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Tokai Tokyo Financial Holdings (8616) · FactFirst stated

Finalization of Provisional Accounting Treatment for the ETERNAL Business Combination

First written in FY2019-Q2. . Latest entry: FY2019-Q2.

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Finalization of provisional accounting treatment for business combinationsA theme 164 companies write about · 8 as a headwind · 2 as a tailwind

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  1. FY2019-Q2First statedAnnual report

    「The business combination with ETERNAL conducted on 15 March 2017 had been accounted for provisionally in the second quarter of the previous fiscal year, but the accounting treatment was finalized at the end of the previous consolidated fiscal year. Following finalization of the provisional accounting treatment, a material revision to the initial allocation of the acquisition cost was reflected in the comparative information included in the interim consolidated financial statements for the cumulative second quarter of the current fiscal year.」

    Regarding the business combination with ETERNAL, the allocation of the acquisition cost was finalized, and revisions to the comparative information were reflected, including the recognition of ¥1,633 million in other intangible fixed assets.
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