Change to Aggregation of Investment Performance Including Investments in Third-Party-Managed Funds
First written in FY2020-Q3. 4 of 6 entries say "Restated". Latest entry: FY2022-Q2.
No other company in this theme has enough history to compare yet.
- FY2022-Q2RestatedAnnual report
「From the previous consolidated fiscal year, we changed the presentation items based on the medium-term management plan for the fiscal years ending March 2022 through March 2024 disclosed on 28 December 2020.」
The changes to the presentation of investment and lending performance based on the new medium-term management plan, and the method of including project loans within the scope of compilation, remain in place. - FY2022-Q1RestatedAnnual report
「From the previous consolidated fiscal year, we changed the presentation items based on the medium-term management plan for the fiscal years ending March 2022 through March 2024 disclosed on 28 December 2020.」
The changes to the presentation of investment and lending performance based on the new medium-term management plan, and the method of including loans within the scope of compilation, remain in place. - FY2021ReframedAnnual report
「As lending to projects by our group increased, we changed the method from the current consolidated fiscal year to include project loans, excluding claims in bankruptcy and rehabilitation proceedings and similar claims, within the scope of compilation.」
Following the inclusion of investments in third-party-managed funds, we expanded the scope of investment performance reporting to include project loans and changed the presentation method to show investments and loans. - FY2021-Q2RestatedAnnual report
「For the purpose of presenting our investment performance more appropriately, we changed the compilation method from the cumulative third quarter of the previous consolidated fiscal year. Previously, we excluded investments in funds managed by third parties other than our company in which our group was not involved in management. From the cumulative third quarter of the previous consolidated fiscal year, we have included investments in such funds where the investment targets are specified and similar investments.」
The method of including in investment performance investments in third-party-managed funds for which the investment targets are specified and similar investments remains in place. The impact this time is stated as ¥68 million in investment execution and ¥868 million in the investment balance. - FY2021-Q1RestatedAnnual report
「For the purpose of presenting our investment performance more appropriately, we changed the compilation method from the cumulative third quarter of the previous consolidated fiscal year. Previously, we excluded investments in funds managed by third parties other than our company in which our group was not involved in management. From the cumulative third quarter of the previous consolidated fiscal year, we have included investments in such funds where the investment targets are specified and similar investments.」
The method of including in investment performance investments in third-party-managed funds for which the investment targets are specified and similar investments remains in place. The impact on the investment balance this time is stated as ¥822 million. - FY2020-Q3First statedAnnual report
「For the purpose of presenting our investment performance more appropriately, we changed the compilation method from the cumulative third quarter of the current consolidated fiscal year.」
From the cumulative third quarter of the current consolidated fiscal year, we changed the method to include in investment performance those investments in third-party-managed funds for which the investment targets are specified or for which we have substantive discretion to select the investment targets. As a result, project investment execution and the investment balance are ¥623 million higher than under the previous method.