Changes in Global Laws and Regulations and Their Interpretation
First written in FY2022. 2 of 3 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 9 of 23 companies on the "Worse" side.
38 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Company is subject to various laws and regulations relating to its business activities. If existing laws and regulations are amended or new legal regulations governing the Company’s business become applicable, restricting the Company’s business development or requiring it to take response measures, this may affect the Company’s business and performance.」
The Company continues to identify the risk of business constraints and response costs arising from amendments to laws and regulations or the application of new regulations. - FY2024RestatedAnnual report
「The Company is subject to various laws and regulations relating to its business activities. If existing laws and regulations are amended or new legal regulations governing the Company’s business become applicable, restricting the Company’s business development or requiring it to take response measures, this may affect the Company’s business and performance.」
The Company continues to identify the risk of business constraints and response costs arising from amendments to laws and regulations or the application of new regulations. - FY2022First statedAnnual report
「The Group conducts business appropriately in compliance with the laws and regulations of each country and region in which it operates globally. However, unforeseen circumstances may arise due to changes in regulations relating to import and export transactions, product liability, taxation under transfer pricing rules and other matters, or changes in the authorities’ interpretations of laws and regulations. If responding to such circumstances requires significant time and expense, this may affect the Group’s business performance and financial condition.」
The Company separately identified, for the first time as a major risk, import and export transactions, product liability, transfer pricing rules and changes in the interpretation of laws and regulations in each country in connection with its global business.