Acquisition of all shares of Japan Flight Safety Co., Ltd. and its inclusion as a consolidated subsidiary
First written in FY2019-Q3. 3 of 6 entries say "Advanced", first in FY2020. Latest entry: FY2021.
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- FY2021AdvancedAnnual report
「For Japan Flight Safety Co., Ltd., the consolidation method changed from the previous method based on a provisional closing of accounts as of 30 June to one using the financial statements as of 30 September. As a result, the consolidated fiscal year includes the 12 months from 1 October 2020 to 30 September 2021.」
For Japan Flight Safety Co., Ltd., the company transitioned from consolidation based on a provisional closing of accounts as of 30 June to a method using the financial statements as of 30 September, and the full year includes 12 months. - FY2021-Q3RestatedAnnual report
「Previously, Japan Flight Safety Co., Ltd. was consolidated using a provisional closing of accounts as of 30 June, with necessary adjustments made for significant transactions occurring between that date and the consolidated closing date. From the current fiscal year, this method has been changed to one using the financial statements as of 30 September. As a result, the first nine-month consolidated cumulative period includes the 9 months from 1 October 2020 to 30 June 2021.」
For Japan Flight Safety Co., Ltd., the consolidation method using the financial statements as of 30 September continues to apply, and the first nine-month consolidated cumulative period includes 9 months. - FY2021-Q2RestatedAnnual report
「Previously, Japan Flight Safety Co., Ltd. was consolidated using a provisional closing of accounts as of 30 June, with necessary adjustments made for significant transactions occurring between that date and the consolidated closing date. From the current fiscal year, this method has been changed to one using the financial statements as of 30 September. As a result, the first six-month consolidated cumulative period includes the 6 months from 1 October 2020 to 31 March 2021.」
For Japan Flight Safety Co., Ltd., the change to the consolidation method using the financial statements as of 30 September also applies to the first six-month consolidated cumulative period, which includes 6 months. - FY2021-Q1AdvancedAnnual report
「Previously, Japan Flight Safety Co., Ltd. was consolidated using a provisional closing of accounts as of 30 June, with necessary adjustments made for significant transactions occurring between that date and the consolidated closing date. From the current fiscal year, this method has been changed to one using the financial statements as of 30 September. As a result, the first quarter consolidated accounting period includes the 3 months from 1 October to 31 December 2020.」
For Japan Flight Safety Co., Ltd., the consolidation method changed from the previous method based on a provisional closing of accounts as of 30 June to one using the financial statements as of 30 September, and 3 months are included in the first quarter consolidated accounting period. - FY2020AdvancedAnnual report
「Japan Flight Safety Co., Ltd. was consolidated using a provisional closing of accounts as of 30 June.」
Japan Flight Safety Co., Ltd., whose shares were fully acquired and which became a consolidated subsidiary in the previous fiscal year, is included in the consolidated financial statements for the current period. - FY2019-Q3First statedAnnual report
「During the third quarter consolidated accounting period, all shares of Japan Flight Safety Co., Ltd. were acquired and the company was included in the scope of consolidation. The deemed acquisition date was 31 March 2019, and because the difference from the quarterly consolidated closing date did not exceed 3 months, only the balance sheet was consolidated for the third quarter consolidated accounting period.」
The acquisition of all shares of Japan Flight Safety Co., Ltd. and its inclusion as a consolidated subsidiary are described for the first time. Cash outflows of ¥263 million for the acquisition of shares in a subsidiary were also recorded in cash flows from investing activities.