Technical Terms for Disclosure

項目 Items
決算短信 Earnings report
四半期決算短信 quarterly earnings report
決算発表資料の追加（経営方針） Addition of financial results briefing material (business policy)
決算発表資料の追加（決算説明会資料） Addition of financial results briefing material (presentation material)
決算発表資料の訂正 Corrections to financial results briefing material
決算短信添付資料の追加（財務諸表等） Additional information for earnings report (financial statements, etc.)
親会社等に係る決算内容 Financial results of the parent company, etc.
通期連結業績予想の修正等 Revision to consolidated full-year results forecast, etc.
通期個別業績予想の修正等 Revision to non-consolidated full-year results forecast, etc.
配当予想の修正等 Revision to dividend forecasts, etc.
数値データ訂正 Correction of numerical data
数値データ追加 Addition of numerical data
発行する株式、処分する自己株式、発行する新株予約権、処分する自己新株予約権を引き受ける者の募集又は株式、新株予約権の売出し Offering of shares or share acquisition rights to be issued, or treasury shares or treasury share acquisition rights to be disposed of to subscribing entities; or secondary offering of shares or share acquisition rights
発行登録及び需要状況調査の開始 Shelf registration or commencement of demand survey
資本金の額の減少 Reduction of share capital
資本準備金又は利益準備金の額の減少 Reduction of legal capital surplus or legal retained earnings
自己株式の取得 Acquisition of own shares
株式無償割当て又は新株予約権無償割当て Allotment of shares without contribution or allotment of share acquisition rights without contribution
新株予約権無償割当てに係る発行登録及び需要状況・権利行使の見込み調査の開始 Shelf registration for allotment of share acquisition rights without contribution and commencement of survey on demand status and projected exercise of share acquisition rights
株式の分割又は併合 Share split or consolidation of shares
剰余金の配当 Dividends of surplus
合併 Merger
会社分割 Company split
株式交換 Share exchange
株式移転 Share transfer
事業の全部又は一部の譲渡又は譲受け Transfer or acquisition of entire or part of business
解散 Dissolution
新製品又は新技術の企業化 Commercialization of new product or technology
業務上の提携又は業務上の提携の解消 Formation or dissolution of business alliance
子会社等の異動を伴う株式又は持分の譲渡又は取得その他の子会社等の異動を伴う事項 Transfer or acquisition of shares or equity interest accompanied by change in subsidiary or other matters accompanied by change in subsidiary
固定資産の譲渡又は取得 Transfer or acquisition of non-current assets
リースによる固定資産の賃貸借 Non-current assets leasing
事業の全部又は一部の休止又は廃止 Suspension or abolition of entire or part of business
上場廃止申請 Filing of application for delisting
破産手続開始、再生手続開始又は更生手続開始の申立て Petition for commencement of bankruptcy, rehabilitation, or reorganization proceedings
新たな事業の開始 Commencement of new business
公開買付け又は自己株式の公開買付け Tender offer or tender offer for own shares
公開買付けに関する意見表明等 Announcement of opinion regarding the tender offer, etc.
ストック・オプションの付与 Grant of share options
代表取締役又は代表執行役の異動 Change of representative directors or representative executive officers
人員削減等の合理化 Streamlining including personnel reduction
商号又は名称の変更 Change of trade name or corporate name
単元株式数の変更又は単元株式数の定めの廃止若しくは新設 Change in number of shares constituting one unit of shares, or abolition of/new provisions for the number of shares constituting one unit of shares
決算期変更（事業年度の末日の変更） Change in accounting period (fiscal year-end date)
普通出資の総口数の増加を伴う事項 Matters accompanying increase in total number of units of ordinary equities
公認会計士等の異動 Change of independent auditor, etc.
継続企業の前提に関する事項の注記 Notes on matters related to going concern assumption
有価証券報告書・四半期報告書の提出期限延長に関する承認申請書の提出 Filing of application for approval of deadline extension for filing of Annual Securities Report or Quarterly Securities Report
開示すべき重要な不備、評価結果不表明の旨を記載する内部統制報告書の提出 Submission of internal control report containing the effect of material deficiency or evaluation result not provided
株式事務代行機関への株式事務の委託の取止め Cancellation of entrustment of shareholder services to shareholder services agent
定款の変更 Amendment to articles of incorporation
全部取得条項付種類株式の全部の取得 Acquisition of all classified stocks subject to whole acquisition clause
特別支配株主による株式等売渡請求に係る承認又は不承認 Approval or rejection of special controlling shareholder's request for sale of shares, etc.
買収防衛策の導入、発動、変更又は廃止 Introduction, implementation, change, or abolition of takeover defense measures
その他の決定事実にかかる開示事項 Disclosure related to other decisions
主要株主又は主要株主である筆頭株主の異動 Change of major shareholder or largest major shareholder
災害に起因する損害又は業務遂行の過程で生じた損害 Losses from disaster or damages incurred in the course of business execution
上場廃止の原因となる事実 Fact that causes delisting
訴訟の提起又は判決等 Filing of lawsuit or court decision
仮処分命令の申立て又は決定等 Petition or decision on provisional disposition, etc.
親会社の異動、支配株主(親会社を除く。)の異動又はその他の関係会社の異動 Change in parent company, controlling shareholder (excluding parent company) or other affiliated company
破産手続開始、再生手続開始、更生手続開始又は企業担保権の実行の申立て Petition for commencement of bankruptcy, rehabilitation, reorganization proceedings, or execution of enterprise mortgage
手形等の不渡り又は手形交換所による取引停止処分 Dishonored promissory note, etc., or suspension of trading by a clearing house
親会社等に係る破産手続開始、再生手続開始、更生手続開始又は企業担保権の実行の申立て Petition for commencement of bankruptcy, rehabilitation, reorganization proceedings, or execution of enterprise mortgage pertaining to parent company, etc.
債権の取立不能又は取立遅延 Uncollectible receivables or delay in receivables collection
取引先との取引停止 Suspension of a transaction with a business partner
債務免除等の金融支援 Financial support including debt forgiveness
資源の発見 Discovery of natural resources
特別支配株主による株式等売渡請求等 Special controlling shareholder's request for sale of shares, etc.
株式又は新株予約権の発行差止請求 Demand for ceasing issuance of shares or share acquisition rights
株主総会の招集請求 Demand for convocation of general shareholders meeting
保有有価証券の含み損 Unrealized losses on securities
社債に係る期限の利益の喪失その他上場債券等の権利に係る重要な事実 Acceleration of obligations of corporate bond or other important facts pertaining to rights of listed bond, etc.
公認会計士等の異動 Change of independent auditor, etc.
有価証券報告書・四半期報告書の提出遅延 Delay in filing of Annual Securities Report or Quarterly Securities Report
有価証券報告書・四半期報告書の提出期限延長申請に係る承認等 Approval of application for deadline extension for filing of Annual Securities Report or Quarterly Securities Report, etc.
財務諸表等の監査報告書における不適正意見、意見不表明、継続企業の前提に関する事項を除外事項とした限定付適正意見 Audit report attached to financial statements, etc. containing "adverse opinion", "opinion withheld", or "qualified opinion" with matters concerning going concern assumption as exceptions
内部統制監査報告書における不適正意見、意見不表明 Internal control audit report containing "adverse opinion" or "opinion withheld"
株式事務代行委託契約の解除通知の受領等 Receipt of notice of cancelling shareholder services agent agreement, etc.
その他の発生事実にかかる開示事項 Disclosure on other occurred facts
支配株主等に関する事項 Matter concerning the controlling shareholder, etc.
投資単位の引下げに関する方針等 The company’s view, policy concerning reduction of investment unit, etc.
財務会計基準機構の加入状況等 Status of Membership in Financial Accounting Standards Foundation, etc.
MSCB等の月間行使状況開示・大量行使開示 Notice concerning monthly exercise status of MSCB, etc.
開示事項の中止・変更 Cancellation/modification of disclosed matter
開示事項の経過 Update on disclosed matter
開示資料の追加、訂正又は説明 Addition, corrections, or explanation of disclosure document
不明瞭な情報に関する事情説明 Explanation on unclear information
公開買付け等事実の公表 Disclosure about takeover bid, etc.
フェア・ディスクロージャー・ルールに基づく公表 Disclosure under fair disclosure rule
取引所からのお知らせ（報道機関用） Notice from exchange (for media)
事業計画及び成長可能性に関する事項 Matters concerning business plan and growth potential
会社制度に関する本国の法令等の変更 Change in laws and regulations, etc. of the home country concerning the company system
本邦以外において発生した株式の流通に重大な影響を与える事実 Fact outside Japan that has material impact on the circulation of the stock
預託証券の権利等に重大な影響を与える事実の決定又は発生 Decision or occurrence of fact that has material impact on rights, etc. of depositary receipts
配当金支払取扱銀行等の指定の取りやめ Cancellation of designation as a dividend payment bank, etc.
配当金支払事務委任契約等の解除の通知の受領等 Reception, etc. of notice on cancellation of an entrustment contract for administrative work related to dividend payment, etc.