Hedging Interest Rate Risk on Securities Using Interest Rate Swaps
First written in FY2020-Q2. 7 of 11 entries say "Advanced", first in FY2020. Latest entry: 2026-05-14.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
1 other company's latest entry also says "Advanced".
- 2026-05-14AdvancedEarnings
「Interest-rate swaps (deferred hedge) 6,353 5,929 6,353 - 424」
The valuation amount of interest-rate swaps (deferred hedges) increased from ¥424 million in the previous fiscal year to ¥6,353 million, expanding the disclosed amount of hedging transactions. - FY2026-H1AdvancedAnnual report
「Basic method Interest rate swaps Other securities (bonds) Receive floating, pay fixed 60,000 60,000 3,234」
The notional amount of interest rate swaps with securities as the hedged items increased from ¥25.0 billion at the end of the previous fiscal year to ¥60.0 billion, and the fair value was a gain of ¥3.234 billion. - FY2025AdvancedAnnual report
「Basic method Interest rate swaps Other securities (bonds) Receive floating, pay fixed 25,000 25,000 424」
The Bank applied hedge accounting to interest rate swaps with other securities (bonds) as the hedged items, with a notional amount of ¥25.0 billion and a fair value gain of ¥424 million. - FY2025-H1AdvancedAnnual report
「Basic method Interest rate swaps Other securities (bonds) Receive floating, pay fixed 5,000 5,000 △ 82」
The Bank disclosed interest rate swaps with other securities (bonds) as the hedged items, a notional amount of ¥5.0 billion and a fair value loss of ¥82 million. - FY2023-Q2RestatedAnnual report
「Deferred hedge accounting is used to hedge interest rate risk arising from financial assets. For hedging transactions, the Bank conducts individual hedging, using derivatives such as interest rate swaps tailored to each transaction as hedging instruments to avoid the interest rate risk arising from the hedged financial assets.」
The accounting policy of using deferred hedging and individually tailored interest rate swaps and other instruments for interest rate risk on financial assets continues. - FY2022RestatedAnnual report
「Deferred hedge accounting is used to hedge interest rate risk arising from financial assets. For hedging transactions, the Bank conducts individual hedging, using derivatives such as interest rate swaps tailored to each transaction as hedging instruments to avoid the interest rate risk arising from the hedged financial assets.」
The accounting policy of using deferred hedging and individually tailored interest rate swaps and other instruments for interest rate risk continues to be disclosed. - FY2022-Q2RestatedAnnual report
「Deferred hedge accounting is used to hedge interest rate risk arising from financial assets. For hedging transactions, the Bank conducts individual hedging, using derivatives such as interest rate swaps tailored to each transaction as hedging instruments to avoid the interest rate risk arising from the hedged financial assets.」
The policy of using deferred hedging and individually tailored interest rate swaps and other instruments for interest rate risk on financial assets continues to be disclosed. - FY2021AdvancedAnnual report
「Receive floating, pay fixed 8,000 8,000 262」
The notional amount of interest rate swaps with securities as the hedged items increased from ¥3.0 billion to ¥8.0 billion, while the fair value changed from a loss of ¥38 million to a gain of ¥262 million. - FY2021-Q2AdvancedAnnual report
「Receive floating, pay fixed 8,000 8,000 12」
The notional amount of interest rate swaps with securities as the hedged items increased from ¥3.0 billion to ¥8.0 billion, while the fair value changed from a loss of ¥38 million to a gain of ¥12 million. - FY2020AdvancedAnnual report
「Receive floating, pay fixed 3,000 3,000 △ 38」
The Bank disclosed interest rate swaps with securities as the hedged items, a notional amount of ¥3.0 billion and a fair value loss of ¥38 million. - FY2020-Q2First statedAnnual report
「Deferred hedge accounting is used to hedge interest rate risk arising from financial assets. For hedging transactions, the Bank conducts individual hedging, using derivatives such as interest rate swaps tailored to each transaction as hedging instruments to avoid the interest rate risk arising from the hedged financial assets.」
The accounting policy calls for hedging interest rate risk on financial assets through deferred hedging and individually tailored interest rate swaps and other instruments. During the interim period, the Bank also disclosed interest rate swaps with a notional amount of ¥1,000 million for which securities were the hedged items, along with a ¥11 million fair value loss.