Impact of Share Price Declines on Valuation Losses on Investment Securities and Net Assets
First written in FY2016. 16 of 19 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this interim report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
It was stated that no major risks have materialized and no material changes have occurred regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2024-Q1RestatedAnnual report
「During the first quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
It was stated that no major risks have materialized and no material changes have occurred regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2023-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No major risks have materialized and no material changes have occurred regarding the impact of share price declines on impairment losses on investment securities and net assets, the Company reported. - FY2022-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2022-Q1MaterialisedAnnual report
「Impairment loss on investment securities － 10」
The Company recognized an impairment loss on investment securities of ¥10 million during the cumulative first quarter of the current consolidated fiscal year. The filing does not explicitly establish a causal relationship with the share price decline. - FY2021RestatedAnnual report
「The Group holds listed shares of Japanese companies with market values as investment securities. A decline in share prices may require the Group to recognize impairment losses on its holdings.」
The impact of declines in listed share prices on impairment losses and net assets continues to be disclosed. - FY2021-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2021-Q2MaterialisedAnnual report
「Impairment loss on investment securities - 10」
The Company recognized an impairment loss on investment securities of ¥10 million during the cumulative second quarter of the current consolidated fiscal year. However, the filing does not explicitly establish a causal relationship with the share price decline. - FY2021-Q1RestatedAnnual report
「During the first three months of the fiscal year, there were no major risks or significant changes in the matters described in this quarterly report concerning the business and accounting conditions that management recognizes could have a material impact on the financial condition, operating results, or 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 were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2020-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2020-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2019-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2018RestatedAnnual report
「The Group holds listed shares of Japanese companies with market values as investment securities. A decline in share prices may require the Group to recognize impairment losses on its holdings. In addition, a decrease in valuation difference on other securities may affect the Group's net assets.」
The impact of declines in listed share prices on impairment losses and net assets continues to be disclosed. - FY2018-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2018-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2018-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
No material changes were reported regarding the impact of share price declines on impairment losses on investment securities and net assets. - FY2017RestatedAnnual report
「The Group holds listed shares of Japanese companies with market values as investment securities. A decline in share prices may require the Group to recognize impairment losses on its holdings.」
The impact of declines in listed share prices on impairment losses and net assets continued to be disclosed. - FY2016First statedAnnual report
「The Group holds listed shares of Japanese companies with market values as investment securities. A decline in share prices may require the Group to recognize impairment losses on its holdings. In addition, a decrease in valuation difference on other securities may affect the Group's net assets.」
Market price fluctuation risk for listed shares, including cross-shareholdings.