Market-price and issuer-credit risks on investment securities
First written in FY2016. 5 of 13 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2024.
BUSINESS BRAIN SHOWA・OTA INC. moved to the "Worse" side of this theme in 2016, 4 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 31 of 91 companies on the "Worse" side.
22 other companies' latest entry also says "Mitigated".
- FY2024MitigatedAnnual report
「Gain on valuation of investment securities 29,382」
Compared with the ¥51.468 million valuation loss on investment securities recorded in the previous year, a ¥29.382 million valuation gain was recorded in the current year, indicating an improvement in the direction of the impact of market price fluctuations on profit or loss. - FY2023MaterialisedAnnual report
「Loss on valuation of investment securities 51,468」
A valuation loss of ¥51.468 million was recorded on investment securities, and market price fluctuation risk was reflected in financial expenses for the fiscal year. - FY2023-Q2MaterialisedAnnual report
「Financial income and expenses deteriorated mainly due to declines in the fair value of investment securities.」
Declines in the fair value of investment securities contributed to the deterioration in financial income and expenses, and market price fluctuation risk was reflected in profit or loss for the six-month period under review. - FY2023-Q1MaterialisedAnnual report
「Financial income and expenses deteriorated mainly due to declines in the fair value of investment securities.」
Declines in the fair value of investment securities contributed to the deterioration in financial income and expenses, and market price fluctuation risk was reflected in profit or loss for the quarter. - FY2021-Q2MitigatedAnnual report
「¥101 million increase in the fair value of investment securities due to rising share prices」
The fair value of investment securities increased by ¥101 million due to rising share prices. For the quarter, an increase in fair value, rather than a valuation loss, was recorded as a result of market price fluctuations. - FY2020-Q3MitigatedAnnual report
「Impairment losses on investment securities —」
No valuation loss on investment securities was recorded during the nine-month period under review, reducing the impact of market price fluctuations on profit or loss compared with the ¥16.796 million valuation loss recorded in the same period of the previous year. - FY2019WorsenedAnnual report
「Loss on valuation of investment securities 44,932」
A valuation loss of ¥44.932 million was recorded on investment securities, indicating that risks such as market price fluctuations were reflected in full-year profit or loss. - FY2019-Q2WorsenedAnnual report
「Loss on valuation of investment securities 16,796」
A valuation loss of ¥16.796 million was recorded on investment securities, up from ¥5.137 million in the same period of the previous year. Risks such as market price fluctuations were reflected in profit or loss for the quarter, and their impact increased. - FY2018-Q3RestatedAnnual report
「Loss on valuation of investment securities 5,137」
A valuation loss of ¥5.137 million was recorded on investment securities, and the impact of risks such as market price fluctuations on profit or loss continues to be evident. - FY2018-Q2MaterialisedAnnual report
「Loss on valuation of investment securities 5,137」
A valuation loss of ¥5.137 million was recorded on investment securities, indicating that risks such as market price fluctuations were reflected in profit or loss for the quarter. - FY2017RestatedAnnual report
「Shares, bonds, including compound financial instruments for which embedded derivatives cannot be separately measured, and investment trusts classified as investment securities are exposed to market price fluctuation risk and issuer credit risk.」
The company continues to disclose the market price fluctuation and issuer credit risks associated with investment securities, together with regular monitoring of fair values and financial conditions. - FY2017-Q1MaterialisedAnnual report
「Loss on valuation of investment securities 18,039」
A valuation loss of ¥18.039 million was recorded on investment securities, indicating that risks such as market price fluctuations were reflected in profit or loss. - FY2016First statedAnnual report
「Shares, bonds, including compound financial instruments for which embedded derivatives cannot be separately measured, and investment trusts classified as investment securities are exposed to market price fluctuation risk and issuer credit risk.」
The company identifies market price and issuer credit risks, and regularly monitors fair values and financial conditions while reviewing its holdings.