Change in the Method for Measuring Investment Securities at Fair Value
First written in FY2022-Q3. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual report
「Accordingly, for listed shares with fair values among other securities, the Company previously used a fair value method based on the average of market prices and other values during the 1 month preceding the fiscal year-end. From the current consolidated fiscal year, it changed to a fair value method based on market prices and other values as of the fiscal year-end.」
The change from the average for the 1 month preceding the fiscal year-end to a valuation method based on market prices and other values as of the fiscal year-end was implemented for the full year following the application of the fair value measurement accounting standards and related standards. - FY2022-Q3First statedAnnual report
「Accordingly, for listed shares with fair values among other securities, the Company previously used a fair value method based on the average of market prices and other values during the 1 month preceding the fiscal year-end. From the first quarter of the current consolidated fiscal year, it changed to a fair value method based on market prices and other values as of the fiscal year-end.」
Following the application of the fair value measurement accounting standards and related standards, the valuation method for listed shares with fair values among other securities was changed from the average for the 1 month preceding the fiscal year-end to one based on market prices and other values as of the fiscal year-end.