Recoverability Risk for Deferred Tax Assets
First written in FY2016. 4 of 5 entries say "Restated". Latest entry: FY2021.
5 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The Bank recognizes deferred tax assets under reasonable and conservative assumptions. However, because this calculation is based on various forecasts and assumptions, including future taxable income, actual results may differ from those forecasts and assumptions.」
The uncertainty surrounding forecasts and assumptions regarding the recoverability of deferred tax assets continues to be disclosed as a risk. - FY2020RestatedAnnual report
「The Bank recognizes deferred tax assets under reasonable and conservative assumptions. However, because this calculation is based on various forecasts and assumptions, including future taxable income, actual results may differ from those forecasts and assumptions.」
The uncertainty surrounding forecasts and assumptions regarding the recoverability of deferred tax assets continues to be disclosed. - FY2018RestatedAnnual report
「The Bank recognizes deferred tax assets under reasonable and conservative assumptions. However, because this calculation is based on various forecasts and assumptions, including future taxable income, actual results may differ from those forecasts and assumptions.」
The uncertainty surrounding forecasts and assumptions regarding the recoverability of deferred tax assets continues to be treated as a risk. - FY2017RestatedAnnual report
「The Bank recognizes deferred tax assets under reasonable and conservative assumptions. However, because this calculation is based on various forecasts and assumptions, including future taxable income, actual results may differ from those forecasts and assumptions.」
The uncertainty surrounding forecasts and assumptions regarding the recoverability of deferred tax assets continues to be disclosed as a risk. - FY2016First statedAnnual report
「Deferred tax assets are recognized under reasonable and conservative assumptions. However, because this calculation is based on various forecasts and assumptions, including future taxable income, actual results may differ from those forecasts and assumptions.」
The impact on the financial position and capital adequacy ratio if the deferred tax assets are determined to be irrecoverable is disclosed as a risk.