Consolidation and Equity-Method Accounting for Affiliates Following the JFE Water Business Integration
First written in FY2024-Q3. . Latest entry: FY2024.
No other company in this theme has enough history to compare yet.
- FY2024Scope of consolidation and equity-method accounting updatedAnnual report
「JFEエンジニアリング株式会社との事業統合に伴い、月島ジェイアクアサービス機器株式会社の他PFI・DBO事業等の特別目的会社（SPC）７社を当連結会計年度より連結の範囲に含めております。また、持分法適用の範囲の重要な変更として、浜松ウォーターシンフォニー株式会社を持分法の適用の範囲に含めております。」
JFE水事業統合に伴い、SPC7社の連結と浜松ウォーターシンフォニーの持分法適用を年度実績として開示している。 - FY2024-Q3First statedAnnual report
「Beginning with the third quarter consolidated accounting period, in connection with the business integration with JFE Engineering Corporation, we included Tsukishima J Aqua Service Equipment Co., Ltd. (renamed from JFE Aqua Service Equipment Co., Ltd. on 1 October 2023) and 7 other special-purpose companies for PFI, DBO and other businesses within the scope of consolidation. In addition, Tsukishima Techno Maintenance Service Co., Ltd., a consolidated subsidiary, changed its name to Tsukishima J Techno Maintenance Service Co., Ltd. on 1 October 2023. As a material change in the scope of application of the equity method, we included Hamamatsu Water Symphony Co., Ltd. within that scope.」
The JFE water business integration resulted in the consolidation of the successor to JFE Aqua Service Equipment and 7 SPCs for PFI and DBO businesses, and the addition of Hamamatsu Water Symphony to the equity-method scope.