Avoiding Borrowing Rate Volatility Risk through Interest Rate Swaps
First written in FY2016. 18 of 24 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 13 of 59 companies on the "Worse" side.
93 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period under review, there were no significant changes in the matters described in this interim report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period under review, there were no significant changes in the matters described in this interim report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2024-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2024-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2022SoftenedAnnual report
「Fiscal year (31 March 2022) There were no applicable matters.」
金利スワップを金利変動リスク回避に用いる方針の記載は残る一方、当年度末のヘッジ会計適用デリバティブ取引は該当なしとなり、前年度の契約額250百万円から残高がなくなっている。 - 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2021金利スワップ契約残高減少Annual report
「当連結会計年度(2021年３月31日) 金利スワップ取引 支払固定・受取変動 長期借入金 250 150」
金利スワップによる借入金利変動リスクのヘッジ方針は維持されているが、契約額等は前年度の600百万円から250百万円、うち1年超は250百万円から150百万円に減少している。 - 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2021-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2020金利スワップ契約残高減少Annual report
「当連結会計年度(2020年３月31日) 金利スワップ取引 支払固定・受取変動 長期借入金 600 250」
金利スワップによるヘッジ方針は維持されているが、契約額等は前年度の1,450百万円から600百万円、うち1年超は600百万円から250百万円に減少している。 - FY2020-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2020-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2019-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2019-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2018金利スワップ契約残高減少Annual report
「金利スワップ取引 支払固定・ 受取変動 長期借入金 2,030 1,000」
金利スワップによるヘッジ方針は維持されているが、契約額等は前年度の3,275百万円から2,030百万円、契約額のうち1年超は2,030百万円から1,000百万円に減少している。 - FY2018-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2017AdvancedAnnual report
「変動金利の借入金は、金利の変動リスクに晒されていますが、このうち長期のものの一部については、支払金利の変動リスクを回避し支払利息の固定化をはかるために、個別契約ごとにデリバティブ取引（金利スワップ取引）をヘッジ手段として利用しています。」
金利スワップによるヘッジ方針を継続し、契約額等は前年度の2,455百万円から3,275百万円、うち1年超は1,525百万円から2,030百万円へ増加している。 - FY2017-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更がないと記載している。 - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
金利スワップによる金利変動リスク対応について、重要な変更は記載されていない。 - FY2016First statedAnnual report
「借入金の金利変動リスクを回避する目的で金利スワップを行っております。」
変動金利借入の一部について金利スワップを利用し、支払利息の固定化を図っている。