Komori
Shinkin Central Bank (8421) · InitiativeAchieved

Consideration of market decline factors in impairment assessments for bonds and other securities

First written in FY2023. 1 of 1 entries say "Achieved", first in FY2023. Latest entry: FY2023.

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Change in Method for Determining Impairment of Bonds and Other InstrumentsA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2023AchievedAnnual report

    「当連結会計年度末から、債券等については、時価が取得原価に比べて30％以上下落したことに加え、発行会社の業況や過去の一定期間における時価の推移等を考慮したうえで「著しく下落した」と判断し」

    従来の時価30％以上下落を基準とする方法から、発行会社の業況や過去の時価推移等も考慮する減損判定方法へ、当連結会計年度末から変更した。財務諸表への影響はないと記載された。
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Shinkin Central Bank's next results are scheduled for 2026-10-28. Read the earnings preview
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