Market Price Fluctuations and Valuation Losses on Investment Securities
First written in FY2019. 4 of 11 entries say "Materialised", first in FY2019. Latest entry: FY2026.
Japan Material moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Total 573 135 437」
The valuation difference on other securities improved from a net ¥129 million in the previous fiscal year to ¥437 million in the current fiscal year, and no securities impairment was recorded in the current fiscal year. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
It is stated that there have been no significant changes in the risks associated with fluctuations in the market prices of investment securities and impairment losses. - FY2024MitigatedAnnual report
「Total 234 135 99」
The valuation difference on other securities improved from a net ¥10 million in the previous fiscal year to ¥99 million in the current fiscal year, and no impairment of securities was disclosed because it was not material in the current fiscal year. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there have been no significant changes in the risks associated with fluctuations in the market prices of investment securities and impairment losses. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there have been no significant changes in the risks associated with fluctuations in the market prices of investment securities and impairment losses. - FY2023MitigatedAnnual report
「Total 149,258 138,484 10,774」
The valuation difference on other securities improved from a net unrealized loss of ¥754 thousand in the previous fiscal year to a valuation gain of ¥10.774 million in the current fiscal year, indicating an improvement in valuation results attributable to fluctuations in market prices. - FY2022MitigatedAnnual report
「3. Securities subject to impairment No applicable items.」
There was no impairment of securities during the current fiscal year, and the valuation difference on other securities narrowed from a net unrealized loss of ¥4.03 million in the previous fiscal year to ¥754 thousand. Although the risk of fluctuations in market prices remains, the occurrence of impairment losses has improved. - FY2020MaterialisedAnnual report
「Securities were impaired by ¥7.6 million.」
An impairment loss on investment securities due to fluctuations in market prices also occurred in the current fiscal year. The impairment loss decreased from ¥13.5 million in the previous fiscal year to ¥7.6 million. - FY2020-Q3MaterialisedAnnual report
「Impairment loss on investment securities 13,500 4,500」
An impairment loss on investment securities of ¥4.5 million was recognized during the cumulative third quarter of the current consolidated fiscal year, meaning that impairment losses due to fluctuations in market prices continue to occur in practice. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities 13,500 6,500」
An impairment loss on investment securities of ¥6.5 million was recognized during the cumulative second quarter of the current consolidated fiscal year, meaning that impairment losses due to fluctuations in market prices actually occurred again, following the previous fiscal year. - FY2019MaterialisedAnnual report
「Investment securities consist of shares and other instruments classified as other securities and are exposed to the risk of fluctuations in market prices.」
The risk of fluctuations in the market prices of investment securities was disclosed separately for the first time, and an impairment loss on investment securities of ¥13.5 million was recognized in the fiscal year.