Commencement of Fair Value Disclosures for Financial Instruments in Response to Rising Market Interest Rates
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 9 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「In the previous consolidated fiscal year, the fair values of financial assets and financial liabilities approximated their carrying amounts on the consolidated statement of financial position. However, because the rise in market interest rates and the impact of raising interest rates for business partners created differences between carrying amounts and fair values, the company has disclosed fair values from the current consolidated fiscal year.」
In response to differences between carrying amounts and fair values resulting from the rise in market interest rates and other factors, the company has continued to disclose the fair values of financial receivables, borrowings and financial guarantee contracts for the full fiscal year. - FY2026-H1First statedAnnual report
「In the previous consolidated fiscal year, the fair values of financial assets and financial liabilities approximated their carrying amounts on the consolidated statement of financial position. However, because the rise in market interest rates and the impact of raising interest rates for business partners created differences between carrying amounts and fair values, the company has disclosed fair values from the current interim consolidated accounting period.」
Because the rise in market interest rates and increases in interest rates charged to business partners created differences between carrying amounts and fair values, the company began disclosing fair values from the current interim consolidated accounting period.