Impairment losses due to declines in the fair value of fixed assets and deterioration in business profitability
First written in FY2016. 2 of 4 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2020: 68 of 116 companies on the "Worse" side.
- FY2023DroppedAnnual reportNo specific disclosure of impairment losses owing to declines in the fair value of property, plant and equipment or deterioration in profitability could be identified among the business risks for the fiscal year.
- FY2018RestatedAnnual report
「If the fair value of the Group's property, plant and equipment declines substantially or business profitability deteriorates, impairment losses on property, plant and equipment could arise through the application of impairment accounting and affect the Group's financial condition and operating results.」
The Group continues to disclose the risk of impairment losses owing to declines in the fair value of property, plant and equipment or deterioration in profitability. It stated that no impairment losses were applicable to the reportable segments. - FY2017RestatedAnnual report
「If the fair value of the Group's property, plant and equipment declines substantially or business profitability deteriorates, impairment losses on property, plant and equipment could arise through the application of impairment accounting and affect the Group's financial condition and operating results.」
The Group continues to disclose the risk of impairment losses owing to declines in the fair value of property, plant and equipment or deterioration in profitability. No segment impairment losses were applicable for the fiscal year. - FY2016First statedAnnual report
「If the fair value of the Group's property, plant and equipment declines substantially or business profitability deteriorates, impairment losses on property, plant and equipment could arise through the application of impairment accounting and affect the Group's financial condition and operating results.」
The disclosure stated that impairment losses could arise from declines in the fair value of property, plant and equipment or deterioration in business profitability. No impairment losses were applicable for the current period.