平成26年度 秋期 ITパスポート試験 問18

正解 The correct answer is ウ (a, c, d). A securities report (yukashoken hokokusho) is a statutory disclosure document that listed companies and similar entities file and publish for each fiscal year under the Financial Instruments and Exchange Act; it compiles the corporate information investors use to make investment decisions. Its financial information section is required to contain the financial statements, so a Cash Flow Statement (which shows the increase and decrease of funds over one accounting period, split into operating, investing, and financing activities), c Income Statement (which shows revenues, expenses, and profit for one accounting period), and d Balance Sheet (which shows assets, liabilities, and net assets as of the closing date) are all necessarily included. These three are the so-called three main financial statements and form the core of the financial statements. By contrast, b Market share is merely a management-analysis indicator showing the proportion of the whole market accounted for by the company's own sales. Its value changes depending on how the size of the whole market is defined and estimated, so it cannot be fixed by accounting standards or by law, and its disclosure in a securities report is not required (a company may voluntarily mention it in sections such as the state of its business). Therefore the combination that lists all and only the required information is a, c, d.