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IFRS

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

IASB 2

IASB 2017 9 14 IFRS 2

IFRS

IFRS

IFRS

2017 9 14

IFRS

IASB

IFRS

IFRS

4

2

IFRS

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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IFRS 1

IFRS

IFRS

IFRS

IFRS

IFRS

IFRS

IFRS

3

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of

independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

IFRS

4

1

IFRS

2 1

3 2

4

IFRS

IFRS

4

4

IFRS

azsa-accounting@jp.kpmg.com

© 2017 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a

member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG

International”), a Swiss entity. All rights reserved.

The KPMG name and logo are registered trademarks or trademarks of KPMG International.

IFRS

2017 9 14