Recording of Special Investigation Expenses and Related Costs
First written in FY2019-Q2. 2 of 5 entries say "Restated". Latest entry: FY2020.
No other company in this theme has enough history to compare yet.
- FY2020No expense recognized in the current periodAnnual report
「Special investigation expenses and related costs —」
Compared with ¥256.291 million in special investigation expenses and other costs recognized in the previous year, no amount was recognized in the current fiscal year. The transactions by the former employee identified in the previous year and the special investigation committee are reproduced in the notes. - FY2020-Q3No expense recognized in the current periodAnnual report
「Special investigation expenses and other costs 256,291 —」
Although ¥256.291 million in special investigation expenses and other costs was recognized in the same period of the previous year, no amount was recognized for the nine months ended 31 December. - FY2019RestatedAnnual report
「Based on facts identified during the fiscal year, namely that a former employee had conducted transactions involving certain products in the corporate business under unauthorized contractual terms not approved by the company, the company established a special investigation committee composed of external experts with no conflicts of interest with the company. The company recognized the investigation costs and the costs of correcting prior-year financial results as extraordinary losses.」
The full-year disclosure provides specific details on the relationship between the ¥256.291 million in special investigation expenses and other costs, transactions by a former employee, the establishment of the special investigation committee, and the costs of correcting prior-year financial results. - FY2019-Q3RestatedAnnual report
「Special investigation expenses and other costs 256,291」
In the consolidated statement of income for the nine months ended 31 December, the company recognized ¥256.291 million in special investigation expenses and other costs as extraordinary losses. - FY2019-Q2First statedAnnual report
「Special investigation expenses and other costs 256,291」
In the consolidated statement of income for the six months ended 30 September, the company recognized ¥256.291 million in special investigation expenses and other costs as extraordinary losses. No further background is provided in the text.