Classification as a Type I Financial Instruments Business and Change in the Description of the Securities-Related Business
First written in FY2022-Q3. 6 of 8 entries say "Restated". Latest entry: FY2025.
No other company in this theme has enough history to compare yet.
- FY2025RestatedAnnual report
「As the company became subject to Type I Financial Instruments Business classified as securities-related business from the current consolidated fiscal year, it prepares its consolidated financial statements in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. and the Rules for Uniform Accounting for Securities-Related Businesses.」
The company continues to apply the accounting presentation and disclosure framework for Type I Financial Instruments Business and securities-related business. - FY2024RestatedAnnual report
「As the company became subject to Type I Financial Instruments Business classified as securities-related business from the current consolidated fiscal year, it prepares its consolidated financial statements in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. and the Rules for Uniform Accounting for Securities-Related Businesses.」
The company continues to apply the accounting presentation and disclosure framework for Type I Financial Instruments Business and securities-related business. - FY2024-Q2RestatedAnnual report
「The company's quarterly consolidated financial statements are prepared in accordance with the Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), and, pursuant to Articles 61 and 82 thereof, in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. (Cabinet Office Ordinance No. 52 of 2007) and the Rules for Uniform Accounting for Securities-Related Businesses (self-regulatory rules of the Japan Securities Dealers Association dated 14 November 1974).」
The company continues to apply to its quarterly consolidated financial statements the accounting presentation and disclosure framework for Type I Financial Instruments Business and securities-related business. - FY2024-Q1RestatedAnnual report
「The company's quarterly consolidated financial statements are prepared in accordance with the Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), and, pursuant to Articles 61 and 82 thereof, in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. (Cabinet Office Ordinance No. 52 of 2007) and the Rules for Uniform Accounting for Securities-Related Businesses (self-regulatory rules of the Japan Securities Dealers Association dated 14 November 1974).」
The company continues to apply to its quarterly consolidated financial statements the accounting presentation and disclosure framework for Type I Financial Instruments Business and securities-related business. - FY2023RestatedAnnual report
「As the company became subject to Type I Financial Instruments Business classified as securities-related business from the current consolidated fiscal year, it prepares its consolidated financial statements in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. and the Rules for Uniform Accounting for Securities-Related Businesses.」
The company continues to apply throughout the fiscal year the accounting presentation and disclosure framework for Type I Financial Instruments Business and securities-related business. - FY2023-Q1RestatedAnnual report
「The company's quarterly consolidated financial statements are prepared in accordance with the Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), and, pursuant to Articles 61 and 82 thereof, in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. (Cabinet Office Ordinance No. 52 of 2007) and the Rules for Uniform Accounting for Securities-Related Businesses (self-regulatory rules of the Japan Securities Dealers Association dated 14 November 1974).」
The company continues to apply the accounting presentation and disclosure framework for Type I Financial Instruments Business classified as securities-related business to its quarterly consolidated financial statements. - FY2022Applied for the full fiscal yearAnnual report
「As the company became subject to Type I Financial Instruments Business classified as securities-related business from the current consolidated fiscal year, it prepares its consolidated financial statements in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. and the Rules for Uniform Accounting for Securities-Related Businesses.」
The accounting presentation and disclosure framework applicable to Type I Financial Instruments Business classified as securities-related business was applied for the full fiscal year, with changes to the presentation categories for customer segregation management trusts, derivatives transactions and deposits received as collateral, among others. - FY2022-Q3First statedAnnual report
「From the current third-quarter consolidated accounting period, the company became subject to Type I Financial Instruments Business classified as securities-related business. Accordingly, it prepares its quarterly consolidated financial statements in accordance with the Cabinet Office Ordinance on Financial Instruments Business, etc. (Cabinet Office Ordinance No. 52 of 2007) and the Rules for Uniform Accounting for Securities-Related Businesses (self-regulatory rules of the Japan Securities Dealers Association dated 14 November 1974).」
From the current third-quarter consolidated accounting period, the company has been treated as a Type I Financial Instruments Business classified as securities-related business, resulting in changes to the account classifications and presentation methods in its quarterly consolidated financial statements.