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SBI Insurance Group (7326) · PolicyRestated

Adoption of Fair Value Measurement Accounting Standards and Disclosure by Fair Value Level

First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2025-H1.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY2025-H12021: 120212022: 220222023: 120232024: 22024
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  1. FY2025-H1RestatedAnnual report

    「金融商品の時価について、時価の算定に用いたインプットの観察可能性及び重要性に応じて、以下の３つのレベルに分類しております。」

    金融商品の時価をレベル1からレベル3に分類して開示する方針を継続している。
  2. FY2024RestatedAnnual report

    「The company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standards and related guidance. This had no impact on the consolidated financial statements.」

    時価算定会計基準等の適用と金融商品の時価レベル別開示を継続している。
  3. FY2023RestatedAnnual report

    「The company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standards and related guidance. This had no impact on the consolidated financial statements.」

    時価算定会計基準等の適用と金融商品の時価レベル別開示を継続している。
  4. FY2022RestatedAnnual report

    「The company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standards and related guidance. This had no impact on the consolidated financial statements.」

    時価算定会計基準等の適用及び金融商品の時価レベル別開示を、2021年4月1日開始年度から継続している。
  5. FY2022-Q3RestatedAnnual report

    「「時価の算定に関する会計基準」等を第１四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」第44-２項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を将来にわたって適用することといたしました。これによる四半期連結財務諸表に与える影響はありません。」

    第1四半期連結会計期間の期首から時価算定会計基準等を適用していること、財務諸表への影響がないことを再掲している。
  6. FY2022-Q2First statedAnnual report

    「We adopted the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the interim consolidated accounting period and decided to apply the new accounting policies prescribed by those standards prospectively. This had no impact on the interim consolidated financial statements. We also began disclosing information in the “Financial Instruments” notes on the breakdown of financial instruments by fair value level and related matters.」

    The fair value measurement accounting standards were adopted from the interim consolidated accounting period beginning 1 April 2021, and disclosure began classifying financial instruments from Level 1 to Level 3. No impact on the financial statements was reported.
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Adoption of Fair Value Measurement Accounting Standards and Disclosure by Fair Value Level | SBI Insurance Group Co.,Ltd. (7326) | Komori