Separate presentation of financial statement line items due to increased quantitative materiality
First written in FY2024-Q1. 2 of 6 entries say "Restated". Latest entry: FY2026.
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- FY2026AdvancedAnnual report
「In the previous fiscal year, impairment losses on fixed assets had been presented under subsidy income within extraordinary income, although they had previously been classified as extraordinary losses. Because their materiality has increased, they are presented separately from the current fiscal year.」
Because of increased materiality, impairment losses on fixed assets, taxes and dues, and subsidy-related items in the statement of cash flows were changed to separate presentation or gross presentation. The clarity and classification of the presentation have been further improved. - FY2025-H1AdvancedAnnual report
「Contract liabilities, which had previously been included in other under current liabilities, are presented separately from the current interim accounting period to improve clarity.」「Changes in contract liabilities, which had previously been included in other under cash flows from operating activities, are presented separately from the current interim accounting period to improve clarity.」
The presentation was changed so that contract liabilities are presented separately under current liabilities on the balance sheet and in the statement of cash flows. - FY2024Separate presentation of contract liabilitiesAnnual report
「Contract liabilities, which had previously been included in changes in other liabilities under cash flows from operating activities, are presented separately from the current fiscal year because their materiality has increased.」
In addition to electronic receivables and electronic payables, changes in contract liabilities were presented separately in the statement of cash flows because their materiality had increased. - FY2024-Q3RestatedAnnual report
「Electronic receivables, which had previously been included in electronic receivables, notes and accounts receivable, and contract assets under current assets, and electronic payables, which had previously been included in notes and accounts payable under current liabilities, are presented separately from the first quarter because their materiality has increased.」
The change in presentation under which electronic receivables and electronic payables are presented separately from the first quarter continues to be disclosed. - FY2024-Q2RestatedAnnual report
「Electronic receivables, which had previously been included in electronic receivables, notes and accounts receivable, and contract assets under current assets, and electronic payables, which had previously been included in notes and accounts payable under current liabilities, are presented separately from the first quarter because their materiality has increased.」
The change in presentation under which electronic receivables and electronic payables are presented separately from the first quarter continues to be disclosed. - FY2024-Q1First statedAnnual report
「Electronic receivables, which had previously been included in electronic receivables, notes and accounts receivable, and contract assets under current assets, and electronic payables, which had previously been included in notes and accounts payable under current liabilities, are presented separately from the first quarter of the current fiscal year because their materiality has increased.」「Employee secondment charges, which had previously been included in other under non-operating income, and foreign exchange losses, which had previously been included in other under non-operating expenses, are presented separately from the first quarter of the current fiscal year because their materiality has increased.」
Electronic receivables, electronic payables, employee secondment charges and foreign exchange losses were presented separately in the financial statements from the first quarter because their materiality had increased. The comparative period was reclassified to reflect the change in presentation.