Application of IFRS 16 “Leases” to Certain Overseas Consolidated Subsidiaries
First written in FY2020-Q1. . Latest entry: FY2020-Q3.
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- FY2020-Q3Update to the impact of applying IFRS 16Annual report
「As a result, at the end of the current third quarter consolidated accounting period, lease assets included in “Other” under “Property, plant and equipment” increased by ¥1,294 million, current lease liabilities included in “Other” under “Current liabilities” increased by ¥553 million, and non-current lease liabilities included in “Other” under “Non-current liabilities” increased by ¥760 million.」
Certain overseas consolidated subsidiaries continued applying IFRS 16 “Leases.” At the end of the third quarter, lease assets had increased by ¥1,294 million, current lease liabilities by ¥553 million and non-current lease liabilities by ¥760 million. - FY2020-Q2Update to the impact of applying IFRS 16Annual report
「As a result, at the end of the current second quarter consolidated accounting period, lease assets included in “Other” under “Property, plant and equipment” increased by ¥1,352 million, current lease liabilities included in “Other” under “Current liabilities” increased by ¥534 million, and non-current lease liabilities included in “Other” under “Non-current liabilities” increased by ¥830 million.」
Certain overseas consolidated subsidiaries continued applying IFRS 16, updating the amounts of lease assets and lease liabilities recognized at the end of the second quarter. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the current first quarter consolidated accounting period. As a result, lessees generally recognize all leases as assets and liabilities on the quarterly consolidated balance sheet. Accordingly, at the end of the current first quarter consolidated accounting period, lease assets included in “Other” under “Property, plant and equipment” increased by ¥1,528 million, current lease liabilities included in “Other” under “Current liabilities” increased by ¥550 million, and non-current lease liabilities included in “Other” under “Non-current liabilities” increased by ¥985 million.」
Certain overseas consolidated subsidiaries applied IFRS 16 from the first quarter, recognizing ¥1,528 million in lease assets, ¥550 million in current lease liabilities and ¥985 million in non-current lease liabilities.