In Japan, balance sheet displays entity's assets, liabilities, and net assets.
Assets should be categorized into current assets, fixed assets, and deferred charges. Liabilities should be categorized into current liabilities and fixed liabilities.
Assets used for discontinued operations are not separated from other assets.
Net assets includes shareholders' equity, remeasurement and translation adjustments (other comprehensive income), minority interest, and stock options and warrants. Shareholders' equity is comprised of stated capital, additional paid-in capital, retained earnings, and treasury shares.
Generally, line items are specifically identified by FSA's regulations. Comparative information for only one prior fiscal year should be disclosed.