Home > Investor Relations > Financial Results > Movements of assets and liabilities

Movements of assets and liabilities

(Billions of yen)
    2013 2014 2015
Trade accounts receivable 111.1 141.3 134.5
Inventories 128.5 139.6 161.1
Trade accounts payable (35.9) (35.4) (41.2)
Other net working capital (26.6) (36.2) (39.8)
Net working capital 177.1 209.4 214.6
Property, plant and equipment 140.4 140.2 153.5
Intangible assets 9.5 11.3 13.5
Other long-term assets - net (1.8) (3.2) (1.3)
Long-term net operating assets 148.1 148.4 165.8
Net operating assets 325.2 357.7 380.4
Debt (0.2) (0.2) (0.7)
Marketable securities 119.6 116.0 134.4
Cash and cash equivalents 115.1 114.0 101.7
Net cash 234.4 229.9 235.4
Other non-operating assets - net 13.6 10.2 11.5
Net non-operating assets 248.0 240.0 246.8
Total net assets 573.2 597.8 627.3
Total net assets      
  Total assets 697.2 739.5 787.4
Total liabilities (124.0) (141.8) (160.1)
Attributable to      
  Chugai shareholders 571.7 596.1 625.9
Non-controlling interests 1.5 1.7 1.4

Trade accounts receivable: trade receivable and notes receivable
Trade accounts payable: trade payable and notes payable
Other net working capital: accrued receivable (other receivable), accrued payable (other payable), accrued expenses (other current liabilities) etc.
Other long-term assets - net: long term prepaid expenses, long-term provisions etc.
Other non-operating assets - net: deferred income tax assets, current income tax liabilities etc.

Movements of assets and liabilities

The consolidated balance sheet has been prepared in accordance with the IAS No. 1, "Presentation of Financial Statements". On the other hand, "Movements of assets and liabilities" including net operating assets (NOA) are a reconfiguration of the consolidated balance sheet as internal indicators and are identical to the indicators disclosed by Roche. Furthermore, no items from the assets and liabilities of IFRS have been excluded, as the Core results concept only applies to the income statement.