Changes in the Scope of Equity-Method Accounting Involving 千葉アルコン製造 and Others
First written in FY2022-Q1. 3 of 7 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2027-H1.
0 other companies' latest entry also says "Advanced".
- FY2027-H1AdvancedAnnual report
「あぶくま南風力発電合同会社 was not subject to equity-method accounting in the previous consolidated fiscal year, but operations at its wind power plant are expected to commence during the current consolidated fiscal year. Accordingly, it has been included in the scope of equity-method accounting from the current interim consolidated accounting period in view of its materiality.」
あぶくま南風力発電合同会社 was added to the scope of equity-method accounting from the current interim consolidated accounting period because operations at its wind power plant are expected to commence. - FY2025AchievedAnnual report
「Because コスモ石油㈱, a consolidated subsidiary of the company, sold all shares of HD Hyundai Cosmo Petrochemical Co., Ltd. that it held, the company was removed from the scope of equity-method accounting.」
The sale of all HCP shares was completed, and HCP was removed from the scope of equity-method accounting. - FY2025-H1Removal of HCP from the Scope of Equity-Method AccountingAnnual report
「In connection with this share transfer, HCP is expected to be removed from the scope of equity-method accounting, resulting in an estimated gain of approximately ¥1 billion on the sale of investment securities, recognized as extraordinary income.」
In connection with the transfer of all HCP shares, HCP was scheduled to be removed from the scope of equity-method accounting. The company expected a gain of approximately ¥1 billion on the sale of investment securities and the release of approximately ¥11 billion from the foreign currency translation adjustment account. - FY2025-H1AdvancedAnnual report
「During the interim consolidated accounting period, 佐世保市鹿町町風力発電合同会社 was newly established. However, because it did not have a material impact on the interim consolidated financial statements, it was not included in the consolidation scope and is accounted for as an unconsolidated subsidiary under the equity method.」
佐世保市鹿町町風力発電合同会社 was newly established but, because of its immateriality, was not consolidated and was treated as an unconsolidated subsidiary under the equity method. - FY2024-Q3Additions to the Consolidation Scope and Removal from Consolidation under the Equity MethodAnnual report
「Although additional shares in JMG Trading Sdn. Bhd. were acquired, the company was excluded from the scope of consolidation because it did not have a material impact on the quarterly consolidated financial statements, and is accounted for as an unconsolidated subsidiary under the equity method.」
Following the additional acquisition of shares, JMG Trading Sdn. Bhd. remained outside the consolidation scope because its impact on the quarterly consolidated financial statements was not material, and was treated as an unconsolidated subsidiary under the equity method. - FY2022-Q2AdvancedAnnual report
「From the second quarter, アブダビ興産㈱, previously an equity-method affiliate, was removed from the scope of equity-method accounting following completion of its liquidation.」
アブダビ興産 was removed from the scope of equity-method accounting following completion of its liquidation. - FY2022-Q1First statedAnnual report
「From the first quarter, 千葉アルコン製造㈱, which had not previously been accounted for under the equity method, was included in the scope of equity-method accounting because of its materiality. In addition, A.D.MARINE, INC., previously an equity-method affiliate, was removed from the scope following completion of its liquidation. 桜橋産業㈱ and ㈱ロード資材, also previously equity-method affiliates, were removed from the scope because they were absorbed in mergers by consolidated subsidiary コスモ石油販売㈱.」
From the first quarter, 千葉アルコン製造 was added as an equity-method affiliate. A.D.MARINE was removed following completion of its liquidation, while 桜橋産業 and ロード資材 were removed from the scope of equity-method accounting following their absorption in mergers.