Application of IFRS 16 Leases by Overseas Consolidated Subsidiaries
First written in FY2020-Q1. . Latest entry: FY2027-H1.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
24 other companies' latest entry also says "Other".
- FY2027-H1Decrease in the balance of right-of-use assetsAnnual report
「Property, plant and equipment and intangible assets totaled ¥983 million, a decrease of ¥20 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥11 million in right-of-use assets included in property, plant and equipment and ¥3 million in software included in other intangible assets, among other factors.」
Right-of-use assets related to the application of IFRS 16 decreased by ¥11.927 million from the end of the previous fiscal year, leaving a balance of ¥176.822 million. - FY2026Increase in right-of-use assetsAnnual report
「The main factors were decreases in investment securities of ¥120,953 thousand and tools, furniture and fixtures included in other property, plant and equipment of ¥29,013 thousand, among others, which exceeded increases in right-of-use assets of ¥105,886 thousand and buildings and structures of ¥21,033 thousand, among others.」
Right-of-use assets related to the application of IFRS 16 increased by ¥105,886 thousand from the end of the previous fiscal year, and the disclosure also described an increase in lease liabilities associated with the plant relocation, among other factors. - FY2026-H1Increase in right-of-use assetsAnnual report
「Property, plant and equipment and other fixed assets decreased by ¥20 million from the end of the previous consolidated fiscal year to ¥1,018 million. This was mainly because decreases in investment securities included in investments and other assets of ¥110 million, tools, furniture and fixtures included in other property, plant and equipment of ¥24 million, and software included in other intangible assets of ¥6 million, among others, exceeded increases in right-of-use assets included in property, plant and equipment of ¥108 million and buildings and structures of ¥25 million, among others.」
Right-of-use assets related to the application of IFRS 16 increased by ¥108 million from the end of the previous consolidated fiscal year. - FY2025-H1Decrease in the balance of right-of-use assetsAnnual report
「Net right-of-use assets Previous consolidated fiscal year 283,460 Current interim consolidated fiscal period 256,476」
Right-of-use assets related to the application of IFRS 16 to overseas consolidated subsidiaries decreased by ¥26.984 million from the end of the previous consolidated fiscal year. - FY2025-Q1Decrease in the balance of right-of-use assetsAnnual report
「Property, plant and equipment and intangible assets increased by ¥36 million from the end of the previous consolidated fiscal year to ¥1.558 billion. This was mainly because increases of ¥16 million in tools, furniture and fixtures included in other property, plant and equipment and ¥25 million in investment securities outweighed decreases of ¥14 million in right-of-use assets, among other items.」
Right-of-use assets related to the application of IFRS 16 decreased by ¥14 million from the end of the previous consolidated fiscal year. - FY2024-Q3Decrease in the balance of right-of-use assetsAnnual report
「Property, plant and equipment and intangible assets decreased by ¥128 million from the end of the previous consolidated fiscal year to ¥1.653 billion. This was mainly because decreases of ¥51 million in right-of-use assets, ¥29 million in buildings and structures and ¥20 million in land included in property, plant and equipment outweighed increases of ¥16 million in tools, furniture and fixtures included in other property, plant and equipment, among other items.」
Right-of-use assets related to the application of IFRS 16 decreased by ¥51 million from the end of the previous consolidated fiscal year. - FY2024-Q2Decrease in the balance of right-of-use assetsAnnual report
「Property, plant and equipment and intangible assets decreased by ¥87 million from the end of the previous consolidated fiscal year to ¥1.694 billion. This was mainly due to decreases of ¥33 million in right-of-use assets and ¥13 million in buildings and structures included in property, plant and equipment, ¥8 million in goodwill included in intangible assets, and ¥11 million in investment securities included in investments and other assets, among other items.」
Right-of-use assets related to the application of IFRS 16 decreased by ¥33.527 million from the end of the previous consolidated fiscal year. - FY2024-Q1Decrease in the balance of right-of-use assetsAnnual report
「Property, plant and equipment and intangible assets decreased by ¥62 million from the end of the previous consolidated fiscal year to ¥1.719 billion. This was mainly due to decreases of ¥17 million in right-of-use assets included in property, plant and equipment and ¥15 million in deferred tax assets included in investments and other assets, among other items.」
Right-of-use assets related to the application of IFRS 16 decreased by ¥17 million from the end of the previous consolidated fiscal year. - FY2023-Q3Updated impact of IFRS 16 adoptionAnnual report
「Property, plant and equipment and intangible assets decreased by ¥2 million from the end of the previous consolidated fiscal year to ¥1.854 billion. This was mainly because decreases of ¥34 million in software under construction included in other intangible assets, ¥23 million in right-of-use assets included in property, plant and equipment, and ¥13 million in tools, furniture and fixtures included in other property, plant and equipment outweighed increases of ¥63 million in investment securities included in investments and other assets, among other items.」
Right-of-use assets related to the application of IFRS 16 to overseas consolidated subsidiaries decreased by ¥23 million from the end of the previous fiscal year. - FY2021-Q2Decrease in the impact of applying IFRS 16Annual report
「Property, plant and equipment and intangible assets decreased by ¥79 million from the end of the previous consolidated fiscal year to ¥1.887 billion. This was mainly because increases of ¥19 million in tools, furniture and fixtures included in property, plant and equipment were outweighed by decreases of ¥15 million in buildings and building improvements included in property, plant and equipment, ¥53 million in right-of-use assets and ¥14 million in lease assets included in intangible assets, among other items.」
Right-of-use assets and lease assets related to the application of IFRS 16 to overseas consolidated subsidiaries decreased from the end of the previous fiscal year. - FY2021-Q1Decrease in the impact of applying IFRS 16Annual report
「Property, plant and equipment and intangible assets decreased by ¥43 million from the end of the previous consolidated fiscal year to ¥1.924 billion. This was mainly due to decreases of ¥31 million in right-of-use assets resulting from the application of IFRS 16 “Leases” by overseas consolidated subsidiaries, ¥8 million in buildings included in property, plant and equipment, and ¥7 million in lease assets, among other items.」
Balances of right-of-use assets and lease assets decreased following the application of IFRS 16 at overseas consolidated subsidiaries. - FY2020Full-year update to the impact of applying IFRS 16Annual report
「As a result, on the consolidated balance sheet at the end of the current consolidated fiscal year, net right-of-use assets increased by ¥530.926 million, current lease liabilities by ¥64.177 million and non-current lease liabilities by ¥484.966 million.」
Updating the year-end impact of applying IFRS 16 to overseas consolidated subsidiaries on right-of-use assets and lease liabilities. - FY2020-Q3Updated impact of IFRS 16 adoptionAnnual report
「As a result, on the quarterly consolidated balance sheet at the end of the third quarter of the current consolidated fiscal year, net right-of-use assets increased by ¥531.616 million, current lease liabilities by ¥61.713 million and non-current lease liabilities by ¥483.529 million.」
Continuing the application of IFRS 16 to overseas consolidated subsidiaries and updating the impact of right-of-use assets and lease liabilities at the end of the third quarter. - FY2020-Q2Updated impact of IFRS 16 adoptionAnnual report
「As a result, on the quarterly consolidated balance sheet at the end of the second quarter of the current consolidated fiscal year, net right-of-use assets increased by ¥570.982 million, current lease liabilities by ¥62.707 million and non-current lease liabilities by ¥518.107 million.」
Continuing the application of IFRS 16 to overseas consolidated subsidiaries and updating the impact of right-of-use assets and lease liabilities at the end of the current quarter. - FY2020-Q1First statedAnnual report
「Our overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, for lessee lease transactions, we generally recognize right-of-use assets and lease liabilities for all leases, while recording depreciation of right-of-use assets and interest expense on lease liabilities.」
An overseas consolidated subsidiary applied IFRS 16 from the beginning of the current quarter and recognized ¥620 million in right-of-use assets and current and non-current lease liabilities.