content_image/171207.jpg content_image/171208.jpg content_image/171209.jpg
## 19. other financial assets 

The breakdown of other financial assets is as follows: 

<img src='content_image/171207.jpg'>

## 20. other assets 

The breakdown of other assets is as follows: 

<img src='content_image/171208.jpg'>

## 21. inventories 

The breakdown of inventories is as follows: 

<img src='content_image/171209.jpg'>

The carrying amounts of inventories are measured at the lower of cost and net realisable value. 

The cost of inventories recognised as an expense in “Cost of sales” for the years ended 31 March 2013 and 2014 amounted 

to ¥292,770 million and ¥310,505 million, respectively. 

The write-down of inventories recognised as an expense for the years ended 31 March 2013 and 2014 amounted to ¥2,895 million and ¥5,027 million, respectively. 

