Risk of Fluctuations in the Fair Value of Securities
First written in FY2021. 6 of 7 entries say "Restated". Latest entry: 2026-06-02.
The whole theme swung hardest in 2019: 56 of 138 companies on the "Worse" side.
58 other companies' latest entry also says "Restated".
- 2026-06-02RestatedGeneral Meetings of Shareholders
「Investment securities are exposed to the risk of fluctuations in market prices. To manage this risk, the accounting division has established a system for regularly monitoring fair values and the financial condition of issuers, mainly business partners.」
The disclosure continues to describe the market-price fluctuation risk of investment securities and the accounting division's regular monitoring of fair values and issuer financial conditions. - FY2025-H1RestatedAnnual report
「During the current interim accounting period, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among the matters relating to the business and accounting conditions described in the interim report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key risks, including the risk of fluctuations in the fair value of securities. - FY2024-Q2RestatedAnnual report
「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key business and other risks, including the risk of fluctuations in the fair value of securities. - FY2023-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no occurrences of the major risks that management recognizes could materially affect financial condition, operating results or cash flows, and no significant changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key business and other risks, including the risk of fluctuations in the fair value of securities. - FY2023-Q2RestatedAnnual report
「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in the key business and other risks, including the risk of fluctuations in the fair value of securities. - FY2022RestatedAnnual report
「All of these securities that have market values are measured at fair value, and fluctuations in market values may affect the Company's business results, financial position and other matters.」
The risk that fluctuations in the market prices of securities held may affect business results and financial position continues. - FY2021First statedAnnual report
「All of these securities that have market values are measured at fair value, and fluctuations in market values may affect the Company's business results, financial position and other matters.」
For the first time, the Company has separately described the risk that fluctuations in market prices may affect business results and financial position, as it holds marketable securities that are not held for trading but are available for sale.