Risk of Deferred Tax Assets Becoming Unrecoverable Due to a Decline in Future Taxable Income
First written in FY2018. 11 of 12 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2022-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2021-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended [the current third quarter]. There have also been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company stated that there had been no material change in the risk of deferred tax assets becoming unrecoverable due to lower future taxable income. - FY2018First statedAnnual report
「The recoverability of deferred tax assets is affected by estimates of future taxable income. If estimated future taxable income declines due to deteriorating business performance or other factors, the deferred tax assets may be reversed, potentially affecting the Group’s consolidated financial statements.」
The Company disclosed the risk that deferred tax assets could be reversed due to deteriorating business performance or lower estimates of taxable income.