[Background]

As administrative sanctions and penalties for serious accidents are being strengthened, the impact of information related to serious accidents on investors' investment decisions is also increasing.

Therefore, when a serious accident related to a listed company occurs, it is necessary to disclose the fact and status of the accident to provide investors with information required for their investment decisions.

[Main Points]

Mandating the disclosure of items related to the occurrence of serious accidents in the business reports, etc. (periodic disclosure), by adding sections to state the outline of the accident, the extent of the damage, and the measures taken when a serious accident occurs.