Market Risk Associated with Derivatives Transactions
First written in FY2016. 12 of 24 entries say "Restated". Latest entry: FY2026.
Bank of The Ryukyus,Limited moved to the "Worse" side of this theme in 2022, the same year as the typical company in this theme.
The whole theme swung hardest in 2025: 8 of 19 companies on the "Worse" side.
4 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「OTC FX forwards Sell contracts 22,492 ― △372 △372 Buy contracts 702 ― 1 1 Total ──── ──── △371 △371」
Valuation gains and losses on FX forwards shifted from a gain of ¥336 million in the previous fiscal year to a loss of ¥371 million. - FY2026-H1WorsenedAnnual report
「OTC FX forwards Sell contracts 29,619 ― △383 △383 Buy contracts 74 ― △0 △0 Total ― ― △383 △383」
The notional amount of FX forward sell contracts was ¥29,619 million, and total valuation losses were ¥383 million, resulting in a shift from valuation gains at the end of the previous fiscal year to valuation losses. - FY2025-H1Update to interim-period foreign exchange forward balances and valuationsAnnual report
「Over-the-counter Foreign exchange forwards Short 18,975 ― 176 176 Long 6 ― △0 △0 Total ― ― 176 176」
At the end of the interim period, short foreign exchange forward contracts totaled ¥1,897.5 million, long contracts totaled ¥0.6 million, and total valuation gains or losses were ¥176 million. This represented a shift to valuation gains from negative ¥110 million at the end of the previous fiscal year. - FY2024MitigatedAnnual report
「Over-the-counter Foreign exchange forwards Short 19,377 ― △110 △110 Long 63 ― 0 0 Total ──── ──── △110 △110」
Short foreign exchange forward contracts decreased from ¥2,766.5 million in the previous fiscal year to ¥1,937.7 million, while valuation gains or losses narrowed from negative ¥152 million to negative ¥110 million. - FY2024-Q2WorsenedAnnual report
「Over-the-counter Foreign exchange forwards Short 29,276 － △250 △250 Long 8,401 － 7 7 Total ──── ──── △242 △242」
Short foreign exchange forward contracts totaled ¥2,927.6 million and long contracts totaled ¥840.1 million, with total valuation gains or losses of negative ¥242 million. Market exposure and valuation losses increased from negative ¥152 million at the end of the previous fiscal year. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It reconfirmed that there had been no significant changes or new risks since the previous annual disclosure regarding market risk from derivatives transactions. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It reconfirmed that there had been no significant changes or new risks since the previous annual disclosure regarding market risk from derivatives transactions. - FY2022WorsenedAnnual report
「Short 24,746 ― △1,034 △1,034 Long 215 ― 0 0 Total ──── ──── △1,034 △1,034」
Short foreign exchange forward contracts totaled ¥2,474.6 million, with total valuation gains or losses of negative ¥1,034 million, resulting in greater market exposure than in the previous fiscal year. - FY2022-Q2Update to foreign exchange forward balances and valuationsAnnual report
「Over-the-counter Foreign exchange forwards Short 22,272 ― △347 △347 Long 1,236 ― 5 5 Total ──── ──── △341 △341」
At the end of the interim period, short foreign exchange forward contracts totaled ¥2,227.2 million, long contracts totaled ¥123.6 million, and total valuation gains or losses were negative ¥341 million. - FY2021WorsenedAnnual report
「Over-the-counter Foreign exchange forwards Short 16,383 ― △834 △834 Long 329 ― 0 0 Total ──── ──── △833 △833」
Short foreign exchange forward contracts totaled ¥1,638.3 million, with total valuation gains or losses of negative ¥833 million, updating the market exposure from derivatives transactions. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It reconfirmed that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2021-Q2Update to derivatives balances and valuationsAnnual report
「Over-the-counter Foreign exchange forwards Short 10,670 ― △4 △4 Long 358 ― 1 1 Total ──── ──── △3 △3」
At the end of the interim period, foreign exchange forwards not subject to hedge accounting had short contracts of ¥1,067.0 million and long contracts of ¥35.8 million, with total valuation gains or losses of negative ¥3 million. There were no derivative transactions subject to hedge accounting. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It stated that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It reconfirmed that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2020-Q2Update to derivatives balances and valuationsAnnual report
「Over-the-counter Foreign exchange forwards Short 19,369 ― 221 221 Principally applied accounting method Funding-related swaps Foreign-currency deposits 37,181 ― △22」
At the end of the interim period, short foreign exchange forwards had a contract amount of ¥1,936.9 million and a fair value and valuation gain or loss of ¥221 million. Funding-related swaps to which hedge accounting was applied had a contract amount of ¥3,718.1 million and a fair value of negative ¥22 million. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It stated that there had been no significant changes or new risks since the previous fiscal year regarding market risk from derivatives transactions. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It reconfirmed that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2019-Q2Update to foreign exchange forward balances and valuationsAnnual report
「Over-the-counter Foreign exchange forwards Short 52,971 － △911 △911」
At the end of the interim period, the contract amount and other figures for short foreign exchange forwards were ¥5,297.1 million, while the fair value and valuation gain or loss were negative ¥911 million. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It stated that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It stated that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2017-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It reconfirmed that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2017-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It stated that there had been no significant changes or new risks regarding market risk from derivatives transactions. - FY2017-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes or newly arising risks from those described in the annual securities report for the previous fiscal year regarding business and other risks that could materially affect investors' decisions.」
It stated that there had been no significant changes or newly arising risks since the previous fiscal year regarding market risk from derivatives transactions. - FY2016First statedAnnual report
「However, fluctuations in interest rates and exchange rates may adversely affect the Bank Group's operating performance and financial condition.」
It uses checks and balances among the front, middle and back offices, consultations with the Risk Management Division, and clarification of its hedging policy as management measures.