Separate presentation of operating cash flow items
First written in FY2024-Q1. 1 of 2 entries say "Advanced", first in FY2024. Latest entry: FY2024.
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- FY2024AdvancedAnnual report
「The decrease (increase) in other financial assets and the increase (decrease) in other financial liabilities, which were included in “Other” under cash flows from operating activities in the previous consolidated fiscal year, have been presented separately since the current consolidated fiscal year because they became quantitatively material.」
Other financial assets and other financial liabilities in operating cash flows became separate line items because their amounts became quantitatively material, and the prior-year figures were reclassified. - FY2024-Q1First statedAnnual report
「The change in other financial assets and liabilities (net), which was included in “Other” under cash flows from operating activities for the previous first quarter, has been presented separately since the first quarter of the current fiscal year because it became quantitatively material.」
Because the change in other financial assets and liabilities (net) became quantitatively material, its presentation was changed to a separate line item in cash flows from operating activities.