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Nomura Holdings (8604) · InitiativeFirst stated

Accounting policy change concerning the classification of debt securities by non-broker-dealer companies

First written in FY2025-H1. . Latest entry: FY2025-H1.

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Change in the debt-securities classification policy for non-broker-dealer companiesA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2025-H1First statedAnnual report

    「Effective 1 April 2024, the Company and its consolidated subsidiaries that are not broker-dealers (the “non-broker-dealer companies”) no longer apply Codification Topic 940.」

    In light of the expansion of the banking and investment management businesses, an accounting policy change was applied prospectively from 1 April 2024, allowing non-broker-dealer companies to classify newly purchased debt securities that are not held for trading purposes as held-to-maturity securities or available-for-sale securities.
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