Komori
Aoyama Trading (8219) · FactRestated

Addition of Shanghai Subsidiaries to the Scope of Consolidation

First written in FY2018-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019-Q2.

4entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q2 – FY2019-Q22017: 120172018: 32018
Same theme, other companies
Ongoing review of the consolidation and equity-method scopes based on materiality criteriaA theme 68 companies write about · 0 as a headwind · 3 as a tailwind

19 other companies' latest entry also says "Restated".

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Showing 14 of the 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. FY2019-Q2RestatedAnnual report

    「There were no material changes in the nature of the businesses conducted by our group (the Company and its affiliates) during the cumulative second quarter under review. There were also no changes among the major affiliates.」

    The Company confirms that there were no material changes in its business description or principal affiliated companies, including the Shanghai subsidiaries.
  2. FY2019-Q1RestatedAnnual report

    「There were no material changes to the nature of the businesses operated by the Group, comprising the Company and its affiliated companies, during the three-month period ended December 31, 2020. There were also no changes among the major affiliated companies.」

    The Company confirms that there were no material changes during the quarter in its principal affiliated companies, including the Shanghai subsidiaries, or in its business description.
  3. FY2018-Q3RestatedAnnual report

    「青山洋服商業(上海)有限公司 and 上海服良工貿有限公司 were unconsolidated subsidiaries in the previous fiscal year, but were included in the scope of consolidation as consolidated subsidiaries from the first quarter of the current fiscal year because their materiality had increased.」

    The change to treat the 2 Shanghai companies as consolidated subsidiaries from the first quarter continues to be confirmed in the business description and notes.
  4. FY2018-Q2First statedAnnual report

    「青山洋服商業(上海)有限公司 and 上海服良工貿有限公司 were unconsolidated subsidiaries in the previous fiscal year, but were included in the scope of consolidation as consolidated subsidiaries from the first quarter of the current fiscal year because their materiality had increased.」

    The 2 Shanghai companies were included in the scope of consolidation as consolidated subsidiaries from April 2017 because their materiality had increased.
Moved together

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