Counterparty credit risk
First written in FY2016. 2 of 6 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026-H1MitigatedAnnual report
「This was because, although a case arose in the same period of the previous year involving the recognition of a large, one-off provision for doubtful accounts in the engineering business, no such case occurred in the interim period under review.」
It states that, unlike the large one-off provision for doubtful accounts recognized in the engineering business in the same period of the previous year, no similar case occurred in the interim period under review. - FY2025-H1MaterialisedAnnual report
「Although raw-material prices, including aluminum, rose and the engineering, filling and logistics businesses saw lower overseas sales of can-making and can-end-making machinery and recognized provisions for doubtful accounts, operating income was ¥18,312 million, up 22.8% year on year, due in part to the pass-through of higher raw-material and energy costs, primarily in the packaging containers business.」
The engineering, filling and logistics businesses recognized provisions for doubtful accounts, and bad-debt risk was reflected in actual results. Provisions for doubtful accounts included in selling, general and administrative expenses totaled ¥4,253 million. - FY2022MitigatedAnnual report
「For customers with high credit risk, the Group seeks to reduce risk by conducting transactions through trading companies or shortening the receivables collection period, and by conducting thorough credit checks before starting transactions with new customers.」
It specified measures to address credit risk, including transactions through trading companies, shorter collection periods and credit checks before beginning transactions. - FY2018RestatedAnnual report
「If unexpected bad-debt risks materialize because of concerns about the creditworthiness of the Group's business partners, requiring additional losses or allowances to be recognized,」
It continues to disclose counterparty credit risk. - FY2017RestatedAnnual report
「If unexpected bad-debt risks materialize because of concerns about the creditworthiness of the Group's business partners, requiring additional losses or allowances to be recognized, the Group's business performance and financial condition could be adversely affected.」
It continues to disclose the risks associated with concerns about business partners' creditworthiness, bad-debt losses and the recognition of allowances. - FY2016First statedAnnual report
「Unexpected bad-debt risks could materialize because of concerns about the creditworthiness of business partners,」
It is concerned about the impact on business performance and financial condition of additional losses and the recognition of allowance for doubtful accounts.