Impairment of Investment Securities Due to Declines in Market Prices and Deterioration in Investee Performance
First written in FY2017. 11 of 18 entries say "Materialised", first in FY2017. Latest entry: FY2026.
The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「During the current fiscal year, impairment losses of ¥2 million were recognized on securities, consisting of shares classified as other securities.」
Impairment losses on investment securities decreased from ¥194 million in the previous fiscal year to ¥2 million, although impairment recognition itself continued. - 2026-03-17MitigatedRevision to earnings forecasts
「Impairment loss on investment securities 194 2」
The impairment loss on investment securities declined from ¥194 million in the previous fiscal year to ¥2 million. - FY2025WorsenedAnnual report
「During the current fiscal year, impairment losses of ¥194,887 thousand were recognized on securities, consisting of shares classified as other securities.」
Impairment losses on investment securities increased from ¥7,425 thousand in the previous fiscal year to ¥194.887 million, indicating that losses due to declines in market prices and investee performance had expanded. - FY2025-H1MaterialisedAnnual report
「Impairment losses on investment securities 6,962 85,449」
Impairment losses on investment securities increased from ¥6,962 thousand in the same period of the previous year to ¥85,449 thousand, indicating that the risk of impairment due to declines in market prices and investee performance had materialized as an actual loss. - FY2025-Q1MaterialisedAnnual report
「Impairment losses on investment securities － 70,268」
The risk of impairment on investment securities due to declines in market prices and investee performance materialized as an impairment loss of ¥70,268 thousand in the first quarter. - FY2024MitigatedAnnual report
「During the current fiscal year, impairment losses of ¥7,425 thousand were recognized on securities, consisting of shares classified as other securities.」
Impairment losses on investment securities decreased from ¥30.008 million in the previous fiscal year to ¥7.425 million, although impairment recognition itself continued. - FY2024-Q3RestatedAnnual report
「Impairment losses on investment securities 30,008 6,962」
Impairment losses on investment securities remained lower, at ¥6,962 thousand compared with ¥30,008 thousand in the same period of the previous year. - FY2024-Q2MitigatedAnnual report
「Impairment losses on investment securities 30,008 6,962」
Impairment losses on investment securities decreased from ¥30,008 thousand in the same period of the previous year to ¥6,962 thousand, although impairment losses continued to be recognized. - FY2023-Q3MaterialisedAnnual report
「Impairment losses on investment securities － 30,008」
Recognition of impairment losses on investment securities of ¥30,008 thousand was also confirmed in the cumulative third-quarter period, indicating that the risk of impairment due to declines in market prices and investee performance continued to materialize as an actual loss. - FY2023-Q1MaterialisedAnnual report
「Impairment losses on investment securities － 30,008」
Impairment losses on investment securities of ¥30,008 thousand were recognized in the cumulative first-quarter period, indicating that the risk of impairment due to declines in market prices and investee performance had materialized as an actual loss. - FY2021MaterialisedAnnual report
「During the current fiscal year, impairment losses of ¥2,089 thousand were recognized on securities, consisting of shares classified as other securities.」
The risk of impairment on investment securities due to declines in market prices and investee performance materialized as an actual impairment loss of ¥2,089 thousand. - FY2021-Q1MaterialisedAnnual report
「Impairment losses on investment securities 1,233」
Impairment losses on investment securities of ¥1,233 thousand were recognized in the cumulative first-quarter period, indicating that the risk of impairment due to declines in market prices and investee performance had materialized as an actual loss. - FY2020MaterialisedAnnual report
「During the current fiscal year, impairment losses of ¥2,707 thousand were recognized on securities, consisting of shares classified as other securities.」
The risk of impairment on investment securities due to declines in market prices and investee performance materialized as an actual impairment loss of ¥2,707 thousand. - FY2020-Q3MaterialisedAnnual report
「Impairment losses on investment securities 2,512」
Impairment losses on investment securities of ¥2,512 thousand were recognized in the cumulative third-quarter period, indicating that the risk of impairment due to declines in market prices and investee performance had materialized as an actual loss. - FY2020-Q2MaterialisedAnnual report
「Impairment losses on investment securities 2,644」
Impairment losses on investment securities of ¥2,644 thousand were recognized in the cumulative second-quarter period, indicating that the risk of impairment due to declines in market prices and investee performance continued to materialize as an actual loss. - FY2020-Q1MaterialisedAnnual report
「Impairment losses on investment securities 776」
Impairment losses on investment securities of ¥776 thousand were recognized in the first quarter, indicating that the risk of impairment on investment securities had materialized as an actual loss. - FY2018RestatedAnnual report
「For listed companies, an impairment loss is recognized when the market value has declined by 30% or more from the carrying amount. For unlisted companies, an impairment loss is recognized when the underlying value has declined by 30% or more from the carrying amount. Accordingly, a decline in market prices or deterioration in an investee's performance may require the recognition of an impairment loss.」
The risk of impairment due to declines of 30% or more in market prices or investee performance continued. No impairment was recognized in the current fiscal year. - FY2017MaterialisedAnnual report
「For listed companies, an impairment loss is recognized when the market value has declined by 30% or more from the carrying amount. For unlisted companies, an impairment loss is recognized when the underlying value has declined by 30% or more from the carrying amount. Accordingly, a decline in market prices or deterioration in an investee's performance may require the recognition of an impairment loss.」
The impairment threshold is a decline of 30% or more from the carrying amount in market value or underlying value. During the current fiscal year, impairment losses of ¥234 thousand were recognized on securities.