Chugin Financial Group (5832) · PolicyDecrease in the principal amount of loan participations
Accounting Treatment of Loan Participations
First written in FY2025-H1. . Latest entry: FY2026.
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- FY2026Decrease in the principal amount of loan participationsAnnual report
「Of the principal amount of loan participations accounted for as loans to the original obligors in accordance with the Guidance on Accounting Treatment and Presentation of Loan Participations (Guidance No. 1, 1 July 2024), the amounts recorded on the consolidated balance sheet are as follows: ¥10,100 million and ¥3,902 million.」
While continuing to apply the accounting policy for loan participations, the amount recorded on the consolidated balance sheet has decreased from ¥10.1 billion to ¥3.902 billion. - FY2025-H1First statedAnnual report
「The principal amount of loan participations accounted for as loans to the original obligors in accordance with the Guidance on Accounting Treatment and Presentation of Loan Participations (Guidance No. 1, 1 July 2024)」
In accordance with the guidance dated 1 July 2024, the principal amount of loan participations is accounted for as loans to the original obligors.