Credit Risk Management for Trade Receivables
First written in FY2016. 1 of 3 entries say "Mitigated", first in FY2018. Latest entry: FY2021.
The whole theme swung hardest in 2026: 19 of 64 companies on the "Worse" side.
- FY2021RestatedAnnual report
「For trade receivables, the Sales Division and Administrative Headquarters regularly interview sales representatives about the status of all customers, set credit limits for each customer and manage balances semiannually, while seeking to identify and mitigate concerns about collectibility arising from deteriorating financial conditions and other factors at an early stage. Consolidated subsidiaries apply the same management procedures in accordance with the Company's receivables management methods.」
Interviews covering all customers, semiannual management of credit limits and balances, and early identification of collection concerns continue. - FY2018MitigatedAnnual report
「For trade receivables, the Sales Division and Administrative Headquarters regularly interview sales representatives about the status of all customers, set credit limits for each customer and manage balances semiannually, while seeking to identify and mitigate concerns about collectibility arising from deteriorating financial conditions and other factors at an early stage.」
Specific management measures are described, including interviews covering all customers, semiannual management of credit limits and balances, and early identification of collection concerns. - FY2016First statedAnnual report
「Notes and accounts receivable and electronically recorded monetary claims that constitute trade receivables are exposed to customers’ credit risk.」
The Company recognizes collection risk arising from customers' contractual defaults and deteriorating financial condition, and describes a framework for managing credit limits and outstanding balances and identifying such risks at an early stage.