Citation Matching

Citation Reference: Article 20 (2)

Citation Guidance: In the case where a Bank has a Subsidiary Company, etc., it shall, for each Business Year, prepare an Interim Balance Sheet and profit and loss statement pertaining to the interim Business Year of the Business Year that contains consolidated statements on the Bank and its Subsidiary Companies, etc. (hereinafter referred to as an "Interim Consolidated Balance Sheet, etc." in this Article) and balance sheet and profit and loss statement pertaining to the entire Business Year that contains such consolidated statements (hereinafter referred to as an "Consolidated Balance Sheets, etc." in this Article) pursuant to the provisions of a Cabinet Office Ordinance, in addition to the Interim Balance Sheets, etc. and the Balance Sheets, etc.