Worth reading
73In focus
Scored from 3 of 6 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Definitive
How definitive the wording is.Decision and Details
Scope of consolidation and accounting treatment in the Company's consolidated financial statements
Period CoveredThe relevant accounting period and quarterly valuations
Going forwardThe fair value of portfolio companies and investment assets will be assessed quarterly, and the balances and changes in fair value will be reflected in the consolidated financial statements.
AmountThe fair value balance at the end of the period is recorded in the consolidated balance sheet, and changes in fair value during the period are recorded in the consolidated income statement (e.g., ¥750 million and +¥250 million).
Reason
The Company qualifies as an "investment entity" under IFRS 10, and the accounting treatment applicable to investment entities therefore applies.
Impact on Business Performance
Changes in fair value are recorded as gains or losses in the consolidated income statement.
| Item | Details |
|---|---|
| Matter Covered | Scope of consolidation and accounting treatment in the Company's consolidated financial statements |
| Period Covered | The relevant accounting period and quarterly valuations |
| Amount | The fair value balance at the end of the period is recorded in the consolidated balance sheet, and changes in fair value during the period are recorded in the consolidated income statement (e.g., ¥750 million and +¥250 million). |
| Impact on Business Performance | Changes in fair value are recorded as gains or losses in the consolidated income statement. |
| Reason | The Company qualifies as an "investment entity" under IFRS 10, and the accounting treatment applicable to investment entities therefore applies. |
| Governing Rule | International Financial Reporting Standard (IFRS) 10 |
| Future plans | The fair value of portfolio companies and investment assets will be assessed quarterly, and the balances and changes in fair value will be reflected in the consolidated financial statements. |
Items this document does not state (5)
Decision-Making BodyDecision DateImplementation DateQuantity / scaleRelated previous disclosures
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Under IFRS 10, investment entities are required to measure investments in subsidiaries and investment limited partnerships and limited partnerships at fair value through profit or loss, except for certain subsidiaries that provide investment-related services.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.