Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 5 of 6 entries say "Restated". Latest entry: FY2022.
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- FY2022RestatedAnnual report
「The Bank applies the declining-balance method to its tangible fixed assets, except that it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2021RestatedAnnual report
「The Bank applies the declining-balance method to its tangible fixed assets, except that it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2018RestatedAnnual report
「The Bank applies the declining-balance method to its tangible fixed assets, except that it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2017RestatedAnnual report
「Following the amendment of the Corporation Tax Act, the company applied the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” dated 17 June 2016, in the current consolidated fiscal year, and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting treatment changing the depreciation method for building fixtures and structures to the straight-line method continues to be applied, with the impact on ordinary income and other items for the current fiscal year stated as ¥6 million. - FY2017-Q3RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. As a result, ordinary income and profit before income taxes for the nine-month period of the current third quarter of the consolidated fiscal year each increased by ¥3 million.」
The change in the depreciation method continues to be applied, with its impact on profit for the nine-month period of the current third quarter disclosed as ¥3 million. - FY2017-Q2First statedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
In accordance with the FY2016 tax reforms, the depreciation method for the relevant assets was changed from the declining-balance method to the straight-line method.