Credit Risk and Market Price Fluctuation Risk Associated with Trade Receivables and Investment Securities
First written in FY2017. 2 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2018: 1 of 8 companies on the "Worse" side.
8 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Trade receivables, consisting of notes and electronically recorded monetary claims and accounts receivable, are exposed to customers' credit risk. In addition, trade receivables denominated in foreign currencies arising from the Group's global operations are exposed to foreign exchange risk. Marketable securities and investment securities are exposed to the issuing companies' credit risk and market price fluctuation risk.」
The Company continues to state the credit and foreign exchange risks relating to trade receivables and the credit and market price fluctuation risks relating to marketable securities and investment securities. - FY2020RestatedAnnual report
「Trade receivables, consisting of notes and electronically recorded monetary claims and accounts receivable, are exposed to customers' credit risk. In addition, trade receivables denominated in foreign currencies arising from the Group's global operations are exposed to foreign exchange risk. Marketable securities and investment securities are exposed to the issuing companies' credit risk and market price fluctuation risk.」
The Company continues to state the credit and foreign exchange risks relating to trade receivables and the credit and market price fluctuation risks relating to marketable securities and investment securities. - FY2018ReframedAnnual report
「Marketable securities and investment securities are exposed to the issuing companies' credit risk and market price fluctuation risk.」
In addition to investment securities, marketable securities are now also stated as being subject to credit risk and market price fluctuation risk. - FY2017First statedAnnual report
「Trade receivables, consisting of notes and accounts receivable and electronically recorded monetary claims, are exposed to customers' credit risk. In addition, trade receivables denominated in foreign currencies arising from the Group's global operations are exposed to foreign exchange risk. Investment securities are exposed to the issuing companies' credit risk and market price fluctuation risk.」
The Company has newly organized the risks relating to financial instruments as customer credit risk for trade receivables, foreign exchange risk for foreign-currency-denominated receivables, and issuing-company credit risk and market price fluctuation risk for investment securities.