Isuzu 2014 Annual Report Download - page 33

Download and view the complete annual report

Please find page 33 of the 2014 Isuzu annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 42

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42

31
Financial
Section
Millions of yen Thousands of U.S. dollars
Classification Type of derivative
transactions
Foreign exchange
forward contracts
Buy
Japanese yen
Non-market U.S. dollar
transaction Foreign exchange
forward contracts
Sell
Australian dollar
U.S. dollar
Others
Total
10. Lease Transactions
1. Lessor
(1) Finance lease
i) Net investments in direct finance leases as of March 31, 2014 are as
follows:
2. Lessee
(1) Finance lease
Finance lease transactions, except for those which substantially transfer
the ownership to the lease, are as follows:
i) Amounts equivalent to acquisition costs, accumulated depreciation
and net book value of the finance lease assets as of March 31, 2014
and 2013
ii) Future minimum lease payments of finance lease as of March 31,
2014 and 2013 are as follows:
Amounts equivalent to interest expenses are calculated by the
interest method based on an excess of the sum of lease payments over
amounts equivalent to acquisition costs.
(2) Operating lease
i) Future minimum lease payments to be received after the end of the
fiscal year are as follows:
(2) Operating lease
Future minimum lease payments of operating lease as of March 31,
2014 and 2013 are as follows:
Thousands of
Millions of yen U.S. dollars
Thousands of
Millions of yen U.S. dollars
Thousands of
Millions of yen U.S. dollars
ii) Future minimum lease payments to be received after the end of the
fiscal year are as follows:
Thousands of
Millions of yen U.S. dollars
Thousands of
Millions of yen U.S. dollars
Thousands of
Millions of yen U.S. dollars
2014 2013 2014
Acquisition costs
Accumulated depreciation
Net balance
2014 2013 2014
Due within 1 year
Thereafter
Total
2014 2013 2014
Due within 1 year
Thereafter
Total
¥ 446
392
53
¥ 28
23
52
¥ 1,768
6,119
7,887
¥ 1,129
976
152
¥ 105
56
161
¥ 1,277
5,472
6,749
$ 4,335
3,813
521
$ 276
231
508
$ 17,179
59,458
76,637
2014 2014
Total minimum lease payments to be received
Estimated unguaranteed
residual value of leased assets
Amounts equivalent to interest income
Net investment in direct finance leases
2014 2014
Due within 1 year
Thereafter
Total
2014 2014
Due within 1 year
Over 1 year within 2 years
Over 2 years within 3 years
Over 3 years within 4 years
Over 4 years within 5 years
Thereafter
Total
¥ 18,573
1,821
(1,868)
18,526
¥ 1,685
5,857
7,543
¥ 3,914
3,867
3,854
3,838
2,898
199
18,573
$ 180,467
17, 697
(18,155)
180,008
$ 16,379
56,914
73,293
$ 38,032
37,578
37,454
37,296
28,163
1,940
180,467
11. Derivatives
Derivatives recognized in the consolidated financial statements for the fiscal year ended March 31, 2014 are as follows:
1. Derivative transactions for which hedge accounting is not applied
(1) Foreign exchange-related
Contract
amount
5,056
706
4,566
1,510
785
12,623
Over one year
　
—
—
—
—
—
—
Fair value
(66)
8
(102)
(4)
1
(163)
Unrealized
gain (loss)
(66)
8
(102)
(4)
1
(163)
Contract
amount
49,125
6,866
44,373
14,677
7,633
122,674
Over one year
—
—
—
—
—
—
Fair value
(648)
83
(999)
(39)
10
(1,593)
Unrealized
gain (loss)
(648)
83
(999)
(39)
10
(1,593)