Hokuriku Gas (9537) · InitiativeDropped
Change in the presentation classification of inter-operator settlement expenses following revisions to the Gas Business Accounting Rules
First written in FY2018. 1 of 2 entries say "Dropped", first in FY2020. Latest entry: FY2020.
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Application of the Amended Gas Business Accounting Regulations and Retrospective Restatement of Comparative InformationA theme 3 companies write about · 0 as a headwind · 0 as a tailwind
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Full recordFilings, disclosures and news, newest first
- FY2020DroppedAnnual reportThe change in the presentation category for inter-operator settlement costs following the amendments to the Gas Business Accounting Regulations, which was described in the previous filing, is not separately described in this filing.
- FY2018First statedAnnual report
「The Ordinance of the Ministry of Economy, Trade and Industry No. 18, "Ordinance Partially Amending the Gas Business Accounting Regulations" (28 March 2017), took effect on 1 April 2017, amending the Gas Business Accounting Regulations. Accordingly, the consolidated financial statements have been prepared in accordance with the amended regulations. Inter-operator settlement costs, which had previously been included in cost of sales, have been recorded under supply and sales expenses from the effective date.」
Following the regulatory amendments effective 1 April 2017, inter-operator settlement costs were reclassified from cost of sales to supply and sales expenses. On a consolidated basis, cost of sales decreased by ¥2,387.894 million and supply and sales expenses increased by the same amount, with no impact on operating income.