Hope this email finds you well.
In relation to preparation of IFRS-based beginning balance as of March 31, 2015 hereby we send you the BS template as attached.
1. Please note that this template is used solely for submission of IFRS-based balances at March 31, 2015 including IFRS adjustments.
2. Please input IFRS adjustments in the column “H” “Adjustment for IFRS” and return to me with [mokaneko@nippon-seiki.co.jp] on cc.
3. The figures in Column “G” represent account balances copied from your financial statements. (Some accounts are combined, separated or offset for financial disclosure purposes.)
Should you have any question, please let us know.