Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 9 of 10 entries say "Restated". Latest entry: FY2026-H1.
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- FY2026-H1RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues. - FY2024-Q2RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2022-Q2RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2021-Q2RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2020-Q2RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2019-Q2RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The policy of applying the straight-line method to building fixtures and structures continues. - FY2018-Q2RestatedAnnual report
「The bank applies the declining-balance method to property, plant and equipment, except that the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recognized on an apportioned basis over the relevant period.」
The policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact on the consolidated financial statements for the fiscal year was immaterial.」
The change in depreciation method was also applied to the annual financial statements, and its impact on the financial statements was described as immaterial. - FY2017-Q3First statedAnnual report
「Following the revision of the Corporation Tax Act, the bank applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of the fiscal year. The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact on the quarterly consolidated financial statements for the nine months ended 31 December was immaterial.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on the quarterly consolidated financial statements was described as immaterial.