ANNUAL REPORT

The maximum exposure to credit risk for current trade and other receivables at March 31, 2009 by geographic region was:
(in JPY millions) 2009
Japan 16,840
Europe 9,108
Americas 9,481
Asia 2,064
Others 15
Total 37,508
The maximum exposure to credit risk for current trade and other receivables at March 31, 2009 by type of counterparty was:
(in JPY millions) 2009
OEM 28,361
End-user customers 3,952
Wholesale customers 3,446
Others 1,749
Total 37,508
30.1.3. Impairment losses
An allowance for impairment is established when there is objective evidence that the group will not be able to collect all amounts due
according to the original terms of the receivables. The allowances for doubtful accounts are estimated by the management of the
respective consolidated businesses based on the prior credit loss experience and the current economic environment.
The allowance for impairment recognized during the period per classes of financial assets was as follows:
(in JPY millions) 2009 2008
Trade
receivable
and
prepayments
Other
receivable
Other
financial
assets
Total
Trade
receivable
and
prepayments
Other
receivable
Opening balance (588) - - (588) (1,974) (1) (1,975)
Impairment losses (259) (331) (1,258) (1,848) (51) - (51)
Reversal of write-off on doubtful accounts 29 - - 29 639 - 639
Derecognition 47 - - 47 19 1 20
Collection from customers - - - - 95 - 95
Effect of movement in exchange rates 21 - - 21 - - -
Transfer to assets held for sale or
discontinued operations
Total
- - - - 684 - 684
Closing balance (750) (331) (1,258) (2,339) (588) - (588)
The aging of current trade and other receivables at March 31, 2009 was:
(in JPY millions) 2009
Not past due 34,348
Past due 0 - 30 days 1,921
Past due 31 - 120 days 805
Past due 121 - 365 days 289
Past due more than 1 year 145
Total 37,508
88