Absorption merger of a Chinese affiliate and change in the scope of equity-method application
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
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- FY2017RestatedAnnual report
「An absorption merger aimed at strengthening the management base in China, with 凱迩必機械工業（鎮江）有限公司 as the surviving company and 凱迩必液圧工業（鎮江）有限公司 as the absorbed company」
The annual disclosure continues to describe the strengthening of the management base through absorption mergers of Chinese and domestic affiliates, and changes in the scope of equity-method application. - FY2017-Q3RestatedAnnual report
「凱迩必液圧工業(鎮江)有限公司 was excluded from the scope of consolidation during the first-quarter consolidated accounting period as a result of its absorption merger with 凱迩必機械工業(鎮江)有限公司 as the surviving company. KYB-CADAC株式会社 was excluded from the scope of consolidation during the first-quarter consolidated accounting period as a result of its absorption merger with KYB-YS株式会社 as the surviving company. There was no substantive change in the scope of consolidation resulting from the absorption mergers of these consolidated subsidiaries. 常州朗鋭凱迩必減振技術有限公司 was included in the scope of equity-method application from the first-quarter consolidated accounting period.」
The absorption mergers of Chinese affiliates and other companies conducted in the first quarter, and the start of equity-method application, continue to be disclosed. - FY2017-Q2First statedAnnual report
「凱迩必液圧工業(鎮江)有限公司 was excluded from the scope of consolidation during the first-quarter consolidated accounting period as a result of its absorption merger with 凱迩必機械工業(鎮江)有限公司 as the surviving company. KYB-CADAC株式会社 was excluded from the scope of consolidation during the first-quarter consolidated accounting period as a result of its absorption merger with KYB-YS株式会社 as the surviving company. There was no substantive change in the scope of consolidation resulting from the absorption mergers of these consolidated subsidiaries. 常州朗鋭凱迩必減振技術有限公司 was included in the scope of equity-method application from the first-quarter consolidated accounting period.」
The disclosure describes the rationalization of the scope of consolidation through absorption mergers of Chinese affiliates and other companies, and the start of equity-method application for 常州朗鋭凱迩必減振技術有限公司.