In addition, the carrying amounts, changes in such balances  and market prices of such properties are as follows: Notes: 1. Carrying amount recognized in the balance sheet is net of accumulated  depreciation and accumulated impairment losses, if any. 2. Increase during the fiscal year ended March 31, 2010 primarily represents the  transfer to idle real estates of ¥21,866 million ($235,020 thousand), and  decrease primarily represents the recognition of impairment loss of ¥12,143  million ($130,513 thousand). 3. Fair value of properties as of March 31, 2010 is measured by the Group in  accordance with the real-estate appraiser’s appraisal value (including those  adjusted by indicators and such). The costs and aggregate fair values of short-term investments and  investment securities at March 31, 2010 and 2009 were as follows: Millions of Yen Carrying Amount Fair Value April 1, 2009 Increase/Decrease March 31, 2010 March 31, 2010 ¥32,609 ¥10,685 ¥43,294 ¥45,077 Thousands of U.S. Dollars Carrying Amount Fair Value April 1, 2009 Increase/Decrease March 31, 2010 March 31, 2010 $350,487 $114,836 $465,323 $484,491 Millions of Yen March 31, 2010 Cost Unrealized Gains Unrealized Losses Fair Value Held-to-maturity: Corporate bonds ¥ 1,197 ¥ 1 ¥ 1 ¥ 1,197 Other securities 19,988 4 15 19,977 Available-for-sale: Equity securities 14,354 4,991 441 18,904 Corporate bonds 10 10 Other securities 3,573 4 3,569 Total ¥39,122 ¥4,996 ¥ 461 ¥43,657 Millions of Yen March 31, 2009 Cost Unrealized Gains Unrealized Losses Fair Value Held-to-maturity  —Debt securities ¥ 2,998 ¥ 2,998 Available-for-  sale—Equity securities 14,343 ¥3,245 ¥955 16,633 Total ¥17,341 ¥3,245 ¥955 ¥19,631 Thousands of U.S. Dollars March 31, 2010 Cost Unrealized Gains Unrealized Losses Fair Value Held-to-maturity: Corporate bonds $ 12,867 $ 10 $ 17 $ 12,860 Other securities 214,831 41 156 214,716 Available-for-sale: Equity securities 154,276 53,643 4,737 203,182 Corporate bonds 107 107 Other securities 38,407 45 38,362 Total $420,488 $53,694 $4,955 $469,227 Carrying Amount Millions of Yen March 31, 2009 2009 Held-to-maturity—Other securities ¥36,990 Available-for-sale: Equity securities 1,909 Debt securities 625 Other securities 1,091 Total ¥40,615 Millions of Yen Thousands of U.S. Dollars March 31, 2010 Proceeds Realized Gains Proceeds Realized Gains Equity securities ¥ 12 ¥3 $ 134 $32 Other securities 35,000 376,182 Total ¥35,012 ¥3 $376,316 $32 Held-to-maturity securities and available-for-sale securities whose  fair value is not readily determinable as of March 31, 2009 were as  follows. The similar information for 2010 is disclosed in Note 17. Proceeds from Sales of Available-for-Sale Securities for the Year  Ended March 31, 2010 JS Group Corporation Annual Report 2010 69 7. Short-Term Investments and Investment Securities Short-term investments and investment securities as of March 31,  2010 and 2009 consisted of the following: Millions of Yen Thousands of U.S. Dollars 2010 2009 2010 Short-term investments: Government and municipal bonds ¥ 2,998 Corporate bonds ¥ 500 $ 5,374 Certificate of deposit 6,000 26,000 64,488 Other 23,690 25,905 254,624 Total ¥30,190 ¥54,903 $324,486 Investment securities: Equity securities ¥20,714 ¥18,541 $222,632 Debt securities: Government and municipal bonds 13 Corporate bonds 707 613 7,601 Other securities 3,075 90 33,046 Total ¥24,496 ¥19,257 $263,279