Recognition of a valuation loss on an interest rate swap
First written in FY2020-Q1. 6 of 20 entries say "Mitigated", first in FY2021. Latest entry: FY2024.
The whole theme swung hardest in 2023: 3 of 10 companies on the "Worse" side.
5 other companies' latest entry also says "Mitigated".
- FY2024MitigatedAnnual report
「The Company had entered into derivative transactions not subject to hedge accounting, specifically interest rate swap transactions, but canceled them during the current consolidated fiscal year. As a result, there was no balance at the end of the fiscal year and no applicable transactions.」
The Company shifted from a ¥146 million gain on valuation of interest rate swaps in the previous year to a ¥3 million loss in the current fiscal year, but the interest rate swap contracts were canceled during the current fiscal year and there was no balance at the end of the fiscal year. - FY2024-Q3MitigatedAnnual report
「Gain on valuation of interest rate swaps 104,845 － Loss on valuation of interest rate swaps － 3,245」
Compared with the ¥104.845 million gain on valuation recorded in the same period of the previous year, the Company recorded a ¥3.245 million loss on valuation for the cumulative period of the third quarter of the current fiscal year. The loss decreased from ¥9.065 million for the previous quarter's cumulative period, but the shift from a gain on valuation to a loss continued. - FY2024-Q2WorsenedAnnual report
「Gain on valuation of interest rate swaps 50,273 － Loss on valuation of interest rate swaps － 9,065」
Compared with the ¥50.273 million gain on valuation of interest rate swaps recorded in the same period of the previous year, the Company recorded a ¥9.065 million loss on valuation for the cumulative period of the second quarter of the current fiscal year, with valuation gains and losses turning into a loss. - FY2024-Q1WorsenedAnnual report
「Gain on valuation of interest rate swaps 30,570 － Loss on valuation of interest rate swaps － 48,463」
Compared with the ¥30.570 million gain on valuation of interest rate swaps recorded in the same period of the previous year, the Company recorded a ¥48.463 million loss on valuation in the first quarter of the current fiscal year, resulting in a deterioration in valuation gains and losses. - FY2023Gain on valuation of interest rate swaps increasedAnnual report
「Non-operating income included a ¥22 million year-on-year decrease in sponsorship income and a ¥126 million increase in gains on valuation of interest rate swaps, while non-operating expenses included a ¥17 million year-on-year decrease in interest expenses.」
The gain on valuation of interest rate swaps increased from ¥19.621 million in the previous fiscal year to ¥146.177 million, widening the increase in profit following the shift from a loss on valuation to a gain. - FY2023-Q3Gain on valuation of interest rate swaps increasedAnnual report
「Gain on valuation of interest rate swaps 643 104,845 Loss on valuation of interest rate swaps 44,159 －」
Compared with the ¥643 thousand gain and ¥44.159 million loss on valuation of interest rate swaps recorded in the same period of the previous year, the Company recorded a ¥104.845 million gain and no loss for the cumulative period of the third quarter of the current fiscal year. - FY2023-Q2MitigatedAnnual report
「Gain on valuation of interest rate swaps 464 50,273 Loss on valuation of interest rate swaps 69,376 －」
Compared with the ¥69.376 million loss on valuation of interest rate swaps recorded in the same period of the previous year, the Company recorded a ¥50.273 million gain for the cumulative period of the second quarter of the current fiscal year, continuing the shift from a loss on valuation to a gain. - FY2023-Q1MitigatedAnnual report
「Gain on valuation of interest rate swaps 259 30,570 Loss on valuation of interest rate swaps 51,812 －」
Compared with the ¥51.812 million loss on valuation of interest rate swaps recorded in the same quarter of the previous year, the Company recorded no loss on valuation in the first quarter of the current fiscal year and recorded a ¥30.570 million gain. - FY2022MitigatedAnnual report
「Gain on valuation of interest rate swaps 19,621」
The gain on valuation of interest rate swaps was ¥19.621 million for the current consolidated fiscal year, marking a shift from the loss on valuation reported through the cumulative period of the third quarter to a full-year gain. - FY2022-Q3WorsenedAnnual report
「Gain on valuation of interest rate swaps 41,628 643 Loss on valuation of interest rate swaps － 44,159」
Compared with the ¥41.628 million gain on valuation of interest rate swaps recorded in the same period of the previous year, the Company recorded a ¥44.159 million loss on valuation in the cumulative period of the third quarter of the current fiscal year, resulting in a deterioration in valuation gains and losses. - FY2022-Q2Cumulative loss on valuation of interest rate swaps increasedAnnual report
「Loss on valuation of interest rate swaps － 69,376」
The loss on valuation of interest rate swaps increased from ¥51.812 million in the first quarter to ¥69.376 million for the cumulative period of the second quarter. - FY2022-Q1WorsenedAnnual report
「Loss on valuation of interest rate swaps － 51,812」
Compared with the ¥49.496 million gain on valuation of interest rate swaps recorded in the same quarter of the previous year, the Company recorded a ¥51.812 million loss on valuation in the first quarter of the current fiscal year, resulting in a deterioration in valuation gains and losses. - FY2021MitigatedAnnual report
「Non-operating income included a ¥24 million year-on-year decrease in sponsorship income and a ¥92 million increase in gains on valuation of interest rate swaps. Non-operating expenses included a ¥120 million year-on-year decrease in losses on valuation of interest rate swaps. Gain on valuation of interest rate swaps 94,756」
The Company shifted from a ¥120.566 million loss on valuation of interest rate swaps in the previous year to a ¥94.756 million gain in the current fiscal year. - FY2021-Q3Gain on valuation of interest rate swaps decreasedAnnual report
「Gain on valuation of interest rate swaps 1,905 41,628」
The gain on valuation of interest rate swaps was ¥41.628 million for the cumulative period of the third quarter, down from ¥59.334 million for the previous quarter's cumulative period. Meanwhile, the shift from a loss on valuation in the same period of the previous year to a gain continued. - FY2021-Q2Gain on valuation of interest rate swaps increasedAnnual report
「Gain on valuation of interest rate swaps 59,334」
The gain on valuation of interest rate swaps was ¥59.334 million for the cumulative period of the second quarter, continuing the shift from a loss on valuation in the same period of the previous year to a gain. - FY2021-Q1Loss on valuation of interest rate swaps turned into a gain on valuationAnnual report
「Gain on valuation of interest rate swaps 49,496」
Compared with the loss on valuation of interest rate swaps recorded in the same quarter of the previous year, the Company recorded a ¥49.496 million gain on valuation in the first quarter of the current fiscal year. - FY2020WorsenedAnnual report
「Due in part to the recognition of a ¥120 million loss on valuation of interest rate swap contracts entered into for the Company's long-term borrowings in the real estate business to fix interest payments and hedge the risk of rising interest rates, ordinary profit was ¥8 million, down 48.5% year on year,」
The full-year loss on valuation of interest rate swaps was ¥120 million and was cited as a factor behind ordinary profit declining 48.5% year on year to ¥8 million. - FY2020-Q3Loss on valuation of interest rate swaps recordedAnnual report
「Loss on valuation of interest rate swaps － 41,314」
The Company recorded a ¥41.314 million loss on valuation of interest rate swaps as a non-operating expense in the cumulative period of the third quarter of the current consolidated fiscal year, which was cited as a factor contributing to the ordinary loss. - FY2020-Q2Cumulative loss on valuation of interest rate swaps increasedAnnual report
「Loss on valuation of interest rate swaps 83,852」
The loss on valuation of interest rate swaps was ¥83.852 million for the cumulative period of the second quarter of the current consolidated fiscal year and was cited as a factor contributing to the ordinary loss. - FY2020-Q1First statedAnnual report
「Loss on valuation of interest rate swaps 42,591」
The Company recorded a ¥42.591 million loss on valuation of interest rate swaps as a non-operating expense in the cumulative period of the first quarter of the current consolidated fiscal year.