Standort in Deutschland, wo man günstige und qualitativ hochwertige Kamagra Ohne Rezept Lieferung in jedem Teil der Welt zu kaufen.

Kaufen priligy im Online-Shop. Wirkung ist gut, kommt sehr schnell, innerhalb von 5-7 Minuten. levitra was nur nicht versucht, verbrachte eine Menge Geld und Nerven, und geholfen hat mir nur dieses Tool.

March 31, 2000 and 1999

1 Basis of Presenting Non-Consolidated Financial Statements
Kawasaki Steel Corporation (the “Company”) maintains its accounts and records inaccordance with the provisions set forth in the Commercial Code of Japan (the “Code”) andthe Securities and Exchange Law and in conformity with accounting principles and practicesgenerally accepted in Japan, which may differ in some material respects from accountingprinciples and practices generally accepted in countries and jurisdictions other than Japan.
The notes to the non-consolidated financial statements include information which is notrequired under accounting principles generally accepted in Japan but is presented herein asadditional information.
Translations of Japanese yen amounts into U.S. dollars are included solely for the convenienceof the reader, using the approximate exchange rate on March 31, 2000, which was ¥106.15 toUS$1.00. These translations should not be construed as representations that the Japanese yenamounts have been, could have been, or could in the future be converted into U.S. dollars atthis or any other rate of exchange.
2 Summary of Significant Accounting Policies
(a) Translation of Foreign Currencies
Current monetary assets and liabilities denominated in foreign currencies are translated intoyen at the rate of exchange in effect on the balance sheet date. Long-term monetary assets andliabilities denominated in foreign currencies are translated at the historical exchange rate.
However, the foreign currency receivables and payables covered by forward exchangecontracts are translated at the contracted rates. Revenues and expenses are translated at therates of exchange prevailing when transactions occur.
Translation adjustments resulting from translating foreign currency financial statements arenot included in the determination of net income and are reported in current liabilities.
Inventories are mainly carried at cost as determined by the last-in, first-out method, except forinventories of the engineering business, which are valued by the individual identificationmethod.
(c) Property, Plant and Equipment
Property, plant and equipment are stated at cost. Depreciation is mainly computed at ratesbased on the estimated useful lives of assets on the declining-balance method.
The principal estimated useful lives are as follows: The cost of maintenance, repairs and minor renewals is charged to expenses in the yearincurred; major renewals and betterments are capitalized.
When assets are sold or otherwise disposed of, the profits or losses thereon, computed on thebasis of the difference between the depreciated cost and proceeds, are credited or charged toincome in the year of disposal, and the cost and accumulated depreciation are removed fromthe respective accounts.
(d)Employees’ Retirement Benefits
Employees’ retirement benefits, covering employees of the Company, are provided throughunfunded lump-sum benefit plans and funded noncontributory pension plans.
Under the plans, eligible employees are entitled, under most circumstances, to severancepayments based on compensation at the time of severance and years of service.
An allowance for employees’ retirement benefits is provided for the present value of theamount that would be required if all eligible employees voluntarily retired on the balancesheet date.
(e) Leases
In Japan, finance leases other than those that are deemed to transfer the ownership of theleased assets to the lessee are accounted for by a method similar to that applicable to ordinaryoperating leases.
(f) Research and Development and Computer Software
Research and development expenditures are charged to income when incurred.
Expenditures related to computer software developed for internal use are charged to incomewhen incurred, except if the software contributes to generation of income or to future costsaving. Such expenditures are capitalized as assets amortized by the straight-line method overthe estimated useful life of the software, which is in the range of 5 years.
(g) Income Taxes
The Company recognizes deferred income taxes arising from temporary differences betweenthe tax basis of assets and liabilities and their reported amounts in the financial statement.
(h)Earnings Per Share
The computation of basic net income per share of common stock is based on the weightedaverage number of shares of common stock outstanding. The average number of shares used inthe computation was 3,251,556 thousand and 3,251,555 thousand for the years ended March31, 2000 and 1999, respectively.
Cash dividends per share shown in the statements of income are the amounts applicable to therespective years.
(i) Accounting for Revenues from Construction Contracts
The Company changed the criteria for the application of the percentage-of-completion method.
Until the year ended March 31, 1999, the percentage-of-completion method was applied toconstruction work which takes longer than one year and exceeds 7 billion yen in contractamount.
Effective from the year ended March 31, 2000, the percentage-of-completion method isapplied to construction work which takes longer than one year and exceeds 500 million yen(4,710 thousand dollars) in contract amount.
3 Contingencies

As of March 31, 2000, the Company was contingently liable as follows:
The Company leases certain buildings and structures, machinery and equipment, office spaceand other assets. Total lease payments under these leases were ¥6,880 million ($64,816thousand) and ¥7,206 million for the years ended March 31, 2000 and 1999, respectively.
Pro forma information on leased property, such as acquisition costs, accumulated depreciation,and future minimum lease payments under finance leases that do not transfer ownership of theleased property to the lessee on an “as if capitalized” basis, for the years ended March 31,2000 and 1999, was as follows: Future minimum lease payments under finance leases as of March 31, 2000 and 1999 were asfollows: The amounts of acquisition costs and future minimum lease payments under finance leasesinclude the imputed interest expense portion.
Depreciation expenses, which are not reflected in the accompanying non-consolidatedstatement of income, computed by the straight-line method, were ¥6,880 million ($64,816thousand) for the year ended March 31, 2000.
5 Income Taxes
The Company is subject to several taxes based on income, which in the aggregate resulted in statutory tax rates of approximately 41.0% for the years ended March 31, 2000 and 1999, The effective rates of income taxes reflected in the non-consolidated statements of income differed from the statutory tax rates referred to above for the year ended March 31, 1999 due principally to expenses not deductible for income tax purposes, and temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial The effective rate for the year ended March 31, 2000 differs from the statutory tax rate for the Adjustments of deferred tax assets by verifying Expenses not deductible for income tax purposes The tax effects of temporary differences that give rise to significant portions of the deferred tax assets as of March 31, 2000 and 1999 are presented below: Loss on disposal of tangible fixed assets In assessing the realizability of deferred tax assets, the management of the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is entirely dependent upon the generation of future taxable income in specific tax jurisdictions during the periods in which those temporary differences become deductible. Although realization is not assured, management considered the projected future taxable income in making this assessment. Based on these factors, management believes it is more likely than not that the Company will realize the benefits of these deductible differences, comprising the net of the existing valuation 6 Special Profit (Loss)
At March 31, 2000 and 1999, special profit (loss) consisted of the following: Profit on sales of property, plant and equipment Reversal of allowance for doubtful receivables Reversal of allowance for special repairs Profit on cancellation of interest rate swaps Loss on transfer of marketable securities Write-down of inventories -real estate for sale - Loss on financial assistance to Kawasaki Enterprises Inc.
Loss on disposal of affiliates' businesses Loss on accidents involving blast furnaces



Neuropsychiatric Disease and Treatment open access to scientific and medical researchThis article was published in the following Dove Press journal: Neuropsychiatric Disease and Treatment3 May 2010Number of times this article has been viewed Abstract: Tourette syndrome is a common childhood-onset neuropsychiatric disorder characterized by chronic tics and frequent comorbid conditions such

Soma_ccw pressemitt.neueröffnung

Pressemitteilung zur Neueröffnung 01.März 2010 Am 01.März 2010 wurde das neue SOMA Caravaning Center Warendorf offiziell eröffnet. Das Caravaning Center Warendorf ist im Gewerbegebiet Warendorf Ost, Am Holzbach 32 angesiedelt. Es befindet sich im Autohaus Hankemeier, einem bekannten Toyota- und Ford Händler im Kreis Warendorf. Herr Hankemeier, Besitzer einer Reihe von Autohäuse

Copyright © 2010-2014 Internet pdf articles