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Besterra (1433) · PolicyRestated

Holding and Review of Investment Shares Held on the Premise of Business Alliances

First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2025.

2entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2021 – FY20252021: 120212022: 020222023: 020232024: 020242025: 12025
Same theme, other companies
Verification of the Rationale for Strategic ShareholdingsA theme 1240 companies write about · 1 as a headwind · 660 as a tailwind

49 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 1244 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「For investment securities held in anticipation of a business alliance, the company’s management meets with the counterparty’s representative and receives explanations regarding the business environment, business strategy, and objectives of the capital alliance. The board of directors comprehensively reviews the appropriateness of the share valuation report and other matters before deciding whether to acquire the securities.」

    For investment securities held in anticipation of a business alliance, the company continues to follow an acquisition decision and holding review process involving meetings with management, confirmation of the business strategy and other matters, and review by the board of directors.
  2. FY2021First statedAnnual report

    「For investment securities held in anticipation of a business alliance, the company’s management meets with the counterparty’s representative and receives explanations regarding the business environment, business strategy, and objectives of the capital alliance. The board of directors comprehensively reviews the appropriateness of the share valuation report and other matters before deciding whether to acquire the securities.」

    For investment securities held in anticipation of a business alliance, the company has disclosed for the first time in a systematic manner its policy of deciding whether to acquire them after management meetings, confirmation of the business strategy and other matters, and review of the share valuation report by the board of directors, followed by ongoing reviews of the investee’s transactions and financial condition.
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Holding and Review of Investment Shares Held on the Premise of Business Alliances | BESTERRA CO.,LTD (1433) | Komori