Impairment and Deferred Tax Asset Estimates Based on Assumptions Regarding COVID-19
First written in FY2020. 5 of 7 entries say "Restated". Latest entry: FY2025.
- FY2025DroppedAnnual reportThe current discussion of material accounting estimates and business risks contains no separate disclosure concerning impairment or deferred tax asset assessments based on assumptions concerning COVID-19.
- FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business risks and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes in the risks related to estimates of impairment and deferred tax assets based on assumptions concerning COVID-19. - FY2024-Q3RestatedAnnual report
「During the nine months ended December 2020, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes in the risks related to estimates of impairment and deferred tax assets based on assumptions concerning COVID-19. - FY2024-Q2RestatedAnnual report
「During the six-month period ended [current second quarter], there were no new business risks and no material changes to the business risks described in the prior fiscal year's annual securities report.」
The company states that there have been no new developments or material changes in the risks related to estimates of impairment and deferred tax assets based on assumptions concerning COVID-19. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」
The company states that there have been no new developments or material changes in the risks related to estimates of impairment and deferred tax assets based on assumptions concerning COVID-19. - FY2022RestatedAnnual report
「Although it remains difficult to predict when COVID-19 will subside, the company assumes that its impact on assessments of impairment of property, plant and equipment and the recoverability of deferred tax assets from the next consolidated fiscal year onward will be limited.」
The company continues to assess impairment and deferred tax assets based on the assumption that the impact of COVID-19 will be limited. - FY2020First statedAnnual report
「The company makes accounting estimates, including impairment testing of property, plant and equipment and assessing the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 on the group’s sales and production is limited.」
The company assesses impairment of property, plant and equipment and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 on sales and production is limited. It also describes the possibility that unforeseen events could affect these assessments.