Fair-value measurement and unrealized gains on shares of affiliates
First written in FY2018. 2 of 7 entries say "Advanced", first in FY2019. Latest entry: FY2026.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
35 other companies' latest entry also says "Other".
- FY2026Unrealized gains declined furtherAnnual report
「Our interest in shares of OBIC BUSINESS CONSULTANTS CO.,LTD. had a carrying amount of ¥11.469 billion on the balance sheet, compared with ¥172.683 billion based on the market value at the end of the period, resulting in unrealized gains of ¥161.214 billion.」
Unrealized gains on shares of OBIC BUSINESS CONSULTANTS CO.,LTD. were ¥161.214 billion, down from ¥189.104 billion in the previous year. Unrealized gains on shares of O.B.System Inc. were ¥1.646 billion. - FY2025Decline in unrealized gainsAnnual report
「Our interest in shares of OBIC BUSINESS CONSULTANTS CO.,LTD. had a carrying amount of ¥11.469 billion on the balance sheet, compared with ¥200.574 billion based on the market value at the end of the period, resulting in unrealized gains of ¥189.104 billion. Our interest in shares of O.B.System Inc. had a carrying amount of ¥16 million on the balance sheet, compared with ¥1.629 billion based on the market value at the end of the period, resulting in unrealized gains of ¥1.613 billion.」
Unrealized gains on shares of associates were ¥189.104 billion for OBIC BUSINESS CONSULTANTS CO.,LTD. and ¥1.613 billion for O.B.System Inc. These were down from the levels of unrealized gains disclosed for the previous year. - FY2024Increase in unrealized gainsAnnual report
「Our interest in shares of OBIC BUSINESS CONSULTANTS CO.,LTD. had a carrying amount of ¥8.061 billion on the balance sheet, compared with ¥200.661 billion based on the market value at the end of the period, resulting in unrealized gains of ¥192.599 billion. Our interest in shares of O.B.System Inc. had a carrying amount of ¥16 million on the balance sheet, compared with ¥1.663 billion based on the market value at the end of the period, resulting in unrealized gains of ¥1.646 billion.」
For shares of associates, unrealized gains were ¥192.599 billion for OBIC BUSINESS CONSULTANTS CO.,LTD. and ¥1.646 billion for O.B.System Inc., both up from the previous year's levels. - FY2022Decline in unrealized gainsAnnual report
「Our interest had a carrying amount of ¥8.061 billion on the balance sheet, compared with ¥116.053 billion based on the market value at the end of the period, resulting in unrealized gains of ¥107.992 billion. The Group as a whole is highly valued on a market-value basis.」
Unrealized gains on shares of associates were ¥107.992 billion, down from ¥149.575 billion in the previous year. - FY2021AdvancedAnnual report
「Our interest had a carrying amount of ¥8.061 billion on the balance sheet, compared with ¥157.637 billion based on the market value at the end of the period, resulting in unrealized gains of ¥149.575 billion.」
Unrealized gains on shares of associates were ¥149.575 billion, up from ¥115.466 billion in the previous year. - FY2019AdvancedAnnual report
「Our interest had a carrying amount of ¥8.061 billion on the balance sheet, compared with ¥123.527 billion based on the market value at the end of the period, resulting in unrealized gains of ¥115.466 billion. The Group as a whole is highly valued on a market-value basis.」
The market value at the end of the period of shares of associates was ¥123.527 billion, and unrealized gains were ¥115.466 billion, up from ¥84.482 billion in the previous year. - FY2018First statedAnnual report
「Our interest had a carrying amount of ¥8.061 billion on the balance sheet, compared with ¥92.543 billion based on the market value at the end of the period, resulting in unrealized gains of ¥84.482 billion. The Group as a whole is highly valued on a market-value basis.」
For shares of associate OBIC BUSINESS CONSULTANTS CO.,LTD., an unrealized gain of ¥84.482 billion, representing the difference between the carrying amount and the market value at the end of the period, was reported.