(iii) Reconciliation of equity as of 31 March 2013 (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 ¥ 218,479 ¥ (1,705) ¥ (5,662) ¥ 211,112 A Property, plant and  equipment Intangible assets Goodwill 95,978 — 11,671 107,648 B Goodwill Patents 138,070 (138,070) — — C Other 60,794 138,139 141,670 340,603 C Other intangible assets — 1,204 — 1,204 D Investments in associates and joint ventures Investments and other assets Investment securities 61,646 (61,646) — — F Deferred tax assets 27,126 62,610 (44,558) 45,178 E Deferred tax assets — 70,626 10,458 81,084 F Other financial assets Other 16,302 (10,207) (371) 5,724 G Other non-current assets Allowance for doubtful  receivables (22) 22 — — Total fixed assets 618,372 60,973 113,207 792,553 Total non-current assets Current assets Current assets Merchandise and finished goods 92,663 35,518 (1,085) 127,095 H Inventories Work in progress 13,281 (13,281) — — H Raw materials and supplies 22,237 (22,237) — — H Notes and accounts  receivable-trade 286,068 14,552 7,588 308,208 I Trade and other  receivables Securities 78,863 (78,863) — — J Deferred tax assets 61,746 (61,746) — — E — 10,492 — 10,492 K Income tax receivable — 50,934 — 50,934 J Other financial assets Other 40,445 (31,005) — 9,440 K Other current assets Cash and deposits 233,815 31,098 — 264,912 L Cash and cash equivalents Allowance for doubtful  receivables (1,926) 1,926 — — 771,082 Sub total — 1,636 — 1,636 M Assets held for sale Total current assets 827,190 (60,973) 6,503 772,718 Total current assets Total assets ¥1,445,561 ¥ — ¥119,710 ¥1,565,271 Total assets Financial Section Annual Report 2014 _  Astellas Pharma Inc.  159