The Yamagata Bank (8344) · RiskMitigated
Risk of guarantee obligations if the share price of shares acquired by E-Ship Trust declines
First written in FY2026-H1. 1 of 2 entries say "Mitigated", first in FY2026. Latest entry: FY2026.
2entries
2years
0from disclosures
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Same theme, other companies
Company Repayment Risk from a Decline in the Share Price of an Employee Stock Ownership Trust’s HoldingsA theme 64 companies write about · 64 as a headwind · 0 as a tailwind
31 other companies' latest entry also says "Mitigated".
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Showing 14 of the 64 companies compared. The sentences above are computed from all 64.Full recordFilings, disclosures and news, newest first
- FY2026MitigatedAnnual report
「Carrying amount of borrowings recognized under the gross method End of the current consolidated fiscal year ¥326 million (End of the previous consolidated fiscal year ¥570 million)」
The carrying amount of borrowings related to the E-Ship trust decreased from ¥570 million to ¥326 million. The balance that our bank may be required to repay if the share price falls has declined. - FY2026-H1First statedAnnual report
「Because the bank guarantees borrowings incurred by the E-Ship trust to acquire bank shares, if the bank’s share price declines and losses equivalent to losses on share sales accumulate in the trust, and borrowings remain outstanding in an amount equivalent to those losses when the trust terminates, the bank will repay the outstanding borrowings.」
The bank first disclosed that guaranteeing borrowings by the employee shareholding trust could require it to repay the trust’s outstanding borrowings if the share price declines.