Presentation of Interest Income as Operating Revenue Based on ALM Management
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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- FY2025RestatedAnnual report
「On the other hand, because deposits are also made as part of ALM management, which is part of our ordinary business activities, and because their significance increased as deposit interest rates rose, from the current consolidated fiscal year we changed the classification of interest income to operating revenue, in the same manner as revenue from other transactions based on ALM management.」
The reclassification of interest income on deposits as operating revenue under ALM management was also applied to the full-year financial results. Interest income of ¥251 million for the previous fiscal year was reclassified. - FY2025-H1First statedAnnual report
「On the other hand, because deposits are also made as part of ALM management, which is part of our ordinary business activities, and because their significance increased as deposit interest rates rose, from the current interim consolidated accounting period we changed the classification of interest income to operating revenue, in the same manner as revenue from other transactions based on ALM management.」
Because interest income on deposits with banks and other institutions forms part of ALM management, which is an ordinary business activity, and became more significant as deposit interest rates rose, its presentation was changed from non-operating income to operating revenue. Interest income of ¥113 million for the previous interim period was also reclassified, increasing operating revenue from the securities finance business by ¥113 million.