Debt Guarantees for Affiliates and Provision for Guarantee Losses
First written in FY2017. 10 of 20 entries say "Restated". Latest entry: 2026-05-01.
PAL GROUP Holdings moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2026: 5 of 11 companies on the "Worse" side.
3 other companies' latest entry also says "Materialised".
- 2026-05-01MaterialisedGeneral Meetings of Shareholders
「With respect to the guarantee of debt obligations for ローカスト㈱, we recognized ¥382 million as a provision for loss on guarantees, representing the estimated amount of the loss.」
The disclosure recognizes a provision for loss on guarantees for the estimated loss relating to guarantees of debt obligations for an affiliated company. - FY2026-H1RestatedAnnual report
「No new business or other risks arose during the interim consolidated accounting period. There are also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2025-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the six-month period of the current consolidated fiscal year. There were also no material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2021-Q1RestatedAnnual report
「There are no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in existing business and other risks, including guarantees provided to affiliates. - FY2020RestatedAnnual report
「The company has provided the following guarantees for borrowings by an affiliate: ㈱フリーゲート白浜, ¥126 million; nil.」
The guarantee provided to 株式会社フリーゲート白浜 remained zero at the end of the current fiscal year, confirming in the annual report that the guarantee exposure had been eliminated. - FY2020-Q3RestatedAnnual report
「Previous consolidated fiscal year: 株式会社フリーゲート白浜, ¥126 million. First nine months of the current consolidated fiscal year: nil.」
The guarantee provided to 株式会社フリーゲート白浜 remained zero from the end of the previous fiscal year, reconfirming that the guarantee exposure had been eliminated. - FY2020-Q2MitigatedAnnual report
「The company has provided the following guarantees for borrowings by an unconsolidated subsidiary from financial institutions. Previous consolidated fiscal year (28 February 2019): 株式会社フリーゲート白浜, ¥126 million. First six months of the current consolidated fiscal year: nil.」
The guarantee provided to 株式会社フリーゲート白浜 fell from ¥126 million at the end of the previous fiscal year to zero at the end of the first half of the current fiscal year. - FY2019MitigatedAnnual report
「㈱フリーゲート白浜, ¥126 million」
Guarantees provided to an affiliate decreased from ¥140 million at the end of the previous fiscal year to ¥126 million. No guarantee payments were reported. - FY2019-Q3MitigatedAnnual report
「The company has provided the following guarantees for borrowings by an unconsolidated subsidiary from financial institutions. Previous consolidated fiscal year (28 February 2018): 株式会社フリーゲート白浜, ¥140 million. First nine months of the current consolidated fiscal year (30 November 2018): 株式会社フリーゲート白浜, ¥130 million.」
The guarantee amount for the affiliate declined from ¥140 million at the end of the previous fiscal year to ¥130 million. No guarantee payment was stated to have occurred. - FY2019-Q2MitigatedAnnual report
「The company has provided guarantees for borrowings from financial institutions by an unconsolidated subsidiary as follows: Previous consolidated fiscal year: 株式会社フリーゲート白浜, ¥140 million; second quarter of the current consolidated fiscal year: 株式会社フリーゲート白浜, ¥130 million」
The guarantee amount for the affiliate declined from ¥140 million at the end of the previous fiscal year to ¥130 million. No guarantee payment was stated to have occurred. - FY2019-Q1RestatedAnnual report
「The company has provided guarantees for borrowings from financial institutions by an unconsolidated subsidiary as follows: Previous consolidated fiscal year: 株式会社フリーゲート白浜, ¥140 million; first quarter of the current consolidated fiscal year: 株式会社フリーゲート白浜, ¥140 million」
The guarantee amount for the affiliate remained unchanged at ¥140 million from the end of the previous fiscal year, and no guarantee payment was stated to have occurred. - FY2018MitigatedAnnual report
「The company has provided guarantees for borrowings by an affiliate as follows: ㈱フリーゲート白浜 ¥140 million」
The guarantee amount for the affiliate declined from ¥160 million in the previous fiscal year to ¥140 million. - FY2018-Q3MitigatedAnnual report
「The company has provided guarantees for borrowings from financial institutions by an unconsolidated subsidiary as follows: Previous consolidated fiscal year: 株式会社フリーゲート白浜, ¥160 million; third quarter of the current consolidated fiscal year: 株式会社フリーゲート白浜, ¥143 million」
The guarantee amount for the affiliate declined from ¥160 million in the previous consolidated fiscal year to ¥143 million. No guarantee payment was stated to have occurred. - FY2018-Q2MitigatedAnnual report
「The company has provided guarantees for borrowings from financial institutions by an unconsolidated subsidiary as follows: Previous consolidated fiscal year: 株式会社フリーゲート白浜, ¥160 million; second quarter of the current consolidated fiscal year: 株式会社フリーゲート白浜, ¥155 million」
The guarantee amount for the affiliate declined from ¥160 million to ¥155 million. No guarantee payment was stated to have occurred. - FY2018-Q1MitigatedAnnual report
「The company has provided guarantees for borrowings from financial institutions by an unconsolidated subsidiary as follows: Previous consolidated fiscal year: 株式会社フリーゲート白浜, ¥160 million; first quarter of the current consolidated fiscal year: 株式会社フリーゲート白浜, ¥155 million」
The guarantee amount for the affiliate declined from ¥160 million to ¥155 million. No guarantee payment was stated to have occurred. - FY2017First statedAnnual report
「The company has provided guarantees for borrowings by an affiliate as follows: ㈱フリーゲート白浜 ¥160 million」
The company disclosed a ¥160 million guarantee for an affiliate's borrowings and also recorded a ¥140 million provision for guarantee losses. The guarantee exposure and estimated loss were quantified, but no guarantee payment was stated to have occurred.