Settlement accounting for notes maturing at quarter-end on the bill-clearing date
First written in FY2021-Q3. 4 of 5 entries say "Restated". Latest entry: FY2024-Q3.
4 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「Notes and other instruments maturing on the last day of the quarterly consolidated accounting period are settled on the note-clearing date or other applicable date. Because the last day of the third quarter of the current consolidated fiscal year was a financial institution holiday, notes and other instruments maturing on the last day of the following quarterly consolidated accounting period are included in the balance at the end of the quarterly consolidated accounting period.」
The accounting treatment of settling on the bill-clearing date or a similar date has been continued, with bills receivable of ¥102 million, electronically recorded monetary claims of ¥70 million, bills payable of ¥40 million, and other items included in the period-end balances. - FY2024-Q2RestatedAnnual report
「Bills and similar instruments maturing on the quarter-end date are settled for accounting purposes on the bill-clearing date or a similar date. As the end of the current second quarter fell on a financial institution holiday, the following bills and similar instruments maturing on the quarter-end date are included in the quarter-end balances.」
The accounting treatment of settling on the bill-clearing date or a similar date has been continued, with bills receivable of ¥37 million, electronically recorded monetary claims of ¥73 million, and bills payable of ¥31 million included in the period-end balances. - FY2023-Q3RestatedAnnual report
「Notes and other instruments maturing on the last day of the quarterly consolidated accounting period are settled on the note-clearing date or other applicable date. Because the last day of the third quarter of the current consolidated fiscal year was a financial institution holiday, notes and other instruments maturing on the last day of the following quarterly consolidated accounting period are included in the balance at the end of the quarterly consolidated accounting period.」
The accounting treatment of settling on the bill-clearing date or a similar date has been continued, with bills receivable of ¥56.694 million, electronically recorded monetary claims of ¥112.568 million, and bills payable of ¥25.118 million included in the period-end balances. - FY2022-Q3RestatedAnnual report
「Notes and other instruments maturing on the last day of the quarterly consolidated accounting period are settled on the note-clearing date or other applicable date. Because the last day of the third quarter of the current consolidated fiscal year was a financial institution holiday, notes and other instruments maturing on the last day of the following quarterly consolidated accounting period are included in the balance at the end of the quarterly consolidated accounting period.」
The accounting treatment of settling on the bill-clearing date or a similar date has been continued, with bills receivable of ¥47.198 million, electronically recorded monetary claims of ¥40.625 million, and bills payable of ¥26.064 million included in the period-end balances. - FY2021-Q3First statedAnnual report
「Notes maturing on the last day of the quarterly consolidated accounting period are settled on the note-clearing date. Because the last day of the third quarter of the current consolidated fiscal year was a financial institution holiday, notes maturing on the last day of the following quarterly consolidated accounting period are included in the balance at the end of the quarterly consolidated accounting period.」
Because the last day of the quarterly consolidated accounting period was a financial institution holiday, notes receivable of ¥54.707 million and notes payable of ¥49.374 million were included in the period-end balances.