Renova (9519) · PolicyAnnual impact quantified
Application of IFRS Amendments on Contracts Referencing Nature-Dependent Electricity
First written in FY2026-H1. . Latest entry: FY2026.
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Application of the IFRS 7 and IFRS 9 amendments for contracts for nature-dependent electricityA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2026Annual impact quantifiedAnnual report
「As a result of applying the above standards, other non-current financial liabilities increased by ¥1,528 million, deferred tax assets increased by ¥58 million, and other components of equity decreased by ¥1,470 million in the consolidated statement of financial position for the current consolidated fiscal year.」
The company disclosed the year-end impact of applying the amendments to IFRS 7 and IFRS 9 on contracts referencing electricity generated from nature-dependent sources on liabilities, deferred tax assets and equity. - FY2026-H1First statedAnnual report
「The standards adopted by the Group from the current interim consolidated accounting period are as follows. IFRS 7 IFRS 9 Financial Instruments: Disclosures Financial Instruments Amendments to accounting and disclosure requirements for contracts referencing electricity generated from nature-dependent sources」
The company adopted the amendments to IFRS 7 and IFRS 9 on contracts referencing electricity generated from nature-dependent sources from the current interim consolidated accounting period and disclosed the amounts of their impact on other financial liabilities, cash flow hedges and other items.