AnnualReport2016
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS3. Other Comprehensive IncomeReclassication adjustments and income tax effect allocated to each component of other comprehensive income for the years ended September 30, 2015 and 2016 were as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Valuation difference on available-for-sale securities:Amount arising during the year ..............................................................¥ (200)¥ (99)$ (1,980)$ (981)Amount before income tax effect .....................................................(200)(99)(1,980)(981)Income tax effect .............................................................................25 34 247 340 Valuation difference on available-for-sale securities .......................(175)(64)(1,732)(640)Foreign currency translation adjustment:Amount arising during the year ..............................................................2,823 (7,352)27,955 (72,801)Reclassication adjustments ..................................................................(5)-(57)-Foreign currency translation adjustment ..........................................2,817 (7,352)27,898 (72,801)Remeasurements of dened benet plans:Amount arising during the year ..............................................................(92)(3,057)(918)(30,274)Reclassication adjustments ..................................................................(121)(161)(1,203)(1,603)Amount before income tax effect .....................................................(214)(3,219)(2,122)(31,878)Income tax effect .............................................................................128 974 1,267 9,647 Remeasurements of dened benet plans ......................................(86)(2,245)(854)(22,230)Share of other comprehensive income of entities accounted for using equity method:Amount arising during the year ..............................................................34 (39)336 (390)Total other comprehensive income ..........................................................¥ 2,590 ¥ (9,702)$ 25,647 $ (96,063)4. Supplementary Cash Flow InformationCash and cash equivalents in the consolidated statement of cash ows for years ended September 30, 2015 and 2016 are reconciled to cash and deposits in the consolidated balance sheet as follows:Millions of Japanese YenThousands of U.S. Dollars2015201620152016Cash and deposits .................................................................................¥ 81,548¥ 74,503$ 807,411$ 737,653Time deposits with maturities of more than three months ......................(35,992)(20,907)(356,358)(207,002)Cash and cash equivalents ....................................................................¥ 45,556 ¥ 53,595$ 451,052$ 530,651(k) Accounting ChangesEffective October 1, 2015, the Company and its domestic consolidated subsidiaries have adopted “Revised Accounting Standard for Business Combination” (Accounting Standard Board of Japan (“ASBJ”) Statement No. 21 of September 13, 2013), “Revised Accounting Standard for Consolidated Financial Statements” (ASBJ Statement No. 22 of September 13, 2013), and “Revised Accounting Standards for Business Divestitures” (ASBJ Statement No. 7 of September 13, 2013), etc.Accordingly, the accounting treatment for business combination has been amended as follows: Any changes in a parent’s ownership interests in its controlled subsidiaries are recorded as changes in capital surplus and the acquisition-related costs are expensed for the consolidated scal year in which they arise. Revisions in provisional amounts of purchase price allocations are recorded in the consolidated scal year in which the business combination is completed. In addition, the presentation method of net income and other related items have been changed and the title of “minority interests” was changed to “non-controlling interests.”Consolidated nancial statements for the previous scal year have been reclassied in order to reect this change in presentation.In accordance with transitional treatment as stipulated in paragraph 58-2 (4) of the Revised Accounting Standard for Business Combination, paragraph 44-5 (4) of the Revised Accounting Standard for Consolidated Financial Statements, and paragraph 57-4 (4) of the Revised Accounting Standard for Business Divestitures, the Company and its domestic consolidated subsidiaries started to apply these standards at the beginning of the current consolidated scal year and will continue to do so in the future.These changes do not affect the consolidated nancial statements for the current consolidated scal year.22

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