Casio 2010 Annual Report Download - page 43

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Annual Report 2010
7. As disclosed in Note 3. (1), effective from the fiscal year ended March 31, 2009, ASBJ Practical Issues Task Force No. 18 “Practical Solution on
Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements” (“PITF No. 18”) issued on May 17,
2006 has been applied. The effects of adopting the new standard on net income are not material.
8. As disclosed in Note 3. (3), effective from the fiscal year ended March 31, 2009, ASBJ Statement No. 13, “Accounting Standard for Lease
Transactions” and ASBJ Guidance No. 16, “Guidance on Accounting Standard for Lease Transactions” revised on March 30, 2007 have been
applied. The effects of adopting the new standard on net income are not material.
9. As disclosed in Note 3. (5), effective from the fiscal year ended March 31, 2010, ASBJ Statement No. 15, “Accounting Standard for
Construction Contracts” and ASBJ Guidance No. 18, “Guidance on Accounting Standard for Construction Contracts” issued on December
27, 2007 have been applied. The effects of adopting the new standard on net income are not material.
(2) Geographical segments
Millions of Yen
For 2010 Japan Americas Europe Asia Total Elimination Consolidated
Net sales:
Outside customers ............... ¥307,488 ¥35,047 ¥59,373 ¥ 26,017 ¥427,925 ¥ — ¥427,925
Inside Group ........................ 80,038 449 6 87,085 167,578 (167,578) —
Total .................................... 387,526 35,496 59,379 113,102 595,503 (167,578) 427,925
Costs and expenses ................... 420,512 33,304 60,404 110,786 625,006 (167,772) 457,234
Operating income (loss) ............ ¥ (32,986) ¥ 2,192 ¥ (1,025) ¥ 2,316 ¥ (29,503) ¥ 194 ¥ (29,309)
Total assets ............................... ¥393,238 ¥15,476 ¥26,189 ¥ 37,783 ¥472,686 ¥ (42,703) ¥429,983
Thousands of U.S. Dollars
For 2010 Japan Americas Europe Asia Total Elimination Consolidated
Net sales:
Outside customers ............... $3,306,323 $376,849 $638,419 $ 279,753 $4,601,344 $ — $4,601,344
Inside Group ........................ 860,623 4,828 65 936,398 1,801,914 (1,801,914) —
Total .................................... 4,166,946 381,677 638,484 1,216,151 6,403,258 (1,801,914) 4,601,344
Costs and expenses ................... 4,521,634 358,107 649,506 1,191,248 6,720,495 (1,804,000) 4,916,495
Operating income (loss) ............ $ (354,688) $ 23,570 $ (11,022) $ 24,903 $ (317,237) $ 2,086 $ (315,151)
Total assets ............................... $4,228,365 $166,409 $281,602 $ 406,269 $5,082,645 $ (459,172) $4,623,473
Millions of Yen
For 2009 Japan Americas Europe Asia Total Elimination Consolidated
Net sales:
Outside customers ............... ¥384,270 ¥41,474 ¥68,020 ¥ 24,272 ¥518,036 ¥ — ¥518,036
Inside Group ........................ 98,158 329 1 103,303 201,791 (201,791) —
Total .................................... 482,428 41,803 68,021 127,575 719,827 (201,791) 518,036
Costs and expenses ................... 479,574 42,572 69,646 125,272 717,064 (203,044) 514,020
Operating income (loss) ............ ¥ 2,854 ¥ (769) ¥ (1,625) ¥ 2,303 ¥ 2,763 ¥ 1,253 ¥ 4,016
Total assets ............................... ¥409,669 ¥13,246 ¥28,861 ¥ 30,515 ¥482,291 ¥ (37,638) ¥444,653
Notes: 1. Segments of countries and areas are classified by geographical location.
2. The main countries and the areas which belong to each segment except for Japan were as follows:
(1) Americas .......... U.S.A., Canada, Mexico, Brazil
(2) Europe ............. U.K., Germany, France, Spain, Netherlands, Norway, Russia, Italy
(3) Asia ................. Taiwan, Hong Kong, South Korea, Singapore, China, India, Indonesia, Thailand
3. The Brazilian subsidiary, Casio Brasil Comercio de Produtos Electronicos Ltda., was included in the scope of consolidation in the year ended
March 31, 2009. Accordingly, the “North America” geographical segment has been renamed the “Americas.”
4. As disclosed in Note 3. (2), effective from the fiscal year ended March 31, 2009, ASBJ Statement No. 9, “Accounting Standard for
Measurement of Inventories” issued on July 5, 2006 has been applied. The effects of adopting the new standard on net income are not
material.
5. As disclosed in Note 3. (1), effective from the fiscal year ended March 31, 2009, ASBJ Practical Issues Task Force No. 18 “Practical Solution on
Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements” (“PITF No. 18”) issued on May 17,
2006 has been applied. The effects of adopting the new standard on net income are not material.
6. As disclosed in Note 3. (3), effective from the fiscal year ended March 31, 2009, ASBJ Statement No. 13, “Accounting Standard for Lease
Transactions” and ASBJ Guidance No. 16, “Guidance on Accounting Standard for Lease Transactions” revised on March 30, 2007 have been
applied. The effects of adopting the new standard on net income are not material.
7. As disclosed in Note 3. (5), effective from the fiscal year ended March 31, 2010, ASBJ Statement No. 15, “Accounting Standard for
Construction Contracts” and ASBJ Guidance No. 18, “Guidance on Accounting Standard for Construction Contracts” issued on December
27, 2007 have been applied. The effects of adopting the new standard on net income are not material.