Impairment Accounting for Securities
First written in FY2019-Q3. 11 of 17 entries say "Restated". Latest entry: FY2026.
The Akita Bank moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.
24 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「The impairment loss recognized in the current consolidated fiscal year was ¥6 million, all of which related to bonds.」
For securities for which there were no impairment losses in the previous fiscal year, the company recognized ¥6 million in impairment losses on bonds in the current fiscal year. - FY2024-Q1RestatedAnnual report
「In the 1st quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the 1st quarter cumulative consolidated accounting period either. - FY2023RestatedAnnual report
「In the current consolidated fiscal year, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the current fiscal year either. - FY2023-Q1RestatedAnnual report
「In the 1st quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the 1st quarter cumulative consolidated accounting period. - FY2022-Q3RestatedAnnual report
「In the 3rd quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the 3rd quarter cumulative consolidated accounting period. - FY2022-Q2RestatedAnnual report
「In the current interim consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the interim period. - FY2022-Q1RestatedAnnual report
「In the 1st quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the 1st quarter cumulative consolidated accounting period. - FY2021MaterialisedAnnual report
「The impairment loss recognized in the current consolidated fiscal year was ¥778 million, all of which related to equity securities.」
The company recognized ¥778 million in impairment losses on securities for the full fiscal year. - FY2021-Q3MaterialisedAnnual report
「The impairment loss recognized during the 3rd quarter cumulative consolidated accounting period was ¥926 million, all of which related to equity securities.」
During the 3rd quarter cumulative consolidated accounting period, the company recognized ¥926 million in impairment losses on securities. This was an increase from ¥5 million in the previous full fiscal year and no impairment losses through the first half of the current fiscal year. - FY2021-Q2RestatedAnnual report
「In the current interim consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the interim consolidated accounting period. - FY2021-Q1RestatedAnnual report
「In the 1st quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
The company stated that no securities were subject to impairment in the 1st quarter either. - FY2020MaterialisedAnnual report
「The impairment loss recognized in the current consolidated fiscal year was ¥5 million, all of which related to equity securities.」
For the full fiscal year, the company recognized ¥5 million in impairment losses on securities. - FY2020-Q3RestatedAnnual report
「In the previous consolidated fiscal year and the 3rd quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
As in the previous full fiscal year, the company stated that no securities were subject to impairment in the 3rd quarter cumulative period. - FY2020-Q2RestatedAnnual report
「In the previous consolidated fiscal year and the current interim consolidated accounting period, there were no securities subject to impairment.」
As in the previous full fiscal year, the company stated that no securities were subject to impairment in the interim period. - FY2020-Q1RestatedAnnual report
「In the previous consolidated fiscal year and the 1st quarter cumulative consolidated accounting period, there were no securities subject to impairment.」
As in the previous full fiscal year, the company stated that no securities were subject to impairment in the 1st quarter. - FY2019ReframedAnnual report
「In the previous consolidated fiscal year and the current consolidated fiscal year, there were no securities subject to impairment.」
The full-year notes on securities stated that no securities were subject to impairment in either the previous or current fiscal year. - FY2019-Q3First statedAnnual report
「The impairment loss recognized during the 3rd quarter cumulative consolidated accounting period was ¥153 million, all of which related to equity securities.」
During the 3rd quarter cumulative consolidated accounting period, the company recorded impairment losses of ¥153 million, primarily on equity securities whose market value had fallen significantly with no prospect of recovery, for the first time.