Recoverability Risk for Deferred Tax Assets
First written in FY2017. 3 of 4 entries say "Restated". Latest entry: FY2019-Q3.
5 other companies' latest entry also says "Restated".
- 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.」
The Company states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2018RestatedAnnual report
「The calculation of these deferred tax assets is based on various forecasts and assumptions, and actual results may differ from those forecasts and assumptions.」
The Company continues to disclose the recoverability risk of deferred tax assets resulting from changes in the earnings outlook and tax legislation. - 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.」
The Company states that there have been no material changes regarding the recoverability risk of deferred tax assets. - FY2017First statedAnnual report
「The calculation of deferred tax assets is based on various forecasts and assumptions, and actual results may differ from those forecasts and assumptions.」
The Company discloses the risk that the amount of deferred tax assets recognized may fluctuate as a result of earnings outlooks and tax reforms, affecting operating results, financial condition and the capital adequacy ratio.