Trend Micro 2010 Annual Report Download - page 38

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40
5. Consumption tax
Accounting subject to consumption tax is stated at the net amount of the related
consumption tax.
6. All the amounts shown in yen in this document have been expressed in the unit of one
million (1,000,000) yen with any amount less than such unit being disregarded.
󲃕Changes in accounting policy󲃖
(1) Accounting standard for retirement benefits
The Company has applied "Partial Amendments to Accounting Standard for Retirement
Benefits (Part3)" (ASBJ Statement No.19 2008 July 31st). It has no impact on operating
income, ordinary income or net income before income tax.
(2) Change in accounting principles for stock compensation expense
The Company treated a part of stock compensation expense as "Cost of sales" until fiscal
2009, however, from fiscal 2010, we treat all stock compensation expense as "Selling,
general & administrative expense". This expense is not directly related to the cost
accounting calculation based on cost sharing contract started from fiscal 2010. The effect of
this change is immaterial.
(NOTES TO THE BALANCE SHEETS)
The Monetary Claims Against and Obligations Owed to Subsidiaries and Affiliates:
(Yen in millions)
Short-term monetary claims 5,337
Short-term monetary obligations 6,019
(NOTES TO THE INCOME STATEMENT)
The Amounts of Transactions with Subsidiaries and Affiliates
The Amounts of Operational Transactions
(Yen in millions)
Sales 12,651
Outside service fee 183
The Amounts of Non-operational Transactions
(Yen in millions)
Dividend income 8
Global system income 56
Global system expenses 195
(NOTES TO THE STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY, ETC.)
The number of treasury shares as of the end of the term:
Ordinary shares 6,750,535 shares