Risk of Decline in the Market Prices of Investment Securities
First written in FY2021. 2 of 6 entries say "Materialised", first in FY2022. Latest entry: FY2025.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「Equity securities other than unlisted shares 3,841 3,073 768」
No impairment loss on investment securities was recognized in the fiscal year, and the valuation difference on equity securities was a valuation gain of ¥768 million. No actual impairment loss related to the risk associated with investment securities recognized in the previous fiscal year was identified in the current fiscal year. - FY2024-Q2MitigatedAnnual report
「Impairment loss on investment securities 305 －」
No impairment loss on investment securities was recognized in the first half, down from ¥305 million in the same period of the previous year. No actual loss attributable to the risk of declining market prices was identified during the period. - FY2023WorsenedAnnual report
「During the consolidated fiscal year, the Company recognized impairment losses of ¥305 million on other securities.」
Impairment losses on investment securities were ¥305 million, up from ¥273 million in the previous fiscal year. The risk of declining market prices continued to materialize as losses and increased in scale. - FY2023-Q2MaterialisedAnnual report
「Impairment loss on investment securities － 305」
An impairment loss on investment securities of ¥305 million was recognized for the cumulative second quarter period, and the risk of declining market prices materialized as an actual loss. - FY2022MaterialisedAnnual report
「During the consolidated fiscal year, the Company recognized impairment losses of ¥273 million on other securities.」
Impairment losses of ¥273 million were recognized on equity securities and other investments held for pure investment purposes, reflecting declines in market prices and other factors. - FY2021First statedAnnual report
「The Group currently holds equity securities for pure investment purposes. Because their prices fluctuate with market prices (fair value), the Group may incur losses if their fair value declines.」
The risk of declines in the market prices of equity securities held for pure investment purposes was identified explicitly as a key risk for the first time.