Financial Section Annual Report 2014 _  Astellas Pharma Inc.  151 (Millions of yen) Japanese GAAP Japanese GAAP Presentation Recognition and  measurement IFRS Note IFRS Liabilities and net assets Equity and liabilities Net assets Equity Share capital ¥ 103,001 ¥ — ¥ — ¥ 103,001 Share capital Capital surplus 176,822 — — 176,822 Capital surplus Treasury shares (23,132) — — (23,132) Treasury shares Retained earnings 894,737 — (46,602) 848,135 M Retained earnings Accumulated other comprehensive income (134,910) 1,605 153,636 20,332 N Other components of equity Subscription rights to shares 1,605 (1,605) — — 1,125,157 Total equity attributable to owners of the parent Total net assets 1,018,123 — 107,034 1,125,157 Total equity Liabilities Liabilities Long-term liabilities Non-current liabilities — 11,625 — 11,625 O Trade and other payables Deferred tax liabilities 30,932 — (13,382) 17,550 P Deferred tax liabilities Accrued retirement benefits for employees 16,979 507 7,356 24,843 Q Retirement benefit  liabilities — 1,045 680 1,725 R Provisions — 1,509 — 1,509 S Other financial liabilities Other 20,425 (13,693) — 6,731 T Other non-current liabilities Total long-term liabilities 68,336 993 (5,346) 63,983 Total non-current liabilities Current liabilities Current liabilities Notes and accounts  payable-trade 108,409 91,907 (1,053) 199,263 U Trade and other  payables Accounts payable-other 82,388 (82,388) — — U Accrued expenses 80,933 (80,933) — — — 24,367 4 24,371 V Income tax payable — 27,625 4,817 32,442 W Provisions Accrued bonus for directors 76 (76) — — Allowance for sales rebates 3,951 (3,951) — — W — 1,162 (18) 1,144 X Other financial liabilities Other 38,414 21,294 4,993 64,701 y Other current liabilities Total current liabilities 314,170 (993) 8,743 321,921 Total current liabilities Total liabilities 382,507 — 3,397 385,904 Total liabilities Total liabilities and net assets ¥1,400,630 ¥ — ¥110,431 ¥1,511,061 Total equity and liabilities