Recognition of right-of-use assets and lease liabilities under IFRS 16
First written in FY2020-Q1. 12 of 16 entries say "Advanced", first in FY2021-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
16 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Acquisitions 848 2,039 1,621 — 4,508」
Under IFRS 16, property, plant and equipment and other assets acquired during the current consolidated fiscal year totaled ¥4,508 million, of which acquisitions of right-of-use assets totaled ¥1,621 million. - FY2025AdvancedAnnual report
「Acquisitions 264 248 1,625 — 2,137」
Under IFRS 16, property, plant and equipment, including right-of-use assets, acquired in FY2025 totaled ¥2,137 million, of which acquisitions of right-of-use assets totaled ¥1,625 million. - FY2025-H1AdvancedAnnual report
「For reference, the financial position at the end of the interim accounting period under IFRS is as follows. This was primarily due to cash and cash equivalents of ¥6,589 million and a ¥635 million increase in property, plant and equipment resulting from increases in right-of-use assets and other items.」
Under IFRS 16, property, plant and equipment increased by ¥635 million during the interim accounting period due to increases in right-of-use assets and other items, and lease liabilities also increased. - FY2024AdvancedAnnual report
「Capital expenditures for the acquisition of property, plant and equipment associated with the relocation of the head office and other matters: ¥3,632 million」
Capital investment, including leases and right-of-use assets, progressed in connection with the relocation of the head office. Under IFRS, property, plant and equipment totaled ¥11,949 million, while acquisitions of right-of-use assets totaled ¥8,705 million. - FY2024-Q3AdvancedAnnual report
「During the nine months ended the third quarter, property, plant and equipment (right-of-use assets) increased by ¥7,717 million as the lease term for the building and ancillary facilities of the head office commenced, among other factors.」
Under IFRS 16, right-of-use assets increased by ¥7,717 million in connection with the commencement, among other matters, of the lease term for the head office. - FY2024-Q2AdvancedAnnual report
「During the six months ended the second quarter, property, plant and equipment (right-of-use assets) increased by ¥7,737 million as the lease term for the building and ancillary facilities of the head office commenced, among other factors.」
Under IFRS 16, right-of-use assets increased by ¥7,737 million in connection with the commencement, among other matters, of the lease term for the head office. - FY2023AdvancedAnnual report
「At the end of the current fiscal year, the contractual amount of material leases that had been contracted but had not yet commenced was ¥8,536 million.」
Under IFRS 16, a newly disclosed item was that material leases for the head office and other properties had been contracted but had not yet commenced, with a value of ¥8,536 million. - FY2023-Q3AdvancedAnnual report
「During the six months ended the second quarter, property, plant and equipment (right-of-use assets) increased by ¥884 million as the lease term for the building and ancillary facilities of the head office commenced, among other factors.」
Under IFRS 16, right-of-use assets increased by ¥884 million in connection with the commencement, among other matters, of the lease term for the head office. - FY2023-Q2AdvancedAnnual report
「During the six months ended the second quarter, property, plant and equipment (right-of-use assets) increased by ¥884 million as the lease term for the building and ancillary facilities of the head office commenced, among other factors.」
Under IFRS 16, right-of-use assets increased by ¥884 million in connection with the commencement, among other matters, of the lease term for the head office. - FY2023-Q1AdvancedAnnual report
「During the three months ended the first quarter, property, plant and equipment (right-of-use assets) increased by ¥505 million as the lease term for the building and ancillary facilities of the head office commenced.」
Under IFRS 16, the lease term for the head office commenced, resulting in a ¥505 million increase in right-of-use assets. - FY2021-Q3AdvancedAnnual report
「During the nine months ended the third quarter, property, plant and equipment (right-of-use assets) increased by ¥1,695 million in connection with the renewal, among other matters, of the lease agreement for the building and ancillary facilities of the head office.」
Under IFRS 16, right-of-use assets increased by ¥1,695 million in connection with the renewal, among other matters, of the head office lease agreement. - FY2021-Q2AdvancedAnnual report
「During the six months ended the second quarter, property, plant and equipment (right-of-use assets) increased by ¥1,405 million as a result of renewing the lease agreement for the building and ancillary facilities of the head office.」
Under IFRS 16, right-of-use assets increased by ¥1,405 million in connection with the renewal of the head office lease agreement. - FY2020RestatedAnnual report
「The Company has applied IFRS 16, “Leases” (published in January 2016; hereinafter, “IFRS 16”), from the current fiscal year.」
The Company recognized ¥649 million in right-of-use assets and ¥553 million in lease liabilities as a result of applying IFRS 16, and recorded ¥581 million in lease liability repayments as cash flows from financing activities. - FY2020-Q3RestatedAnnual report
「The Company has applied IFRS 16, Leases, published in January 2016, from the first quarter.」
The application of IFRS 16 continues, with disclosed effects at the end of the third quarter including ¥413 million in right-of-use assets and ¥379 million in lease liabilities. - FY2020-Q2RestatedAnnual report
「The Company has applied IFRS 16, Leases, published in January 2016, from the first quarter.」
The Company continues to apply IFRS 16, and disclosed balances including right-of-use assets of ¥527 million and lease liabilities of ¥494 million at the end of the second quarter, as well as the impact on cash flows. - FY2020-Q1First statedAnnual report
「The Company has applied IFRS 16, Leases, published in January 2016, from the current first quarter.」
From the current first quarter, the Company applied IFRS 16 and recognized right-of-use assets and lease liabilities. The disclosure states that lease liabilities at the start of application were ¥782 million and right-of-use assets at the end of the current first quarter were ¥667 million.