Change in Presentation of Gains and Losses on Sales of Investment Securities as Non-Operating Income and Losses
First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2025.
0 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Company does not use derivatives independently for the purpose of earning short-term trading gains or for speculative purposes.」
The company continued its policy of not using derivatives independently for short-term trading gains or speculative purposes. - FY2024RestatedAnnual report
「Gains on sales of investment securities and losses on sales of investment securities, which were presented under extraordinary gains and extraordinary losses, respectively, are presented under non-operating income and non-operating expenses, respectively, on a net basis from the current consolidated fiscal year because transactions occur on a recurring basis.」
The company continues to use the accounting treatment of presenting gains and losses on sales of investment securities under non-operating gains and losses. - FY2023RestatedAnnual report
「Gains on sales of investment securities and losses on sales of investment securities, which were presented under extraordinary gains and extraordinary losses, respectively, are presented under non-operating income and non-operating expenses, respectively, on a net basis from the current consolidated fiscal year because transactions occur on a recurring basis.」
The company continues to apply the change to present gains and losses on sales of investment securities under non-operating gains and losses. - FY2022RestatedAnnual report
「Gains on sales of investment securities, which were presented under extraordinary gains in the previous consolidated fiscal year, and losses on sales of investment securities, which were presented under extraordinary losses, are presented net under non-operating income and non-operating expenses, respectively, from the current consolidated fiscal year because transactions occur on a recurring basis.」
The company continues to apply the change to present gains and losses on sales of investment securities on a net basis under non-operating gains and losses, and has reclassified the prior-year figures accordingly. - FY2022-Q3RestatedAnnual report
「Gains and losses on sales of investment securities, which were presented under extraordinary gains and losses in the previous consolidated fiscal year, are presented net under non-operating gains and losses from the current consolidated fiscal year because transactions occur on a recurring basis.」
The company continues to present gains and losses on sales of investment securities on a net basis under non-operating gains and losses, and has reclassified the comparative-year figures accordingly. - FY2022-Q2First statedAnnual report
「Gains and losses on sales of investment securities, which were presented under extraordinary gains and losses in the previous consolidated fiscal year, are presented net under non-operating gains and losses from the current consolidated fiscal year because transactions occur on a recurring basis.」
Because transactions involving gains and losses on sales of investment securities occur on a recurring basis, their presentation changed from extraordinary gains and losses to non-operating gains and losses from the current consolidated fiscal year, with the amounts presented on a net basis.