Market Price Fluctuation Risk of Investment Securities
First written in FY2017. 11 of 13 entries say "Materialised", first in FY2020-Q2. Latest entry: FY2026.
Yakult Honsha moved to the "Worse" side of this theme in 2018, 1 year before the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
39 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「The Company recognised impairment losses of ¥2 million on securities, comprising ¥2 million on shares classified as other securities.」
The Company recognised ¥2 million in impairment losses on investment securities, with the impact of market price fluctuations reflected in the financial figures. - FY2022MaterialisedAnnual report
「The Company recognised impairment losses of ¥2 million on securities, comprising ¥2 million on shares classified as other securities.」
The Company recognised ¥2 million in impairment losses on investment securities, with the impact of market price fluctuations continuing to be reflected in the financial figures. - FY2022-Q3MaterialisedAnnual report
「Loss on valuation of investment securities 2」
A ¥2 million loss on valuation of investment securities was recognised during the nine-month period, with the impact of market price fluctuations reflected in the financial figures. - FY2022-Q2MaterialisedAnnual report
「Loss on valuation of investment securities 1」
A ¥1 million loss on valuation of investment securities was recognised during the six-month period, with the impact of market price fluctuations continuing to be reflected in the financial figures. - FY2022-Q1MaterialisedAnnual report
「The main factors were an increase in the foreign currency translation adjustment account due to the weaker yen and an increase in retained earnings from quarterly net income attributable to owners of the parent, despite a decrease in valuation difference on available-for-sale securities.」
The decline in the valuation difference on other securities appears as a factor driving changes in net assets, and the impact of market price fluctuations continues to be reflected in the financial figures. - FY2021MaterialisedAnnual report
「The Company recognised impairment losses of ¥671 million on securities, comprising ¥671 million on shares with a market value classified as other securities.」
A ¥671 million loss on valuation of investment securities was recognised during the consolidated fiscal year, with the impact of market price fluctuations reflected in the financial figures. - FY2021-Q3MaterialisedAnnual report
「Loss on valuation of investment securities 892」
A ¥892 million loss on valuation of investment securities was recognised during the nine-month period, with the impact of market price fluctuations reflected in the financial figures. - FY2021-Q2MaterialisedAnnual report
「Loss on valuation of investment securities 754」
A ¥754 million loss on valuation of investment securities was recognised during the six-month period, with the impact of market price fluctuations reflected in the financial figures. - FY2020MaterialisedAnnual report
「A ¥996 million loss on valuation of investment securities was recognised during the consolidated fiscal year.」
A ¥996 million loss on valuation of investment securities was recognised in connection with falling share prices and other factors, with the impact of market price fluctuations reflected in the financial figures. - FY2020-Q3MaterialisedAnnual report
「The main factors were decreases in the foreign currency translation adjustment account due to the stronger yen and in valuation difference on available-for-sale securities due to the decline in share prices, offset by an increase in retained earnings from quarterly net income attributable to owners of the parent and other factors.」
The valuation difference on other securities declined due to falling share prices, and a ¥799 million loss on valuation of investment securities was also recognised. The impact of market price fluctuations is reflected in the financial figures. - FY2020-Q2MaterialisedAnnual report
「The main factors were decreases in the foreign currency translation adjustment account due to the stronger yen and in valuation difference on available-for-sale securities due to the decline in share prices, offset by an increase in retained earnings from quarterly net income attributable to owners of the parent and other factors.」
The valuation difference on other securities declined due to falling share prices, and a ¥804 million loss on valuation of investment securities was also recognised. The impact of market price fluctuations is reflected in the actual financial figures. - FY2018WorsenedAnnual report
「In addition, if a significant decline in the value of the investment securities held by the Company relative to their carrying amounts is recognised, the Group's operating results may be materially affected by the recognition of impairment losses and other factors.」
Explicitly describes the risk of impairment losses due to a significant decline in the value of holdings, in addition to the risk of fluctuations in market prices. - FY2017First statedAnnual report
「Shares classified as investment securities are exposed to the risk of fluctuations in market prices. However, they are primarily shares in companies with which the Group has business relationships, and regularly updated fair values are reported to the Board of Directors.」
Described the risk of fluctuations in market prices associated with holding shares in companies with which the Company has business relationships.