①Each business year, a bank holding company must prepare a balance sheet and a profit and loss statement for the interim period of the business year which entries are made for the bank holding company and its subsidiary companies, etc. on a consolidated basis (hereinafter referred to as an "interim consolidated balance sheet, etc." in this Article), and prepare a balance sheet and a profit and loss statement for the entire business year (hereinafter referred to as a "consolidated balance sheet, etc." in this Article), pursuant to the provisions of Cabinet Office Order.

②Interim consolidated balance sheet, etc. and consolidated balance sheet, etc. may be prepared as electronic or magnetic records.

③A bank holding company must issue public notice of its interim consolidated balance sheet, etc. within three months after the end of the interim period of the business year, and of its consolidated balance sheet, etc. within three months after the end of the business year, pursuant to the provisions of Cabinet Office Order; provided, however, that if it is not possible for a bank holding company to issue public notice of these documents within the three-month period due to compelling reasons, the bank holding company may postpone the issue of public notice, with the approval of the Prime Minister.

④Notwithstanding the provisions of the preceding paragraph, it is sufficient for a bank holding company that uses the means of public notice set forth in Article 57, item (i) to issue public notice that gives an overview of the interim consolidated balance sheet, etc. and consolidated balance sheet, etc., pursuant to the provisions of Cabinet Office Order. In such a case, the provisions of the proviso to the preceding paragraph apply mutatis mutandis.

⑤Pursuant to the provisions of Cabinet Office Order, a bank holding company prescribed in the preceding paragraph may take a measure that uses electronic or magnetic means to make the interim consolidated balance sheet, etc. available to many and unspecified persons within three months after the end of the interim period of the business year, and to make the information contained in the consolidated balance sheet, etc. available to many and unspecified persons within three months after the end of the business year, for a continuous period of five years. In such a case, the bank is deemed to have issued the public notice under the provisions of paragraph (3).

⑥The provisions of the preceding paragraphs do not apply to a bank holding company that is required to submit an annual securities report to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Securities Reports) of the Financial Instruments and Exchange Act.