Square Enix 2009 Annual Report Download - page 39

Download and view the complete annual report

Please find page 39 of the 2009 Square Enix annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 60

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • 59
  • 60

(Impairment loss)
No impairment loss was recognized on leased assets.
• Year ended March 31, 2009
Finance lease transactions
Finance lease transactions that do not transfer ownership
(1) Type of leased assets
Amusement facilities in the Amusement business (buildings and
structures)
(2) Depreciation method for leased assets
Please see the following sections: “Summary of Significant
Accounting Policies Used in the Preparation of Consolidated
Financial Statements; 4. Summary of Significant Accounting
Policies; (2) Method of depreciation and amortization of major
assets.”
Finance lease transactions that do not transfer ownership and
that commenced on or before March 31, 2008, are accounted
for in a similar manner to the accounting treatment for ordinary
operating lease transactions. Detailed information for finance
lease transactions are as follows:
1. Acquisition cost, accumulated depreciation and net book value
of leased assets:
Millions of yen
Acquisition Accumulated Net book
cost depreciation value
Buildings and structures ¥1,246 ¥ 788 ¥457
Tools and fixtures 973 650 323
Total ¥2,219 ¥1,438 ¥781
Note: Same as the year ended March 31, 2008
2. Ending balances of future lease payments:
Due within one year ¥527 million
Due after one year 253 million
Total ¥781 million
Note: Same as the year ended March 31, 2008
3. Lease payments and depreciation expense:
Lease payments ¥426 million
Depreciation expense 426 million
4. Method of calculation for depreciation
Same as the year ended March 31, 2008
Operating lease transactions
Future lease payments on noncancellable leases:
Due within one year ¥2,045 million
Due after one year 1,115 million
Total ¥3,161 million
(Impairment loss)
Same as the year ended March 31, 2008
Securities
• Year ended March 31, 2008
1. Held-for-sale securities
Not applicable
2. Held-to-maturity securities with market value
Not applicable
3. Other investment securities with market value:
Millions of yen
Acquisition Book
Type cost value Difference
Securities with book
value exceeding (1) Stocks ¥217 ¥266 ¥ 48
acquisition cost Subtotal 217 266 48
Securities with
acquisition cost (1) Stocks 263 198 (65)
exceeding book value Subtotal 263 198 (65)
Total ¥481 ¥465 ¥(16)
Note: For the fiscal year ended March 31, 2008, the impairment loss associated
with the fair market value determination of other investment securities with
market value was ¥31 million. Impairment loss on securities is charged to
income when the market price at the end of the fiscal year falls less than
50% of the acquisition cost. In addition, impairment loss on securities is
charged to income when the market price at the end of the fiscal year falls
between 30% and 50% of the acquisition cost after considering factors such
as the significance of the amount and the likelihood of recovery.
4. Securities sold during the fiscal year ended March 31, 2008
Millions of yen
Amount of sale Gain on sale Loss on sale
¥155 ¥64 ¥—
5. Investment securities whose fair values are not readily
determinable:
Millions of yen
Book value
(1) Other investment securities
Unlisted securities (excluding OTC securities) ¥191
Unlisted overseas bonds 0
37