Consolidation of コスモ石油販売北海道カンパニー and transition of 秋田ウインドパワー研究所 to equity-method accounting
First written in FY2021-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
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- FY2023-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, コスモ石油販売北海道カンパニー㈱, formerly a consolidated subsidiary, was excluded from the scope of consolidation because it was absorbed in a merger by the consolidated subsidiary コスモ石油販売㈱.」
The exclusion of コスモ石油販売北海道カンパニー from the scope of consolidation following its absorption merger continued to be disclosed in the notes for the quarter. - FY2023-Q1Exclusion from consolidation through an absorption-type mergerAnnual report
「From the first quarter of the consolidated fiscal year, コスモ石油販売北海道カンパニー㈱, formerly a consolidated subsidiary, was excluded from the scope of consolidation because it was absorbed in a merger by the consolidated subsidiary コスモ石油販売㈱.」
コスモ石油販売北海道カンパニー was absorbed in a merger by コスモ石油販売 and excluded from the scope of consolidation. - FY2021-Q3RestatedAnnual report
「From the third quarter of the consolidated fiscal year, 丸善テクノサービス㈱, formerly an equity-method affiliate, was excluded from the scope of equity-method affiliates because it was absorbed in a merger by the consolidated subsidiary 丸善石油化学㈱.」
The exclusion of 丸善テクノサービス from the scope of equity-method affiliates following its absorption merger relates to the existing theme of changes in the Group's scope of consolidation, but is a separate corporate reorganisation from the earlier changes involving コスモ石油販売北海道カンパニー and 秋田ウインドパワー研究所. - FY2021-Q2First statedAnnual report
「From the first quarter of the consolidated fiscal year, コスモ石油販売北海道カンパニー㈱, formerly an equity-method affiliate, was included in the scope of consolidation due to its materiality. Also from the first quarter of the consolidated fiscal year, ㈱秋田ウインドパワー研究所, formerly a consolidated subsidiary, was included in the scope of equity-method affiliates because it was no longer deemed to be effectively controlled under the control-based criteria.」
From the first quarter, コスモ石油販売北海道カンパニー was consolidated, and 秋田ウインドパワー研究所 changed from a consolidated subsidiary to an equity-method affiliate.