Change in cash flow presentation to separately present valuation gains/losses on securities
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023.
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- FY2023RestatedAnnual report
「Gains and losses on valuation of securities (a negative figure represents a gain), which had been included under “Other” in “Cash flows from operating activities” in the previous consolidated fiscal year, have been presented separately from the current consolidated fiscal year because they have become material.」
Following the increased materiality of gains and losses on valuation of securities, the annual disclosure also confirms their separate presentation in the statement of cash flows and the reclassification of the same period of the previous year. - FY2023-Q2First statedAnnual report
「In the cumulative second quarter of the previous fiscal year, gains and losses on valuation of securities (a negative figure represents a gain), which had been included under “Other” in “Cash flows from operating activities,” have been presented separately from the cumulative second quarter of the current fiscal year because they have become material. The quarterly consolidated financial statements for the cumulative second quarter of the previous fiscal year have been reclassified to reflect this change in presentation.」
As gains and losses on valuation of securities became material, they have been presented separately in the statement of cash flows from the cumulative second quarter of the current fiscal year, and the presentation for the same period of the previous year has also been reclassified.