Nissan 2009 Annual Report Download - page 30

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Financial Section >
28 Nissan Annual Report 2009
CONTENTS
Consolidated Balance Sheets 30
Consolidated Statements of Income 32
Consolidated Statement of Changes in Net Assets 33
Consolidated Statements of Cash Flows 36
Significant Accounting Policies 37
Changes in Accounting Policies 42
Changes in Presentation 43
Notes to Consolidated Financial Statements 44
Consolidated Supplemental Schedules 81
Independent Auditors’ Report 83
Basis of Preparation of the Consolidated Financial Statements and the Non-Consolidated Financial Statements
(1) The consolidated financial statements of the Company are prepared in accordance with the Ministry of Finance Ordinance No. 28, 1976 “Regulations Concerning the Terminology, Forms and
Preparation Methods of Consolidated Financial Statements” (“Regulations for Consolidated Financial Statements”).
However, the consolidated financial statements for the prior fiscal year (from April 1, 2007, to March 31, 2008) have been prepared in accordance with the “Regulations for Consolidated Financial
Statements” before amendment, whereas the consolidated financial statements for the current fiscal year (from April 1, 2008, to March 31, 2009) have been prepared in accordance with the
“Regulations for Consolidated Financial Statements” after amendment.
(2) The non-consolidated financial statements of the Company are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Non-Consolidated
Financial Statements” (“Regulations for Non-Consolidated Financial Statements”) (Ministry of Finance Ordinance No. 59, 1963).
However, the non-consolidated financial statements for the prior fiscal year (from April 1, 2007, to March 31, 2008) have been prepared in accordance with the “Regulations for Non-Consolidated
Financial Statements” before amendment, whereas the non-consolidated financial statements for the current fiscal year (from April 1, 2008, to March 31, 2009) have been prepared in accordance
with the “Regulations for Non-Consolidated Financial Statements” after amendment.
Audit Certification
The consolidated and the non-consolidated financial statements for the prior fiscal year (from April 1, 2007, to March 31, 2008) were audited by Ernst & Young ShinNihon and those for the current
fiscal year (from April 1, 2008, to March 31, 2009) were audited by Ernst & Young ShinNihon LLC, in accordance with Article 193-2, Paragraph 1, of the Financial Instruments and Exchange Law.
Ernst & Young ShinNihon was renamed Ernst & Young ShinNihon LLC as of July 1, 2008 due to its change in the category of auditing firms.