Accounting treatment of gains and losses on investment trust cancellations and redemptions
First written in FY2023-Q2. . Latest entry: FY2026.
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- FY2026Increase in gains on investment trust cancellations and redemptionsAnnual report
「During the current consolidated fiscal year, gains on the cancellation or redemption of investment trusts of ¥4.561 billion (¥1.563 billion in the previous consolidated fiscal year) were recorded under “Interest and dividends on securities.”」
Gains on the cancellation or redemption of investment trusts increased from ¥1.563 billion to ¥4.561 billion. - FY2026-H1Increase in gains on investment trust cancellations and redemptionsAnnual report
「During the current interim consolidated fiscal period, gains on the cancellation or redemption of investment trusts of ¥1.403 billion (¥691 million in the previous interim consolidated fiscal period) were recorded under “Interest and dividends on securities.”」
Gains on the cancellation or redemption of investment trusts increased from ¥691 million in the same period of the previous year to ¥1.403 billion. - FY2025-H1Slight decrease in gains on redemptions and maturities of investment trustsAnnual report
「During the current interim consolidated fiscal period, gains on the cancellation or redemption of investment trusts of ¥691 million (¥711 million in the previous interim consolidated fiscal period) were recorded under “Interest and dividends on securities.”」
Gains on the cancellation or redemption of investment trusts decreased from ¥711 million in the same period of the previous year to ¥691 million. - FY2024Decrease in gains on redemptions and maturities of investment trustsAnnual report
「During the current consolidated fiscal year, gains on the cancellation or redemption of investment trusts of ¥2.592 billion (¥4.186 billion in the previous consolidated fiscal year) were recorded under “Interest and dividends on securities.”」
Gains on the cancellation or redemption of investment trusts decreased from ¥4.186 billion to ¥2.592 billion. - FY2024-Q2Decrease in gains on redemptions and maturities of investment trustsAnnual report
「During the current interim consolidated fiscal period, gains on the cancellation or redemption of investment trusts of ¥711 million (¥2.187 billion in the previous interim consolidated fiscal period) were recorded under “Interest and dividends on securities.”」
Gains on the cancellation or redemption of investment trusts decreased from ¥2.187 billion in the same period of the previous year to ¥711 million. - FY2023Increase in gains on investment trust cancellations and redemptionsAnnual report
「During the current consolidated fiscal year, gains on the cancellation or redemption of investment trusts of ¥4.186 billion (¥3.092 billion in the previous consolidated fiscal year) were recorded under “Interest and dividends on securities.”」
Gains on the cancellation or redemption of investment trusts increased from ¥3.092 billion to ¥4.186 billion. - FY2023-Q2First statedAnnual report
「For gains or losses arising from the cancellation or redemption of investment trusts, excluding ETFs, when the investment trust portfolio as a whole produces a gain, the amount is recorded under “Interest and dividends on securities”; when it produces a loss, it is recorded under “Losses on redemption of government bonds and other bonds” within “Other operating expenses.” During the current interim consolidated fiscal period, gains on the cancellation or redemption of investment trusts of ¥2.187 billion (¥1.345 billion in the previous interim consolidated fiscal period) were recorded under “Interest and dividends on securities.”」
The Bank established the presentation of gains and losses arising from the cancellation or redemption of investment trusts and recorded ¥2.187 billion in gains on cancellation and redemption under interest and dividends on securities for the interim period.