Recoverability of Deferred Tax Assets
First written in FY2016. 10 of 11 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- 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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、新たな発生や重要な変更がないと説明している。 - FY2018RestatedAnnual report
「しかし、繰延税金資産の回収可能見込額に変動が生じた場合には、繰延税金資産の取崩しまたは追加計上により利益が変動する可能性があります。」
繰延税金資産の回収可能性に関する利益変動リスクを継続記載している。 - 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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、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.」
繰延税金資産の回収可能性に関するリスクについて、新たな発生や重要な変更がないと説明している。 - FY2016First statedAnnual report
「If the estimated recoverable amount of deferred tax assets changes, profit may fluctuate as deferred tax assets are reversed or additional deferred tax assets are recognized.」
The recoverability of deferred tax assets based on estimated future taxable income is identified as a significant estimate that could cause profit to fluctuate.