Nikon 2011 Annual Report Download - page 58

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22. Segment Information
For the year ended March 31, 2011 and 2010
In March 2008, the ASBJ revised ASBJ Statement No. 17, “Accounting Standard for Segment Information Disclosures,” and issued
ASBJ Guidance No. 20, “Guidance on Accounting Standard for Segment Information Disclosures.” Under the standard and guid-
ance, an entity is required to report financial and descriptive information about its reportable segments. Reportable segments are
operating segments or aggregations of operating segments that meet specified criteria. Operating segments are components of
an entity about which separate financial information is available and such information is evaluated regularly by the chief operating
decision maker in deciding how to allocate resources and in assessing performance. Generally, segment information is required to
be reported on the same basis as is used internally for evaluating operating segment performance and deciding how to allocate
resources to operating segments. This accounting standard and the guidance are applicable to segment information disclosures
for the fiscal years beginning on or after April 1, 2010. The Company applied this accounting standard effective April 1, 2010.
The segment information for the year ended March 31, 2010 under the revised accounting standard is also disclosed hereunder
as required.
1. Description of Reportable Segments
The Group’s reportable segments are those for which separately financial information is available and regular consideration by
the Company’s management is being performed in order to decide how resources are allocated among the Group and evaluate the
performance of the segments.
Therefore, the Group has three reportable segments: the Precision Equipment Business, the Imaging Products Business and
the Instruments Business.
The Precision Equipment Business provides products and services of IC steppers and LCD steppers. The Imaging Products
Business provides products and services of imaging products and its peripheral domain, such as digital SLR cameras, compact
digital cameras and interchangeable camera lenses. The Instruments Business provides products and services of microscopes,
measuring instruments and inspection equipments.
2. Methods of Measurement for the Amounts of Sales, Profit (loss), Assets, Liabilities and Other Items for Each
Reportable Segment
The accounting policies of each reportable segment are consistent to those disclosed in Note 2, “Summary of Significant Account-
ing Policies.” Figures for segment profit (loss) are on an operating income (loss) basis. Inter segment sales or transfers are based
on current market price.
3. Information about Sales, Profit (loss), Assets, Liabilities and Other Items is as Follows:
Millions of Yen
Reportable Segment
Precision
Equipment
Imaging
Products Instruments Total Other Total Reconciliations Consolidated
For the year ended March 31, 2010
Sales
Sales to external customers ¥150,101 ¥569,465 ¥45,051 ¥764,617 ¥20,882 ¥785,499 ¥785,499
Intersegment sales or transfers 723 524 974 2,221 25,821 28,042 ¥ (28,042)
Total 150,824 569,989 46,025 766,838 46,703 813,541 (28,042) 785,499
Segment profit (loss) ¥ (58,557) ¥ 52,117 ¥ (9,331) ¥ (15,771) ¥ 1,685 ¥ (14,086) ¥ 232 ¥ (13,854)
Segment assets ¥213,855 ¥188,314 ¥50,473 ¥452,642 ¥64,303 ¥516,945 ¥223,687 ¥740,632
Other:
Depreciation and amortization 14,563 11,543 1,778 27,884 7,285 35,170 35,170
Increase in property, plant and
equipment and intangible assets 19,314 13,908 1,439 34,661 2,864 37,525 37,525