Risk of impairment and valuation losses on held shares due to share price declines
First written in FY2017. 7 of 23 entries say "Materialised", first in FY2019-Q2. Latest entry: FY2026.
The Toho Bank moved to the "Worse" side of this theme in 2018, 1 year before the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「No impairment losses were recognized during either the previous consolidated fiscal year or the current consolidated fiscal year.」
No impairment losses on securities were recognized in fiscal 2026, an improvement from the ¥4 million of share impairment recognized in the first half of fiscal 2025. - 2026-05-27MitigatedGeneral Meetings of Shareholders
「There were no impairment charges on securities during the current consolidated fiscal year.」
有価証券の減損処理額がゼロであることを開示している。 - FY2026-H1MaterialisedAnnual report
「The amount of impairment losses recognized during the interim consolidated accounting period was ¥4 million, all of which related to shares.」
The Bank recognized impairment losses on held securities, including ¥4 million on shares. - FY2025-H1RestatedAnnual report
「No impairment losses were recognized during the interim consolidated accounting period.」
The filing reconfirms that no impairment losses on securities were recognized during the interim consolidated accounting period. - FY2024MitigatedAnnual report
「No impairment losses were recognized during the consolidated fiscal year.」
No impairment losses on securities were recognized in the current fiscal year, compared with ¥1,307 million in the previous fiscal year. - FY2024-Q2MitigatedAnnual report
「No impairment losses were recognized during the interim consolidated accounting period.」
No impairment losses on securities were recognized during the interim consolidated accounting period, compared with ¥1,503 million in the previous corresponding period. - FY2024-Q1WorsenedAnnual report
「Impairment losses on shares and other securities ¥0 million ¥1 million」
Impairment losses on shares and other securities increased from zero in the previous corresponding period to ¥1 million. - FY2023-Q3WorsenedAnnual report
「The amount of impairment losses recognized during the cumulative third quarter of the current consolidated fiscal year was ¥1,509 million, comprising ¥1,479 million on shares and ¥30 million on corporate bonds.」
Impairment losses on securities totaled ¥1,509 million, including ¥1,479 million on shares, exceeding the ¥331 million recognized in the previous third-quarter cumulative period. - FY2023-Q2WorsenedAnnual report
「The amount of impairment losses recognized during the interim consolidated accounting period was ¥1,503 million, comprising ¥1,457 million on shares and ¥45 million on corporate bonds.」
Impairment losses on securities increased from ¥257 million in the previous corresponding period to ¥1,503 million, including ¥1,457 million on shares. - FY2023-Q1MitigatedAnnual report
「Impairment losses on shares and other securities ¥402 million ¥0 million」
Impairment losses on shares and other securities declined from ¥402 million in the previous corresponding period to zero in the cumulative first quarter of the current fiscal year. - FY2022-Q3MitigatedAnnual report
「The amount of impairment losses recognized during the cumulative third quarter of the current consolidated fiscal year was ¥331 million, comprising ¥231 million on shares and ¥99 million on corporate bonds.」
Impairment losses on held securities totaled ¥331 million, down from ¥602 million in the previous third-quarter cumulative period. Impairment losses on shares and corporate bonds nevertheless continued. - FY2022-Q2WorsenedAnnual report
「The amount of impairment losses recognized during the interim consolidated accounting period was ¥468 million, comprising ¥248 million on shares and ¥219 million on corporate bonds.」
Impairment losses on held securities totaled ¥468 million, up from ¥371 million in the previous corresponding period, comprising ¥248 million on shares and ¥219 million on corporate bonds. - FY2022-Q1WorsenedAnnual report
「Impairment losses on shares and other securities ¥2 million ¥402 million」
Impairment losses on shares and other securities increased from ¥2 million in the previous corresponding period to ¥402 million, indicating a greater realized impact of impairment and valuation-loss risk on held shares and other securities. - FY2021Recognized disposal losses in connection with portfolio rebalancingAnnual report
「Gains and losses on shares and other securities decreased by ¥1,554 million from the previous consolidated fiscal year to a loss of ¥1,994 million, as losses on sales of shares and other securities were recognized to dispose of unrealized losses in securities in order to secure stable earnings capable of withstanding fluctuations in financial markets.」
Unrealized losses were disposed of as part of securities portfolio rebalancing, resulting in a loss on shares and other securities. Impairment losses on securities were ¥786 million, including ¥450 million on shares and ¥335 million on corporate bonds. - FY2021-Q3WorsenedAnnual report
「The amount of impairment losses recognized during the cumulative third quarter of the current consolidated fiscal year was ¥497 million, all of which related to shares.」
The Bank recognized ¥497 million of impairment losses on held securities, all relating to shares. This exceeded the ¥464 million of impairment losses on shares and other securities in the previous corresponding period, and impairment on shares continued. - FY2021-Q2MaterialisedAnnual report
「The amount of impairment losses recognized during the interim consolidated accounting period was ¥64 million, all of which related to shares.」
The Bank recognized ¥64 million of impairment losses on held securities, all relating to shares. - FY2020MaterialisedAnnual report
「The amount of impairment losses recognized during the consolidated fiscal year was ¥1,326 million, comprising ¥1,072 million on shares, ¥159 million on corporate bonds and ¥93 million on other securities.」
Impairment losses on securities caused by falling share prices and other factors increased from ¥49 million in the previous fiscal year to ¥1,326 million. - FY2020-Q3MaterialisedAnnual report
「The amount of impairment losses recognized during the cumulative third quarter of the current consolidated fiscal year was ¥602 million, comprising ¥423 million on shares, ¥149 million on corporate bonds and ¥28 million on other securities.」
The Bank recognized ¥602 million of impairment losses on held securities, including ¥423 million on shares, ¥149 million on corporate bonds and ¥28 million on other securities. - FY2020-Q2MaterialisedAnnual report
「The amount of impairment losses recognized during the interim consolidated accounting period was ¥371 million, comprising ¥244 million on shares, ¥99 million on corporate bonds and ¥27 million on other securities.」
The Bank recognized ¥371 million of impairment losses on held securities, including ¥244 million on shares, ¥99 million on corporate bonds and ¥27 million on other securities. - FY2020-Q1MaterialisedAnnual report
「The amount of impairment losses recognized during the cumulative first quarter of the current consolidated fiscal year was ¥480 million, comprising ¥230 million on shares and ¥249 million on corporate bonds.」
The Bank recognized ¥480 million of impairment losses on held securities, including ¥230 million on shares and ¥249 million on corporate bonds. - FY2019WorsenedAnnual report
「Valuation gains and losses arising from the fair-value measurement of other securities decreased by ¥8.0 billion from the end of the previous fiscal year to a valuation gain of ¥14.0 billion, as a result of prudent securities management.」
Valuation gains on other securities decreased from ¥22.0 billion to ¥14.0 billion, while valuation gains on shares declined from ¥16.2 billion to ¥8.7 billion. - FY2019-Q2MaterialisedAnnual report
「The amount of impairment losses recognized during the interim consolidated accounting period was ¥13 million, all of which related to shares.」
The Bank actually recognized ¥13 million of impairment losses on securities, including shares. - FY2017First statedAnnual report
「The Bank holds marketable shares. If share prices decline, impairment losses or valuation losses may arise on the shares held, potentially adversely affecting the Bank’s results.」
The Bank identifies impairment and valuation losses caused by falling share prices as a risk associated with holding marketable shares.