Price Declines and Impairment Losses on Assets Held and Investment Securities
First written in FY2024. 1 of 3 entries say "Mitigated", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2019: 24 of 53 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The performance and business activities of each region and division are reported to the Board of Directors and management meetings, where analysis and measures, including the identification of profitability risks, are deliberated.」
The Group continues to respond to the risk of declines in the prices of owned equipment, investment property and investment securities, and impairment, by analyzing profitability at meetings of the Board of Directors and management meetings. - FY2025MitigatedAnnual report
「The performance and business activities of each region and division are reported to the Board of Directors and management meetings, where profitability is analyzed.」
In response to the risk of declines in the prices of owned assets and impairment, the Group describes a management process under which the Board of Directors and management meetings analyze profitability by region and division. - FY2024First statedAnnual report
「If the fair values of the Group’s factory equipment and other assets, investment property, including property held for rental, investment securities and other assets decline significantly, the Group’s business performance and financial base may be affected by the recognition of valuation losses, impairment losses and other items.」
Valuation losses and impairment losses resulting from declines in the fair values or profitability of factory equipment, investment property and investment securities are organized for the first time as major risks relating to asset value.