Fujitsu 2009 Annual Report Download - page 116

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For the year ended March 31, 2009
(Related-party transactions)
No significant transactions
(Note to significant affiliate)
Fujitsu Siemens Computers (Holding) B.V. was the significant affiliate for the year ended March 31, 2009 and its summarized financial informa-
tion is as follows:
Euros
(Millions)
Fixed assets 355
Current assets 2,191
Total assets 2,546
Equity 60
Provisions 1,296
Long-term debt 52
Current liabilities 1,138
Equity and total liabilities 2,546
Net sales 5,206
Net loss before income taxes and minority interests (268)
Net loss (270)
*1 The financial information was prepared in accordance with the accounting principles generally accepted in the Netherlands.
*2 Provisions include potential costs or losses generated both within 1 year and thereafter.
*3 On April 1, 2009, the Company converted Fujitsu Siemens Computers (Holding) B.V. into a consolidated subsidiary and changed its name to Fujitsu Technology Solutions
(Holding) B.V.
20. Share-based Payment Plans
1. Account and amount of stock options charged as expenses for the year ended March 31, 2009
Cost of sales ¥ 7 million $ 71 thousand
Selling, general and administrative expenses 18 184
The above charges were related to stock options granted by the Company’s consolidated subsidiary, Fujitsu Frontech Limited. Since the year
ended March 31, 2007, “Accounting Standard for Share-based Payment” and its guidance have been applied in Japan, which require that stock
options granted on and after May 1, 2006, or the enforcement date of the Japanese Corporate Law, should be charged as expenses. The stock
options, which the Company granted before the enforcement date of Japanese Corporate Law, were not charged as expenses because their
conditions have not changed.
114 ANNUAL REPORT 2009
FUJITSU LIMITED
Notes to Consolidated Financial Statements