Risk of impairment of investment securities due to poor performance and other factors at investee companies
First written in FY2017. 25 of 26 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
25 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Except for shares and other securities without market prices, the Company records impairment when, based on its criteria, a decline is judged not to be temporary, such as when the market price at the fiscal year-end has fallen by 50% or more from the acquisition cost, or when a decline of 30% or more but less than 50% has continued for the past 2 years. Accordingly, impairment may be required in the future due to deteriorating market conditions or poor performance of investee companies.」
The Company continues to disclose the market-price decline criteria and the risk of impairment of investment securities due to deteriorating market conditions or poor performance of investee companies. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2022RestatedAnnual report
「Accordingly, impairment may be required in the future due to deteriorating market conditions or poor performance of investee companies.」
The Company continues to disclose the risk of impairment of investment securities due to deteriorating market conditions or poor performance of investee companies. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2021RestatedAnnual report
「Accordingly, impairment may be required in the future due to deteriorating market conditions or poor performance of investee companies.」
The Company continues to disclose the risk of impairment of investment securities due to deteriorating market conditions or poor performance of investee companies. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2020-Q3RestatedAnnual report
「During the cumulative period of the third quarter, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter period, there was no new occurrence of business or other risk, nor any material change in the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2019-Q3RestatedAnnual report
「During the cumulative period of the third quarter, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2019-Q2RestatedAnnual report
「During the cumulative period of the second quarter, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2018RestatedAnnual report
「Accordingly, impairment may be required in the future due to deteriorating market conditions or poor performance of investee companies.」
The Company continues to disclose the risk of impairment of investment securities due to deteriorating market conditions or poor performance of investee companies. - FY2018-Q3RestatedAnnual report
「During the cumulative period of the third quarter, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2018-Q2RestatedAnnual report
「During the cumulative period of the second quarter, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2018-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no new occurrences or significant changes regarding the risk of impairment of investment securities due to poor performance of investee companies and other factors. - FY2017First statedAnnual report
「Securities with market prices are impaired when, based on the Company's criteria, a decline is judged not to be temporary, such as when the market price at the fiscal year-end has fallen by 50% or more from the acquisition cost, or when a decline of 30% or more but less than 50% has continued for the past 2 years. Accordingly, impairment may be required in the future due to deteriorating market conditions or poor performance of investee companies.」
The disclosure describes impairment criteria including a decline of 50% or more in market price, or a decline of 30% or more but less than 50% continuing for the past 2 years, and the risk of impairment due to deteriorating market conditions or poor performance of investee companies.