Market Price Fluctuations and Impairment of Investment Securities
First written in FY2018. 4 of 16 entries say "Materialised", first in FY2019-Q3. Latest entry: FY2025-H1.
Mitsui-Soko Holdings moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
10 other companies' latest entry also says "Other".
- FY2025-H1Continued increase in the valuation difference on investment securitiesAnnual report
「Valuation difference on other securities 6,931 7,367」
The valuation difference on other securities increased from ¥6,931 million at the end of the previous fiscal year to ¥7,367 million, and the valuation difference on investment securities continued to push up net assets. - FY2024Continued increase in the valuation difference on investment securitiesAnnual report
「Valuation difference on other securities 4,295 6,931」
The valuation difference on other securities increased from ¥4,295 million at the end of the previous fiscal year to ¥6,931 million, and the effect of fluctuations in stock market valuations continuing to push up net assets remained in place. - FY2024-Q3Valuation difference on investment securities increased from the previous fiscal year-end but decreased from the previous quarter-endAnnual report
「Valuation difference on other securities 4,295 5,517」
The valuation difference on other securities increased from ¥4,295 million at the end of the previous fiscal year to ¥5,517 million, indicating continued valuation recovery compared with the previous fiscal year-end. On the other hand, it declined from ¥5,610 million at the end of the previous quarter. - FY2024-Q2Continued increase in the valuation difference on investment securitiesAnnual report
「Valuation difference on other securities 4,295 5,610」
The valuation difference on other securities increased from ¥4,295 million at the end of the previous fiscal year to ¥5,610 million, and the effect of valuation differences on investment securities continuing to push up shareholders' equity remained in place. - FY2024-Q1Increase in valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on other securities 4,295 5,147」
The valuation difference on other securities increased from ¥4,295 million at the end of the previous consolidated fiscal year to ¥5,147 million at the end of the first quarter, marking a change from the contraction in valuation differences that continued in the previous fiscal year. - FY2022WorsenedAnnual report
「Valuation difference on other securities 3,852 3,568」
The valuation difference on other securities declined from ¥3,852 million at the end of the previous consolidated fiscal year to ¥3,568 million, and the valuation difference due to market price fluctuations continued to contract. - FY2022-Q3WorsenedAnnual report
「Valuation difference on other securities 3,852 3,509」
The valuation difference on other securities declined from ¥3,852 million at the end of the previous consolidated fiscal year to ¥3,509 million, indicating a contraction in the valuation difference due to fluctuations in the market prices of investment securities. - FY2022-Q2Moderate recovery in the valuation difference on investment securitiesAnnual report
「Valuation difference on other securities 3,852 3,737」
The valuation difference on other securities increased slightly from ¥3,689 million at the end of the first quarter to ¥3,737 million at the end of the second quarter, but remained below ¥3,852 million at the end of the previous consolidated fiscal year. - FY2022-Q1WorsenedAnnual report
「Valuation difference on other securities 3,852 3,689」
The valuation difference on other securities declined from ¥3,852 million at the end of the previous consolidated fiscal year to ¥3,689 million, indicating a contraction in the valuation difference due to market price fluctuations. - FY2021-Q3Continued increase in the valuation of investment securitiesAnnual report
「Valuation difference on other securities 5,205 7,366」
The valuation difference on other securities increased from ¥5,205 million at the end of the previous consolidated fiscal year to ¥7,366 million at the end of the third quarter, with the recovery in stock market valuations pushing up net assets. - FY2021-Q2Increase in the valuation of investment securitiesAnnual report
「Total assets at the end of the second quarter increased by ¥4,413 million from the end of the previous consolidated fiscal year to ¥243,723 million, mainly due to the increase in the valuation of securities with market values.」
For investment securities, for which a decline in stock prices and valuation losses had been reported in the previous period, the increase in the valuation of securities with market values contributed to the increase in total assets during the quarter. - FY2020MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥37 million were recognized on shares classified as other securities.」
The risk of impairment losses due to market price fluctuations in investment securities and deterioration in financial condition materialized during the period as a ¥37 million loss on valuation. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities — 12」
An impairment loss on investment securities of ¥12 million was recorded, indicating that risks from market price fluctuations and deterioration in investees' financial condition materialized as an actual loss during the quarter. - FY2019MaterialisedAnnual report
「Decline in the valuation difference on other securities due to a decline in stock prices」
The valuation difference on other securities decreased by ¥1,472 million due to the decline in stock prices, indicating that fluctuations in the market prices of investment securities have resulted in an actual decrease in valuation differences. - FY2019-Q3MaterialisedAnnual report
「Decline in the market value of investment securities with market values due to a decline in stock prices」
Due to the decline in stock prices, the market value of investment securities decreased, and the valuation difference on other securities also declined by ¥1,995 million, indicating that market price fluctuation risk has had an actual impact. - FY2018First statedAnnual report
「For investment securities with market values, we recognize impairment losses when their market value declines by 30% or more. For securities without market values, we recognize impairment losses when the investee's net assets decline by 50% or more and recovery is not expected. Accordingly, future changes in the stock market or deterioration in the financial condition of investees could result in impairment losses.」
The risks of impairment losses due to declines in the prices of investment securities and deterioration in investees' financial condition, together with the 30% and 50% impairment assessment thresholds, have been newly stated explicitly.