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## 25. equity anD other coMponents of equity 

## (1) Share capital and capital surplus 

The movement of the number of issued shares and share capital is as follows: 

<img src='content_image/238674.jpg'>

(Note) 1. Decrease in the number of ordinary issued shares during the year ended 31 March 2014 resulted from the cancellation of treasury shares. 

2. The Company completed a five-for-one share split with an effective date of 1 April 2014. As a result, the number of authorised shares increased by 7,000,000 thousand shares to 9,000,000 thousand shares, and the number of ordinary issued shares increased by 1,827,858 thousand shares to 2,284,823 thousand shares. 

## (2) Treasury shares 

The movement of treasury shares is as follows: 

<img src='content_image/238679.jpg'>

(Note) The Company completed a five-for-one share split with an effective date of 1 April 2014. As a result, the number of treasury shares increased by 42,945 thousand shares to 53,681 thousand shares. 

## (3) Other components of equity 

## Subscription rights to shares 

The Company adopts share option plans and issues subscription rights to shares under the Companies Act of Japan. Contract conditions and amounts are described in “27. Share-based payment”. 

## Foreign currency translation adjustments 

This is a foreign currency translation difference that occurred when consolidating financial statements of foreign subsidiaries prepared in a foreign currency. 

## Fair value movements on available-for-sale financial assets 

This is a valuation difference between the fair value and acquisition cost of available-for-sale financial assets, which are measured at fair values. 

