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(Provisional translation)
June 6, 2019
Financial Services Agency

Publication of “Principles Regarding the Disclosure of Narrative Information”

Following the proposal by the “Working Group on Corporate Disclosure“ of the Financial System Council, which was published on June 28, 2018, in order to encourage corporate initiatives toward the enhancement of corporate disclosure, the FSA published the finalized "Princinples Regarding the Disclosure of Narrative Information".

The Principles provide the guidance on disclosure of business policies and strategies, management discussion and analysis of financial condition, operating results and cash flow status, and risk factors.

The “Principles” (as attached hereto) is a provisional translation of the original Japanese report.

PDFPrinciples Regarding the Disclosure of Narrative Information(PDF:220KB)


Financial Services Agency
Tel +81-(0)3-3506-6000(main)
Corporate Accounting and Disclosure Division, Policy and Markets Bureau
(ext. 3844, 3688)

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