Credit Risk of Trade Receivables, Security Deposits and Guarantee Deposits, and Investment Securities
First written in FY2016. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 9 of 34 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, and other receivables are exposed to customers' credit risk. Investment securities consist mainly of shares held for business alliances with business partners and for pure investment purposes, and are exposed to the risk of fluctuations in market prices and the financial condition of the investees. Lease deposits and guarantee deposits are paid mainly under lease agreements for company-operated stores and offices, but are exposed to the lessors' credit risk with respect to their return when the leases are terminated.」
Credit and market fluctuation risks relating to trade receivables, other receivables, investment securities, and lease deposits and guarantee deposits continue to be described. - FY2020RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, and other receivables are exposed to customers' credit risk. Investment securities consist mainly of shares held for business alliances with business partners and for pure investment purposes, and are exposed to the risk of fluctuations in market prices and the financial condition of the investees.」
Credit and market fluctuation risks relating to trade receivables, other receivables, investment securities, and lease deposits and guarantee deposits continue to be described. - FY2019RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, and other receivables are exposed to customers' credit risk. Investment securities consist mainly of shares held for business alliances with business partners and for pure investment purposes, and are exposed to the risk of fluctuations in market prices and the financial condition of the investees.」
Credit and market fluctuation risks relating to trade receivables, other receivables, investment securities, and lease deposits and guarantee deposits continue to be recognized. - FY2018RestatedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customers' credit risk. Investment securities consist mainly of shares held for business alliances with business partners and for pure investment purposes, and are exposed to the risk of fluctuations in market prices and the financial condition of the investees.」
In addition to trade receivables, credit and market fluctuation risks relating to investment securities and lease deposits and guarantee deposits continue to be recognized. - FY2016First statedAnnual report
「Notes and accounts receivable, which are trade receivables, are exposed to customer credit risk.」
Credit management rules, monitoring the credit status of business partners, and the early identification and mitigation of collection concerns are described as risk management measures.