Risk of falling market prices and deterioration in investee performance for investment securities
First written in FY2016. 9 of 14 entries say "Restated". Latest entry: FY2024.
Kewpie moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 38 of 71 companies on the "Worse" side.
41 other companies' latest entry also says "Materialised".
- FY2024MaterialisedAnnual report
「当連結会計年度（自 2023年12月１日 至 2024年11月30日） 有価証券について815百万円（その他有価証券815百万円）の減損処理を行っています。」
投資有価証券の市場価格・投資先業績悪化リスクについて、当年度に815百万円の減損処理が発生した。 - FY2021MaterialisedAnnual report
「当連結会計年度（自 2020年12月１日 至 2021年11月30日） 有価証券について7百万円（時価のない株式7百万円）の減損処理を行っています。」
投資有価証券の市場価格・投資先業績悪化リスクについて、7百万円の減損処理が発生した。 - FY2019MaterialisedAnnual report
「当連結会計年度 有価証券について16百万円（時価のない株式16百万円）の減損処理を行っています。」
投資有価証券について、当年度に16百万円の減損処理が実際に発生している。 - FY2019-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2019-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2019-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2018MaterialisedAnnual report
「当連結会計年度において、有価証券について45百万円（時価のない株式45百万円）の減損処理を行っております。」
投資先の業績状況等に関するリスクについて、当年度に45百万円の有価証券減損処理が実際に発生している。 - FY2018-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2018-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2018-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2017-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2017-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2017-Q1RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
投資有価証券の市場価格・投資先業績悪化リスクについて、新たな発生や重要な変更がないと説明している。 - FY2016First statedAnnual report
「For securities with market values, impairment losses are recognized based on reasonable criteria because they are exposed to share-price volatility. For securities without market values, impairment losses are recognized because the performance of the investee may deteriorate, among other reasons.」
The possibility of impairment or failure to recover carrying amounts due to share-price volatility or poor investee performance is disclosed as a significant accounting estimate.