Credit and Price Fluctuations Affecting Securities Held and Impairment
First written in FY2016. 22 of 27 entries say "Materialised", first in FY2018-Q1. Latest entry: FY2026.
Kyokuto Securities moved to the "Worse" side of this theme in 2017, 3 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
40 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「In the current consolidated fiscal year, an impairment loss of ¥6 million was recognized on shares.」
An impairment loss of ¥6 million was recognized on shares during the current period in relation to the credit, price fluctuation and impairment risks of securities held. - 2026-04-24MaterialisedEarnings
「Extraordinary income included a ¥3,128 million gain on the sale of investment securities, down 13.3% year on year. Extraordinary losses included total losses of ¥61 million, including losses on the sale of investment securities, down 89.2% year on year.」
Recorded a ¥3,128 million gain on the sale of investment securities, while also recording ¥61 million in losses on sales and other items, indicating the recognition of gains and losses related to price fluctuations and valuation. - FY2026-H1MaterialisedAnnual report
「Extraordinary income included a gain on the sale of investment securities of ¥1,546 million, down 23.6% year on year, while extraordinary losses totaled ¥30 million, including losses on the sale of investment securities, up 409.8% year on year.」
While a gain of ¥1,546 million was recorded on the sale of securities held, losses of ¥30 million and other items were also recorded on the sale of investment securities, resulting in income and losses related to price fluctuations and valuation during the interim period. - FY2025MaterialisedAnnual report
「In the current consolidated fiscal year, impairment losses of ¥21 million were recognized on shares and ¥557 million on beneficiary certificates.」
In relation to the price fluctuation, credit and impairment risks of securities held, impairment losses of ¥21 million on shares and ¥557 million on beneficiary certificates were recognized. Meanwhile, a gain of ¥3,608 million was recorded on the sale of investment securities. - FY2025-H1Gain on sale of investment securities recordedAnnual report
「Extraordinary income included a gain on the sale of investment securities of ¥2,024 million, up 136.6% year on year, while extraordinary losses totaled ¥5 million, including losses on the disposal of fixed assets, down 4.6% year on year.」
While risks related to price fluctuations and valuation of securities held remained, a gain of ¥2,024 million was recorded on the sale of investment securities during the interim period, resulting in a shift from the loss on the sale of investment securities recorded in the same interim period of the previous year to a gain. - FY2024-Q3MaterialisedAnnual report
「Extraordinary losses totaled ¥142 million, including losses on the sale of investment securities, up 221.0% year on year.」
A loss of ¥142 million on the sale of investment securities and other items was recorded for securities held, and losses related to price fluctuations and valuation were incurred during the nine months ended December 31. - FY2024-Q2MaterialisedAnnual report
「Extraordinary losses totaled ¥128 million, including losses on the sale of investment securities, up 203.6% year on year.」
A loss of ¥128 million on the sale of investment securities and other items was recorded for securities held, and losses related to price fluctuations and valuation were incurred during the quarter. - FY2024-Q1MaterialisedAnnual report
「Extraordinary losses included a loss on the sale of investment securities of ¥70 million, with no such loss recorded in the same period of the previous year.」
A loss on the sale of investment securities of ¥70 million was recorded for securities held, and losses related to price fluctuations and valuation were incurred during the quarter. - FY2023MaterialisedAnnual report
「In the previous consolidated fiscal year, impairment losses of ¥128 million were recognized on investment securities, all of which were shares, and ¥36 million on shares of affiliated companies, all of which were shares. In the current consolidated fiscal year, an impairment loss of ¥17 million was recognized on shares of affiliated companies, all of which were shares.」
An impairment loss of ¥17 million was recognized during the current fiscal year on shares of affiliated companies in relation to the credit, price fluctuation and impairment risks of securities held. - FY2023-Q3MaterialisedAnnual report
「Meanwhile, extraordinary losses totaled ¥64 million, including losses on the sale of investment securities, up 167.2% year on year.」
A loss of ¥64 million on the sale of investment securities and other items was recorded for securities held, and losses related to price fluctuations and valuation were incurred during the quarter. - FY2023-Q2MaterialisedAnnual report
「Extraordinary losses included a loss on the sale of investment securities of ¥63 million, compared with ¥0 million in the same period of the previous year.」
A loss on the sale of investment securities of ¥63 million was recorded for securities held, and losses related to price fluctuations and valuation were incurred during the quarter. - FY2022MaterialisedAnnual report
「In the current consolidated fiscal year, impairment losses of ¥128 million were recognized on investment securities, all of which were shares, and ¥36 million on shares of affiliated companies, all of which were shares.」
Impairment losses of ¥128 million on investment securities and ¥36 million on shares of affiliated companies were disclosed in the full-year results in relation to the price fluctuation, credit and impairment risks of securities held. - FY2022-Q3MaterialisedAnnual report
「Extraordinary losses totaled ¥38 million, including impairment losses on investment securities, up 261.5% year on year.」
Extraordinary losses of ¥38 million, including an impairment loss on investment securities of ¥31 million, were recorded for securities held, demonstrating that credit and price fluctuation risks and impairment risk had materialized as actual losses. - FY2021RestatedAnnual report
「These securities are exposed to the issuer's credit risk, interest rate and foreign exchange fluctuation risks, and market price fluctuation risk.」
Exposure to issuer credit risk, interest rate risk, foreign exchange risk and market price fluctuation risk is reconfirmed for trading securities and investment securities. - FY2020WorsenedAnnual report
「In the previous consolidated fiscal year, impairment losses of ¥350 million were recognized on investment securities, all of which were shares. In the current consolidated fiscal year, impairment losses of ¥24 million were recognized on investment securities, all of which were shares.」
An impairment loss of ¥24 million was recognized during the current period due to the credit and price fluctuation risks of investment securities. In addition, valuation differences on other securities amounted to a negative ¥1,232 million. - FY2020-Q3MaterialisedAnnual report
「Meanwhile, extraordinary losses totaled ¥49 million, including losses on the sale of investment securities, up 14.2% year on year. Extraordinary income (loss) was a loss of ¥47 million, compared with a gain of ¥855 million in the same period of the previous year.」
A loss of ¥49 million on the sale of investment securities and other items was recorded for securities held, and losses related to price fluctuations and valuation were incurred during the nine months ended December 31. - FY2020-Q2MaterialisedAnnual report
「Extraordinary losses totaled ¥34 million, including losses on the sale of investment securities, up 517.5% year on year. Extraordinary income (loss) was a loss of ¥34 million, compared with a gain of ¥1,152 million in the same period of the previous year.」
A loss of ¥34 million on the sale of investment securities and other items was recorded for securities held, and losses related to securities held were incurred during the second quarter. - FY2020-Q1MaterialisedAnnual report
「Extraordinary losses totaled ¥34 million, including losses on the sale of investment securities, up 517.5% year on year. Extraordinary income (loss) was a loss of ¥34 million, compared with a gain of ¥153 million in the same period of the previous year.」
A loss of ¥34 million on the sale of investment securities and other items was recorded for securities held, demonstrating that credit and price fluctuation risks and impairment risk had materialized as a loss during the quarter. - FY2019MaterialisedAnnual report
「Extraordinary losses totaled ¥610 million, including impairment losses on investment securities, up 161.7% year on year. Extraordinary income less extraordinary losses, or extraordinary income (loss), was a gain of ¥615 million, up 73.5% year on year.」
Extraordinary losses of ¥610 million were recorded on investment securities, including an impairment loss of ¥350 million and a loss on sale of ¥259 million. Credit and price fluctuation risks and impairment risk had materialized in the full-year results. - FY2019-Q3MaterialisedAnnual report
「Meanwhile, extraordinary losses totaled ¥350 million, including impairment losses on investment securities, up 463.1% year on year. Extraordinary income less extraordinary losses, or extraordinary income (loss), was a gain of ¥855 million, up 75.1% year on year. The sale of a portion of the investment securities held by the company in January 2019 resulted in a loss on the sale of investment securities. The loss on the sale of investment securities amounted to ¥259 million.」
An impairment loss on investment securities and other items of ¥350 million was recorded for securities held. In addition, a loss on the sale of ¥259 million related to the partial sale in January 2019 was disclosed as a subsequent event. Credit and price fluctuation risks and impairment risk had materialized as actual losses. - FY2019-Q2MaterialisedAnnual report
「Meanwhile, extraordinary losses included an impairment loss on investment securities of ¥6 million, down 9.2% year on year. Extraordinary income less extraordinary losses, or extraordinary income (loss), was a gain of ¥1,152 million, compared with a loss of ¥34 million in the same period of the previous year.」
An impairment loss on investment securities of ¥6 million was recorded for securities held, demonstrating that credit and price fluctuation risks and impairment risk had materialized as an actual loss during the second quarter. - FY2019-Q1MaterialisedAnnual report
「Meanwhile, extraordinary losses included an impairment loss on investment securities of ¥6 million, down 10.6% year on year. Extraordinary income less extraordinary losses, or extraordinary income (loss), was a gain of ¥153 million, compared with a loss of ¥49 million in the same period of the previous year.」
An impairment loss on investment securities of ¥6 million was recorded for securities held, demonstrating that credit and price fluctuation risks and impairment risk had materialized as an actual loss during the quarter. - FY2018MaterialisedAnnual report
「Bond and other trading income was a profit of ¥2,785 million, or 46.8%, as a ¥2,047 million loss was incurred on corporate bonds issued by Takata Corporation, which had a carrying amount of ¥2,306 million on the consolidated balance sheet at the end of the previous consolidated fiscal year.」
A loss of ¥2,047 million was incurred on Takata corporate bonds in relation to the credit and price fluctuation risks of financial instruments held. In addition, an impairment loss of ¥5 million was recognized on investment securities. - FY2018-Q3MaterialisedAnnual report
「Bond and other trading income was limited to ¥1,874 million, down 39.7% year on year, mainly due to losses on corporate bonds issued by Takata Corporation.」
With respect to the credit and price fluctuation risks of financial instruments held, losses on Takata corporate bonds continued to affect bond and other trading income for the nine months ended December 31. - FY2018-Q1MaterialisedAnnual report
「Bond and other trading income was a loss of ¥306 million, compared with income of ¥1,352 million in the same period of the previous year, as a ¥1,751 million loss was incurred on corporate bonds issued by Takata Corporation, which had a carrying amount of ¥2,306 million on the consolidated balance sheet at the end of the previous consolidated fiscal year.」
A loss of ¥1,751 million was actually incurred on Takata corporate bonds recorded at the end of the previous consolidated fiscal year, demonstrating that the credit and price fluctuation risks of financial instruments held had materialized as an actual loss. - FY2017RestatedAnnual report
「These securities are exposed to the issuer's credit risk, interest rate and foreign exchange fluctuation risks, and fluctuations in stock and bond prices.」
Exposure to issuer credit risk, interest rate risk, foreign exchange risk, and fluctuations in stock and bond prices is reiterated for trading securities, securities held for operating purposes, investment securities and other instruments. - FY2016First statedAnnual report
「These securities are exposed to the issuer's credit risk, interest rate and foreign exchange fluctuation risks, and fluctuations in stock and bond prices.」
The credit, interest rate, foreign exchange and stock and bond price fluctuation risks associated with securities held are disclosed. An impairment loss on investment securities of ¥1,101 million was recorded in the current period.