Banners (3011) · PolicyRestated
Separate presentation of changes in deposits received
First written in FY2021. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.
5entries
5years
0from disclosures
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Same theme, other companies
Separate presentation of changes in security deposits received in cash flowsA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
No other company in this theme has enough history to compare yet.
Full recordFilings, disclosures and news, newest first
- FY2026-H1RestatedAnnual report
「Changes in deposits received △ 31,692」
The company continues to present changes in deposits received as a separate line item under cash flows from operating activities. - FY2024-Q2RestatedAnnual report
「Changes in deposits received △ 31,619」
The company continues to present changes in deposits received as a separate line item under cash flows from operating activities. - FY2023RestatedAnnual report
「Changes in deposits received」
The company continues to present changes in deposits received as a separate line item under cash flows from operating activities. - FY2023-Q2RestatedAnnual report
「Changes in deposits received △ 25,583」
The company continues to present changes in deposits received as a separate line item under cash flows from operating activities. - FY2021First statedAnnual report
「In the previous consolidated fiscal year, changes in deposits received, which had been included under “Changes in other assets and liabilities” in “Cash flows from operating activities,” have been presented separately from the current consolidated fiscal year because they have become quantitatively material.」
Because changes in deposits received became quantitatively material, a disclosure policy was introduced to present them separately in the statement of cash flows from FY2021.