Integration of Consolidated Subsidiaries Through the Absorption-Type Merger of 大銀アカウンティングサービス株式会社
First written in FY2017-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
18 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Daigin Business Service Co., Ltd., formerly a consolidated subsidiary, ceased to exist following an absorption-type merger with the Bank as the surviving company and was therefore excluded from the scope of consolidation from the current consolidated fiscal year.」
It confirms that Daigin Business Service Co., Ltd. remained outside the scope of consolidation following completion of the absorption-type merger. - FY2023-Q3RestatedAnnual report
「Daigin Business Service Co., Ltd., formerly a consolidated subsidiary, ceased to exist following an absorption-type merger with the Bank as the surviving company and was therefore excluded from the scope of consolidation from the first-quarter consolidated accounting period.」
The exclusion of Daigin Business Service Co., Ltd. from the scope of consolidation following the absorption-type merger effective 1 April 2022 was reconfirmed in the third quarter. - FY2023-Q1AdvancedAnnual report
「The Bank and Daigin Business Service Co., Ltd., formerly a consolidated subsidiary of the Bank, carried out an absorption-type merger effective 1 April 2022, with the Bank as the surviving company.」
Daigin Business Service Co., Ltd. was absorbed effective 1 April 2022 and excluded from the scope of consolidation. The absorption-type merger of the wholly owned subsidiary gave concrete form to the objectives of improving management efficiency and making effective use of management resources. - FY2017-Q3RestatedAnnual report
「Effective 1 April 2016, Daigin Accounting Service Co., Ltd. ceased to exist following an absorption-type merger with Daigin Office Service Co., Ltd. (renamed from Daigin Staff Service Co., Ltd.) as the surviving company. From the first-quarter consolidated accounting period, the number of the Bank’s consolidated subsidiaries decreased from 9 to 8.」
The absorption-type merger and the reduction in the number of consolidated subsidiaries from 9 to 8 were reiterated in the third quarter. - FY2017-Q1AchievedAnnual report
「Effective 1 April 2016, Daigin Accounting Service Co., Ltd. ceased to exist following an absorption-type merger with Daigin Office Service Co., Ltd. (renamed from Daigin Staff Service Co., Ltd.) as the surviving company, reducing the number of the Bank’s consolidated subsidiaries to 8.」
The absorption-type merger was completed effective 1 April 2016, reducing the number of consolidated subsidiaries from 9 to 8.