Risk from fluctuations in interest rates, foreign exchange rates and securities prices
First written in FY2016. 9 of 33 entries say "Restated". Latest entry: 2026-10-26.
The Oita Bank moved to the "Worse" side of this theme in 2022, 1 year after the typical company in this theme (2021).
The whole theme swung hardest in 2019: 4 of 6 companies on the "Worse" side.
2 other companies' latest entry also says "Materialised".
- FY2026MitigatedAnnual report
「As of 31 March 2026, the market risk exposure (estimated loss) for the Bank's principal financial instruments was ¥42,914 million, comprising ¥25,310 million in securities and ¥17,604 million in deposits and loans, etc. (excluding securities).」
Market risk exposure decreased from ¥44,930 million at the end of the previous fiscal year to ¥42,914 million. Net valuation losses on derivative transactions also narrowed from ¥10,004 million to ¥3,420 million, while the valuation difference on other securities was ¥21,836 million. - 2026-04-27MaterialisedOccurring Fact
「Total unrealized losses on securities as of the end of the fiscal year ending March 2026: ¥4,803 million」
The bank disclosed unrealized losses of ¥4,803 million on bonds held to maturity as of the end of the fiscal year ending March 2026, showing that securities price volatility had materialized as unrealized losses. It stated that this had no impact on its earnings or dividend forecasts. - FY2026-H1Improvement in securities valuation differences; narrowing derivative valuation lossesAnnual report
「Valuation difference on other securities 1,346 14,794 Total derivatives transactions (10,004) (4,403)」
The valuation difference on other securities improved from ¥1,346 million to ¥14,794 million, while net valuation losses on derivative transactions narrowed from ¥10,004 million to ¥4,403 million. Market-related indicators generally improved. - FY2025Decline in market risk exposure; narrowing securities valuation differencesAnnual report
「As of 31 March 2025, the market risk exposure (estimated loss) for the Bank's principal financial instruments was ¥44,930 million, comprising ¥31,255 million in securities and ¥13,675 million in deposits and loans, etc. (excluding securities).」
Market risk exposure decreased from ¥47,105 million at the end of the previous fiscal year, while the valuation difference on other securities narrowed from ¥17,372 million to ¥1,346 million. - FY2025-H1Narrowing securities valuation differences; improvement in derivative valuation lossesAnnual report
「Valuation difference on other securities 17,372 11,422 Total derivatives transactions (19,683) (6,601)」
The valuation difference on other securities decreased from ¥17,372 million at the end of the previous fiscal year to ¥11,422 million. Meanwhile, net valuation losses on derivative transactions narrowed from ¥19,683 million to ¥6,601 million, with market-related indicators showing a mix of improvement and deterioration. - FY2024WorsenedAnnual report
「As of 31 March 2024, the market risk exposure (estimated loss) for the Bank's principal financial instruments was ¥47,105 million, comprising ¥33,475 million in securities and ¥13,629 million in deposits and loans, etc. (excluding securities).」
Market risk exposure increased from ¥38,197 million at the end of the previous fiscal year to ¥47,105 million. Valuation losses on currency swaps were ¥17,479 million, widening from ¥8,988 million at the end of the previous fiscal year. Meanwhile, the valuation difference on other securities improved to a gain of ¥23,909 million. - FY2024-Q3Improvement in securities valuation differences; widening currency swap valuation lossesAnnual report
「Other securities Total 1,299,598 1,294,353 △5,244 1,277,197 1,284,124 6,927 Currency swaps 114,835 △8,988 △8,988 86,516 △12,917 △12,917」
The valuation difference on other securities improved from a loss of ¥5,244 million at the end of the previous fiscal year to a gain of ¥6,927 million. Meanwhile, valuation losses on currency swaps widened from ¥8,988 million to ¥12,917 million. - FY2024-Q2Improvement in valuation differences; widening currency swap valuation lossesAnnual report
「Total 1,249,300 1,248,775 524 Currency swaps 107,697 59,832 △19,410 △19,410」
The valuation difference on other securities was a gain of ¥524 million, improving from a loss of ¥5,244 million at the end of the previous fiscal year. Meanwhile, valuation losses on currency swaps widened to ¥19,410 million from ¥8,988 million at the end of the previous fiscal year. - FY2024-Q1Improvement in valuation differences; widening derivative valuation lossesAnnual report
「Other securities Total 1,299,598 1,294,353 △5,244 1,293,171 1,300,469 7,297 There was no impairment loss recognized during the previous consolidated fiscal year or the cumulative first-quarter consolidated accounting period. Currency swaps 114,835 △8,988 △8,988 126,141 △18,638 △18,638」
The valuation difference on other securities improved from a loss of ¥5,244 million at the end of the previous fiscal year to a gain of ¥7,297 million at the end of the quarter, and no impairment loss was recognized. Meanwhile, valuation losses on currency swaps widened from ¥8,988 million to ¥18,638 million, with market-related indicators showing a mix of improvement and deterioration. - FY2023WorsenedAnnual report
「As of 31 March 2023, the market risk exposure (estimated loss) for the Bank's principal financial instruments was ¥38,197 million, comprising ¥27,356 million in securities and ¥10,841 million in deposits and loans, etc. (excluding securities).」
Market risk exposure increased from ¥22,075 million at the end of the previous fiscal year to ¥38,197 million. The valuation difference on other securities also shifted from a gain of ¥1,215.7 million to a loss of ¥5,244 million. - FY2023-Q3WorsenedAnnual report
「Other securities Total 1,202,879 1,215,037 12,157 1,236,846 1,223,981 △12,865 There was no impairment loss recognized during the cumulative third-quarter consolidated accounting period.」
The valuation difference on other securities deteriorated from a gain of ¥12,157 million at the end of the previous fiscal year to a loss of ¥12,865 million, while the valuation difference on other securities was also △¥8,218 million. No impairment loss was recognized during the cumulative quarterly period. - FY2023-Q2WorsenedAnnual report
「Valuation difference: △4,510 Valuation difference on other securities: △2,533 There was no impairment loss recognized during the interim consolidated accounting period.」
The valuation difference on other securities deteriorated from a gain of ¥12,157 million at the end of the previous fiscal year to a loss of ¥4,510 million, while the valuation difference on other securities was △¥2,533 million. No impairment loss was recognized on securities during the interim period. - FY2023-Q1Unrealized gain on securities valuation turned into an unrealized loss; no impairment losses during the current quarterAnnual report
「Net unrealized gain on other securities valuation 9,141 △806 Total 1,202,879 1,215,037 12,157 Total 1,264,450 1,262,364 △2,086 No impairment losses were recognized during the first quarter of the current consolidated fiscal year.」
The valuation difference on other securities changed from a ¥12,157 million gain at the end of the previous fiscal year to a ¥2,086 million loss at the end of the current quarter, while net unrealized gains on other securities valuation changed from ¥9,141 million to △¥806 million. Meanwhile, no impairment losses were incurred during the current quarter. - FY2022-Q3MaterialisedAnnual report
「The amount of impairment losses recognized during the first 3 quarters of the current consolidated fiscal year was ¥47 million, including ¥47 million on corporate bonds.」
Although no impairment losses had been recognized in the previous consolidated fiscal year or through the previous quarter, actual impairment losses of ¥47 million on securities, specifically corporate bonds, were incurred during the first 3 quarters of the current fiscal year. - FY2022-Q1RestatedAnnual report
「No impairment losses were recognized during either the previous consolidated fiscal year or the first quarter of the current consolidated fiscal year.」
It states that no impairment losses on securities were incurred in either the previous fiscal year or the first quarter of the current fiscal year. - FY2021WorsenedAnnual report
「As of 31 March 2021, the market risk amount (estimated loss) for the Bank's principal financial instruments was ¥22,075 million, comprising ¥17,019 million in securities and ¥5,056 million in deposits and loans, etc. (excluding securities).」
The market risk amount increased from ¥20,023 million at the end of fiscal 2019 to ¥22,075 million. Backtesting of VaR against actual profit and loss is continuing. - FY2021-Q3RestatedAnnual report
「There were no impairment losses for the cumulative third quarter of the consolidated fiscal year.」
While impairment losses on securities of ¥1,383 million were recorded in the previous fiscal year, it was again confirmed that no impairment losses were incurred during the first 3 quarters of the current fiscal year. - FY2021-Q1No impairment losses on securities during the current quarterAnnual report
「No impairment losses were recognized on securities with market values during the first quarter of the current consolidated fiscal year.」
Although impairment losses on securities of ¥1,383 million were recorded in the previous consolidated fiscal year, no impairment losses were incurred during the first quarter of the current fiscal year. - FY2020WorsenedAnnual report
「The amount of impairment losses recognized on securities with market values during the current consolidated fiscal year was ¥1,383 million, including ¥1,383 million on shares.」
Actual impairment losses on securities were incurred, amounting to ¥1,383 million, whereas no such losses had been recorded in the previous fiscal year. - FY2020-Q3RestatedAnnual report
「The amount of impairment losses recognized during the first 3 quarters of the current consolidated fiscal year was ¥390 million, including ¥390 million on shares.」
Cumulative impairment losses of ¥390 million on securities, mainly shares, continued to be recognized, confirming again that market risk had materialized as actual losses. - FY2020-Q2MaterialisedAnnual report
「The amount of impairment losses recognized during the current interim consolidated accounting period was ¥390 million, including ¥390 million on shares.」
Although the market risk amount had decreased at the end of the previous fiscal year, actual impairment losses of ¥390 million on securities, mainly shares, were incurred during the current interim period. - FY2019MitigatedAnnual report
「As of 31 March 2019, the market risk amount (estimated loss) for the Bank's principal financial instruments was ¥20,023 million, comprising ¥14,735 million in securities and ¥5,288 million in deposits and loans, etc. (excluding securities).」
The market risk amount decreased from ¥32,100 million at the end of the previous fiscal year to ¥20,023 million. Backtesting of VaR against actual profit and loss is also conducted. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there were no material changes in the risks from fluctuations in interest rates, foreign exchange rates and securities prices. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It comprehensively states that there were no material changes in the risks from fluctuations in interest rates, foreign exchange rates and securities prices. - FY2018MitigatedAnnual report
「As of 31 March 2018, the market risk amount (estimated loss) for the Bank's principal financial instruments was ¥32,100 million, comprising ¥22,266 million in securities and ¥9,833 million in deposits and loans, etc. (excluding securities).」
The market risk amount decreased from ¥32,845 million at the end of the previous fiscal year to ¥32,100 million. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there were no material changes in the risks from fluctuations in interest rates, foreign exchange rates and securities prices. - FY2017WorsenedAnnual report
「As of 31 March 2017, the market risk amount (estimated loss) for the Bank's principal financial instruments was ¥32,845 million, comprising ¥23,013 million in securities and ¥9,832 million in deposits and loans, etc. (excluding securities).」
The market risk amount increased from ¥31,847 million at the end of the previous fiscal year to ¥32,845 million. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there were no material changes in the risks from fluctuations in interest rates, foreign exchange rates and securities prices. - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It states that there were no material changes in the risks from fluctuations in interest rates, foreign exchange rates and securities prices. - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It states that there were no material changes in market risk. - FY2016First statedAnnual report
「As of 31 March 2016, the market risk amount (estimated loss) for the Bank's principal financial instruments was ¥31,847 million, comprising ¥21,759 million in securities and ¥10,087 million in deposits and loans, etc. (excluding securities).」
The potential losses arising from changes in interest rates, foreign exchange rates and share prices are described, and market risk is quantified using VaR.