Mazda 2010 Annual Report Download - page 64

62                       
 
The Company and its consolidated subsidiaries had no trading or held-to-maturity debt securities at March 31, 2010
and 2009.
Available-for-sale securities as of March 31, 2010 and 2009 were as follows:
Millions of yen Thousands of U.S. dollars
Acquisition Carrying Unrealized Acquisition Carrying Unrealized
As of March 31, 2010 costs values gains costs values gains
Stocks ¥ 4,446 ¥ 4,686 ¥240 $ 47,806 $ 50,387 $2,581
Other 95,776 95,776 — 1,029,850 1,029,850 —
¥100,222 ¥100,462 ¥240 $1,077,656 $1,080,237 $2,581
Millions of yen
Acquisition Carrying Unrealized
As of March 31, 2009 costs values gains
Stocks ¥ 4,465 ¥ 4,712 ¥247
Other 39,216 39,216 —
¥43,681 ¥43,928 ¥247
In addition to the securities shown in the above tables, as of March 31, 2010 and 2009, there were unlisted equity
securities with carrying values of ¥3,186 million ($34,258 thousand) and ¥3,190 million, respectively, which also fall
in the category of available-for-sale securities. However, these securities were excluded from the above tables since
their market values cannot be estimated.
 
Inventories as of March 31, 2010 and 2009 were as follows:
Thousands of
Millions of yen U.S. dollars
As of March 31 2010 2009 2010
Finished products ¥157,745 ¥171,412 $1,696,183
Work in process 42,341 29,648 455,280
Raw materials and supplies 10,786 13,328 115,978
¥210,872 ¥214,388 $2,267,441
 
As of March 31, 2001, in accordance with the Law to Partially Revise the Land Revaluation Law (Law No.19, enacted
on March 31, 2001), land owned by the Company for business use was revalued. The unrealized gains on the
revaluation are included in equity as “Land revaluation,” net of deferred taxes. The deferred taxes on the unrealized
gains are included in liabilities as “Deferred tax liability related to land revaluation.”
The fair value of land was determined based on official notice prices that are assessed and published by the
Commissioner of the National Tax Administration, as stipulated in Article 2-4 of the Ordinance Implementing the Law
Concerning Land Revaluation (Article 119 of 1998 Cabinet Order, promulgated on March 31, 1998). Reasonable
adjustments, including those for the timing of assessment, are made to the official notice prices.
The amounts of decrease in the aggregate fair value of the revalued land as of March 31, 2010 and 2009 from
that at the time of revaluation, as stipulated in Article 10 of the Land Revaluation Law, were ¥87,836 million ($944,473
thousand) and ¥83,322 million, respectively.
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For the purpose of reviewing for impairment, assets are generally grouped by company; however, idle assets and
assets for rent are individually reviewed for impairment.
For the years ended March 31, 2010 and 2009, the Domestic Companies recognized an impairment loss of
¥2,123 million ($22,828 thousand) and ¥2,218 million, respectively, on idle assets. Also, for the year ended March
31, 2009, an impairment loss of ¥2,366 million was recognized on goodwill, including the write-down of goodwill
by a consolidated foreign subsidiary in Belgium. In addition, for the years ended March 31, 2010 and 2009, a
consolidated foreign subsidiary in the United States reduced the carrying value of its leased property held for use in
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