Managing Credit, Market and Liquidity Risks Relating to Financial Instruments
First written in FY2019. 3 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 12 of 43 companies on the "Worse" side.
40 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Trade notes receivable, electronically recorded monetary claims and accounts receivable, which are trade receivables, are exposed to customers’ credit risk.」
Credit risk on notes receivable, electronically recorded monetary claims, and accounts receivable, market risk on investment securities, and liquidity risk on accounts payable and other liabilities, together with the relevant management methods, continue to be disclosed. - FY2021RestatedAnnual report
「Trade receivables, including notes receivable and accounts receivable, are exposed to customers’ credit risk. Investment securities consist mainly of shares in companies with which the Company has business relationships and are exposed to the risk of fluctuations in market prices. Trade payables, including accounts payable, are due within one year. Trade payables are also exposed to liquidity risk associated with financing.」
Credit risk on accounts receivable, market price fluctuation risk on investment securities, and liquidity risk on accounts payable and other liabilities continue to be disclosed. - FY2020RestatedAnnual report
「Trade receivables, including accounts receivable, are exposed to customers’ credit risk. Investment securities consist mainly of shares in companies with which the Company has business relationships and are exposed to the risk of fluctuations in market prices. Trade payables are exposed to liquidity risk associated with financing.」
Credit, market and liquidity risks relating to accounts receivable, investment securities and trade payables, together with management methods such as balance monitoring and cash flow planning, continue to be disclosed. - FY2019First statedAnnual report
「Trade receivables, including accounts receivable, are exposed to customers’ credit risk. Investment securities consist mainly of shares in companies with which the Company has business relationships and are exposed to the risk of fluctuations in market prices. Trade payables are exposed to liquidity risk associated with financing.」
Credit risk on accounts receivable, market price fluctuation risk on investment securities, and liquidity risk on trade payables and other liabilities have been disclosed together for the first time as financial instrument risks. The management methods described include checking counterparties before accepting orders, monitoring balances, and updating cash flow plans.