Global Security Experts (4417) · InitiativeAdvanced
Strengthening management of affiliates following the transition to consolidated accounting
First written in FY2025. 1 of 3 entries say "Restated". Latest entry: FY2026.
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Internal Controls and Business Execution Monitoring Framework for SubsidiariesA theme 325 companies write about · 17 as a headwind · 312 as a tailwind
40 other companies' latest entry also says "Advanced".
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Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 331 threads.Full recordFilings, disclosures and news, newest first
- FY2026AdvancedAnnual report
「The company requires regular reports on the subsidiary's operating results, progress against its management plan and execution of operations, and requires prompt reports when a material event occurs at the subsidiary.」
For management of affiliates following the transition to consolidated accounting, describes specific management measures including regular reporting on subsidiaries' results, plans and execution, monitoring of compliance and risk management, and internal control audits. - 2026-06-04RestatedGeneral Meetings of Shareholders
「6. Strengthening management of affiliated companies」
Management of affiliated companies after the transition to consolidated accounting is reiterated as an issue to be addressed, together with a policy of creating synergies with the equity-method affiliate. - FY2025First statedAnnual report
「⑥ Strengthening management of affiliates On 1 April 2024, the subsidiary CyberSTAR Co., Ltd. was established through an incorporation-type company split. As a result, our group transitioned to consolidated accounting from the fiscal year under review, and the profits of equity-method affiliates began to affect the group's operating results.」
Following the transition to consolidated accounting, management of affiliates is presented independently as a priority issue for the first time, including reporting on subsidiaries' operating results, management plans and material events, as well as monitoring compliance and risk management.