Dissolution of モスフード・タイランド社 and Exclusion from the Scope of Consolidation
First written in FY2017-Q2. 3 of 5 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 2 of 24 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「モスバーガー・タイランド社, formerly a consolidated subsidiary of the Company, changed its name from モスフードサービス・タイランド社 in September 2019. It became an associate because its ownership percentage declined following a third-party allocation of shares, and was therefore excluded from the scope of consolidation and accounted for under the equity method.」
The treatment involving the company becoming an associate following a third-party allocation of shares, exclusion from consolidation and application of the equity method continues. - FY2020-Q2RestatedAnnual report
「モスバーガー・タイランド社, formerly a consolidated subsidiary of the Company, changed its name from モスフードサービス・タイランド社 in September 2019. It became an associate because its ownership percentage declined following a third-party allocation of shares, and was therefore excluded from the scope of consolidation and accounted for under the equity method.」
The treatment involving the company becoming an associate following a third-party allocation of shares, exclusion from consolidation and application of the equity method continues. - FY2020-Q1ReframedAnnual report
「モスフードサービス・タイランド社, formerly a consolidated subsidiary of the Company, became an associate because its ownership percentage declined following a third-party allocation of shares. It was therefore excluded from the scope of consolidation and accounted for under the equity method.」
Rather than being excluded from consolidation following dissolution, the company became an associate as a result of the decline in the ownership percentage following a third-party allocation of shares and was reclassified as an equity-method affiliate. - FY2017-Q3RestatedAnnual report
「In the first quarter, モスフード・タイランド社, formerly a consolidated subsidiary of the Company, was excluded from the scope of consolidation because its dissolution reduced its materiality.」
The dissolution of モスフード・タイランド社 and its exclusion from the scope of consolidation continue to be disclosed. - FY2017-Q2First statedAnnual report
「In the first quarter, モスフード・タイランド社, formerly a consolidated subsidiary of the Company, was excluded from the scope of consolidation because its dissolution reduced its materiality.」
It is stated that the Thai subsidiary was excluded from consolidation following its dissolution.