content_image/140604.jpg content_image/140605.jpg content_image/140606.jpg
## 22. traDe anD other receivaBles 

The breakdown of trade and other receivables is as follows: 

<img src='content_image/140604.jpg'>

## 23. cash anD cash equivalents 

The breakdown of cash and cash equivalents is as follows: 

<img src='content_image/140605.jpg'>

## 24. assets helD for sale 

The breakdown of assets held for sale is as follows: 

<img src='content_image/140606.jpg'>

Assets held for sale as of 31 March 2013 are mainly a building and land owned by U.S. subsidiaries, and they are actively marketed for sale. 

Those assets are measured at fair values less costs to sell due to their fair values less costs to sell being lower than their carrying amounts. With regard to those assets and assets sold, impairment losses of ¥416 million are recognised in “Other expense” in the consolidated statement of income for the year ended 31 March 2013. 

Assets held for sale as of 31 March 2014 are mainly property, plant and equipment related to the Fuji Plant of Astellas Pharma Tech Co., Ltd., the Japanese production subsidiary. In December 2013, the Group concluded a definitive agreement with Nichi-Iko Pharmaceutical Co., Ltd. under which Nichi-Iko would succeed the business at the Fuji Plant on 1 April 2014. 

With regard to those assets and assets sold, impairment losses of ¥3,538 million are recognised in “Other expense” in the consolidated statement of income for the year ended 31 March 2014. 

