Gain on a Bargain Purchase Relating to a Newly Equity-accounted Associate
First written in FY2022-Q2. 4 of 10 entries say "Advanced", first in FY2022. Latest entry: FY2026.
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- FY2026AdvancedAnnual report
「The consolidated statement of profit or loss for the consolidated fiscal year includes a ¥5,565 million bargain purchase gain recognized when a new equity-method affiliate arose, under “Share of profit or loss of investments accounted for using the equity method.” No such bargain purchase gain arose during the previous consolidated fiscal year.」
The company recognized a ¥5,565 million bargain purchase gain relating to a new equity-method affiliate, whereas none had arisen in the previous fiscal year. - FY2026-H1Bargain purchase gain recurredAnnual report
「The summarized interim consolidated statement of profit or loss for the interim consolidated accounting period includes a ¥929 million bargain purchase gain recognized when a new equity-method affiliate arose, under “Share of profit or loss of investments accounted for using the equity method.” No such bargain purchase gain arose during the previous interim consolidated accounting period.」
The company recognized a ¥929 million bargain purchase gain relating to a new equity-method affiliate during the current interim period, whereas none had arisen in the previous fiscal year. - FY2025DroppedAnnual report
「No such bargain purchase gain arose during the consolidated fiscal year.」
No bargain purchase gain arose in the current fiscal year from the creation of a new equity-method affiliate, compared with ¥635 million in the previous fiscal year. - FY2024-Q3RestatedAnnual report
「The summarized quarterly consolidated statements of profit or loss for the prior third-quarter year-to-date period and the current third-quarter consolidated year-to-date period include bargain purchase gains recognized when new equity-method affiliates arose of ¥4,985 million and ¥635 million, respectively, under “Share of profit or loss of investments accounted for using the equity method.”」
The company has reconfirmed that it also recognized a ¥635 million bargain purchase gain relating to a new equity-method affiliate during the current third-quarter year-to-date period. - FY2024-Q1RestatedAnnual report
「The gain on bargain purchase arising when newly affiliated companies accounted for under the equity method were established, included in “Share of profit or loss of investments accounted for using the equity method” in the condensed interim consolidated statements of profit or loss, was ¥936 million for the previous first quarter cumulative period and ¥635 million for the current first quarter cumulative period.」
The company recognized a ¥635 million bargain purchase gain relating to a new equity-method affiliate during the current first-quarter year-to-date period. - FY2023-Q2AdvancedAnnual report
「The summarized quarterly consolidated statements of profit or loss for the prior second-quarter year-to-date period and the current second-quarter consolidated year-to-date period include bargain purchase gains recognized when new equity-method affiliates arose of ¥5,273 million and ¥4,985 million, respectively, under “Share of profit or loss of investments accounted for using the equity method.”」
The company recognized a bargain purchase gain of ¥4,985 million relating to a new equity-method affiliate during the current second-quarter year-to-date period. - FY2023-Q1AdvancedAnnual report
「The summarized quarterly consolidated statements of profit or loss for the prior first-quarter year-to-date period and the current first-quarter consolidated year-to-date period include bargain purchase gains recognized when new equity-method affiliates arose of ¥1,711 million and ¥936 million, respectively, under “Share of profit or loss of investments accounted for using the equity method.”」
The company also recognized a ¥936 million bargain purchase gain when a new equity-method affiliate arose during the current first-quarter year-to-date period. - FY2022AdvancedAnnual report
「The consolidated statement of profit or loss for the consolidated fiscal year includes a bargain purchase gain of ¥5,450 million recognized when a new equity-method affiliate arose, under “Share of profit or loss of investments accounted for using the equity method.”」
The company recognized a bargain purchase gain relating to a new equity-method affiliate of ¥5,273 million for the quarterly year-to-date period and ¥5,450 million for the full year. - FY2022-Q3RestatedAnnual report
「The summarized quarterly consolidated statement of profit or loss for the year-to-date period includes a bargain purchase gain of ¥5,273 million recognized when a new equity-method affiliate arose, under “Share of profit or loss of investments accounted for using the equity method.”」
The company has reconfirmed that a ¥5,273 million bargain purchase gain relating to a new equity-method affiliate was included in share of profit or loss of investments accounted for using the equity method for the first 3 quarters of the current fiscal year. - FY2022-Q2First statedAnnual report
「The share of profit or loss of investments accounted for using the equity method in the condensed interim consolidated income statement for the nine months ended 30 September includes a ¥5,273 million gain on a bargain purchase arising when a newly equity-accounted associate was recognized.」
Recognized a ¥5,273 million bargain-purchase gain in equity-method investment gains or losses on an investment that became a newly equity-accounted associate.