Nissan 2004 Annual Report Download - page 68

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Nissan Annual Report 2003
66
18. AMOUNTS PER SHARE
Yen U.S. dollars
2003 2002 2001 2003
For the years ended Mar. 31, 2004 Mar. 31, 2003 Mar. 31, 2002 Mar. 31, 2004
Net income:
Basic ......................................................................................................................................... ¥122.02 ¥117.75 ¥92.61 $1.151
Diluted ...................................................................................................................................... 120.74 116.88 92.13 1.139
Cash dividends applicable to the year ................................................................................. 19.00 14.00 8.00 0.179
(Cash dividends per share applicable to the year ended March 31, 2002 for those issued during such year are ¥4.00)
Yen U.S. dollars
2003 2002 2003
As of Mar. 31, 2004 Mar. 31, 2003 Mar. 31, 2004
Net assets ......................................................................................................................................................... ¥493.85 ¥434.11 $4.659
Until the year ended March 31, 2002, basic net income per share was computed based on the net income reported in the consolidated state-
ments of income and the weighted average number of shares of common stock outstanding during each year, and diluted net income per
share was computed based on the net income reported and the weighted average number of shares of common stock outstanding during
each year after giving effect to the dilutive potential of shares of common stock to be issued upon the conversion of convertible bonds and the
exercise of warrants.
In accordance with a new accounting standard for earnings per share which became effective April 1, 2002, basic net income per share
was computed based on the net income available for distribution to shareholders of common stock and the weighted average number of
shares of common stock outstanding during the year, and diluted net income per share was computed based on the net income available for
distribution to the shareholders and the weighted average number of shares of common stock outstanding during each year after giving effect
to the dilutive potential of shares of common stock to be issued upon the conversion of convertible bonds and the exercise of warrants for the
year ended March 31, 2004 and 2003.
Amounts per share of net assets are computed based on net assets available for distribution to the shareholders and the number of shares
of common stock outstanding at the year end.
Cash dividends per share represent the cash dividends proposed by the Board of Directors as applicable to the respective years together
with the interim cash dividends paid.