Risks from Changes in Overseas Laws and Regulations
First written in FY2016. 9 of 11 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2026: 22 of 71 companies on the "Worse" side.
124 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「Our Group considers the analysis of business and other risks disclosed in the securities report for the previous fiscal year to remain valid during the first 3 quarters of the current fiscal year. There were no significant changes or other developments in the business and other risks described in that securities report during the first 3 quarters of the current fiscal year.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2022-Q2RestatedAnnual report
「The Group considers its analysis of business and other risks disclosed in the annual securities report for the previous fiscal year to remain valid during the second quarter of the current consolidated cumulative period. There were no material changes to the business and other risks described in the annual securities report for the previous fiscal year during the second quarter of the current consolidated cumulative period.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2022-Q1MaterialisedAnnual report
「On 24 May 2021, the UK government substantively enacted a change in the tax rate, under which the corporation tax rate would increase from the current 19% to 25% from 1 April 2023. As a result of this change, deferred tax assets and deferred tax liabilities will increase by ¥954 million and ¥2,382 million, respectively. The company also recognised corporation income tax of ¥1,428 million during the first 3 quarters of the current fiscal year as a result of this impact.」
The change in overseas laws and regulations had a tangible impact through the increase in the UK corporation tax rate from 19% to 25%, resulting in increases in deferred tax assets and liabilities and recognition of ¥1,428 million in corporation income tax. - FY2021-Q1RestatedAnnual report
「There were no material changes to the business and other risks described in the annual securities report for the previous fiscal year during the first quarter of the current consolidated cumulative period.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2018-Q3RestatedAnnual report
「There were no material changes to the business and other risks described in the securities report for the previous fiscal year during the cumulative third quarter of the current fiscal year.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2018-Q2RestatedAnnual report
「There were no material changes to the business and other risks described in the securities report for the previous fiscal year during the cumulative second quarter of the current fiscal year.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2018-Q1RestatedAnnual report
「There were no material changes to the business and other risks described in the annual securities report for the previous fiscal year during the first quarter of the current consolidated cumulative period.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2017-Q3RestatedAnnual report
「There were no material changes to the business and other risks described in the securities report for the previous fiscal year during the cumulative third quarter of the current fiscal year.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2017-Q2RestatedAnnual report
「There were no material changes to the business and other risks described in the securities report for the previous fiscal year during the cumulative second quarter of the current fiscal year.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2017-Q1RestatedAnnual report
「There were no material changes to the business and other risks described in the annual securities report for the previous fiscal year during the first quarter of the current consolidated cumulative period.」
The company stated that there were no significant changes in the risk of changes to overseas laws and regulations. - FY2016First statedAnnual report
「Changes to these laws and regulations or their application could have a significant impact on our Group's operating results and financial condition through restrictions on its business activities, costs incurred to ensure compliance, fines imposed on the Group for violations, or related civil damages claims.」
The company identifies changes in, and violations of, regulations in areas including investment, imports and exports, competition, the environment, labour, intellectual property and taxation as risks.