Valuation of Floating-Rate Government Bonds Using a Theoretical Value Model
First written in FY2017-Q3. 11 of 12 entries say "Restated". Latest entry: FY2021-Q1.
No other company in this theme has enough history to compare yet.
- FY2021-Q1RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a forward-rate pricing model. - FY2020-Q3RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a forward-rate pricing model. - FY2020-Q2RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a forward-rate pricing model. - FY2020-Q1RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a forward-rate pricing model. - FY2019-Q3RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a forward-rate pricing model. - FY2019-Q2RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a theoretical value model. - FY2019-Q1RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a theoretical value model. - FY2018RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, Accounting Standards Board of Japan, 28 October 2008).」
Floating-rate Japanese government bonds for which the extremely limited number of transactions means that market prices are judged not to represent fair value continue to be valued using an information-vendor theoretical value model. - FY2018-Q3RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
The Company continues to value floating-rate Japanese government bonds using information-vendor prices and a theoretical value model, on the grounds that the extremely limited number of transactions means that market prices do not represent fair value. - FY2018-Q1RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company and certain consolidated subsidiaries, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets (Practical Response Report No. 25, 28 October 2008, Accounting Standards Board of Japan).」
The Company continues to value floating-rate Japanese government bonds using information-vendor prices and a theoretical value model, on the grounds that the extremely limited number of actual transactions means that market prices do not represent fair value. - FY2017RestatedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company and its consolidated subsidiary, Japan Securities Finance Trust and Banking Corporation, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets.」
The Company continues to value floating-rate Japanese government bonds using an information-vendor theoretical value model, on the grounds that the extremely limited number of transactions means that market prices do not represent fair value. - FY2017-Q3First statedAnnual report
「For the valuation of floating-rate Japanese government bonds held by the Company and certain consolidated subsidiaries, prices obtained from information vendors are applied as reasonably calculated values in accordance with the Practical Guidance on the Treatment of Fair Value Measurement of Financial Assets. This is because market prices are considered not to represent fair value, given the extremely limited number of actual transactions and other factors.」
Floating-rate Japanese government bonds for which the limited number of actual transactions means that market prices are judged not to represent fair value continue to be valued using information-vendor prices and a forward-rate pricing model.