Basic Guidelines for Information Disclosure and Financial Reporting
The Resona Group has formulated basic guidelines for information disclosure and financial reporting with the objectives of accomplishing fair, timely, and appropriate disclosure and credible financial reporting, as well as ensuring the effectiveness of the regulations governing disclosure. The main contents of the guidelines are described below.
- 1.The Resona Group will implement information disclosure and financial reporting to a broader audience, on a continuing basis, and in a reader-friendly form, so that our domestic and international customers, stockholders, investors and others can accurately assess and judge the status of the group.
- 2.The Resona Group will comply with the applicable laws, ordinances, and regulations, including the provisions of the Securities Exchange Law, the regulations of exchanges where its securities are listed, the Companies Act, the Banking Law, and other relevant rules and regulations.
- 3.The Resona Group will actively utilize a variety of tools, including the information systems of exchanges, the group's website, and various printed materials, in order to ensure the timeliness and appropriateness of contents, timing, methods, and so forth.
- 4.The Resona Group will continue to seek to improve the operation and maintenance of regulations governing information disclosure.
Structure and Function for Information Disclosure and Financial Reporting
The Board of Directors will establish and review the basic guidelines, and appropriately oversee the operation and maintenance of internal controls related to the information disclosure and financial reporting conducted by the Representative Executive Officer and Executive Officers.
The Auditing Committee will independently monitor the status of operation and maintenance of internal controls related to financial reporting as part of their audit of the performance of Executive Officers.
The Representative Executive Officer will have responsibility for the appropriateness of information disclosure and the credibility of financial reporting, and will implement the most suitable operation and maintenance to ensure the effectiveness of internal controls.
The above "Basic Guidelines for Information Disclosure and Financial Reporting" are intended to provide a basic policy for the information disclosure and financial reporting of the Resona Group to external parties. It is not intended to provide guidelines for the handling of information that may involve an invasion of privacy, or information that is deemed unsuitable for disclosure.
In addition, information disclosed by the Group may contain statements about future results and so forth (forward-looking statements), which may undergo material change as a result of various factors.
These factors include, but are not limited to, fluctuations in stock prices in Japan; developments or changes in government policies, laws, business practices, and interpretations; the occurrence of unexpected bankruptcies; changes in the economic environment in Japan or other countries; and factors or circumstances that are not under the control of the Resona Group. Please be aware that such forward-looking statements do not constitute a guarantee of future performance, or other trends, and that actual outcomes may differ from the circumstances described in such forward-looking statements.