Foreign exchange gains and derivative valuation losses associated with foreign-currency-denominated bonds and dollar funding
First written in FY2024-Q3. . Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 10 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2026Recognition of foreign exchange gains and derivative valuation gainsAnnual report
「Foreign exchange gain 68,861 Derivative valuation gain 172,602」
In the current consolidated fiscal year, the company recognized a foreign exchange gain of ¥68,861 thousand and a derivative valuation gain of ¥172,602 thousand. The direction of gains and losses changed from the foreign exchange loss and derivative valuation loss seen in the previous interim period. - FY2026-H1Recorded a derivative valuation gain and a foreign exchange lossAnnual report
「Derivative valuation gain 58,321 Foreign exchange loss 9,083」
In the current interim consolidated accounting period, the company recognized a derivative valuation gain of ¥58,321 thousand and a foreign exchange loss of ¥9,083 thousand. Fluctuations in foreign currency- and derivatives-related gains and losses have continued. - FY2025Loss of derivative valuation gains and foreign exchange gains, and valuation loss on currency optionsAnnual report
「Non-operating income decreased by ¥301,859 thousand, or 88.2%, from the previous fiscal year, mainly because derivative valuation gains and foreign exchange gains recognized in the previous fiscal year did not recur. Non-operating expenses increased by ¥53,627 thousand from the previous fiscal year, mainly due to the recognition of foreign exchange losses resulting from foreign exchange movements.」
The company changed from derivative valuation gains and foreign exchange gains in the previous fiscal year to a derivative valuation gain of ¥10,197 thousand and a foreign exchange loss of ¥37,694 thousand in the current fiscal year. The fair value of currency options was a liability of ¥77,842 thousand. - FY2025-H1Change to foreign exchange losses and derivative valuation lossesAnnual report
「Changes in foreign exchange gains and losses and derivative valuation gains and losses, mainly due to foreign exchange movements and other factors, resulted in a ¥242,755 thousand, or 94.4%, year-on-year decrease in non-operating income and a ¥471,478 thousand year-on-year increase in non-operating expenses.」
The company changed from a ¥153,763 thousand foreign exchange gain and a ¥91,776 thousand derivative valuation gain in the same period of the previous year to a ¥124,082 thousand foreign exchange loss and a ¥339,951 thousand derivative valuation loss in the current interim accounting period. - FY2024Change to derivative valuation gains and foreign exchange gainsAnnual report
「Non-operating income increased by ¥334,897 thousand from the previous fiscal year, mainly due to the recognition of derivative valuation gains related to dollar funding and foreign exchange gains on foreign-currency-denominated bonds resulting from the yen's depreciation.」
The company changed from the derivative valuation loss related to dollar funding disclosed previously to the recognition in the current fiscal year of a ¥150,110 thousand derivative valuation gain and a ¥164,929 thousand foreign exchange gain. - FY2024-Q3First statedAnnual report
「Non-operating income increased by ¥73,750 thousand year on year, mainly due to the recognition of foreign exchange gains on foreign-currency-denominated bonds resulting from the yen's depreciation. Non-operating expenses increased by ¥182,852 thousand year on year, mainly due to the recognition of derivative valuation losses related to dollar funding.」
The company recognized a ¥60,928 thousand foreign exchange gain on foreign-currency-denominated bonds and a ¥186,312 thousand derivative valuation loss related to dollar funding. Currency options of ¥285,862 thousand were also recorded under non-current liabilities, providing the first explicit disclosure of foreign currency- and derivatives-related gains and losses and liabilities.