The Tokyo Commodity Exchange Home Page
The Tokyo Commodity Exchange Home Page. The accompanying non-consolidated financial statements have been prepared from the accounts maintained by The Tokyo Commodity Exchange (the Exchange) in accordance with the provisions of the Commodity Exchange Law (the Law) and its related accounting regulations and in conformity with accounting principles and practices generally accepted in Japan, which are different in certain respects as to application and disclosure requirements of International Financial Reporting Standards. The non-consolidated financial statements are not intended to present the financial position, results of operations and cash flows in accordance with accounting principles and practices generally accepted in countries and jurisdictions other than Japan.