HOYA Corporation and its Subsidiaries
Consolidated Financial Statements under IFRSs
and Independent Auditor's Report
For the year ended 31 March 2021
HOYA Corporation
Contents | |
Independent Auditor's Report..................................................................................................................................... | 3 |
Consolidated Statement of Financial Position............................................................................................................ | 7 |
Consolidated Statement of Comprehensive Income................................................................................................... | 9 |
Consolidated Statement of Changes in Equity............................................................................................................ | 11 |
Consolidated Statement of Cash Flows....................................................................................................................... | 16 |
Notes to the Consolidated Financial Statements......................................................................................................... | 18 |
1. General information..................................................................................................................................... | 18 |
2. Basis of consolidated financial statements.................................................................................................. | 18 |
3. Significant accounting policies.................................................................................................................... | 19 |
4. Critical accounting judgements and key sources of estimation uncertainty................................................ | 29 |
5. Operating segment information................................................................................................................... | 30 |
6. Property, plant and equipment..................................................................................................................... | 34 |
7. Leases.......................................................................................................................................................... | 38 |
8. Goodwill and intangible assets.................................................................................................................... | 40 |
9. Impairment losses........................................................................................................................................ | 43 |
10. Investments in associates............................................................................................................................. | 46 |
11. Deferred taxes and income taxes................................................................................................................. | 47 |
12. Other financial assets and liabilities............................................................................................................ | 52 |
13. Other assets and liabilities........................................................................................................................... | 54 |
14. Inventories................................................................................................................................................... | 55 |
15. Trade and other receivables......................................................................................................................... | 55 |
16. Interest-bearing debt.................................................................................................................................... | 56 |
17. Retirement benefit plans.............................................................................................................................. | 58 |
18. Provisions.................................................................................................................................................... | 62 |
19. Trade and other payables............................................................................................................................. | 62 |
20. Share capital and other equity items............................................................................................................ | 63 |
21. Financial instruments................................................................................................................................... | 66 |
22. Share-based payments.................................................................................................................................. | 80 |
23. Revenue........................................................................................................................................................ | 83 |
24. Revenue and expenses (excluding finance income and costs)..................................................................... | 85 |
25. Finance income and costs............................................................................................................................ | 87 |
26. Other comprehensive income...................................................................................................................... | 88 |
27. Earnings per share....................................................................................................................................... | 90 |
28. Non-cash transactions.................................................................................................................................. | 91 |
29. Subsidiaries.................................................................................................................................................. | 92 |
30. Related party disclosures............................................................................................................................. | 99 |
31. Business combinations................................................................................................................................. | 101 |
32. Contingent liabilities.................................................................................................................................... | 101 |
33. Commitments for expenditure..................................................................................................................... | 101 |
34. Subsequent events........................................................................................................................................ | 101 |
35. Approval of financial statements................................................................................................................. | 101 |
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Hoya Corporation published this content on 16 July 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 16 July 2021 01:26:06 UTC.