Regulatory Alerts2012-09-24
Points to be Considered regarding Disclosure by way of Foreign Company Registration Statements, etc.
The Financial Services Agency's Planning and Coordination Bureau issued this guideline in March 2012 to provide points for consideration regarding disclosure by way of foreign company registration statements and related documents under the English-language disclosure system. It clarifies the application of various acts and ordinances, detailing requirements for Japanese translations of summaries for foreign company registration statements, foreign entity registration statements, and specific securities disclosure documents. The guideline also specifies how to prepare amendments for these documents, including financial conditions and internal control reports, often allowing English or Japanese for specific details while requiring Japanese for titles and items.