Komori
SBS Holdings (2384) · InitiativeRestated

Reduction of Legal Capital and Elimination of Deficits Using Other Capital Surplus

First written in FY2016-Q2. 4 of 5 entries say "Restated". Latest entry: FY2017-Q3.

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ProgressHeldSoftenedWorseRestatedFY2016-Q2 – FY2017-Q32016: 220162017: 32017
Same theme, other companies
Capital Policy and Dividend Preparation through Capital Reduction and Deficit EliminationA theme 292 companies write about · 1 as a headwind · 291 as a tailwind

16 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 294 threads.
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  1. FY2017-Q3RestatedAnnual report

    「On 2 May 2016, the Company reduced its legal capital by ¥3,000 million and transferred the same amount to other capital surplus. On the same day, it reduced other capital surplus by ¥2,218 million, transferred that amount to retained earnings, and eliminated the deficit. Total shareholders' equity was not materially affected.」

    平成28年5月2日に実施した資本準備金3,000百万円の振替えと、その他資本剰余金2,218百万円による欠損填補が過年度情報として再掲されている。
  2. FY2017-Q2RestatedAnnual report

    「On 2 May 2016, the Company reduced its legal capital by ¥3,000 million and transferred the same amount to other capital surplus. On the same day, it reduced other capital surplus by ¥2,218 million, transferred that amount to retained earnings, and eliminated the deficit. Total shareholders' equity was not materially affected.」

    平成28年5月2日に実施した資本準備金の減少とその他資本剰余金による欠損填補が比較情報として再掲されている。新たな資本変動ではない。
  3. FY2016RestatedAnnual report

    「当社は、平成28年5月2日付で、資本準備金3,000百万円を減少し、その同額をその他資本剰余金に振替えた後、同日付でその他資本剰余金2,218百万円を減少し、繰越利益剰余金に振替え、欠損填補を行っております。」

    資本準備金3,000百万円の減少、その他資本剰余金2,218百万円による欠損填補を通期でも再掲している。
  4. FY2016-Q3RestatedAnnual report

    「On 2 May 2016, the Company reduced its legal capital by ¥3,000 million and transferred the same amount to other capital surplus. On the same day, it reduced other capital surplus by ¥2,218 million, transferred that amount to retained earnings, and eliminated the deficit. Total shareholders' equity was not materially affected.」

    資本準備金3,000百万円からその他資本剰余金へ振り替え、そのうち2,218百万円を欠損填補に充てた手続きが再掲されている。
  5. FY2016-Q2First statedAnnual report

    「On 2 May 2016, the Company reduced its legal capital by ¥3,000 million and transferred the same amount to other capital surplus. On the same day, it reduced other capital surplus by ¥2,218 million, transferred that amount to retained earnings, and eliminated the deficit. Total shareholders' equity was not materially affected.」

    The filing describes the transfer of ¥3,000 million from legal capital to other capital surplus, of which ¥2,218 million was used to eliminate the deficit.
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