Market Price Volatility and Impairment Risk for Investment Securities
First written in FY2017. 8 of 13 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「During the fiscal year, the company recognized an impairment loss of ¥1 million on securities, including ¥1 million on shares of affiliated companies.」
Although an impairment loss on investment securities was recognized, it decreased to ¥1 million from ¥165 million in the previous fiscal year. - 2026-05-07MitigatedRevision of earnings forecasts
「Loss on valuation of investment securities 165 1」
Loss on valuation of investment securities decreased from ¥165 million in the previous fiscal year to ¥1 million, reducing the realized impact of market-price fluctuations and impairment risk. - FY2025MaterialisedAnnual report
「During the fiscal year, the company recognized an impairment loss of ¥165 million on securities, including ¥165 million on shares of affiliated companies.」
The risk of declines in the market prices and substantive value of investment securities materialized in the form of a ¥165 million impairment loss on shares of an affiliated company. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning fluctuations in the market prices of investment securities and the possibility of impairment. - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning fluctuations in the market prices of investment securities and the possibility of impairment. - FY2023-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning fluctuations in the market prices of investment securities and the possibility of impairment. - FY2023-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning fluctuations in the market prices of investment securities and the possibility of impairment. - FY2022RestatedAnnual report
「For listed shares, when the market price at the end of the fiscal year has declined significantly from the acquisition cost, and for unlisted shares and shares of affiliated companies, when the group's share of the investee's net assets has declined significantly from the carrying amount, the company considers the possibility of future recovery and recognizes an impairment loss as appropriate.」
The company continues to apply a policy of considering fluctuations in the market prices of investment securities, the possibility of impairment and the likelihood of recovery before recognizing an impairment loss. No impairment loss was recognized during the fiscal year. - FY2022-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning fluctuations in the market prices of investment securities and the possibility of impairment. - FY2022-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or significant changes in the previously disclosed risk concerning fluctuations in the market prices of investment securities and the possibility of impairment. - FY2021RestatedAnnual report
「For listed shares, when the market price at the end of the fiscal year has declined significantly from the acquisition cost, and for unlisted shares and shares of affiliated companies, when the group's share of the investee's net assets has declined significantly from the carrying amount, the company considers the possibility of future recovery and recognizes an impairment loss as appropriate.」
The company continues to apply a policy of considering fluctuations in the market prices of investment securities, the possibility of impairment and the likelihood of recovery before recognizing an impairment loss. - FY2018ReframedAnnual report
「Investment securities are exposed to the risk of fluctuations in market prices.」
The risk of fluctuations in the market prices of investment securities and potential impairment has been reorganized from the separately presented business and other risks in the previous period as a disclosure concerning significant accounting policies and risk management for financial instruments. - FY2017First statedAnnual report
「Investment securities are exposed to market-price volatility. For listed shares, if the market price at the fiscal year-end has declined materially from the acquisition cost, we recognize an impairment loss.」
Identifies market-price volatility and the potential recognition of impairment losses following a material decline as risks. No impairment was recognized during the fiscal year.