Japanese Institute of Certified Public Accountants / Financial Accounting Standards Foundation / Board Member Accounting Standards Board of Japan / Planning and Coordination Committee / Committee of European Securities Regulators / Life Insurance Association / Federation of Stock Exchanges of Japan / Japanese Bankers Association / Japan Federation of Economic Organizations / Business Accounting Council / European Union / U.S. Securities and Exchange Commission / General Insurance Association of Japan / The Japan Chamber of Commerce & Industry / Japan Securities Dealers Association / Security Analysts Association of Japan / FSA / European Commission / /