Separate presentation of electronically recorded monetary claims
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
8 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Electronic record receivables 372」
The company continues to present electronic record receivables separately from notes and accounts receivable. The balance of electronic record receivables at 31 March 2025 was ¥372 million. - FY2020-Q3RestatedAnnual report
「Electronic record receivables, which had been included in notes and accounts receivable under current assets in the previous consolidated fiscal year, are presented separately from the first quarter because their materiality in amount has increased. To reflect this change in the presentation method, the consolidated financial statements for the previous consolidated fiscal year have been reclassified. As a result, the ¥8,642 million previously presented as notes and accounts receivable under current assets in the consolidated balance sheet for the previous consolidated fiscal year has been reclassified into notes and accounts receivable of ¥8,472 million and electronic record receivables of ¥169 million.」
Following the increase in the materiality of electronic record receivables, the company continues to disclose the change in presentation method under which they are presented separately from the first quarter. - FY2020-Q2RestatedAnnual report
「Electronic record receivables, which had been included in notes and accounts receivable under current assets in the previous consolidated fiscal year, are presented separately from the first quarter because their materiality in amount has increased. To reflect this change in the presentation method, the consolidated financial statements for the previous consolidated fiscal year have been reclassified. As a result, the ¥8,642 million previously presented as notes and accounts receivable under current assets in the consolidated balance sheet for the previous consolidated fiscal year has been reclassified into notes and accounts receivable of ¥8,472 million and electronic record receivables of ¥169 million.」
Following the increase in the materiality of electronic record receivables, the company continues to disclose the change in presentation method under which they are presented separately from the first quarter. - FY2020-Q1First statedAnnual report
「Electronically recorded monetary claims, previously included in notes and accounts receivable under current assets, became quantitatively material and have therefore been presented separately since the first quarter of the fiscal year.」
Because electronically recorded monetary claims became material, the company changed to separate presentation from the first quarter. Prior-year notes and accounts receivable of ¥8,642 million were reclassified as notes and accounts receivable of ¥8,472 million and electronically recorded monetary claims of ¥169 million.