Off-balance-sheet treatment of customer margin posted with a central counterparty
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「Margin posted to central counterparties had previously been recorded on the consolidated balance sheet. Following a review of the nature of the transactions and the related accounting treatment, margin meeting certain conditions has been accounted for off balance sheet from the first quarter of the consolidated fiscal year.」
The accounting policy of treating certain margin posted to central counterparties off balance sheet continues to be applied. - FY2019-Q1First statedAnnual report
「Margin posted to central counterparties had previously been recorded on the consolidated balance sheet. Following a review of the nature of the transactions and the related accounting treatment, margin meeting certain conditions has been accounted for off balance sheet from the current first quarter of the consolidated fiscal year.」
Following a review of the accounting treatment, certain margin posted to central counterparties was treated off balance sheet from 1 April 2018. Receivables from and payables to parties other than clients for prior fiscal years each decreased by ¥237.0 billion.