Recoverability of Deferred Tax Assets
First written in FY2016. 14 of 15 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Company considers its projected future taxable income and tax planning, but if it determines that all or part of its deferred tax assets may not be recoverable in the future, it may be necessary to reverse the deferred tax assets.」
The risk to the recoverability of deferred tax assets based on future taxable income and tax planning has been reconfirmed. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the recoverability of deferred tax assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the recoverability of deferred tax assets. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the recoverability of deferred tax assets. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the recoverability of deferred tax assets. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2018RestatedAnnual report
「The Company considers its projected future taxable income and tax planning, but if it determines that all or part of its deferred tax assets may not be recoverable in the future, it may be necessary to reverse the deferred tax assets.」
The accounting risk concerning the recoverability of deferred tax assets has been reconfirmed. - FY2018-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2018-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2017RestatedAnnual report
「The Company considers its projected future taxable income and tax planning, but if it determines that all or part of its deferred tax assets may not be recoverable in the future, it may be necessary to reverse the deferred tax assets.」
The risk to the recoverability of deferred tax assets based on future taxable income and tax planning has been reconfirmed. - FY2017-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2017-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2017-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The recoverability of deferred tax assets is treated as having no material changes. - FY2016First statedAnnual report
「The Company considers its projected future taxable income and tax planning, but if it determines that all or part of its deferred tax assets may not be recoverable in the future, it may be necessary to reverse the deferred tax assets.」
The recoverability of deferred tax assets based on future taxable income and tax planning is treated as an accounting risk.