Customer Credit Risk and Credit Management for Trade Receivables
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 13 of 64 companies on the "Worse" side.
- FY2025RestatedAnnual report
「Trade receivables, comprising notes and accounts receivable, contract assets and electronically recorded monetary claims, are exposed to customers' credit risk. The Group manages this risk by monitoring payment due dates and balances for each business partner, while the sales division manages credit in accordance with the credit management regulations, thereby maintaining a system for monitoring the credit standing of business partners.」
Customer credit risk related to trade receivables, together with the management system for monitoring payment due dates and balances for each business partner in accordance with the credit management regulations, continued to be disclosed. - FY2023First statedAnnual report
「Trade receivables, comprising notes and accounts receivable, contract assets and electronically recorded monetary claims, are exposed to customers' credit risk. The Group manages this risk by monitoring payment due dates and balances for each business partner, while the sales division manages credit in accordance with the credit management regulations, thereby maintaining a system for monitoring the credit standing of business partners.」
Customer credit risk related to trade receivables was explicitly identified, and the management system for monitoring payment due dates and balances for each business partner in accordance with the credit management regulations was disclosed.