Risk of changes in the recoverability of deferred tax assets
First written in FY2017. 12 of 13 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The risk of changes in the recoverability of deferred tax assets continues. - FY2022RestatedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The risk of changes in the recoverability of deferred tax assets continues. - FY2021-Q1RestatedAnnual report
「During the cumulative first-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter, no new business or other risks arose. In addition, there were no material changes in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter, no new business or other risks arose. In addition, there were no material changes in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2019RestatedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The risk of changes in the recoverability of deferred tax assets continues to be disclosed. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter, no new business or other risks arose. In addition, there were no material changes in the business or other risks described in the annual securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2018RestatedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
The risk of changes in the recoverability of deferred tax assets continues to be disclosed. - FY2018-Q3RestatedAnnual report
「During the cumulative third-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2018-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2018-Q1RestatedAnnual report
「During the cumulative first-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes to the existing risk relating to changes in the recoverability of deferred tax assets. - FY2017First statedAnnual report
「If future business performance and other factors change significantly and it is determined that all or part of the deferred tax assets may not be recoverable, the amount of deferred tax assets recognized may change.」
It states that changes in future business performance and other factors may affect the recoverability and recognized amount of deferred tax assets.