【DO!BOOK・ページリンク】
ar2010   44 / 50

BOOKをみる

10秒後にBOOKのページに移動します


(Note 1) Accounting standard for construction contracts The Company and its domestic subsidiaries previously applied the completed contract method to construction works. Effective from the year commencing January 1, 2010, the Company and its domestic subsidiaries adopted the “Accounting Standard for Construction Contracts” (ASBJ Statement No.15, December 27, 2007) and “Guidance on Accounting Standard for Construction Contracts” (ASBJ Guidance No.18, December 27, 2007). Accordingly, starting with orders received during the current fiscal year, the Company began applying the percentage of completion method to contracts for which completion can be reliably estimated based on the progress made up to the end of the current fiscal year (degree of progress is estimated using the cost output method). The completed contract method continues to be applied to all other construction works. This change had no impact on net income for the year ended December 31, 2010. (Note 2) Accounting standard for retirement benefits (Part3) Effective from the year commencing January 1, 2010, the Company and its domestic consolidated subsidiaries adopted the “Partial Amendments to Accounting Standard for Retirement Benefits (Part3)” (ASBJ Statement No.19, July 31, 2008). The impact of this change on operating income and income before income taxes and minority interests was immaterial for the year ended December 31, 2010. Millions of yen Year ended December 31, 2009 Commodity Chemicals Acrylic Products Specialty Chemicals Plastics Sales: Sales to third parties...... \45,646 \48,683 \15,607 \28,599 Intersegment sales......... 206 41 426 34 Net sales...................................... 45,853 48,724 16,033 28,634 Operating costs and expenses......................... 41,570 45,809 13,235 26,842 Operating income (loss).... \ 4,283 \ 2,915 \ 2,798 \ 1,791 Total assets................................ 40,582 41,436 16,391 35,245 Depreciation............................. 3,374 2,497 530 1,686 Impairment losses................. 1,846 . . 196 Capital expenditures........... \ 2,498 \ 1,553 \ 230 \ 1,453 Millions of yen Year ended December 31, 2009 Other Businesses Total Eliminations or corporate Consolidated Sales: Sales to third parties...... \1,497 \140,033 \ . \140,033 Intersegment sales......... 5,818 6,528 (6,528) . Net sales...................................... 7,315 146,561 (6,528) 140,033 Operating costs and expenses......................... 7,982 135,439 (6,564) 128,875 Operating income (loss).... \ (666) \ 11,121 \ 36 \ 11,158 Total assets................................ 4,589 138,245 23,363 161,609 Depreciation............................. 238 8,327 608 8,936 Impairment losses................. . 2,043 443 2,486 Capital expenditures........... \ 63 \ 5,799 \ 172 \ 5,971 Geographical segments Geographical segment information of the Company and its consolidated subsidiaries for the years ended December 31, 2010 and 2009 were summarized as follows: Millions of yen Year ended December 31, 2010 Japan Other countries Eliminations or corporate Consolidated Sales: Sales to third parties...... \137,796 \15,982 \ . \153,779 Intersegment sales......... 1,887 3,289 (5,177) . Net sales...................................... 139,684 19,272 (5,177) 153,779 Operating costs and expenses......................... 122,237 15,419 (5,148) 132,508 Operating income (loss).... \ 17,446 \ 3,853 \ (28) \ 21,271 Total assets................................ \166,459 \10,329 \(2,941) \173,847 Thousands of U.S. dollars Year ended December 31, 2010 Japan Other countries Eliminations or corporate Consolidated Sales: Sales to third parties...... $1,690,965 $196,132 $ . $1,887,098 Intersegment sales......... 23,159 40,372 (63,531) . Net sales...................................... 1,714,124 236,504 (63,531) 1,887,098 Operating costs and expenses......................... 1,500,025 189,218 (63,176) 1,626,067 Operating income (loss).... $ 214,099 $ 47,286 $ (354) $ 261,030 Total assets................................ $2,042,699 $126,758 $(36,096) $2,133,361 (Note 1) Accounting standard for construction contracts The Company and its domestic subsidiaries previously applied the completed contract method to construction works. Effective from the year commencing January 1, 2010, the Company and its domestic subsidiaries adopted the “Accounting Standard for Construction Contracts” (ASBJ Statement No.15, December 27, 2007) and “Guidance on Accounting Standard for Construction Contracts” (ASBJ Guidance No.18, December 27, 2007). Accordingly, starting with orders received during the current fiscal year, the Company began applying the percentage of completion method to contracts for which completion can be reliably estimated based on the progress made up to the end of the current fiscal year (degree of progress is estimated using the cost output method). The completed contract method continues to be applied to all other construction works. This change had no impact on net income for the year ended December 31, 2010. (Note 2) Accounting standard for retirement benefits (Part3) Effective from the year commencing January 1, 2010, the Company and its domestic consolidated subsidiaries adopted the “Partial Amendments to Accounting Standard for Retirement Benefits (Part3)” (ASBJ Statement No.19, July 31, 2008). The impact of this change on operating income and income before income taxes and minority interests was immaterial for the year ended December 31, 2010. Millions of yen Year ended December 31, 2009 Japan Other countries Eliminations or corporate Consolidated Sales: Sales to third parties...... \128,577 \11,455 \ . \140,033 Intersegment sales......... 1,121 2,858 (3,980) . Net sales...................................... 129,699 14,314 (3,980) 140,033 Operating costs and expenses......................... 119,214 13,549 (3,887) 128,875 Operating income (loss).... \ 10,485 \ 765 \ (92) \ 11,158 Total assets................................ \156,686 \ 8,757 \(3,834) \161,609 40 Annual Report 2010