Recoverability of Deferred Tax Assets
First written in FY2017. 9 of 12 entries say "Restated". Latest entry: FY2026.
1 other company's latest entry also says "Other".
- FY2026Deferred tax assets increased, making the significance of estimates more explicitAnnual report
「Deferred tax assets ¥4,510 million ¥6,196 million」
Deferred tax assets increased from ¥4,510 million at the end of the previous fiscal year to ¥6,196 million. Estimates of recoverability based on assumptions regarding future taxable income and other factors are described as material accounting estimates. - FY2026-H1RestatedAnnual report
「There were no material changes during the current interim consolidated accounting period in the accounting estimates used by the Bank and its group or in the assumptions used in making those estimates.」
The company explained that there had been no material changes from the previous consolidated fiscal year in the accounting estimates or the assumptions used in making them. - FY2025RestatedAnnual report
「If it is subsequently determined that some or all of the deferred tax assets cannot be recovered, or if accounting standards or other requirements change, the deferred tax assets may be reduced, potentially affecting business performance.」
The risk of a reduction in deferred tax assets due to assumptions regarding future taxable income and changes in accounting standards continues to be disclosed. - FY2024-Q2RestatedAnnual report
「There were no material changes during the cumulative second quarter of the current consolidated fiscal year in the accounting estimates used by the Bank and its group or in the assumptions used in making those estimates.」
The report continues to state that there have been no material changes from the previous consolidated fiscal year in the accounting estimates or the assumptions underlying them. - FY2023-Q1RestatedAnnual report
「There were no material changes during the cumulative first quarter of the current consolidated fiscal year in the accounting estimates used by the Bank and its group or in the assumptions used in those estimates.」
The company explained that there had been no material changes from the previous consolidated fiscal year in the accounting estimates or the assumptions used in making them. - FY2022-Q2RestatedAnnual report
「There were no material changes during the cumulative second quarter of the current consolidated fiscal year in the accounting estimates used by the Bank and its group or in the assumptions used in making those estimates.」
The company explained that there had been no material changes from the previous consolidated fiscal year in the accounting estimates or the assumptions used in making them. - FY2022-Q1RestatedAnnual report
「There were no material changes during the cumulative first quarter of the current consolidated fiscal year in the accounting estimates used by the Bank and its group or in the assumptions used in those estimates.」
The company explained that there had been no material changes from the previous consolidated fiscal year in the accounting estimates and assumptions. - FY2021-Q2RestatedAnnual report
「There have been no material changes from the information provided in the "Additional Information" section of the previous fiscal year's securities report regarding the accounting estimates related to the impact of COVID-19 and the assumptions used in making those estimates for the current interim consolidated accounting period.」
The company explained that there had been no material changes from the end of the previous fiscal year in accounting estimates taking into account the impact of COVID-19. The assumptions related to tax-effect accounting and impairment of fixed assets are also included. - FY2021-Q1RestatedAnnual report
「There have been no material changes from the information provided in the "Additional Information" section of the previous fiscal year's securities report regarding the accounting estimates related to the impact of COVID-19 and the assumptions used in making those estimates for the cumulative first quarter of the current consolidated fiscal year.」
The company explained that there had been no material changes from the end of the previous fiscal year in accounting estimates, including loan-loss provisions, tax-effect accounting, and impairment of fixed assets, taking into account the impact of COVID-19. - FY2020WorsenedAnnual report
「The estimates and the assumptions used in making them may be revised depending on the future spread of COVID-19 and the timing of its containment.」
For accounting estimates, including deferred tax assets, the risk of changes in assumptions based on the spread of COVID-19 and the timing of its containment has been added. - FY2018RestatedAnnual report
「If it is subsequently determined that some or all of the deferred tax assets cannot be recovered, or if accounting standards or other requirements change, the deferred tax assets may be reduced, potentially affecting business performance.」
The risk of a reduction in deferred tax assets due to their recoverability and changes in accounting standards has been reiterated. - FY2017First statedAnnual report
「If it is subsequently determined that some or all of the deferred tax assets cannot be recovered, or if accounting standards or other requirements change, the deferred tax assets may be reduced, potentially affecting business performance.」
The company discloses the possibility that deferred tax assets may be reduced due to differences between assumptions regarding future taxable income and actual results, or changes in accounting standards.