Standardization of Management Accounting by Group Business Segment
First written in FY2017-Q2. 4 of 7 entries say "Advanced", first in FY2018-Q1. Latest entry: FY2025-H1.
No other company in this theme has enough history to compare yet.
- FY2025-H1ReframedAnnual report
「Following the absorption-type merger effective 1 April 2024, under which the Company was the surviving company and Kansai Mirai Financial Group, Inc. was the absorbed company, the method of classifying business segments was reviewed from the current interim consolidated accounting period. The reportable segments were changed from the former Retail, Corporate, Markets and Kansai Mirai Financial Group segments to the Retail, Corporate and Markets segments.」
Following the absorption merger of Kansai Mirai Financial Group, the reportable segments were reorganized from 4 segments into 3: Retail, Corporate and Markets. - FY2021AdvancedAnnual report
「The Retail, Corporate, Markets and Kansai Mirai Financial Group segments are presented as reportable segments.」
Using standardized management accounting by business segment, full-year earnings for the 4 reportable segments continue to be managed and disclosed. - FY2019AdvancedAnnual report
「From the current consolidated fiscal year, Kansai Mirai Financial Group has been added as a reportable segment. ... Kansai Mirai Financial Group recorded gross operating profit of ¥146.4 billion and operating profit after credit costs of ¥24.9 billion.」
Kansai Mirai Financial Group has been operated as an independent reportable segment for the full year, disclosing gross operating profit of ¥146.4 billion and operating profit after credit costs of ¥24.9 billion. - FY2019-Q3AdvancedAnnual report
「From the current third quarter-to-date consolidated period, Kansai Mirai Financial Group, Inc., a consolidated subsidiary of the Company, made Kansai Urban Bank, Ltd. and Minato Bank, Ltd. its wholly owned subsidiaries and newly listed its shares. Accordingly, Kansai Mirai Financial Group has been added as a reportable segment.」
Kansai Mirai Financial Group was formally added as an independent reportable segment, which disclosed gross operating profit of ¥112.8 billion and operating profit after credit costs of ¥24.4 billion. - FY2019-Q1ReframedAnnual report
「From the current first quarter-to-date consolidated period, Kansai Mirai Financial Group, Inc., a consolidated subsidiary of the Company, made Kansai Urban Bank, Ltd. and Minato Bank, Ltd. its wholly owned subsidiaries and newly listed its shares. Accordingly, Kansai Mirai Financial Group has been added as a reportable segment.」
Following the integration of the 3 Kansai banks and the new listing of Kansai Mirai Financial Group, the reporting structure has been reorganized to treat the Group as an independent reportable segment in addition to the existing Retail, Corporate and Markets segments. - FY2018-Q1AdvancedAnnual report
「From the first quarter of the current consolidated fiscal year, the Retail and Corporate segments, which previously included figures for the Group's banks and loan guarantee companies, have been changed to also include figures and other data from the Group's other consolidated subsidiaries.」
The scope of entities aggregated for management accounting in the Retail and Corporate segments has been expanded to include other consolidated subsidiaries. - FY2017-Q2First statedAnnual report
「Under the "management accounting by business segment across the Group," which standardizes the management accounting of the Group's 3 subsidiary banks (Resona Bank, Ltd., Saitama Resona Bank, Ltd. and Kinki Osaka Bank, Ltd.), the Group's business segments are classified and calculated as the Retail, Corporate and Markets segments. These 3 segments are therefore treated as reportable segments.」
The management accounting of the 3 subsidiary banks has been standardized, establishing a framework for revenue management and performance evaluation across the Retail, Corporate and Markets segments.