Finalization of the provisional accounting treatment for the business combination involving NNR GLOBAL LOGISTICS FRANCE SAS
First written in FY2020-Q3. 1 of 3 entries say "Achieved", first in FY2020. Latest entry: FY2021-Q2.
34 other companies' latest entry also says "Restated".
- FY2021-Q2RestatedAnnual report
「2018年10月９日に行われたNNR GLOBAL LOGISTICS FRANCE SASの株式取得による企業結合について、2019年３月期連結会計年度において暫定的な会計処理を行っていましたが、前第３四半期連結会計期間に確定しています。」
NNR GLOBAL LOGISTICS FRANCE SASの企業結合に係る暫定的会計処理の確定と、のれん574百万円から410百万円への見直しを比較情報として再掲している。 - FY2020AchievedAnnual report
「2018年10月９日に行われたNNR GLOBAL LOGISTICS FRANCE SASの株式取得による企業結合について、前連結会計年度において暫定的な会計処理を行っていましたが、当連結会計年度に確定しています。」
NNR GLOBAL LOGISTICS FRANCE SASの企業結合に係る暫定的な会計処理が確定し、のれんは574百万円から410百万円へ見直された。 - FY2020-Q3First statedAnnual report
「The business combination resulting from the acquisition of shares in NNR GLOBAL LOGISTICS FRANCE SAS on 9 October 2018 was accounted for provisionally in the third quarter of the previous fiscal year, but the accounting was finalized in the third quarter of the current fiscal year. Accordingly, comparative information included in the quarterly consolidated financial statements for the nine months ended reflects significant revisions to the initial purchase price allocation. ¥240 million was allocated to other intangible assets, specifically customer-related assets, with a 10-year amortization period, and ¥60 million to deferred tax liabilities, among other items. As a result, goodwill was revised from the provisional amount of ¥574 million to ¥410 million.」
The provisional purchase price allocation for the business combination involving NNR GLOBAL LOGISTICS FRANCE SAS was finalized. After recognizing customer-related assets of ¥240 million and deferred tax liabilities of ¥60 million, goodwill was revised from ¥574 million to ¥410 million.