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Annual Reportは、ごうぎんの決算や活動内容にて海外の皆様に知っていただくために作成しています

9. Land Revaluation ExcessOn March 31, 1998, the Bank revalued its land used for business purposes based on the Law Concerning Land Revaluation(Law No. 34, promulgated on March 31, 1998). As a result of this revaluation, the revaluation difference, net of the applicabletax effect, has been recorded as land revaluation excess in net assets. The tax effect has been recorded as “Deferred taxliability for land revaluation excess” in liabilities.The difference between the fair value of land used for business purposes revalued as stipulated under Article 10 of theLaw Concerning Land Revaluation and the book value of such land after revaluation as of March 31, 2015 and 2016 resultedin unrealized loss of \9,500 million and \8,869 million ($78,709 thousand), respectively.The revaluation method as stated in Article 3-3 of the Law Concerning Land Revaluation:The value of land is evaluated using the method as stipulated in Article 2-4 of the Ordinance Implementing the LawConcerning Land Revaluation (Government Ordinance No. 119, promulgated on March 31, 1998), to make reasonableadjustments on the prices calculated through such a way as the Commissioner of the National Tax Administration establishedand officially announced so as to compute the official notice prices as provided in Article 16 of the Law Concerning PublicNotification of Land Prices, in combination with the prices estimated by real estate appraisers as stipulated in Article 2-5 of theabovementioned ordinance.10. Accumulated Depreciation and Deferred Revenue on Tangible Fixed AssetsAccumulated depreciation of tangible fixed assets was \50,221 million and \48,983 million ($434,708 thousand) as of March31, 2015 and 2016, respectively. Deferred revenue of tangible fixed assets was \1,379 million and \1,379 million ($12,238thousand) as of March 31, 2015 and 2016, respectively. There was no deferred revenue on tangible fixed assets incurred forthe years ended March 31, 2015 and 2016.11. Other ExpensesFor the year ended March 31, 2015, other expenses included loss on impairment of fixed assets of \847 million, loss onwrite-offs of loans of \49 million, loss on write-offs of stocks of \52 million, and loss on sales of loans of \191 million.For the year ended March 31, 2016, other expenses included loss on impairment of fixed assets of \725 million ($6,434thousand), loss on write-offs of loans of \27 million ($239 thousand), loss on write-offs of stocks of \190 million ($1,686thousand), and loss on sales of loans of \40 million ($354 thousand).12. Other Comprehensive IncomeReclassification adjustment and tax effect of other comprehensive income for the years ended March 31, 2015 and 2016 areas follows:Millions of YenThousands ofU.S. Dollars2015 2016 2016Net unrealized gain on other securities:Amount incurred during the year \ 34,541 \ 15,698 $139,314Reclassification adjustment (2,615) (1,723) (15,291)Amount before tax effect 31,925 13,975 124,023Tax effect (8,160) (2,798) (24,831)Net unrealized gain on other securities 23,765 11,177 99,192Net deferred gain (loss) on hedging instruments:Amount incurred during the year 1,509 1,856 16,471Reclassification adjustment (1,621) (1,794) (15,921)Amount before tax effect (112) 62 550Tax effect 35 (20) (177)Net deferred gain (loss) on hedging instruments (76) 41 363Land revaluation excess:Amount incurred during the year ? ? ?Reclassification adjustment ? ? ?Amount before tax effect ? ? ?Tax effect 271 125 1,109Net land revaluation excess 271 125 1,109Remeasurements of defined benefit plans:Amount incurred during the year (1,647) (2,891) (25,656)Reclassification adjustment 1,125 1,266 11,235Amount before tax effect (522) (1,625) (14,421)Tax effect (40) 382 3,390Net remeasurements of defined benefit plans (563) (1,242) (11,022)Total other comprehensive income \ 23,396 \ 10,101 $ 89,64321