Application of Exceptional Hedge Accounting Treatment for Financial Instruments Referencing LIBOR
First written in FY2022-Q2. 3 of 4 entries say "Restated". Latest entry: FY2025-H1.
3 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「The above hedging relationship is also subject to “Accounting Treatment for Hedge Accounting for Financial Instruments Referencing LIBOR” (Practical Response Report No. 40, 17 March 2022).」
The policy of applying the special accounting treatment under Practical Response Report No. 40 to hedging relationships referencing LIBOR remains in place. - FY2024-Q2RestatedAnnual report
「The special treatment prescribed in Practical Response Report No. 40 is being applied to all of the above hedging relationships that fall within the scope of “Accounting Treatment for Hedge Accounting for Financial Instruments Referencing LIBOR” (Practical Response Report No. 40, 17 March 2022).」
The policy of applying the special treatment under Practical Response Report No. 40 to all hedging relationships involving financial instruments referencing LIBOR remains in place. - FY2023-Q2RestatedAnnual report
「The special treatment prescribed in Practical Response Report No. 40 is being applied to all of the above hedging relationships that fall within the scope of “Accounting Treatment for Hedge Accounting for Financial Instruments Referencing LIBOR” (Practical Response Report No. 40, 17 March 2022).」
The policy of applying the special treatment under Practical Response Report No. 40 to all hedging relationships involving financial instruments referencing LIBOR was reaffirmed. - FY2022-Q2First statedAnnual report
「The Company applies the special treatment prescribed in the “Treatment of Hedge Accounting for Financial Instruments Referencing LIBOR” (Accounting Standards Implementation Issue No. 40, 29 September 2020) to all of the above hedging relationships that fall within the scope of that implementation issue.」
It was stated that the special accounting treatment prescribed in Practical Response Report No. 40 is being applied to all applicable hedging relationships referencing LIBOR.