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The Gunma Bank (8334) · RiskWorsened

Risk of Higher Costs Due to Changes in Accounting Standards

First written in FY2017. 13 of 17 entries say "Restated". Latest entry: FY2026.

17entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2022-Q3RestatedFY2024-Q1 – FY2025-H1WorsenedFY2025 – FY20262017: 320172018: 320182019: 220192020: 120202021: 120212022: 220222023: 120232024: 220242025: 120252026: 12026
Same theme, other companies
Response to Standards Not Yet Applied for Leases, Subsequent Events, Financial Instruments Accounting, and Other AreasA theme 14 companies write about · 5 as a headwind · 0 as a tailwind

The Gunma Bank moved to the "Worse" side of this theme in 2025.

The whole theme swung hardest in 2021: 1 of 7 companies on the "Worse" side.

0 other companies' latest entry also says "Worsened".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2026WorsenedAnnual report

    「Practical Guidance on Accounting for Financial Instruments (Revised Transfer Guidance No. 9, 11 March 2025, Accounting Standards Board of Japan)」

    In addition to the lease accounting standard, the company newly disclosed that the Practical Guidance on Accounting for Financial Instruments is scheduled to be applied for the fiscal year ending March 2027 and that it is currently assessing its impact on the financial statements.
  2. FY2025WorsenedAnnual report

    「The company is currently assessing the impact on the consolidated financial statements of applying the Accounting Standard for Leases and related standards.」

    The company disclosed that the new lease accounting standard and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2028 and that it is currently assessing their impact on the financial statements.
  3. FY2025-H1RestatedAnnual report

    「No new business or other risks arose during the interim consolidated accounting period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  4. FY2024-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  5. FY2024-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  6. FY2022WorsenedAnnual report

    「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021)」

    The company disclosed that it is currently assessing the impact on the consolidated financial statements of the accounting standard scheduled to be applied from the beginning of the fiscal year ending March 2023.
  7. FY2022-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company continues to disclose that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  8. FY2021-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  9. FY2021-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  10. FY2020-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the second quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  11. FY2019-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  12. FY2019-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the second quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  13. FY2019-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  14. FY2018-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the third quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  15. FY2018-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the second quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  16. FY2018-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the first quarter of the current consolidated cumulative period. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company disclosed that there have been no new developments or material changes concerning the risk of higher costs due to changes in accounting standards.
  17. FY2017First statedAnnual report

    「Depending on the nature of future changes to accounting standards, costs may increase, which may adversely affect the company's business results and financial condition.」

    The company presents higher costs resulting from future changes to accounting standards as a standalone risk.
Moved together

"Risk of net interest margin compression due to negative interest rates" moved the same way as this thread, in the same document, in 3 of its 17 moves.

322222★123456
  1. ★This thread
  2. 1Risk of net interest margin compression due to negative interest rates3×
  3. 2Market Risk from Interest Rate, Foreign Exchange and Share Price Fluctuations2×
  4. 3Risk of a Decline in the Capital Adequacy Ratio2×
  5. 4Economic Deterioration Driven by Geopolitical Risks and Surging Resource Prices2×
  6. 5Continuation of the growth strategy and further development of value-enhancing proposals2×
  7. 6Risk that the Medium-Term Management Plan Will Not Deliver2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Risk of Higher Costs Due to Changes in Accounting Standards | The Gunma Bank,Ltd. (8334) | Komori