Price Volatility and Impairment Risk of Equity Holdings
First written in FY2016. 14 of 31 entries say "Materialised", first in FY2018-Q2. Latest entry: 2026-07-31.
The Keiyo Bank moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- 2026-07-31MitigatedEarnings
「Valuation difference on other securities 12,475 14,791」
The valuation difference on other securities increased from ¥12.475 billion at 31 March 2026 to ¥14.791 billion. - FY2026MitigatedAnnual report
「Valuation difference on available-for-sale securities 5,801 12,475」
The valuation difference on available-for-sale securities increased from ¥5,801 million at the end of the previous fiscal year to ¥12,475 million, improving the adverse impact of valuation changes on net assets. No impairment loss on securities was recognized. - 2026-05-12MitigatedEarnings
「Valuation difference on other securities 5,801 12,475」
The valuation difference on other securities increased from ¥5.801 billion at the end of the previous fiscal year to ¥12.475 billion, reducing the adverse impact of valuation changes on net assets. - FY2026-H1MitigatedAnnual report
「Valuation difference on available-for-sale securities 5,801 14,306」
The valuation difference on available-for-sale securities increased from ¥5,801 million at the end of the previous consolidated fiscal year to ¥14,306 million, improving the adverse impact of valuation changes on net assets from the end of the previous fiscal year. No impairment loss on securities was recognized during the current interim period. - FY2025MaterialisedAnnual report
「The valuation difference on available-for-sale securities decreased by ¥26.0 billion from the end of the previous consolidated fiscal year to ¥5.8 billion.」
The valuation difference on securities held declined sharply from ¥31,807 million to ¥5,801 million, and was reflected as a factor reducing net assets. Meanwhile, no impairment loss on securities was recognized during the current fiscal year. - FY2025-H1MaterialisedAnnual report
「Net assets decreased by ¥4.6 billion from the end of the previous consolidated fiscal year to ¥324.2 billion, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased by ¥10,738 million from ¥31,807 million to ¥21,069 million, and the valuation change of securities held was reflected as a factor reducing net assets. No impairment loss on securities was recognized during the current interim period. - FY2024MaterialisedAnnual report
「The impairment loss recognized during the current consolidated fiscal year was ¥374 million on shares.」
An impairment loss of ¥374 million was recognized on shares held. Meanwhile, the valuation difference on available-for-sale securities increased from ¥10,327 million to ¥31,807 million. - FY2024-Q3MaterialisedAnnual report
「The impairment loss recognized during the nine-month period of the current consolidated fiscal year was ¥579 million on shares.」
An impairment loss of ¥579 million on shares was recognized on securities held during the nine-month period of the current fiscal year. - FY2024-Q2Modest increase in valuation differences and no impairmentAnnual report
「Net assets increased by ¥5.0 billion from the end of the previous consolidated fiscal year to ¥301.0 billion, mainly due to increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥10,327 million at the end of the previous consolidated fiscal year to ¥10,486 million. Meanwhile, no impairment loss on securities was recognized during the current interim consolidated accounting period. - FY2024-Q1Increase in valuation differences and no impairmentAnnual report
「Net assets increased by ¥10.5 billion from the end of the previous consolidated fiscal year to ¥306.6 billion, mainly due to increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥10,327 million at the end of the previous consolidated fiscal year to ¥19,027 million, improving the decline in net assets caused by valuation changes. No impairment loss on securities was recognized during the three-month period of the current fiscal year. - FY2023-Q3MaterialisedAnnual report
「Net assets decreased by ¥11.9 billion from the end of the previous consolidated fiscal year to ¥284.0 billion. This was mainly due to a ¥18.1 billion decrease in the valuation difference on available-for-sale securities from the end of the previous consolidated fiscal year.」
The decrease in the valuation difference on available-for-sale securities was reflected as a factor reducing net assets. The valuation difference decreased from ¥18,576 million at the end of the previous consolidated fiscal year to ¥466 million at the end of the third quarter of the current fiscal year. - FY2023-Q2MaterialisedAnnual report
「Net assets decreased by ¥7.8 billion from the end of the previous consolidated fiscal year to ¥288.1 billion, mainly due to a decrease in the valuation difference on available-for-sale securities, despite an increase in retained earnings. During the current interim consolidated accounting period, the Bank recognized an impairment loss of ¥5 million on unlisted shares.」
The valuation difference on available-for-sale securities decreased from ¥18,576 million to ¥5.4 billion, and the valuation change was reflected as a factor reducing net assets. In addition, an impairment loss of ¥5 million was recognized on unlisted shares. - FY2023-Q1MaterialisedAnnual report
「Net assets decreased by ¥6.7 billion from the end of the previous consolidated fiscal year to ¥289.2 billion, mainly due to a decrease in the valuation difference on available-for-sale securities, despite an increase in retained earnings.」
The valuation difference on available-for-sale securities decreased from ¥18,576 million at the end of March 2022 to ¥9,803 million, and the valuation change was reflected as a factor reducing net assets. The impairment loss on securities during the first quarter of the current fiscal year was ¥0 million on corporate bonds. - FY2022MaterialisedAnnual report
「The impairment loss recognized during the current consolidated fiscal year was ¥89 million on corporate bonds.」
During the current fiscal year, an impairment loss of ¥89 million was recognized on corporate bonds among the securities held. The valuation difference on available-for-sale securities also decreased from ¥27,015 million to ¥18,576 million. - FY2022-Q3Continued absence of impairment and increase in valuation differencesAnnual report
「No impairment loss was recognized during the previous consolidated fiscal year or the nine-month period of the current consolidated fiscal year. Valuation difference on available-for-sale securities 27,015 27,669」
No impairment loss on securities was recognized during the nine-month period of the current fiscal year. Meanwhile, the valuation difference on available-for-sale securities increased from ¥27,015 million at the end of the previous fiscal year to ¥27,669 million. - FY2022-Q2Continued absence of impairment and increase in valuation differencesAnnual report
「No impairment loss was recognized during the previous consolidated fiscal year or the current interim consolidated accounting period.」
No impairment loss on securities was recognized during the current interim period. Meanwhile, the valuation difference on available-for-sale securities increased from ¥27,015 million at the end of the previous fiscal year to ¥30,303 million. - FY2022-Q1Continued absence of impairment and increase in valuation differencesAnnual report
「No impairment loss was recognized during the previous consolidated fiscal year or the first quarter of the current consolidated fiscal year. Valuation difference on available-for-sale securities 27,015 28,151」
No impairment loss on securities was recognized during the first quarter of the current fiscal year. Meanwhile, the valuation difference on available-for-sale securities increased from ¥27,015 million at the end of March 2021 to ¥28,151 million. - FY2021Continued absence of impairment and increase in valuation differencesAnnual report
「No impairment losses were recognized during the consolidated fiscal year.」
No impairment loss on securities was recognized during the current fiscal year. Meanwhile, the valuation difference on available-for-sale securities increased from ¥20,065 million at the end of the previous fiscal year to ¥27,015 million, improving the valuation difference on securities held. - FY2021-Q3No impairment but increase in valuation differencesAnnual report
「No impairment loss was recognized during the nine-month period of the current consolidated fiscal year. Valuation difference on available-for-sale securities 20,065 23,904」
No impairment loss on securities was recognized during the nine-month period of the current fiscal year. Meanwhile, the valuation difference on available-for-sale securities increased from ¥20,065 million at the end of March 2020 to ¥23,904 million. - FY2021-Q2No impairment but decline in valuation differencesAnnual report
「There was no impairment loss during the interim consolidated accounting period.」
No impairment loss on securities was recognized during the current interim period. Meanwhile, the valuation difference on available-for-sale securities decreased from ¥20,065 million at the end of the previous fiscal year to ¥19,013 million. - FY2021-Q1No impairment during the quarterAnnual report
「There were no impairment losses during the nine-month period of the current consolidated fiscal year.」
No impairment loss was recognized on securities held during the first quarter of the current fiscal year. The valuation difference on available-for-sale securities increased from ¥20,065 million at the end of March 2020 to ¥20,473 million. - FY2020MaterialisedAnnual report
「The impairment loss recognized during the current consolidated fiscal year was ¥686 million on shares.」
An impairment loss of ¥686 million was recognized on shares held. The valuation difference on available-for-sale securities also decreased by ¥13.5 billion from the end of the previous fiscal year to ¥20.0 billion. - FY2020-Q3MaterialisedAnnual report
「Net assets decreased by ¥1.7 billion from the end of the previous consolidated fiscal year to ¥293.0 billion, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased from ¥33,642 million at the end of the previous consolidated fiscal year to ¥29,177 million, and changes in the valuation of securities held were reflected as a factor reducing net assets. No impairment losses on securities were recognized during the nine-month period of the current fiscal year. - FY2020-Q2MaterialisedAnnual report
「Valuation difference on available-for-sale securities 33,642 32,785」
The valuation difference on available-for-sale securities decreased from ¥33,642 million at the end of the previous consolidated fiscal year to ¥32,785 million, and changes in the valuation of securities held affected net assets. - FY2020-Q1MaterialisedAnnual report
「Net assets decreased by ¥1.0 billion from the end of the previous consolidated fiscal year to ¥293.8 billion, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased from ¥33,642 million at the end of the previous consolidated fiscal year to ¥32,193 million, and was reflected as a factor reducing net assets. No impairment losses on securities were recognized during the three-month period of the current fiscal year. - FY2019Continued decline in valuation differencesAnnual report
「The valuation difference on available-for-sale securities decreased by ¥6.8 billion from the end of the previous consolidated fiscal year to ¥33.6 billion.」
The valuation difference on available-for-sale securities continued to decline and was reflected as a factor affecting net assets. No impairment losses on securities were recognized during the current consolidated fiscal year. - FY2019-Q3MaterialisedAnnual report
「Net assets decreased by ¥3.3 billion from the end of the previous consolidated fiscal year to ¥290.5 billion, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The decrease in the valuation difference on available-for-sale securities was reflected as a factor reducing net assets. No impairment losses on securities were recognized during the nine-month period of the current fiscal year. - FY2018RestatedAnnual report
「Depending on stock market trends, impairment losses or valuation losses may arise on the marketable shares held by the Bank, adversely affecting its results and causing its capital adequacy ratio to decline. However, the Bank's shareholdings are limited relative to its capital base, and it is also working to diversify its holdings.」
The risk of impairment and valuation losses due to share price fluctuations, and the response of maintaining limited holdings and diversifying individual issues, continue to be described. - FY2018-Q2MaterialisedAnnual report
「During the current interim consolidated accounting period, the Bank recognized an impairment loss of ¥1 million on unlisted shares.」
An impairment loss of ¥1 million on unlisted shares held by the Bank was actually recognized. - FY2017RestatedAnnual report
「Depending on stock market trends, impairment losses or valuation losses may arise on the marketable shares held by the Bank, adversely affecting its results and causing its capital adequacy ratio to decline. However, the Bank's shareholdings are limited relative to its capital base, and it is also working to diversify its holdings.」
The possibility of impairment and valuation losses due to share price fluctuations, and the response of maintaining limited holdings and diversifying individual issues, continue to be described. - FY2016First statedAnnual report
「Depending on stock market trends, impairment losses or valuation losses may arise on the marketable shares held by the Bank, adversely affecting its results and causing its capital adequacy ratio to decline. However, the Bank's shareholdings are limited relative to its capital base, and it is also working to diversify its holdings.」
The possibility of impairment and valuation losses due to falling share prices, and a decline in the capital adequacy ratio, is described.