Recoverability of Deferred Tax Assets
First written in FY2016. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 7 of 28 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If changes in tax legislation, including future tax rate changes, or revisions to the profit plan make it necessary to reassess the recoverability of deferred tax assets, including the reversal of deferred tax assets, this could affect the Group’s operating results and financial position.」
The risk associated with the recoverability of deferred tax assets due to changes in tax legislation or revisions to the profit plan continues. - FY2018RestatedAnnual report
「If changes in tax legislation, including future tax rate changes, or revisions to the profit plan make it necessary to reassess the recoverability of these assets, this could affect the Group’s operating results and financial position.」
The risk associated with the recoverability of deferred tax assets due to changes in tax legislation or revisions to the profit plan continues. - FY2017RestatedAnnual report
「If changes in tax legislation, including future tax rate changes, or revisions to the profit plan make it necessary to reassess the recoverability of these assets, this could affect the Group’s operating results and financial position.」
The risk associated with the recoverability of deferred tax assets due to changes in tax legislation or revisions to the profit plan continues. - FY2016First statedAnnual report
「If changes in tax legislation, including future tax rate changes, or revisions to the profit plan make it necessary to reassess the recoverability of these assets, this could affect the Group’s operating results and financial position.」
The Group identifies the need to reassess the recoverability of deferred tax assets due to changes in tax legislation or revisions to the profit plan as a risk.