlq»¼q q½¾ ¿ÀŸd

―c―