Risk Regarding the Recoverability of Deferred Tax Assets
First written in FY2016. 30 of 33 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
71 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income. - FY2026-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2025RestatedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income. - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the six months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2024RestatedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income. - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the first half of the current consolidated fiscal year. In addition, no material changes have occurred in the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2024-Q1RestatedAnnual report
「No new business or other risks arose during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2023-Q2RestatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group determined that, because the impact of the pandemic on the Group is limited at the current time, it would not have a material impact on accounting estimates.」
Although uncertainty remains regarding the difficulty of predicting the future impact of the pandemic, the company continues to determine that there is no material impact on accounting estimates. - FY2023-Q1RestatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group determined that, because the impact of the pandemic on the Group is limited at the current time, it would not have a material impact on accounting estimates.」
Although uncertainty remains regarding the difficulty of predicting the impact of COVID-19, the company reconfirms its determination that there is no material impact on accounting estimates. - FY2022RestatedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income. It has determined that the impact of COVID-19 on accounting estimates is limited. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2022-Q2RestatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group determined that, because the impact of the pandemic on the Group is limited at the current time, it would not have a material impact on accounting estimates.」
Although uncertainty remains regarding the difficulty of predicting the impact of COVID-19, the company reconfirms its determination that there is no material impact on accounting estimates. No reversal of deferred tax assets is reported. - FY2022-Q1RestatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group determined that, because the impact of the pandemic on the Group is limited at the current time, it would not have a material impact on accounting estimates.」
Although uncertainty remains regarding the difficulty of predicting the impact of COVID-19, the company reconfirms its determination that there is no material impact on accounting estimates. - FY2021MitigatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group determined that, because the impact of the pandemic on the Group is limited at the current time, it would not have a material impact on accounting estimates.」
Although uncertainty remains regarding the difficulty of predicting the impact of COVID-19, the company determined that there was no material impact on accounting estimates during the current period and assessed the impact as limited compared with the previous period. - FY2021-Q2RestatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, in preparing the Group's quarterly consolidated financial statements, the recoverability of deferred tax assets was estimated based on information available as of the end of the second quarter of the current consolidated accounting period.」
As it remains difficult to predict the impact of COVID-19, the company reconfirms that the recoverability of deferred tax assets is estimated based on information available as of the end of the period. No reversal is reported. - FY2021-Q1RestatedAnnual report
「Although it remains difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, in preparing the Group's consolidated financial statements, the recoverability of deferred tax assets was estimated based on information available as of the end of the first quarter of the current consolidated accounting period.」
As it remains difficult to predict the impact of COVID-19, the company reconfirms that the recoverability of deferred tax assets is estimated based on information available as of the end of the period. No reversal of deferred tax assets is reported. - FY2020WorsenedAnnual report
「Although the impact of COVID-19 and other factors remains highly uncertain and includes elements that are difficult to reflect in projected figures such as forecasts of future results, estimates are made based on information available at the current time.」
The company states that COVID-19 has created substantial uncertainty in forecasts of future results, resulting in estimation uncertainty in assessing the recoverability of deferred tax assets. It does not state that any deferred tax assets have been reversed. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2019RestatedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. The disclosure itself does not indicate that the risk has been quantified or realized. - FY2018RestatedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company continues to disclose the risk that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there were no new occurrences or significant changes in the risk concerning the recoverability of deferred tax assets. - FY2016First statedAnnual report
「The Group assesses the recoverability of deferred tax assets based on forecasts and assumptions regarding future taxable income. If those forecasts or assumptions change and it is determined that some or all of the deferred tax assets cannot be recovered, the deferred tax assets may be reduced, which could adversely affect the Group's operating results and financial position.」
The company discloses the possibility that deferred tax assets may be reduced due to changes in forecasts and assumptions regarding future taxable income.