Credit Risk of Trade Receivables and Other Receivables
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 13 of 64 companies on the "Worse" side.
133 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「In accordance with its receivables management rules, the Company’s group has the Administration Department regularly monitor the status of major customers, manage due dates and outstanding balances for each counterparty, and seek to identify and mitigate at an early stage any concerns over collection arising from deterioration in financial condition or other factors.」
Credit risk on operating receivables continues to be managed through receivables management rules, regular monitoring, and management of due dates and outstanding balances. - FY2022RestatedAnnual report
「In accordance with its receivables management rules, the Company’s group has the Administration Department regularly monitor the status of major customers, manage due dates and outstanding balances for each counterparty, and seek to identify and mitigate at an early stage any concerns over collection arising from deterioration in financial condition or other factors.」
Credit risk on operating receivables continues to be managed through receivables management rules, regular monitoring, and management of due dates and outstanding balances. - FY2021MitigatedAnnual report
「In accordance with its receivables management rules, the Company’s group has the Administration Department regularly monitor the status of major customers, manage due dates and outstanding balances for each counterparty, and seek to identify and mitigate at an early stage any concerns over collection arising from deterioration in financial condition or other factors.」
The disclosure describes a framework for managing credit risk on operating receivables through receivables management rules, counterparty monitoring, management of due dates and outstanding balances, and early identification of collection concerns. - FY2018First statedAnnual report
「Operating receivables, including notes and accounts receivable and other receivables, are exposed to customers’ credit risk.」
The disclosure explicitly identifies the collection risk associated with notes receivable, accounts receivable and other receivables due to the credit standing of counterparties.