Risk of Valuation Losses on Held Securities from Rising U.S. Market Interest Rates
First written in FY2024-Q2. 2 of 4 entries say "Restated". Latest entry: 2026-06-12.
The whole theme swung hardest in 2019: 4 of 6 companies on the "Worse" side.
2 other companies' latest entry also says "Mitigated".
- 2026-06-12MitigatedFinancial results briefing materials
「Impact of foreign-exchange and fair-value movements on the income statement ・No gains or losses from fair-value movements are recognized *The bonds are intended to be held to maturity and are therefore outside the scope of fair-value measurement」
For corporate bonds intended to be held to maturity, the Company states that gains or losses from fair-value movements are not recognized. This does not state that the risk of changes in the value of the securities themselves has disappeared. - FY2024RestatedAnnual report
「If US market interest rates rise unexpectedly, the valuation gains on securities held may decline, or impairment losses or valuation losses may arise, potentially adversely affecting business results and financial condition.」
The company continues to identify the risk of valuation losses and other losses due to rising US market interest rates in connection with its holdings of US dollar-denominated corporate bonds. - FY2024-Q3RestatedAnnual report
「If US market interest rates rise unexpectedly, the valuation gains on securities held may decline, or impairment losses or valuation losses may arise, potentially adversely affecting business results and financial condition.」
The company continues to disclose the risk that rising US market interest rates could reduce valuation gains or result in impairment losses or valuation losses in connection with its holdings of US dollar-denominated corporate bonds. - FY2024-Q2First statedAnnual report
「If US market interest rates rise unexpectedly, the valuation gains on securities held may decline, or impairment losses or valuation losses may arise, potentially adversely affecting business results and financial condition.」
Following the acquisition of foreign-currency-denominated US dollar corporate bonds, the company newly discloses the risk that rising US market interest rates could reduce valuation gains or result in impairment losses or valuation losses on securities held.