Millions of Yen Thousands of U.S. Dollars (Note 1) LIABILITIES AND EQUITY 2010 2009 2010 Current Liabilities: Short-term bank loans (Notes 9 and 17) ¥ 42,180 ¥ 43,024 $ 453,355 Current portion of long-term debt (Notes 9 and 17) 6,814 63,492 73,235 Notes and accounts payable (Notes 9 and 17): Trade notes 9,361 9,275 100,616 Trade accounts 106,177 107,604 1,141,196 Unconsolidated subsidiaries and associated companies 6,983 4,307 75,056 Other 14,562 17,862 156,517 Income taxes payable (Note 17) 6,986 4,715 75,083 Accrued expenses 59,988 53,998 644,754 Allowance for loss on factory restructuring 914 355 9,821 Other current liabilities 39,204 41,538 421,367 Total current liabilities 293,169 346,170 3,151,000 Long-Term Liabilities: Long-term debt (Notes 9 and 17) 176,581 121,628 1,897,900 Liability for employees’ retirement benefits (Note 10) 11,001 11,534 118,242 Retirement allowances for directors and corporate auditors 1,034 1,120 11,116 Deferred tax liabilities (Note 13) 6,186 4,956 66,485 Negative goodwill 772 651 8,302 Other 28,439 29,706 305,659 Total long-term liabilities 224,013 169,595 2,407,704 Commitments and Contingent Liabilities  (Notes 15, 18 and 19) Equity  (Note 11) : Common stock—authorized, 1,300,000,000 shares; issued, 313,054,255 shares in 2010 and 2009 68,122 68,122 732,174 Capital surplus 259,703 259,703 2,791,305 Retained earnings 255,404 272,465 2,745,094 Unrealized gain on available-for-sale securities 2,660 1,369 28,587 Deferred gain (loss) on derivatives under hedge accounting 42 (410) 447 Foreign currency translation adjustments (8,224) (6,552) (88,384) Treasury stock—at cost, 34,160,840 shares in 2010 and 34,150,762 shares in 2009 (63,767) (63,752) (685,368) Total 513,940 530,945 5,523,855 Minority interests 2,382 2,128 25,607 Total equity 516,322 533,073 5,549,462 Total ¥1,033,504 ¥1,048,838 $11,108,166 JS Group Corporation Annual Report 2010 59