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## G Inventories 

(Presentation) 

“Merchandise and finished goods”, “Work in progress” and “Raw materials and supplies”, which were presented sepa- rately under Japanese GAAP, are presented together as “Inventories” under IFRS. 

(Recognition and measurement) 

With regard to the cost formula of inventories, the Company and its domestic subsidiaries were mainly using the average method. However, the Group applied the first-in, first-out (FIFO) method under IFRS. As a result, the amount of “Inventories” has increased. 

## H Trade and other receivables 

(Presentation) 

Accounts receivable-other included in “Other” as current assets under Japanese GAAP has been included in “Trade and other receivables” under IFRS. 

“Allowance for doubtful accounts” presented separately in current assets under Japanese GAAP has been included in “Trade and other receivables” under IFRS. (Recognition and measurement) 

Certain provisions for sales discounts or returns were deducted from “Notes and accounts receivable-trade” under Japanese GAAP. However, they have been included in “Provisions” (current) under IFRS. As a result, the amount of “Trade and other receivables” has increased. 

## I Other financial assets (current) 

(Presentation) 

Time deposits with maturities over three months included in “Cash and deposits” under Japanese GAAP have been included in “Other financial assets” (current) under IFRS. 

Securities with maturities less than three months were included in “Securities” as current assets under Japanese GAAP. However, securities other than cash equivalents are included in “Other financial assets” (current) under IFRS. 

Advances paid and deposits paid included in “Other” as current assets under Japanese GAAP have been included in “Other financial assets” (current) under IFRS. 

## J Other current assets 

(Presentation) Accounts receivable-other included in “Other” as current assets under Japanese GAAP have been included in “Trade and other receivables” under IFRS. 

Income tax receivable included in “Other” as current assets under Japanese GAAP has been presented separately as “Income tax receivable” under IFRS. 

Advances paid and deposits paid included in “Other” as current assets under Japanese GAAP have been included in “Other financial assets” (current) under IFRS. 

## K Cash and cash equivalents 

(Presentation) 

Time deposits with maturities over three months included in “Cash and deposits” under Japanese GAAP have been included in “Other financial assets” (current) under IFRS. 

Securities with maturities less than three months were included in “Securities” as current assets under Japanese GAAP. However, securities satisfying the classification require- ments to be recognised as cash equivalents are included in “Cash and cash equivalents” under IFRS. 

## L Assets held for sale 

(Presentation) 

Assets held for sale included in “Property, plant and equip- ment, net” under Japanese GAAP have been reclassified and presented separately as “Assets held for sale” under IFRS. 

## M Retained earnings 

(Recognition and measurement) 

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