Recoverability of Deferred Tax Assets
First written in FY2017. 14 of 15 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2023-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2022-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2020-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company explicitly states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company explicitly states that there are no material changes to the risk concerning the recoverability of deferred tax assets. - FY2019-Q3RestatedAnnual report
「During the nine-month period of the third quarter, there were no new business or other risks, or significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The risk concerning the recoverability of deferred tax assets is treated as having no material changes. - FY2018RestatedAnnual report
「If deferred tax assets are reduced in the future because of changes in their recoverability, changes in accounting standards or other factors, or tax reforms, the bank's results of operations, financial position and capital adequacy ratio may be adversely affected.」
The company reiterates the risk of reductions in deferred tax assets resulting from their recoverability and changes in accounting standards or tax regulations. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The risk concerning the recoverability of deferred tax assets is treated as having no material changes. - FY2017First statedAnnual report
「If deferred tax assets are reduced in the future because of changes in their recoverability, changes in accounting standards or other factors, or tax reforms, the bank's results of operations, financial position and capital adequacy ratio may be adversely affected.」
The company describes the risk that deferred tax assets may be reduced based on assumptions concerning projected taxable income, realizability and other factors.