Internal control deficiencies and disclosure risk
First written in FY2018. 2 of 3 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 4 of 12 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If an unexpected problem or other event occurs, unforeseen losses, litigation, or some form of action or sanction by a supervisory authority may arise, potentially requiring the company to report a material weakness in internal controls over financial reporting that should be disclosed.」
The risk of losses, litigation, administrative action and disclosure of material weaknesses resulting from unexpected internal control issues remains. - FY2021RestatedAnnual report
「If an unexpected problem or other event occurs, unforeseen losses, litigation, or some form of action or sanction by a supervisory authority may arise, potentially requiring the company to report a material weakness in internal controls over financial reporting that should be disclosed.」
The risk of losses, litigation, administrative action and disclosure of material weaknesses resulting from unexpected internal control issues remains. - FY2018First statedAnnual report
「If an unexpected problem or other event occurs, unforeseen losses, litigation, or some form of action or sanction by a supervisory authority may arise, potentially requiring the company to report a material weakness in internal controls over financial reporting that should be disclosed.」
Describes the possibility that unexpected internal control issues could lead to losses, litigation, administrative action or disclosure of a material weakness.