Impairment of Securities and Determination Criteria
First written in FY2023-Q3. 3 of 7 entries say "Mitigated", first in FY2024. Latest entry: FY2026.
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- FY2026MitigatedAnnual report
「There were no impairment losses during the current consolidated fiscal year. Securities are subject to impairment if, at the end of the period, their market value has declined by 30% or more from their carrying value, while securities with a decline of 50% or more are impaired across the board.」
There were no impairment losses on securities during the current fiscal year. The criteria remain in place under which securities with a decline of 30% or more are subject to impairment and those with a decline of 50% or more are impaired across the board. - FY2026-H1MitigatedAnnual report
「There were no impairment losses during the current interim consolidated accounting period. Securities are subject to impairment if, at the end of the interim consolidated accounting period or the consolidated fiscal year, their market value has declined by 30% or more from their carrying value, while securities with a decline of 50% or more are impaired across the board.」
There were no impairment losses on securities during the current interim consolidated accounting period. The criteria remain in place under which securities with a market value decline of 30% or more from carrying value are subject to impairment and those with a decline of 50% or more are impaired across the board. - FY2025-H1Impairment losses on securities recognized againAnnual report
「The amount of impairment losses recognized during the current interim consolidated accounting period was ¥16 million (bonds: ¥16 million). Securities are subject to impairment if, at the end of the interim consolidated accounting period or the consolidated fiscal year, their market value has declined by 30% or more from their carrying value, while securities with a decline of 50% or more are impaired across the board.」
The Bank recognized ¥16 million in impairment losses on bonds during the current interim consolidated accounting period. The criteria remain in place under which securities with a decline of 30% or more from carrying value are subject to impairment and those with a decline of 50% or more are impaired across the board. - FY2024MitigatedAnnual report
「There were no impairment losses during the current consolidated fiscal year. Securities are subject to impairment if, at the end of the period, their market value has declined by 30% or more from their carrying value, while securities with a decline of 50% or more are impaired across the board.」
There were no impairment losses on securities during the current consolidated fiscal year. The criteria remain in place under which securities with a decline of 30% or more are subject to impairment and those with a decline of 50% or more are impaired across the board. - FY2024-Q3No impairment losses on securities during the quarterAnnual report
「There were no impairment losses during the cumulative third-quarter period. Securities are subject to impairment if, at the end of the period, their market value has declined by 30% or more from their carrying value, while securities with a decline of 50% or more are impaired across the board. Securities with a decline of 30% or more but less than 50% are assessed for impairment based on prescribed criteria that take ratings and other factors into account.」
There were no impairment losses on securities during the cumulative third-quarter period. The criteria remain in place under which securities with a decline of 30% or more are subject to impairment and those with a decline of 50% or more are impaired across the board. - FY2024-Q1Recognition of Losses on Shares and Other SecuritiesAnnual report
「Write-downs of stocks and other securities - ¥ million ¥47 million」
The Bank recognized ¥47 million in write-downs of stocks and other securities during the cumulative first-quarter period. No such amount was recognized during the cumulative first-quarter period of the previous fiscal year. - FY2023-Q3First statedAnnual report
「The amount of impairment losses recognized during the cumulative third-quarter period was ¥263 million (equity securities: ¥263 million). Securities are subject to impairment if, at the end of the period, their market value has declined by 30% or more from their carrying value, while securities with a decline of 50% or more are impaired across the board. Securities with a decline of 30% or more but less than 50% are assessed for impairment based on prescribed criteria that take ratings and other factors into account.」
The Bank recognized ¥263 million in impairment losses on securities during the cumulative third-quarter period. It disclosed criteria under which securities with a market value decline of 30% or more from carrying value are subject to impairment, those with a decline of 50% or more are impaired across the board, and those with a decline of 30% or more but less than 50% are assessed based on ratings and other factors.