Casio 2012 Annual Report Download - page 32

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Derivative transactions subject to hedge accounting
(1) Currency-related derivatives
Millions of Yen
2012
Contract amount
Hedge accounting method Type Main hedged item Total
Due after
one year Fair value
Forward contracts
that are subject to
appropriated treatment
Forward contracts:
To sell
Chinese yuan
Foreign-currency
deposits
¥9,839 ¥— Note 2
Total .................................................................................................... ¥9,839 ¥— ¥—
Thousands of U.S. Dollars
2012
Contract amount
Hedge accounting method Type Main hedged item Total
Due after
one year Fair value
Forward contracts
that are subject to
appropriated treatment
Forward contracts:
To sell
Chinese yuan
Foreign-currency
deposits
$119,988 $— Note 2
Total .................................................................................................... $119,988 $— $—
Millions of Yen
2011
Contract amount
Hedge accounting method Type Main hedged item Total
Due after
one year Fair value
Forward contracts
that are subject to
appropriated treatment
Forward contracts:
To sell
Chinese yuan
Foreign-currency
deposits
¥10,056 ¥— Note 2
Total .................................................................................................... ¥10,056 ¥— ¥—
(2) Interest rate-related derivatives
Millions of Yen
2012
Contract amount
Hedge accounting method Type Main hedged item Total
Due after
one year Fair value
Interest rate swaps
that are subject to
special treatment
Interest rate swaps:
Receive float/
Pay fix
Long-term loans
payable
¥22,457 ¥22,457 Note 3
Total .................................................................................................... ¥22,457 ¥22,457 ¥—
Thousands of U.S. Dollars
2012
Contract amount
Hedge accounting method Type Main hedged item Total
Due after
one year Fair value
Interest rate swaps
that are subject to
special treatment
Interest rate swaps:
Receive float/
Pay fix
Long-term loans
payable
$273,866 $273,866 Note 3
Total .................................................................................................... $273,866 $273,866 $—
Millions of Yen
2011
Contract amount
Hedge accounting method Type Main hedged item Total
Due after
one year Fair value
Principle accounting
method
Interest rate swaps:
Receive fix/
Pay float
Long-term loans
payable, etc.
¥10,000 ¥ — ¥136
Interest rate swaps
that are subject to
special treatment
Interest rate swaps:
Receive float/
Pay fix
Long-term loans
payable
18,000 18,000 Note 3
Total .................................................................................................... ¥28,000 ¥18,000 ¥ —
Notes: 1. Fair values of derivative transactions are determined by prices principally reported by the financial institutions
with which the Group engages in derivative transactions.
2. Since forward contracts that are subject to appropriated treatment are accounted for together with deposits,
which are hedged items, their fair value is included in the fair value of the said deposits.
3. Since interest rate swaps that are subject to special treatment are accounted for with long-term loans payable,
which are hedged items, their fair value is included in the fair value of the said long-term loans payable.
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CASIO Annual Report 2012
31