Consolidation adjustments reflecting differences in subsidiary fiscal year-ends
First written in FY2023-Q2. . Latest entry: FY2023.
1 other company's latest entry also says "Other".
- FY2023Aligning the subsidiary’s fiscal year-end with the consolidated fiscal year-endAnnual report
「The fiscal year-end of the consolidated subsidiary coincides with the consolidated fiscal year-end.」
The description was updated from the differences between AbHeri's fiscal year-end, interim closing date and consolidated fiscal year-end through the third quarter to state for the full year that the fiscal year-end coincides with the consolidated fiscal year-end. - FY2023-Q3Update to the stated fiscal year-end and interim closing date of the consolidated subsidiaryAnnual report
「AbHeri Co., Ltd.'s fiscal year-end is 31 August. In preparing quarterly consolidated financial statements, we use financial statements based on an interim closing conducted as of 30 April for the consolidated subsidiary and make the necessary consolidation adjustments for material transactions arising between that date and the quarterly consolidated fiscal year-end.」
The company states that AbHeri's fiscal year-end is 31 August, that financial statements based on an interim closing as of 30 April are used for consolidation, and that material transactions arising between that date and the quarterly consolidated fiscal year-end are adjusted. - FY2023-Q2First statedAnnual report
「AbHeri Co., Ltd.'s fiscal year-end is 31 January. In preparing quarterly consolidated financial statements, we use the financial statements of the consolidated subsidiary as of its fiscal year-end and make the necessary consolidation adjustments for material transactions arising between that date and the quarterly consolidated fiscal year-end.」
Because consolidated subsidiary AbHeri's fiscal year-end differs from the parent company's quarterly consolidated fiscal year-end, the company has, for the first time, stated its policy of using the subsidiary's fiscal year-end financial statements and making consolidation adjustments for material transactions arising from the difference in dates.