Reclassification of fund business revenue as operating revenue
First written in FY2025-H1. 3 of 4 entries say "Restated". Latest entry: 2026-06-15.
No other company in this theme has enough history to compare yet.
- 2026-06-15RestatedPresentation materials on financial results
「Changed the presentation of income and expenses related to exits by fund investees from non-operating income and expenses to revenue.」
Reiterated the method of presenting income and expenses related to exits by fund investees as revenue. - FY2026-H1RestatedAnnual report
「その他の収益は、「収益認識に関する会計基準」の適用範囲外から生じた収益であります。」
ファンド事業の収益を収益認識会計基準の適用範囲外のその他の収益として表示する方法を継続。 - 2026-03-17RestatedEarnings
「We changed the accounting presentation so that proceeds from the sale of operating investment securities and dividends received are recorded as revenue, the carrying value of securities sold and costs related to the sales are recorded as cost of sales, and fund operating expenses are recorded as selling, general and administrative expenses.」
Continued presenting fund business revenue and expenses within operating revenue and expenses. - FY2025-H1First statedAnnual report
「当該変更に伴い、従来はファンド運営費用や売却損益を営業外損益に計上する方法によっておりましたが、当中間連結会計期間より営業投資有価証券の売却額及び配当金の受取額を売上高、売却した有価証券の帳簿価額及び売却に係る費用を売上原価、ファンド運営費用を販売費及び一般管理費に計上する方法に変更しております。」
ファンド事業の独立セグメント化に伴い、株式売却額・配当金を売上高、売却原価等を売上原価、ファンド運営費用を販売費及び一般管理費へ計上する表示方法に変更した。