Separate presentation of equity-method investment gains and losses in cash flows
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
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- FY2023-Q3RestatedAnnual report
「“Equity-method investment gains and losses,” which were included in “Other” under cash flows from operating activities for the cumulative third quarter of the previous fiscal year, are presented separately for the cumulative third quarter of the current fiscal year because their quantitative materiality increased.」
The method of presenting equity-method investment gains and losses as a separate item under cash flows from operating activities continues. - FY2023-Q2RestatedAnnual report
「“Equity-method investment gains and losses,” which were included in “Other” under cash flows from operating activities for the cumulative second quarter of the previous fiscal year, are presented separately for the cumulative second quarter of the current fiscal year because their quantitative materiality increased.」
The method of presenting equity-method investment gains and losses as a separate item under cash flows from operating activities continues. - FY2023-Q1First statedAnnual report
「“Equity-method investment gains and losses,” which were included in “Other” under cash flows from operating activities for the cumulative first quarter of the previous fiscal year, are presented separately for the cumulative first quarter of the current fiscal year because their quantitative materiality increased.」
As the quantitative materiality of equity-method investment gains and losses increased, their presentation was changed from “Other” under cash flows from operating activities to a separate line item, and the prior-year figures were reclassified accordingly.