Square Enix 2014 Annual Report Download - page 55

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53
■ As of March 31, 2014
Millions of yen
Assets: Book value Fair value Difference
(1) Cash and deposits ¥115,367 ¥115,367 ¥ —
(2) Notes and accounts receivable 22,110
Allowance for doubtful accounts (151)
Notes and accounts receivable, net 21,959 21,959 —
(3) Income taxes receivable 288 288 —
(4) Investment securities 655 655 —
(5) Guarantee deposits 9,746
Allowance for doubtful deposits paid (500)
Guarantee deposits, net 9,246 9,055 (191)
Total assets 147,517 147,325 (191)
Liabilities:
(1) Notes and accounts payable 11,563 11,563 —
(2) Short-term loans 6,852 6,852 —
(3) Current portion of bonds 35,000 37,692 2,692
(4) Accrued income taxes 2,980 2,980 —
Total liabilities ¥ 56,396 ¥ 59,088 ¥2,692
Derivative transactions *1¥ 2 ¥ 2 ¥ —
*1 Assets and liabilities arising from derivative transactions are shown at net value.
■ As of March 31, 2013
Millions of yen
Assets: Book value Fair value Difference
(1) Cash and deposits ¥100,418 ¥100,418 ¥ —
(2) Notes and accounts receivable 30,226
Allowance for doubtful accounts (135)
Notes and accounts receivable, net 30,090 30,090 —
(3) Income taxes receivable 2,223 2,223 —
(4) Investment securities 444 444 —
(5) Guarantee deposits 10,121
Allowance for doubtful deposits paid (500)
Guarantee deposits, net 9,621 9,383 (237)
Total assets 142,799 142,561 (237)
Liabilities:
(1) Notes and accounts payable 8,653 8,653 —
(2) Short-term loans 5,726 5,726 —
(3) Accrued income taxes 1,499 1,499 —
(4) Corporate bonds 35,000 34,387 (612)
Total liabilities ¥ 50,879 ¥ 50,266 ¥(612)
Derivative transactions ¥ — ¥ — ¥ —
Notes: 1 Matters concerning the methods for estimating fair value and short-term investment securities
Assets
(1) Cash and deposits, (2) Notes and accounts receivable and (3) Income taxes receivable
Since these items are settled on a short-term basis, book value is used on the assumption that fair value is principally equivalent to book value.
(4) Investment securities
Investment securities comprise stock market listed shares and fair value is the stock-market trading price. For information relating to each of the holding purposes of
securities, please refer to the note titled “Securities.”
(5) Guarantee deposits
The fair values of these items are the net present value, which has been discounted at a rate that appropriately reflects the length of time the deposits are expected to be
held for and the credit risk of the deposit holder.