Round One (4680) · InitiativeRestated
Hedging Borrowing Rate Risk Through Interest Rate Swaps
First written in FY2017. 2 of 4 entries say "Restated". Latest entry: FY2021.
4entries
5years
0from disclosures
How it moved
Same theme, other companies
Interest-Rate Hedging of Long-Term Borrowings Using Interest-Rate SwapsA theme 175 companies write about · 96 as a headwind · 73 as a tailwind
The whole theme swung hardest in 2025: 13 of 59 companies on the "Worse" side.
93 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 175 companies compared. The sentences above are computed from all 175.Full recordFilings, disclosures and news, newest first
- FY2021RestatedAnnual report
「We use interest-rate swaps to fix interest payments in response to interest-rate fluctuation risk on some long-term borrowings.」
The Company reiterated its policy of hedging interest rate fluctuation risk through interest rate swaps. Meanwhile, no applicable derivatives transactions were disclosed for the fiscal year. - FY2019No transactions subject to hedge accounting during the fiscal yearAnnual report
「Not applicable.」
The derivatives transactions subject to hedge accounting during the fiscal year were reported as not applicable, compared with the ¥500 million interest rate swap contract disclosed in the previous fiscal year. Meanwhile, the policy of using interest rate swaps remains in the financial instruments description. - FY2018RestatedAnnual report
「We use interest-rate swaps to fix interest payments in response to interest-rate fluctuation risk on some long-term borrowings.」
The Company has continued its policy of hedging interest rate fluctuation risk on borrowings through interest rate swaps. The contracted amount at the end of the fiscal year was ¥500 million. - FY2017First statedAnnual report
「We use interest-rate swaps to fix interest payments in response to interest-rate fluctuation risk on some long-term borrowings.」
The Company explicitly stated that interest payments can be fixed using interest rate swaps to address interest rate fluctuation risk on long-term borrowings.