Square Enix 2015 Annual Report Download - page 55

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53
■ As of March 31, 2015
Millions of yen
Assets: Book value Fair value Difference
(1) Cash and deposits ¥103,631 ¥103,631 ¥ —
(2) Notes and accounts receivable 20,973
Allowance for doubtful accounts (122)
Notes and accounts receivable, net 20,851 20,851 —
(3) Investment securities 1,140 1,140 —
(4) Guarantee deposits 10,167
Allowance for doubtful deposits paid (350)
Guarantee deposits, net 9,817 9,639 (178)
Total assets 135,441 135,263 (178)
Liabilities:
(1) Notes and accounts payable 11,820 11,820 —
(2) Short-term loans 7,122 7,122 —
(3) Accrued income taxes 3,974 3,974 —
Total liabilities ¥ 22,917 ¥ 22,917 ¥ —
Derivative transactions *1¥ 12 ¥ 12 ¥ —
*1 Assets and liabilities arising from derivative transactions are shown at net value.
■ 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.
Notes: 1 Matters concerning the methods for estimating fair value and short-term investment securities
Assets
(1) Cash and deposits and (2) Notes and accounts 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.
(3) 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.”
(4) 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.
Liabilities
(1) Notes and accounts payable, (2) Short-term loans and (3) Accrued corporate taxes
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.
Derivative transactions
Please refer to the information on “Derivative Transactions.”