Sumitomo Dainippon Pharma Annual Report 2017

Millions of yenThousands of U.S. dollars$ 534,313¥ 59,843In-process research and developmentEstimated useful lifeMillions of yenThousands of U.S. dollars$ — (6,768) (6,768)¥ —(758)(758)SalesIncome before income taxesNet income(Method by which estimated amounts were calculated)The estimated amounts were calculated as the differences between sales and income calculated on the assumption that the business combination was concluded on the rst day of this consolidated scal year and sales and income contained in the consolidated statement of income of the acquiring company. The estimated amounts of impact have not been audited. i. Allocation of acquisition costThe allocation of acquisition cost was not completed at the end of the consolidated scal year ended March 31, 2017 and the cost is recognized based on reasonable information available at that point of time.j. Estimated impact on the consolidated statement of income in the current consolidated scal year, if it is assumed that the business combination was concluded on April 1, 2016 and the method of calculationd. Major acquisition-related costs and amountsAdvisory fees and others ¥1,067 million ($9,527 thousand)e. Amount of goodwill, reason for recognition, amortization method, amortization period1. Amount of goodwill: ¥18,586 million ($165,946 thousand)2. Reason for recognition: As the acquisition cost exceeded the net amount of assets acquired and liabilities assumed, the difference has been posted as goodwill.3. Amortization method and amortization period: Straight-line method over 20 years4. The amount of goodwill is a temporarily calculated amount.f. Total assets acquired and liabilities assumed on the date of business combination and the main breakdown thereofg. Nature of the contingent consideration for acquisition set out in the business combination contract and the accounting treatment policy for the current and subsequent consolidated scal years1. Nature of the contingent consideration for acquisitionThe contingent consideration for acquisition is a contract under which an additional payment shall be made upon the achievement of predetermined milestone.2. Accounting treatment policy for the relevant and subsequent consolidated scal yearsThe above-mentioned contingent consideration for acquisition has been recognized according to U.S. accounting standards.h. Amount allocated to intangible xed assets other than goodwill and amortization period for the entity is as follows:AmountAmortization periodDescriptionMillions of yenThousands of U.S. dollars$ 1,428534,402535,830955188,018$ 188,973¥ 16059,85360,01310721,058¥ 21,165Current assetsFixed assetsTotal assetsCurrent liabilitiesLong-term liabilitiesTotal liabilitiesSumitomo Dainippon Pharma Co., Ltd. Annual Report 201792

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