Risk concerning the recoverability of deferred tax assets and estimates of taxable income
First written in FY2019. 10 of 11 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「繰延税金資産の計算は、将来の課税所得に関する予想、仮定を含めた様々な予想、仮定に基づいており、実際の結果がかかる予想、仮定とは異なる可能性があります。」
将来課税所得の見積りや仮定と実績の乖離により、繰延税金資産の回収可能性が変動するリスクを再確認した。 - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2022RestatedAnnual report
「繰延税金資産の計算は、将来の課税所得に関する予想、仮定を含めた様々な予想、仮定に基づいており、実際の結果がかかる予想、仮定とは異なる可能性があります。」
将来課税所得の見積りや仮定と実績の乖離により、繰延税金資産の計上・回収可能性が変動するリスクを再確認した。 - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性・課税所得見積りリスクについて、重要な変更は記載されていない。 - FY2019First statedAnnual report
「繰延税金資産の計算は、将来の課税所得に関する予想、仮定を含めた様々な予想、仮定に基づいており、実際の結果がかかる予想、仮定とは異なる可能性があります。」
将来課税所得の見積りや仮定と実績の乖離により、繰延税金資産の計上・回収可能性が変動するリスクを、重要な会計上の見積りとして抽出した。