Toyota 2005 Annual Report Download - page 106
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104 >NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
Yen in millions
For the year ended March 31, 2004
Costs of Selling, general
products sold and administrative Total
Settlement losses.................................................................................................................... ¥(288,177) ¥(35,538) ¥(323,715)
Gains on derecognition of previously accrued salary progression ..................................... 98,079 11,806 109,885
Gains on difference between the obligation settled and the assets transferred.................. — 320,867 320,867
Total................................................................................................................................... ¥(190,098) ¥297,135 ¥107,037
Yen in millions
For the year ended March 31, 2005
Costs of Selling, general
products sold and administrative Total
Settlement losses.................................................................................................................... ¥(85,379) ¥(10,687) ¥(96,066)
Gains on derecognition of previously accrued salary progression ..................................... 19,494 2,228 21,722
Gains on difference between the obligation settled and the assets transferred.................. — 121,553 121,553
Total................................................................................................................................... ¥(65,885) ¥113,094 ¥47,209
U.S. dollars in millions
For the year ended March 31, 2005
Costs of Selling, general
products sold and administrative Total
Settlement losses.................................................................................................................... $(794) $(100) $(894)
Gains on derecognition of previously accrued salary progression ..................................... 181 21 202
Gains on difference between the obligation settled and the assets transferred.................. — 1,132 1,132
Total ................................................................................................................................... $(613) $1,053 $440
All these gains and losses are non-cash gains and losses,
and reported on a net basis in “Pension and severance
costs, less payments” in the consolidated statements of
cash flows for the years ended March 31, 2004 and 2005.
Toyota uses a March 31 measurement date for the
majority of its benefit plans.