Risks of Investment Securities Price Declines and Impairment
First written in FY2019. 2 of 5 entries say "Materialised", first in FY2022-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2019: 31 of 91 companies on the "Worse" side.
2 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「For shares other than unlisted shares, we reduced our holdings in 3 issues and recognized ¥142 million in proceeds from the sale of investment securities and a ¥127 million gain on the sale of investment securities.」
In line with the policy for reviewing cross-shareholdings, the group reduced its holdings in 3 issues and recognized proceeds and gains from their sale. - FY2023-Q1MitigatedAnnual report
「Valuation loss on investment securities 599 —」
The ¥599 thousand valuation loss on investment securities recognized in the same quarter of the previous year was not recognized in the first quarter of the current period. - FY2022MaterialisedAnnual report
「Valuation loss on investment securities — 599」
The group recognized a ¥599 thousand valuation loss on investment securities, and the risk of price declines and valuation losses on shares held materialized as an actual loss in the current period. It also recognized a ¥2.948 million loss on the sale of investment securities. - FY2022-Q1MaterialisedAnnual report
「Valuation loss on investment securities — 599」
The group recognized a ¥599 thousand valuation loss on investment securities in the first quarter, and the risk of price declines and valuation losses on securities held materialized as an actual loss. - FY2019First statedAnnual report
「If the prices of securities held decline substantially due to sudden changes in economic conditions, market trends, the credit standing of issuers, or other factors, the group may be required to recognize impairment or valuation losses, which could affect our group’s financial position and operating results.」
The group has, for the first time, explicitly identified the risk of impairment and valuation losses on cross-shareholdings due to changes in market prices or issuers’ credit standing, where the holdings are maintained to preserve business relationships.