Square Enix 2012 Annual Report Download - page 47

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45
(3) Supplementary information regarding the fair value, and others,
of financial instruments
The fair value of financial instruments includes amounts based
on market prices as well as those calculated using an appropriate
formula when there is no applicable market price. Since variable
factors are included in the calculation of such fair values, the
adoption of different assumptions may lead to changes in these fair
value amounts.
■ As of March 31, 2012
Millions of yen
Assets: Book value Fair value Difference
(1) Cash and deposits ¥111,495 ¥111,495 ¥ ─
(2) Notes and accounts receivable 18,431
Allowance for doubtful accounts (123)
Notes and accounts receivable, net 18,307 18,307 ─
(3) Income taxes receivable 6,396 6,396 ─
(4) Investment securities 549 549 ─
(5) Guarantee deposits 12,785
Allowance for doubtful deposits paid (526)
Guarantee deposits, net 12,259 11,614 (645)
Total assets 149,009 148,364 (645)
Liabilities:
(1) Notes and accounts payable 9,220 9,220 ─
(2) Short-term loans 5,253 5,253 ─
(3) Accrued income taxes 4,034 4,034 ─
(4) Corporate bonds 35,000 36,452 1,452
Total liabilities ¥ 53,509 ¥ 54,961 ¥ 1,452
Derivative transactions ─ ─ ─
■ As of March 31, 2011
Millions of yen
Assets: Book value Fair value Difference
(1) Cash and deposits ¥111,126 ¥111,126 ¥ ─
(2) Notes and accounts receivable 15,474
Allowance for doubtful accounts (119)
Notes and accounts receivable, net 15,354 15,354 ─
(3) Income taxes receivable 6,907 6,907 ─
(4) Investment securities 334 334 ─
(5) Guarantee deposits 12,316
Allowance for doubtful deposits paid (526)
Guarantee deposits, net 11,790 11,335 (455)
Total assets 145,513 145,058 (455)
Liabilities:
(1) Notes and accounts payable 7,777 7,777 ─
(2) Short-term loans 1,338 1,338 ─
(3) Accrued income taxes 2,269 2,269 ─
(4) Corporate bonds 35,000 35,000 ─
Total liabilities ¥ 46,386 ¥ 46,386 ¥ ─
Derivative transactions ─ ─ ─
Notes: 1. Matters concerning the methods for estimating fair value and short-term investment securities
2. Fair value of financial instruments
With regard to financial instruments held by the Company and its
consolidated subsidiaries, the values presented on the consolidated
balance sheet as of March 31, 2011, the estimated fair value
and the difference between these amounts are as follows. Items
for which fair value is difficult to estimate are not included in the
following table (Note 2).