Square Enix 2010 Annual Report Download - page 45

Notes to Consolidated Statements of Cash Flows
■ Year ended March 31, 2009
*1 A reconciliation of cash and cash equivalents in the consoli-
dated statements of cash flows to the corresponding amount dis-
closed in the consolidated balance sheets is as follows:
(As of March 31, 2009)
Cash and deposits ¥111,981 million
Time deposits with maturity
periods over three months (106 million)
Cash and cash equivalents ¥111,875 million
*2 Not applicable
■ Year ended March 31, 2010
*1 A reconciliation of cash and cash equivalents in the consoli-
dated statements of cash flows to the corresponding amount dis-
closed in the consolidated balance sheets is as follows:
(As of March 31, 2010)
Cash and deposits ¥111,211 million
Time deposits with maturity
periods over three months (1,494 million)
Cash and cash equivalents ¥109,717 million
*2 Breakdown of principal assets and liabilities of companies newly
included in the Company’s scope of consolidation resulting from
share acquisition
Due to the inclusion of EIDOS LTD. and one affiliate of EIDOS LTD.
in the Company’s scope of consolidation through a share acquisi-
tion, the following is a breakdown of principal assets and liabilities
at the time of the aforementioned commencement of inclusion in the
scope of consolidation as well as the share acquisition costs and
the relationship to the payment for share acquisition—net.
Millions of yen
Current assets ¥ 7,849
Non-current assets 14,910
Goodwill 6,637
Current liabilities (14,654)
Non-current liabilities (223)
Share acquisition costs 14,519
Amount paid during the fiscal year ended March 31, 2009 (1,503)
Cash and cash equivalents (814)
Payment for share acquisition—net ¥12,202
Lease Transactions
■ 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: The total amount of future lease payments at the end of the year constituted
an insignificant portion of net property and equipment at the end of the year.
Accordingly, total acquisition cost included the interest portion thereon.
2. Ending balances of future lease payments:
Due within one year ¥527 million
Due after one year 253 million
Total ¥781 million
Note: The total future lease payments at the end of the year constituted an
insignificant portion of total property and equipment at the end of the
year. Accordingly, total future lease payments included the interest portion
thereon.
3. Lease payments and depreciation expense:
Lease payments ¥426 million
Depreciation expense 426 million
4. Method of calculation for depreciation
Depreciation is calculated using the straight-line method over a
useful life with no residual value.
(Impairment loss)
No impairment loss was recognized on leased assets.
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
■ Year ended March 31, 2010
(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.”
43