(c) Hedge accounting for stock price fluctuation risks (19) Amortization of goodwill (21) Consumption taxes –20– If the financial statements of foreign subsidiaries are prepared in accordance with the International Financial Reporting Standards ("IFRS") or the Generally Accepted Accounting Principles in the United States ("U.S. GAAP"), such financial statements are used in the consolidated accounting process. Significant Accounting Estimates The estimation of such future cash flows is based on a borrower-sp ...