Inclusion of Trend Forward Capital I, L.P. in the Scope of Consolidation
First written in FY2023-Q3. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.
No other company in this theme has enough history to compare yet.
- FY2026-H1RestatedAnnual report
「However, because the Company contributed more than half of TFI's total capital and it cannot be demonstrated that Mr. Mohamed YL, who holds all voting rights and management authority in TFI, is not a closely related person under the Practical Solution on Application of the Control and Influence Criteria to Investment Partnerships (Practical Issues Task Force Report No. 20), TFI is included in the Company's scope of consolidation in accordance with that practical solution and the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22).」
TFIを連結範囲に含める判断について、当社の出資額と会計基準上の支配力判断を理由とする説明が継続した。 - FY2025-H1RestatedAnnual report
「However, because the Company contributed more than half of TFI's total capital and it cannot be demonstrated that Mr. Mohamed YL, who holds all voting rights and management authority in TFI, is not a closely related person under the Practical Solution on Application of the Control and Influence Criteria to Investment Partnerships (Practical Issues Task Force Report No. 20), TFI is included in the Company's scope of consolidation in accordance with that practical solution and the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22).」
TFIを連結範囲に含める判断について、当社が出資総額の半分超を拠出していること等を理由として継続して開示した。 - FY2024-Q1RestatedAnnual report
「However, because the Company contributed more than half of TFI's total capital and it cannot be demonstrated that Mr. Mohamed YL, who holds all voting rights and management authority in TFI, is not a closely related person under the Practical Solution on Application of the Control and Influence Criteria to Investment Partnerships (Practical Issues Task Force Report No. 20), TFI is included in the Company's scope of consolidation in accordance with that practical solution and the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22).」
TFIを連結範囲に含める判断について、当社が出資総額の半分超を拠出していること等を理由として継続して開示した。 - FY2023RestatedAnnual report
「However, because the Company contributed more than half of TFI's total capital and it cannot be demonstrated that Mr. Mohamed YL, who holds all voting rights and management authority in TFI, is not a closely related person under the Practical Solution on Application of the Control and Influence Criteria to Investment Partnerships (Practical Issues Task Force Report No. 20), TFI is included in the Company's scope of consolidation in accordance with that practical solution and the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22).」
TFIを連結範囲に含める判断について、出資総額の半分超を拠出していること等を理由として継続して開示した。 - FY2023-Q3First statedAnnual report
「However, because the Company contributed more than half of TFI's total capital and it cannot be demonstrated that Mr. Mohamed YL, who holds all voting rights and management authority in TFI, is not a closely related person under the Practical Solution on Application of the Control and Influence Criteria to Investment Partnerships (Practical Issues Task Force Report No. 20), TFI is included in the Company's scope of consolidation in accordance with that practical solution and the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22).」
The filing explained that TFI was consolidated even though the Company was a limited partner without management participation rights, because it had contributed more than half of TFI's total capital, among other factors.