Reversal of Deferred Tax Assets
First written in FY2017. 13 of 14 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しを含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
繰延税金資産の取崩しを含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しを含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しを含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しを含む主要な事業等のリスクについて、重要な変更がないとしている。 - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the fiscal year under review. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しを含む既存の事業等のリスクについて、重要な変更がないとしている。 - FY2020-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative second quarter of the current consolidated fiscal year. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
繰延税金資産の取崩しについて、既存の事業等のリスクに重要な変更がないとしている。 - FY2020-Q1RestatedAnnual report
「During the current first-quarter consolidated cumulative period, no new business or other risks arose. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しについて、既存の事業等のリスクに重要な変更がないとしている。 - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the fiscal year under review. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の取崩しについて、既存の事業等のリスクに重要な変更がないとしている。 - FY2019-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative second quarter of the current consolidated fiscal year. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
繰延税金資産の取崩しについて、既存の事業等のリスクに重要な変更がないとしている。 - FY2018RestatedAnnual report
「繰延税金資産については、今後の利益（課税所得）を合理的に見積もった上で計上しているが、制度面の変更等によっては一部取崩しを求められる可能性がある。」
繰延税金資産の見積りと制度変更による取崩しリスクを継続している。 - FY2018-Q3RestatedAnnual report
「During the third quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」
繰延税金資産の取崩しについて、前事業年度記載の事業等のリスクに重要な変更がないとしている。 - FY2018-Q2RestatedAnnual report
「During the second quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」
繰延税金資産の取崩しについて、前事業年度記載の事業等のリスクに重要な変更がないとしている。 - FY2017First statedAnnual report
「繰延税金資産については、今後の利益（課税所得）を合理的に見積もった上で計上しているが、制度面の変更等によっては一部取崩しを求められる可能性がある。」
利益・課税所得の見積りに基づく繰延税金資産について、制度変更等による一部取崩しの可能性を示している。