Annual Report 2009 - Daiichi Sankyo

Net deferred tax assets as of March 31, 2009 and 2008 were included in the following accounts of the consolidated balance
sheets.
Deferred tax assets:
Millions of yen
Thousands of
U.S. dollars
2009 2008 2009
Current ¥76,748 ¥52,678 $783,143
Non-current 91,601 5,995 934,704
Deferred tax liabilities:
Other current liabilities 1 — 10
Deferred tax liabilities (non-current) 5,428 26,725 55,388
10.
Other Income (Expenses)
(1) Amortization of Goodwill
The Companies recognized a loss related to the write-down of shares in an affiliate in its financial statements in the year ended
March 31, 2009 to reflect the fact that the market price at the fiscal year-end for the shares of consolidated subsidiary Ranbaxy
Laboratories Ltd. had fallen below 50% of the purchase cost.
As a result, the Companies amortized goodwill at its consolidation in relation to this acquisition.
(2) Non-recurring Depreciation on Non-current Assets
In line with an accounting revision made to the useful lives of fixed assets following a decision to retire certain facilities of the
Company and its domestic consolidated subsidiaries, the Companies wrote off the difference in the book value of these assets
before and after this revision.
The breakdown of this amount is the following:
Thousands of
Year ending March 31, 2009 Millions of yen U.S. dollars
Buildings and structures ¥3,220 $32,857
Machinery, equipment and vehicles 13 133
(3) Loss on Impairment of Long-lived Assets
The Companies categorized their assets for their business operations into groups which are based on income/loss management
for managerial accounting, taking into consideration the similarity in the type of products and business activities, the consistency
as a business group, and the continuity of management in the future, and individually categorized their assets for lease and
unutilized assets that are not directly used for business.
In the years ended March 31, 2009 and 2007, the Companies recognized a loss on impairment in the following asset groups:
(Fiscal 2009)
Location Function Asset Type Status
Sapporo, Hokkaido Former sales office Buildings, structures, etc. Idle
Commercial facility
Kasukabe, Saitama Former Tokyo Distribution Buildings, land, etc. Idle
Center facility
Iwaki, Fukushima, etc. Onahama Plant, etc. Buildings, machinery, Idle
Manufacturing facility equipment, etc.
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Daiichi Sankyo Co., Ltd. Annual Report 2009