Komori
The Towa Bank (8558) · PolicyAdvanced

Presenting Investments in Investment Partnerships as Securities Investment and Regional Corporate Growth Investment

First written in FY2026-H1. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.

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ProgressHeldSoftenedWorseFirst statedFY2026-H12025: 120252026: 12026
Same theme, other companies
Change in the presentation of investment business partnership contributions as fund management incomeA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2026AdvancedAnnual report

    「投資事業組合等への出資に係る利益等については、従来、「その他経常収益」に含めて表示しておりましたが、日本銀行による金融政策の見直しにより市場金利が上昇するなど投資環境全般が大きく変化している状況において、計上方法について再度検討した結果、投資事業組合への出資については、銀行業の本業である有価証券投資としての性質が強いことに加え、当行の営業基盤である群馬・埼玉県の地域企業への成長投資を行っている組合もあり、この面においても地域金融機関の本業としての性質を有すると考えられることから、経営成績をより適切に表示するため、当連結会計年度より、「有価証券利息配当金」に含めて表示することといたしました。」

    投資事業組合出資を有価証券投資および地域企業への成長投資として位置付ける表示方法を、2025年度から実際の連結損益計算書に適用した。
  2. FY2026-H1First statedAnnual report

    「Income and other items related to investments in investment partnerships had previously been included in “Other ordinary income.” Following a renewed review of the presentation method amid significant changes in the overall investment environment, including rising market interest rates due to revisions to the Bank of Japan’s monetary policy, we decided from the current interim consolidated accounting period to present investments in investment partnerships within “Interest and dividend income on securities.” This is because these investments have a strong character as securities investments, which are part of the bank’s core banking business, and some partnerships invest in the growth of regional companies in Gunma and Saitama, our core operating regions, giving them the character of a core business for a regional financial institution.」

    Investments in investment partnerships were characterized as securities investments and growth investments in regional companies, and their presentation was changed to interest and dividend income from securities beginning in the first half of FY2025.
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