Recent developments in Japan's exports show that goods, particularly capital goods and automobiles, in which Japanese firms have a competitive edge, are being exported to an increasing number of countries. According to the September Tankan, firms perceived overseas demand for Japanese products as exceeding supply in the current period and continuing to do so in the future.
The accounting rules have been changed so that loans can only be written down on the basis of an objective value assessment. Provisions can no longer be made on the basis of the prudent accounting principle.