Konica Minolta 2015 Annual Report Download - page 136

Reconciliation of equity as of the Transition Date (April 1, 2013) (Millions of yen)
Reconciliation of equity as of the Transition Date (April 1, 2013) (Millions of yen)
Japanese GAAP Reclassification
Differences in
recognition and
measurement
IFRS
Accounts Amounts Amounts Notes Accounts
Assets Assets
Current assets Current assets
Cash and deposits ¥ 94,055 ¥120,501 ¥ - ¥214,556 Cash and cash equivalents
Securities 120,501 (120,501) -
Notes and accounts receivable–trade 193,555 21,060 - 214,616 Trade and other receivables
Lease receivables and investment assets 16,007 (16,007) -
Accounts receivable–other 12,507 (12,507) -
Allowance for doubtful accounts (4,568) 4,568 -
Inventories 113,472 - - 113,472 Inventories
Deferred tax assets 20,259 (20,259) -
Other 14,978 (14,978) -
2,470 - 2,470 Income tax receivables
1,386 - 1,386 Other financial assets
13,304 - 13,304 Other current assets
Total current assets 580,769 (20,963) - 559,806 Total current assets
Non-current assets Non-current assets
Property, plant and equipment 180,113 - 198 180,311 A,B Property, plant and equipment
Intangible assets 110,942 - - 110,942 Goodwill and intangible assets
Investment securities 22,553 (21,062) - 1,490 Investments accounted for using the
equity method
Long-term loans receivable 126 28,995 395 29,517 F Other financial assets
Allowance for doubtful accounts (1,366) 1,366 -
Deferred tax assets 33,000 16,213 22,391 71,605
A,B,E,
F,G,H,
I,J
Deferred tax assets
Long-term prepaid expenses 2,387 3,435 (1,058) 4,764 G Other non-current assets
Other 12,735 (12,735) -
Total non-current assets 360,491 16,213 21,927 398,632 Total non-current assets
Total assets ¥941,261 (¥ 4,749) ¥21,927 ¥958,439 Total assets
Japanese GAAP Reclassification
Differences in
recognition and
measurement
IFRS
Accounts Amounts Amounts Notes Accounts
Liabilities Liabilities
Current liabilities Current liabilities
Notes and accounts payable–trade ¥ 85,534 ¥61,071 ¥ - ¥146,605 Trade and other payables
Notes payable–facilities 975 (975) -
Accounts payable–other 32,462 (32,462) -
Accrued expenses 28,993 (28,993) -
Short-term loans payable 67,398 25,600 77 93,076 B Bonds and borrowings
Current portion of long-term loans
payable 23,990 (23,990) -
Income taxes payable 7,376 557 - 7,934 Income tax payables
Provision for product warranties 1,199 3,280 (267) 4,212 I Provisions
Asset retirement obligations 33 (33) -
Provision for bonuses 10,841 (10,841) -
Provision for directors’ bonuses 229 (229) -
Other 24,086 (24,086) -
1,470 872 2,342 E,F Other financial liabilities
28,218 141 28,360 J Other current liabilities
Total current liabilities 283,122 (1,415) 823 282,530 Total current liabilities
Non-current liabilities Non-current liabilities
Bonds payable 70,000 67,238 121 137,359 B Bonds and borrowings
Long-term loans payable 63,507 (63,507) -
Provision for retirement benefits 43,754 251 21,076 65,082 G Retirement benefit liabilities
Deferred tax liabilities for land revaluation 3,269 (635) - 2,634 Deferred tax liabilities
Provision for directors’ retirement benefits 282 (282) -
Asset retirement obligations 981 (981) -
Other 9,671 (9,671) -
1,136 - 1,136 Provisions
230 - 230 Other financial liabilities
2,888 - 2,888 Other non-current liabilities
Total non-current liabilities 191,467 (3,334) 21,197 209,331 Total non-current liabilities
Total liabilities ¥474,590 (¥ 4,749) ¥22,021 ¥491,862 Total liabilities
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KONICA MINOLTA, INC. Annual Report 2015
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