Forward exchange contracts and application of hedge accounting
First written in FY2024-Q2. 2 of 4 entries say "Restated". Latest entry: FY2025.
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- FY2025RestatedAnnual report
「The Group uses foreign exchange contracts to hedge foreign exchange risk and applies hedge accounting to transactions that meet the requirements for its application.」
The Group continues to apply its policy on foreign exchange contracts and hedge accounting. - FY2024AdvancedAnnual report
「From the current fiscal year, the Group has applied hedge accounting to transactions that meet the requirements for its application.」
The Group entered into transactions for which hedge accounting was applied in relation to foreign exchange contracts and recognized ¥11 million in the cash flow hedge reserve. - FY2024-Q3RestatedAnnual report
「The Group has applied hedge accounting using forward exchange contracts as hedging instruments since the first quarter of the fiscal year, whereas hedge accounting was not applied before then.」
There has been no change in the policy of applying hedge accounting since the first quarter. - FY2024-Q2First statedAnnual report
「The Group has applied hedge accounting using forward exchange contracts as hedging instruments since the first quarter of the fiscal year, whereas hedge accounting was not applied before then.」
The Group states that it has applied hedge accounting using forward exchange contracts as hedging instruments since the first quarter.