(Millions of yen) Japanese GAAP Japanese  GAAP Presentation Recognition and  measurement IFRS Note IFRS Assets Assets Fixed assets Non-current assets Property, plant and equipment, net ¥ 199,160 ¥ (1,506) ¥ (4,802) ¥ 192,851 A Property, plant and  equipment Intangible assets Goodwill 94,193 — — 94,193 Goodwill Patents 161,499 (161,499) — — B Other 58,587 161,555 147,078 367,220 B Other intangible assets — 830 — 830 C Investments in associates and joint ventures Investments and other assets Investment securities 60,525 (60,525) — — E Deferred tax assets 33,875 71,550 (48,026) 57,399 D Deferred tax assets — 65,627 11,049 76,676 E Other financial assets Other 11,751 (5,970) (249) 5,532 F Other non-current assets Allowance for doubtful  receivables (39) 39 — — Total fixed assets 619,551 70,099 105,050 794,700 Total non-current assets Current assets Current assets Merchandise and  finished goods 82,233 29,590 883 112,705 G Inventories Work in progress 13,473 (13,473) — — G Raw materials and supplies 16,117 (16,117) — — G Notes and accounts  receivable-trade 264,688 19,128 4,502 288,317 H Trade and other  receivables Securities 88,113 (88,113) — — K Deferred tax assets 71,550 (71,550) — — D — 6,605 — 6,605 J Income tax receivable — 48,814 — 48,814 I Other financial assets Other 36,807 (30,715) (3) 6,089 J Other current assets Cash and deposits 210,986 41,393 — 252,380 K Cash and cash equivalents Allowance for doubtful  receivables (2,887) 2,887 — — H 714,911 Sub total — 1,451 — 1,451 L Assets held for sale Total current assets 781,079 (70,099) 5,381 716,361 Total current assets Total assets ¥1,400,630 ¥ — ¥110,431 ¥1,511,061 Total assets Astellas Pharma Inc.  _ Annual Report 2014 150 (i) Reconciliation of equity as of the date of transition to IFRS (1 April 2012)