Market Price Fluctuation and Impairment Risk for Investment Securities
First written in FY2017. 15 of 24 entries say "Mitigated", first in FY2021-Q1. Latest entry: FY2027-H1.
The whole theme swung hardest in 2019: 57 of 139 companies on the "Worse" side.
- FY2027-H1MitigatedAnnual report
「Investments and other assets amounted to ¥16,565 million, an increase of ¥199 million from the end of the previous consolidated fiscal year. This was primarily due to a ¥691 million increase in investment securities from the end of the previous consolidated fiscal year resulting from a rise in the market value of the shares held.」
Investment securities increased ¥691 million from the end of the previous fiscal year due to the rise in the market value of the shares held, easing during the interim period the previous impact of declining market prices. - FY2026MitigatedAnnual report
「The valuation difference on other securities increased ¥641 million from the same period of the previous year due to the rise in the market value of the investment securities held.」
The valuation difference on securities increased due to the rise in the market value of investment securities, and impairment losses on securities amounted to ¥0 million in the current period. The impact of market price fluctuation risk eased during the current period. - FY2026-H1MitigatedAnnual report
「This was due to an increase of ¥577 million in investment securities from the end of the previous consolidated fiscal year resulting from an increase in fair value.」
The fair value of investment securities increased ¥577 million from the end of the previous fiscal year, easing during the interim period the previous impact of declining market prices. The valuation difference on other securities also increased ¥396 million. - FY2025MitigatedAnnual report
「The Company recognized ¥0 million in impairment losses on securities, including ¥0 million on bonds among other securities and ¥0 million on shares and other securities without market prices, including unlisted shares.」
The valuation difference on other securities increased due to the rise in the market value of investment securities, and impairment losses on securities amounted to ¥0 million in the current period. - FY2025-H1MitigatedAnnual report
「The valuation difference on other securities increased ¥40 million from the end of the previous consolidated fiscal year due to an increase in the market value of the investment securities held.」
The valuation difference on other securities increased ¥40 million due to the rise in the market value of the investment securities held, easing the impact of the decline in market prices during the interim period. - FY2024MitigatedAnnual report
「No impairment losses were recognized on securities during the consolidated fiscal year.」
The valuation difference on other securities increased due to the rise in the market value of investment securities, and no valuation losses on securities were incurred in the current fiscal year. - FY2024-Q3MitigatedAnnual report
「The valuation difference on other securities increased ¥125 million from the end of the previous consolidated fiscal year due to an increase in the market value of the investment securities held.」
The valuation difference on other securities increased ¥125 million due to the rise in the market value of the investment securities held, easing the impact of the decline in market prices. - FY2024-Q2MitigatedAnnual report
「This was due to an increase of ¥134 million in investment securities from the end of the previous consolidated fiscal year resulting from an increase in market value.」
The market value of investment securities rose, easing during the quarter the impact of the decline in market prices that had continued from the previous fiscal year. - FY2023MitigatedAnnual report
「This was primarily due to a ¥237 million increase in investment securities from the end of the previous consolidated fiscal year resulting from an increase in market value and a ¥259 million increase in deferred tax assets resulting from an increase in temporary differences under tax-effect accounting.」
The market value of investment securities increased ¥237 million from the end of the previous fiscal year, easing the impact of the previous fiscal year’s decline in market prices. The valuation difference on securities also increased. - FY2023-Q3MitigatedAnnual report
「Due to an increase in the valuation difference on other securities, comprehensive income increased 7.8% from the same period of the previous year to ¥6,230 million.」
The valuation difference on other securities increased due to the rise in the market value of the investment securities held, easing the impact of the decline in market prices that had continued from the previous fiscal year. - FY2023-Q2MitigatedAnnual report
「The valuation difference on other securities increased from the same period of the previous year.」
The valuation difference on other securities exceeded the level in the same period of the previous year due to an increase in the market value of the investment securities held. The impact of the decline in market prices that had continued from the previous fiscal year eased during the quarter. - FY2023-Q1MitigatedAnnual report
「This was due to an increase of ¥354 million in investment securities from the end of the previous consolidated fiscal year resulting from an increase in market value.」
The market value of investment securities increased, and investment securities rose ¥354 million from the end of the previous consolidated fiscal year. The impact of the decline in market prices during the previous fiscal year eased during the quarter. - FY2022MaterialisedAnnual report
「Investments and other assets amounted to ¥14,523 million, a decrease of ¥639 million from the end of the previous consolidated fiscal year. This was primarily due to a ¥482 million decrease in investment securities from the end of the previous consolidated fiscal year following a decline in the market value of the investment securities held.」
The market value of investment securities decreased ¥482 million from the end of the previous fiscal year, and a ¥7 million valuation loss was also recognized on unlisted shares. Market price fluctuation and impairment risks were reflected in the results. - FY2022-Q3MaterialisedAnnual report
「Investments and other assets amounted to ¥14,049 million, a decrease of ¥1,113 million from the end of the previous consolidated fiscal year. This was primarily due to a ¥662 million decrease in deferred tax assets resulting from the reversal of temporary differences under tax-effect accounting and a ¥326 million decrease in investment securities resulting from fluctuations in market value.」
The market value of investment securities decreased ¥326 million from the end of the previous consolidated fiscal year, and the impact of market price fluctuations materialized as a decrease in investments and other assets. - FY2022-Q2MaterialisedAnnual report
「Investments and other assets amounted to ¥14,760 million, a decrease of ¥402 million from the end of the previous consolidated fiscal year. This was primarily due to a ¥224 million decrease in investment securities resulting from a decline in market value and a ¥150 million decrease in deferred tax assets resulting from the reversal of temporary differences under tax-effect accounting.」
The market value of investment securities decreased ¥224 million from the end of the previous consolidated fiscal year, and the impact of market price fluctuations materialized as a decrease in investments and other assets. - FY2022-Q1MaterialisedAnnual report
「Investments and other assets amounted to ¥14,798 million, a decrease of ¥364 million from the end of the previous consolidated fiscal year. This was primarily due to a ¥236 million decrease in investment securities resulting from a decline in market value and an ¥88 million decrease in lease and guarantee deposits due to their contractual recovery. The Company recognized a ¥7 million valuation loss on investment securities for unlisted shares whose issuers’ financial position had deteriorated due to the impact of COVID-19.」
The market value of investment securities decreased ¥236 million from the end of the previous fiscal year, and a ¥7 million valuation loss was also recognized on unlisted shares due to the impact of COVID-19. The impact of market price fluctuation risk has materialized again. - FY2021MitigatedAnnual report
「This was primarily due to an increase of ¥174 million in investment securities from the end of the previous consolidated fiscal year, resulting from an increase in the market value of the investment securities held.」
The market value of investment securities recovered, increasing investments and other assets. No impairment losses on securities were recognized in the current fiscal year. - FY2021-Q2MitigatedAnnual report
「Investments and other assets amounted to ¥14,923 million, an increase of ¥43 million from the end of the previous consolidated fiscal year. This was primarily due to an increase in the market value of the investment securities held.」
The market value of investment securities, which had declined through the previous fiscal year, increased, resulting in a recovery in investments and other assets and the valuation difference on other securities. The impact of market price fluctuations eased during the quarter. - FY2021-Q1MitigatedAnnual report
「This was primarily due to an increase in the market value of the investment securities held and an increase in deferred tax assets resulting from an increase in temporary differences under tax-effect accounting.」
The market value of investment securities, which had declined through the previous fiscal year, increased and contributed to the recovery of investments and other assets and accumulated other comprehensive income. - FY2020-Q3MaterialisedAnnual report
「Accumulated other comprehensive income amounted to ¥1,516 million, a decrease of ¥135 million from the end of the previous consolidated fiscal year. This was primarily due to a decrease in the market value of the investment securities held.」
The decline in the market value of the investment securities held continues to be reflected in the financial position as a ¥135 million decrease in accumulated other comprehensive income from the end of the previous fiscal year. - FY2020-Q2MaterialisedAnnual report
「Investments and other assets amounted to ¥14,937 million, a decrease of ¥469 million from the end of the previous consolidated fiscal year. This was primarily due to a decrease in the market value of the investment securities held.」
The decline in the market value of investment securities was reflected in a ¥469 million decrease in investments and other assets from the end of the previous fiscal year and a decline in the valuation difference on other securities. - FY2020-Q1MaterialisedAnnual report
「Investments and other assets amounted to ¥15,229 million, a decrease of ¥177 million from the end of the previous consolidated fiscal year. This was primarily due to a decrease in the market value of the investment securities held.」
The decline in the market value of investment securities materialized as decreases in investments and other assets and the valuation difference on other securities, reflecting the impact of market price fluctuations. - FY2019-Q3MaterialisedAnnual report
「This was primarily due to a decrease in the market value of the investment securities held and a decrease in deferred tax assets resulting from the reversal of temporary differences under tax-effect accounting.」
The market value of the investment securities held decreased, and the valuation difference on other securities also declined year on year. The impact of market price fluctuations has materialized in the Company’s actual financial position. - FY2017First statedAnnual report
「Investment securities consist primarily of shares held for pure investment purposes and are exposed to the credit risk of investees and the risk of fluctuations in market prices.」
The Company describes the risk of fluctuations in the market prices of investment securities and sets out impairment criteria, including cases in which fair value falls by 50% or more below acquisition cost. No impairment losses on securities were recognized in the current period.