Significant Accounting Estimates Related to the Allowance for Loan Losses on Loans Receivable
First written in FY2021. 4 of 5 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The key assumptions are the future business performance outlook of borrowers when determining borrower classifications, and estimates of the outlook for the profitability and future cash flows of businesses, including goodwill and other operating rights serving as collateral, when determining receivables classifications.」
The company continues to disclose the allowance for doubtful accounts on loans, using future borrower performance, the profitability of collateralized businesses and future cash flows as key assumptions. - FY2024RestatedAnnual report
「The key assumptions are the future business performance outlook of borrowers when determining borrower classifications, and estimates of the outlook for the profitability and future cash flows of businesses, including goodwill and other operating rights serving as collateral, when determining receivables classifications.」
The company continues to disclose the allowance for doubtful accounts on loans, using future borrower performance, the profitability of collateralized businesses and future cash flows as key assumptions. - FY2023RestatedAnnual report
「The key assumptions are the future business performance outlook of borrowers when determining borrower classifications, and estimates of the outlook for the profitability and future cash flows of businesses, including goodwill and other operating rights serving as collateral, when determining receivables classifications.」
The company continues to disclose the allowance for doubtful accounts on operating loans and long-term accounts receivable, using future borrower performance, the profitability of collateralized businesses and future cash flows as key assumptions. - FY2022RestatedAnnual report
「The key assumptions are the future business performance outlook of borrowers when determining borrower classifications, and estimates of the outlook for the profitability and future cash flows of businesses, including goodwill and other operating rights serving as collateral, when determining receivables classifications.」
The company continues to disclose significant accounting estimates for the allowance for doubtful accounts on operating loans, using future borrower performance, the profitability of collateralized businesses and future cash flows as key assumptions. - FY2021First statedAnnual report
「The key assumptions used to calculate the allowance for doubtful accounts on operating loans are the future business performance outlook of borrowers when determining borrower classifications, and estimates of the outlook for the profitability and future cash flows of businesses, including goodwill and other operating rights serving as collateral, when determining receivables classifications.」
As a new disclosure concerning accounting estimates, the company identified future borrower performance, the profitability of collateralized businesses and future cash flows as key assumptions for the allowance for doubtful accounts on operating loans. It assumed that the impact of COVID-19 would be minor.