Komori
The Kita-Nippon Bank (8551) · RiskRestated

Recoverability Risk for Deferred Tax Assets

First written in FY2016. 16 of 17 entries say "Restated". Latest entry: FY2025-H1.

17entries
9years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2016 – FY2025-H12016: 320162017: 420172018: 220182019: 220192020: 020202021: 120212022: 120222023: 220232024: 22024
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 318 companies write about · 314 as a headwind · 6 as a tailwind

The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.

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Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 320 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「During the six months ended 30 September, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and financial conditions described in the interim securities report, or in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks among the major risks, including the recoverability of deferred tax assets.
  2. FY2024-Q3RestatedAnnual report

    「During the nine months ended 31 December, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and financial conditions described in the quarterly securities report, or in the business and other risks of the Bank Group described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks among the major risks, including the recoverability of deferred tax assets.
  3. FY2024-Q2RestatedAnnual report

    「During the six months ended 30 September, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and financial conditions described in the quarterly securities report, or in the business and other risks of the Bank Group described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks among the major risks, including the recoverability of deferred tax assets.
  4. FY2024-Q1RestatedAnnual report

    「During the first three months of the current fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and financial conditions described in the quarterly securities report, or in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks among the major risks, including the recoverability of deferred tax assets.
  5. FY2023-Q1RestatedAnnual report

    「During the first three months of the current fiscal year, there were no material changes in the occurrence of major risks that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and financial conditions described in the quarterly securities report, or in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks among the major business and other risks, including the recoverability of deferred tax assets.
  6. FY2021RestatedAnnual report

    「In preparing these consolidated financial statements, we use estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. The amounts based on these estimates and assumptions may differ from actual results.」

    Reconfirms the uncertainty of accounting estimates, including the risk related to the recoverability of deferred tax assets, which depends on estimates of future taxable income and other factors.
  7. FY2020-Q1RestatedAnnual report

    「During the first three months of the current fiscal year, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  8. FY2019-Q3RestatedAnnual report

    「During the nine months ended 31 December, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    Summarises that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  9. FY2019-Q2RestatedAnnual report

    「During the six months ended 30 September, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  10. FY2018-Q3RestatedAnnual report

    「During the nine months ended 31 December, there were no material changes in the business and other risks of the Bank Group described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  11. FY2018-Q2RestatedAnnual report

    「During the six months ended 30 September, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  12. FY2018-Q1RestatedAnnual report

    「During the first three months of the current fiscal year, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    States that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  13. FY2017RestatedAnnual report

    「If it is determined that some or all of the deferred tax assets cannot be recovered because actual taxable income differs from projections or for other reasons, the deferred tax assets may be reduced, adversely affecting the Bank Group's business performance and financial condition and potentially causing a decline in its capital adequacy ratio.」

    Continues to identify as a risk the recoverability of deferred tax assets based on estimates of future taxable income.
  14. FY2017-Q3RestatedAnnual report

    「During the nine months ended 31 December, there were no material changes in the business and other risks of the Bank Group described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    Summarises that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  15. FY2017-Q2RestatedAnnual report

    「During the six months ended 30 September, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    Summarises that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  16. FY2017-Q1RestatedAnnual report

    「During the first three months of the current fiscal year, there were no material changes in the business and other risks of the Bank Group (the Bank and its consolidated subsidiaries) described in the annual securities report for the previous fiscal year. Nor were there any matters relating to newly arisen business and other risks.」

    Summarises that there have been no significant changes or new risks concerning the risk related to the recoverability of deferred tax assets.
  17. FY2016First statedAnnual report

    「However, if it is determined that some or all of the deferred tax assets cannot be recovered because actual taxable income differs from projections or for other reasons, the deferred tax assets may be reduced, adversely affecting the Bank Group's business performance and financial condition and potentially causing a decline in its capital adequacy ratio.」

    Identifies as a risk the recoverability of deferred tax assets based on estimates of future taxable income.
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