Risk of declines in the share prices of securities held
First written in FY2018. 1 of 3 entries say "Materialised", first in FY2021. Latest entry: FY2024.
The whole theme swung hardest in 2019: 65 of 141 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「We will review the appropriate level of securities holdings every year.」
The company continues to review the risk of declines in the fair value of securities held and its policy of reviewing its holdings annually. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, the company conducted impairment accounting and recorded a valuation loss on investment securities of ¥139 million.」
The risk of declines in the share prices of securities held materialized as a ¥139 million valuation loss on investment securities. - FY2018First statedAnnual report
「If the fair value of such securities and other financial instruments declines materially at the end of the fiscal year, this may affect the group's operating results and financial position through the recognition of valuation losses in accordance with the group's criteria, unless the decline is deemed likely to recover.」
The company states that declines in the fair value of financial assets held may result in valuation losses and affect operating results and financial position.