Risk of Valuation Losses Due to Market Price and Foreign Exchange Movements in Securities
First written in FY2016. 7 of 24 entries say "Materialised", first in FY2017-Q2. Latest entry: FY2026-H1.
Tose moved to the "Worse" side of this theme in 2020, 2 years before the typical company in this theme (2022).
The whole theme swung hardest in 2019: 3 of 8 companies on the "Worse" side.
3 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「Impairment loss on investment securities —」
The ¥3.831 million loss on valuation of investment securities recorded in the same period of the previous year was not recorded during the six-month interim consolidated period. - FY2025-H1MaterialisedAnnual report
「Loss on valuation of investment securities 3,831」
During the six-month interim consolidated period, the company recorded a ¥3.831 million loss on valuation of investment securities, reversing from no valuation loss in the same period of the previous year to recognition of a loss. - FY2024RestatedAnnual report
「Sharp fluctuations in equity and bond markets, foreign exchange rates or economic conditions could result in impairment losses or valuation losses on securities held and significantly affect the Group's results.」
The risk of impairment and valuation losses resulting from fluctuations in securities market prices, foreign exchange rates and economic conditions continues. - FY2024-Q1RestatedAnnual report
「Gain on valuation of investment securities 1,206 596」
The company continued to record gains on valuation of investment securities, with the gain for the three-month period ended the first quarter amounting to ¥596 thousand. No valuation loss on securities has been disclosed. - FY2023-Q3RestatedAnnual report
「Gain on valuation of investment securities 1,342」
The company recorded a ¥1.342 million valuation gain on investment securities rather than a valuation loss, and, as in the previous quarter, no deterioration in earnings attributable to valuation-loss risk has been disclosed. - FY2023-Q2MitigatedAnnual report
「Gain on valuation of investment securities 1,841」
For the six-month period ended the second quarter, the company recorded a ¥1.841 million valuation gain rather than a valuation loss on investment securities. - FY2023-Q1MitigatedAnnual report
「Gain on valuation of investment securities 1,206」
For the three-month period ended the first quarter, the company recorded a ¥1.206 million valuation gain rather than a valuation loss on investment securities. No deterioration in earnings attributable to the risk of losses on securities valuation has been identified. - FY2022MitigatedAnnual report
「No impairment losses were recognized during the consolidated fiscal year.」
The company recorded an impairment loss of ¥25.004 million on unlisted shares in the previous fiscal year, but did not record any impairment loss on securities in the current fiscal year. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, the company recorded an impairment loss of ¥25.004 million on other securities (¥25.004 million in unlisted shares).」
The company recorded the ¥25.004 million impairment loss on unlisted shares in the full-year results, and the risk of losses on securities valuation materialized. - FY2021-Q3RestatedAnnual report
「Loss on valuation of investment securities 25,004」
The company continues to record a ¥25.004 million loss on valuation of investment securities. - FY2021-Q2Reversal from a gain to a loss on valuation of investment securitiesAnnual report
「Loss on valuation of investment securities 25,004」
Following the recognition of a gain on valuation of investment securities in the previous quarter, the company reversed course and recorded a ¥25.004 million loss on valuation of investment securities as an extraordinary loss for the six-month period ended the second quarter. - FY2021-Q1Reversal from a loss to a gain on valuation of investment securitiesAnnual report
「Gain on valuation of investment securities 4,690」
After reversing from the ¥1.32 million loss on valuation of investment securities in the same period of the previous year, the company recorded a ¥4.69 million gain on valuation of investment securities for the three-month period ended the first quarter. - FY2020WorsenedAnnual report
「During the consolidated fiscal year, the company recorded an impairment loss of ¥6.596 million on other securities (equity securities classified as other securities).」
The company recorded a ¥6.596 million impairment loss on shares during the year. Including the ¥4.25 million non-operating valuation loss, losses on valuation of investment securities and related items totaled ¥10.846 million. The valuation-loss risk has materialized. - FY2020-Q3WorsenedAnnual report
「Valuation loss on investment securities 7,070」
The company recorded a ¥7.07 million loss on valuation of investment securities, up from ¥2.32 million in the six-month period ended the second quarter of the previous fiscal year. The valuation-loss risk continues to materialize. - FY2020-Q2MaterialisedAnnual report
「Loss on valuation of investment securities 2,320」
During the six-month period ended the second quarter, the company recorded a ¥2.32 million loss on valuation of investment securities as a non-operating expense, and a valuation loss on securities actually arose. - FY2020-Q1MaterialisedAnnual report
「Loss on valuation of investment securities 1,320」
During the three-month period ended the first quarter, the company recorded a ¥1.32 million loss on valuation of investment securities as a non-operating expense, and the valuation-loss risk materialized. - FY2019RestatedAnnual report
「These assets are invested in domestic and overseas equities, bonds and other instruments for safe and efficient asset management. However, sharp fluctuations in equity and bond markets, foreign exchange rates or economic conditions could result in impairment losses or valuation losses on securities held and significantly affect the Group's results.」
The company continues to disclose the risk of impairment and valuation losses resulting from fluctuations in securities market prices, foreign exchange rates and economic conditions. - FY2018MitigatedAnnual report
「During the consolidated fiscal year, the company recorded an impairment loss of ¥2.268 million on other securities (unlisted shares).」
Although a loss on securities valuation arose, the impairment loss on unlisted shares declined sharply from ¥117.212 million in the previous year to ¥2.268 million. - FY2018-Q3MitigatedAnnual report
「However, in addition to recording ¥85 million in gains on sales of investment securities as extraordinary income, the company posted quarterly net income attributable to owners of the parent of ¥76 million, up 322.7% year on year, mainly because the loss on valuation of investment securities decreased from the same period of the previous year.」
The loss on valuation of investment securities decreased from ¥116.544 million in the same period of the previous year to ¥10.522 million. Valuation losses continue to arise, but the amount of the loss declined. - FY2018-Q2MaterialisedAnnual report
「Loss on valuation of investment securities 8,500」
During the six-month period ended the second quarter, the company recorded a ¥8.5 million loss on valuation of investment securities as an extraordinary loss, resulting in a valuation loss on securities. - FY2017MaterialisedAnnual report
「During the consolidated fiscal year, the company recorded an impairment loss of ¥117.212 million on other securities (unlisted shares).」
The company recorded an impairment loss of ¥117 million on unlisted shares, and the risk of losses on securities valuation materialized in the full-year results. - FY2017-Q3RestatedAnnual report
「In addition, because an investment securities valuation loss of ¥116 million was recorded as an extraordinary loss and the tax expense burden declined, net income attributable to owners of the parent was ¥18 million, down 12.8% year on year.」
The company recognized ¥116 million as an extraordinary loss for valuation losses on securities held and continues to monitor the emergence of valuation-loss risk. - FY2017-Q2MaterialisedAnnual report
「In addition, following an assessment of securities classified as other securities held by the Company whose actual value had declined significantly, an investment securities valuation loss of ¥115 million was recorded as an extraordinary loss due to impairment. As a result, net loss attributable to owners of the parent was ¥90 million, compared with a net loss attributable to owners of the parent of ¥23 million in the same quarter of the previous year.」
An investment securities valuation loss of ¥115 million was recorded as an extraordinary loss due to impairment resulting from a decline in the actual value of securities held. - FY2016First statedAnnual report
「These assets are invested in domestic and overseas equities, bonds and other instruments for safe and efficient asset management. However, sharp fluctuations in equity and bond markets, foreign exchange rates or economic conditions could result in impairment or valuation losses on securities held and have a significant effect on our Group's results of operations.」
The disclosure explicitly identifies the risks of fluctuations in securities markets and foreign exchange rates. In the fiscal-year results, an investment securities valuation loss of ¥56.643 million was recorded, demonstrating that the valuation-loss risk has materialized.