Accounting Treatment of Loan Participations and Participating Principal Balances
First written in FY2025-H1. 3 of 4 entries say "Advanced", first in FY2025. Latest entry: FY2026.
1 other company's latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The amounts reported on the consolidated balance sheet are as follows. ¥61,692 million ¥92,322 million」
The amount recorded for loan participations increased from ¥61.692 billion at the end of the previous fiscal year to ¥92.322 billion. - FY2026-H1AdvancedAnnual report
「For loan participations, the amount of the participation principal recorded as loans to the original obligors under “Accounting and Presentation of Loan Participations” (ASBJ Transfer Guidance No. 1, 1 July 2024), reported on the interim consolidated balance sheet (previous consolidated balance sheet), is as follows. Previous consolidated fiscal year ( 31 March 2025 ) Current interim consolidated accounting period ( 30 September 2025 ) ¥61,692 million ¥78,237 million」
The amount recorded for loan participations increased from ¥61.692 billion at the end of March 2025 to ¥78.237 billion at the end of September 2025. - FY2025AdvancedAnnual report
「For loan participations, the amount of the participation principal recorded as loans to the original obligors under “Accounting and Presentation of Loan Participations” (ASBJ Transfer Guidance No. 1, 1 July 2024) increased from ¥16,401 million to ¥61,692 million on the consolidated balance sheet.」
The amount recorded for loan participations increased from ¥16.401 billion at the end of the previous fiscal year to ¥61.692 billion. - FY2025-H1First statedAnnual report
「For loan participations, the amount recorded as loans to the original obligors under “Accounting and Presentation of Loan Participations” (ASBJ Transfer Guidance No. 1, 1 July 2024), included in the amount reported on the interim consolidated balance sheet, is as follows.」
The accounting treatment for loan participations under the Transfer Guidance dated 1 July 2024 was disclosed, and the amount recorded increased from ¥16.401 billion at the end of March 2024 to ¥40.415 billion at the end of September 2024.