Subscription to a Third-Party Allotment by AWA and Application of the Equity Method
First written in FY2017-Q3. 1 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2020: 1 of 6 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2018DroppedAnnual report
「During the current consolidated fiscal year, all shares held by the company in ㈱ＡＷＡ, which had been an equity-method affiliate, were sold, and the company was excluded from the scope of equity-method accounting.」
Because all shares in 株式会社ＡＷＡ were sold and it was excluded from the scope of equity-method accounting, the equity-method relationship established after the third-party allotment subscription has ended. - FY2016RestatedAnnual report
「㈱ＡＷＡ was newly included as an equity-method affiliate because the company acquired shares in it during the current consolidated fiscal year.」
The acquisition of shares in 株式会社ＡＷＡ and its inclusion as an equity-method affiliate are restated in the full-year consolidation scope and equity-method accounting sections. - FY2017-Q3First statedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, 株式会社ＡＷＡ was included within the scope of equity-method accounting following the company's subscription for its third-party allotment of new shares.」
The company subscribed for 株式会社ＡＷＡ's third-party allotment of new shares and made it an equity-method affiliate, which is described as a new business relationship.