T&D Holdings (8795) · PolicyRestated
Separate Presentation of Reinsurance Premiums
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
2entries
2years
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Separate Presentation of Reinsurance Premiums on the Income StatementA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2023-Q3RestatedAnnual report
「前第３四半期連結累計期間において、「保険金等支払金」の「その他返戻金」に含めていた「再保険料」は、金額的重要性が増したため、第１四半期連結累計期間より独立掲記しております。」
再保険料の金額的重要性の増加を受けて独立表示する会計表示が継続している。 - FY2023-Q2First statedAnnual report
「Reinsurance premiums, which were included in other refunds under insurance and other payments in the previous interim consolidated accounting period, have been presented separately since the current interim consolidated accounting period because they have become quantitatively material.」
The presentation in the income statement was changed because reinsurance premiums became quantitatively material.