Changes to Financial Statement Presentation Based on Materiality
First written in FY2019. . Latest entry: FY2026.
1 other company's latest entry also says "Other".
- FY2026Separate presentation of foreign exchange gains and aggregation of impairment lossesAnnual report
「Foreign exchange gains, which had been included under "Other" in non-operating income through the previous consolidated fiscal year, have been presented separately from the current consolidated fiscal year because they became quantitatively material. Impairment losses, which had been presented separately under "Extraordinary losses" in the previous consolidated fiscal year, have been included under "Other" in the current consolidated fiscal year because they became less material.」
Foreign exchange gains were presented separately because their quantitative materiality increased. Meanwhile, impairment losses that had been presented separately in the previous fiscal year were aggregated under "Other" because they became less material. - FY2025Separate presentation of rent received, gains on sales of fixed assets and other itemsAnnual report
「Rent received, which had been presented under "Other" in non-operating income through the previous consolidated fiscal year, has been presented separately from the current consolidated fiscal year because it became quantitatively material.」
In response to increased quantitative materiality, rent received, gains on sales of fixed assets and related cash flow items were presented separately. - FY2024Separate presentation of insurance refunds and other itemsAnnual report
「Insurance refunds, which had been included under "Other" in non-operating income through the previous consolidated fiscal year, have been presented separately from the current consolidated fiscal year because they became quantitatively material.」
In response to changes in quantitative materiality, insurance refunds were presented separately under non-operating income. Meanwhile, foreign exchange losses became less material and were included under "Other" in non-operating expenses, while insurance proceeds received and losses on disposal of fixed assets were also changed to separate presentation. - FY2023Separate presentation of electronically recorded receivables and other itemsAnnual report
「Electronically recorded receivables, which were included in "Notes and accounts receivable" under "Current assets" in the previous consolidated fiscal year, have been presented separately from the current consolidated fiscal year because they became quantitatively material.」
Electronically recorded receivables and electronically recorded payables were presented separately because their quantitative materiality increased. Compensation received was also presented separately under non-operating income. - FY2020Separate presentation of foreign exchange lossesAnnual report
「Foreign exchange losses, which were included under "Other" in non-operating expenses in the previous consolidated fiscal year, have been presented separately from the current consolidated fiscal year because they became quantitatively material.」
As a change in presentation resulting from increased materiality, foreign exchange losses were presented separately from "Other" under non-operating expenses. - FY2019First statedAnnual report
「Subsidy income, which was included under "Other" in non-operating income in the previous consolidated fiscal year, has been presented separately from the current consolidated fiscal year because it became quantitatively material.」
The company changed its presentation methods based on materiality, including presenting subsidy income separately, aggregating bond guarantee fees and bond administration fees under "Other," and presenting items separately in the statement of cash flows.