Konica Minolta 2013 Annual Report Download - page 48

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<Change in depreciation method>
Beginning the fi scal year ended March 31, 2013, with the revision of the Corporation Tax Law, the Company and its domestic consolidated subsidiaries
depreciate property, plant and equipment acquired on or after April 1, 2012 under the revised Corporation Tax Law. Because of the change, segment
profi t for the fi scal year increased ¥112 million in the Business Technologies Business, ¥386 million in the Industrial Business, ¥31 million in the
Healthcare Business and ¥116 million in Other compared to the amounts calculated under the previous method.
(2) Methods of calculating net sales, profi t or loss, assets, liabilities and other items by reportable segment
Accounting methods for reportable segments are the same as the accounting methods described in Note 2. SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES.
Profi t by reportable segment is operating income. Intersegment net sales are based on market values.
(3) Information on net sales, profi t or loss, assets, liabilities and other items by reportable segment
Segment information of the Companies for the years ended March 31, 2013 and 2012 is presented as follows:
Millions of yen
2013
Business
Technologies Industrial Healthcare Subtotal
Other
(Note 1) Total
Adjustments
(Note 2)
Total amounts
in consolidated
fi n a n c i a l
statements
Net sales
External ............................................ ¥581,639 ¥146,792 ¥72,753 ¥801,184 ¥11,889 ¥813,073 ¥ — ¥813,073
Intersegment ..................................... 1,936 2,436 2,652 7,026 52,303 59,330 (59,330) —
Total ............................................... 583,576 149,229 75,406 808,211 64,192 872,404 (59,330) 813,073
Segment profi t ..................................... 31,658 23,667 3,348 58,675 4,475 63,151 (22,491) 40,659
Segment assets ................................... 465,389 150,007 66,081 681,479 51,590 733,069 207,484 940,553
Segment liabilities ................................ 239,068 83,172 41,933 364,174 22,275 386,449 87,688 474,136
Other items
Depreciation and amortization .............. ¥ 23,650 ¥ 13,933 ¥ 2,453 ¥ 40,037 ¥ 1,873 ¥ 41,910 ¥ 4,088 ¥ 45,999
Amortization of goodwill ...................... 9,281 582 — 9,863 — 9,863 — 9,863
Investments in affi liated companies ....... 3 — 499 503 — 503 990 1,494
Increases in property, plant and
equipment and intangible fi xed assets ... 22,017 9,465 1,570 33,053 2,401 35,454 2,989 38,444
Notes: 1. ‘Other’ consists of business segments not included in reporting segments such as Sensing Business and Industrial Inkjet Business.
2. Adjustments are as follows:
(1) Adjustments of segment profi t represent the elimination of intersegment transactions and expenses relating to the corporate division of the Company,
which totaled ¥(6,091) million and ¥(16,400) million, respectively. Corporate expenses are primarily general administration expenses and R&D expenses
that can not be allocated to any reportable segment.
(2) Adjustments of segment assets represent the elimination of intersegment assets and assets relating to the corporate division of the Company, which
totaled ¥(63,201) million and ¥270,685 million, respectively. Corporate assets are primarily surplus funds of the holding company (cash on hand and in
banks and short-term investment securities), long-term investment funds (investment securities), and assets owned by the holding company that can not
be allocated to any reportable segment.
(3) Adjustments of segment liabilities represent the elimination of intersegment liabilities and liabilities relating to the corporate division of the Company, which
totaled ¥(32,960) million and ¥120,648 million, respectively. Corporate liabilities are primarily interest-bearing debts (loans payable and bonds payable),
and liabilities owned by the holding company that can not be allocated to any reportable segment.
(4) Adjustments of depreciation and amortization primarily represent depreciation of buildings of the holding company.
(5) Adjustments of investments in affi liated companies primarily represent investments by the holding company in equity method affi liates.
(6) Adjustments of increases in property, plant and equipment and intangible fi xed assets primarily represent capital expenditure on buildings in relation to the
holding company.