Market Price Volatility and Impairment Risk for Investment Securities
First written in FY2019. 6 of 8 entries say "Materialised", first in FY2020. Latest entry: FY2026.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「During the consolidated fiscal year, the company recorded an impairment loss of ¥845 million on securities, all of which were unlisted shares.」
The risks of market-price fluctuations and impairment affecting investment securities materialized, and the company recorded an impairment loss of ¥845 million on unlisted shares, up from ¥29 million in the previous fiscal year. - 2026-05-08MaterialisedEarnings
「Impairment loss on investment securities: ¥845 million」
The impairment loss attributable to a decline in the fair value of investment securities increased from ¥29 million in the previous fiscal year to ¥845 million. - FY2026-H1MaterialisedAnnual report
「Loss on valuation of investment securities 830」
The risks of market-price fluctuations and impairment affecting investment securities materialized, and the company recorded a valuation loss of ¥830 million during the interim consolidated accounting period. - FY2025MaterialisedAnnual report
「During the consolidated fiscal year, the company recorded an impairment loss of ¥29 million on securities, all of which were unlisted shares.」
The risks of market-price fluctuations and impairment affecting investment securities materialized, and the company recorded a ¥29 million impairment loss due to a decline in the fair value of unlisted shares. - FY2022-Q1MaterialisedAnnual report
「Non-operating expenses: Loss on valuation of investment securities 5」
The company recorded a ¥5 million loss on the valuation of investment securities, and the risks of market-price fluctuations and impairment affected profit or loss. - FY2021RestatedAnnual report
「Although equity securities and investment trusts classified as investment securities are exposed to the risk of fluctuations in market prices and the risk of impairment due to declines in their fair value, they are held mainly for pure investment purposes, as shares of companies with which the Group has business relationships, or for stable fund management. Their fair values, monitored monthly, are reported to the director responsible for fund management. Fair values monitored quarterly are also reported to the Board of Directors.」
The company recognizes the risks of market-price fluctuations and impairment affecting investment securities and manages them through monthly reports to the responsible director and quarterly reports to the Board of Directors. - FY2020MaterialisedAnnual report
「Although equity securities and investment trusts classified as investment securities are exposed to the risk of fluctuations in market prices and the risk of impairment due to declines in their fair value, they are held mainly for pure investment purposes, as shares of companies with which the Group has business relationships, or for stable fund management. Their fair values, monitored monthly, are reported to the director responsible for fund management. Fair values monitored quarterly are also reported to the Board of Directors.」
The carrying amount of investment securities on the consolidated balance sheet declined from ¥1,369 million in the previous fiscal year to ¥1,144 million, while other securities valuation difference declined from ¥479 million to ¥325 million. - FY2019First statedAnnual report
「Equity securities and investment trusts classified as investment securities are exposed to the risk of fluctuations in market prices and the risk of impairment due to declines in their fair value.」
This was the first thread to document the risks of market-price fluctuations and impairment associated with holdings of equities and investment trusts.