Continuation of Accounting Assumptions Regarding the Impact of COVID-19
First written in FY2021-Q2. 7 of 10 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
1 other company's latest entry also says "Other".
- FY2024Updated accounting recovery scenarioAnnual report
「Although economic activity is assumed to follow a gradual expansion scenario in fiscal 2024, the assumptions used to estimate the allowance for loan losses represent the best estimates available at present, while uncertainty remains in those assumptions.」
The accounting assumptions were updated from a gradual recovery scenario, including the impact of the infection, to a gradual expansion scenario for fiscal 2024. - FY2024-Q2RestatedAnnual report
「There have been no material changes from the description in the annual securities report for the previous consolidated fiscal year regarding the assumptions concerning the impact of COVID-19.」
The company reconfirmed that no material changes had been made to the accounting assumptions concerning the impact of the infection from the previous year's annual securities report. - FY2023-Q3RestatedAnnual report
「No material changes were made to the assumptions concerning the impact of the spread of COVID-19 from the disclosures in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that no material changes had been made to the accounting assumptions concerning the impact of the spread of the infection from the previous year's annual securities report. - FY2023-Q1RestatedAnnual report
「No material changes were made to the assumptions concerning the impact of the spread of COVID-19 from the disclosures in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that no material changes had been made to the accounting assumptions concerning the impact of the spread of the infection from the previous year's annual securities report. - FY2022Updated the period covered by the accounting recovery scenarioAnnual report
「Regarding the outlook at the Bank and certain consolidated subsidiaries, including the impact of COVID-19, we assume that economic activity will follow a very gradual recovery scenario from fiscal 2022 onward.」
The accounting recovery scenario, including the impact of the infection, was updated to a very gradual recovery from fiscal 2022 onward. - FY2022-Q2RestatedAnnual report
「No material changes were made to the assumptions concerning the impact of the spread of COVID-19 from the disclosures in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that no material changes had been made since the previous fiscal year to the accounting assumptions concerning the impact of the spread of the infection. - FY2022-Q1RestatedAnnual report
「No material changes were made to the assumptions concerning the impact of the spread of COVID-19 from the disclosures in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that no material changes had been made to the accounting assumptions concerning the impact of the spread of the infection from the previous year's annual securities report. - FY2021RestatedAnnual report
「Regarding the outlook, including the impact of COVID-19, we assume that economic activity will follow a very gradual recovery scenario throughout fiscal 2021.」
The company continues to use a gradual recovery scenario, including the impact of the infection, in its accounting estimates. - FY2021-Q3RestatedAnnual report
「No material changes were made to the assumptions concerning the impact of the spread of COVID-19 from the disclosures in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that no material changes had been made to the accounting assumptions concerning the impact of the spread of the infection from the previous year's annual securities report. - FY2021-Q2First statedAnnual report
「No material changes were made to the assumptions concerning the impact of the spread of COVID-19 from the disclosures in the annual securities report for the previous consolidated fiscal year.」
The company explicitly stated that no material changes had been made to the accounting assumptions concerning the impact of the spread of the infection from the previous year's annual securities report.