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46 Annual Report 2014
In accordance with the accounting standard for earnings per share, basic net income per share is computed based on the net income attributable
to shareholders of common stock and the weighted-average number of shares of common stock outstanding during each year. Diluted net income
per share is computed based on the net income available for distribution to the shareholders and the weighted-average numbers of shares of com-
mon stock outstanding during each year assuming full conversion of the convertible bonds and full exercise of the subscription rights to shares. Net
assets per share are based on the number of shares of common stock outstanding at the year end.
20. AMOUNTS PER SHARE
Yen U.S.dollars
2014 2013 2014
Net income:
Basic ¥ 36.21 ¥ 17.24 $ 0.35
Diluted 26.13 12.05 0.25
Yen U.S.dollars
2014 2013 2014
Net assets ¥ 79.32 ¥ 34.40 $ 0.77
21. STOCK OPTION PLANS
At March 31, 2014, the following employee stock option plans of the Company had been approved by the shareholders:
Date of approval
by shareholders June 29, 2004 June 29, 2005 June 29, 2006 June 26, 2007
Grantees
9 directors, 12 executive
offi cers, 9 management
offi cials and 4 directors of
subsidiaries
9 directors, 12 executive
offi cers, 8 management
offi cials and 3 directors of
subsidiaries
10 directors, 11 executive
offi cers, 7 management
offi cials and 1 director of a
subsidiary
9 directors, 10 executive
offi cers, 6 management
offi cials and 1 director of a
subsidiary
Type of shares to be
issued Common stock Common stock Common stock Common stock
Number of shares
reserved 452,000 shares 442,000 shares 342,000 shares 509,000 shares
Exercise price ¥ 458 ¥ 406 ¥ 277 ¥ 248
Exercisable period July 1, 2006–
June 28, 2014
July 1, 2007–
June 28, 2015
July 1, 2008–
June 28, 2016
July 1, 2009–
June 25, 2017
19. CONTINGENT LIABILITIES
Contingent liabilities at March 31, 2014 and 2013 were as follows:
Millions of yen
Thousands of U.S.
dollars
2014 2013 2014
As guarantors of employees’ housing loans ¥ 460 ¥ 568 $ 4,509
Other — 34 —
Total ¥ 460 ¥ 602 $ 4,509