Olympus 2015 Annual Report Download - page 42

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Millions of yen
Common stock Capital surplus Retained earnings
Treasury
stock,atcost
Total
shareholders’ equity
Balance at April1, 2013 ¥73,332 ¥ 79,788 ¥ 68,000 ¥(11,255) ¥209,865
Issuance of common stock 51,189 51,189 102,378
Net income 13,627 13,627
Transfer to retained earnings
from capital surplus
Change in scope of consolidation (93) (93)
Acquisition of treasury stock (16) (16)
Disposal of treasury stock 894 10,173 11,067
Net change in items other than
those in shareholders’ equity —
Net changes during the year 51,189 52,083 13,534 10,157 126,963
Balance at April1, 2014 ¥124,520 ¥131,871 ¥ 81,534 ¥ (1,098) ¥336,827
Cumulative effects of changes
in accounting policies 89 89
Restated balance 124,520 131,871 81,623 (1,098) 336,916
Issuance of common stock —
Net loss (8,737) (8,737)
Transfer to retained earnings
from capital surplus (40,931) 40,931 —
Change in scope of consolidation —
Acquisition of treasury stock (13) (13)
Disposal of treasury stock —
Net change in items other than
those in shareholders’ equity —
Net changes during the year — (40,931) 32,194 (13) (8,750)
Balance at March31, 2015 ¥124,520 ¥ 90,940 ¥113,817 ¥ (1,111) ¥328,166
Millions of yen
Netunrealized
holdinggains on
available-for-sale
securities,
net of taxes
Net unrealized
gains (losses)
on hedging
derivatives,
net of taxes
Foreign
currency
translation
adjustments
Pension liability
adjustments
of foreign
subsidiaries
Retirement
benefits liability
adjustments
Total
accumulated
other
comprehensive
income (loss)
Stock
acquisition
rights
Minority
interests
Total
net assets
Balance at April 1, 2013 ¥ 6,295 ¥ 20 ¥(58,029) ¥(9,546) ¥ — ¥(61,260) ¥ — ¥ 3,302 ¥151,907
Issuance of common stock — 102,378
Net income — 13,627
Change in scope of consolidation — (93)
Acquisition of treasury stock — (16)
Disposal of treasury stock — 11,067
Net change in items other than
shareholders’ equity 5,541 (21) 44,618 9,546 (5,732) 53,952 115 (1,652) 52,415
Net changes during the year 5,541 (21) 44,618 9,546 (5,732) 53,952 115 (1,652) 179,378
Balance at April 1, 2014 ¥11,836 ¥ (1) ¥(13,411) ¥ — ¥ (5,732) ¥ (7,308) ¥115 ¥ 1,650 ¥331,284
Cumulative effects of changes
in accounting policies — 89
Restated balance 11,836 (1) (13,411) — (5,732) (7,308) 115 1,650 331,373
Issuance of common stock — —
Net loss — (8,737)
Transfer to retained earnings
from capital surplus — —
Change in scope of consolidation — —
Acquisition of treasury stock — (13)
Disposal of treasury stock — —
Net change in items other than
shareholders’ equity 12,928 (7) 28,696 — (7,013) 34,604 145 (118) 34,631
Net changes during the year 12,928 (7) 28,696 — (7,013) 34,604 145 (118) 25,881
Balance at March 31, 2015 ¥24,764 ¥ (8) ¥ 15,285 ¥ — ¥(12,745) ¥ 27,296 ¥260 ¥ 1,532 ¥357,254
Consolidated Statements of Changes in Net Assets
Olympus Corporation and Consolidated Subsidiaries
For the years ended March 31, 2014 and 2015
Thousands of U.S. dollars (Note 1)
Common stock Capital surplus Retained earnings
Treasury
stock,atcost
Total
shareholders’ equity
Balance at April1, 2014 $1,037,667 $1,098,925 $679,449 $(9,150) $2,806,891
Cumulative effects of changes
in accounting policies — — 742 — 742
Restated balance 1,037,667 1,098,925 680,191 (9,150) 2,807,633
Issuance of common stock — — — — —
Net loss — — (72,808) — (72,808)
Transfer to retained earnings
from capital surplus — (341,092) 341,092 — —
Change in scope of consolidation — — — — —
Acquisition of treasury stock — — — (108) (108)
Disposal of treasury stock — — — — —
Net change in items other than
those in shareholders’ equity — — — — —
Net changes during the year — (341,092) 268,284 (108) (72,916)
Balance at March31, 2015 $1,037,667 $ 757,833 $948,475 $(9,258) $2,734,717
Thousands of U.S. dollars (Note 1)
Netunrealized
holdinggains on
available-for-sale
securities,
net of taxes
Net unrealized
losses
on hedging
derivatives,
net of taxes
Foreign
currency
translation
adjustments
Pension liability
adjustments
of foreign
subsidiaries
Retirement
benefits liability
adjustments
Total
accumulated
other
comprehensive
income (loss)
Stock
acquisition
rights
Minority
interests
Total
net assets
Balance at April 1, 2014 $ 98,633 $ (8) $(111,758) $— $ (47,767) $ (60,900) $ 958 $13,750 $2,760,699
Cumulative effects of changes
in accounting policies — — — — — — — — 742
Restated balance 98,633 (8) (111,758) — (47,767) (60,900) 958 13,750 2,761,441
Issuance of common stock — — — — — — — — —
Net loss — — — — — — — — (72,808)
Transfer to retained earnings
from capital surplus — — — — — — — — —
Change in scope of consolidation — — — — — — — — —
Acquisition of treasury stock — — — — — — — — (108)
Disposal of treasury stock — — — — — — — — —
Net change in items other than
shareholders’ equity 107,734 (59) 239,133 — (58,441) 288,367 1,209 (983) 288,593
Net changes during the year 107,734 (59) 239,133 — (58,441) 288,367 1,209 (983) 215,677
Balance at March 31, 2015 $206,367 $(67) $ 127,375 $— $(106,208) $227,467 $2,167 $12,767 $2,977,118
See accompanying notes to consolidated financial statements.
81
OLYMPUS Annual Report 2015
80 OLYMPUS Annual Report 2015