The Shimizu Bank (8364) · PolicyDropped
Hedge Accounting Treatment for LIBOR-Referenced Financial Instruments
First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023.
3entries
2years
0from disclosures
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Application of Exceptional Hedge Accounting Treatment for Financial Instruments Referencing LIBORA theme 8 companies write about · 0 as a headwind · 0 as a tailwind
0 other companies' latest entry also says "Dropped".
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Full recordFilings, disclosures and news, newest first
- FY2023DroppedAnnual report
「Consolidated fiscal year (31 March 2023) There are no applicable matters.」
The hedge accounting treatment for financial instruments referencing LIBOR, which was explicitly stated in the previous quarterly report, was not explicitly stated in the relevant note for the current fiscal year. - FY2023-Q3RestatedAnnual report
「We have applied the "Accounting Treatment of Hedge Accounting for Financial Instruments Referencing LIBOR" (Practical Issues Task Force Report No. 40, 17 March 2022) to these hedging relationships.」
The application of hedge accounting treatment for financial instruments referencing LIBOR was reconfirmed in the notes to financial instruments. - FY2023-Q1First statedAnnual report
「We have applied the "Accounting Treatment of Hedge Accounting for Financial Instruments Referencing LIBOR" (Practical Issues Task Force Report No. 40, 17 March 2022) to these hedging relationships.」
It was confirmed for the first time that hedge accounting treatment for financial instruments referencing LIBOR was being applied to interest rate swaps and other instruments used to fix the cash flows of loans and other hedged items.