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Japan Securities Finance (8511) · PolicyFirst stated

Separate presentation of derivative assets and liabilities

First written in FY2026. . Latest entry: FY2026.

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  1. FY2026First statedAnnual report

    「Derivative receivables included in other current assets, derivative receivables included in other non-current assets, and derivative payables included in other current liabilities in the previous consolidated fiscal year are presented separately from the current consolidated fiscal year to improve clarity.」

    To improve clarity, derivative receivables and payables were presented separately on the balance sheet, and the prior-year figures were reclassified.
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Separate presentation of derivative assets and liabilities | Japan Securities Finance Co.,Ltd. (8511) | Komori