Counterparty Credit Risk Relating to Trade Receivables and Loans
First written in FY2017. 5 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 8 of 30 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「In accordance with its credit management regulations, the company’s accounting department regularly monitors the collection of trade receivables from counterparties, manages due dates and balances for each counterparty, and seeks to identify and mitigate early any concerns over collection arising from deterioration in financial condition and other factors.」
The company continues to manage credit risk through credit management regulations, regular monitoring, and management of due dates and balances. - FY2024RestatedAnnual report
「In accordance with its credit management regulations, the company’s accounting department regularly monitors the collection of trade receivables and loans receivable from counterparties, manages due dates and balances for each counterparty, and seeks to identify and mitigate early any concerns over collection arising from deterioration in financial condition and other factors.」
The company has reaffirmed its credit risk management procedures based on credit management regulations, regular monitoring, and management of due dates and balances. - FY2021RestatedAnnual report
「In accordance with its credit management regulations, the company’s accounting department regularly monitors the collection of trade receivables and loans receivable from counterparties, manages due dates and balances for each counterparty, and seeks to identify and mitigate early any concerns over collection arising from deterioration in financial condition and other factors.」
The company has reaffirmed its credit risk management procedures based on credit management regulations, regular monitoring, and management of due dates and balances. - FY2019RestatedAnnual report
「In accordance with its credit management regulations, the company’s accounting department regularly monitors the collection of trade receivables and loans receivable from counterparties, manages due dates and balances for each counterparty, and seeks to identify and mitigate early any concerns over collection arising from deterioration in financial condition and other factors.」
The company has reaffirmed its credit risk management procedures based on credit management regulations, regular monitoring, and management of due dates and balances. - FY2018RestatedAnnual report
「In accordance with its credit management regulations, the company’s accounting department regularly monitors the collection of trade receivables and loans receivable from counterparties, manages due dates and balances for each counterparty, and seeks to identify and mitigate early any concerns over collection arising from deterioration in financial condition and other factors.」
The company has reaffirmed the credit risk associated with counterparties for trade receivables and loans receivable and specified its management procedures, including credit management regulations, regular monitoring, and management of due dates and balances. - FY2017First statedAnnual report
「Trade receivables, including notes receivable, accounts receivable, and loans receivable, are exposed to the credit risk of counterparties.」
For trade receivables and loans receivable, the company has, for the first time, disclosed counterparty credit risk arising from contractual non-performance and other events as a separate financial instrument risk.