Price fluctuation and impairment risk for investment securities
First written in FY2020. 4 of 5 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2019: 66 of 142 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Shares classified as investment securities are exposed to the risk of fluctuations in market prices. They mainly comprise shares of business partners with which the Company has business relationships and are generally held through the relevant companies' employee stock ownership plans, rather than for the purpose of earning profits through trading.」
The Company continues to hold business partners' shares through employee stock ownership plans, for the purpose of maintaining business relationships, and continues to disclose the associated market-price fluctuation risk. - FY2023RestatedAnnual report
「Shares classified as investment securities are exposed to the risk of fluctuations in market prices. They mainly comprise shares of business partners with which the Company has business relationships and are generally held through the relevant companies' employee stock ownership plans, rather than for the purpose of earning profits through trading.」
The Company continues to hold business partners' shares through employee stock ownership plans, for the purpose of maintaining business relationships, and continues to disclose the associated market-price fluctuation risk. - FY2022RestatedAnnual report
「Shares classified as investment securities are exposed to the risk of fluctuations in market prices. They mainly comprise shares of business partners with which the Company has business relationships and are generally held through the relevant companies' employee stock ownership plans, rather than for the purpose of earning profits through trading.」
The disclosure continues to describe the market-price fluctuation risk of business partners' shares and their ownership through employee stock ownership plans for the purpose of maintaining business relationships. - FY2021RestatedAnnual report
「Shares classified as investment securities are exposed to the risk of fluctuations in market prices. They mainly comprise shares of business partners with which the Company has business relationships and are generally held through the relevant companies' employee stock ownership plans, rather than for the purpose of earning profits through trading.」
The disclosure continues to describe the market-price fluctuation risk of business partners' shares and their ownership through employee stock ownership plans for the purpose of maintaining business relationships. No valuation loss on investment securities was incurred in the current fiscal year. - FY2020First statedAnnual report
「Shares classified as investment securities are exposed to the risk of fluctuations in market prices. They mainly comprise shares of business partners with which the Company has business relationships and are generally held through the relevant companies' employee stock ownership plans, rather than for the purpose of earning profits through trading. The Company recognized a valuation loss on investment securities of ¥39.256 million, comprising a ¥39.256 million loss on shares classified as other securities.」
The disclosure specifies the risk of fluctuations in the market prices of business partners' shares and notes a valuation loss on investment securities of ¥39.256 million in the current fiscal year.