Risk of Impairment Accounting for Fixed Assets
First written in FY2024. 1 of 2 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
36 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If a significant decline in the future profitability of the business's recurring cash flows or a significant decline in the fair value of assets held is recognized due to deterioration in real estate market conditions, lower rent levels, higher vacancy rates, deterioration in financial conditions or other factors, impairment accounting will be applied, which may affect the performance and financial condition of the Group.」
Continues to address the risk of impairment of fixed assets due to changes in real estate market conditions, rents, vacancy rates, interest rates and other factors. - FY2024First statedAnnual report
「If a significant decline in the future profitability of the business's recurring cash flows or a significant decline in the fair value of assets held is recognized due to deterioration in real estate market conditions, lower rent levels, higher vacancy rates, deterioration in financial conditions or other factors, impairment accounting will be applied, which may affect the performance and financial condition of the Group.」
Individually describes the risk of impairment of fixed assets due to changes in real estate market conditions, rents, vacancy rates, interest rates and other factors.