Market price risk on investment securities
First written in FY2018. 5 of 10 entries say "Materialised", first in FY2018. Latest entry: FY2022.
Cerespo moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 38 of 119 companies on the "Worse" side.
55 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Investment securities are exposed to the risk of fluctuations in market prices, but their fair value and the financial condition of the issuers are monitored regularly and reported to the Board of Directors.」
The Company has reaffirmed its management of the risk of fluctuations in investment securities’ market prices through regular monitoring of fair value and issuers’ financial condition and reporting to the Board of Directors. No loss on sale or valuation loss on investment securities was recognized during the period. - FY2021-Q3MaterialisedAnnual report
「Loss on sale of investment securities 7,133 13,659 Valuation loss on investment securities 3,661 3,338」
During the nine-month period, the Company recognized a loss on sale of investment securities of ¥13.659 million and a valuation loss of ¥3.338 million, indicating that the risk of market price fluctuations continues to materialize as losses. - FY2021-Q1MaterialisedAnnual report
「Extraordinary loss Valuation loss on investment securities — 2,000」
During the three-month period, the Company recognized a valuation loss on investment securities of ¥2.000 million, indicating that the risk of market price fluctuations has materialized as a loss. - FY2020MaterialisedAnnual report
「In the current fiscal year, in addition to the loss on retirement of fixed assets incurred in the previous fiscal year, the Company incurred a loss on sale of investment securities, a valuation loss on investment securities, and impairment losses.」
During the fiscal year, the Company recognized a loss on sale of investment securities of ¥7.133 million and a valuation loss of ¥4.167 million, indicating that the risk of market price fluctuations has again materialized as losses. - FY2020-Q2MaterialisedAnnual report
「Loss on sale of investment securities — 7,133 Valuation loss on investment securities — 3,661」
During the six-month period, the Company recognized a loss on sale of investment securities of ¥7.133 million and a valuation loss on investment securities of ¥3.661 million, indicating that the risk of market price fluctuations has materialized as losses. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concluded that there had been no material change in the market price fluctuation risk associated with investment securities. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concluded that there had been no material change in the market price fluctuation risk associated with investment securities. - FY2019-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」
The company concluded that there had been no material change in the market price fluctuation risk associated with investment securities. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company concluded that there had been no material change in the market price fluctuation risk associated with investment securities. - FY2018MaterialisedAnnual report
「Investment securities are exposed to the risk of fluctuations in market prices, but their fair value and the financial condition of the issuers are monitored regularly and reported to the Board of Directors. During the fiscal year, the Company recognized an impairment loss and recorded a valuation loss on investment securities of ¥49.599 million.」
The Company disclosed the risk of fluctuations in the market prices of investment securities and recognized a valuation loss of ¥49.599 million during the fiscal year, indicating that the risk has materialized as an actual loss.