Semi-Annual Consolidated Statement Of Changes In Equity

Kao Corporation - Filing #7727675

Concept	As at 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	As at 2017-12-31	As at 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	2017-01-01 to 2017-12-31	As at 2017-12-31	As at 2016-12-31	As at 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	As at 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	As at 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	As at 2016-12-31	2016-01-01 to 2016-12-31	As at 2016-12-31	2016-01-01 to 2016-12-31	2016-01-01 to 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2016-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31
Semi-annual consolidated statement of changes in equity
Statement of changes in equity
Net assets	85,424,000,000 JPY	4,643,000,000 JPY	—	726,000,000 JPY	—	108,889,000,000 JPY	—	—	108,889,000,000 JPY	1,000,000 JPY	—	—	731,793,000,000 JPY	305,500,000,000 JPY	—	737,162,000,000 JPY	—	—	6,610,000,000 JPY	4,643,000,000 JPY	546,891,000,000 JPY	-9,411,000,000 JPY	—	—	14,117,000,000 JPY	—	—	—	—	220,663,000,000 JPY	6,654,000,000 JPY	650,477,000,000 JPY	—	—	—	—	—	—	—	—	305,500,000,000 JPY	—	—	3,999,000,000 JPY	—	—	513,105,000,000 JPY	—	14,117,000,000 JPY	—	—	85,424,000,000 JPY	655,379,000,000 JPY	186,825,000,000 JPY	3,999,000,000 JPY	108,889,000,000 JPY	-56,941,000,000 JPY	9,000,000 JPY	903,000,000 JPY	108,889,000,000 JPY	-8,019,000,000 JPY	14,117,000,000 JPY	305,500,000,000 JPY	85,424,000,000 JPY	123,699,000,000 JPY	889,000,000 JPY	5,317,000,000 JPY	108,889,000,000 JPY	108,889,000,000 JPY	636,171,000,000 JPY	20,000,000 JPY	5,317,000,000 JPY	642,377,000,000 JPY	6,541,000,000 JPY	449,877,000,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	508,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	508,000,000 JPY	—	—	—	—	—	508,000,000 JPY	508,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	6,654,000,000 JPY	650,985,000,000 JPY	—	—	—	—	—	—	—	—	305,500,000,000 JPY	—	—	3,999,000,000 JPY	—	—	513,613,000,000 JPY	—	14,117,000,000 JPY	—	—	85,424,000,000 JPY	655,887,000,000 JPY	187,333,000,000 JPY	3,999,000,000 JPY	108,889,000,000 JPY	-56,941,000,000 JPY	9,000,000 JPY	903,000,000 JPY	108,889,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Changes during period
Dividends of surplus	—	—	-50,336,000,000 JPY	—	—	—	-50,336,000,000 JPY	—	—	—	—	—	—	—	—	—	—	-50,336,000,000 JPY	—	—	—	—	—	—	—	—	-50,336,000,000 JPY	—	—	—	—	—	-44,188,000,000 JPY	—	—	—	—	-44,188,000,000 JPY	—	—	—	-44,188,000,000 JPY	—	—	—	—	—	—	—	-44,188,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Disposal of treasury shares	—	—	456,000,000 JPY	—	—	—	-487,000,000 JPY	—	—	—	—	—	—	—	—	—	—	456,000,000 JPY	—	—	—	—	943,000,000 JPY	—	—	—	-487,000,000 JPY	—	—	—	—	—	-408,000,000 JPY	1,099,000,000 JPY	—	—	—	-408,000,000 JPY	—	—	—	691,000,000 JPY	—	—	—	—	—	—	—	691,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	—	467,000,000 JPY	—	-177,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	644,000,000 JPY	—	644,000,000 JPY	—	—	—	—	—	—	—	—	-1,318,000,000 JPY	—	-1,318,000,000 JPY	—	—	—	—	—	—	—	—	—	—	14,000,000 JPY	—	-1,304,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	—	—	81,275,000,000 JPY	—	-177,000,000 JPY	—	33,330,000,000 JPY	-44,000,000 JPY	—	—	JPY	-8,000,000 JPY	—	—	JPY	—	JPY	80,808,000,000 JPY	—	—	—	—	47,530,000,000 JPY	644,000,000 JPY	—	644,000,000 JPY	33,278,000,000 JPY	JPY	JPY	—	—	—	63,126,000,000 JPY	-48,922,000,000 JPY	-1,318,000,000 JPY	JPY	-1,318,000,000 JPY	63,228,000,000 JPY	113,000,000 JPY	JPY	—	14,306,000,000 JPY	JPY	—	JPY	JPY	—	14,000,000 JPY	—	13,002,000,000 JPY	-11,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—