Market Risk of Financial Assets Held on Own Account
First written in FY2016. 15 of 26 entries say "Materialised", first in FY2019-Q3. Latest entry: 2026-04-24.
The whole theme swung hardest in 2019: 53 of 135 companies on the "Worse" side.
- 2026-04-24MitigatedEarnings
「The company recorded gains on sales of investment securities of ¥119 million as extraordinary income, up 35.5% year on year.」
No valuation losses on investment securities were recorded during the fiscal year, while gains on sales were recorded. The impact of losses caused by market movements in financial assets held for the company’s own account therefore eased during the fiscal year. - FY2026-H1MitigatedAnnual report
「During the interim accounting period, investments and other assets increased by ¥274 million due to gains in the value of investment securities and other factors, compared with an increase of ¥122 million in the same period of the previous year. In addition, tangible fixed assets increased by ¥145 million due to renovations at the Yayoi Branch, compared with a decrease of ¥33 million in the same period of the previous year. As a result, fixed assets increased by ¥419 million, compared with an increase of ¥99 million in the same period of the previous year.」
Investments and other assets increased by ¥274 million due to gains in the value of investment securities and other factors. Unlike the situation in the previous interim period, no impairment loss due to market fluctuations was recognized, and the impact of market risk in financial assets held for own account on asset declines eased during the current interim period. - FY2025MaterialisedAnnual report
「Gain (loss) on valuation of investment securities (△ indicates a gain) 1,995」
In connection with market fluctuations in financial assets held for own account, an impairment loss on investment securities of ¥4,982 thousand was recognized during the fiscal year. Meanwhile, a gain on the sale of investment securities of ¥88 million was also recognized. - FY2025-H1MaterialisedAnnual report
「Impairment loss on investment securities 518 4,160」
An impairment loss on investment securities of ¥4,160 thousand was recognized during the interim accounting period, resulting in a loss from market price fluctuations in financial assets held for own account. - FY2024MaterialisedAnnual report
「Gain (loss) on valuation of investment securities (△ indicates a gain) 1,995」
A ¥1,995 thousand impairment loss was recognized during the fiscal year on investment securities exposed to market price fluctuations. - FY2024-Q3MaterialisedAnnual report
「Impairment loss on investment securities — 578」
An impairment loss on investment securities of ¥578 thousand was recognized during the cumulative third-quarter period, resulting in a loss from market fluctuations in financial assets held for own account. - FY2024-Q1MitigatedAnnual report
「During the cumulative first-quarter period, tangible fixed assets decreased by ¥51 million in the absence of major capital expenditures, while investments and other assets increased by ¥128 million due to gains in the value of investment securities and other factors. As a result, fixed assets increased by ¥75 million.」
Fixed assets increased by ¥75 million due to gains in the value of investment securities and other factors, improving from the previous period's decline in fixed assets caused by declines in the value of investment securities. Meanwhile, an impairment loss on investment securities of ¥574 thousand was also recognized. - FY2023-Q3MaterialisedAnnual report
「During the cumulative third-quarter period, fixed assets decreased by ¥49 million as a result of declines in the value of investment securities, with no major capital expenditures during the period.」
Fixed assets decreased by ¥49 million due to declines in the value of investment securities, and the impact of market fluctuations in financial assets held for own account actually materialized. - FY2023-Q2MaterialisedAnnual report
「Impairment loss on investment securities — 1,700」
A ¥1,700 thousand impairment loss due to a decline in the value of investment securities was recognized during the cumulative second-quarter period. - FY2023-Q1MaterialisedAnnual report
「Impairment loss on investment securities 4,475 2,115」
A ¥2,115 thousand impairment loss on investment securities was recognized during the cumulative first-quarter period. Although this was down from ¥4,475 thousand in the same period of the previous year, an impairment loss due to market price fluctuations still occurred. - FY2022MaterialisedAnnual report
「Extraordinary income was ¥3 million, including gains on the sale of investment securities, up 35.9% year on year. Extraordinary losses were ¥6 million, including impairment losses on investment securities, down 22.3%.」
An ¥6 million impairment loss and other losses were recognized during the fiscal year on investment securities exposed to market price fluctuations. - FY2022-Q3MaterialisedAnnual report
「Impairment loss on investment securities — 5,550」
A ¥5,550 thousand impairment loss due to a decline in the value of investment securities was recognized during the cumulative third-quarter period. - FY2022-Q1MaterialisedAnnual report
「Impairment loss on investment securities — 4,475」
A ¥4,475 thousand impairment loss due to a decline in the value of investment securities was recognized during the cumulative first-quarter period. - FY2021MitigatedAnnual report
「Meanwhile, investments and other assets increased by ¥261 million due to gains in the value of investment securities, compared with a decrease of ¥77 million in the previous fiscal year. As a result, fixed assets increased by ¥322 million, compared with a decrease of ¥116 million in the previous fiscal year.」
Fixed assets increased due to gains in the value of investment securities, improving from the decline recorded in the previous fiscal year. - FY2021-Q3MitigatedAnnual report
「During the cumulative third-quarter period, there were no major capital expenditures, while fixed assets increased by ¥237 million due to gains in the value of investment securities and other factors.」
Fixed assets increased due to gains in the value of investment securities and other factors, improving from the periods in which declines and impairment losses had been disclosed in the past. - FY2021-Q2MitigatedAnnual report
「Fixed assets decreased by ¥116 million in the previous fiscal year, but increased by ¥137 million during the cumulative second-quarter period, as there were no major capital expenditures and gains in the value of investment securities and other factors contributed to the increase.」
Fixed assets increased due to gains in the value of investment securities and other factors, improving from the decline in the previous fiscal year and the period in which impairment losses had been disclosed in the past. - FY2021-Q1MitigatedAnnual report
「Fixed assets decreased by ¥116 million in the previous fiscal year, but increased by ¥70 million during the cumulative first-quarter period, as there were no major capital expenditures and gains in the value of investment securities and other factors contributed to the increase.」
Fixed assets increased due to gains in the value of investment securities and other factors, improving from the decline recorded in the previous fiscal year. - FY2020MaterialisedAnnual report
「Extraordinary income was ¥3 million, including gains on the sale of investment securities, compared with ¥0 million in the same period of the previous year. Extraordinary losses were ¥8 million, including impairment losses on investment securities, up 83.7% year on year.」
An ¥8 million impairment loss and other losses were actually recognized during the fiscal year on investment securities exposed to market price fluctuations. - FY2020-Q3MitigatedAnnual report
「Although tangible and intangible fixed assets both decreased during the cumulative third-quarter period due to the absence of major capital expenditures, fixed assets increased by ¥85 million as a result of gains in the value of investment securities and other factors, compared with an increase of ¥42 million in the previous fiscal year.」
Fixed assets increased due to gains in the value of investment securities, marking a change from the declines and impairment losses disclosed through the previous quarter. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities — 7,902」
A ¥7,902 thousand impairment loss due to a decline in the value of investment securities was recognized during the cumulative second-quarter period. - FY2020-Q1MaterialisedAnnual report
「Impairment loss on investment securities — 8,046」
An ¥8 million impairment loss due to a decline in the value of investment securities was recognized in the first quarter. - FY2019MaterialisedAnnual report
「Fixed assets increased by ¥42 million due to declines in the value of investment securities and other factors.」
A decline in the value of investment securities was actually disclosed as a factor limiting the increase in fixed assets. - FY2019-Q3MaterialisedAnnual report
「Fixed assets decreased by ¥44 million due to declines in the value of investment securities.」
A decline in the value of investment securities held for own account actually resulted in a decrease in fixed assets, and the amount was disclosed. - FY2018Specific market-loss scenario for EBAnnual report
「For example, if the creditworthiness of the issuer and the underlying security deteriorates significantly during the offering period following the execution of a purchase agreement for EB, losses may arise if the resulting unsold inventory is resold at a price substantially below the purchase price.」
A specific loss scenario was added for the market risk of financial assets held for own account, involving the resale of unsold EB inventory at a low price. - FY2017RestatedAnnual report
「For its own account, the Company holds financial assets exposed to risks associated with fluctuations in share prices, bond prices, interest rates, foreign exchange rates and other market prices.」
The risk of market price fluctuations in financial assets held for own account is disclosed again. - FY2016First statedAnnual report
「For its own account, the Company holds financial assets exposed to risks associated with fluctuations in share prices, bond prices, interest rates, foreign exchange rates and other market prices.」
The risk of market price fluctuations in financial assets held for own account is explicitly disclosed.