Why P&G decided to extend its payment terms by $30$ days in April $2013?$ What impact the change would have on P&G$\text{'}$s financial statements?

What is$($are$)$ the source$($s$)$ of the changes in the financial statements?

When P&G negotiated the extended terms with Fibria in $2013,$ both parties agreed to extend payment terms by $45$ days, an even greater number of days than the original $30$ days announced by P&G$.$ What do you think is the reason?

Assuming a $3\mathrm{.}5\%$ of annual financing cost. How much additional cost will incur on Fibria's receivables? What if all of Fibria's customers add $45$ days to their payment terms at the start of $2013?$

If Fibria increase it's A$/$R for P&G$,$ how will Fibria finance it$?$

Does it make sense for P&G to expand the SCF program to include smaller suppliers?