(Billions of yen)
|Trade accounts receivable||111.1||141.3||134.5||140.7||148.5|
|Trade accounts payable||(35.9)||(35.4)||(41.2)||(42.5)||(38.4)|
|Other net working capital||(26.6)||(36.2)||(39.8)||(25.2)||(28.4)|
|Net working capital||177.1||209.4||214.6||258.5||250.7|
|Property, plant and equipment||140.4||140.2||153.5||157.1||171.6|
|Other long-term assets - net||(1.8)||(3.2)||(1.3)||(3.7)||(3.1)|
|Long-term net operating assets||148.1||148.4||165.8||172.7||189.5|
|Net operating assets||325.2||357.7||380.4||431.1||440.2|
|Cash and cash equivalents||115.1||114.0||101.7||95.4||139.1|
|Other non-operating assets - net||13.6||10.2||11.5||10.5||9.9|
|Net non-operating assets||248.0||240.0||246.8||215.4||252.7|
|Total net assets||573.2||597.8||627.3||646.5||692.9|
|Total net assets|
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 International Accounting Standards (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.
Net operating assets (NOA)
Net operating assets allow for an assessment of the Group’s operating performance of the business independently from financing and tax activities. Net operating assets are calculated as net working capital, long-term net operating assets that includes property, plant and equipment, intangible assets etc. minus provisions.