Recoverability of Deferred Tax Assets and Risk of Reversal
First written in FY2017. 4 of 5 entries say "Restated". Latest entry: 2026-06-02.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- 2026-06-02RestatedGeneral Meetings of Shareholders
「Because the estimated amount of future taxable income fluctuates depending on operating results and other factors at the relevant time, if factors affecting the estimate of taxable income arise, they may affect the amount of deferred tax assets recognized in the financial statements for the following fiscal year and beyond.」
The company reaffirmed that the amount of deferred tax assets recognized may fluctuate depending on future taxable income, tax planning and other factors. - FY2022RestatedAnnual report
「Although we are examining projected future taxable income and tax planning, it may become necessary to reverse deferred tax assets.」
This reiterates the risk that changes in future taxable income or tax planning may require the reversal of deferred tax assets. - FY2019RestatedAnnual report
「Although we are examining projected future taxable income and tax planning, it may become necessary to reverse deferred tax assets.」
This reiterates the risk that changes in future taxable income or tax planning may require the reversal of deferred tax assets. - FY2018RestatedAnnual report
「Although we are examining projected future taxable income and tax planning, it may become necessary to reverse deferred tax assets.」
This reiterates the risk that changes in future taxable income or tax planning may require the reversal of deferred tax assets. - FY2017First statedAnnual report
「Although we are examining projected future taxable income and tax planning, it may become necessary to reverse deferred tax assets.」
This states that changes in future taxable income or tax planning may make it necessary to reverse deferred tax assets.