The analysis of aging of financial assets that are past due but not impaired is as follows: Financial assets that are individually determined to be impaired are as follows: The movement of the allowance for doubtful accounts is as follows: The Group is exposed to liquidity risk that the Group might have difficulty settling financial obligations. However, the Group is main- taining the liquidity on hand that enables the Group to meet the assumed repayment of financial obligations and respond flexibly to  strategic investment opportunities. Also, the balance is reported monthly to a Senior Corporate Executive (i.e., Chief Financial Officer). (ii) Liquidity risk Liquidity risk management Astellas Pharma Inc.  _ Annual Report 2014 142 (Millions of yen) Neither past  due nor  impaired Past due but not impaired Allowance for  doubtful  accounts Total Within three months Between three months  and six months Between six months and one year Over one year Balance at 1 April 2012 Trade and other receivables ¥275,788 ¥ 7,281 ¥1,727 ¥1,756 ¥2,518 ¥(1,989) ¥287,080 Loans and other financial assets 53,309 10 — — — — 53,318 Total ¥329,097 ¥ 7,290 ¥1,727 ¥1,756 ¥2,518 ¥(1,989) ¥340,399 Balance at 31 March 2013 Trade and other receivables ¥279,929 ¥25,800 ¥1,379 ¥1,515 ¥1,449 ¥(1,864) ¥308,208 Loans and other financial assets 58,132 — 66 — 0 — 58,198 Total ¥338,061 ¥25,800 ¥1,445 ¥1,515 ¥1,449 ¥(1,864) ¥366,406 Balance at 31 March 2014 Trade and other receivables ¥317,689 ¥13,211 ¥1,087 ¥ 872 ¥1,272 ¥(1,493) ¥332,639 Loans and other financial assets 46,610 1 — — 86 — 46,697 Total ¥364,299 ¥13,212 ¥1,087 ¥ 872 ¥1,358 ¥(1,493) ¥379,335 (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Trade and other receivables (gross) ¥ 2,450 ¥ 55 ¥ 212 Allowance for doubtful accounts (1,213) (55) (212) Trade and other receivables (net) ¥ 1,237 ¥ — ¥ — Loans and other financial assets (gross) ¥ 39 ¥ 22 ¥ 12 Allowance for doubtful accounts (39) (22) (12) Loans and other financial assets (net) ¥ — ¥ — ¥ — (Millions of yen) 2013 2014 Balance at the beginning of the year ¥ 3,241 ¥1,941 Increase during the year 170 478 Decrease due to intended use (600) (131) Reversal during the year (1,029) (863) Exchange differences 159 292 Balance at the end of the year ¥ 1,941 ¥1,717