Change in the Presentation of Foreign Exchange Forward Contract Valuation Gains and Losses on Intercompany Transactions
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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- FY2025AchievedAnnual report
「The ¥14.161 million gain on foreign exchange forward contracts for transactions between companies in the consolidated group is included in foreign exchange gains.」
The full-year profit and loss reflects the presentation change whereby valuation gains and losses on foreign exchange forward contracts for intercompany transactions are included in foreign exchange gains and losses rather than derivative gains and losses. - FY2025-H1First statedAnnual report
「Valuation gains and losses on foreign exchange forward contracts for transactions between companies in the consolidated group, which had been presented separately as “derivative gains and losses” in the previous interim consolidated accounting period, have been included in “foreign exchange gains and losses” since the third-quarter consolidated accounting period of the previous fiscal year to appropriately reflect the substance of the transactions.」
The presentation classification of valuation gains and losses on foreign exchange forward contracts for intercompany transactions was changed from derivative gains and losses to foreign exchange gains and losses, and the presentation for the previous interim period was also reclassified.