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Musashi Seimitsu Industry (7220) · PolicyFirst stated

Fair Value Measurement of Investments in Partnerships and Similar Entities under the Revised Practical Guidance on Financial Instruments

First written in FY2027-H1. . Latest entry: FY2027-H1.

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Application of the Revised Practical Guidelines for Financial InstrumentsA theme 2 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2027-H1First statedAnnual report

    「We have applied the Practical Guidelines on Accounting for Financial Instruments (Transfer Guideline No. 9, 11 March 2025; hereinafter, the “amended Practical Guidelines on Accounting for Financial Instruments”) from the beginning of the current interim consolidated accounting period. Accordingly, under paragraph 132-2 of the amended guidelines, unquoted shares included in the underlying assets of partnerships and similar entities that meet the requirements specified in that paragraph, excluding shares of our subsidiaries and associates, are measured at fair value as the basis for accounting for investments in partnerships and similar entities.」

    We have applied the amended Practical Guidelines on Accounting for Financial Instruments from the beginning of the current interim consolidated accounting period and changed the accounting treatment for certain investments in partnerships and similar entities to measure unquoted shares included in their underlying assets at fair value. The impact on the interim consolidated financial statements is described as immaterial.
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Fair Value Measurement of Investments in Partnerships and Similar Entities under the Revised Practical Guidance on Financial Instruments | MUSASHI SEIMITSU INDUSTRY CO.,LTD. (7220) | Komori