Konica Minolta 2014 Annual Report Download - page 67

(4) Measurement of recoverable amount
The recoverable amount of a cash-generating unit is the fair
value less costs to sell. The fair value is supported by an
appraisal report for land and buildings and structures, or a
management estimate for rental business-use assets.
17. Loss on Business Withdrawal
Loss on business withdrawal includes the losses associated
with the decision to withdraw from the glass substrates for
HDDs business in the Industrial Business, which are impairment
loss of ¥11,899 million ($115,614 thousand) and loss on disposal
of inventories.
18. Business Structure Improvement Expenses
Business structure improvement expenses as of March 31,
2014 include expenses related to structural reform of sales sites
in Europe and the North America for the Business Technologies
Business, a review of the production system for lens units used
in mobile phones in the Industrial Business and termination of
the Group’s fi lm production in the Healthcare Business. Business
structure improvement expenses as of March 31, 2013 in the
previous fi scal year included expenses associated with the dis-
continuation of production and sales of lenses and prisms using
glass molds in the Industrial Business.
19. Group Restructuring Expenses
Group restructuring expenses refer to expenses associated with
the reorganization of the Group’s management system con-
ducted on April 1, 2013.
20. Special Extra Retirement Payments
Special extra retirement payments refer to extra retirement pay-
ments to early retirees in line with the implementation of an
early retirement incentive program.
21. Other Comprehensive Income
Recycling and Tax Effect Relating to Other Comprehensive
Income.
Millions of yen
Thousands of
U.S. dollars
2014 2013 2014
Unrealized gains on securities
Increase during the year ...........
¥ 2,713 ¥ 3,241 $ 26,360
Reclassifi cation adjustments ....
(17) (53) (165)
Sub-total, before tax ..................
2,696 3,188 26,195
Tax expense ..............................
(957) (1,031) (9,298)
Sub-total, net of tax ...................
1,738 2,156 16,887
Unrealized gains (losses)
on hedging derivatives
Decrease during the year .......... (1,503) (1,297) (14,604)
Reclassifi cation adjustments ....
1,426 1,683 13,855
Sub-total, before tax ..................
(77) 385 (748)
Tax (expense) or benefi t ............
36 (155) 350
Sub-total, net of tax ...................
(40) 230 (389)
Foreign currency translation
adjustments
Increase during the year ...........
23,376 21,939 227,128
Share of other comprehensive
income of associates accounted
for using equity method
Increase during the year ...........
2 13 19
Total other comprehensive
income ........................................ ¥25,077 ¥24,340 $243,655
22. Lease Transactions
Pro forma information on the Company and its domestic consoli-
dated subsidiaries’ fi nance lease transactions (except for those
which are deemed to transfer ownership of the leased assets to
the lessee) and operating lease transactions is as follows:
As Lessee
1) Finance Leases (not involving transfer of ownership com-
mencing on or before March 31, 2008)
Millions of yen
Thousands of
U.S. dollars
2014 2013 2014
Purchase cost:
Buildings and structures ...........
¥5,174 ¥5,690 $50,272
Machinery and equipment ........ — 24 —
Tools and furniture .................... 22 236 214
5,196 5,951 50,486
Less: Accumulated
depreciation ............................. (4,803) (5,341) (46,667)
Loss on impairment of
leased assets .......................... — (0) —
Net book value .............................. ¥ 392 ¥ 609 $ 3,809
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KONICA MINOLTA, INC. Annual Report 2014