Risk of Changes to Laws and Business Practices, Including the Financial Instruments and Exchange Act
First written in FY2016. 4 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2022: 2 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2025Scheduled application of the new lease accounting standardAnnual report
「The Accounting Standard for Leases and related standards will be adopted from the beginning of the fiscal year ending March 2028.」
Regarding the risk of amendments to accounting standards, the company states that it plans to apply the new lease accounting standard from the fiscal year ending March 2028 and is currently assessing the amount of its impact. - FY2021RestatedAnnual report
「If new laws relating to the Financial Instruments and Exchange Act and other legislation that form the basis of the Group’s business operations are enacted or existing laws are amended, this could have a significant impact on the Group’s business.」
The company reaffirms the risk that enactment or amendment of laws, including the Financial Instruments and Exchange Act, could affect its business. - FY2019RestatedAnnual report
「If laws and regulations, rules, business practices or interpretations relating to the business change in the future, this could affect operating performance and financial condition. However, it is difficult to predict the type, nature or extent of any resulting impact, and such matters are beyond the company’s control.」
The company reiterates the risk of changes in laws and regulations, rules, business practices and interpretations. - FY2018RestatedAnnual report
「If laws and regulations, rules, business practices or interpretations relating to the business change in the future, this could affect operating performance and financial condition. However, it is difficult to predict the type, nature or extent of any resulting impact, and such matters are beyond the company’s control.」
The company reiterates the risk of changes in laws and regulations, rules, business practices and interpretations. - FY2017RestatedAnnual report
「If laws and regulations, rules, business practices or interpretations relating to the business change in the future, this could affect operating performance and financial condition.」
The company reiterates the risk of changes in laws and regulations, rules, business practices and interpretations. - FY2016First statedAnnual report
「If laws and regulations, rules, business practices or interpretations relating to the business change in the future, this could affect operating performance and financial condition.」
The company states that changes in laws and regulations, rules, business practices and interpretations are beyond its control and difficult to predict in terms of their impact.