Regulatory Change Risk
First written in FY2017. 4 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
0 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Status of establishing a framework for calculating Japanese GAAP and IFRS figures concurrently」
Although the timing of IFRS adoption has not been determined, the disclosure specifies that, in addition to investigating the potential impact and identifying issues, the establishment of a framework for calculating figures under Japanese GAAP and IFRS concurrently is an item to be reviewed by the audit committee. - FY2024-Q3Further detail on the investigation and response framework for the adoption of IFRSAnnual report
「Regarding changes in accounting standards, the Group currently applies Japanese accounting standards. In preparation for the future adoption of IFRS, it is conducting investigations into the potential impact and identifying related issues. The timing of adoption has not been determined, but adoption may adversely affect the Group's business operations, performance, financial condition and capital adequacy ratio. The finance department takes the lead in reporting the potential impact and issues to senior management, and a framework is in place to respond appropriately with the involvement of senior management.」
Regarding the risk associated with the future adoption of IFRS, the disclosure provides specific details on investigating the potential impact, identifying issues and reporting from the finance department to senior management. The timing of adoption has not been determined. - FY2024-Q1Further detail on the timing of regulatory changes and the response frameworkAnnual report
「Regarding the strengthening of capital regulations, the Group's capital adequacy ratio may decline as a result of the finalized Basel III standards, which will apply from the end of March 2024. The capital management department is leading efforts to establish the necessary framework ahead of the start of regulatory implementation, and a system is in place to respond appropriately with the involvement of management.」
Regarding the risk of regulatory changes, the disclosure provides specific details on the implementation timing for the finalisation of Basel III and the response framework involving the capital management department and senior management. - FY2021RestatedAnnual report
「Regarding the discontinuation of LIBOR publication after the end of 2021, although the Group's loans and other transactions referencing LIBOR are not material in scale, increases in expenses associated with system development and changes in the treatment of hedge accounting may」
The disclosure continues to address the risks of institutional changes, including the discontinuation of LIBOR publication, the finalisation of Basel III and the future adoption of IFRS, as well as the related response framework. - FY2020Further detail on regulatory and institutional risksAnnual report
「Regarding the possible discontinuation of LIBOR publication after the end of 2021, although the Group's loans and other transactions referencing LIBOR are not material in scale, increases in expenses associated with system development and changes in the treatment of hedge accounting may adversely affect the Group's performance and financial condition.」
The disclosure adds specific changes to regulations and market infrastructure, including the finalisation of Basel III, the future adoption of IFRS and the discontinuation of LIBOR publication, to the risk of regulatory changes. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
There are no material changes to the risk of regulatory changes. - FY2018RestatedAnnual report
「If circumstances beyond the Group's control arise in the future, such as changes in government policy, laws and regulations, business practices or interpretations, this may adversely affect the Group's business operations, performance, financial condition and capital adequacy ratio.」
The disclosure continues to address the risks of changes in government policy, laws and regulations, financial regulations and accounting standards, among other matters. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
There are no material changes to the risk of regulatory changes. - FY2017First statedAnnual report
「If circumstances beyond the Group's control arise in the future, such as changes in government policy, laws and regulations, business practices or interpretations, this may adversely affect the Group's business operations, performance, financial condition and capital adequacy ratio.」
The disclosure addresses the risks of changes in government policy, laws and regulations, business practices, capital regulations, accounting standards and the adoption of IFRS, among other matters.