Risk of Reversals of Deferred Tax Assets
First written in FY2017. 15 of 16 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2024: 8 of 34 companies on the "Worse" side.
40 other companies' latest entry also says "Restated".
- FY2022-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.」
No material changes are reported in the risk of having to write down deferred tax assets. - FY2022-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.」
No material changes are reported in the risk of having to write down deferred tax assets. - 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.」
No material changes are reported in the risk of having to write down deferred tax assets. - 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.」
No material changes are reported in the risk of having to write down deferred tax assets. - FY2021-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.」
No material changes are reported in the risk of having to write down deferred tax assets. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - FY2019RestatedAnnual report
「Deferred tax assets are recognized based on reasonable estimates of future profit (taxable income), but changes in systems and other factors could require a partial write-down.」
The risk of having to write down deferred tax assets due to estimates of profit and taxable income or changes in systems remains. - FY2019-Q3RestatedAnnual report
「There were no newly arising business or other risks during the first three quarters, and there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - FY2018RestatedAnnual report
「Deferred tax assets are recognized based on reasonable estimates of future income (taxable income), but some of these assets may have to be written down due to changes in systems or other factors.」
The risk of having to write down deferred tax assets due to estimates of profit and taxable income or changes in systems remains. - 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.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - 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.」
The company states that there have been no new developments or material changes concerning the risk of reversals of deferred tax assets. - FY2018-Q1RestatedAnnual report
「During the first 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.」
Reconfirms, in a comprehensive statement, that there have been no new developments or material changes regarding the risk of reversal of deferred tax assets. - FY2017First statedAnnual report
「Deferred tax assets are recognized based on reasonable estimates of future income (taxable income), but some of these assets may have to be written down due to changes in systems or other factors.」
Indicates that part of deferred tax assets may be reversed due to estimates of profit and taxable income or changes in tax制度.