Credit Risk Management for Trade Receivables
First written in FY2018. 4 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2025RestatedAnnual report
「In accordance with the sales regulations and approval regulations, each sales department and the administrative department regularly monitor trade receivables, identify and manage balances by customer, and seek to reduce risk by identifying at an early stage any concerns over collection arising from deterioration in customers’ financial condition or other factors.」
The company continues to identify balances by customer, conduct regular monitoring and identify collection concerns at an early stage in accordance with the sales regulations and approval regulations. - FY2023RestatedAnnual report
「In accordance with the sales regulations and approval regulations, each sales department and the administrative department regularly monitor trade receivables, identify and manage balances by customer, and seek to reduce risk by identifying at an early stage any concerns over collection arising from deterioration in customers’ financial condition or other factors.」
The company continues to identify balances by customer, conduct regular monitoring and identify collection concerns at an early stage in accordance with the sales regulations and approval regulations. - FY2021RestatedAnnual report
「In accordance with the sales regulations and approval regulations, each sales department and the administrative department regularly monitor trade receivables, identify and manage balances by customer, and seek to reduce risk by identifying at an early stage any concerns over collection arising from deterioration in customers’ financial condition or other factors.」
Credit risk management for trade receivables continues through identification of balances by customer, regular monitoring and early identification of collection concerns. - FY2020RestatedAnnual report
「In accordance with the sales regulations and approval regulations, each sales department and the administrative department regularly monitor trade receivables, identify and manage balances by customer, and seek to reduce risk by identifying at an early stage any concerns over collection arising from deterioration in customers’ financial condition or other factors.」
Management of trade receivables continues through identification of balances by customer, regular monitoring and early identification of collection concerns. - FY2018First statedAnnual report
「In accordance with the sales regulations and approval regulations, each sales department and the administrative department regularly monitor trade receivables, identify and manage balances by customer, and seek to reduce risk by identifying at an early stage any concerns over collection arising from deterioration in customers’ financial condition or other factors.」
For trade receivables, identifying balances by customer, conducting regular monitoring and identifying collection concerns at an early stage are explicitly stated as risk management measures.