Risk that deferred tax assets become unrecoverable or are reversed
First written in FY2017. 19 of 20 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 7 of 29 companies on the "Worse" side.
32 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If it becomes necessary to revise these estimates and assumptions due to changes in uncertain future economic conditions or other factors, this could have a material impact on the amount of deferred tax assets recognized and the amount of deferred income taxes.」
The risk of changes in deferred tax assets due to revisions to estimates of future economic conditions or taxable income continues. - FY2026-H1RestatedAnnual report
「During the current interim consolidated fiscal period, there were no significant changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business, accounting situation and other matters described in this interim report, nor in the significant risks described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
No material changes have been indicated regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2025-H1RestatedAnnual report
「During the current interim consolidated fiscal period, there were no significant changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business, accounting situation and other matters described in this interim report, nor in the significant risks described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
No material changes have been indicated regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating performance or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes have been indicated during the quarter regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
No material changes have been indicated during the quarter regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating performance or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes have been indicated during the quarter regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating performance or cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the business and other risks described in the annual securities report for the previous fiscal year.」
No material changes have been indicated during the quarter regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
No material changes have been indicated during the quarter regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2021RestatedAnnual report
「If it becomes necessary to revise assumptions due to changes in uncertain future economic conditions or other factors, this could have a material impact on the amount of deferred tax assets recognized and the amount of deferred income taxes.」
The risk of changes in deferred tax assets due to revisions to estimates of future taxable income or economic conditions continues. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no significant changes in matters relating to the business or accounting situation described in this quarterly report that could materially affect investors' decisions, nor in the significant risks described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no significant changes in matters relating to the business or accounting situation described in this quarterly report that could materially affect investors' decisions, nor in the significant risks described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2018RestatedAnnual report
「If it is determined that some or all of the deferred tax assets cannot be recovered due to changes in forecasts or assumptions regarding future taxable income, changes in tax rates or other changes to the tax system, the deferred tax assets may be reduced, adversely affecting the operating results and financial position of our group.」
The risk of lower recoverability of deferred tax assets due to changes in taxable income forecasts or the tax system continues to be disclosed. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no significant changes in matters relating to the business or accounting situation described in this quarterly report that could materially affect investors' decisions, nor in the significant risks described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」
It is stated that there have been no material changes regarding the risk that deferred tax assets become unrecoverable or are reversed. - FY2017First statedAnnual report
「If it is determined that some or all of the deferred tax assets cannot be recovered due to changes in forecasts or assumptions regarding future taxable income, changes in tax rates or other changes to the tax system, the deferred tax assets may be reduced, adversely affecting the operating results and financial position of our group.」
The disclosure describes the risk that deferred tax assets become less recoverable and are reduced due to changes in taxable income forecasts or the tax system.