Application of the Equity Method to AT-I and AT-II Investment Partnerships
First written in FY2019-Q1. 1 of 4 entries say "Reframed", first in FY2024. Latest entry: FY2026.
GREE Holdings moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.
1 other company's latest entry also says "Softened".
- FY2026SoftenedAnnual report
「There were no material associates during the current consolidated fiscal year. AT-Ⅱ 投資事業有限責任組合, which was a material associate in the previous consolidated fiscal year, has been excluded from the current consolidated fiscal year because it had become immaterial.」
AT-II 投資事業有限責任組合 was excluded from the disclosure of material associates because it had become less significant. - FY2025AdvancedAnnual report
「During the current consolidated fiscal year, the only material associate was AT-Ⅱ 投資事業有限責任組合. Its summarized financial information is as follows.」
AT-II 投資事業有限責任組合 was identified as a material associate. Disclosed figures included total assets of ¥2,249 million, investment income of ¥4,648 million and net income of ¥3,492 million. - FY2024ReframedAnnual report
「During the current consolidated fiscal year, AT-Ⅰ 投資事業有限責任組合 was excluded from the scope of application of the equity method because it was liquidated.」
AT-I 投資事業有限責任組合 was excluded from the scope of application of the equity method following its liquidation. AT-II 投資事業有限責任組合 remains an equity-method investee. - FY2019-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, AT-I 投資事業有限責任組合 and AT-II 投資事業有限責任組合, whose significance had increased, have been included in the scope of application of the equity method.」
Because AT-I 投資事業有限責任組合 and AT-II 投資事業有限責任組合 had become more significant, they were included in the scope of application of the equity method from the first quarter of the consolidated fiscal year.