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Yamaha Annual Report 2006 67
Years ended March 31
Basic net income per share:
Net income
Amounts not attributable to shareholders of common stock
Directors’ bonuses appropriated from retained earnings
Amounts attributable to shareholders of common stock
Weighted-average number of shares outstanding
Diluted net income per share:
Adjustments arising from dilution
Equity in earnings of unconsolidated subsidiaries and affiliates
Increase in number of shares outstanding
Dilution arising from conversion of convertible bonds
2006
¥ 28,123 million
80
80
28,043
206,139 thousand shares
¥ (24) million
(24)
—
—
2005
¥ 19,697 million
100
100
19,597
206,151 thousand shares
¥ (243) million
(243)
—
—
The calculation of basic net income per share and diluted net income per share was determined as follows:
Year ended March 31, 2006
Acquisition costs
Accumulated depreciation
Net book value
¥ 2,171
1,192
¥ 978
¥ 604
346
¥ 258
¥ 2,775
1,539
¥ 1,236
$ 18,481
10,147
$ 8,326
$ 5,142
2,945
$ 2,196
$ 23,623
13,101
$ 10,522
Tools and
equipment Other Total
Tools and
equipment Other Total
Millions of Yen Thousands of U.S. Dollars
Year ended March 31, 2005
Acquisition costs
Accumulated depreciation
Net book value
¥ 2,430
1,243
¥ 1,187
¥ 610
289
¥ 321
¥ 3,041
1,532
¥ 1,508
Tools and
equipment Other Total
Millions of Yen
Year ending March 31,
2007
2008 and thereafter
Total
$ 5,048
5,474
$ 10,522
¥ 593
643
¥ 1,236
Millions of Yen
Thousands of
U.S. Dollars
17. LEASES
Lessees’ accounting
The following pro forma amounts represent the acquisition costs, accumulated depreciation and net book value of the leased assets
at March 31, 2006 and 2005 which would have been reflected in the consolidated balance sheets if the finance leases currently
accounted for as operating leases had been capitalized:
Lease expenses relating to finance leases accounted for as operating leases amounted to ¥725 million ($6,172 thousand) and
¥795 million for the years ended March 31, 2006 and 2005, respectively.
Depreciation of leased assets is computed by the straight-line method over the respective lease terms and the interest portion is
included in the lease payments.
Future minimum lease payments subsequent to March 31, 2006 for finance leases accounted for as operating leases are summarized
as follows: