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ASAHI KASEI CORP

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FY2013 Annual Report · ASAHI KASEI CORP
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ANNUAL REPORT 2013

Fiscal year 2012, ended March 31, 2013

1-105 Kanda Jinbocho, Chiyoda-ku, Tokyo 101-8101 Japan
www.asahi-kasei.co.jp

Corporate Communications
Tel: +81-3-3296-3008, Fax: +81-3-3296-3162

Printed in Japan
2013.10

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旭化成e_c1_0920入稿.indd   c1-c2

13/09/30   17:30
13/09/30   17:30

 
 
 
 
 
 
 
 
Corporate Philosophy

Group Mission

We, the Asahi Kasei Group, 
contribute to life and living for 
people around the world.

Group Vision

Providing new value to society by enabling “living in health and comfort” 

and “harmony with the natural environment.”

Sincerity—Being sincere with everyone.

Group Values

Challenge—Boldly taking challenges, continuously seeking change.

Creativity—Creating new value through unity and synergy.

Group Slogan

Creating for Tomorrow

Overview

Management Strategy

Operations

Governance &
Sustainability

Financial Section

Additional Information

Contents

Overview
Creating for Tomorrow
Business Confi guration
Consolidated Financial Highlights

Management Strategy
To Our Shareholders
Strategic Management Initiative
Interview with the President

Operations
At a Glance
Operating Segments

Chemicals
Fibers
Homes
Construction Materials

16
18
20
22

Electronics
Health Care
Critical Care

24
26
28

Research & Development

Governance & Sustainability
Corporate Governance
Corporate Social Responsibility
Directors, Corporate Auditors, Executive Offi cers

Financial Section
Contents
Consolidated Eleven-Year Summary
Management’s Discussion and Analysis
Risk Analysis
Consolidated Financial Statements
Notes to Consolidated Financial Statements
Report of Independent Auditors

Additional Information
Major Subsidiaries and Affi liates
Company Information
Investors Information

2
4
5

6
7
8

14
16

30

32
36
38

39
40
42
48
50
56
79

80
82
83

Disclaimer
The forecasts and estimates shown in this annual report are dependent on a variety of assumptions and economic 
conditions. Plans and fi gures depicting the future do not imply a guarantee of actual outcome.

Asahi Kasei     Annual Report 2013

1

The history of the Asahi Kasei Group is rooted in Japan’s 

first ammonia production by chemical synthesis, which 

formed the basis for our fibers business. We grew over 

the years while constantly transforming our business 

portfolio to meet the changing needs of the times. In the 

1960s and 1970s, we began expanding operations in the 

fields of petrochemicals, construction materials, and 

homes. We then further diversified our business 

portfolio by advancing into the fields of health care and 

electronics, establishing our distinctive character as a 

highly diversified chemical manufacturer. 

In 2011, we launched our five-year strategic 

management initiative “For Tomorrow 2015.” While 

proactively expanding our world-leading businesses, we 

are creating new value for society in businesses related 

to the environment & energy, residential living, and 

health care. We are “Creating for Tomorrow” based on 

our Group Vision of enabling living in health and 

comfort and harmony with the natural environment.

Creating for Tomorrow

FY 1995
Net sales
¥1,210.2 billion

History of business portfolio
transformation
(sales composition)

FY 1980
Net sales
¥800.1 billion

•Development and 
 expansion of housing business

•Start of pharmaceutical business

•Start of LSIs business

FY 1965
Net sales
¥112.9 billion

•Start of construction materials
  and housing businesses

•Start of petrochemical business

•Start of medical devices business

FY 1950
Net sales
¥13.5 billion

•Start of synthetic rubber business

•Expansion into
  synthetic fiber business

2

Asahi Kasei     Annual Report 2013

 
Overview

Expansion of world-leading businesses 

●
●
●
●
●
●
●
●
●

Acrylonitrile (AN)

Synthetic rubber for fuel-efficient tires (S-SBR)

Bemberg™ cupro fiber

Roica™ elastic polyurethane filament

Hipore™ Li-ion battery separator

LSIs

Sunfort™ photosensitive dry film

Planova™ virus removal filters

Hemodialysis

Critical Care
3.1%

Others
1.0%

Health Care
8.0%

Electronics
7.9%

Construction
Materials
3.1%

FY 2012

Net sales
¥1,666.6 billion

Chemicals
41.1%

Homes
29.2%

Fibers
6.6%

•Expansion into critical care business

Creating new value for society

Environment
&
Energy

Residential
Living

Health Care

Asahi Kasei     Annual Report 2013

3

Business Confi guration

Asahi Kasei Group (as of March 31, 2013)

Holding company

Core operating companies

Asahi Kasei Corporation

Asahi Kasei
Chemicals

Asahi Kasei
Fibers

Asahi Kasei
Homes

Operating segments

Chemicals

Fibers

Homes

Asahi Kasei
Construction
Materials

Construction
Materials

Business sectors 

Asahi Kasei
Microdevices

Asahi Kasei
E-materials

Asahi Kasei
Pharma

Asahi Kasei
Medical

ZOLL
Medical

Electronics

Health Care

Critical Care

Chemicals & Fibers

Homes &
Construction Materials

Electronics

Health Care

Employees 
(consolidated)

Consolidated subsidiaries

Equity-method affi liates

28,363 people

126  companies

43  companies

Overseas subsidiaries

Manufacturing/R&D sites in Japan

95 companies in 19 countries

25  sites

Consolidated net sales*
(¥ billion)

¥1,666.6 billion

Consolidated operating income
(¥ billion)

¥92.0 billion

Others

Critical Care**

Health Care

Electronics

Construction
Materials
Homes

Fibers

Chemicals

Corporate expenses
and eliminations

Others

Critical Care**

Health Care

Electronics

Construction
Materials

Homes

Fibers

Chemicals

FY

Net sales

’08

’09

’10

’11

’12

1,521.2

1,392.2

1,555.9

1,573.2

1,666.6

FY

Operating income

’08

35.0

’09

57.6

’10

122.9

’11

104.3

’12

92.0

  *  Beginning with fi scal year 2011, the accounting policy for naphtha resale in the Chemicals segment was changed. This change is applied retroactively to net sales for fi scal 

years 2008 through 2010. 

 **  The “Critical Care” segment was added in fi scal 2012, in which results of ZOLL Medical Corporation are reported.

4

Asahi Kasei     Annual Report 2013

Overview

Consolidated Financial Highlights
Asahi Kasei Corporation and consolidated subsidiaries

Overview of fi scal 2012 results

(cid:129)  Net sales increased by 5.9% from a year ago to ¥1,666.6 billion, with strong performance in the Homes segment and 

pharmaceutical products in the Health Care segment, as well as the addition of the Critical Care segment due to 
consolidation of ZOLL Medical Corporation in April 2012.

(cid:129)  Operating income decreased by 11.8% from a year ago to ¥92.0 billion with deteriorating market conditions in the 

Electronics segment and monomer products in the Chemicals segment. 

(cid:129)  Total assets increased by ¥389.6 billion from a year ago to ¥1,800.2 billion with increased intangible assets due to the 

acquisition of ZOLL Medical Corporation and an increase in investment securities largely due to higher fair market value.

(cid:129)  Interest-bearing debt increased by ¥197.3 billion from a year ago to ¥381.4 billion due to borrowings, etc., to fi nance the 

acquisition of ZOLL Medical Corporation.

Net income
(¥ billion)

¥53.7 billion

Total assets
(¥ billion)

¥1,800.2 billion

FY

Net income

ROE

’08

4.7

0.7%

’09

 25.3

4.1%

’10

60.3

’11

55.8

’12

53.7

FY (end)

’08

’09

’10

’11

’12

Total assets

1,379.3 

1,368.9 

1,425.9 

1,410.6 

1,800.2 

9.3%

8.1%

7.1%

ROA

0.3%

1.8%

4.3%

3.9%

3.3%

Net worth***
(¥ billion)

¥812.1 billion

Interest-bearing debt
(¥ billion)

¥381.4 billion

FY (end)

’08

’09

’10

’11

’12

FY (end)

Net worth***

603.8

633.3

663.6

706.8

812.1 

Interest-bearing debt

Net worth/total assets

43.8%

46.3%

46.5%

50.1%

45.1%

D/E ratio

’08

315.6

0.52

’09

264.6

0.42

’10

253.9

0.38

’11

184.1

0.26

’12

381.4

0.47

Free cash fl ows
(¥ billion)

¥(152.5) billion

Net income per share
(¥)

¥38.43

FY

Free cash flows

’08

(66.9)

’09

69.1

’10

69.3

’11

51.8

’12

(152.5)

FY

Net income per share

’08

3.39

’09

’10

’11

’12

18.08

43.11

39.89

38.43 

*** Net assets less minority interest.

Asahi Kasei     Annual Report 2013

5

To Our Shareholders

Taketsugu Fujiwara, President (left), Ichiro Itoh, Chairman (right)

In accordance with our Group Mission of contributing to life 

opportunities in emerging changes in the operating climate. 

and living for people around the world, and our Group Vision 

To achieve our objectives we will continue to concentrate 

of enabling living in health and comfort and harmony with 

management resources on the fi elds of the environment & 

the natural environment, we are working to create new value 

energy, residential living, and health care, “Creating for 

for society, taking the lead in achieving solutions to the 

Tomorrow” by swiftly adapting to changes in society with 

world’s problems, as we fulfi ll our corporate social 

measures that span across business units. We are also 

responsibility through the pursuit of sustainable growth. 

reinforcing our operational base through a group-wide effort 

  Although there remain risks of instability in the global 

to improve our earnings structure.

economy due to the European sovereign debt crisis and 

  Although we can expect further changes in the business 

slowing growth in emerging economies, the overall operating 

climate, we will continue to contribute to society by acting 

climate shows positive signs with the considerable weakening 

with sincerity, taking challenges, and creating new value with 

of the Japanese yen, the Nikkei stock average up, and fi rm 

our Group Mission and Group Vision as our unchanging guide.

consumer spending thanks to the Japanese government’s 

pro-growth policies, as well as revival of the US economy due 

September 2013

to the shale gas revolution. 

  Under our fi ve-year strategic management initiative “For 

Tomorrow 2015,” we are expanding world-leading businesses 

and promoting businesses that create new value for society. 

We are now focused on obtaining performance results from 

Ichiro Itoh
Chairman

Taketsugu Fujiwara
President

the strategic actions taken, while fi nding new businesses 

6

Asahi Kasei     Annual Report 2013

Management Strategy

Strategic Management Initiative

“For Tomorrow 2015” (FY 2011–2015)

Leveraging our diversifi ed strengths, we will offer new value from the perspectives of living in 

health and comfort and harmony with the natural environment by “Creating for Tomorrow.”

    Expansion of world-leading businesses

Creation of new value for society

Focused and proactive global development to 
build market leadership in growing markets.

Chemicals: 

Acrylonitrile (AN)

Synthetic rubber for fuel-effi cient tires (S-SBR) 

Fibers: 

Bemberg™ cupro fi ber, 

Roica™ elastic polyurethane fi lament

Electronics:

Hipore™ lithium-ion battery separator, LSIs, 

Sunfort™ photosensitive dry fi lm

Health Care: 

Planova™ virus removal fi lters, 

Hemodialysis

Meeting emerging social needs for “living in health and 
comfort” and “harmony with the natural environment” 
in the following three fi elds of focus through collabora-
tion among different business units.

Environment & Energy: Leveraging diverse technology to 
create a future in harmony with the natural environment
(Hipore™ lithium-ion battery separator, LSIs, Microza™ hollow-fi ber 
fi ltration membranes, Neoma™ and Jupii™ phenolic foam insulation 
panels, etc.)

Residential Living: Providing comfortable living to more cus-
tomers, more quickly
(Order-built homes, real-estate business, remodeling, Hebel™ auto-
claved aerated concrete, etc.)

Health Care: Providing unique products and technologies for 
a lively society of health and longevity
(Teribone™ osteoporosis drug, hemodialysis, etc.)

Creation of new businesses is advanced with
 “For Tomorrow” projects in each of these three fi elds.

Financial targets

FY 2011– 2015
Long-term investment 
¥1 trillion

New operations, M&A,
intermittent expansion of
existing businesses
¥450 billion

Investment in 
existing businesses 
¥550 billion

Progressing toward 
¥200 billion of 
operating income
after FY 2015

¥20000.00 b
¥200.0 billion

Operating income

¥122.9 billion

¥104.3 billion

¥92.0 billion

¥130.0 billion
(record high)

¥160.0 billion

FY

2010

2011

2012

2013 (forecast)

2015 (outlook)

Target

Asahi Kasei     Annual Report 2013

7

 
 
 
 
 
 
 
 
Interview with the President

Actions taken for growth are bearing fruit,
we’re aiming for record-high operating 
income in fi scal 2013

During the two years we’ve been implementing our “For Tomorrow 

2015” strategic management initiative, the economic environment has 

changed dramatically. Rather than causing us to change course, these 

circumstances have only revalidated our basic strategy. We are 

returning to growth from fi scal 2013 onward, with the strategic actions 

taken thus far making solid contributions to operating income.

We will continue to accelerate actions for growth leveraging our 

diverse operating portfolio and unmatched ability to adapt to changes.

Taketsugu Fujiwara, President

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

Your operating income target is ¥200 billion, but fi scal 2012 operating income was only 
¥92.0 billion. What caused this?

Have you considered changing your plans?

One of your business strategies is “expansion of world-leading businesses.” How is it 
progressing so far? What are you planning next?

How about your other business strategy, “creation of new value for society”?

What is the outlook for your overall health care sector, including synergy among critical 
care, pharmaceuticals, and medical devices?

How do you see the effects of the Japanese government’s growth policies?

What is your outlook for fi scal 2013?

What is your dividend policy?

8

Asahi Kasei     Annual Report 2013

Management Strategy

Q1

Your operating income target is ¥200 billion, 
but fi scal 2012 operating income was only 
¥92.0 billion. What caused this?

‘

The economic environment changed dramatically 
after we formulated “For Tomorrow 2015,” and our 
global businesses struggled. On the other hand, our 
domestic businesses such as homes have thrived, 
and we are growing in health care as an area of 
strategic growth. We have also launched a project 
to heighten earnings, and expect to return to 
growth from fi scal 2013 onward.

In fi scal 2012, our global businesses such as monomer 
products among chemicals and also electronics struggled due 
to the strong yen through the fi rst three quarters, sluggish 
overall global demand, and a slowdown in China and other 
emerging economies. On the other hand, domestic businesses 
performed well, with homes achieving record-high sales, 
operating income, and orders for the second year in a row, 
and solid growth continuing for new pharmaceuticals. 
Meanwhile, critical care, which we entered with our April 
2012 acquisition of ZOLL Medical Corporation, grew as 
expected.

While the result was lower operating income on higher 
sales, we made steady progress in sowing the seeds of future 
growth in accordance with our basic strategy of “For 

’

Tomorrow 2015.” We also launched a streamlining project to 
obtain an improved profi t structure which will enhance our 
ability to weather economic downturns. By gaining greater 
effi ciency and productivity throughout the Asahi Kasei Group, 
we are targeting cost reductions of at least ¥10 billion in fi scal 
2013, increasing to at least ¥20 billion by fi scal 2015.

Q2

Have you considered changing your plans?

‘

We are not changing course, but further advancing 

actions for growth that leverage our strengths. ’

Nothing that happened gives us any reason to change our 
basic strategy, and we remain committed to achieving our 
target of ¥200 billion in operating income. Nevertheless, 
considering the situation in electronics where swift response 
to changes in the market structure is required, and in 
chemicals where recovery of demand in Asia is lagging, we 
recognize that this is a challenging target to achieve. Reaching 
this level of operating income will entail further leveraging of 
our diverse operating portfolio and unmatched ability to 
adapt to changes as we continue to accelerate actions under 
our growth strategy.

Performance of homes business

Record-high results two years running, with growth centered on order-built homes

Product strengths

(cid:34)(cid:85)(cid:83)(cid:73)(cid:78)(cid:69)(cid:83)(cid:83)(cid:0)(cid:67)(cid:76)(cid:73)(cid:77)(cid:65)(cid:84)(cid:69)(cid:0)(cid:84)(cid:72)(cid:82)(cid:79)(cid:85)(cid:71)(cid:72)(cid:0)(cid:38)(cid:57)(cid:0)(cid:18)(cid:16)(cid:17)(cid:18)

(cid:115)(cid:0)(cid:40)(cid:73)(cid:71)(cid:72)(cid:13)(cid:69)(cid:78)(cid:68)(cid:0)(cid:85)(cid:82)(cid:66)(cid:65)(cid:78)(cid:0)(cid:72)(cid:79)(cid:77)(cid:69)(cid:83)(cid:0)

(cid:8)(cid:68)(cid:85)(cid:82)(cid:65)(cid:66)(cid:73)(cid:76)(cid:73)(cid:84)(cid:89)(cid:12)(cid:0)(cid:69)(cid:65)(cid:82)(cid:84)(cid:72)(cid:81)(cid:85)(cid:65)(cid:75)(cid:69)(cid:15)(cid:70)(cid:73)(cid:82)(cid:69)(cid:0)
(cid:82)(cid:69)(cid:83)(cid:73)(cid:83)(cid:84)(cid:65)(cid:78)(cid:67)(cid:69)(cid:9)

(cid:115)(cid:0)(cid:44)(cid:73)(cid:70)(cid:69)(cid:83)(cid:84)(cid:89)(cid:76)(cid:69)(cid:0)(cid:80)(cid:82)(cid:79)(cid:80)(cid:79)(cid:83)(cid:65)(cid:76)(cid:83)(cid:0)(cid:84)(cid:72)(cid:65)(cid:84)(cid:0)(cid:77)(cid:69)(cid:69)(cid:84)(cid:0)

(cid:69)(cid:77)(cid:69)(cid:82)(cid:71)(cid:73)(cid:78)(cid:71)(cid:0)(cid:83)(cid:79)(cid:67)(cid:73)(cid:65)(cid:76)(cid:0)(cid:78)(cid:69)(cid:69)(cid:68)(cid:83)

(cid:115)(cid:0)(cid:40)(cid:73)(cid:83)(cid:84)(cid:79)(cid:82)(cid:73)(cid:67)(cid:65)(cid:76)(cid:76)(cid:89)(cid:0)(cid:76)(cid:79)(cid:87)(cid:0)(cid:77)(cid:79)(cid:82)(cid:84)(cid:71)(cid:65)(cid:71)(cid:69)(cid:0)(cid:82)(cid:65)(cid:84)(cid:69)(cid:83)
(cid:115)(cid:0)(cid:37)(cid:88)(cid:80)(cid:65)(cid:78)(cid:68)(cid:69)(cid:68)(cid:0)(cid:77)(cid:79)(cid:82)(cid:84)(cid:71)(cid:65)(cid:71)(cid:69)(cid:0)(cid:84)(cid:65)(cid:88)(cid:0)(cid:68)(cid:69)(cid:68)(cid:85)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)

(cid:35)(cid:79)(cid:85)(cid:78)(cid:84)(cid:69)(cid:82)(cid:73)(cid:78)(cid:71)(cid:0)(cid:77)(cid:65)(cid:82)(cid:75)(cid:69)(cid:84)(cid:0)(cid:67)(cid:79)(cid:78)(cid:84)(cid:82)(cid:65)(cid:67)(cid:13)
(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:65)(cid:70)(cid:84)(cid:69)(cid:82)(cid:0)(cid:67)(cid:79)(cid:78)(cid:83)(cid:85)(cid:77)(cid:80)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:84)(cid:65)(cid:88)(cid:0)
(cid:82)(cid:73)(cid:83)(cid:69)(cid:12)(cid:0)(cid:69)(cid:88)(cid:80)(cid:65)(cid:78)(cid:68)(cid:73)(cid:78)(cid:71)(cid:0)(cid:72)(cid:79)(cid:85)(cid:83)(cid:73)(cid:78)(cid:71)(cid:13)
(cid:82)(cid:69)(cid:76)(cid:65)(cid:84)(cid:69)(cid:68)(cid:0)(cid:79)(cid:80)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:83)(cid:0)(cid:84)(cid:79)(cid:0)(cid:69)(cid:88)(cid:84)(cid:69)(cid:78)(cid:68)(cid:0)
(cid:83)(cid:84)(cid:65)(cid:66)(cid:76)(cid:69)(cid:0)(cid:71)(cid:82)(cid:79)(cid:87)(cid:84)(cid:72)(cid:0)(cid:65)(cid:83)(cid:0)(cid:65)(cid:0)(cid:80)(cid:73)(cid:76)(cid:76)(cid:65)(cid:82)(cid:0)(cid:79)(cid:70)(cid:0)
(cid:69)(cid:65)(cid:82)(cid:78)(cid:73)(cid:78)(cid:71)(cid:83)

(¥ billion)
500

400

300

200

100

0

Remodeling

Real estate

Order-built homes

(cid:35)(cid:79)(cid:83)(cid:84)(cid:0)(cid:82)(cid:69)(cid:68)(cid:85)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:73)(cid:78)(cid:0)
(cid:79)(cid:82)(cid:68)(cid:69)(cid:82)(cid:13)(cid:66)(cid:85)(cid:73)(cid:76)(cid:84)(cid:0)(cid:72)(cid:79)(cid:77)(cid:69)(cid:83)(cid:12)(cid:0)
(cid:69)(cid:88)(cid:80)(cid:65)(cid:78)(cid:83)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)
(cid:72)(cid:79)(cid:85)(cid:83)(cid:73)(cid:78)(cid:71)(cid:13)(cid:82)(cid:69)(cid:76)(cid:65)(cid:84)(cid:69)(cid:68)(cid:0)(cid:79)(cid:80)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:83)

FY

2005

Net sales

404.5

Operating
income

28.2

2010

409.2

36.5

2011

452.0

46.3

2012

486.2

54.3

2013 (forecast)

526.0

60.0

Asahi Kasei     Annual Report 2013

9

 
Q3

One of your business strategies is “expansion of 
world-leading businesses.” How is it progressing 
so far? What are you planning next?

‘

We have steadily advanced investments in line with 
our strategy. Several new plants have started up, 
and will contribute to earnings.

For acrylonitrile (AN), in which we have established the 
leading position in Asia, we started commercial operation of a 
new plant in Thailand in January 2013 and a new line in 
Korea in February 2013, enhancing the cost competitiveness 
of our production infrastructure. In Singapore, we started 
commercial operation of the fi rst line of a new plant for 
synthetic rubber for fuel-effi cient tires (S-SBR) in April 2013, 
and are constructing a second line for start-up in the fi rst half 
of 2015. We are also studying the construction of an 
additional overseas plant for S-SBR as we proactively expand 
production capacity to meet rapidly growing demand. 

’

Nobeoka, Miyazaki, Japan, we are expanding our plant for 
Bemberg™ cupro fi ber. We are also reinforcing our overseas 
processing facilities for Hipore™ lithium-ion battery (LIB) 
separator, with market growth forecasted in automotive 
applications, and our second Chinese plant for Sunfort™ 
photosensitive dry fi lm will soon begin operation, meeting 
growing demand in smartphone and tablet PC applications. 
These measures for expansion of globally competitive 
businesses in accordance with our strategy will begin 
contributing to earnings in fi scal 2013.

Q4

How about your other business strategy, 
“creation of new value for society”?

‘

We made a full-fl edged entry into the critical care 
business. We are making concerted investments in 
all three of our strategic fi elds, with an emphasis on 
health care.

’

In November 2012 we started commercial operation of a 

new plant in Thailand for spunbond nonwovens for 
disposable diapers and other hygienic products, and in 

Our strategic expansion in the health care sector took a major 
step forward in April 2012 as we entered the critical care 
business with our ¥183 billion acquisition of ZOLL Medical 

Expansion of world-leading businesses

Acrylonitrile (AN)
Production sites

S-SBR (synthetic rubber for fuel-effi cient tires)
Four essential characteristics of fuel-effi cient tires

Korea 
560,000 tons/year

Japan

Kawasaki
 150,000 tons/year
Mizushima
 300,000 tons/year

Middle East 
200,000 tons/year
(under study)

Thailand 
200,000 tons/year

fuel-
efficiency

continuous
polymerization

abrasion
resistance

good 
wet grip

batch
polymerization

handling
stability

(cid:47)(cid:86)(cid:69)(cid:82)(cid:83)(cid:69)(cid:65)(cid:83)(cid:0)(cid:69)(cid:88)(cid:80)(cid:65)(cid:78)(cid:83)(cid:73)(cid:79)(cid:78)(cid:0)(cid:80)(cid:76)(cid:65)(cid:78)

Singapore: 
   1st line   – 50,000 tons/year (started up in April 2013)
   2nd line  – 50,000 tons/year (start-up scheduled for first half 2015) 
New plant at 2nd site overseas: under consideration 

(cid:115)(cid:0)(cid:45)(cid:65)(cid:84)(cid:69)(cid:82)(cid:73)(cid:65)(cid:76)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:33)(cid:34)(cid:51)(cid:0)(cid:82)(cid:69)(cid:83)(cid:73)(cid:78)(cid:0)(cid:85)(cid:83)(cid:69)(cid:68)(cid:0)(cid:73)(cid:78)(cid:0)(cid:65)(cid:85)(cid:84)(cid:79)(cid:77)(cid:79)(cid:84)(cid:73)(cid:86)(cid:69)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:69)(cid:76)(cid:69)(cid:67)(cid:84)(cid:82)(cid:79)(cid:78)(cid:73)(cid:67)(cid:0)

(cid:65)(cid:80)(cid:80)(cid:76)(cid:73)(cid:67)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:83)(cid:12)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:65)(cid:67)(cid:82)(cid:89)(cid:76)(cid:73)(cid:67)(cid:0)(cid:70)(cid:73)(cid:66)(cid:69)(cid:82)(cid:0)(cid:85)(cid:83)(cid:69)(cid:68)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:77)(cid:79)(cid:73)(cid:83)(cid:84)(cid:85)(cid:82)(cid:69)(cid:0)(cid:65)(cid:66)(cid:83)(cid:79)(cid:82)(cid:66)(cid:73)(cid:78)(cid:71)(cid:15)(cid:72)(cid:69)(cid:65)(cid:84)(cid:0)
(cid:71)(cid:69)(cid:78)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:78)(cid:71)(cid:0)(cid:67)(cid:76)(cid:79)(cid:84)(cid:72)(cid:73)(cid:78)(cid:71)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:67)(cid:65)(cid:82)(cid:66)(cid:79)(cid:78)(cid:0)(cid:70)(cid:73)(cid:66)(cid:69)(cid:82)(cid:0)(cid:80)(cid:82)(cid:79)(cid:68)(cid:85)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)

(cid:115)(cid:0)(cid:50)(cid:69)(cid:73)(cid:78)(cid:70)(cid:79)(cid:82)(cid:67)(cid:73)(cid:78)(cid:71)(cid:0)(cid:67)(cid:79)(cid:83)(cid:84)(cid:13)(cid:67)(cid:79)(cid:77)(cid:80)(cid:69)(cid:84)(cid:73)(cid:84)(cid:73)(cid:86)(cid:69)(cid:0)(cid:80)(cid:82)(cid:79)(cid:68)(cid:85)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:73)(cid:78)(cid:70)(cid:82)(cid:65)(cid:83)(cid:84)(cid:82)(cid:85)(cid:67)(cid:84)(cid:85)(cid:82)(cid:69)(cid:0)
(cid:84)(cid:72)(cid:82)(cid:79)(cid:85)(cid:71)(cid:72)(cid:0)(cid:83)(cid:84)(cid:65)(cid:82)(cid:84)(cid:13)(cid:85)(cid:80)(cid:0)(cid:79)(cid:70)(cid:0)(cid:80)(cid:82)(cid:79)(cid:80)(cid:65)(cid:78)(cid:69)(cid:13)(cid:80)(cid:82)(cid:79)(cid:67)(cid:69)(cid:83)(cid:83)(cid:0)(cid:80)(cid:76)(cid:65)(cid:78)(cid:84)(cid:0)(cid:73)(cid:78)(cid:0)(cid:52)(cid:72)(cid:65)(cid:73)(cid:76)(cid:65)(cid:78)(cid:68)

(cid:115)(cid:0)(cid:35)(cid:65)(cid:80)(cid:84)(cid:85)(cid:82)(cid:73)(cid:78)(cid:71)(cid:0)(cid:71)(cid:82)(cid:79)(cid:87)(cid:73)(cid:78)(cid:71)(cid:0)(cid:68)(cid:69)(cid:77)(cid:65)(cid:78)(cid:68)(cid:0)(cid:69)(cid:83)(cid:80)(cid:69)(cid:67)(cid:73)(cid:65)(cid:76)(cid:76)(cid:89)(cid:0)(cid:73)(cid:78)(cid:0)(cid:33)(cid:83)(cid:73)(cid:65)

(cid:115)(cid:0)(cid:45)(cid:65)(cid:84)(cid:69)(cid:82)(cid:73)(cid:65)(cid:76)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:84)(cid:82)(cid:69)(cid:65)(cid:68)(cid:0)(cid:79)(cid:70)(cid:0)(cid:70)(cid:85)(cid:69)(cid:76)(cid:13)(cid:69)(cid:70)(cid:70)(cid:73)(cid:67)(cid:73)(cid:69)(cid:78)(cid:84)(cid:0)(cid:84)(cid:73)(cid:82)(cid:69)(cid:83)

(cid:115)(cid:0)(cid:45)(cid:65)(cid:78)(cid:85)(cid:70)(cid:65)(cid:67)(cid:84)(cid:85)(cid:82)(cid:73)(cid:78)(cid:71)(cid:0)(cid:86)(cid:65)(cid:76)(cid:85)(cid:69)(cid:13)(cid:65)(cid:68)(cid:68)(cid:69)(cid:68)(cid:0)(cid:80)(cid:82)(cid:79)(cid:68)(cid:85)(cid:67)(cid:84)(cid:83)(cid:0)(cid:87)(cid:73)(cid:84)(cid:72)(cid:0)(cid:65)(cid:68)(cid:86)(cid:65)(cid:78)(cid:67)(cid:69)(cid:68)(cid:0)

performance through continuous polymerization process 
utilizing unique technology

(cid:115)(cid:0)(cid:37)(cid:88)(cid:80)(cid:65)(cid:78)(cid:68)(cid:73)(cid:78)(cid:71)(cid:0)(cid:79)(cid:86)(cid:69)(cid:82)(cid:83)(cid:69)(cid:65)(cid:83)(cid:0)(cid:84)(cid:79)(cid:0)(cid:77)(cid:69)(cid:69)(cid:84)(cid:0)(cid:71)(cid:82)(cid:79)(cid:87)(cid:73)(cid:78)(cid:71)(cid:0)(cid:68)(cid:69)(cid:77)(cid:65)(cid:78)(cid:68)(cid:0)(cid:68)(cid:85)(cid:69)(cid:0)(cid:84)(cid:79)(cid:0)(cid:76)(cid:65)(cid:66)(cid:69)(cid:76)(cid:73)(cid:78)(cid:71)(cid:0)

requirements

10 Asahi Kasei     Annual Report 2013

 
Management Strategy

Corporation, a major US manufacturer of devices and systems 
for acute critical care. ZOLL’s fastest-growing product, the 
LifeVest™ wearable defi brillator on the market in the US and 
Europe, is expanding at around 50% per year. In July 2013, 
ZOLL’s Japanese subsidiary Asahi Kasei ZOLL Medical received 
regulatory approval to market the LifeVest™ in Japan. In 
pharmaceuticals, we are advancing a global Phase III clinical 
study for Recomodulin™ anticoagulant, and in medical devices 
we are reinforcing overseas operations for artifi cial kidneys.
In the fi eld of residential living, we constructed a 
demonstration house called “HH2015” in Fuji, Shizuoka, 
Japan, incorporating home health care systems and various 
other products and technologies from both within the Asahi 
Kasei Group and outside, and we are utilizing this venue to 
evaluate their practicality and commercial prospects.

In the fi eld of the environment & energy, we are 

constructing a second line for Neoma™ phenolic foam, which 
boasts the world’s highest-level insulation performance for the 
housing market. The ultraviolet light emitting diodes (UV 
LEDs) under development by Crystal IS, Inc., which we 
acquired in 2011, have achieved the world’s highest UV LED 
output, and we are constructing a pilot line in preparation for 
commercialization.

Creation of new value for society

FY 2011–2015

Long-term investment: ¥1 trillion

(cid:115)(cid:0)(cid:48)(cid:69)(cid:82)(cid:70)(cid:79)(cid:82)(cid:77)(cid:73)(cid:78)(cid:71)(cid:0)(cid:83)(cid:84)(cid:82)(cid:65)(cid:84)(cid:69)(cid:71)(cid:73)(cid:67)(cid:0)(cid:73)(cid:78)(cid:86)(cid:69)(cid:83)(cid:84)(cid:77)(cid:69)(cid:78)(cid:84)(cid:83)(cid:0)(cid:87)(cid:72)(cid:73)(cid:76)(cid:69)(cid:0)(cid:77)(cid:65)(cid:73)(cid:78)(cid:84)(cid:65)(cid:73)(cid:78)(cid:73)(cid:78)(cid:71)(cid:0)(cid:70)(cid:73)(cid:78)(cid:65)(cid:78)(cid:67)(cid:73)(cid:65)(cid:76)(cid:0)(cid:72)(cid:69)(cid:65)(cid:76)(cid:84)(cid:72)
(cid:115)(cid:0)(cid:45)(cid:65)(cid:75)(cid:73)(cid:78)(cid:71)(cid:0)(cid:69)(cid:70)(cid:70)(cid:69)(cid:67)(cid:84)(cid:73)(cid:86)(cid:69)(cid:0)(cid:85)(cid:83)(cid:69)(cid:0)(cid:79)(cid:70)(cid:0)(cid:99)(cid:18)(cid:21)(cid:16)(cid:0)(cid:66)(cid:73)(cid:76)(cid:76)(cid:73)(cid:79)(cid:78)(cid:0)(cid:82)(cid:69)(cid:77)(cid:65)(cid:73)(cid:78)(cid:73)(cid:78)(cid:71)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:78)(cid:69)(cid:87)(cid:0)(cid:79)(cid:80)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:83)(cid:12)(cid:0)(cid:45)(cid:6)(cid:33)(cid:12)(cid:0)
(cid:0)(cid:0)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:73)(cid:78)(cid:84)(cid:69)(cid:82)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:78)(cid:84)(cid:0)(cid:69)(cid:88)(cid:80)(cid:65)(cid:78)(cid:83)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:69)(cid:88)(cid:73)(cid:83)(cid:84)(cid:73)(cid:78)(cid:71)(cid:0)(cid:66)(cid:85)(cid:83)(cid:73)(cid:78)(cid:69)(cid:83)(cid:83)(cid:69)(cid:83)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:70)(cid:85)(cid:82)(cid:84)(cid:72)(cid:69)(cid:82)(cid:0)(cid:66)(cid:85)(cid:83)(cid:73)(cid:78)(cid:69)(cid:83)(cid:83)(cid:0)(cid:71)(cid:82)(cid:79)(cid:87)(cid:84)(cid:72)

(cid:36)(cid:69)(cid:67)(cid:73)(cid:83)(cid:73)(cid:79)(cid:78)(cid:83)(cid:0)(cid:65)(cid:68)(cid:79)(cid:80)(cid:84)(cid:69)(cid:68)(cid:0)(cid:68)(cid:85)(cid:82)(cid:73)(cid:78)(cid:71)(cid:0)(cid:38)(cid:57)(cid:0)(cid:18)(cid:16)(cid:17)(cid:17)– (cid:18)(cid:16)(cid:17)(cid:18)

(cid:115)(cid:0)(cid:33)(cid:67)(cid:81)(cid:85)(cid:73)(cid:83)(cid:73)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:58)(cid:47)(cid:44)(cid:44)(cid:0)
(cid:115)(cid:0)(cid:33)(cid:67)(cid:81)(cid:85)(cid:73)(cid:83)(cid:73)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:35)(cid:82)(cid:89)(cid:83)(cid:84)(cid:65)(cid:76)(cid:0)(cid:41)(cid:51)
(cid:115)(cid:0)(cid:35)(cid:79)(cid:78)(cid:83)(cid:84)(cid:82)(cid:85)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:80)(cid:73)(cid:76)(cid:79)(cid:84)(cid:0)(cid:76)(cid:73)(cid:78)(cid:69)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:53)(cid:54)(cid:0)(cid:44)(cid:37)(cid:36)(cid:83)
(cid:115)(cid:0)(cid:37)(cid:83)(cid:84)(cid:65)(cid:66)(cid:76)(cid:73)(cid:83)(cid:72)(cid:77)(cid:69)(cid:78)(cid:84)(cid:0)(cid:79)(cid:70)(cid:0)(cid:74)(cid:79)(cid:73)(cid:78)(cid:84)(cid:0)(cid:86)(cid:69)(cid:78)(cid:84)(cid:85)(cid:82)(cid:69)(cid:0)(cid:70)(cid:79)(cid:82)
(cid:0)(cid:0) (cid:76)(cid:73)(cid:84)(cid:72)(cid:73)(cid:85)(cid:77)(cid:0)(cid:73)(cid:79)(cid:78)(cid:0)(cid:67)(cid:65)(cid:80)(cid:65)(cid:67)(cid:73)(cid:84)(cid:79)(cid:82)(cid:83)(cid:0)(cid:8)(cid:44)(cid:41)(cid:35)(cid:83)(cid:9)

Total approx. ¥200 billion

(cid:46)(cid:69)(cid:87)(cid:0)(cid:79)(cid:80)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:83)(cid:12)(cid:0)(cid:45)(cid:6)(cid:33)(cid:12)
(cid:73)(cid:78)(cid:84)(cid:69)(cid:82)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:78)(cid:84)(cid:0)(cid:69)(cid:88)(cid:80)(cid:65)(cid:78)(cid:83)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)
(cid:69)(cid:88)(cid:73)(cid:83)(cid:84)(cid:73)(cid:78)(cid:71)(cid:0)(cid:66)(cid:85)(cid:83)(cid:73)(cid:78)(cid:69)(cid:83)(cid:83)(cid:69)(cid:83)
(cid:99)(cid:20)(cid:21)(cid:16)(cid:0)(cid:66)(cid:73)(cid:76)(cid:76)(cid:73)(cid:79)(cid:78)

R
e
s
o
u

r

c

e

s

f

o

r

f

u

r

t

h

(cid:38)(cid:57)(cid:0)(cid:18)(cid:16)(cid:17)(cid:19)
(cid:79)(cid:78)(cid:87)(cid:65)(cid:82)(cid:68)(cid:83)

(cid:38)(cid:57)(cid:0)(cid:18)(cid:16)(cid:17)(cid:19)
(cid:79)(cid:78)(cid:87)(cid:65)(cid:82)(cid:68)(cid:83)

e

r

g

r

o

w

t

h

(cid:36)(cid:69)(cid:67)(cid:73)(cid:83)(cid:73)(cid:79)(cid:78)(cid:83)(cid:0)(cid:65)(cid:68)(cid:79)(cid:80)(cid:84)(cid:69)(cid:68)(cid:0)(cid:68)(cid:85)(cid:82)(cid:73)(cid:78)(cid:71)(cid:0)(cid:38)(cid:57)(cid:0)(cid:18)(cid:16)(cid:17)(cid:17)–(cid:18)(cid:16)(cid:17)(cid:18)

(cid:115)(cid:0)(cid:51)(cid:69)(cid:67)(cid:79)(cid:78)(cid:68)(cid:0)(cid:76)(cid:73)(cid:78)(cid:69)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:51)(cid:13)(cid:51)(cid:34)(cid:50)(cid:0)(cid:73)(cid:78)(cid:0)(cid:51)(cid:73)(cid:78)(cid:71)(cid:65)(cid:80)(cid:79)(cid:82)(cid:69)
(cid:115)(cid:0)(cid:35)(cid:65)(cid:80)(cid:65)(cid:67)(cid:73)(cid:84)(cid:89)(cid:0)(cid:73)(cid:78)(cid:67)(cid:82)(cid:69)(cid:65)(cid:83)(cid:69)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:73)(cid:78)(cid:83)(cid:85)(cid:76)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)
(cid:0)(cid:0)(cid:0)(cid:80)(cid:65)(cid:78)(cid:69)(cid:76)(cid:83)
(cid:115)(cid:0)(cid:35)(cid:65)(cid:80)(cid:65)(cid:67)(cid:73)(cid:84)(cid:89)(cid:0)(cid:73)(cid:78)(cid:67)(cid:82)(cid:69)(cid:65)(cid:83)(cid:69)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:34)(cid:69)(cid:77)(cid:66)(cid:69)(cid:82)(cid:71)(cid:152)

Total approx. ¥200 billion

(cid:41)(cid:78)(cid:86)(cid:69)(cid:83)(cid:84)(cid:77)(cid:69)(cid:78)(cid:84)(cid:0)(cid:73)(cid:78)
(cid:69)(cid:88)(cid:73)(cid:83)(cid:84)(cid:73)(cid:78)(cid:71)(cid:0)(cid:66)(cid:85)(cid:83)(cid:73)(cid:78)(cid:69)(cid:83)(cid:83)(cid:69)(cid:83)
(cid:99)(cid:21)(cid:21)(cid:16)(cid:0)(cid:66)(cid:73)(cid:76)(cid:76)(cid:73)(cid:79)(cid:78)

Asahi Kasei     Annual Report 2013

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q5

What is the outlook for your overall health care 
sector, including synergy among critical care, 
pharmaceuticals, and medical devices?

‘

Asahi Kasei has always fl exibly transformed its 
business portfolio. We aim to develop health care as a 
major pillar of business, with synergy among our 
different health care operations.

In 2012 we established a Health Care Council to create 
synergies among critical care, pharmaceuticals and medical 
devices. The Council will serve as a forum for sharing know-
how on obtaining regulatory approval and networks of 
contacts at medical institutions, as well as wide-ranging 
discussions on other potential synergies including 
combinations of technology accumulated in the Asahi Kasei 
Group with technology of ZOLL. We plan to build up the 
health care sector as the third major pillar of earnings 
together with chemicals and homes.

’

Scale-up of Health Care sector

Scale-up of Health Care sector as a major pillar of business

(cid:115)(cid:0)(cid:37)(cid:88)(cid:80)(cid:65)(cid:78)(cid:83)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:44)(cid:73)(cid:70)(cid:69)(cid:54)(cid:69)(cid:83)(cid:84)(cid:152)(cid:0)
wearable defibrillator
(cid:115)(cid:0)(cid:51)(cid:89)(cid:78)(cid:69)(cid:82)(cid:71)(cid:89)(cid:0)(cid:87)(cid:73)(cid:84)(cid:72)(cid:73)(cid:78)(cid:0)(cid:40)(cid:69)(cid:65)(cid:76)(cid:84)(cid:72)(cid:0)

Care sector

Acquisition of ZOLL 

Entry into critical care 
businesses 

(cid:44)(cid:65)(cid:85)(cid:78)(cid:67)(cid:72)(cid:0)(cid:79)(cid:70)(cid:0)(cid:52)(cid:69)(cid:82)(cid:73)(cid:66)(cid:79)(cid:78)(cid:69)(cid:152)(cid:0)
(cid:79)(cid:83)(cid:84)(cid:69)(cid:79)(cid:80)(cid:79)(cid:82)(cid:79)(cid:83)(cid:73)(cid:83)(cid:0)(cid:68)(cid:82)(cid:85)(cid:71)

Critical Care

¥52.1 billion

Health Care

Net sales 
¥116.4 billion

¥119.5 billion

¥133.5 billion

Pharmaceuticals/
medical devices 

FY

2010

2011

2012

2015 (forecast)

2020 (target)

12 Asahi Kasei     Annual Report 2013

Management Strategy

Q6

How do you see the effects of the Japanese 
government’s growth policies?

Q8

What is your dividend policy?

‘

We will obtain further growth by taking advantage of 

the government’s strategy for recovery and growth. ’

The Japanese economy is on the path of recovery thanks to 
correction of the overvalued yen and high expectations for the 
Abe government’s aggressive monetary and fi scal policies. 
I hope increased corporate earnings, higher household 
income, and greater consumer spending will form a virtuous 
circle that drives further economic growth. The “For 
Tomorrow 2015” strategies we formulated in 2011 are in 
perfect alignment with the new government policies. For 
example, the government’s growth strategy, known as the 
“third arrow” of economic policy, emphasizes health care and 
energy—fi elds we identifi ed for the creation of new value for 
society. Additional government measures such as deregulation 
to foster greater competitiveness will provide further impetus 
as we advance our strategy for growth.

Q7

What is your outlook for fi scal 2013?

‘

We will make a major advance toward our “For 
Tomorrow 2015” goals this year, with recovering 
demand, a weaker yen, new plants contributing to 

earnings, and the effect of reduced operating costs.’

Chemicals will enjoy increased sales volumes due to full-
fl edged operation of new plants, and electronics enjoy a 
recovery of sales volumes and the effect of the weaker yen. 
Homes will record increased deliveries thanks to continuing 
growth in orders, and pharmaceuticals will continue to see 
increased sales of new drugs. We also expect cost reductions 
of ¥10 billion or more from our streamlining project in 
procurement, logistics, administration, etc. Taken together, we 
are forecasting increased sales with operating income 
reaching a record high of ¥130 billion.

’

‘

We aim to further enhance corporate value through 
“For Tomorrow 2015,” with a basic standard for 
payout ratio of 30%.

Our basic policy is to strive to continuously increase dividends 
through continuous earnings growth while maintaining an 
appropriate cash reserve based on consolidated fi nancial 
results. Our cash reserve will be used as a source of funds 
required to achieve future earnings growth by expanding 
operations, both through investments in established 
businesses and through strategic investments, including M&A, 
and new business development expenditures in the 
environment & energy, residential living, and health care as 
fi elds of strategic focus under “For Tomorrow 2015.” The 
annual dividend for fi scal 2012 was maintained from the 
previous year at ¥14 per share, and we aim to maintain this 
dividend for fi scal 2013 refl ecting forecasted consolidated 
fi nancial results. We aim to continuously increase dividends by 
expanding earnings under “For Tomorrow 2015,” with a basic 
standard for payout ratio of 30%.

Dividends per share, payout ratio

(¥)
18

15

12

9

6

3

0

FY

Dividends per share,
left scale

(%)
300

150

120

90

60

30

0

’08

10

’09

10

’10

11

’11

14

’12

14

’13

14

(plan)

Payout ratio,
right scale 

295.0% 55.3% 25.5% 35.1% 36.4% 25.4%

(forecast)

Asahi Kasei     Annual Report 2013

13

At a Glance

Chemicals

Fibers

Homes

Construction Materials

P16

P18

P20

P22

Sales composition

41.1 %

Operating income composition*

22.4 %

Net sales (¥ billion) 

6.6 %

3.9 %

29.2 %

53.0 %

3.1 %

3.9 %

¥684.6 billion

¥109.6 billion

¥486.2 billion

¥51.5 billion

FY

’10

’11

699.8

680.1

’12

684.6

FY

’10

’11

108.8

110.8

’12

109.6

FY

’10

’11

409.2

452.0

’12

486.2

FY

’10

47.4

’11

46.1

’12

51.5

Operating income (loss) (¥ billion)

¥22.9 billion

¥4.0 billion

¥54.3 billion

¥4.0 billion

FY

’10

64.4

’11

44.5

9.2%

6.5%

’12

22.9 

3.3%

FY

’10

4.2

’11

3.1

’12

4.0

FY

’10

36.5

’11

46.3

’12

54.3

FY

’10

2.1

’11

1.8

’12

4.0

3.9%

2.8%

3.7%

8.9%

10.3%

11.2%

4.4%

4.0%

7.7%

Operating income

Operating margin

Operating income

Operating margin

Operating income

Operating margin

Operating income

Operating margin

Overview of FY 2012 results

Sales increased, but operating 
income decreased. Terms of 
trade for acrylonitrile and 
other monomer products 
deteriorated. Synthetic rubber 
for fuel-effi cient tires performed 
well, as did coating materials. 

Sales decreased, but operating 
income increased. Sales volume 
of Bemberg™ cupro fi ber 
increased, but Roica™ elastic 
polyurethane fi lament 
struggled in overseas markets.

Both sales and operating 
income increased. Deliveries of 
Hebel Haus™ unit homes and 
Hebel Maison™ apartment 
buildings increased. Real estate 
operations and remodeling 
operations performed well.

Both sales and operating 
income increased. Sales of 
Hebel™ autoclaved aerated 
concrete (AAC) panels were 
fi rm. Foundation systems and 
insulation materials performed 
well.

  *  Not including corporate expenses and eliminations.
  **  The “Critical Care” segment was added in fi scal 2012, in which results of ZOLL Medical Corporation are reported; subject to consolidation from April 27, 2012 to March 31, 2013.
 ***  Operating income before amortization of goodwill and other intangible assets, etc., related to acquisition of ZOLL Medical Corporation.

14 Asahi Kasei     Annual Report 2013

Operations

Electronics

Health Care

Critical Care**

Others

P24

P26

P28

7.9 %

2.8 %

8.0 %

15.5 %

3.1 %

(3.6) %

1.0 %

2.1 %

¥131.1 billion

¥133.5 billion

¥52.1 billion

¥18.0 billion

FY

’10

’11

158.3

146.1

’12

131.1

FY

’10

’11

116.4

119.5

’12

133.5

FY

’10

—

’11

—

’12

52.1

FY

’10

16.0

’11

18.6

’12

18.0

¥2.8 billion

¥15.9 billion

¥(3.7) billion

¥2.2 billion

Gross operating income***
+7.3

Amortization of goodwill and 
other intangible assets, etc.
(11.0)

FY

’10

14.3

’11

6.4

’12

2.8

FY

’10

7.0

’11

8.8

’12

15.9

FY

9.0%

4.4%

2.2%

6.1%

7.4%

11.9%

’10

—

—

’11

—

—

’12

(3.7)

— 

FY

’10

1.7

’11

3.0

’12

2.2

10.7%

16.0%

12.2%

Operating income

Operating margin

Operating income

Operating margin

Operating loss

Operating margin

Operating income

Operating margin

Both sales and operating 
income decreased with lower 
shipment volumes and lower 
sales price due to the generally 
sluggish market.

Both sales and operating 
income increased. Sales of 
Teribone™ osteoporosis drug 
grew smoothly. Sales of 
therapeutic apheresis devices 
were fi rm. 

Operating income from 
LifeVest™ wearable defi brillators 
increased steadily. An operating 
loss resulted as an effect of 
amortization of goodwill and 
other intangible assets, etc., 
amounting to ¥11.0 billion.

Asahi Kasei     Annual Report 2013

15

Operating 
Segments

No. 2 

global share 

No. 1 

share in Asia

1

Acrylonitrile (AN)

2

Synthetic rubber for 
fuel-effi cient tires (S-SBR)

Water-clarifi cation

membrane market

No. 1 

share in US

No. 1 

global share

3

Microza™ UF and MF

4

Ion-exchange membranes and 
electrolysis systems

Chemicals

Major businesses/products

Chemicals and derivative products
Nitric acid, caustic soda, acrylonitrile (AN), styrene, adipic acid, methyl 
methacrylate (MMA), acrylic resin
Polymer products
Stylac™-AS styrene-acrylonitrile, Stylac™-ABS acrylonitrile-butadiene-
styrene, Tenac™ polyacetal, Xyron™ modifi ed polyphenylene ether 
(mPPE), Leona™ nylon 66, Suntec™ polyethylene (PE), synthetic 
rubber and elastomer, polystyrene
Specialty products
Coating materials, latex, Ceolus™ microcrystalline cellulose, explosives, 
explosion-bonded metal clad, Microza™ UF and MF membranes and 
systems, ion-exchange membranes and electrolysis systems, Saran 
Wrap™ cling fi lm, Ziploc™ storage bags, Frosch™ detergent, plastic 
fi lm, sheet, and foam

16 Asahi Kasei     Annual Report 2013

1

2

3

4

Sustained growth in demand for AN is forecasted in the main 
applications of acrylonitrile-butadiene-styrene (ABS) resin and 
acrylic fi ber. We are Asia’s leading AN producer, with a capacity 
of 1.21 million tons per year at our four plants in Japan, Korea, 
and Thailand. By continuing to expand competitive production 
infrastructure utilizing our world-leading catalyst technology, 
we aim to become the largest AN producer in the world.

S-SBR is an essential material for fuel-effi cient tires, a fi eld of 
dramatic demand growth in recent years. Leveraging our tech-
nology which enables safety and lower fuel consumption, we 
will capture demand growth by proactively expanding produc-
tion capacity in Singapore and other overseas locations.

Microza™ fi ltration modules containing unique hollow-fi ber 
membranes are used to purify water and other liquids. 
Demand continues to grow as a solution to water shortage 
and contamination problems, and Microza™ microfi ltration 
(MF) and ultrafi ltration (UF) systems have been adopted at over 
1,000 facilities throughout the world.

Our ion-exchange membranes and membrane-process electrol-
ysis systems are used to produce caustic soda and chlorine by 
electrolyzing brine. With advantages over the conventional 
process including lower energy consumption and elimination of 
the need to use harmful mercury, our world-leading membrane-
process technology has been adopted at over 100 plants in 19 
countries around the world.

Operations

Yuji Kobayashi
President, Asahi Kasei Chemicals 

We are pursuing global growth opportunities in fi elds 

Highlights

(cid:129) Start of commercial operation of new plants for AN and MMA
In January 2013, PTT Asahi Chemical Co., Ltd., an affi liate of Asahi 

Kasei Chemicals in Thailand (owned 48.5% by Asahi Kasei Chemicals, 

48.5% by PTT Public Company Limited, and 3.0% by Marubeni), 

began commercial operation of plants for AN and methyl methacrylate 

(MMA). The new AN plant is the world’s fi rst propane-process plant, 

which uses propane directly as feedstock, and the new MMA plant is 

that make the most of our technological advantage and 

an acetone cyanohydrin (ACH) process plant, which uses byproduct 

optimizing our operational confi guration in line with 

hydrogen cyanide from the AN plant as feedstock. 

the changing management climate, with a focus on 

  The new operation in Thailand marks an important step in the 

strategic expansion of our AN business, together with an expansion of 

our plant in Korea in February 2013, and we are currently studying the 

construction of an AN plant in the Middle East. We will remain 

focused on maximizing earnings from AN as a world-leading business 

by extending production infrastructure in locations with superior 

feedstock availability and market access.

enabling “living in health and comfort” and “harmony 

with the natural environment” throughout our broad 

range of business operations.

“For Tomorrow 2015” Strategies

Through fl exible investment of management resources, we 

are building a business portfolio that will meet society’s 

future needs. 

1. Aiming for leading position in globally competitive 

businesses

(cid:129)  AN: Constructing cost-competitive plants to meet global 

demand growth, aiming for world No. 1 position

AN plant in Thailand 

(cid:129)  S-SBR: Proactive capacity expansion to meet strong demand 

growth in the fuel-effi cient tire market

(cid:129) Completion of new plant for Saran Wrap™
A new plant for Saran Wrap™ in Suzuka, Mie, Japan, was completed 

2. Business expansion in growing markets, particularly in Asia

in May 2012. With fi rm consumer recognition of its superior cling and 

(cid:129)  Performance plastics: Expanding established position in Asian 

barrier performance, Saran Wrap™ has maintained the leading market 

markets through enhanced application development capability 
and global production infrastructure

share in Japan ever since its debut in 1960. Transition to the new plant 

from the previous plant with a history of over 50 years facilitates 

(cid:129)  Water treatment/membrane business: Further reinforcing 

greater productivity and more stringent quality control.

membrane business, expanding operations in China

(cid:129)  Duranate™ HDI-based polyisocyanate: Expanding business in 

the rapidly growing Chinese market

(cid:129)  Health care materials: Major expansion of Ceolus™ 

microcrystalline cellulose in emerging markets, reinforcement 
of acetonitrile supply infrastructure

3. Creation of new businesses and business fi elds as next 

strategic pillars

New plant for Saran Wrap™ in Suzuka

(cid:129)  Establishment and expansion of new businesses in promising 

markets

4. Optimization of petrochemical operations in Japan for 

stable profi tability

Major Projects under Construction

(cid:129) New S-SBR plant in Singapore

(cid:129) New acetonitrile plant in Korea

Asahi Kasei     Annual Report 2013

17

 
 
Five  plants 
around the world 

World’s only 
product of its kind

1

Roica™ spandex

2

Bemberg™ cupro fi ber

A wide range of
innovative
functional
products 

No. 1 

domestic market share

in tire cord

Expanding use in air bags

3

Nonwovens

4

Leona™ nylon 66 fi lament

Fibers

Major businesses/products

Roica™ elastic polyurethane fi lament, 
Bemberg™ cupro fi ber, Eltas™ spunbond, 
Lamous™ artifi cial suede, and other nonwovens, 
Leona™ nylon 66 fi lament

18 Asahi Kasei     Annual Report 2013

1

2

3

4

With excellent stretch and recovery properties, Roica™ elastic polyurethane 
fi lament (spandex/elastane) provides the advanced functionality to meet a 
wide variety of customer needs. It is used for women’s stockings, sportswear, 
diapers, and medical supporters. The global Roica™ supply network includes 
manufacturing plants in Japan, Taiwan, China, Thailand and Germany.

Bemberg™ cupro is a regenerated cellulose fi ber made from cotton linter, 
the short fi bers on cotton seeds. The world’s only manufacturer, we have 
been producing Bemberg™ for over 80 years. Featuring a silk-like smooth 
feel and attractive luster, it is used in applications ranging from high-quality 
suit linings to outerwear, innerwear, sportswear, and beddings. The use of 
Bemberg™ for traditional garments is growing in India and Pakistan.

A new plant for Eltas™ spunbond started up in Thailand in 2012 to meet 
rising demand in diapers and other hygienic product applications, most 
notably in Asia. In addition, we have wide range of other highly functional 
nonwoven products made with advanced and innovative production tech-
nology. Precisé™ is a multifunctional nonwoven fabric with high barrier 
effi ciency used in electronic applications. Bemliese™ is the world’s only 
100% cellulose continuous-fi lament nonwoven. Lamous™ artifi cial suede 
is used for upholstery and automotive interiors.

Leona™ nylon 66 fi lament featuring exceptional strength, light weight, and 
heat resistance, is used as an industrial material, especially in automotive 
applications. In recent years, its use has been expanding in automotive air-
bags and as reinforcement in aircraft tires. Demand for Leona™ fi lament 
continues to grow in recognition of the high quality enabled by the ideal 
manufacturing process of continuous polymerization and direct spinning.

Operations

Toshio Takanashi
President, Asahi Kasei Fibers

Highlights

(cid:129) Expansion of production capacity for Bemberg™
In April 2013 we began construction work to expand production 

facilities for Bemberg™ cupro fi ber in Nobeoka, Miyazaki, Japan. 

Featuring a smooth feel and moisture absorption/release, 

Together with our customers, we are contributing to 

life and living for people around the world by securing 

Bemberg™ is increasingly used 

for traditional garments and 

functional innerwear, especially 

in emerging countries. In order 

the presence of our unique businesses with growth 

to ensure the stable supply of 

potential in world-leading fi elds. 

“For Tomorrow 2015” Strategies

high quality Bemberg™ products 

in line with further growth in the 

global market, we will continue 

to expand production capacity 

while enhancing production 

Enhancing the stable profi t base in our unique established 

infrastructure.

businesses with expansion and growth in world-leading fi elds, 

in accordance with the two perspectives of “harmony with the 

natural environment” and “living in health and comfort.” 

  Creating new businesses and markets by enhancing basic 

and applied technologies with technology collaboration both 

inside and outside the company. 

1. Roica™ elastic polyurethane fi lament

(cid:129)  Establishment of the world-leading brand in fi elds where we 
have superiority in quality and function, in collaboration with 
customers 

Bemberg™ cupro fi ber

(cid:129) Start-up of a new spunbond plant in Thailand
Our new spunbond plant in Thailand started operation in November 

2012 to meet growing demand in the fi eld of hygienic products such 

as disposable diapers in Asian countries. With production located in 

close proximity to market demand, it enables swift response to 

customer needs and stable supply to manufacturers of hygienic 

products from Japan and other countries that are expanding output 

(cid:129)  Securing a presence in growing Asian markets and globally, 

with the plant in Thailand as a key manufacturing base

in Asia.

2. Nonwovens

(cid:129)  Spunbond: Earnings growth in Asia with polypropylene 

spunbond for hygienic products produced at a new plant in 
Thailand, expansion of Precisé™ spunbond nonwovens

(cid:129)  Bemliese™ cupro cellulosic nonwoven: Securing stable 

earnings in the IT fi eld in Asia, expansion in the medical and 
cosmetics fi elds

(cid:129)  Lamous™ artifi cial suede: Steady expansion in Japanese, 

Europe, and US markets for car seat applications, development 
of new applications in industrial fi elds

(cid:129)  Eutec™ oil-water separation fi lter: Establishing niche market 
leadership in oil-water separation, expansion in applications 
with microfi ltration, as well as in the solid-liquid and gas-liquid 
separation fi elds

3. Bemberg™ cupro fi ber

(cid:129)  Expansion in Europe, China, and other overseas markets for 

linings, outerwear, functional apparel, and traditional garments

(cid:129) Production processes innovation

4. Leona™ nylon 66 fi lament

(cid:129)  Stable earnings in tire cord applications

(cid:129) Expansion in air-bag applications

Spunbond plant in Thailand

Asahi Kasei     Annual Report 2013

19

 
Long Life Homes
Earthquake-resistance,

fi re-resistance, durability

Innovative 
lifestyle 
proposals

1

Hebel Haus™

2

Hebel Maison™

Building 
consensus for 
urban renewal

Sustaining
long-term 
satisfaction

3

Atlas™ condominiums

4

Remodeling

Homes

Major businesses/products

Order-built homes operations
(unit homes and apartment buildings)
Hebel Haus™ unit homes, Hebel Maison™ apartments
Real estate–related operations
Management of Hebel Maison™ rental units, Atlas™ condominiums, 
Hebel Town™ housing developments, brokerage of used Hebel 
Haus™ homes
Remodeling
Exterior wall refurbishing, reroofi ng, redesign, interior renovation, solar 
panel installation
Financial and other services
Mortgage fi nancing, etc.

20 Asahi Kasei     Annual Report 2013

1

2

3

4

Our “Long Life Homes” provide long-lasting safety, security, and 
comfort for over 60 years, through a combination of Hebel™ auto-
claved aerated concrete (AAC) panels with our original steel-frame 
structural systems. We offer order-built homes featuring outstand-
ing strength and durability which can withstand earthquake, fi re, 
and typhoon.

Since pioneering the two-generation home, we have created a vari-
ety of new homes tailored to different needs that change over time, 
such as homes with features for living with pets, and homes for a 
family living with their parents and an unmarried sibling. We continue 
to advance innovative proposals that meet urban lifestyle needs.

Our residential development business is centered on Atlas™ series 
condominium buildings, with a focus on replacing older housing 
complexes in urban areas with new condominiums together with 
comprehensive plans for urban renewal, which requires accord for 
rebuilding to be obtained among various stakeholders holding 
ownership rights. The exceptional negotiating skills we have accu-
mulated through experience in the order-built homes business has 
proved to be effective as we advance the process of consensus-
building and planning, providing full support for customers from 
the fi rst step of consideration through fi nal completion. 

Our remodeling services are focused on sustaining long-term satis-
faction for residents. In addition to maintenance-related work, we 
provide innovative value-adding proposals for timely renovation to 
adapt to lifestyle changes such as enlargement, remodeling, and 
installation of solar panels.

Operations

Masahito Hirai
President, Asahi Kasei Homes 

The order-built homes business will be expanded with 

Highlights

(cid:129) Launch of innovative new Hebel Haus™ 
In August 2012 we launched a new Hebel Haus™ product with features 

specifi cally designed for a family living with their parents and an 

unmarried sibling. The new home builds on our established know-how 

as a pioneer in homes for two-generation families, and we will continue 

to leverage this know-how to advance additional new proposals for 

homes with comfort which will be passed down for generations, 

dominant competitiveness as the differentiated market 

including features that provide new value by encouraging 

leader in the fi eld of urban unit homes. Housing-related 

communication between family members, and homes that provide a 

operations will be developed as an array of businesses, 

comfortable living environment for unmarried family members.

building and utilizing their own distinctive strengths.

“For Tomorrow 2015” Strategies

Our focus is on enhancing three-story houses and other 

products which incorporate innovative lifestyle proposals in 

order to secure the leading position in the urban homes 

market. We aim to provide comfortable living to as many 

customers as possible, as quickly as possible, based on our 

commitment to providing fulfi llment in living in a mature 

urban setting. 

1. Houses, apartments

(cid:129)  Establishment of No. 1 position as a differentiated market 
leader with new residential lifestyle proposals that meet 
emerging social needs

(cid:129)  Promotion of community-specifi c proposals to increase market 
share, and reinforcing marketing capabilities in selected urban 
areas of Japan

(cid:129)  Expansion of multi-dwelling homes business

2. Real estate

New Hebel Haus™

Net Sales (Asahi Kasei Homes consolidated)
(¥ billion)

Others

Remodeling

Real estate–related

Order-built homes

Others

Pre-built homes

Order-built homes

1.6
52.5

82.9

1.9
46.3

70.6

72.7

29.9

75.3

32.1

79.3

27.8

88.7

23.7

307.3

282.3

302.1

339.6

367.3 

389.0 

(cid:129)  Reinforcing condominium business based on obtaining accord 

among owners regarding exchange of equivalent value

FY

Net sales

’08

’09

’10

’11

’12*

’13 (forecast)

409.9

389.7

409.2

452.0

486.2

526.0

(cid:129)  Maximizing utilization of land value through brokerage-related 

operations

(cid:129)  Heightening capability to secure tenants

*  Product categories are revised from FY 2012. A portion of sales previously 

included in pre-built homes is now included in order-built homes. Otherwise, sales 
in the previous pre-built homes category are now included in real estate–related.

3. Expansion of housing-related operations

(cid:129)  Expansion of remodeling and renovation work

(cid:129)  Enhancement of the energy-conservation product lineup

Orders Received
(¥ billion)

FY

’08

’09

’10

’11

’12

’13 (forecast)

Orders received 

291.1

306.9

354.5

371.9

412.4

426.0

Asahi Kasei     Annual Report 2013

21

 
No. 1 

World’s top-class
insulation performance

share in Japan

Thermal conductivity of

0.020 WmK

1

Hebel™ autoclaved aerated concrete 
(AAC) panels

2

Neoma™ phenolic foam 
insulation panels

Meeting various 
changing needs

Undamaged
by major earthquakes

3

Eazet™ screw-tip piles

4

BasePack™ column base 
attachment system

Construction 
Materials

Major businesses/products

Hebel™ and Hebel Powerboard™ autoclaved aerated concrete (AAC) panels, 
Neoma™ and Jupii™ phenolic foam insulation panels,  
Eazet™, ATT Column™, and other piling systems, 
BasePack™ column base attachment systems

22 Asahi Kasei     Annual Report 2013

1

2

3

4

Featuring light weight which enables easy installation as well as 
excellent durability, thermal insulation, and fl ame resistance, 
Hebel™ panels are used in various applications ranging from unit 
homes to skyscrapers. Hebel™ panels have maintained the leading 
position in Japan since their market launch in 1967, with continu-
ous R&D and quality improvements.

Neoma™ phenolic foam insulation panels featuring world-leading 
insulation performance are used not only in construction applica-
tions but also for insulation in transportation vehicles. Further 
demand growth is expected due to the Japanese government’s 
announcement of a roadmap toward mandatory energy conserva-
tion standards for homes.

The Eazet™ piling system for small-scale construction enables 
installation in confi ned spaces while generating little noise or 
vibration and no soil for disposal. These advantages make Eazet™ 
suitable not only for home construction, but also increasingly for 
the foundations of mobile phone masts, elevators, and escalators, 
as well as for seismic retrofi tting of existing structures.

The BasePack™ column base attachment system enhances the 
strength of steel-frame buildings by fi rmly attaching steel col-
umns to the concrete foundation. Its exceptional earthquake 
resistance was demonstrated during the Great Hanshin 
Earthquake of 1995 and Great East Japan Earthquake of 2011, 
when no BasePack™ attachments suffered any damage.

Operations

Tomihiro Maeda
President,
Asahi Kasei Construction Materials

Highlights

(cid:129) Expansion of capacity for phenolic foam insulation panels 
In April 2012, Asahi Kasei Construction Materials fi nalized a decision to 

increase production capacity of Neoma™ high-performance phenolic 

foam insulation panels and Jupii™ fl oor insulation panels developed 

based on Neoma™ technology. The market for high-performance 

insulation panels is anticipated to grow dramatically against a 

We are focused on the development and provision of 

background of heightened demand for energy conservation and better 

products that provide safety, security, and comfort, 

insulated homes, with renewed consumer interest in “smart” and “zero-

based on constant innovation in our core areas of AAC-

energy” homes as well as the Japanese government’s roadmap toward 

related products, foundation systems, insulation mate-

mandatory energy conservation standards for homes in 2020. To meet 

rials, and structural components.

“For Tomorrow 2015” Strategies

growing demand, Asahi Kasei Construction Materials will add a new 

production line at its plant in Ibaraki, Japan. As Japan’s leading 

manufacturer of phenolic foam insulation panels, the company will 

continue to strengthen operations through the reliable supply of high-

quality, high-performance products that contribute to improved thermal 

Pursuing business expansion in fi elds of competitive superiority 
while transforming the business to be more solution oriented.

environments in architectural works.

We are focusing management resources on businesses where we can 
exert our strengths in markets which are growing in step with ongoing 
changes, such as heightening environmental awareness and a society-
wide transformation to longer-lasting, more sustainable infrastructure. 
We are also advancing a transformation of business to achieve a shift 
from simply selling products to a more solution-oriented confi guration 
encompassing peripheral fi elds and including systems and combination 
products based on the customer’s perspective.

1. AAC-related
Enhancing cost competitiveness with measures to gain further effi ciency 
and maintain stable profi tability. Strengthening business for Hebel 
Powerboard™ AAC panels for wood-frame houses by extending 
peripheral operations, including with broader lineup of specialty coatings 
for greater durability and longer service life. Leveraging our superior 
technology to strengthen the exterior renovation business targeting the 
extensive number of houses built with our AAC panels.

2. Foundation systems
Expanding business by further development of fi elds that make the most 
of our product features, including mobile phone masts, transportation 
infrastructure, and seismic retrofi tting, centered on competitive Eazet™ 
and ATT Column™ small-diameter steel-pipe piling systems.

3. Insulation materials
Expanding business centered on our two phenolic foam insulation panel 
products, Neoma™ and Jupii™, whose competitiveness is further 
increasing with the growing adoption of next-generation standards for 
insulation performance in energy-effi cient homes.

4. Structural materials
Increasing sales of BasePack™ column base attachment systems by 
raising awareness of its superior earthquake resistance. Expanding the 
overall structural materials business by reinforcing the product lineup 
with both new products and new variations of current products.

Jupii™

Major Projects under Construction

(cid:129) Capacity expansion for phenolic foam insulation panels in Ibaraki, Japan

Asahi Kasei     Annual Report 2013

23

 
No. 1 

global share

No. 1 

global share

1

Electronic compass

2

Hall elements and Hall ICs

No. 1 

global share

A world leader

3

Hipore™ Li-ion battery separator

4

Sunfort™ photosensitive dry fi lm

Electronics

Major businesses/products

Electronic devices
Mixed-signal LSIs, Hall elements
Electronic materials
Hipore™ Li-ion battery separator, photomask pellicles, 
APR™ photosensitive resin and printing plate making systems, 
Pimel™ photosensitive polyimide/PBO precursor, 
Sunfort™ photosensitive dry fi lm, glass fabric for printed wiring boards

24 Asahi Kasei     Annual Report 2013

1

2

3

4

The electronic compass is a sensor which determines direction by 
detecting the Earth’s magnetism. We started mass production of the 
world’s fi rst 3-axis electronic compasses for mobile devices in 2003, 
and our products are the de facto global standard in smartphones and 
tablet PCs. As the world’s leading electronic compass manufacturer, we 
continue to advance R&D for further product enhancement while 
ensuring stable supply as the market grows.

Hall elements are high-precision magnetic sensors which provide an 
output signal that is proportional to the intensity of the detected mag-
netic fi eld. Hall ICs, comprising a combination of Hall elements and sig-
nal processing circuits, are used in various applications including air 
conditioner fans and mobile phone open/close detection switches. We 
have a variety of products with added features to meet various needs.

Hipore™ is the world’s leading Li-ion battery (LIB) separator, a micropo-
rous membrane that insulates the electrodes electrically while allowing 
lithium ions to pass through. Notable demand growth for Hipore™ is 
forecasted in automotive applications, and we aim to achieve the global-
leading share in the automotive market with continuous technological 
developments while enhancing our supply infrastructure both 
domestically and globally.

Sunfort™ is one of the global leaders in the photosensitive dry fi lm 
market, and widely used for the formation of circuit patterns on print-
ed wiring boards. We will continue to expand our overseas production 
facilities to meet growing demand in the global electronics market, 
while developing new grades that meet emerging needs for greater 
performance and higher added value.

Operations

Makoto Konosu
President, Asahi Kasei Microdevices

Shigeki Takayama
President, Asahi Kasei E-materials

Making the most of our unique technology, we are 
building our position as a leading supplier of electronic 
components, continuing to develop and supply 
category-leading products to the global market, and 
expanding business as an electronic device manufacturer 
that customers throughout the world can rely on.

We are focused on materials that lead to reduced envi-
ronmental burdens—both materials for energy storage 
and power generation devices, and electronics-related 
materials that enable energy conservation—based on 
our corporate commitment of “contributing to sustain-
able growth and prosperity, using chemical technology 
for green electronic materials, enhancing the environ-
mental performance of electronic products.”

“For Tomorrow 2015” Strategies

Electronic devices
We are continuing to develop and supply category-leading 
products to the global electronic devices market, with a 
strategic product lineup that makes the most of our unique 
strength in having both silicon semiconductor technology 
and compound semiconductor technology. 

We are advancing business expansion through the development of new 
electronic devices such as infrared sensors and current sensors with the 
potential to establish market leadership in their respective categories, as 
exemplifi ed in our electronic compass which has a dominant market 
share as an essential component of portable devices. In each application 
we are developing new high-quality products that keenly match 
customer’s needs, further building relationships of mutual trust and 
reliance, in a wide range of fi elds including infrastructure, industrial, and 
automotive, in addition to consumer electronics.

Highlights

(cid:129) Receipt of the Imperial Invention Prize for technology to 

automatically adjust electronic compasses 

In June 2012, a patent for technology to automatically adjust electronic 
compasses was recognized with the 2012 Imperial Invention Prize, the 
highest award to be presented at the 2012 National Commendation of 
Invention by the Japan Institute of Invention and Innovation. Electronic 
compasses measure geomagnetism to determine direction. This is used 
for electronic map applications such as pedestrian navigation systems to 
rotate the map to match the direction the users are facing. The award-
winning technology has been applied to a wide range of portable 
devices, especially smartphones. The 
Imperial Invention Prize recognized the 
achievement which enables continuous and 
accurate adjustment while the device is in 
use, contributing to the expansion of the 
smartphone market.

The award ceremony

Electronic materials
We are expanding business and enhancing supply capabilities 
for our leading businesses such as semiconductor process 
materials and circuit board materials, with a focus on high-
performance, green electronic materials that reduce 
environmental burdens. 

For Hipore™ LIB separator, by leveraging our superior technology 
and marketing platform gained as the market leader in consumer 
electronics applications, we will proactively increase production 
capacity and develop new membranes that match individual 
customer needs to expand sales in rapidly emerging automotive 
applications. We will also continue expanding production capacity 
for Sunfort™ photosensitive dry fi lm in China to meet growing 
demand, in accordance with our focus on expanding business in 
growth markets based on our technological advantage.

(cid:129) Start-up of a Hipore™ slitting facility in China 
In August 2012, we started commercial operation of a new slitting 
facility in Suzhou, Jiangsu, China, for Hipore™ LIB separator. While 
market growth continues in mainstream LIB applications for portable 
devices such as smartphones and tablet PCs, signifi cant additional 
growth is forecasted in electric vehicle applications. As the world’s 
leading supplier of LIB separator, we will continue to expand capacity 
proactively in line with demand 
growth. At the same time, we will 
continue to enhance our infrastructure 
for overseas processing of master rolls 
from Japan, ensuring stable and timely 
supply to overseas LIB manufacturers.

Hipore™

Major Projects under Construction

(cid:129) New plant in China for Sunfort™ photosensitive dry fi lm
(cid:129) Capacity expansion for Hipore™ LIB separator in Miyazaki, Japan

Asahi Kasei     Annual Report 2013

25

 
 
Gaining 
leadership
in the fi eld of 

locomotive syndrome

Going global

1

Teribone™ osteoporosis drug

2

Recomodulin™ anticoagulant

No. 1 

share in Japan

No. 1

global share 

3

APS™ polysulfone-membrane artifi cial kidneys

4

Planova™ virus removal fi lters

Health Care

Major businesses/products

Pharmaceutical-related
Teribone™, Recomodulin™, Elcitonin™, Flivas™, Toledomin™,
Bredinin™, and other pharmaceuticals, Lucica™ GA-L glycated albumin assay kit, 
L-series enriched liquid diets
Medical device–related
APS™ polysulfone-membrane artifi cial kidneys (dialyzers), 
therapeutic apheresis devices, Planova™ virus removal fi lters,
Sepacell™ leukocyte reduction fi lters

26 Asahi Kasei     Annual Report 2013

1

2

3

4

Subcutaneous injection formulation of Teribone™ for the indica-
tion of osteoporosis with high risk of fracture facilitates bone for-
mation with weekly administration. Since osteoporosis carries an 
increased risk of a bone fracture that could result in confi nement 
to bed, the effective treatment of osteoporosis is an important 
social issue. By decreasing the risk of fracture, Teribone™ is mak-
ing a signifi cant contribution to osteoporosis therapy. A transder-
mal patch formulation is now under development.

Recomodulin™ anticoagulant for treatment of disseminated 
intravascular coagulation is the world’s fi rst thrombomodulin 
agent produced through genetic engineering. We are advancing 
a global Phase III clinical trial to examine the safety and effi cacy of 
this agent in patients with severe sepsis and coagulopathy.

APS™ polysulfone-membrane artifi cial kidneys, sold in over 70 
countries, are used for the clinical purifi cation of blood as a sub-
stitute for normal kidney function. We are advancing further 
product development to meet the different needs of various 
patients, while expanding local production in cooperation with 
other companies.

The world’s fi rst virus removal fi lter, Planova™ contributes to 
enhanced safety in the production of plasma derivatives and bio-
pharmaceuticals throughout the world. As demand for Planova™ 
continues to grow with tighter regulations and the spread of bio-
similar drugs, we are extending marketing efforts in Asia, comple-
menting our main markets of the US and Europe.

Operations

Toshio Asano
President, Asahi Kasei Pharma

Yutaka Shibata
President, Asahi Kasei Medical

In order to contribute to life and living for people 
around the world, we are focused on providing the 
world with innovative new drugs that address unmet 
medical needs, as a specialized global pharmaceutical 
company.

Advanced medical technology provides expanded pos-
sibilities for preserving life and improving health. We 
contribute to health care throughout the world by sup-
plying both therapeutic devices and products which 
enhance safety in the production of pharmaceuticals.

“For Tomorrow 2015” Strategies

Pharmaceutical-related
We are growing business with our new high-selling drugs as 
major pillars of earnings, and focusing on the development 
of novel drugs in the fi elds of orthopedics and urology for 
worldwide markets. 
1. Japanese operations
We will continue to increase earnings by advancing the growth of 
Recomodulin™ and Teribone™ as high-selling drugs. R&D-related 
investments will be increased to further reinforce the new drug pipeline, 
and clinical development will be accelerated. In our main therapeutic 
fi eld of orthopedics, we are advancing the development of drugs related 
to locomotive syndrome, including drugs for osteoporosis and 
rheumatoid arthritis, in order to build a world-leading position in this 
area. In diagnostics, we are working to expand use of the Lucica™ GA-L 
glycated albumin assay kit, while advancing the development of 
infectious disease diagnostic kits.
2. Overseas operations
We are entering a new phase as a specialized global pharmaceutical 
company through the advancement of the clinical development of 
Recomodulin™ in Europe and the US, as well as reinforcement of our 
capabilities for clinical development and marketing in East Asia. In 
diagnostics, we are reinforcing efforts to obtain approval for Lucica™ 
GA-L overseas.

Highlights
(cid:129) Conclusion of Joint Sales Agreement on overactive bladder 

therapeutic drug 

In June 2013, Hisamitsu Pharmaceutical Co., Inc. and Asahi Kasei 
Pharma Corp. began joint sales of NEOXY™ Tape, a transdermal 
overactive bladder treatment medication (generic name: oxybutynin 
hydrochloride transdermal therapeutic 
formulation) for which Hisamitsu received 
approval for manufacturing and marketing 
in Japan, based on a Joint Sales Agreement 
concluded between the two companies.

NEOXY™ Tape

Major Projects under Construction

(cid:129)  New research complex in Pharmaceutical Research Center in Fuji, 

Shizuoka, Japan

Medical device–related
Leveraging our technological strengths in membrane 
separation and selective absorption, we are expanding our 
dialysis-related business and developing new applications that 
meet therapeutic needs as we reinforce our global presence.
1. Blood purifi cation
To meet forecasted growth in demand for artifi cial kidneys, we are 
strengthening our hemodialysis business by developing new variations of 
APS™ polysulfone-membrane artifi cial kidneys and making continuous 
investments for expansion. For therapeutic apheresis devices that enable 
new possibilities for the treatment of intractable diseases and for the 
prevention of illnesses, we are enhancing our manufacturing process 
technology and heightening competitiveness as we continue to grow as 
the world leader in this fi eld.
2. Blood transfusion
We will continue to meet expanding global needs for our world leading 
Sepacell™ leukocyte reduction fi lters by enhancing the product lineup 
and reinforcing our supply capability.
3. Bioprocess products
As the manufacturer of Planova™, a hollow-fi ber membrane fi lter that 
is the world’s leading virus removal fi lter for enhancing safety in the 
production of biotherapeutics, we will maintain the stable supply of 
high-quality products to meet growing demand.

(cid:129) Strengthening of strategic alliance with NxStage Medical  
In May 2012, Asahi Kasei Medical and NxStage Medical, Inc. of the 
US concluded an agreement to further strengthen their strategic 
alliance in the fi eld of hemodialysis. As part of the reinforcement of 
the strategic alliance, Asahi Kasei Medical has taken an ownership 
stake in NxStage Medical. The two companies have been advancing 
a project to expand capacity for assembly of dialyzers in Germany 
utilizing Asahi Kasei Medical’s polysulfone hollow-fi ber membranes 
and NxStage Medical’s assembly technology. Asahi Kasei Medical and 
NxStage Medical will continue to examine additional opportunities to 
expand their strategic alliance and build on their established 
partnership.

Asahi Kasei     Annual Report 2013

27

 
World’s only
product of its kind

Immense potential demand

No. 2

worldwide market share

Global market of

US$1.5 billion

1

LifeVest™ wearable defi brillator

2

Defi brillators

Market leading
 intravascular temperature 
management system

No. 1

software provider 

to emergency medical 

marketplace in US

3

Intravascular Temperature Management (IVTM™)—Thermogard XP™

4

RescueNet™ data solutions for 
emergency services

Critical Care

Major businesses/products

Defi brillators 
R Series™, X Series™ and other defi brillators, AED Plus™,
AED Pro™ and other automated external defi brillators
Wearable defi brillators 
LifeVest™
Automated CPR
AutoPulse™ 
Temperature management system
Intravascular Temperature Management (IVTM™)—Thermogard XP™ 
Data solutions 
RescueNet™ Software

28 Asahi Kasei     Annual Report 2013

1

2

3

4

It is worn by patients at risk of sudden cardiac arrest, which is 
responsible for more than 350,000 deaths every year in the US 
alone. Over 100,000 patients have used LifeVest™ in the US 
and Europe to date, and revenue is growing briskly, at some 
50% per year.

These products have the leading share in the US, which accounts 
for two-thirds of the global defi brillator market, and the No. 2 
share worldwide. ZOLL continues to advance technological 
innovation and heightened functionality in defi brillators as its core 
business, with a broad product lineup including automated 
external defi brillators (AEDs) for lay rescuers and defi brillators for 
medical professionals.

A system to adjust body temperature using intravascular cathe-
ters, it is used at leading medical centers. It enables effective 
management of body temperature with reduced workload for 
nursing staff. Clinical studies to expand indications for use are 
planned.  

Software and data management systems for fi re and emergen-
cy medical services, enabling effi cient and integrated dispatch 
of emergency vehicles, billing, management of patient infor-
mation, and many other functions. Used at over 1,500 organi-
zations.

Operations

Richard A. Packer
CEO, ZOLL Medical Corporation 

Highlights

(cid:129) Establishment of Asahi Kasei ZOLL Medical in Japan
Asahi Kasei ZOLL Medical Corp. began operation in November 

2012 as ZOLL’s subsidiary in Japan. While the bulk of ZOLL’s 

business is currently in the US and Europe, it is expanding in Japan 

and other parts of Asia. With its new subsidiary in Japan, ZOLL will 

accelerate the growth of its business in the Japanese market with 

Our fi rst year as part of the Asahi Kasei family was exciting. 

We exceeded our targets on two important fronts, revenue 

and profi t. We also continued to invest aggressively in our 

future business growth, with strong support from the Asahi 

Kasei group. Our joint vision of ZOLL becoming the world’s 

undisputed leader in the fi eld of acute critical care is in the 

early stages of realization. We are well on our way to 

“Creating for Tomorrow” thanks to our shared value of 

improving the lives of the global population. 

products such as the ZOLL 

AED Plus™ automated 

external defi brillator, 

Thermogard™ intravascular 

temperature management 

system, and LifeVest™ 

wearable defi brillator.

“For Tomorrow 2015” Strategies

In order to expand from a focus primarily on resuscitation to 

the broader critical care market, we have two key areas of 

concentration over the next several years. 

1. Rapidly expand today’s businesses

(cid:129)  Dramatically increase the LifeVest™ salesforce to bring this 

one-of-a-kind product to more patients globally

(cid:129)  Accelerate the clinical trial program for Intravascular 

Temperature Management (IVTM™) in an effort to expand the 
approved indications for use worldwide, including in Japan 
where this type of technology was the fi rst to receive regulatory 
approval in 2012

AED Plus™

(cid:129) Indications of growth

(cid:129)  Launch of our X Series™ professional defi brillator in March 

2012

(cid:129)  Launching a new, fi rst-of-its-kind pediatric electrode with a 

built-in sensor that displays depth and rate of chest 
compressions during cardiopulmonary resuscitation (CPR) on 
young children up to 8 years of age, in May 2013

(cid:129)  The American Heart Association (AHA) issued an internationally 
infl uential Consensus Statement in June 2013 emphasizing the 
importance of improving CPR quality, including appropriate 
depth and rate of compressions and other aspects that ZOLL’s 
technologies have been providing for more than a decade.

(cid:129)  Extend the reach of our core defi brillator and data segments to 

include signifi cantly more international customers

Revenue from LifeVest™
(index based on FY 2010 as 100)

(cid:129)  Support each product approval in Japan to ensure timely 

market share gain

2. Leverage ZOLL’s strength in resuscitation to capture the 

broader critical care market

(cid:129)  Identify products, technologies and services that are synergistic 
with our existing resuscitation platform, including those that 
can predict or monitor symptoms of acute fatal risks, or treat 
such high-risk patients

(cid:129)  Expand geographically, with greater focus on areas outside the 

US and Europe

400

300

200

100

0

FY*

Growing by some 50% per year

2010

2011

2012

2013 (forecast)

*  Recalculated to fi scal years from April to March.

Asahi Kasei     Annual Report 2013

29

 
Research & Development

The holding company and core operating companies of the Asahi Kasei Group each have their own R&D organization, 
with the confi guration for key projects extending across different business units. R&D at the holding company is 
focused on the creation of new businesses that will drive the future growth of the Asahi Kasei Group, whereas R&D at 
the core operating companies is focused on heightening existing operations and expanding in peripheral areas.

Under our three strategic “For Tomorrow” projects to create new businesses in the fi elds of the environment & 

energy, residential living, and health care, we are concentrating resources on R&D in a confi guration that extends 
across different business units.

Breakdown of R&D expenses

R&D expenses (¥ billion)

Others 0.1%

Critical Care 5.5%

Corporate expenses
10.6%

Health Care
28.1%

FY 2012
¥71.1 billion

Electronics
24.8%

Construction
Materials
1.5%

Chemicals
22.4%

Fibers
3.9%

Homes
3.1%

R&D strategies

Holding Company
Group-wide strategic projects in the fi elds of the environment & energy, 
residential living, and health care are established in the holding company, 
with proactive investment of resources for R&D and the creation of new 
businesses, including M&A and alliances with other companies.

In the environment & energy, we are advancing the development of 
high-effi ciency, long-life ultraviolet light emitting diodes (UV LEDs) using 
high-quality aluminum nitride (AlN) substrates, and the lithium ion 
capacitor (LIC) as a next-generation energy storage device. In residential 
living, we are advancing the development of new lifestyle proposals 
through a demonstration house which incorporates the latest products 
and services related to the environment and home health care. In health 
care, we are advancing R&D in the fi eld of cell therapy and regenerative 
medicine, including cell processing equipment for cancer treatment. In 
addition, we are working on creating new businesses through synergy 
between our established health care businesses and the critical care 
businesses of ZOLL Medical Corporation.

Chemicals
Throughout the Chemicals segment, R&D focused on the environment, 
resources, and energy is advanced to create new value for society 
through the enhancement of our established core technologies and the 
acquisition of new technologies.

In chemicals and derivative products, we are advancing the 

verifi cation of two new process technologies to enable feedstock 
diversifi cation: the “E-fl ex” process for highly effi cient production of 
propylene using C2 fractions or bioethanol as feedstock, and the 
“BB-fl ex” process to produce butadiene from butene. Studies on their 
commercialization are in progress. 

In polymer products, we are advancing the development of a 
number of innovative products including polyamide with ultra-high heat 
resistance, high rigidity, and excellent moldability using novel molecular 
design; S-SBR for next-generation fuel-effi cient tires; modifi ed 

30 Asahi Kasei     Annual Report 2013

FY

R&D expenses

’08

60.8

’09

62.9

’10

62.3

’11

66.3

’12

71.1

polyphenylene ether (mPPE) expandable beads with high fl ame 
retardance and high heat resistance; and a new resin having optically 
isotropic properties in all directions. 

Projects in specialty products include the development of LED 
encapsulants based on our silicone modifi cation technology, and the 
development of low-cost, safe, and low-waste processes to manufacture 
active pharmaceutical ingredients (APIs) through a combination of our 
organic synthesis technology and process technology, with studies for 
commercialization advancing. In the fi eld of membrane separation we 
have developed a phosphorus adsorbent with a porous structure to 
enable the world’s fastest selective, high-level removal and high-purity 
recovery of phosphorus from treated water, and trials at large-scale water 
treatment facilities have been completed. 

Fibers
In cooperation with other companies within the Asahi Kasei Group as 
well as with outside companies, we are enriching and enhancing our 
R&D functions to achieve results more quickly. Development of high-
value added grades based on our unique technologies and 
manufacturing process innovation are advancing for Roica™ polyurethane 
fi lament, Bemberg™ cupro fi ber, Leona™ nylon 66 fi lament, and various 
nonwovens. In addition, the creation of new cellulose-related business 
and the development of new nonwovens and functional textiles are 
advancing in accordance with the concepts of “living in health and 
comfort” and“harmony with the natural environment.”

Homes
R&D is focused on enhancing core technologies. Shelter technology 
brings greater safety and security through earthquake resistance, seismic 
damping, base isolation, and fi re resistance; greater long-term usability 
through physical durability/evaluation, systematic maintenance, and ease 
of remodeling; enhanced livability through thermal insulation, air 
circulation, and sound barrier; and enhanced ecology through energy 
conservation and reduced CO2 emissions.

Lifestyle technology brings greater comfort, convenience, and 

 
 
 
 
 
 
Operations

Pharmaceutical Product Pipeline (as of May 2013)

Code name, form, generic name

Classifi cations

Indication

Remarks

Approved

AK-120, oral, famciclovir

Antiviral

Herpes simplex

Additional indication

AK-156, injection, zoledronic acid

Bisphosphonate

Osteoporosis

New effi cacy, new dose; once-yearly 
administration

AK-160, injection

AT-877, oral, fasudil hydrochloride 
hydrate

Collagenase clostridium 
histolyticum

Dupuytren’s contracture

New biologic

Rho-kinase inhibitor

Pulmonary arterial hypertension

Additional indication, new dosage 
form

HC-58, injection, elcatonin

Calcitonin

Shoulder-hand syndrome 

Additional indication

ART-123, injection, recombinant 
thrombomodulin alpha

Recombinant human 
thrombomodulin

Sepsis with coagulopathy

New biologic

AK106

Anti-infl ammatory

Rheumatoid arthritis

New chemical entity

Phase III

Phase II

Phase III
(overseas)

Phase II
(overseas)

Origin

Licensed

Licensed

Licensed

In-house

In-house

In-house

In-house

satisfaction. Evaluation/simulation technology is being enhanced to 
enable customers to more intuitively appreciate the real-world effects of 
variations and modifi cations, ensuring that the design of each home is 
optimized to match each customer’s preferences.

electronics and automotive applications, and materials for solar cells are 
currently under development, as are new materials which correspond to 
leading technological trends for fi ner patterning in both semiconductors 
and printed wiring boards.

Additional research is focused on the physiological and psychological 
aspects of comfort, and how these can be utilized through technological 
development to achieve greater energy effi ciency and environmental 
compatibility in homes optimized for health and comfort.

Construction Materials
R&D guided by our vision of “the development and provision of products 
that provide safety, security, and comfort” is focused on heightening 
basic technology in our four businesses of AAC, phenolic foam insulation 
materials, high-function foundation systems, and steel-frame structural 
materials. We are also proactively advancing R&D to establish new 
solution-oriented businesses by creating services and products in fi elds 
peripheral to existing businesses, such as remodeling services for exterior 
AAC walls and non-construction applications for steel-pipe piling systems.

Electronics
With a wealth of design assets and an organically integrated organization 
of design engineers, we develop unique electronic devices in a timely 
fashion to keep pace with the rapid technology innovation of the 
electronics industry. Advanced development of high-performance 
products is based on both compound semiconductor process technology 
gained through development of high-sensitivity magnetic sensors and 
mixed-signal LSI technology.

Development of new electronic materials which contribute to energy 
and resource conservation, reduced environmental burdens, and living in 
health and comfort is advancing based on our core technologies for 
polymer design and synthesis, membrane formation, and precision 
surface processing. Environment and energy–related materials such as 
high-performance lithium-ion battery materials for both portable 

Health Care
In pharmaceuticals, we are focused on contributing to “living in health 
and comfort” by addressing unmet medical needs which are increasing 
together with maturing markets and the aging population, particularly in 
the fi elds of orthopedics and urology. We are not only searching for new 
subjects for R&D, but also pursuing continuous proprietary technological 
innovation and enhanced collaboration with world-leading technologies.

In medical devices and related systems, we are utilizing our 

comprehensive strength to advance R&D to provide products, technology, 
and services that extend the potential of medical treatment as well as 
heighten medical standards. We are further advancing technological 
developments in established fi elds of hemodialysis, therapeutic apheresis, 
leukocyte reduction, and virus removal, while also focusing on next-
generation fi elds of research including regenerative medicine utilizing 
autohemotherapy.

Critical Care 
Research and development in the Critical Care segment is continuing to 
help save lives around the globe thanks to a multidisciplinary approach to 
product design that includes substantial electrical, mechanical, 
biomedical, and software engineering efforts. In addition to developing 
next-generation product platforms, current research efforts include 
advancing both therapeutic temperature management capabilities and 
wearable defi brillator technology for treatment of critically ill patients, as 
well as enhancing data management capabilities for customers. Staying 
ahead of trends in resuscitation, patient care, and data has enabled this 
business to transform ideas into products with features and benefi ts that 
set them apart from the competition.

Highlight

Dr. Akira Yoshino awarded the 
Global Energy Prize

In April 2013, Asahi Kasei Fellow Dr. Akira 
Yoshino was chosen for the 2013 Global 
Energy Prize in recognition of his invention 
of the lithium-ion battery. The award 
ceremony was held in St. Petersburg, 
Russia, in June 2013.

The lithium-ion battery
In 1985, Dr. Yoshino invented the world’s fi rst lithium-ion battery (LIB) 
using carbon as the negative electrode and lithium cobalt oxide as the 
positive electrode. He also developed other technologies that were 
essential for the successful commercialization of the LIB as a small, 
lightweight rechargeable battery. Not only has the LIB facilitated 
widespread adoption of many portable electronic devices such as mobile 
phones and notebook computers, but it is also increasingly used in 
electric vehicles as an environmentally friendly means of transportation.

AP/Afl o

Asahi Kasei     Annual Report 2013

31

 
 
 
Corporate Governance

Basic Concept for Corporate Governance

We believe that constant effort to increase the effi ciency and 
transparency of management is essential for continuous 
enhancement of the corporate value of the Asahi Kasei Group. 
One major reform for this purpose was the adoption of the 
structure of a holding company and core operating companies, 
since which time the Asahi Kasei Group has exercised corporate 
governance for the Group based on the following two principles.

2) The Group Approval Authority Regulations are positioned as 
the highest ranking among all the regulations governing the 
overall Group for decision-making in executing business. 
Authority is distributed to each organ of the holding company 
and the core operating companies in accordance with the 
degree of infl uence on management.

1) Based on the structure of a holding company and core 

operating companies, the core operating companies are 
responsible for business execution and the holding company is 
responsible for oversight.

In this context, corporate governance is further enhanced by 
implementing various measures, including the election of multiple 
Outside Directors and the institutionalization of an Internal Audit 
Dept. We will continue to advance measures to heighten corporate 
governance for the further enhancement of corporate value.

Structures Related to Management Decision-Making, Execution, and Oversight

Management Confi guration (as of June 27, 2013)

Holding company

Board of Corporate Auditors

Shareholders

Board of Directors

Group Advisory Committee

Chairman

President

Internal Audit Dept.

Strategic Management Council

(cid:35)(cid:51)(cid:50)(cid:0)(cid:35)(cid:79)(cid:85)(cid:78)(cid:67)(cid:73)(cid:76)

Group staff functions
(cid:115)(cid:0)(cid:51)(cid:84)(cid:82)(cid:65)(cid:84)(cid:69)(cid:71)(cid:73)(cid:67)(cid:0)(cid:80)(cid:76)(cid:65)(cid:78)(cid:78)(cid:73)(cid:78)(cid:71)(cid:0)(cid:6)(cid:0)(cid:65)(cid:78)(cid:65)(cid:76)(cid:89)(cid:83)(cid:73)(cid:83)

(cid:115)(cid:0)(cid:35)(cid:79)(cid:77)(cid:80)(cid:76)(cid:73)(cid:65)(cid:78)(cid:67)(cid:69)(cid:0)(cid:6)(cid:0)(cid:82)(cid:73)(cid:83)(cid:75)(cid:0)(cid:77)(cid:65)(cid:78)(cid:65)(cid:71)(cid:69)(cid:77)(cid:69)(cid:78)(cid:84)

(cid:115)(cid:0)(cid:50)(cid:69)(cid:83)(cid:79)(cid:85)(cid:82)(cid:67)(cid:69)(cid:83)(cid:0)(cid:65)(cid:68)(cid:77)(cid:73)(cid:78)(cid:73)(cid:83)(cid:84)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)
New Business Development

Core operating
companies

 Asahi Kasei
 Chemicals

 Asahi Kasei
 Fibers

 Asahi Kasei
Homes

Chemicals

Fibers, textiles

Housing

 Asahi Kasei
Construction
Materials

Construction
materials

 Asahi Kasei
Microdevices

 Asahi Kasei
 E-materials

 Asahi Kasei
 Pharma

 Asahi Kasei
Medical

 ZOLL
Medical

Electronic
devices

Electronic
materials

Pharmaceuticals

Medical devices
and systems

Critical care
devices
and systems

Chemicals & Fibers
business sector

Homes & Construction
Materials business sector

Electronics 
business sector

Health Care 
business sector

Board of Directors
Oversees group management, and deliberates and decides on 
basic group policy and strategy, and on substantive proposals by 

the Strategic Management Council. The Chairman of the holding 
company chairs meetings of the Board of Directors. Meets once 
or twice per month.

32 Asahi Kasei     Annual Report 2013

Governance &
Sustainability

Strategic Management Council
Deliberates and decides on substantive matters relating to the 
operation of the holding company and of the group. Its decisions 
are made by the President of the holding company, who chairs 
meetings of the council, after deliberation by the attending 
constituent members. Meets twice per month.

We employ an Executive Offi cer system, under which we have ten 
Directors, including three Outside Directors, and fi fteen Executive 
Offi cers, including six who concurrently serve as Director, as well 
as a Corporate Auditor system, under which we have four 
Corporate Auditors, including two Outside Corporate Auditors. 
(as of June 27, 2013)

Group Advisory Committee
The advisory body to the holding company’s Board of Directors. 
Meets twice per year.

Board of Corporate Auditors
Comprises four Corporate Auditors, two of whom are Outside 
Corporate Auditors. Corporate Auditors exchange views, 
deliberate, and decide on substantive matters relating to auditing. 
Meets at least once per quarter.

Corporate Governance System

An outline of the corporate governance system of the Asahi Kasei 
Group is as follows.
1) Asahi Kasei Corporation is a holding company and has elected 
to take the form of a company with a Board of Corporate 
Auditors.

2) Two Outside Directors were elected in June 2007 to enable 

oversight of the management of the Asahi Kasei Group based 
on their wealth of experience and broad range of insight, for 
the further strengthening of the management oversight 
function of the Board of Directors. Furthermore, an additional 
Outside Director was installed in June 2008 and the Company 
currently has three Outside Directors out of ten Directors.

3) The company has a Group Advisory Committee as an advisory 
body to the Board of Directors, enabling the receipt of various 
advice and recommendations of knowledgeable persons from 
outside the Company for the benefi t of the overall 
management of the Asahi Kasei Group.

4) The Internal Audit Dept. serves as the corporate organ for 

internal audits of the execution of duties in the Asahi Kasei 
Group in accordance with basic corporate regulations for 
internal audits. Results of the internal audits conducted by 
each group staff function are also reported to the Internal 
Audit Dept., so that all information regarding results of internal 
audits in the Asahi Kasei Group are centralized at the Internal 
Audit Dept.

To help ensure that Directors and Corporate Auditors may 

perform their duties to the fullest extent, in accordance with 
Article 426 Paragraph 1 of the Corporation Law our Articles of 
Incorporation provide for the indemnifi cation of Directors 
(including former Directors) and Corporate Auditors (including 
former Corporate Auditors) from liability stipulated in Article 423 
Paragraph 1 of the Corporation Law, through resolution of the 
Board of Directors, within limitations set forth by law or ordinance.

5) In accordance with the audit policy adopted by the Board of 

Corporate Auditors, each Corporate Auditor audits Directors in 
the discharge of their duties by attending Board of Directors’ 
meetings and examining business performance. Corporate 
Auditors of the Company and Corporate Auditors of the core 
operating companies exchange information on a regular basis. 
Our Corporate Auditors Offi ce has multiple dedicated 
personnel who, independently from Directors, support the 
Corporate Auditors in their duties.

6) PricewaterhouseCoopers Aarata performs fi nancial audits of 

the Company and the core operating companies in accordance 
with the Corporation Law and the Financial Instruments and 
Exchange Act.

7) Company standards stipulate that as a general rule a Director is 
not to concurrently serve as Director at four or more other 
companies whose shares are stock-market listed.

8) The Company has a performance-linked remuneration system, 
and remuneration of Directors is determined by the Board of 
Directors within the range stipulated therein.

Given the above, the current corporate governance system of the 
Asahi Kasei Group is considered to be optimum within the 
formulation of a holding company/core operating company 
confi guration and a company with a Board of Corporate Auditors.

Asahi Kasei     Annual Report 2013

33

 
Outside Directors and Corporate Auditors

We have three Outside Directors and two Outside Corporate 
Auditors. The function of Outside Directors is to confi rm that 
management decisions are made appropriately from an 
independent perspective based on their wealth of experience and 
broad range of insight. The function of Outside Corporate 
Auditors is to audit based on their wealth of experience, broad 
range of insight, and specialized knowledge of corporate law, 
fi nance, and accounting.

In the selection of candidates for election as Outside Director 

and Outside Corporate Auditor, we investigate their 
independence in accordance with the standards for “Independent 

Director/Auditor” established by relevant fi nancial instruments 
exchanges to confi rm if they have ever been employed by the 
company, ever been an important counterparty, and ever been 
employed by an important counterparty, and furthermore if they 
have ever received a large amount of money or other property 
from the company. We then make a comprehensive judgment as 
to whether or not any confl ict with the interests of ordinary 
shareholders would arise. The relevant fi nancial instruments 
exchanges have been notifi ed that all of our Outside Directors 
and Outside Corporate Auditors are designated as Independent 
Director/Auditor.

Audits

The Internal Audit Dept. (15 personnel as of March 31, 2013) is a 
corporate organ under the direct authority of the President of the 
holding company. Each year, the Internal Audit Dept. prepares 
plans for an internal audit in accordance with basic corporate 
regulations for internal audits, obtains the President’s approval for 
these plans, and then performs the internal audit.

In accordance with the audit policy adopted by the Board of 
Corporate Auditors, each Corporate Auditor attends meetings of 
the Board of Directors and audits Directors in the discharge of 
their duties through examination of business performance. The 
Corporate Auditors Offi ce provides staff to support Corporate 
Auditors in their duties.

PricewaterhouseCoopers Aarata is contracted as the 

Independent Auditors to perform fi nancial audits in accordance 
with the Companies Act and Financial Instruments and Exchange 

Act. Partners of the Independent Auditors designated to perform 
the audit for fi scal 2012 were Mr. Keiichi Ohtsuka, Mr. Takahiro 
Nakazawa, and Mr. Taisuke Shiino. The Independent Auditors form 
a team of assistants for performance of the audit in accordance 
with its audit plan. The team mainly comprises certifi ed public 
accountants and junior accountants, and also includes certifi ed 
information systems accountants and other specialist accountants.
The Internal Audit Dept., the Board of Corporate Auditors, 
and the Corporate Auditors of core operating companies and 
other subsidiaries regularly meet to confi rm the effectiveness of 
internal governance systems for legal compliance and risk 
management. The Board of Corporate Auditors provides counsel 
to the Independent Auditors with respect to its audit plan, and 
receives the results of the consolidated fi nancial audit of Asahi 
Kasei each quarter and each fi scal year.

Adoption of Shareholder Rights Plan

The Asahi Kasei Group has established a basic corporate policy 
concerning the nature of parties who would control the 
company’s fi nancial and operational decisions. The adoption of a 
Shareholder Rights Plan, comprising measures in response to large 
acquisition of shares to prevent control of the company’s fi nancial 
and operational decisions by inappropriate parties in light of this 
basic corporate policy, was renewed at the Ordinary General 
Meeting of Shareholders held in June 2011.

The purpose of the Shareholder Rights Plan is to secure and 

heighten the company’s corporate value and the common interest 
of shareholders in the event of a purchase of 20% or more of the 
company’s shares, by ensuring necessary and suffi cient 
information and time for shareholders to make proper judgment, 
by obtaining an opportunity to negotiate with the purchasing 
party, and otherwise. Please refer to the relevant news release at 
www.asahi-kasei.co.jp/asahi/en/news/2011/e110511.html for 
more details.

34 Asahi Kasei     Annual Report 2013

 
 
 
 
 
Governance &
Sustainability

Compliance

Corporate Ethics
Our Corporate Ethics – Basic Policy and Code of Conduct is the 
standard and guide for ethical conduct throughout the day-to-day 
work of each and every member of the Asahi Kasei Group. It has 
been translated into English and Chinese, and it or an equivalent 
standard applies to all majority-held subsidiaries the world over. 

Protection of Personal Information
Asahi Kasei is committed to the proper handling and use of 
personal information, in accordance with our basic policy. 
Education and training for all employees, including the 
distribution of an information security handbook which covers 
issues related to personal information protection, is monitored by 
the Corporate Ethics Committee.

Information Disclosure Policy

The Asahi Kasei Group has established an Information Disclosure 
Policy, enhancing the management and disclosure of corporate 
information to obtain greater corporate value. Corporate 
regulations for information disclosure based on this policy were 
adopted on July 1, 2008. The basic principles of the Information 
Disclosure Policy are shown below.

• With our Group Mission of “contributing to life and living for 
people around the world,” we hold “progressing in concert 
with society, and honoring the laws and standards of society as 
a good corporate citizen” as a Guiding Precept. “Ensuring 
transparency” is a fundamental element of our Corporate Ethics 

Compliance Monitoring by the Corporate Ethics Committee

– Basic Policy. We proactively engage in information disclosure 
and communication based on these basic concepts.

• Corporate information is disclosed fairly, impartially, accurately, 
and as swiftly as possible to stakeholders such as customers, 
suppliers, shareholders, investors, employees, and local 
communities, and to the general public.

• In our communication with stakeholders and with the general 

public, we strive for dialog which fosters a relationship of trust, 
promoting greater understanding of the Asahi Kasei Group and 
its operations, to increase brand strength and heighten 
corporate value.

Monitoring of compliance and oversight of education and training 
for compliance throughout the Asahi Kasei Group are performed 
by the Corporate Ethics Committee, which was formed in July 
1998. Where shortcomings are discovered, the committee 
formulates and implements measures for improvement.

The committee discusses the training programs implemented at 
each group company, measures for prevention of sexual harassment, 
environmental countermeasures, the state of compliance with laws 
and regulations including personal information protection law, and 
operation of the Compliance Hotline.

Risk Management

The Asahi Kasei Group has a Risk Management Committee under 
its CSR Council to enhance the risk management system for 
prevention of operational crises and minimization of the effects 
should a crisis occur. Our Basic Risk Management Regulations, 
which were established by the Board of Directors in March 2007 
(effective April 1, 2007), provide clear guidelines to heighten the 
capability and effectiveness for risk management and emergency 
response throughout the Asahi Kasei Group.

In fi scal 2012, in the effort for preparedness for the possibility 
of a major earthquake in the Greater Tokyo Metropolitan area, we 
practiced setting up an emergency response headquarters. We 
also decided where to transfer the emergency response 

headquarters if it becomes impossible to use the head offi ce in 
Tokyo, and reconsidered the role of the emergency response 
headquarters to handle head offi ce functions for continuation of 
operations in such a case.

At the outbreak of avian fl u (H7N9) in China, we increased 

stocks of surgical masks and disinfectant for use by personnel in 
China in the case of a pandemic, while informing personnel 
stationed elsewhere overseas of proper precautions to take. 
When riots in China and terrorism in Algeria occurred, we directly 
contacted personnel stationed in relevant areas and posted 
notices on the corporate intranet regarding business travel to 
raise awareness of possible risks and proper precautions to take.

Asahi Kasei     Annual Report 2013

35

 
 
 
Corporate Social Responsibility

As the world faces various environmental challenges such as global warming and the depletion of natural resources, 
corporate enterprises are expected to not only achieve economic performance but also advance business activities that meet 
society’s needs in a well-balanced manner.
  We believe that corporate social responsibility (CSR) is achieved by heightening corporate value for our various 
stakeholders through our business operations in accordance with our Group Mission of contributing to life and living for 
people around the world. Our efforts and actions related to CSR are focused on four CSR Fundamentals: Compliance, 
Responsible Care*, Corporate Citizenship, and Respect for Employee Individuality.

*  Responsible Care represents the commitment and initiative to secure and improve safety and environmental protection at every step of the product life-cycle 

through the individual determination and responsibility of each fi rm producing and handling chemical products. 

CSR at the Asahi Kasei Group

Contributing to life and living for people around the world

Group Mission

CSR in Action

Group Vision

Providing new value to society by enabling “living in health and comfort” and 
“harmony with the natural environment” 

Business strategy under the “For Tomorrow 2015” strategic management initiative

(cid:129) Expansion of world-leading businesses     (cid:129) Creation of new value for society

Performing business activities which enable “living in health and comfort” and “harmony with the natural environment” 
is CSR in Action.

CSR Fundamentals

Compliance 

Responsible Care

Corporate Citizenship

Respect for Employee 
Individuality

Based on clear understanding of the effects of our operation on the global environment and local communities, 
our efforts and actions related to CSR are focused on four CSR Fundamentals.

Framework for Advancement

President of
holding company

Corporate Ethics Committee

(cid:115)(cid:0)(cid:48)(cid:82)(cid:69)(cid:80)(cid:65)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:34)(cid:65)(cid:83)(cid:73)(cid:67)(cid:0)(cid:48)(cid:79)(cid:76)(cid:73)(cid:67)(cid:89)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:35)(cid:79)(cid:68)(cid:69)(cid:0)(cid:79)(cid:70)(cid:0)(cid:35)(cid:79)(cid:78)(cid:68)(cid:85)(cid:67)(cid:84)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:67)(cid:79)(cid:82)(cid:80)(cid:79)(cid:82)(cid:65)(cid:84)(cid:69)(cid:0)(cid:69)(cid:84)(cid:72)(cid:73)(cid:67)(cid:83)
(cid:115)(cid:0)(cid:33)(cid:68)(cid:86)(cid:65)(cid:78)(cid:67)(cid:69)(cid:77)(cid:69)(cid:78)(cid:84)(cid:0)(cid:79)(cid:70)(cid:0)(cid:69)(cid:84)(cid:72)(cid:73)(cid:67)(cid:83)(cid:0)(cid:69)(cid:68)(cid:85)(cid:67)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:79)(cid:80)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:67)(cid:79)(cid:77)(cid:80)(cid:76)(cid:73)(cid:65)(cid:78)(cid:67)(cid:69)(cid:0)(cid:72)(cid:79)(cid:84)(cid:76)(cid:73)(cid:78)(cid:69)

Responsible Care Committee

CSR Council

(cid:115)(cid:0)(cid:36)(cid:69)(cid:76)(cid:73)(cid:66)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:80)(cid:76)(cid:65)(cid:78)(cid:83)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:82)(cid:69)(cid:83)(cid:85)(cid:76)(cid:84)(cid:83)(cid:0)(cid:73)(cid:78)(cid:0)(cid:82)(cid:69)(cid:71)(cid:65)(cid:82)(cid:68)(cid:0)(cid:84)(cid:79)(cid:0)(cid:69)(cid:78)(cid:86)(cid:73)(cid:82)(cid:79)(cid:78)(cid:77)(cid:69)(cid:78)(cid:84)(cid:65)(cid:76)(cid:0)(cid:80)(cid:82)(cid:79)(cid:84)(cid:69)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)(cid:12)(cid:0)(cid:80)(cid:82)(cid:79)(cid:68)(cid:85)(cid:67)(cid:84)(cid:0)(cid:83)(cid:65)(cid:70)(cid:69)(cid:84)(cid:89)(cid:12)(cid:0)
(cid:0)(cid:0)(cid:0)(cid:79)(cid:80)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:65)(cid:76)(cid:0)(cid:83)(cid:65)(cid:70)(cid:69)(cid:84)(cid:89)(cid:12)(cid:0)(cid:69)(cid:84)(cid:67)(cid:14)

(cid:115)(cid:0)(cid:38)(cid:79)(cid:82)(cid:77)(cid:85)(cid:76)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:85)(cid:78)(cid:73)(cid:70)(cid:73)(cid:69)(cid:68)(cid:0)(cid:80)(cid:79)(cid:76)(cid:73)(cid:67)(cid:89)(cid:0)
  and action plans
(cid:115)(cid:0)(cid:39)(cid:85)(cid:73)(cid:68)(cid:65)(cid:78)(cid:67)(cid:69)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:67)(cid:79)(cid:85)(cid:78)(cid:83)(cid:69)(cid:76)(cid:0)(cid:70)(cid:79)(cid:82)(cid:0)(cid:84)(cid:72)(cid:69)(cid:0)
  subordinate committees
(cid:115)(cid:0)(cid:48)(cid:82)(cid:69)(cid:80)(cid:65)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:35)(cid:51)(cid:50)(cid:0)(cid:50)(cid:69)(cid:80)(cid:79)(cid:82)(cid:84)(cid:83)
(cid:115)(cid:0)(cid:45)(cid:79)(cid:78)(cid:73)(cid:84)(cid:79)(cid:82)(cid:73)(cid:78)(cid:71)(cid:0)(cid:79)(cid:70)(cid:0)(cid:73)(cid:78)(cid:68)(cid:69)(cid:80)(cid:69)(cid:78)(cid:68)(cid:69)(cid:78)(cid:84)(cid:0)
  evaluation
(cid:115)(cid:0)(cid:36)(cid:73)(cid:83)(cid:67)(cid:76)(cid:79)(cid:83)(cid:85)(cid:82)(cid:69)(cid:0)(cid:79)(cid:70)(cid:0)(cid:35)(cid:51)(cid:50)(cid:0)(cid:73)(cid:78)(cid:70)(cid:79)(cid:82)(cid:77)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)
  in concert with Corporate 
  Communications and Investor 
  Relations

(cid:39)(cid:76)(cid:79)(cid:66)(cid:65)(cid:76)(cid:0)(cid:37)(cid:78)(cid:86)(cid:73)(cid:82)(cid:79)(cid:78)(cid:77)(cid:69)(cid:78)(cid:84)(cid:0)(cid:35)(cid:79)(cid:77)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:69)

(cid:115)(cid:0)(cid:36)(cid:69)(cid:76)(cid:73)(cid:66)(cid:69)(cid:82)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:65)(cid:68)(cid:79)(cid:80)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:71)(cid:82)(cid:79)(cid:85)(cid:80)(cid:13)(cid:87)(cid:73)(cid:68)(cid:69)(cid:0)(cid:77)(cid:69)(cid:65)(cid:83)(cid:85)(cid:82)(cid:69)(cid:83)(cid:0)(cid:84)(cid:79)(cid:0)(cid:67)(cid:79)(cid:85)(cid:78)(cid:84)(cid:69)(cid:82)(cid:0)(cid:71)(cid:76)(cid:79)(cid:66)(cid:65)(cid:76)(cid:0)(cid:87)(cid:65)(cid:82)(cid:77)(cid:73)(cid:78)(cid:71)

(cid:45)(cid:65)(cid:82)(cid:75)(cid:69)(cid:84)(cid:0)(cid:35)(cid:79)(cid:77)(cid:80)(cid:76)(cid:73)(cid:65)(cid:78)(cid:67)(cid:69)(cid:0)(cid:35)(cid:79)(cid:77)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:69)

(cid:115)(cid:0)(cid:37)(cid:88)(cid:65)(cid:77)(cid:73)(cid:78)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:80)(cid:82)(cid:73)(cid:79)(cid:82)(cid:0)(cid:84)(cid:79)(cid:0)(cid:65)(cid:76)(cid:76)(cid:0)(cid:65)(cid:67)(cid:82)(cid:79)(cid:83)(cid:83)(cid:13)(cid:84)(cid:72)(cid:69)(cid:13)(cid:66)(cid:79)(cid:65)(cid:82)(cid:68)(cid:0)(cid:80)(cid:82)(cid:73)(cid:67)(cid:69)(cid:0)(cid:82)(cid:69)(cid:86)(cid:73)(cid:83)(cid:73)(cid:79)(cid:78)(cid:83)(cid:0)(cid:84)(cid:79)(cid:0)(cid:67)(cid:79)(cid:78)(cid:70)(cid:73)(cid:82)(cid:77)(cid:0)(cid:67)(cid:79)(cid:77)(cid:80)(cid:76)(cid:73)(cid:65)(cid:78)(cid:67)(cid:69)(cid:0)(cid:87)(cid:73)(cid:84)(cid:72)
(cid:0)(cid:0)(cid:0)(cid:33)(cid:78)(cid:84)(cid:73)(cid:77)(cid:79)(cid:78)(cid:79)(cid:80)(cid:79)(cid:76)(cid:89)(cid:0)(cid:44)(cid:65)(cid:87)

(cid:37)(cid:88)(cid:80)(cid:79)(cid:82)(cid:84)(cid:0)(cid:35)(cid:79)(cid:78)(cid:84)(cid:82)(cid:79)(cid:76)(cid:0)(cid:35)(cid:79)(cid:77)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:69)

(cid:115)(cid:0)(cid:35)(cid:79)(cid:77)(cid:80)(cid:76)(cid:73)(cid:65)(cid:78)(cid:67)(cid:69)(cid:0)(cid:87)(cid:73)(cid:84)(cid:72)(cid:0)(cid:69)(cid:88)(cid:80)(cid:79)(cid:82)(cid:84)(cid:13)(cid:82)(cid:69)(cid:76)(cid:65)(cid:84)(cid:69)(cid:68)(cid:0)(cid:82)(cid:69)(cid:71)(cid:85)(cid:76)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:83)

(cid:50)(cid:73)(cid:83)(cid:75)(cid:0)(cid:45)(cid:65)(cid:78)(cid:65)(cid:71)(cid:69)(cid:77)(cid:69)(cid:78)(cid:84)(cid:0)(cid:35)(cid:79)(cid:77)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:69)

(cid:115)(cid:0)(cid:38)(cid:79)(cid:82)(cid:77)(cid:85)(cid:76)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:80)(cid:76)(cid:65)(cid:78)(cid:83)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:77)(cid:69)(cid:65)(cid:83)(cid:85)(cid:82)(cid:69)(cid:83)(cid:0)(cid:84)(cid:79)(cid:0)(cid:82)(cid:69)(cid:83)(cid:80)(cid:79)(cid:78)(cid:68)(cid:0)(cid:84)(cid:79)(cid:0)(cid:65)(cid:67)(cid:84)(cid:85)(cid:65)(cid:76)(cid:0)(cid:79)(cid:82)(cid:0)(cid:80)(cid:79)(cid:84)(cid:69)(cid:78)(cid:84)(cid:73)(cid:65)(cid:76)(cid:0)(cid:67)(cid:82)(cid:73)(cid:83)(cid:69)(cid:83)

(cid:35)(cid:79)(cid:77)(cid:77)(cid:85)(cid:78)(cid:73)(cid:84)(cid:89)(cid:0)(cid:38)(cid:69)(cid:76)(cid:76)(cid:79)(cid:87)(cid:83)(cid:72)(cid:73)(cid:80)(cid:0)(cid:35)(cid:79)(cid:77)(cid:77)(cid:73)(cid:84)(cid:84)(cid:69)(cid:69)

(cid:115)(cid:0)(cid:38)(cid:79)(cid:82)(cid:77)(cid:85)(cid:76)(cid:65)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:79)(cid:70)(cid:0)(cid:80)(cid:79)(cid:76)(cid:73)(cid:67)(cid:89)(cid:12)(cid:0)(cid:80)(cid:76)(cid:65)(cid:78)(cid:83)(cid:12)(cid:0)(cid:65)(cid:78)(cid:68)(cid:0)(cid:67)(cid:79)(cid:85)(cid:82)(cid:83)(cid:69)(cid:83)(cid:0)(cid:79)(cid:70)(cid:0)(cid:65)(cid:67)(cid:84)(cid:73)(cid:79)(cid:78)(cid:0)(cid:73)(cid:78)(cid:0)(cid:82)(cid:69)(cid:71)(cid:65)(cid:82)(cid:68)(cid:0)(cid:84)(cid:79)(cid:0)(cid:67)(cid:79)(cid:77)(cid:77)(cid:85)(cid:78)(cid:73)(cid:84)(cid:89)(cid:0)(cid:70)(cid:69)(cid:76)(cid:76)(cid:79)(cid:87)(cid:83)(cid:72)(cid:73)(cid:80)(cid:0)(cid:65)(cid:67)(cid:84)(cid:73)(cid:86)(cid:73)(cid:84)(cid:73)(cid:69)(cid:83)

36 Asahi Kasei     Annual Report 2013

Governance &
Sustainability

Responsible Care

Responsible Care at the Asahi Kasei Group is not limited to 
chemicals-related operations but encompasses operations in all 
fi elds, comprising the six pillars of environmental protection, 
product safety, operational safety, workplace safety & hygiene, 
health maintenance, and community outreach. One notable 
example of a measure implemented related to global warming is 
the construction of our fi rst power plant designed to use mainly 
biomass as fuel. The new plant started operation in Nobeoka, 
Miyazaki, Japan, in August 2012, and is expected to reduce CO2 
emissions by 170 thousand tons per year by using scrap wood 
from construction sites in the region as biomass fuel.

Corporate Citizenship

We are committed to advancing in harmony with society from a 
global perspective through fair information disclosure and 
proactive employment of management resources for corporate 
responsibility and citizenship. For example, we conduct school 
visits to promote understanding and heighten interest in science 
and technology among elementary, junior high, and high school 
students. Our personnel visit schools to give explanations and 
demonstrations of science and technology and on environmental 
issues. In addition, we participated in an afforestation program in 
the Horqin Desert of Inner Mongolia, China, planting 8,300 trees 
in 2012 as part of an effort to heighten people’s awareness for 
the preservation of natural forest and water environments.

Respect for Employee Individuality

Opening Ceremony of the new biomass power plant

The site of afforestation in Inner Mongolia

The Asahi Kasei Group considers fulfi lling and satisfying working 
conditions and workplace culture, in which personnel feel 
motivated to achieve and take pride in their career, to be a key to 
business performance. The Human Resources Principles 
established in 2006 are a distillation of the values and beliefs held 
in common by all employees, a key aspect of a corporate culture 
where personal growth and corporate development are mutually 

reinforcing. We encourage personnel to reevaluate their working 
habits from the perspective of balancing work and family life. For 
example, we adopted a system for paid holidays to be used in 
two-hour units, allowing personnel to utilize paid leave more 
fl exibly. Furthermore, to increase the utilization of parental leave 
by male personnel, we simplifi ed the necessary procedures and 
arranged for their supervisors encourage such utilization.

Human Resources Principles

Corporate 
Commitment

The basic commitment to human resources is to provide the venue for a dynamic 
and fulfi lling career as a part of a lively and growing corporate group

Basic
Expectations

Expectations of 
Leaders

• Enterprise and growth through challenge and change
• Integrity and responsibility in action
• Respect for diversity

• Building the team, heightening performance and achievement
• Going beyond conventional boundaries, in thought and action
• Contributing to mutual development and growth

Asahi Kasei     Annual Report 2013

37

Directors, Corporate Auditors, Executive Offi cers
(As of June 27, 2013)

Ichiro Itoh

Chairman & 
Representative Director

Taketsugu Fujiwara

Hideki Kobori

Hiroshi Kobayashi

President & Representative Director
Presidential Executive Offi cer

Director
Senior Executive Offi cer

Director
Senior Executive Offi cer

Masafumi Nakao

Hiroshi Sawayama

Yoshihiro Wada

Director
Lead Executive Offi cer

Director
Lead Executive Offi cer

Director
Lead Executive Offi cer

Yukiharu Kodama

Norio Ichino

Masumi Shiraishi

Outside Director

Outside Director

Outside Director

Toshiyuki Kawasaki 
Corporate Auditor

Ryo Matsui
Senior Executive Offi cer

Makoto Konosu 
Executive Offi cer

Naoki Okada
Executive Offi cer

Hajime Nagahara
Corporate Auditor

Yuji Mizuno
Senior Executive Offi cer

Kazuo Tezuka
Outside Corporate Auditor

Shinichiro Nei
Lead Executive Offi cer

Koji Kobayashi
Outside Corporate Auditor

Masahito Hirai
Executive Offi cer

Yuji Kobayashi
Executive Offi cer

Toshio Asano
Executive Offi cer

Shoichiro Tonomura
Executive Offi cer

38 Asahi Kasei     Annual Report 2013

Financial Section

Financial Section

Contents

Consolidated Eleven-Year Summary

Management’s Discussion and Analysis

Risk Analysis

Consolidated Financial Statements

  Consolidated Balance Sheets

  Consolidated Statements of Income

  Consolidated Statements of Comprehensive Income

  Consolidated Statements of Changes in Net Assets

  Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

  1. Major policies for preparing the consolidated fi nancial statements

  2. Signifi cant accounting policies 

  3. Changes in signifi cant accounting policies 

  4. Notes to Consolidated Balance Sheets 

  5. Notes to Consolidated Statements of Income 

  6. Notes to Consolidated Statements of Comprehensive Income 

  7. Notes to Consolidated Statements of Changes in Net Assets 

  8. Note to Consolidated Statements of Cash Flows 

  9. Leases 

  10. Financial instruments 

  11. Marketable securities and investment securities 

  12. Derivative fi nancial instruments 

  13. Provision for retirement benefi ts 

  14. Taxes 

  15. Business combinations 

  16. Asset retirement obligations 

  17. Business segment information 

  18. Information on related parties 

  19. Per share information 

  20. Borrowings 

Report of Independent Auditors

Asahi Kasei     Annual Report 2013

40

42

48

50

52

53

54

55

56

56

56

57

58

59

60

61

62

62

63

67

68

70

71

72

73

74

77

77

78

79

39

 
Consolidated Eleven-Year Summary
Asahi Kasei Corporation and Consolidated Subsidiaries

For the years ended March 31

2013b

2012

2011c,d

2010c,e

2009c,e

Net sales

Chemicals

Life & Living

Chemical and Chemical-related

¥1,666,640

  ¥ 1,573,230

  ¥ 1,555,945

  ¥ 1,392,212

  ¥ 1,521,178

684,582 

  680,112

  699,801

  580,709

  657,393

—  

—  

—  

—  

—  

—  

—  

—  

—

—

  Homes

486,182 

  451,965

  409,224

  389,728

  409,882

Housing and Construction Materials

—  

—  

—  

—  

—

  Health Care

Fibers

Electronics

Construction Materials

Critical Care

  Others

  Domestic sales

  Overseas sales

Operating income

Ordinary income

Income (loss) before income taxes

Net income (loss)

Comprehensive income

Net income (loss) per share, yen

Capital expenditure

Depreciation and amortization

R&D expenditures

Cash dividends per share, yen

As of March 31

Total assets

Inventories

Property, plant and equipment

Investments and other assets

Net wortha

Net worth per share, yen

Net worth/total assets, %

Number of employees

133,450 

109,613 

131,148 

51,504 

52,131 

18,031 

  119,483

  110,849

  146,113

46,146

  116,387

  108,761

  158,337

47,418

  113,207

  101,201

  142,700

47,024

—  

—  

—  

18,562

1,181,429 

 1,151,705

485,211 

  421,525

91,960 

95,125 

82,302 

53,712 

117,515 

38.43 

113,785 

80,050 

71,120

14.00 

  104,258

  107,567

94,866

55,766

62,561

39.89

85,124

78,440

66,269

14.00

16,017

 1,106,656

  449,289

  122,927

  118,219

98,342

60,288

45,088

43.11

66,014

84,092

62,320

11.00

17,642

 1,021,803

  370,409

57,622

56,367

46,056

25,286

—  

18.08

83,990

86,166

62,924

10.00

  119,619

  116,405

  129,655

60,927

—

27,297

 1,127,213

  393,965

34,959

32,500

19,031

4,745

—

3.39

  126,725

79,436

60,849

10.00

2013

2012

2011

2010

2009

¥1,800,170

  ¥ 1,410,568

  ¥ 1,425,879

  ¥ 1,368,892

  ¥ 1,379,337

309,677

461,581 

263,704 

812,080 

581.05 

45.1 

28,363 

  279,206

  416,119

  227,489

  706,846

505.72

50.1

25,409

  256,248

  418,354

  220,773

  663,566

474.59

46.5

25,016

  251,084

  447,497

  226,331

  633,343

452.91

46.3

25,085

  273,539

  441,271

  218,477

  603,846

431.77

43.8

24,244

a. Net assets less minority interest. Through the year ended March 31, 2006, fi gures for shareholders’ equity shown.
b. Beginning with the year ended March 31, 2013, Critical Care was added as a new segment in which results of ZOLL Medical Corporation of the US and its subsidiaries are reported.
c. Beginning with the year ended March 31, 2012, the accounting policy for naphtha resale in the Chemicals segment was changed. This change is applied retroactively to net 

sales for the years ended March 31, 2008, through March 31, 2011.

d. In the year ended March 31, 2011, the Services, Engineering and Others segment was replaced with the Others category. Figures under the previous classifi cation are shown on 

the same line.

e. In the year ended March 31, 2010, the following segment name changes and intersegment transfers were made. For comparison purposes, results for the year ended March 

31, 2009, are recalculated to refl ect these intersegment transfers.
(cid:129) The Pharma segment was renamed the Health Care segment, and the Electronics Materials & Devices segment was renamed the Electronics segment. Figures under the 

previous classifi cations are shown on the same line. 

(cid:129) Electronic materials operations were transferred from the Chemicals segment and from corporate expenses to the Electronics segment.
(cid:129) Leona™ nylon 66 fi lament operations were transferred from the Chemicals segment to the Fibers segment.

f.  In the year ended March 31, 2008, the Life & Living segment was combined with the Chemicals segment.

40 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financial Section

2009c

2008c,f

2007

2006g

2005

2004h

Millions of yen, except where noted
2003h

2003

  ¥ 1,521,178

  ¥ 1,663,778

  ¥ 1,623,791

  ¥ 1,498,620

  ¥ 1,377,697

  ¥ 1,253,534

  ¥ 1,193,614

  ¥ 1,193,614

  709,556

  846,224

  752,632

  660,402

  557,439

  453,707

  424,673

—  

—  

—  

—  

52,558

51,942

59,149

59,813

52,908

—  

—  

—  

—  

—  

  477,581

  409,882

  386,227

  405,695

  404,539

  375,755

  361,273

  320,553

—

—  

—  

—  

—  

—  

—  

—  

  383,654

  119,619

  102,176

91,721

60,927

  111,232

  114,072

  113,267

55,732

  104,474

  106,639

  112,094

60,818

  105,842

89,704

  102,859

56,512

  103,933

  104,261

93,025

59,908

  105,965

  101,514

82,484

60,622

  105,463

  110,551

71,579

63,101

—  

—  

—  

—  

—  

—  

—  

27,297

 1,127,213

  393,965

34,959

32,500

19,031

4,745

37,024

 1,176,441

  487,337

  127,656

  120,456

  105,599

69,945

28,881

 1,195,751

  428,040

  127,801

  126,507

  114,883

68,575

26,821

 1,125,454

  373,166

  108,726

  104,166

94,481

59,668

24,228

 1,067,893

  309,804

  115,809

  112,876

91,141

56,454

28,156

 1,011,366

  242,168

60,932

53,643

54,820

27,672

44,786

  981,064

  212,550

61,555

50,389

  (100,869)

  (100,869)

(66,791)

(66,791)

—

—

  105,463

  110,551

71,579

—

—

44,786

  981,064

  212,550

61,555

50,389

—  

—  

—  

—  

—  

—  

—  

3.39

  126,725

79,436

60,849

10.00

50.01

82,911

73,983

56,170

13.00

49.00

84,413

71,646

52,426

12.00

42.46

66,310

69,399

51,467

10.00

40.16

68,479

71,531

50,715

8.00

19.62

86,387

64,408

48,420

6.00

(47.63)

93,985

60,808

49,311

6.00

—

(47.63)

93,985

60,808

49,311

6.00

2009

2008

2007

2006

2005

2004

2003

2003

  ¥ 1,379,337

  ¥ 1,425,367

  ¥ 1,459,922

  ¥ 1,376,044

  ¥ 1,270,057

  ¥ 1,249,206

  ¥ 1,212,374

  ¥ 1,212,374

  273,539

  441,271

  218,477

  603,846

431.77

43.8

24,244

  272,372

  424,193

  234,873

  666,244

476.39

46.7

23,854

  240,006

  426,959

  281,502

  645,655

461.50

44.2

23,715

  214,062

  414,368

  284,390

  594,211

424.34

43.2

23,030

  202,521

  419,969

  223,958

  511,726

365.43

40.3

23,820

  181,609

  428,302

  226,825

  450,451

321.41

36.1

25,011

  176,788

  427,188

  198,697

  407,639

290.92

33.6

25,730

  176,788

  427,188

  198,697

  407,639

290.92

33.6

25,730

g. In the year ended March 31, 2006, Leona™ nylon 66 fi lament operations were transferred from the Fibers segment to the Chemicals segment.
h. In the year ended March 31, 2004, business categories were aligned with the core operating companies in the holding company confi guration adopted on October 1, 2003. 

(cid:129) The “fabricated home products” segment of the Chemical and Chemical-related sector is separated to an independent Life & Living segment. The remainder of the Chemical 

and Chemical-related sector is reclassifi ed as the Chemicals segment.

(cid:129) The Housing and Construction Materials sector is separated into the Homes segment and the Construction Materials segment.
(cid:129) The Fibers and Textiles sector is renamed the Fibers segment.
(cid:129) With the divestment of liquors operations, the Liquors, Services and Others sector is renamed the Services, Engineering and Others segment.

  For comparison purposes, results for the year ended March 31, 2003, are recalculated in accordance with the revised categories.

Asahi Kasei     Annual Report 2013

41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Management’s Discussion and Analysis
Fiscal year 2012 (April 1, 2012 – March 31, 2013)

Operating Environment

Although there were signs of economic recovery in the US and 

Non-operating income and expenses, 
ordinary income
Net non-operating income was ¥3.2 billion, a ¥0.1 billion 

other countries, the overall operating climate remained 

decline from the ¥3.3 billion net non-operating income of a 

challenging during the fi scal year as the global economy was 

year earlier. While the previous year’s foreign exchange loss 

impacted by the European sovereign debt crisis and slowing 

transitioned to foreign exchange gains and insurance income 

growth in China and other emerging economies. For the 

increased, equity in earnings of affi liates transitioned to equity 

Japanese economy, expectations of recovery rose with domestic 

in losses of affi liates and costs associated with idle portion of 

demand underpinned by fi rm consumer spending and with 

facilities increased. As a result, ordinary income decreased by 

conditions for exports improving due to the depreciation of 

¥12.4 billion (11.6%) to ¥95.1 billion.

the exchange value of the yen since the end of 2012.

Overview of Consolidated Results

Extraordinary income and loss
Extraordinary loss of ¥13.2 billion included ¥6.4 billion in 

business structure improvement expenses, a ¥4.0 billion loss 

Net sales, operating income
Consolidated net sales for the fi scal year increased by ¥93.4 

on disposal of noncurrent assets, and ¥2.1 billion in 

impairment loss. The net extraordinary loss of ¥12.8 billion 

billion (5.9%) to ¥1,666.6 billion. Overseas sales increased, 

was ¥0.1 billion higher than a year ago.

largely due to the addition of the Critical Care segment, by 

¥63.7 billion (15.1%) to ¥485.2 billion, and increased by 2.3 

percentage points as a portion of consolidated net sales from 

Net income
With ordinary income of ¥95.1 billion and the net 

26.8% to 29.1%. Domestic sales increased by ¥29.7 billion 

extraordinary loss of ¥12.8 billion, income before income 

(2.6%) to ¥1,181.4 billion with strong performance in the 

taxes and minority interests was ¥82.3 billion. Income tax 

Homes segment.

expense was ¥28.4 billion (current income taxes of ¥27.9 

Operating income decreased by ¥12.3 billion (11.8%) to 

billion combined with a deferred income tax obligation of 

¥92.0 billion. As a percentage of net sales, cost of sales 

¥0.5 billion). Minority interests in income of consolidated 

decreased by 0.6 percentage points to 74.4%. SG&A 

subsidiaries were ¥0.2 billion. As a result, net income 

increased by ¥45.2 billion, increasing as a percentage of net 

decreased by ¥2.1 billion (3.7%) to ¥53.7 billion, and net 

sales by 1.7 percentage points to 20.1% despite the increase 

income per share decreased by ¥1.46 to ¥38.43 from the 

in sales. Operating margin decreased by 1.1 percentage points 

¥39.89 of a year earlier.

to 5.5%.

Net Sales,
Overseas Sales Ratio

Operating Income,
Operating Margin

(¥ billion) 
2,000

(%)
40

(¥ billion) 
150

1,500

1,000

500

0

30

20

10

120

90

60

30

0

0

(%)
15

12

9

6

3

0

SG&A, SG&A Ratio

Net Income, 
Net Income per Share

(¥ billion) 
400

(%)
40

(¥ billion) 
80

300

200

100

0

30

60

20

40

10

20

0

0

(¥)
60

45

30

15

0

FY ’08

’09

’10

’11

’12

FY

’08

’09

’10

’11

’12

FY

’08

’09

’10

’11

’12

FY

’08

’09

’10

’11

’12

Net sales, left scale

Operating income, left scale

SG&A, left scale

Net income, left scale

Overseas sales ratio, right scale

Operating margin, right scale

SG&A ratio, right scale

Net income per share, right scale

42 Asahi Kasei     Annual Report 2013

 
Financial Section

Results by Operating Segment

Homes 
Sales increased by ¥34.2 billion (7.6%) from a year ago to 

The Asahi Kasei Group’s operations are described by major 

¥486.2 billion, and operating income increased by ¥7.9 billion 

business classifi cation: seven reportable segments of 

(17.1%) to ¥54.3 billion. Orders for order-built homes 

Chemicals, Homes, Health Care, Fibers, Electronics, 

increased by ¥40.5 billion to ¥412.4 billion. 

Construction Materials, and Critical Care, together with an 

Operating income from order-built homes increased as 

“Others” category. Critical Care is a new segment added 

deliveries of both Hebel Haus™ unit homes and Hebel 

beginning with the fi rst quarter of fi scal 2012, in which results 

Maison™ apartment buildings increased. Operating income 

of ZOLL Medical Corporation of the US and its subsidiaries 

from real estate–related operations rose as deliveries of 

(hereinafter “ZOLL”), acquired on April 26, 2012, US Eastern 

condominiums increased and rental management performed 

time, are reported.

Chemicals 
Sales increased by ¥4.5 billion (0.7%) from a year ago to 

¥684.6 billion, and operating income decreased by ¥21.6 

billion (48.5%) to ¥22.9 billion. 

well. Operating income from remodeling operations rose with 

increased orders for solar panel installation and other 

renovation work. 

Health Care 
Sales increased by ¥14.0 billion (11.7%) from a year ago to 

Operating income from chemicals and derivative products 

¥133.5 billion, and operating income increased by ¥7.1 billion 

decreased as terms of trade for monomer products such as 

(81.0%) to ¥15.9 billion. 

acrylonitrile deteriorated with higher feedstock prices and low 

Although pharmaceuticals operations were impacted by 

sales prices due to continuing weak demand in China and 

reduced reimbursement prices and higher R&D expenses, 

other Asian countries. Although synthetic rubber for fuel-

operating income increased with solid sales growth of 

effi cient tires performed well, operating income from polymer 

Teribone™ osteoporosis drug and Recomodulin™ 

products decreased with high feedstock prices impacting 

recombinant thrombomodulin. 

products such as polyethylene. Operating income from 

Although sales of therapeutic apheresis devices remained 

specialty products increased as coating materials and 

fi rm, operating income from devices-related operations 

functional chemicals for pharmaceutical manufacture 

decreased as APS™ polysulfone-membrane artifi cial kidneys 

performed well. 

were impacted by intensifi ed competition and reduced 

reimbursement prices. 

Chemicals segment operating income
increases/decreases

Homes segment operating income
increases/decreases

Health Care segment operating 
income increases/decreases

Sales prices
+2.7

Sales volume
+9.1

54.3

46.3

Operating costs 
and others
-3.9

(¥ billion)
50

44.5

40

30

20

10

Sales volume
-5.3

Foreign 
exchange
+5.7

Sales prices
-11.6

22.9

Operating costs 
and others
-10.4

(¥ billion)

60

50

40

30

20

10

0

FY

’11

’12

0

FY

’11

’12

(¥ billion)
30

25

20

15

10

5

0

FY

8.8

’11

Sales volume
+16.2

Foreign 
exchange
+0.1

Sales prices
-3.0

15.9

Operating costs 
and others
-6.2

’12

Asahi Kasei     Annual Report 2013

43

 
 
 
 
Fibers 
Sales decreased by ¥1.2 billion (1.1%) from a year ago to 

Construction Materials 
Sales increased by ¥5.4 billion (11.6%) from a year ago to 

¥109.6 billion, but operating income increased by ¥0.9 billion 

¥51.5 billion, and operating income increased by ¥2.1 billion 

(28.4%) to ¥4.0 billion. 

(117.2%) to ¥4.0 billion. 

Although Roica™ elastic polyurethane fi lament struggled 

Sales of Hebel™ autoclaved aerated concrete panels 

in overseas markets, operating income in fi bers increased as 

remained fi rm. Shipments of Neoma™ high-performance 

Bemberg™ regenerated cellulose performed well in markets 

phenolic foam insulation panels and other insulation materials 

for outerwear and ethnic garments, and nonwovens remained 

increased. In foundation systems, new applications expanded 

fi rm. 

Electronics 
Sales decreased by ¥15.0 billion (10.2%) from a year ago to 

¥131.1 billion, and operating income decreased by ¥3.6 billion 

(56.0%) to ¥2.8 billion. 

Although sales of mixed-signal LSIs for smartphones were 

smoothly for Eazet™ and ATT Column™ piling systems for 

small-scale construction. Sales of structural materials 

increased. Operating income increased throughout the 

segment. 

Critical Care 
Sales were ¥52.1 billion, and an operating loss of ¥3.7 billion 

fi rm, operating income in electronic devices decreased as an 

was recorded. 

effect of a general deterioration in the operating climate. In 

Operating income from LifeVest™ wearable defi brillators 

electronic materials, although sales of high-end products 

increased steadily, while defi brillators for professional use and 

expanded in each product category, operating income 

other products performed well. An operating loss resulted as 

decreased due to generally sluggish growth in shipment 

an effect of amortization of goodwill and other intangible 

volumes and decreased sales prices for Hipore™ Li-ion battery 

assets, etc., amounting to ¥11.0 billion. 

separator and other products. 

Fibers segment operating income
increases/decreases

Electronics segment operating income
increases/decreases

Construction Materials segment
operating income increases/decreases

(¥ billion)
5

4

3

2

1

(¥ billion)
8

6.4

Operating costs 
and others
+1.1

4.0

3.1

Foreign 
exchange
+0.8

Sales 
volume
-0.9

Sales 
prices
-0.2

4

0

-4

Operating costs 
and others
+6.3

2.8

Sales volume
-4.0

Foreign 
exchange
+1.4

Sales prices
-7.3

(¥ billion)
5

4

3

2

1

Operating costs 
and others
+1.2

4.0

Sales prices
+0.3

Sales volume
+0.7

1.8

0

FY

’11

’12

-8

FY

’11

’12

0

FY

’11

’12

44 Asahi Kasei     Annual Report 2013

 
 
 
 
Financial Section

Others 
Sales decreased by ¥0.5 billion (2.9%) from a year ago to 

Current liabilities increased by ¥153.3 billion (34.1%) to 

¥602.9 billion, mainly as a result of a ¥55.0 billion increase in 

¥18.0 billion, and operating income decreased by ¥0.8 billion 

commercial paper and a ¥38.6 billion increase in short-term 

(26.1%) to ¥2.2 billion.

loans payable.

Liquidity and Capital Resources

Financial position
Total assets at fi scal year end were ¥1,800.2 billion, ¥389.6 

Noncurrent liabilities increased by ¥131.2 billion (54.3%) 

to ¥372.9 billion, mainly as a result of a ¥84.2 billion increase 

in long-term loans payable.

Interest-bearing debt increased by ¥197.3 billion to 

¥381.4 billion.

billion (27.6%) higher than a year earlier.

Net assets increased by ¥105.2 billion (14.6%) from 

Current assets increased by ¥97.7 billion (13.5%) to 

¥719.3 billion to ¥824.5 billion. Net income was ¥53.7 billion, 

¥819.5 billion, mainly as notes and accounts receivable–trade 

foreign currency translation adjustments increased by ¥44.8 

increased by ¥40.2 billion, inventories increased by ¥30.5 

billion, and net unrealized gain on other securities increased 

billion, and cash and deposits increased by ¥6.6 billion.

by ¥22.5 billion, while dividend payments were ¥19.6 billion. 

Noncurrent assets increased by ¥291.9 billion (42.4%) 

As a result, net worth per share increased by ¥75.33 to 

to ¥980.7 billion, notably with a ¥210.2 billion increase in 

¥581.05, net worth/total assets decreased from 50.1% to 

intangible assets and a ¥47.4 billion increase in investment 

45.1%, and debt-to equity ratio increased by 0.21 to 0.47. 

securities largely due to higher fair market value.

Critical Care segment operating income
increases/decreases

Others operating income
increases/decreases

(¥ billion)
5

0

-5

FY

’11

Operating costs and others
-3.7

-3.7

’12

(¥ billion)
4

3

3.0

2

1

0

FY

’11

2.2

Sales volume
-0.8

Operating costs 
and others
-0.0

Total Assets, Net Worth

(¥ billion)
2,000

1,500

1,000

500

0

’12

FY

’08

’09

’10

’11

’12

Total assets

Net worth

Asahi Kasei     Annual Report 2013

45

 
 
 
 
 
 
Capital expenditure
Capital expenditure (capex) was primarily for new and 

expanded production plant and equipment in long-term 

growth fi elds. Investments were also made for rationalization, 

labor-saving, maintenance, and IT systems to bring greater 

product reliability and cost reductions.

Capex by operating segment shown below is for 

property, plant and equipment and intangible assets (other 

than goodwill), combined, excluding consumption tax. 

A total of ¥113.8 billion was invested during the fi scal 

year for the expansion of businesses with competitive 

superiority, particular in the Chemicals, Health Care, and 

Electronics segments, as well as for modifi cation and 

rationalization.

Notable capex by operating segment was as follows.

Chemicals
Capacity expansion for Saran Wrap™, capacity expansion for 

acrylonitrile, construction of facilities for biomass power 

generation, rationalization of facilities in Mizushima, other 

rationalization, labor-saving, and maintenance.

Homes
Leases, rationalization, labor-saving, and maintenance.

Health Care
Acquisition of rights to distribute overactive bladder 

therapeutic drug, rationalization, labor-saving, and 

maintenance.

Totals for the year 
(¥ million)

Compared to 
previous year (%)

Fibers
Construction of facilities for spunbond, rationalization, labor-

Chemicals

Homes

Health Care

Fibers

Electronics

Construction Materials

Critical Care

Others

Combined

47,290

9,527

14,275

6,833 

17,011

2,186

5,416

1,140

103,677

Corporate assets and eliminations

10,108 

Consolidated

113,785

121.0

151.9

133.7

119.9

126.7

134.0

—

145.0

133.7

133.9

133.7

saving, and maintenance.

Electronics
Capacity expansion for Hipore™ Li-ion battery separator, 

capacity expansion for LSIs, IT systems, rationalization, labor-

saving, and maintenance.

Construction Materials
Rationalization, labor-saving, and maintenance.

Critical Care
Rationalization, labor-saving, and maintenance.

Others
Rationalization, labor-saving, and maintenance.

Corporate assets
R&D equipment, IT systems, and maintenance.

Net Worth to Total Assets

Interest-Bearing Debt, 
D/E Ratio

Capex, Depreciation 
and Amortization

(%)
60

50

40

30

20

10

0

(¥ billion)
400

300

200

100

0

0.8

0.6

0.4

0.2

0.0

(¥ billion)
150

120

90

60

30

0

FY

’08

’09

’10

’11

’12

FY

’08

’09

’10

’11

’12

FY

’08

’09

’10

’11

’12

Interest-bearing debt, left scale

Capex

D/E ratio, right scale

Depreciation and amortization

46 Asahi Kasei     Annual Report 2013

 
 
Financial Section

Cash fl ows
Free cash fl ows* were a negative ¥152.5 billion, as cash used, 

Cash fl ows from fi nancing activities
Cash used included ¥19.6 billion for dividend payments. 

principally for acquisition of ZOLL, exceeded cash generated, 

A ¥189.2 billion increase in loans payable, bonds payable, 

principally from income before income taxes and minority 

and commercial paper was associated with the acquisition of 

interests and from depreciation and amortization. Cash fl ows 

ZOLL. Net cash provided by fi nancing activities was ¥166.2 

from fi nancing activities were a net ¥166.2 billion generated, 

billion, ¥257.3 billion more than a year earlier.

principally due to increased borrowings associated with the 

acquisition of ZOLL. As a result, cash and cash equivalents at 

fi scal year end were ¥104.0 billion, ¥7.7 billion more than a 

year earlier.

Cash fl ows from operating activities
Cash used included ¥21.8 billion for increase in inventories 

and ¥22.2 billion for income taxes paid. Income before 

income taxes and minority interests generated ¥82.3 billion 

and depreciation and amortization generated ¥80.0 billion. 

Net cash provided by operating activities was ¥126.0 billion, 

¥15.3 billion less than a year earlier.

Cash fl ows from investing activities
Cash used included ¥88.2 billion for purchase of property, 

plant and equipment for continuing expansion of 

competitively superior operations and enhancement of 

overall competitiveness, ¥15.8 billion for purchase of 

intangible assets, and ¥174.5 billion for purchase of shares in 

subsidiaries resulting in change in scope of consolidation 

related to the acquisition of ZOLL. Net cash used in investing 

activities was ¥278.5 billion, ¥189.0 billion more than a year 

earlier.

*  Total of net cash provided by (used in) operating activities and net 

cash provided by (used in) investment activities.

Financial Policy

We aim to increase free cash fl ows with increased earnings 

through enhanced cost effi ciency, greater product 

competitiveness, and business structure improvements, and 

with greater capital effi ciency through utilization of group 

fi nance and maintenance of optimum inventory levels.

A wide range of fund-raising methods including bank 

borrowings, bonds, and commercial paper will be utilized 

dynamically in accordance with the fi nancial circumstances of 

the Asahi Kasei Group in order to obtain stable fi nancing at 

low cost.

These resources will be used to fund strategic 

investments under the “For Tomorrow 2015” strategic 

management initiative focused on the expansion of world-

leading businesses and the creation of new value for society 

by expanding operations in the fi elds of the environment & 

energy, residential living, and health care, as well as dividends 

for shareholders.

Advancing these measures will enable us to further 

enhance corporate value and provide an appropriate return 

to shareholders while maintaining discipline for a sound 

fi nancial constitution.

Free Cash Flows

(¥ billion)

80

40

0

(40)

(80)

(120)

(160)

Cash Flows

(¥ billion)
200

100

0

(100)

(200)

(300)

FY

’08

’09

’10

’11

’12

FY

’08

’09

’10

’11

’12

Net cash provided by operating activities

Net cash used in investing activities

Net cash provided by (used in) financing activities

Asahi Kasei     Annual Report 2013

47

 
 
 
Risk Analysis

Operating risks and non-operating risks which may materially infl uence investor decisions are described 

below. The management maintains awareness of the possibility that these scenarios may emerge and, to 

the fullest possible extent, implements measures to avoid their emergence and to minimize their impact 

on corporate performance in the event that they do emerge.

The description of risks given here includes elements which may emerge in the future, but as it is 

based on current evaluations at the time of preparation of this report, it does not include risks which could 

not be foreseen.

Crude oil and naphtha prices

Housing-related tax policy, interest rate fl uctuation

Operating costs in operations based on petrochemicals are 

Operations in the Homes segment are affected by Japanese 

affected by prices for crude oil and naphtha. If crude oil 

tax policies as they relate to home acquisition and by 

and naphtha prices rise, selling prices for products derived 

fl uctuations in Japanese interest rates. Changes in Japanese 

from these feedstocks must be increased in a timely 

tax policy, including consumption taxes, or fl uctuations in 

manner to maintain suffi cient price spreads. Price spreads 

Japanese interest rates may result in diminished housing 

may diminish, thereby affecting our consolidated 

demand, thereby affecting our consolidated performance 

performance and fi nancial condition.

and fi nancial condition.

Exchange rate fl uctuation

Profi tability of electronics-related businesses

Operations based overseas maintain accounts in the local 

The electronics industry is characterized by sharp market 

currency where they operate. The yen value of items 

cycles. The profi tability of electronics-related businesses 

carried in these accounts is affected by the rate of 

may decline signifi cantly in a relatively short time, thereby 

exchange at the time of conversion to yen. Although 

affecting our consolidated performance and fi nancial 

measures such as currency exchange hedges are utilized 

condition. Because products in this fi eld rapidly become 

to minimize the short-term effects of exchange rate 

obsolete, the timely development and commercialization of 

fl uctuations, such fl uctuations may exceed the foreseeable 

leading-edge devices and materials is required. New 

range over the short to long term, thereby affecting our 

product development may be delayed, or demand 

consolidated performance and fi nancial condition.

fl uctuations may exceed expectations, thereby affecting 

our consolidated performance and fi nancial condition.

Overseas operations

Pharmaceutical, medical device, and critical device 

Overseas operations may face a variety of risks which 

businesses 

cannot be foreseen, including the existence or emergence 

of economically unfavorable circumstances due to legal 

Pharmaceutical, medical device, and critical care device 

and regulatory changes, vulnerability of infrastructure, 

businesses may be signifi cantly affected by government 

diffi culty in hiring/retaining qualifi ed employees, or other 

measures regarding health care or other changes in 

factors, and social or political instability due to terrorism, 

government policy in various countries. Unforeseeable side 

war, or other factors. Overseas operations may be impaired 

effects or complications may emerge, signifi cantly affecting 

by such scenarios, thereby affecting our consolidated 

these businesses. Product approval may be withdrawn as a 

performance and business plans.

result of reexamination, and that competition may intensify 

48 Asahi Kasei     Annual Report 2013

 
Financial Section

as a result of the market entry of generics. For products 

Business and capital alliances

under development, regulatory approval may be prolonged 

or fail to be obtained, market demand may be lower than 

Acquisitions, business alliances, and capital alliances may 

expected, and reimbursement prices may be lower than 

bear lower results or less synergy than anticipated due to 

expected. Such scenarios may affect our consolidated 

deterioration of the operating environment, thereby 

performance and fi nancial condition.

affecting our consolidated performance and fi nancial 

Industrial accidents and natural disasters

loss for goodwill, etc., thereby affecting our consolidated 

performance and fi nancial condition.

condition. Poor performance at companies in which we 

have invested may require the recording of an impairment 

The occurrence of a signifi cant industrial accident or 

natural disaster at a plant or elsewhere may result in a loss 

of public trust, the emergence of costs associated with 

accident response, including compensation, and 

opportunity loss due to plant shutdown caused by damage 

to plant facilities, supply chain disruptions which impede 

raw materials procurement, etc., thereby affecting our 

consolidated performance and fi nancial condition.

Intellectual property, product liability, and legal 

regulation

An unfavorable ruling may emerge in a dispute relating to 

intellectual property, a product defect resulting in a large-

scale recall and compensation whose costs exceed 

insurance coverage may emerge, and detrimental legal and 

regulatory changes may emerge in any country where we 

operate. Such scenarios may affect our consolidated 

performance and fi nancial condition.

Irrecoverable credits

Credits extended to customers may become irrecoverable 

to an unforeseeable extent, necessitating additional losses 

or allowances to be recorded in fi nancial accounts, and 

thereby affecting our consolidated performance and 

fi nancial condition.

Asahi Kasei     Annual Report 2013

49

Consolidated Balance Sheets
Asahi Kasei Corporation and Consolidated Subsidiaries
March 31, 2013 and 2012

ASSETS
Current assets:

Cash and deposits (Notes 8 and 10)

Notes and accounts receivable–trade (Note 4(e))

Short-term investment securities (Notes 8, 10 and 11)

  Merchandise and fi nished goods

  Work in progress

Raw materials and supplies 

Deferred tax assets (Note 14)

  Other

Allowance for doubtful accounts

Total current assets

Noncurrent assets:

Property, plant and equipment

Buildings and structures (Note 4(b), (d))

Accumulated depreciation

Buildings and structures, net

Millions of yen

Thousands of
U.S. dollars (Note 1)

2013

2012

2013

¥109,513

306,222 

124 

145,470 

100,513 

63,695 

21,945 

73,619 

(1,631)

819,469 

¥102,875

266,056

360

138,133

87,450

53,623

19,454

54,835

(1,017)

721,770

428,616 

(241,191)

187,425 

410,057

(235,060)

174,997

$1,164,908 

3,257,334 

1,319 

1,547,389 

1,069,173 

677,534 

233,433 

783,098 

(17,349)

8,716,828 

4,559,260 

(2,565,589)

1,993,671 

13,148,718 

  Machinery, equipment and vehicles (Note 4(b), (d))

1,236,111 

1,203,905

Accumulated depreciation

(1,082,480)

(1,075,668)

(11,514,520)

  Machinery, equipment and vehicles, net

153,631 

128,237

1,634,198 

Land (Note 4(d))

Lease assets (Note 9)

Accumulated depreciation

Lease assets, net

Construction in progress

  Other (Note 4(b), (d))

Accumulated depreciation

  Other, net

Subtotal

Intangible assets

  Goodwill (Note 15(d))

  Other

Subtotal

Investments and other assets

58,176 

13,980 

(7,173)

6,806 

41,482 

129,716 

(115,656)

14,060 

461,581 

55,667

11,694

(4,804)

6,890

37,787

122,426

(109,884)

12,542

416,119

618,828 

148,708 

(76,300)

72,397 

441,251 

1,379,811 

(1,230,252)

149,559 

4,909,914 

134,303 

121,114 

255,417 

8,502

36,687

45,189

1,428,603 

1,288,310 

2,716,913 

Investment securities (Notes 4(a), 10 and 11)

224,903 

177,513

2,392,331 

Long-term loans receivable (Note 10)

Deferred tax assets (Note 14)

  Other

Allowance for doubtful accounts

Subtotal

5,248 

8,487 

25,311 

(245)

5,559

18,965

25,692

(240)

55,824 

90,278 

269,237 

(2,606)

263,704 

227,489

2,805,063 

Total noncurrent assets

980,702 

688,798

10,431,890 

Total assets

¥1,800,170

¥1,410,568

$19,148,708

The accompanying notes are an integral part of these statements.

50 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LIABILITIES AND NET ASSETS
Liabilities:

Current liabilities:

Notes and accounts payable–trade (Notes 4(e) and 10)

Short-term loans payable (Notes 4(b), 10 and 20)

Commercial paper (Notes 10 and 20)

Current portion of bonds payable (Notes 10 and 20)

Lease obligations (Notes 9, 10 and 20)

Accrued expenses

Income taxes payable (Note 10)

Advances received

Provision for periodic repairs

Provision for product warranties

Provision for removal cost of property, plant and equipment

Asset retirement obligations (Note 16)

  Other (Note 4(e))

Total current liabilities

  Noncurrent liabilities:

Bonds payable (Notes 10 and 20)

Long-term loans payable (Notes 4(b), 10 and 20)

Lease obligations (Notes 9, 10 and 20)

Deferred tax liabilities (Note 14)

Provision for retirement benefi ts (Note 13)

Provision for directors’ retirement benefi ts

Provision for periodic repairs

Provision for removal cost of property, plant and equipment

Asset retirement obligations (Note 16)

Long-term guarantee deposits (Note 10)

  Other

Total noncurrent liabilities

Total liabilities

Net assets:

Shareholders’ equity

Capital stock

Authorized—4,000,000,000 shares

Issued and outstanding—1,402,616,332 shares

Capital surplus

Retained earnings (Note 7(b)(ii))

Treasury stock

 (2013—5,016,645 shares, 2012—4,925,730 shares)

Total shareholders’ equity

Accumulated other comprehensive income

Net unrealized gain on other securities

Deferred gains or losses on hedges

Foreign currency translation adjustments

Total accumulated other comprehensive income

  Minority interests 

Total net assets

Commitments and contingent liabilities (Notes 4(c) and 9)

Financial Section

Millions of yen

Thousands of
U.S. dollars (Note 1)

2013

2012

2013

¥172,630

113,043

70,000

5,000

2,415

91,646

13,978

61,953

2,359

2,143

1,910

722

65,064

602,864

40,000

146,929

4,051

39,985

107,776

767

4,255

2,960

2,834

18,396

4,902

372,855

975,719

103,389

79,403 

553,557 

(2,431)

733,918 

62,622 

(900)

16,440 

78,162 

12,371 

824,451 

¥143,194

$1,836,294 

74,490

15,000

—

2,207

92,663

8,380

49,950

6,045

2,151

1,818

460

53,242

449,600

25,000

62,710

4,707

11,402

1,202,457

744,602

53,186

25,689

974,854

148,686

659,004

25,093

22,795

20,317

7,680

692,097

6,412,765

425,487

1,562,908

43,091

425,327

106,277

1,146,431

806

1,977

4,204

3,242

18,286

3,072

241,683

691,283

103,389

79,404

516,401

(2,388)

696,805

40,148

(1,734)

(28,374)

10,040

12,439

719,285

8,159

45,261

31,486

30,146

195,681

52,143

3,966,121

10,378,885

1,099,766 

844,623 

5,888,278 

(25,859)

7,806,808 

666,121 

(9,573)

174,875 

831,422 

131,592 

8,769,822 

Total liabilities and net assets

¥1,800,170

¥1,410,568

$19,148,708

The accompanying notes are an integral part of these statements.

Asahi Kasei     Annual Report 2013

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statements of Income
Asahi Kasei Corporation and Consolidated Subsidiaries
Years Ended March 31, 2013 and 2012

Net sales (Note 17)

Cost of sales (Note 5(b))

  Gross profi t

Selling, general and administrative expenses (Note 5(a))

  Operating income (Note 17)

Non-operating income:

Interest income

Dividends income

Equity in earnings of affi liates

Foreign exchange gains

Insurance income

  Other

Total non-operating income

Non-operating expenses:

Interest expense

Equity in losses of affi liates

Foreign exchange loss

Costs associated with idle portion of facilities

  Other

Total non-operating expenses

Ordinary income

Extraordinary income:

  Gain on sales of investment securities

  Gain on sales of noncurrent assets (Note 5(c))

  Gain on step acquisitions

Total extraordinary income

Extraordinary loss:

Loss on valuation of investment securities

Loss on disposal of noncurrent assets (Note 5(d))

Impairment loss (Note 5(e))

Environmental expenses (Note 5(f))

Loss on disaster (Note 5(g))

Business structure improvement expenses (Note 5(h))

Total extraordinary loss

Income before income taxes and minority interests

Income taxes (Note 14) — current

— deferred

Total income taxes

Income before minority interests

Minority interests in income

Net income

The accompanying notes are an integral part of these statements.

52 Asahi Kasei     Annual Report 2013

Millions of yen

Thousands of
U.S. dollars (Note 1)

2013

2012

2013

¥1,666,640

¥1,573,230

$17,728,327 

1,239,452

1,178,968

13,184,257

427,188

335,228

91,960

1,301

2,949

—

4,285

1,661

3,623

13,821

3,339

166

—

2,190

4,961

10,656

95,125

81

247

—

328

511

4,011

2,069

206

—

6,355

13,151

82,302

27,873

526 

28,399

53,903

191 

394,261

290,003

104,258

1,434

2,744

669

—

648

5,323

10,817

2,685

—

162

306

4,354

7,507

107,567

191

494

2,277

2,961

1,898

3,546

460

277

1,027

8,454

15,662

94,866

31,152

6,829

37,981

56,885

1,119

4,544,070

3,565,876

978,194

13,839

31,369

—

45,580

17,668

38,538

147,016

35,517

1,766

—

23,295

52,771

113,350

1,011,860

862

2,627

—

3,489

5,436

42,666

22,008

2,191

—

67,599

139,889

875,460

296,490

5,595 

302,085

573,375

2,032 

¥53,712

¥55,766

$571,343

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statements of Comprehensive Income
Asahi Kasei Corporation and Consolidated Subsidiaries
Years Ended March 31, 2013 and 2012

Financial Section

Millions of yen

Income before minority interests

Other comprehensive income

Net increase in unrealized gain on other securities

Deferred gains or losses on hedges

Foreign currency translation adjustment

 Share of other comprehensive income of affi liates accounted for 
  using equity method

Total other comprehensive income (Note 6)

Comprehensive income (Note 6)

Comprehensive income attributable to:

  Owners of the Parent

  Minority interests

The accompanying notes are an integral part of these statements.

2013

¥53,903

22,383 

786 

34,595 

5,848 

63,612 

117,515 

116,505 

¥1,010

2012

¥56,885

10,553

(1,594)

(1,029)

(2,255)

5,676

62,561

61,597

¥963

Thousands of
U.S. dollars (Note 1)

2013

$573,375

238,092 

8,361 

367,993 

62,206 

676,651 

1,250,027 

1,239,283 

$10,744

Asahi Kasei     Annual Report 2013

53

 
 
 
 
 
Consolidated Statements of Changes in Net Assets
Asahi Kasei Corporation and Consolidated Subsidiaries
Years Ended March 31, 2013 and 2012

Shareholders’ equity

Accumulated other comprehensive income

Millions of yen

Capital 
stock

Capital 
surplus

Retained 
earnings 
(Note 7(b))

Treasury 
stock

Total 
shareholders’ 
equity

Net 
unrealized 
gain on 
other 
securities

Deferred 
gains or 
losses on 
hedges

Foreign 
currency 
translation 
adjustment

Total 
accumulated 
other 
comprehensive 
income

Minority 
interests 

Total 
net assets

Balance at March 31, 2012

¥103,389 

¥79,404 

¥516,401 

¥(2,388)

¥696,805 

¥40,148 

¥(1,734)

¥(28,374)

¥10,040 

¥12,439 

¥719,285 

Changes during the fi scal year

  Dividends from surplus

  Net income

  Purchase of treasury stock

  Disposal of treasury stock

(19,567)

53,712 

(0)

(49)

6 

  Change of scope of consolidation

(8)

(19,567)

53,712 

(49)

6 

(8)

3,020 

3,020 

 Effect of change in the reporting
  period of consolidated subsidiaries
  and affi liates

 Net changes of items other than
 shareholders’ equity

Total changes of items 
  during the period

—

(0)

37,156 

(43)

37,113 

22,474 

834 

44,814 

68,122 

(68)

105,167 

22,474 

834 

44,814 

68,122 

(68)

68,054 

Balance at March 31, 2013

¥103,389 

¥79,403 

¥553,557 

¥(2,431)

¥733,918 

¥62,622 

¥(900)

¥16,440 

¥78,162 

¥12,371 

¥824,451 

Shareholders’ equity

Accumulated other comprehensive income

Millions of yen

Capital 
stock

Capital 
surplus

Retained 
earnings 
(Note 7(b))

Treasury 
stock

Total 
shareholders’ 
equity

Net 
unrealized 
gain on 
other 
securities

Deferred 
gains or 
losses on 
hedges

Foreign 
currency 
translation 
adjustment

Total 
accumulated 
other 
comprehensive 
income

Minority 
interests 

Total 
net assets

Balance at March 31, 2011

¥103,389

¥79,402

¥478,681

¥(2,115)

¥659,357

¥29,647

¥(140)

¥(25,299)

¥4,209

¥12,036

¥675,602

Changes during the fi scal year

  Dividends from surplus

  Net income

  Purchase of treasury stock

  Disposal of treasury stock

  Change of scope of equity method

 Increase resulting from 
  corporate split

 Effect of change in the reporting
  period of consolidated subsidiaries
  and affi liates

 Net changes of items other than
 shareholders’ equity

Total changes of items 
  during the period

(18,173)

55,766

1

(291)

18

(111)

71

168

(18,173)

55,766

(291)

19

(111)

71

168

(18,173)

55,766

(291)

19

(111)

71

168

—

1

37,720

(273)

37,448

10,501

(1,594)

(3,075)

5,832

403

43,683

10,501

(1,594)

(3,075)

5,832

403

6,235

Balance at March 31, 2012

¥103,389

¥79,404

¥516,401

¥(2,388)

¥696,805

¥40,148

¥(1,734)

¥(28,374)

¥10,040

¥12,439

¥719,285

Shareholders’ equity

Accumulated other comprehensive income

Thousands of U.S. dollars (Note 1)

Capital 
stock

Capital 
surplus

Retained 
earnings 
(Note 7(b))

Treasury 
stock

Total 
shareholders’ 
equity

Net 
unrealized 
gain on 
other 
securities

Deferred 
gains or 
losses on 
hedges

Foreign 
currency 
translation 
adjustment

Total 
accumulated 
other 
comprehensive 
income

Minority 
interests 

Total 
net assets

Balance at March 31, 2012

$1,099,766  $844,634  $5,493,043  $(25,402) $7,412,031 

$427,061  $(18,445) $(301,819) $106,797  $132,316  $7,651,154 

Changes during the fi scal year

  Dividends from surplus

  Net income

  Purchase of treasury stock

  Disposal of treasury stock

(208,137)

571,343 

(4)

  Change of scope of consolidation

(85)

(208,137)

571,343 

(521)

60 

(85)

(521)

64 

32,124 

32,124 

 Effect of change in the reporting
  period of consolidated subsidiaries
  and affi liates

 Net changes of items other than
  shareholders’ equity

Total changes of items 
  during the period

—

(4)

395,235 

(457)

394,777 

239,060 

8,871 

476,694 

724,625 

(723) 1,118,679 

239,060 

8,871 

476,694 

724,625 

(723)

723,902 

Balance at March 31, 2013

$1,099,766  $844,623  $5,888,278  $(25,859) $7,806,808 

$666,121 

$(9,573) $174,875  $831,422  $131,592  $8,769,822 

The accompanying notes are an integral part of these statements.

54 Asahi Kasei     Annual Report 2013

(19,567)

53,712 

(49)

6 

(8)

3,020 

(208,137)

571,343 

(521)

60 

(85)

32,124 

 
 
 
 
 
 
 
Consolidated Statements of Cash Flows
Asahi Kasei Corporation and Consolidated Subsidiaries
Years Ended March 31, 2013 and 2012

Cash fl ows from operating activities:

Income before income taxes and minority interests 
Depreciation and amortization
Impairment loss
Amortization of goodwill
Amortization of negative goodwill
(Decrease) increase in provision for periodic repairs
Decrease in provision for product warranties
 Decrease in provision for removal cost of property, 
  plant and equipment
Increase (decrease) in provision for retirement benefi ts
Interest and dividend income
Interest expense
Equity in losses (earnings) of affi liates
Gain on sales of investment securities
Loss on valuation of investment securities
Gain on sale of property, plant and equipment
Loss on disposal of noncurrent assets
Gain on step acquisition
(Increase) decrease in notes and accounts receivable–trade
Increase in inventories
Increase in notes and accounts payable–trade
(Decrease) increase in accrued expenses
Increase (decrease) in advances received
Other, net

Subtotal

Interest and dividend income, received
Interest expense paid
Income taxes paid

Net cash provided by operating activities

Cash fl ows from investing activities:

Payments into time deposits
Proceeds from withdrawal of time deposits
Purchase of property, plant and equipment
Proceeds from sales of property, plant and equipment
Purchase of intangible assets
Purchase of investment securities
Proceeds from sales of investment securities
 Purchase of shares in subsidiaries resulting in change in scope 
  of consolidation (Note 8(b))
Additional purchase of investments in consolidated subsidiaries
Payments for transfer of business
Payments of loans receivable
Collection of loans receivable
Other, net

Net cash used in investing activities

Cash fl ows from fi nancing activities:
Increase in short-term loans payable
Decrease in short-term loans payable
Proceeds from issuance of commercial paper
Redemptions of commercial paper
Proceeds from long-term loans payable
Repayment of long-term loans payable
Proceeds from issuance of bonds payable
Repayments of lease obligations
Purchase of treasury stock
Proceeds from disposal of treasury stock
Cash dividends paid
Cash dividends paid to minority shareholders
Other, net

Net cash provided by (used in) fi nancing activities

Effect of exchange rate change on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Increase in cash and cash equivalents resulting from changes in scope 
  of consolidation
Effect of change in the reporting period of consolidated subsidiaries and affi liates
Cash and cash equivalents at end of year (Note 8(a))

The accompanying notes are an integral part of these statements.

Financial Section

Millions of yen

Thousands of
U.S. dollars (Note 1)

2013

2012

2013

¥82,302
80,050 
2,069 
6,989 
(231)
(1,408)
(171)

(1,152)
1,469 
(4,251)
3,339 
166 
(81)
511 
(247)
4,011 
—
(21,385)
(21,758)
21,423 
(6,783)
10,090 
(8,893)
146,059 
5,744 
(3,556)
(22,240)
126,008 

(5,977)
13,820 
(88,194)
548 
(15,789)
(3,161)
650 

(174,472)
(1,333)
(282)
(11,476)
9,417 
(2,267)
(278,518)

282,368 
(248,073)
203,000 
(148,000)
114,083 
(34,185)
20,000 
(2,539)
(50)
6 
(19,567)
(667)
(131)
166,244 

(853)
12,881 
96,351 

102 
(5,327)
¥104,008 

¥94,866
78,440
460
1,179
(231)
2,652
(317)

(2,973)
(999)
(4,178)
2,685
(669)
(191)
1,898
(494)
3,546
(2,277)
4,918
(22,532)
6,859
3,905
(2,488)
21,331
185,391
5,555
(2,787)
(46,899)
141,260

(11,930)
10,917
(67,435)
1,205
(9,224)
(5,251)
543

(7,080)
—
—
(5,144)
5,224
(1,328)
(89,503)

45,588
(76,627)
15,000
(23,000)
2,384
(32,911)
—
(2,063)
(299)
19
(18,173)
(805)
(143)
(91,030)

(823)
(40,096)
134,450

1,528
469
¥96,351

$875,460
851,505 
22,008 
74,343 
(2,457)
(14,977)
(1,819)

(12,254)
15,626 
(45,219)
35,517 
1,766 
(862)
5,436 
(2,627)
42,666 
—
(227,476)
(231,443)
227,880 
(72,152)
107,329 
(94,596)
1,553,654 
61,100 
(37,826)
(236,571)
1,340,368 

(63,578)
147,006 
(938,134)
5,829 
(167,950)
(33,624)
6,914 

(1,855,888)
(14,179)
(3,000)
(122,072)
100,170 
(24,114)
(2,962,642)

3,003,595 
(2,638,794)
2,159,345 
(1,574,301)
1,213,520 
(363,632)
212,743 
(27,008)
(532)
64 
(208,137)
(7,095)
(1,393)
1,768,365 

(9,074)
137,017 
1,024,902 

1,085 
(56,664)
$1,106,350 

Asahi Kasei     Annual Report 2013

55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements
Asahi Kasei Corporation and Consolidated Subsidiaries

1. Major policies for preparing the consolidated fi nancial statements

The consolidated fi nancial statements, which are fi led with the prime 
minister of Japan as required by the Financial Instruments and 
Exchange Act in Japan, are prepared in accordance with accounting 
principles generally accepted in Japan, which are different in certain 
respects from the application and disclosure requirements of 
International Financial Reporting Standards. The accompanying con-
solidated fi nancial statements are a translation of those fi led with the 
prime minister of Japan and incorporate certain modifi cations to 
enhance foreign readers’ understanding of the consolidated fi nancial 
statements. In addition, the notes to the consolidated fi nancial state-
ments include certain fi nancial information which is not required 
under the disclosure regulations in Japan, but is presented herein as 
additional information. 

The U.S. dollar amounts presented in the consolidated fi nancial 
statements are included solely for the convenience of readers. These 
translations should not be construed as representations that the 
Japanese yen amounts actually represent, or have been or could be 
converted into U.S. dollars. As the amounts shown in U.S. dollars are 
for convenience only, and are not intended to be computed in accor-
dance with generally accepted translation procedures, the approxi-
mate current exchange rate of ¥94=US$1 prevailing on March 31, 
2013, has been used.

Consolidation and investments in affi liated companies
The consolidated fi nancial statements consist of the accounts of the 
parent company and 126 subsidiaries (105 subsidiaries at March 31, 
2012, hereinafter collectively referred to as the “Company”) which, 
with minor exceptions due to immateriality, are all majority and wholly 
owned companies, including 9 core operating companies (Asahi Kasei 
Chemicals Corp., Asahi Kasei Homes Corp., Asahi Kasei Pharma Corp., 
Asahi Kasei Medical Co., Ltd., Asahi Kasei Fibers Corp., Asahi Kasei 
Microdevices Corp., Asahi Kasei E-materials Corp., Asahi Kasei 
Construction Materials Corp. and ZOLL Medical Corporation), and 
Tong Suh Petrochemical Corp. Ltd. (Korea). Material inter-company 
transactions and accounts have been eliminated.

2. Signifi cant accounting policies

(a) Cash and cash equivalents
For cash fl ow statement purposes, cash and cash equivalents include 
all highly liquid investments, generally with original maturities of three 
months or less, which are readily convertible to known amounts of 
cash, and therefore present an insignifi cant risk of changes in value 
due to changes in interest rates.

(b) Inventories
Inventories held for sale in the ordinary course of business are stated 
at the lower of cost or net realizable value. Residential lots and dwell-
ings for sale are stated at specifi cally identifi ed costs.

(c) Noncurrent assets and depreciation/amortization
Property, plant and equipment (except for lease assets) are stated at 
cost. Signifi cant renewals and improvements are capitalized at cost, 
while maintenance and repairs are charged to income as incurred. 
Depreciation is provided for under the declining-balance method for 
property, plant and equipment, except for buildings which are depreci-
ated using the straight-line method, at rates based on estimated use-
ful lives of the assets, principally ranging from 5 to 60 years for 
buildings and from 4 to 22 years for machinery and equipment and 
vehicles.

Intangible fi xed assets (except for lease assets), including software 

for internal use, are mainly amortized using the straight-line method 
over the estimated useful lives of the assets. The estimated useful life 
of software for internal use is mainly 5 years.

Lease assets (fi nancing lease transactions without title transfer) are 

depreciated/amortized on a straight-line basis over the period of the 
lease with no residual value. For fi nancing lease transactions without 
title transfer whose transaction date is before March 31, 2008, the 
previous method of accounting for lease transactions continues to be 
applied, with periodic lease charges for fi nancing leases being charged 
to income as incurred. 

56 Asahi Kasei     Annual Report 2013

Investments in unconsolidated subsidiaries and 20% to 50% 
owned companies in which the Company exercises signifi cant infl u-
ence are accounted for, with minor exceptions due to immateriality, 
using the equity method of accounting. There were 43 such unconsol-
idated subsidiaries and 20% to 50% owned companies to which the 
equity method is applied at March 31, 2013 (46 at March 31, 2012), 
including Asahi Kasei Metals Ltd., Asahi Kasei Geotechnologies Co., 
Ltd. and Asahi Organic Chemicals Industry Co., Ltd.
  Certain subsidiaries’ results are reported in the consolidated fi nan-
cial statements using a fi scal year ending December 31. Material dif-
ferences in inter-company transactions and accounts arising from the 
use of different fi scal year-ends are appropriately adjusted for through 
consolidation procedures.
  Among the consolidated subsidiaries whose closing date was 
December 31 until the fi scal year ended March 31, 2012, accounting 
treatment for 20 companies was changed from the conventional 
method of applying appropriate accounting adjustments to refl ect 
their signifi cant transactions which occur between December 31 and 
March 31. Beginning with the fi scal year ended March 31, 2013, 
those 20 subsidiaries either provisionally close their accounts on March 
31, or have changed their formal closing date to March 31. The 
impact of this change is shown in the consolidated statements of 
changes in net assets and, as an adjustment to cash and cash equiva-
lents at the beginning of the fi scal year, in the consolidated statements 
of cash fl ows as “effect of change in the reporting period of consoli-
dated subsidiaries and affi liates.”
  All assets and liabilities of acquired companies are measured at 
their fair value and any difference between the net assets and the cost 
of investment is recognized as goodwill or negative goodwill. 
Goodwill, and negative goodwill incurred through business combina-
tions which took place before April 1, 2010, are amortized using the 
straight-line method over a reasonable period during which their 
effects would last, with the exception of minor amounts which are 
charged to income as incurred.

(d) Signifi cant allowances

i)  Allowance for doubtful accounts
 Estimates of the unrecoverable portion of receivables, generally 
based on historical rates and for specifi c receivables of particular 
concern based on individual estimates of recoverability, are recog-
nized as allowance for doubtful accounts.
ii)  Provision for periodic repairs
 The portion of foreseeable periodic repair expenses deemed to 
correspond to normal wear and tear of plant and equipment as of 
the closing date of the consolidated fi scal period is recognized as 
provision for periodic repairs.
iii) Provision for product warranties
 Estimates of product warranty expenses based on historical rates 
are recognized as provision for product warranties.
iv)  Provision for removal cost of property, plant and 

equipment

 Provision for removal cost of property, plant and equipment is 
recorded based on estimated future removal cost of property, plant 
and equipment at each year end.
v)  Provision for retirement benefi ts
 Provision for retirement benefi ts represent the estimated present 
value of projected benefi t obligations in excess of the fair value of 
the plan assets. Unrecognized actuarial gains/losses, resulting from 
variances between actual results and economic estimates or actu-
arial assumptions, are amortized on a straight-line basis primarily 
over the following 10 years. Unrecognized prior service costs are 
amortized on a straight-line basis primarily over the following 
10 years.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financial Section

vi) Provision for directors’ retirement benefi ts
 Provision is made for lump-sum indemnities to directors and cor-
porate auditors equal to the estimated liability calculated under 
the internal rules of the Company.

(e) Signifi cant revenue and expense recognition

i)   Construction activities that are realizable as of current 

fi scal year end

 The percentage-of-completion method (progress of work is esti-
mated using the percentage of costs incurred to the total project-
ed costs) is applied.
ii)  Other construction activities 
 The completed-contract method is used.

(f)  Financial instruments

i)  Securities
 Securities are classifi ed into four categories: trading securities, 
held-to-maturity debt securities, equity securities of unconsolidat-
ed subsidiaries and affi liates, and other securities. At March 31, 
2013 and 2012, the Company did not have trading securities or 
held-to-maturity debt securities.

Equity securities of unconsolidated subsidiaries and affi liates 

are accounted for, with minor exceptions due to immateriality, 
using the equity method of accounting.
   Other securities whose fair values are readily determinable are 
carried at fair value with net unrealized gains or losses, net of 
income taxes, being included as a component of net assets. Other 
securities whose fair values are not readily determinable are stated 
at cost. In cases where any signifi cant decline in the realizable 
value is assessed to be other than temporary, the cost of other 
securities is devalued by the impaired amount and is charged to 
income. Realized gains and losses are determined using the aver-
age cost method and are refl ected in the consolidated income 
statements.

3. Changes in signifi cant accounting policies

(a) Accounting standards issued but not yet applied
Accounting standard for retirement benefi ts
The Accounting Standards Board of Japan (ASBJ) issued ASBJ 
Statement No. 26, “Accounting Standard for Retirement Benefi ts” 
and ASBJ Guidance No. 25, “Guidance on Accounting Standard for 
Retirement Benefi ts,” replacing the Accounting Standard for 
Retirement Benefi ts that had been issued by the Business Accounting 
Council in 1998 and other related guidance. Under these revised 
accounting standards, the accounting treatment of unrecognized 
actuarial gain or loss and prior service cost, calculation method of 
retirement benefi t obligations and service cost and method of disclo-
sures were mainly revised. These revisions were made considering the 
viewpoint of enhancing fi nancial reporting and the international con-
vergence of accounting standards. The Company will apply the revised 
accounting standard from the end of the fi scal year ending March 31, 
2014, with the exception of the amendment of the calculation meth-
od for present value of retirement benefi t obligations and current ser-
vice costs which will be applied from the beginning of the fi scal year 
ending March 31, 2015. The effect of the adoption of this revised 
accounting standard is now under assessment at the time of prepara-
tion of the accompanying consolidated fi nancial statements. 

(b) Change in presentation
Consolidated statements of income
In the fi scal year ended March 31, 2013, “insurance income,” which 
had previously been included in “others” under non-operating income, 
and “costs associated with idle portion of facilities,” which had previ-
ously been included in “others” under non-operating expenses, exceeded 
10% of total of non-operating income and total non-operating 
expenses, respectively, and are reported separately. The consolidated 
statements of income for the fi scal year ended March 31, 2012, have been 

ii)  Derivative fi nancial instruments
 All derivatives are stated at fair value. Gains or losses arising from 
changes in fair value are recognized in the period in which they 
arise, except for derivatives that are designated as hedging instru-
ments. Gains or losses arising from changes in fair value of these 
qualifying hedges are deferred as “Deferred gains or losses on 
hedges” until being offset against gains or losses of the underlying 
hedged assets and liabilities.

(g) Taxes
Accrued income taxes are stated at the estimated amount of payables 
for corporation, enterprise, and inhabitant taxes. The asset and liability 
approach is used to recognize deferred tax assets and liabilities for the 
expected future tax consequences of temporary differences between 
the carrying amounts and the tax bases of assets and liabilities.

The Company has elected to fi le its return under the consolidated 

tax fi ling system in Japan. The consumption tax system in Japan is 
designed so that all goods and services are taxed at a fl at rate of 5% 
unless otherwise specifi ed. Assets, liabilities, and profi t and loss 
accounts are stated net of consumption tax. 

(h) Translation of foreign currencies
Foreign currency receivables and payables are translated into Japanese yen 
at the exchange rates prevailing at the balance sheet date. Resulting gains 
and losses are charged to income for the period. 
  Assets and liabilities of foreign subsidiaries are translated into 
Japanese yen at year-end exchange rates, and income and expenses of 
same are translated into Japanese yen at the average exchange rate 
for the fi scal year. Shareholders’ equity of foreign subsidiaries is trans-
lated into Japanese yen at the historical exchange rates. The transla-
tion differences in Japanese yen amounts arising from the use of 
different rates are recognized as foreign currency translation adjust-
ments in the consolidated balance sheets. A portion of the foreign 
currency translation adjustment is allocated to minority interest and 
the Company’s portion is presented as a separate component of net 
assets in the consolidated balance sheets.

reclassifi ed accordingly, resulting in “others” under non-operating income 
being ¥648 million lower than previously reported, refl ecting the separa-
tion of ¥648 million as “insurance income,” and “others” under non-
operating expenses being ¥306 million lower than previously reported, 
refl ecting the separation of ¥306 million as “costs associated with idle 
portion of facilities.”

“Gain on reversal of provision for noncurrent assets removal 
cost” under non-operating income and “donation” under non-
operating expenses, which were reported separately in the fi scal 
year ended March 31, 2012, are now less than 10% of total of non-
operating income and total non-operating expenses, respectively, and 
are therefore included in “others” in the fi scal year ended March 31, 
2013. The consolidated statements of income for the fi scal year ended 
March 31, 2012, have been reclassifi ed accordingly, resulting in 
¥2,236 million which had been reported as “gain on reversal of 
provision for noncurrent assets removal cost” now being included in 
“others” under non-operating income, and ¥979 million which had 
been reported as “donation” now being included in “others” under 
non-operating expenses.

(c)   Change in accounting policy which is diffi cult to 

distinguish between a change in an accounting policy 
and a change in an accounting estimate 

In accordance with an amendment to the Corporation Tax Act, the 
parent company and its consolidated subsidiaries located in Japan 
changed the method of depreciation of property, plant and equipment 
acquired on or after April 1, 2012. This change took effect beginning 
with the fi scal year ended March 31, 2013. Consequently, operating 
income, ordinary income, and income before income taxes in the fi scal 
year ended March 31, 2013, are each ¥1,743 million higher than they 
would have been using the previous method of depreciation.

Asahi Kasei     Annual Report 2013

57

 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
4. Notes to Consolidated Balance Sheets

(a) Investment securities 
Among investment securities, shares of unconsolidated subsidiaries and affi liates as of March 31, 2013 and 2012, amounted to ¥73,807 million 
(US$785,097 thousand) and ¥64,099 million, respectively. Included in those amounts are investments in joint ventures of ¥37,669 million  
(US$400,691 thousand) and ¥31,415 million, respectively.

(b) Pledged assets and secured debt
A summary of assets pledged as collateral and secured debt as of March 31, 2013 and 2012, is shown below:

Pledged assets

Buildings and structures

  Machinery, equipment and vehicles
  Other

Secured debt

Short-term loans payable
Long-term loans payable

Millions of yen

2013

¥183
4
—

¥187

¥6
309
¥315

2012

¥251
7
0

¥258

¥107
315
¥423

Thousands of
U.S. dollars
2013

$1,947
43
—

$1,989

$64
3,287
$3,351

Besides the above, investment securities pledged to suppliers as transaction guarantees at March 31, 2013 and 2012, were ¥44 million (US$468 
thousand) and ¥40 million, respectively.

(c)  Contingent liabilities
Contingent liabilities at March 31, 2013 and 2012, arising in the ordinary course of business are as follows:

Loans guaranteed 
Commitment for guarantees
Letters of awareness
Completion guarantees
Notes discounted

Millions of yen

2013
¥37,542
486
236
17,341
11
¥55,616

2012
¥33,464
491
114
17,163
17
¥51,249

Thousands of
U.S. dollars
2013
$399,340
5,170
2,510
184,459
117
$591,597

The parent company and certain of its subsidiaries and affi liates are defendants in several pending lawsuits. However, based upon the infor-
mation currently available to both the Company and its legal counsel, management of the Company believes that any damages from such law-
suits will not have a material impact to the Company’s consolidated fi nancial statements.

(d) Deferred gain on property, plant and equipment deducted for tax purposes
The accumulated reduced-value entries, which is directly deducted from property, plant and equipment, as of March 31, 2013 and 2012, were 
¥9,349 million (US$99,447 thousand) and ¥7,631 million, respectively. The breakdown of reduced-value entries as of March 31, 2013 and 2012, 
is as follows:

Buildings and structures
Machinery, equipment and vehicles
Land
Other

Millions of yen

2013
¥3,298
5,664
230
157
¥9,349

2012
¥3,134
4,103
230
164
¥7,631

Thousands of
U.S. dollars
2013
$35,081
60,249
2,447
1,670
$99,447

(e) Notes maturing on March 31, 2013
Although fi nancial institutions in Japan were closed on March 31, 2013 and 2012, and notes maturing on those dates were actually settled on 
the following business days, April 1, 2013, and April 2, 2012, those were accounted for as if settled on March 31, 2013 and 2012.

The breakdown of those notes at March 31, 2013 and 2012, were as follows:

Millions of yen

2013
¥3,117
1,793
¥529

2012
¥3,443
1,807
¥372

Thousands of
U.S. dollars
2013
$33,156
19,072
$5,627

Notes and accounts receivable–trade
Notes and accounts payable–trade
Current liabilities–other

58 Asahi Kasei     Annual Report 2013

 
 
 
 
 
Financial Section

5. Notes to Consolidated Statements of Income

(a) Selling, general and administrative expenses
Major components of selling, general and administrative expenses are as follows:

Freight and storage
Salaries and benefi ts
Research and development*

Millions of yen

2013
¥32,832
119,917
¥53,364

2012
¥33,435
101,863
¥48,537

Thousands of
U.S. dollars
2013
$349,239
1,275,577
$567,642

*   The aggregate amounts of research and development expenses included in manufacturing costs and selling, general and administrative expenses for the years ended March 31, 2013 and 

2012, were ¥71,120 million (US$756,515 thousand) and ¥66,269 million, respectively.

(b) Gain or loss on devaluation of inventories 
Inventories held for sale in the ordinary course of business are stated at the lower of cost or net realizable value. Losses on devaluation of inven-
tories for the years ended March 31, 2013 and 2012, were as follows:

(c)  Gain on sales of noncurrent assets
Major components of gain on sales of noncurrent assets are as follows:

Land
Machinery
Other

Millions of yen

2013
¥173

2012
¥983

Millions of yen

2013
¥107
45
¥94

2012
¥261
101
¥132

Thousands of
U.S. dollars
2013
$1,840

Thousands of
U.S. dollars
2013
$1,138
479
$1,000

(d) Loss on disposal of noncurrent assets
Loss on disposal of noncurrent assets for the years ended March 31, 2013 and 2012, was primarily loss on abandonment and sale of buildings, 
machinery and equipment, etc. The abandonment and sale of buildings, machinery and equipment, etc. was performed under a single, all-inclusive 
contract for each facility.

(e) Impairment loss
Impairment losses for the years ended March 31, 2013 and 2012, were as follows:

Use

Asset class

Location

Idle assets

Land

Patents for light shaping diffuser, etc.

Patents

Production facility for textiles

Production facility for semiconductors

Production facility for polystyrene

Machinery and 
equipment, etc.

Buildings, 
machinery and 
equipment, etc.

Machinery and
equipment, etc.

Izunokuni, 
Shizuoka, etc.

Fuji, Shizuoka

Amakusa, Kumamoto

Tateyama, Chiba

Ichihara, Chiba

Production facility for fi ne-pattern devices Machinery and 
equipment, etc.

Hyuga, Miyazaki

Production facility for electrolytic cell frame Buildings, etc.

Nobeoka, Miyazaki

Others

Production facility for glass fabric

Production facility for microcrystalline 
cellulose

Production facility for resin molding

Structures, etc.

Machinery and 
equipment, etc.

Machinery and 
equipment, etc.

Machinery and 
equipment, etc.

Izunokuni, Shizuoka, 
etc.

Moriyama, Shiga

Nobeoka, Miyazaki

Kawasaki, Kanagawa

2013

¥512

486

413

270

242

166

159

453

—

—

¥—

Millions of yen

2012

¥127

—

—

1,120

—

77

—

—

3,761

137

¥119

Thousands of
U.S. dollars
2013

$5,446

5,170

4,393

2,872

2,574

1,766

1,691

4,819

—

—

$—

  Grouping of operating assets is based on managerial accounting categories, with consideration given to production process, geographic loca-
tion, and domain of authority for making investment decisions. Idle assets are recorded separately in each fi xed assets class.
  With respect to patents for light shaping diffuser, etc., and part of others, the book value was reduced to the recoverable amount due to dis-
appearance of prospects for future use, and with respect to production facilities as shown in the above table, the book value was reduced to the 
recoverable amount due to diminished profi tability. The recoverable amount is stated as value for future usage, which is calculated based on dis-
counted future cash fl ow with applicable discount rate of 6% as of March 31, 2013 and 2012.

Asahi Kasei     Annual Report 2013

59

For idle land of which the market value has signifi cantly decreased, the book value is reduced to the recoverable amount. The recoverable 
amount is measured at the net selling price primarily based on the value appraised by real estate appraisers. The resulting extraordinary losses for 
production facilities for semiconductors and polystyrene, and part of others, were recorded under business structure improvement expenses for 
the year ended March 31, 2013. The resulting extraordinary losses for production facilities for glass fabric and semiconductors were recorded 
under business structure improvement expenses for the year ended March 31, 2012.

(f) Environmental expenses
Environmental expenses for the years ended March 31, 2013 and 2012, were mainly for decontamination of idle land, etc.

(g) Loss on disaster
Major components of loss on disaster were as follows:

Repair or maintenance expenses related to delivered homes in housing operations
Fixed costs incurred during suspension of operations
Others

(h) Business structure improvement expenses
Major components of business structure improvement expenses were as follows:

Impairment of fi xed assets
Additional payment of retirement benefi ts due to application of early retirement, etc. (*1)
Loss on disposal and devaluation of inventory and others (*1,2)

Millions of yen

2013
¥—
—
—
¥—

2012
¥423
58
546
¥1,027

Millions of yen

2013
¥634
2,812
2,910
¥6,355

2012
¥4,881
258
3,315
¥8,454

Thousands of
U.S. dollars
2013
$—
—
—
$—

Thousands of
U.S. dollars
2013
$6,744
29,912
30,954
$67,599

(*1)   “Additional payment of retirement benefi ts due to application of early retirement, etc.” which was included in “loss on disposal and devaluation of inventory and others” in the fi scal year 

ended March 31, 2012, is reported separately in the fi scal year ended March 31, 2013, due to increased signifi cance. Figures for the fi scal year ended March 31, 2012, have been reclassifi ed 
accordingly, resulting in ¥258 million which had been included as “loss on disposal and devaluation of inventory and others” now being reported as “additional payment of retirement 
benefi ts due to application of early retirement, etc.”

(*2)   “Loss on restructuring of group companies,” which was reported separately in the fi scal year ended March 31, 2012, is included in “loss on disposal and devaluation of inventory and 

others” in the fi scal year ended March 31, 2013, due to decreased signifi cance. Figures for the fi scal year ended March 31, 2012, have been reclassifi ed accordingly, resulting in ¥1,883 
million which had been reported as “loss on restructuring of group companies” now being included in “loss on disposal and devaluation of inventory and others.”

6. Notes to Consolidated Statements of Comprehensive Income

Recycling adjustment and tax effects on other comprehensive income are as follows:

Net unrealized gain on other securities
  Changes during the fi scal year
  Recycling adjustment
Pre-tax effect
Tax effect

  Net increase in unrealized gain on other securities

Deferred gains or losses on hedges
  Changes during the fi scal year
  Recycling adjustment
  Adjustment of assets acquisition costs 

Pre-tax effect
Tax effect

  Deferred gains or losses on hedges

Foreign currency translation adjustment
  Changes during the fi scal year

Pre-tax effect
Tax effect
Foreign currency translation adjustment

Share of other comprehensive income of affi liates accounted for using equity method
  Changes during the fi scal year
  Recycling adjustment

Share of other comprehensive income of affi liates accounted for using equity method
Total other comprehensive income

60 Asahi Kasei     Annual Report 2013

Millions of yen

2013

2012

¥34,229
486
34,715
(12,332)
22,383

(2,449)
125
3,321
997
(211)
786

34,495
34,495
100
34,595

5,847
2
5,848
¥63,612

¥12,194
228
12,421
(1,868)
10,553

(2,005)
(180)
—
(2,185)
591
(1,594)

(1,029)
(1,029)
—
(1,029)

(2,251)
(4)
(2,255)
¥5,676

Thousands of 
U.S. dollars
2013

$364,100 
5,170
369,269
(131,178)
238,092

(26,050)
1,330
35,326
10,605
(2,244)
8,361

366,929
366,929
1,064
367,993

62,196
21
62,206
$676,651

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financial Section

7. Notes to Consolidated Statements of Changes in Net Assets

For the year ended March 31, 2013

(a) Class and total number of issued and outstanding shares and treasury stock

Issued and outstanding shares
  Common stock

Total

Treasury stock
  Common stock (Notes 1 & 2)

Total

Number of 
shares as of 
March 31, 2012

Increase in 
number of shares 
during the fi scal year

Decrease in 
number of shares 
during the fi scal year

Number of 
shares as of 
March 31, 2013

Thousands of shares

1,402,616
1,402,616

4,926
4,926

—
—

103
103

—
—

12
12

1,402,616
1,402,616

5,017
5,017

Notes: 1. The increase of 103 thousand shares in common stock of treasury stock was due to purchase of shares in quantities of less than one share unit.
2. The decrease of 12 thousand shares in common stock of treasury stock was due to sale of shares in quantities of less than one share unit.

(b) Dividends
i)  Cash dividends paid 

1)  The following was resolved by the Board of Directors on May 9, 2012.
  Dividends for common stock

Total dividends 
Dividend per share
Date of record
Payment date

¥9,784 million (US$104,074 thousand)
¥7.00 (US$0.07)
March 31, 2012
June 6, 2012

2)  The following was resolved by the Board of Directors on November 1, 2012.
  Dividends for common stock

Total dividends
Dividend per share
Date of record
Payment date

¥9,784 million (US$104,074 thousand)
¥7.00 (US$0.07)
September 30, 2012
December 3, 2012

ii)   Dividends for which the date of record falls within the fi scal year under review but the payment date occurs in 

the following fi scal year 
  The following was resolved by the Board of Directors on May 9, 2013.
  Dividends for common stock

Total dividends 
Source of dividends
Dividend per share
Date of record
Payment date

¥9,783 million (US$104,063 thousand)
Retained earnings
¥7.00 (US$0.07)
March 31, 2013
June 5, 2013

For the year ended March 31, 2012

(a) Class and total number of issued and outstanding shares and treasury stock

Issued and outstanding shares
  Common stock

Total

Treasury stock
  Common stock (Notes 1 & 2)

Total

Number of 
shares as of 
March 31, 2011

Increase in 
number of shares 
during the fi scal year

Decrease in 
number of shares 
during the fi scal year

Number of 
shares as of 
March 31, 2012

Thousands of shares

1,402,616
1,402,616

4,421
4,421

—
—

541
541

—
—

36
36

1,402,616
1,402,616

4,926
4,926

Notes: 1. The increase of 541 thousand shares in common stock of treasury stock was due to purchase of shares in quantities of less than one share unit.
2. The decrease of 36 thousand shares in common stock of treasury stock was due to sale of shares in quantities of less than one share unit.

(b) Dividends
i)  Cash dividends paid 

1)  The following was resolved by the Board of Directors on May 11, 2011.
  Dividends for common stock

Total dividends 
Dividend per share
Date of record
Payment date

¥8,389 million
¥6.00
March 31, 2011
June 7, 2011

Asahi Kasei     Annual Report 2013

61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
2)  The following was resolved by the Board of Directors on November 2, 2011.
  Dividends for common stock

Total dividends
Dividend per share
Date of record
Payment date

¥9,784 million
¥7.00
September 30, 2011
December 1, 2011

ii)   Dividends for which the date of record falls within the fi scal year under review but the payment date occurs in 

the following fi scal year 

 The following was resolved by the Board of Directors on May 9, 2012.

  Dividends for common stock

Total dividends 
Source of dividends
Dividend per share
Date of record
Payment date

¥9,784 million
Retained earnings
¥7.00
March 31, 2012
June 6, 2012

8. Note to Consolidated Statements of Cash Flows

(a) Cash and cash equivalents
Reconciliation of cash and cash equivalents on the consolidated statements of cash fl ows to the amounts disclosed on the consolidated balance 
sheets at March 31, 2013 and 2012, is as follows:

Cash and deposits
Time deposits with deposit term of over 3 months
Money market funds and others included in short-term investment securities 

Cash and cash equivalents

Millions of yen

2013

¥109,513
(5,629)
124

¥104,008

2012

¥102,875
(6,884)
360

¥96,351

Thousands of
U.S. dollars

2013

$1,164,908
(59,877)
1,319

$1,106,350

(b) Assets and liabilities of newly consolidated subsidiaries through acquisition of shares
Assets and liabilities of acquired companies (ZOLL Medical Corporation and its subsidiaries) and net cash outfl ow for such acquisition is as follows:

Current assets
Noncurrent assets
Goodwill

Current liabilities
Noncurrent liabilities

Acquisition cost of shares
Cash and cash equivalents
Net cash used for acquisition

9. Leases

Millions of yen

2013

¥26,833
75,336
113,439

(7,998)
(26,910)

180,700
(6,351)
¥174,349

Thousands of
U.S. dollars

2013

$285,427
801,362
1,206,670

  (85,076)
(286,246)

1,922,136
(67,557)
$1,854,579

(a) Financing lease transactions
Financing lease transactions without title transfer 
i)  Components of lease assets are as follows:

1)    Property, plant and equipment: Mainly model homes (buildings and structures) for housing operations.
2)   Intangible fi xed assets: Software

ii)  Depreciation of lease assets:

 As stated in Note 2. Signifi cant accounting policies (c) Noncurrent assets and depreciation/amortization. The fi nancing lease transactions with-
out title transfer which occurred prior to March 31, 2008, are accounted for on a basis similar to an operating lease. If such lease transactions 
accounted for as an operating lease had been accounted for as a fi nancing lease, the cost and related accumulated amortization, computed 
using the straight-line method over the term of the lease, at March 31, 2013 and 2012, would have been as follows:

Machinery, equipment and vehicles
Property, plant and equipment, other
Intangible fi xed assets, other

62 Asahi Kasei     Annual Report 2013

Millions of yen

2013
Accumulated 
depreciation/
amortization

¥82
86
33
¥201

Net amount

¥37
7
5
¥49

Cost

¥119
94
38
¥250

 
 
 
 
 
 
 
 
Financial Section

Millions of yen

2012
Accumulated 
depreciation/
amortization

¥89
253
163
¥505

Thousands of U.S. dollars

2013
Accumulated 
depreciation/
amortization

$872
915
351
$2,138

Net amount

¥53
47
19
¥119

Net amount

$394
74
53
$521

Cost

¥143
300
182
¥625

Cost

$1,266
1,000
404
$2,659

Machinery, equipment and vehicles
Property, plant and equipment, other
Intangible fi xed assets, other

Machinery, equipment and vehicles
Property, plant and equipment, other
Intangible fi xed assets, other

The future lease payments under the Company’s fi nancing leases at March 31, 2013 and 2012, including amounts representing interest, were 

as follows:

Due within one year
Due after one year

Millions of yen

2013

¥23
26
¥49

2012

¥70
49
¥119

Thousands of
U.S. dollars

2013

$245
277
$521

Lease charges were ¥64 million (US$681 thousand) and ¥359 million for the years ended March 31, 2013 and 2012, respectively. The amortiza-
tion amounts of the leased assets, computed using the straight-line method over the term of the leases and no residual value, were ¥64 million (US$681 
thousand) and ¥359 million for the years ended March 31, 2013 and 2012, respectively. No impairment loss is allocated to the leased assets.

(b) Operating lease transactions
Future lease payments for the non-cancelable portion of the Company’s operating leases at March 31, 2013 and 2012, were as follows:

Due within one year
Due after one year

10. Financial instruments

(a) Overview of fi nancial instruments
i)  Policy related to fi nancial instruments

 The Company raises long-term funds as required mainly for its 
planned capital expenditures by borrowing from banks, borrowing 
from life insurance companies, issuing bonds, etc. A portion of the 
surplus funds is invested only in highly stable fi nancial assets. 
Short-term working funds are raised by bank borrowings, issuance 
of commercial paper, etc. Derivative transactions are mainly 
entered into for the purpose of reducing risks related to assets and 
liabilities which are exposed to risks of fl uctuations of exchange 
rate and interest rate. Derivatives are not traded for speculative 
purposes.

ii)   Components of fi nancial instruments, their risks and risk 

management structure
 As operating receivables, notes and accounts receivable–trade, are 
exposed to credit risk of customers. As the business of the 
Company spans a wide range of fi elds, operating receivables are 
not excessively concentrated on specifi c customers, but each 
group company monitors and manages the credit condition for 
each customer.

Investment securities are exposed to the risk of fl uctuations in 

market price, but they are mainly equity securities of companies 
with which the Company has business relationships. These 

Millions of yen

2013

¥5,036
3,426
¥8,462

2012

¥4,975
5,147
¥10,121

Thousands of
U.S. dollars

2013

$53,569
36,443
$90,012

  securities are held for the purpose of maintaining the business 
relationships. Fair value is periodically evaluated, and the fi nancial 
condition of the issuing company is monitored.
   As operating liabilities, notes and accounts payable–trade, 
generally have a payment term of 1 year or less.

Variable interest-rate borrowings are exposed to the risk of 
interest-rate fl uctuations, but derivatives (interest-rate and curren-
cy swaps, interest-rate swaps) are used as hedges to fi x interest 
expenses for a portion of long-term variable interest-rate borrow-
ings.
   Operating receivables and operating liabilities include those 
denominated in currencies other than Japanese yen, and are thus 
exposed to the risk of exchange-rate fl uctuations. In order to mini-
mize the effects of short-term exchange-rate fl uctuations, the 
Company hedges with derivative transactions (forward exchange 
contracts), in principle, within the range of the underlying receiv-
ables and liabilities amount.
   Derivative transactions are exposed to the credit risk of trans-
acting fi nancial institutions, but the credit condition of those 
fi nancial institutions is reviewed through periodical monitoring. 
Such transactions are performed and managed in accordance with 
the Company’s internal regulations which stipulate the related 
authority, procedures, limits, etc.

Asahi Kasei     Annual Report 2013

63

 
 
 
 
 
  
 
 
 
  
 
 
Borrowings are exposed to liquidity risk, but the parent compa-

iii)  Supplementary explanation of fair value of fi nancial 

ny specifi es standards for required on-hand funds based on the 
Company’s funding plans, prepares and revises plans for cash 
receipts and disbursements as appropriate, and enters into com-
mitment-line agreements with transacting fi nancial institutions to 
manage such risk.

Loan securitization in the housing business is exposed to the 
risk of interest-rate fl uctuations between the time of origination of 
housing loans and the time of execution of their securitization, but 
derivative transactions (interest-rate swaps) are entered into to 
reduce such risk.

instruments
 The fair value of fi nancial instruments is based on their quoted 
market price, if available. In the case where no quoted market price 
is available, a reasonably estimated fair value is used. As variable 
factors are incorporated in its estimation, fair value may change 
due to the adoption of different assumptions, conditions, etc. 
Amount of contract regarding derivative transactions in Note 12 
“Derivative fi nancial instruments” is not itself an indication of the 
market risk of the derivative transactions.

(b) Fair value of fi nancial instruments
Amounts carried on the consolidated balance sheets, their fair values, and the differences between them as of March 31, 2013 and 2012, are as 
shown below.

Financial instruments whose fair values are deemed extremely diffi cult to determine are not included in this table (See Notes 2), 3) and 4) below).

Cash and deposits
Notes and accounts receivable–trade
  Allowance for doubtful accounts (*1)

Investment securities
  Other securities
Long-term loans receivable
Total assets

Notes and accounts payable–trade
Short-term loans payable
Commercial paper
Income taxes payable
Bonds payable
Long-term loans payable
Lease obligations
Long-term guarantee deposits
Total liabilities

  Derivative fi nancial instruments (*2)

Cash and deposits
Notes and accounts receivable–trade
  Allowance for doubtful accounts (*1)

Investment securities
  Other securities
Long-term loans receivable
Total assets

Notes and accounts payable–trade
Short-term loans payable
Commercial paper
Income taxes payable
Bonds payable
Long-term loans payable
Lease obligations
Long-term guarantee deposits
Total liabilities

Carrying
amount

¥109,513
306,222
(1,538)

304,684

144,149
6,103
564,449

172,630
78,725
70,000
13,978
45,000
181,248
6,466
6,335
574,382

¥(1,787)

Carrying
amount

¥102,875
266,056
(938)

265,118

105,130
6,539
479,662

143,194
44,751
15,000
8,380
25,000
91,942
6,914
6,109
341,289

Millions of yen

2013

Fair value

¥109,513

304,684

144,149
6,124
564,470

172,630
78,725
70,000
13,978
46,458
184,293
6,489
6,323
578,896

¥(1,787)

Millions of yen

2012

Fair value

¥102,875

265,118

105,130
7,097
480,220

143,194
44,751
15,000
8,380
25,953
93,901
6,915
6,006
344,100

  Derivative fi nancial instruments (*2)

¥(2,822)

¥(2,822)

64 Asahi Kasei     Annual Report 2013

Difference

¥—

—

—
21
21

—
—
—
—
(1,458)
(3,045)
(23)
13
(4,514)

¥—

Difference

¥—

—

—
558
558

—
—
—
—
(953)
(1,959)
(1)
102
(2,811)

¥—

 
  
 
  
 
 
Financial Section

Thousands of U.S. dollars

2013

Fair value

$1,164,908

3,240,974

1,533,337
65,142
6,004,361

1,836,294
837,411
744,602
148,686
494,181
1,960,355
69,025
67,259
6,157,813

Carrying
amount

$1,164,908
3,257,334
(16,360)

3,240,974

1,533,337
64,919
6,004,138

1,836,294
837,411
744,602
148,686
478,672
1,927,965
68,780
67,386
6,109,797

Cash and deposits
Notes and accounts receivable–trade
  Allowance for doubtful accounts (*1)

Investment securities
  Other securities
Long-term loans receivable
Total assets

Notes and accounts payable–trade
Short-term loans payable
Commercial paper
Income taxes payable
Bonds payable
Long-term loans payable
Lease obligations
Long-term guarantee deposits
Total liabilities

  Derivative fi nancial instruments (*2)

$(19,009)

$(19,009)

Difference

$—

—

—
223
223

—
—
—
—
(15,509)
(32,390)
(245)
138
(48,016)

$—

(*1)   This reduction represents specifi c allowance for doubtful accounts related to notes and 

accounts receivable–trade.

(*2)   The amounts represent net amount of assets and liabilities resulting from derivative 
transactions. In the case of a net liability, the amount is shown in parentheses.

Note 1)  Method to determine the estimated fair value of fi nancial instruments; securities and 

derivative fi nancial instruments
i)  Assets
  1)   Cash and deposits, notes and accounts receivable–trade

 As their fair value approximates book value due to their short maturity, the 
corresponding book value amount is used as fair value.

  2)  Investment securities

 The stock exchange prices are used to determine fair value of these traded 
stocks. Refer to the Note 11 “Marketable securities and investment securities” for 
information on securities classifi ed holding purpose.

  3)  Long-term loans receivable

   The carrying amounts shown include long-term loans receivable scheduled for 
repayment within one year. Their fair values are determined based on the present 
value of principal and interest, discounted using current assumed rates for similar 
long-term loans receivable. For long-term loans receivable bearing variable 
interest rates, as they are deemed to refl ect market interest rates within a short 
term, book values are used as fair value.

ii) Liabilities
  1)    Notes and accounts payable–trade; short-term loans payable; commercial paper; 

income taxes payable
   As their fair values approximate book value due to their short maturity, the 
corresponding book value amounts are used as fair value.

  2)  Bonds payable

   Fair value of the bonds payable issued by the parent company is based on the 
quoted market price determined by the market price. For those without quoted 
market price that are subject to special treatment for interest-rate swaps, fair 
value is based on the present value by totaling the amount of principal and 
interest, together with related interest-rate swaps, discounted by the interest rate 
that would apply if equivalent bonds were newly issued.

  3)  Long-term loans payable

   The carrying amounts shown include long-term loans payable that are scheduled 
for repayment within one year of March 31, 2013 and 2012, amounted to 

Note 5) 

¥34,319 million (US$365,057 thousand) and ¥29,739 million, respectively. Their 
fair values are based on present value of principal and interest discounted using 
the current assumed rates for similar long-term loans payable. Of long-term 
loans payable bearing variable interest rates, fair value of those subject to special 
treatment of interest-rate swaps is based on present value by totaling the amount 
of principal and interest, together with related interest-rate swaps, discounted 
by the interest rate that would apply if equivalent long-term loans were newly 
entered. For other long-term loans payable, book value is used as fair value as 
they are deemed to refl ect market interest rates within a short term.

  4)  Lease obligations

   The carrying amounts shown are the total amount of lease obligations under 
current liabilities and lease obligations under noncurrent liabilities. Present value 
is calculated by discounting the total amount of principal and interest using the 
presumed interest rate that would apply if lease transactions were newly made, is 
used as the fair value.

  5)  Long-term guarantee deposits

   In case where the deposit period can be estimated, the fair value of long-term 
guarantee deposits is determined using a discounted cashfl ow over that period. 

iii) Derivative transactions
  Refer to the Note 12 “Derivative fi nancial instruments.”

 For equity investments in nonpublic companies, with a carrying amount as of March 
31, 2013 and 2012, amounting to ¥80,878 million (US$860,313 thousand) and 
¥72,743 million, respectively, fair value is not included in investment securities, as no 
quoted market price is available and it is deemed extremely diffi cult to determine fair 
value due to the impossibility of estimating future cash fl ows.
 For long-term loans payable, the fair value having a carrying amount as of March 
31, 2012, amounting to ¥507 million, is not included as no quoted market price 
is available and it is deemed extremely diffi cult to determine fair value due to the 
impossibility of estimating future cash fl ows.
 For long-term guarantee deposits, the fair value of a portion having a carrying 
amount as of March 31, 2013 and 2012, amounting to ¥12,060 million (US$128,284 
thousand) and ¥12,178 million, respectively, is not included as no quoted market 
price is available and it is deemed extremely diffi cult to determine fair value due to 
the impossibility of estimating future cash fl ows.
 For monetary credits and securities with maturity, amount scheduled for redemption 
subsequent to the closing date.

Millions of yen
2013

Note 2) 

Note 3) 

Note 4) 

Due within one year

Due after one year,
within fi ve years

Due after fi ve years,
within ten years

Due after more than
ten years

Cash and deposits
Notes and accounts receivable–trade

Short-term investment securities and investment securities 
   available-for-sale securities with contractual maturity 
(Japanese government and municipal bonds)

Long-term loans receivable

¥109,513
306,222

—

854
¥416,589

¥—
—

—

5,181
¥5,181

¥—
—

—

67
¥67

¥—
—

—

—
¥—

Asahi Kasei     Annual Report 2013

65

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Millions of yen
2012

Due within one year

Due after one year,
within fi ve years

Due after fi ve years,
within ten years

Due after more than
ten years

Cash and deposits
Notes and accounts receivable–trade

Short-term investment securities and investment securities 
   available-for-sale securities with contractual maturity 
(Japanese government and municipal bonds)

Long-term loans receivable

¥102,875
266,056

2

979
¥369,913

¥—
—

—

5,344
¥5,344

¥—
—

—

215
¥215

¥—
—

—

—
¥—

Cash and deposits
Notes and accounts receivable–trade

Short-term investment securities and investment securities 
   available-for-sale securities with contractual maturity 
(Japanese government and municipal bonds)

Long-term loans receivable

Thousands of U.S. dollars
2013

Due after one year,
within fi ve years

Due after fi ve years,
within ten years

Due after more than
ten years

Due within one year

$1,164,908
3,257,334

$—
—

— 

9,084
$4,431,326

—

55,111
$55,111

$—
—

—

713
$713

$—
—

—

—
$—

Note 6) For bonds payable, long-term loans payable, lease obligations, and other interest-bearing debt, amount scheduled for repayment subsequent to the closing date.

Short-term
loans payable

¥78,725
—
—
—
—
¥—

Short-term
loans payable

¥44,751
—
—
—
—
¥—

Short-term
loans payable

$837,411
—
—
—
—
$—

Millions of yen
2013

Commercial paper

Bonds payable

Long-term loans payable

¥70,000
—
—
—
—
¥—

¥5,000
—
—
—
20,000
¥20,000

Millions of yen
2012

¥34,319
18,747
30,217
27,470
16,288
¥54,208

Commercial paper

Bonds payable

Long-term loans payable

¥15,000
—
—
—
—
¥—

¥—
5,000
—
—
—
¥20,000

¥29,739
23,071
6,862
2,197
4,212
¥25,860

Thousands of U.S. dollars
2013

Commercial paper

Bonds payable

Long-term loans payable

$744,602
—
—
—
—
$—

$53,186
—
—
—
212,743
$212,743

$365,057
199,415
321,423
292,203
173,258
$576,620

Lease
obligations

¥2,415
1,778
1,342
800
119
¥13

Lease
obligations

¥2,207
2,039
1,365
923
370
¥10

Lease
obligations

$25,689
18,913
14,275
8,510
1,266
$138

Year ending March 31

2014
2015
2016
2017
2018
2019 and thereafter

Year ending March 31

2013
2014
2015
2016
2017
2018 and thereafter

Year ending March 31

2014
2015
2016
2017
2018
2019 and thereafter

66 Asahi Kasei     Annual Report 2013

Financial Section

11. Marketable securities and investment securities

(a) Other securities with available fair value
The aggregate cost, carrying amount which were identical to fair value, and gross unrealized gains and losses of debt and equity securities classi-
fi ed as other securities for which fair values are available at March 31, 2013 and 2012, are as follows:

Securities with unrealized gains:

Equity securities

Securities with unrealized losses:

Equity securities

Carrying
amount

Millions of yen
2013

Cost

Unrealized gains
(losses)

¥133,234

¥34,656

¥98,578

10,915
¥144,149

12,489
¥47,145

(1,573)
¥97,005

Note) For equity investment in nonpublic companies, with a carrying amount of ¥80,878 million, fair value is not included in short-term investment securities or in investment securities, as no 

quoted market price is available and it is deemed extremely diffi cult to determine fair value.

Securities with unrealized gains:

Equity securities

Securities with unrealized losses:

Equity securities

Carrying
amount

Millions of yen
2012

Cost

Unrealized gains
(losses)

¥97,644

¥32,027

¥65,617

7,486
¥105,130

10,840
¥42,867

(3,354)
¥62,263

Note) For equity investment in nonpublic companies, with a carrying amount of ¥72,743 million, fair value is not included in short-term investment securities or in investment securities, as no 

quoted market price is available and it is deemed extremely diffi cult to determine fair value.

Securities with unrealized gains:

Equity securities

Securities with unrealized losses:

Equity securities

Thousands of U.S. dollars
2013

Carrying
amount

Cost

Unrealized gains
(losses)

$1,417,232

$368,642

$1,048,591

116,105
$1,533,337

132,848
$501,489

(16,732)
$1,031,858

Note) For equity investment in nonpublic companies, with a carrying amount of US$860,313 thousand, fair value is not included in short-term investment securities or in investment securities, as 

no quoted market price is available and it is deemed extremely diffi cult to determine fair value.

(b)  The realized gains and losses on the sale of other securities during the years ended March 31, 2013 and 2012, are as follows:

Selling amount
Gain on sales of securities
Loss on sales of securities

Millions of yen

2013

¥617
81
¥—

2012

¥541
191
¥—

Thousands of
U.S. dollars

2013

$6,563
862
$—

(c)  Loss on other devaluation of investment securities whose fair values are readily determinable for the years ended March 

31, 2013 and 2012, was ¥511 million (US$5,436 thousand) and ¥1,898 million, respectively.

Asahi Kasei     Annual Report 2013

67

 
 
 
 
 
 
12. Derivative fi nancial instruments

(a) Derivative fi nancial instruments for which hedge accounting is not applied
i)  Foreign exchange forward contracts

Classifi cation

Items

Amount of contract

Amount of contract 
over 1 year

Fair value

Profi t (loss) from valuation

Millions of yen
2013

Off-market
transactions

Foreign exchange forward contracts
  Selling

  U.S. dollar
  Euro
  Thai baht
  Singapore dollar

  Buying

  U.S. dollar

¥16,869
5,627
744
—

1,828
¥25,068

¥—
—
—
—

—
¥—

¥(498)
(36)
(71)
—

(10)
¥(615)

¥(498)
(36)
(71)
—

(10)
¥(615)

Millions of yen
2012

Classifi cation

Items

Amount of contract

Amount of contract 
over 1 year

Fair value

Profi t (loss) from valuation

Off-market
transactions

Foreign exchange forward contracts
  Selling

  U.S. dollar
  Euro
  Thai baht
  Singapore dollar

  Buying

  U.S. dollar

¥12,155
4,070
594
21

2,138
¥18,978

¥—
—
—
—

—
¥—

¥(376)
(227)
(32)
(0)

6
¥(630)

¥(376)
(227)
(32)
(0)

6
¥(630)

Thousands of U.S. dollars
2013

Classifi cation

Items

Amount of contract

Amount of contract 
over 1 year

Fair value

Profi t (loss) from valuation

Off-market
transactions

Foreign exchange forward contracts
  Selling

  U.S. dollar
  Euro
  Thai baht
  Singapore dollar

  Buying

  U.S. dollar

$179,438
59,855
7,914
—

19,445
$266,652

$—
—
—
—

—
$—

(b) Derivative fi nancial instruments for which hedge accounting is applied
i)  Foreign exchange forward contracts

Classifi cation

Items

Hedged assets/liabilities

Amount of contract

$(5,297)
(383)
(755)
—

(106)
$(6,542)

Millions of yen
2013

Amount of contract 
over 1 year

Foreign exchange forward contracts
  Selling

Principle-
based 
accounting

  U.S. dollar
  Euro
  U.S. dollar

  Buying

  U.S. dollar

Accounts receivable–trade
Accounts receivable–trade
Investment securities

Accounts payable–trade

¥8,870
145
—

827
¥9,841

¥382
—
—

—
¥382

$(5,297)
(383)
(755)
—

(106)
$(6,542)

Fair value

¥(1,200)
(1)
—

29
¥(1,172)

68 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financial Section

Classifi cation

Items

Hedged assets/liabilities

Amount of contract

Millions of yen
2012

Amount of contract 
over 1 year

Foreign exchange forward contracts
  Selling

Principle-
based 
accounting

  U.S. dollar
  Euro
  U.S. dollar

  Buying

  U.S. dollar

Accounts receivable–trade
Accounts receivable–trade
Investment securities

Accounts payable–trade

¥8,001
146
144,500

264
¥152,911

¥410
—
—

—
¥410

Classifi cation

Items

Hedged assets/liabilities

Amount of contract

Thousands of U.S. dollars
2013
Amount of contract 
over 1 year

Foreign exchange forward contracts
  Selling

Principle-
based 
accounting

  U.S. dollar
  Euro
  U.S. dollar

  Buying

  U.S. dollar

Accounts receivable–trade
Accounts receivable–trade
Investment securities

Accounts payable–trade

$94,352
1,542
—

8,797
$104,680

$4,063
—
—

—
$4,063

ii)  Interest-rate swaps, and interest-rate and currency swaps

Fair value

¥(390)
(1)
(1,804)

2
¥(2,192)

Fair value

$(12,765)
(11)
—

308
$(12,467)

Classifi cation

Special treatment 
for interest-rate 
swaps

Special treatment 
for interest-rate 
and currency 
swaps

Classifi cation

Special treatment 
for interest-rate 
swaps

Special treatment 
for interest-rate 
and currency 
swaps

Items

Hedged assets/liabilities

Amount of contract

Millions of yen
2013
Amount of contract 
over 1 year

Fair value

Interest-rate swaps
  Pay fi xed/receive fl oating

Interest-rate and currency swaps
  U.S. dollar receive fi xed/

Long-term loans payable

¥96,306

¥84,756

(*)

 Japanese yen pay fl oating

Bonds payable

  U.S. dollar receive fl oating/

 Thai baht pay fi xed

Long-term loans payable

5,000

650

—

325

¥101,956

¥85,081

(*)

(*)

—

Items

Hedged assets/liabilities

Amount of contract

Millions of yen
2012
Amount of contract 
over 1 year

Fair value

Interest-rate swaps
  Pay fi xed/receive fl oating

Interest-rate and currency swaps
  U.S. dollar receive fi xed/

Long-term loans payable

¥27,044

¥16,304

 Japanese yen pay fl oating

Bonds payable

5,000

5,000

  U.S. dollar receive fl oating/

 Thai baht pay fi xed

Long-term loans payable

747

¥32,791

498

¥21,802

(*)

(*)

(*)

—

Asahi Kasei     Annual Report 2013

69

 
 
 
 
 
 
 
 
 
 
 
 
Classifi cation

Special treatment 
for interest-rate 
swaps

Special treatment 
for interest-rate 
and currency 
swaps

Items

Hedged assets/liabilities

Amount of contract

Thousands of U.S. dollars
2013
Amount of contract 
over 1 year

Fair value

Interest-rate swaps
  Pay fi xed/receive fl oating

Interest-rate and currency swaps
  U.S. dollar receive fi xed/

Long-term loans payable

$1,024,423

$901,564

(*)

 Japanese yen pay fl oating

Bonds payable

53,186

—

  U.S. dollar receive fl oating/

 Thai baht pay fi xed

Long-term loans payable

6,914

3,457

$1,084,523

$905,021

(*)

(*)

—

(*)   Fair value of interest-rate swaps and interest currency swaps, for which special treatment is applied, is included in fair value of the corresponding long-term loans payable and bonds payable 

for which hedge accounting is applied.

13. Provision for retirement benefi ts

Upon terminating employment, employees of the parent company and its major subsidiaries in Japan are entitled, under most circumstances, to 
lump-sum severance indemnities and/or pension payments determined by reference mainly to their current basic rate of pay and length of ser-
vice. Additional benefi ts may be granted to employees depending on the conditions under which termination of employment occurs. Certain for-
eign subsidiaries have defi ned benefi t pension plans or defi ned contribution plans.

The obligation for these severance indemnity benefi ts is provided for through accruals, contributory funded defi ned benefi t pension plans, 

contributory funded defi ned benefi t enterprise pension plans and non-contributory funded tax-qualifi ed pension plans.

Information on provision for retirement benefi ts at March 31, 2013 and 2012, was as follows:

(a) Projected benefi t obligations
(b) Fair value of plan assets

(c) Unfunded benefi t obligations [(a)+(b)]
(d) Unrecognized actuarial gains/losses 
(e) Unrecognized prior service costs

(f)  Amount shown on balance sheet [(c)+(d)+(e)]
(g) Prepaid pension cost
(h) Provision for retirement benefi ts [(f)-(g)]

Millions of yen

2013

¥(331,038)
177,112

(153,927)
50,634
94

(103,199)
4,577
¥(107,776)

2012

¥(311,561)
161,838

(149,723)
49,107
(1,309)

(101,925)
4,353
¥(106,277)

Thousands of
U.S. dollars

2013

$(3,521,306)
1,883,970

(1,637,347)
538,602
1,000

(1,097,745)
48,686
$(1,146,431)

Note: The fi gures in the above table do not include additional benefi t payables amounting to ¥2,747 million (US$29,220 thousand) and ¥93 million at March 31, 2013 and 2012, respectively. 

The amounts were recorded as part of current liabilities on the consolidated balance sheets at March 31, 2013 and 2012.

Periodic retirement benefi t expenses for employees for the years ended March 31, 2013 and 2012, include the following components:

Service cost*
Interest cost
Expected return on plan assets
Amortization of unrecognized actuarial gains/losses
Amortization of unrecognized prior service costs
Retirement benefi t expenses

Millions of yen

2013

¥9,858
6,116
(3,993)
5,297
(1,403)
¥15,875

2012

¥9,744
6,312
(4,060)
4,760
(1,380)
¥15,376

Thousands of
U.S. dollars

2013

$104,861
65,057
(42,474)
56,345
(14,924)
$168,865

Note: In addition to the above costs, additional benefi ts amounting to ¥3,180 million (US$33,826 thousand) and ¥340 million for the years ended March 31, 2013 and 2012, respectively, and 

contributions to the defi ned contribution plans amounting to ¥414 million (US$4,404 thousand) for the year ended March 31, 2013, were charged to income.

* Not including contributions made by employees.

The assumptions used in calculation of the above information are as follows:

Discount rate
Expected rate of return on plan assets
Method of attributing the projected benefi ts to periods of employee service
Amortization of unrecognized prior service costs
Amortization of unrecognized actuarial gains/losses 

2013

2012

Mainly 1.4%
Mainly 2.5%
Straight-line basis
Mainly 10 years
Mainly 10 years

Mainly 2.0%
Mainly 2.5%
Straight-line basis
Mainly 10 years
Mainly 10 years

70 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
Financial Section

14. Taxes

Income taxes applicable to the parent company and subsidiaries in Japan include (1) corporation tax, (2) enterprise tax, and (3) inhabitants tax.
Signifi cant components of the deferred tax assets and liabilities at March 31, 2013 and 2012, were as follows:

Deferred tax assets:

Provision for retirement benefi ts
Tax loss carry forwards

  Accrued bonuses
Impairment loss

  Unrealized gain on noncurrent assets and others
  Depreciation

Loss on disposal of noncurrent assets
Experiment and research expenses
Provision for periodic repairs

  Unrealized loss on investment securities
  Accrued enterprise tax 
  Asset retirement obligations

Provision for product warranties

  Devaluation of inventories
  Allowance for doubtful accounts

Environmental expenses

  Deferred gains or losses on hedges
  Other

Subtotal deferred tax assets
Less: Valuation allowance
Total deferred tax assets

Deferred tax liabilities: 
  Unrealized gain on other securities

Identifi ed intangible assets during business combination

  Deferred gain on property, plant and equipment
  Depreciation—overseas subsidiaries
  Accelerated depreciation
  Other
Total deferred tax liabilities

Millions of yen

2013

2012

¥38,003
21,444
8,027
3,873
3,825
3,543
2,859
2,825
2,710
2,308
1,455
1,315
1,298
1,220
990
538
456
9,736

106,426
(29,072)
77,354

(36,645)
(29,763)
(10,952)
(3,606)
(240)
(5,749)
(86,956)

¥37,608
16,377
8,272
4,104
4,233
1,964
3,434
919
2,989
3,411
1,368
1,415
889
1,022
341
662
834
6,979

96,821
(24,557)
72,263

(24,168)
(3,698)
(11,862)
(775)
(249)
(4,495)
(45,247)

Thousands of
U.S. dollars

2013

$404,244
228,103
85,385
41,198
40,687
37,687
30,412
30,050
28,827
24,551
15,477
13,988
13,807
12,977
10,531
5,723
4,851
103,563

1,132,071
(309,244)
822,827

(389,799)
(316,594)
(116,498)
(38,358)
(2,553)
(61,153)
(924,965)

Net deferred tax assets (liabilities)

¥(9,602)

¥27,017

$(102,138)

  Net deferred tax assets (liabilities) at March 31, 2013 and 2012, were included in the following line items on the consolidated balance sheets.

Current assets—deferred tax assets
Non-current assets—deferred tax assets
Current liabilities—other
Non-current liabilities—deferred tax liabilities

Millions of yen

2013

¥21,945
8,487
(49)
¥(39,985)

2012

¥19,454
18,965
—
¥(11,402)

Thousands of
U.S. dollars

2013

$233,433
90,278
(521)
$(425,327)

Asahi Kasei     Annual Report 2013

71

 
 
 
 
 
 
 
 
 
Reconciliation of the differences between the statutory tax rate and the effective income tax rate for the years ended March 31, 2013 and 

2012, was as follows:

Statutory tax rate

2013

38.0%

Statutory tax rate

Increase (reduction) in taxes resulting from:

Increase (reduction) in taxes resulting from:

  Non-deductible expenses and non-taxable income

Equalization of inhabitants taxes
R&D expenses deductible from income taxes
  Amortization of goodwill and negative goodwill

 Equity in earnings of unconsolidated subsidiaries 
  and affi liates

  Undistributed earnings of foreign subsidiaries
  Difference of tax rates for foreign subsidiaries
  Valuation allowance 

 Decrease in deferred tax asset due to the change 
  in statutory tax rate 

0.7
0.6
(5.5)
2.8

(0.2)

1.0
(1.0)
(1.8)

—

  Non-deductible expenses and non-taxable income

Equalization of inhabitants taxes
R&D expenses deductible from income taxes
  Amortization of goodwill and negative goodwill

 Equity in earnings of unconsolidated subsidiaries 
  and affi liates

  Undistributed earnings of foreign subsidiaries
  Difference of tax rates for foreign subsidiaries
  Valuation allowance 

 Decrease in deferred tax asset due to the change 
  in statutory tax rate 

  Other
Effective income tax rate

(0.1)
34.5%

  Other
Effective income tax rate

2012

40.7%

1.5
0.5
(6.3)
0.2

(0.3)

(0.5)
(3.2)
1.4

5.7

0.4
40.0%

15. Business combinations

Business combination accounted for by the purchase method was 
as follows:
ZOLL Medical Corporation

(a) Outline of business combination

1)  Name of acquiree

ZOLL Medical Corporation
2)  Nature of the businesses
  Manufacture and sale of critical care medical devices
3)  Main reasons for the acquisition

I)   By utilizing the know-how and the resources built up 

through the Company’s established pharmaceutical and 
medical device businesses, it is possible to accelerate the 
expansion of ZOLL’s business in Japan and Asia, and also 
contribute to the reinforcement of the competitiveness of 
ZOLL’s products.

II)   Having ZOLL’s globally strong platform in critical care 

enables the Company to obtain additional investment 
opportunities for further growth.

III)  Through sharing information on customer needs with the 

Company’s established medical device business and through 
joint marketing, etc., the Company is able to obtain oppor-
tunities for global business expansion and to deal with new 
therapeutic fi elds.

4)  The acquisition date
  April 26, 2012
5)  Statutory form of business combination
Stock purchase for cash as consideration
6)  Name of company after transaction

ZOLL Medical Corporation

7)  Acquired voting right

Voting right before the acquisition   0%
Voting right after the acquisition   100%

8)  Basic means of materializing the acquisition

 Stock purchase for cash as consideration by a special purpose 
subsidiary of the Company

(b)  The period of acquiree’s results included in the 

consolidated fi nancial statements
From April 27, 2012 to March 31, 2013

(c)  Cost of acquisition and details

Stock purchase price
Acquisition related direct
 cost
Purchase price

Millions of yen

Thousands of
U.S. dollars

¥179,573

$1,910,148

1,128

11,999

¥180,700

$1,922,136

(d)  The amount of goodwill, measurement principle, 

amortization method and useful life
1)  Amount of goodwill

¥113,439 million (US$1,206,670 thousand)

2)  Measurement principle

 Goodwill is measured as the excess of the purchase price over 
the fair value of identifi able assets acquired and liabilities 
assumed.

3)  Amortization method and useful life

Straight-line method over 20 years

(e)  Details of assets acquired and liabilities assumed as of the 

acquisition date

Current assets
Noncurrent assets
Total assets

Current liabilities
Noncurrent liabilities
Total liabilities

Millions of yen

¥26,833
75,336
102,169

7,998
26,910
¥34,908

Thousands of
U.S. dollars

$285,427
801,362
1,086,789

  85,076
286,246
$371,322

72 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Financial Section

(f)   Amount of identifi able intangible assets other than 

2)  Major weighted average useful life

goodwill, its details and major weighted average useful life
1)   Purchase price allocated to intangible assets and its 

major items

Technology-related assets
Trademarks
Customer-related assets

Millions of yen

¥40,189
14,614
¥10,100

Thousands of
U.S. dollars

$427,497
155,452
$107,435

Technology-related assets
Trademarks
Customer-related assets
Total

17 years
20 years
19 years
18 years

(g)  Pro forma effects on the consolidated statements of 

income assumed the business combination occurs at the 
beginning of fi scal year and its measurement.
 Information is omitted due to immateriality. This note is not sub-
ject to audit.

16. Asset retirement obligations

(a) Outline of asset retirement obligations
Due to commitments pertaining to restoration to original state before vacating in accordance with land lease agreements such as for offi ces, and 
due to commitments to dismantle leased buildings upon termination of lease period, etc., in accordance with lease agreements for model home 
parks, relevant asset retirement obligations are recorded in the consolidated balance sheets.

In accordance with building lease agreements such as for the head offi ces, commitments pertaining to restoration to original state before 
vacating are recognized as asset retirement obligations. However, instead of recording them as the relevant asset retirement obligations under lia-
bilities, the amount of lease deposit that cannot ultimately be expected to be collected was estimated in a reasonable manner, and of that, the 
amount corresponding to the fi scal year ended March 31, 2013, was recorded under operating expenses.

(b)  Method of calculating the amount of relevant asset retirement obligations
The calculation of asset retirement obligations is based on the following: expected term of use of 4 to 55 years, infl ation rate of 0.0% to 4.1%, 
and discount rate of 0.2% to 5.1%.

(c)  Increase (decrease) in the total amount of asset retirement obligations in the fi scal year ended March 31, 2013

Balance at beginning of year
Increase due to asset retirement obligations accrued
Adjustment due to passage of time
Decrease due to accounting estimates*
Decrease due to fulfi llment of asset retirement obligations
Increase (decrease) due to foreign exchange fl uctuation
Balance at end of year

Millions of yen

2013

¥3,701
126
124
(349)
(379)
334
¥3,556

2012

¥3,828
148
151
—
(317)
(108)
¥3,701

Thousands of
U.S. dollars

2013

$39,368
1,340
1,319
(3,712)
(4,031)
3,553
$37,826

*  A ¥349 million (US$3,712 thousand) decrease in asset retirement obligations was made in the fi scal year ended March 31, 2013, as it became clear that the cost of asset retirement will be less 

than originally estimated at the time of asset acquisition.

The amount of lease deposit which will be written off for a certain percentage at the end of the lease period is charged to expense rather 

than recording the asset retirement obligation. Increase (decrease) in those expensed amounts for the fi scal year ended March 31, 2013 and 
2012, were as follows:

Balance at beginning of year
Increase due to new lease agreements
Decrease due to the cancelation of existing lease agreements
Balance at end of year

Millions of yen

2013

¥1,643
56
(70)
¥1,629

2012

¥1,619
37
(13)
¥1,643

Thousands of
U.S. dollars

2013

$17,477
596
(745)
$17,328

Asahi Kasei     Annual Report 2013

73

 
 
 
 
 
17. Business segment information 

(a) Overview of reportable segments
The Company is organized under a holding company confi guration with 
core operating companies performing operations in nine business fi elds.
Separate fi nancial information is available in these nine units, and 
the Board of Directors carries out periodic review to allocate manage-
ment resources and evaluate business performance.

The nine units are combined into seven reportable segments of 

Chemicals, Homes, Health Care, Fibers, Electronics, Construction 
Materials, and Critical Care through application of Paragraph 13 of 
“Accounting Standard for Disclosures about Segments of an 
Enterprise and Related Information.”

The “Critical Care” segment is newly added during the fi rst quar-

ter of fi scal 2012, as the result of completion of the acquisition of 
ZOLL Medical Corporation and its subsidiaries on April 26, 2012 (US 
Eastern standard time).

Main products of the seven reportable segments are as follows:
Chemicals
The Company produces, processes, and sells chemicals and derivative 
products (such as nitric acid, caustic soda, acrylonitrile, styrene, adipic 
acid, methyl methacrylate (MMA), and acrylic resin), polymer products 
(such as Stylac™-AS styrene-acrylonitrile, Stylac™-ABS acrylonitrile-
butadiene-styrene, Tenac™ polyacetal, Xyron™ modifi ed polyphenyl-
ene ether (mPPE), Leona™ polyamide 66, Suntec™ polyethylene, 
synthetic rubber, and polystyrene), and specialty products (such as 
coating materials, latex, Ceolus™ microcrystalline cellulose, explosives, 
explosion-bonded metal clad, Microza™ UF and MF membranes and 
systems, ion-exchange membranes and electrolysis systems, Saran 
Wrap™ cling fi lm, Ziploc™ storage bags, and plastic fi lms, sheets, and 
foams).
Homes
The Company constructs Hebel Haus™ unit homes and Hebel Maison™ 
apartments, and operates real estate business (such as management 
of Hebel Maison™ rental units, Atlas™ condominiums, Hebel Town™ 
housing developments, and brokerage of used Hebel Haus™ homes), 
remodeling business (such as exterior wall refurbishing, reroofi ng, 
redesign, interior renovation, and solar panel installation), and fi nan-
cial and other services (such as mortgage fi nancing, etc.).

Health Care
The Company manufactures and sells pharmaceuticals (such as 
Teribone™, Recomodulin™, Elcitonin™, Flivas™, Toledomin™, and 
Bredinin™), Lucica™ GA-L assay kits, L-series enriched liquid diets, 
APS™ polysulfone-membrane artifi cial kidneys, therapeutic apheresis 
devices, Planova™ virus removal fi lters, and Sepacell™ leukocyte 
reduction fi lters.
Fibers
The Company produces, processes, and sells Roica™ elastic polyure-
thane fi lament, Bemberg™ cupro fi ber, nonwoven fabrics (such as 
Eltas™ spunbond and Lamous™ artifi cial suede), and Leona™ nylon 
66 fi lament.
Electronics
The Company manufactures and sells Hipore™ Li-ion battery separa-
tors, photomask pellicles, APR™ photosensitive resin and printing 
plate making systems, photosensitive polyimide precursor, Sunfort™ 
dry fi lm photoresist, mixed-signal LSIs, Hall elements, and glass fabric 
for printed wiring boards.
Construction Materials
The Company produces and sells Hebel™ and Hebel Powerboard™ 
autoclaved aerated concrete (AAC) panels, Neoma™ and Jupii™ phe-
nolic foam insulation panels, Eazet™, ATT Column™, and other piling 
systems, and BasePack™ column base attachment systems.
Critical Care
The Company manufactures and sells defi brillators for medical profes-
sionals, LifeVest™ wearable defi brillators, ZOLL AED Plus™ automated 
external defi brillators, and IVTM—Thermogard XP™ intravascular tem-
perature management systems.

(b)  Methods to determine net sales, income or loss, assets, 

and other items by reportable business segment
Profi t by reportable business segment is stated on an operating 
income basis. Intersegment net sales and transfers are based on the 
values of transactions undertaken between third parties.

(c) Information concerning net sales, income or loss, assets, and other items for each reportable segment

Millions of yen

2013

Chemicals

Homes

Health Care

Fibers

Electronics 

Construction 
Materials

Critical Care
(Note 1)

Subtotal

Others 
(Note 2)

Total

Sales:

  External customers

¥684,582 ¥486,182 ¥133,450 ¥109,613 ¥131,148

¥51,504

¥52,131 ¥1,648,610

¥18,031 ¥1,666,640

Intersegment

  Total

20,678

215

66

1,794

420

15,948

—

39,120

23,967

63,088

705,260

486,397

133,516

111,406

131,569

67,451

52,131

1,687,730

41,998

1,729,728

Operating income (loss)

22,925

54,266

15,932

4,030

2,824

3,962

(3,667)

100,272

2,195

102,467

Assets

Other items

650,519

304,675

183,836

115,584

167,723

46,804

240,318

1,709,460

59,240

1,768,700

  Depreciation (Note 3)

29,993

5,266

10,493

6,099

15,003

2,271

436

41,313

—

—

1,005

—

12

42

4,667

2,489

—

—

6,933

5,337

76,058

6,790

934

199

76,992

6,989

—

48,512

16,643

65,154

  Amortization of goodwill

 Investments in affi liates accounted
 for using equity method

 Increase in property, plant and
 equipment, and intangible assets

¥47,290

¥9,527

¥14,275

¥6,833

¥17,011

¥2,186

¥5,416

¥102,538

¥1,140

¥103,677

Notes: 1.  The “Critical Care” segment is newly added during the fi rst quarter of fi scal 2012, as the result of completion of the acquisition of ZOLL Medical Corporation and its subsidiaries on 

April 26, 2012 (US Eastern standard time).

2.  The “Others” category is equivalent to the former Services, Engineering and Others segment, including plant engineering and environmental engineering, research and analysis, and 

employment agency/staffi ng operations.
3. Amortization of goodwill is not included.

74 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
 
 
Financial Section

Millions of yen

2012

Sales:

  External customers

¥680,112

¥451,965

¥119,483

¥110,849

¥146,113

¥46,146

¥1,554,668

¥18,562

¥1,573,230

Chemicals

Homes

Health Care

Fibers

Electronics 

Construction 
Materials

Subtotal

Others 
(Note 1)

Total

Intersegment

  Total

Operating income

Assets

Other items

  Depreciation (Note 2)

  Amortization of goodwill

 Investments in affi liates accounted
 for using equity method

 Increase in property, plant and
 equipment, and intangible assets

20,506

63

23

1,743

608

15,268

38,211

700,617

452,028

119,506

112,593

146,721

61,414

1,592,879

44,486

46,340

8,804

3,140

6,423

1,824

111,015

23,665

42,227

2,969

61,876

1,635,106

113,984

580,351

293,452

180,241

106,000

162,951

42,620

1,365,615

57,462

1,423,077

29,215

435

34,413

4,794

10,892

6,445

20,911

2,419

—

—

657

260

—

39

3,825

2,020

—

—

74,676

1,131

852

47

75,528

1,179

40,518

17,519

58,037

¥39,080

¥6,272

¥10,678

¥5,697

¥13,429

¥1,631

¥76,787

¥786

¥77,572

Notes: 1. The “Others” category is equivalent to the previous Services, Engineering and Others segment, including plant engineering and environmental engineering, research and analysis, and 

employment agency/staffi ng operations.
2. Amortization of goodwill is not included.

Thousands of U.S. dollars

2013

Chemicals

Homes

Health Care

Fibers

Electronics 

Construction 
Materials

Critical Care
(Note 1)

Subtotal

Others 
(Note 2)

Total

Sales:

  External customers

$7,282,013 $5,171,599 $1,419,530 $1,165,972 $1,395,043 $547,857 $554,526 $17,536,539 $191,799 $17,728,327

Intersegment

  Total

219,955

2,287

702

19,083

4,468

169,642

—

416,126 254,941

671,078

7,501,968 5,173,886 1,420,232 1,185,044 1,399,521

717,488

554,526

17,952,665 446,740

18,399,404

Operating income (loss)

243,857

577,236

169,471

42,868

30,039

42,144

(39,006)

1,066,610

23,349

1,089,959

Assets

Other items

6,919,679 3,240,879 1,955,494 1,229,486 1,784,097

497,862 2,556,303

18,183,810 630,146

18,813,956

  Depreciation (Note 3)

319,041

56,015

111,616

64,876

159,589

24,157

73,747

809,042

4,638

439,453

—

—

10,690

—

128

447

49,644

26,476

—

—

56,771

72,226

9,935

2,117

818,977

74,343

—

516,030 177,034

693,054

  Amortization of goodwill

 Investments in affi liates accounted
 for using equity method

 Increase in property, plant and
 equipment, and intangible assets

$503,032 $101,340 $151,846

$72,684 $180,949

$23,253

$57,611

$1,090,714 $12,126

$1,102,829

Notes: 1.  The “Critical Care” segment is newly added during the fi rst quarter of fi scal 2012, as the result of completion of the acquisition of ZOLL Medical Corporation and its subsidiaries on 

April 26, 2012 (US Eastern standard time).

2.  The “Others” category is equivalent to the former Services, Engineering and Others segment, including plant engineering and environmental engineering, research and analysis, and 

employment agency/staffi ng operations.
3. Amortization of goodwill is not included.

(d)  Reconciliation of differences between total amounts of reportable segments and amounts appearing in the consolidated 

fi nancial statements (adjustment of difference)

Sales

Total of reporting segments
Net sales in “Others” category
Elimination of intersegment transactions
Net sales on consolidated statements of income

Operating income

Total of reporting segments
Operating income in “Others” category
Elimination of intersegment transactions
Corporate expenses, etc.*
Operating income on consolidated statements of income

Millions of yen

2013

2012

¥1,687,730
41,998
(63,088)
¥1,666,640

¥1,592,879
42,227
(61,876)
¥1,573,230

Millions of yen

2013

¥100,272
2,195
1,469
(11,975)
¥91,960

2012
¥111,015
2,969
690
(10,416)
¥104,258

Thousands of
U.S. dollars

2013

$17,952,665
446,740
(671,078)
$17,728,327

Thousands of
U.S. dollars

2013

$1,066,610
23,349
15,626
(127,380)
$978,194

* Corporate expenses, etc. include corporate revenue, basic research expense, and group management expense, etc. which are not allocated to reporting segments.

Asahi Kasei     Annual Report 2013

75

 
 
 
 
 
 
 
 
 
Assets

Total of reporting segments
Assets in “Others” category
Elimination of intersegment transactions
Corporate assets*
Total assets on consolidated balance sheets

Millions of yen

2013

2012

¥1,709,460
59,240
(200,347)
231,817
¥1,800,170

¥1,365,615
57,462
(206,324)
193,814
¥1,410,568

Thousands of
U.S. dollars

2013

$18,183,810
630,146
(2,131,124)
2,465,876
$19,148,708

*  Corporate assets include assets of the parent company—surplus operating funds (cash and deposits), long-term investment capital (investment securities, etc.), and land, etc.

Total of reportable segments

Others

Adjustments (Note 1)

Amounts from consolidated
fi nancial statements

Millions of yen

Thousands of 
U.S. dollars

Millions of yen

Thousands 
of U.S. 
dollars

Millions of yen

Thousands 
of U.S. 
dollars

Millions of yen

Thousands
of U.S.
dollars

Other items

2013

2012

2013

2013

2012

2013

2013

2012

2013

2013

2012

2013

Depreciation (Note 2)

¥76,058 ¥74,676

$809,042

¥934

¥852

$9,935

¥3,058 ¥2,912

$32,528

¥80,050 ¥78,440

$851,505

Amortization of goodwill
Investments in affi liates
 accounted for using equity
 method
Increase in property, plant
 and equipment, and
 intangible assets

6,790

1,131

72,226

199

47

2,117

48,512 40,518

516,030

16,643 17,519

177,034

—

—

—

—

—

6,989

1,179

74,343

— 65,154 58,037

693,054

¥102,538 ¥76,787 $1,090,714

¥1,140

¥786

$12,126 ¥10,108 ¥7,551 $107,520 ¥113,785 ¥85,124 $1,210,350

Notes: 1. Adjustments include elimination of intersegment transactions and corporate expenses, etc.

2. Amortization of goodwill is not included.

(e) Related Information

i)  Information on products and services

Please refer to (c) Information concerning net sales, income or loss, assets, and other items for each reportable segment.

ii)  Geographic information

1) Net sales

Japan

China

2013

Other 
regions

Total

Japan

China

2012

Other 
regions

Millions of yen

Thousands of U.S. dollars

2013

Total

Japan

China

Other regions

Total

¥1,181,429  ¥155,570

¥329,641  ¥1,666,640  ¥1,151,705

¥151,286

¥270,238

¥1,573,230

$12,567,057  $1,654,824  $3,506,446

$17,728,327  

2) Property, plant and equipment

Millions of yen

2013
Other regions

Japan

Total

Japan

Thousands of U.S. dollars

2013
Other regions

Total

¥369,481 

¥92,100 

¥461,581

$3,930,231

$979,683

$4,909,914  

 Geographic information for the year ended March 31, 2012, is not shown because over 90% of the amount of property, plant and equip-
ment on the consolidated balance sheets was located in Japan.

3)  Information by major customer

Information by major customer is not shown because no customer accounts for 10% or more of net sales on the consolidated 
 statements of income.

76 Asahi Kasei     Annual Report 2013

 
 
 
 
 
 
 
 
 
 
 
 
Financial Section

18.  Information on related parties

Related party transactions
Transactions between consolidated subsidiaries of the company submitting the consolidated fi nancial statements and related parties

Subsidiaries, affi liates, etc. of the company submitting the consolidated fi nancial statements

An affi liated company
PTT Asahi Chemical Co., Ltd.
Rayong, Thailand
14,246 million Thai baht
Chemicals

Type of related party
Name of company
Location
Paid-in capital 
Business line
Holding ratio of voting rights (of which, indirect holding ratio) 48.5% (48.5%)
Debt guarantee
Relationship with the related party
Guarantee for completion of manufacturing facilities
Nature of transaction
¥17,341 million in the year ended March 31, 2013,
¥17,163 million in the year ended March 31, 2012
—
—

Amount name
Balance at end of year

Transaction amount

19. Per share information

Basic and diluted net assets per share and net income per share for the years ended March 31, 2013 and 2012, were as follows:

Basic net assets per share

Basic net income per share

(a) Net assets per share

Total net assets

Amount deducted from total net assets

of which, minority interests

Net assets allocated to capital stock 

Yen

2013

¥581.05

¥38.43

2012

¥505.72

¥39.89

Millions of yen

2013

2012

U.S. dollars

2013

$6.18

$0.41

Thousands of
U.S. dollars

2013

¥824,451

¥719,285

$8,769,822

12,371

(12,371)

12,439

(12,439)

131,592

(131,592)

¥812,080

¥706,846

$8,638,230

Number of shares of capital stock outstanding at fi scal year end used in calculation of
  net assets per share (thousand)

1,397,600

1,397,691

1,397,600

(b) Net income per share

Net income

Amount not allocated to capital stock

Net income allocated to capital stock 

Weighted-average number of shares of capital stock (thousand)

Millions of yen

2013

¥53,712

—

2012

¥55,766

—

¥53,712

¥55,766

1,397,651

1,397,872

Thousands of
U.S. dollars

2013

$571,343

—

$571,343

1,397,651

As the Company had no dilutive securities at March 31, 2013 and 2012, the Company does not disclose diluted net income per share for the 
years ended March 31, 2013 and 2012.

Asahi Kasei     Annual Report 2013

77

 
 
20. Borrowings

(a) Bonds payable at March 31, 2013 and 2012, comprised the following:

Unsecured 1.90% Euro yen bonds due in 2013

(of which, current portion of bonds)

Unsecured 1.46% yen bonds due in 2019

Unsecured 0.30% yen bonds due in 2017

Total

(of which, current portion of bonds)

Note  1)  The current portion of bonds payable is recorded under current liabilities on the consolidated balance sheets.

2)  In the case of fl oating interest rates, the rate at the end of March is shown. 
3)  The aggregate annual maturities of long-term debt after March 31, 2013, are as follows:

Year ending March 31

2014

2015

2016

2017

2018

2019 and thereafter

(b) Loans payable at March 31, 2013 and 2012, comprised the following:

Millions of yen

2013

¥5,000

(¥5,000)

20,000

20,000

¥45,000

(¥5,000)

2012

¥5,000

(¥—)

20,000

—

¥25,000

(¥—)

Millions of yen

¥5,000

—

—

—

20,000

20,000

¥45,000

Millions of yen

Short-term loans payable with interest rate 0.52%

Current portion of long-term loans payable with interest rate 1.71%

Current portion of lease obligations with interest rate 1.94%

2013

¥78,725

34,319

2,415

Long-term loans payable (except portion due within one year) with interest rate 0.77%

146,929

Lease obligations (except portion due within one year) with interest rate 1.50%

Commercial paper with interest rate 0.10% (due within one year)

4,051

70,000

¥336,439

2012

¥44,751
29,739

2,207

62,710

4,707
15,000
¥159,114

Thousands of
U.S. dollars

2013

$53,186

($53,186)

212,743

212,743

$478,672

($53,186)

Thousands of
U.S. dollars

$53,186

—

—

—

212,743

212,743

$478,672

Thousands of
U.S. dollars

2013

$837,411

365,057

25,689

1,562,908

43,091

744,602

$3,578,758

Note  1)  Interest rates shown are weighted average interest rates for the balance outstanding at the end of March.

2)  The aggregate annual maturities of long-term loans payable and lease obligations (except portion due within one year) after March 31, 2014, are as follows:

Long-term loans payable

Lease obligations

Year ending March 31

Millions of yen

2015

2016

2017

2018

2019 and thereafter

¥18,747

30,217

27,470

16,288

¥54,208

Thousands of
U.S. dollars

$199,415

321,423

292,203

173,258

$576,620

Millions of yen

¥1,778

1,342

800

119

¥13

Thousands of
U.S. dollars

$18,913

14,275

8,510

1,266

$138

78 Asahi Kasei     Annual Report 2013

 
 
 
Report of Independent Auditors

Financial Section

Asahi Kasei     Annual Report 2013

79

Major Subsidiaries and Affi liates
As of April 1, 2013

Main products/business line

Chemicals 
Packaging products and solutions
Specialty chemicals
Cling fi lm, other household products
Aluminum paste
Sale of civil engineering materials
Shotgun cartridges
Water treatment equipment, environmental chemicals
Processed plastic products
Synthetic rubber
Polystyrene
Biaxially oriented polystyrene sheet
Silicone
Industrial explosives
Coloring and compounding of performance resin
Compounded performance resin operations
Sale of purging compound
Acrylonitrile, sodium cyanide 
Sale of adipic acid
High-performance HDI-based polyisocyanate 
Polyacetal 
Industrial fi ltration membranes and systems
Sale of performance resin
Sale of performance resin
Sale of performance resin

Company
Chemicals Segment
Asahi Kasei Chemicals Corp.*
Asahi Kasei Pax Corp.* 
Asahi Kasei Finechem Co., Ltd.* 
Asahi Kasei Home Products Corp.* 
Asahi Kasei Metals Ltd.* 
Asahi Kasei Geotechnologies Co., Ltd. 
Asahi SKB Co., Ltd.
Asahi Kasei Clean Chemical Co., Ltd.
Asahi Kasei Technoplus Co., Ltd.* 
Japan Elastomer Co., Ltd.* 
PS Japan Corp.* 
Sundic Inc. 
Wacker Asahikasei Silicone Co., Ltd. 
Kayaku Japan Co., Ltd. 
Asahi Kasei Plastics North America, Inc.* 
Asahikasei Plastics (America) Inc.* 
Sun Plastech Inc.* 
Tong Suh Petrochemical Corp., Ltd.* 
Asahi Kasei Chemicals Korea Co., Ltd. 
Asahi Kasei Performance Chemicals Corp.* 
Asahi Kasei POM (Zhangjiagang) Co., Ltd.*** 
Asahi Kasei Microza (Hangzhou) Co., Ltd.*
Asahikasei Plastics (Shanghai) Co., Ltd. 
Asahi Kasei Plastics (Guangzhou) Co., Ltd.
Asahi Kasei Plastics (Hong Kong) Co., Ltd.
Asahikasei (Suzhou) Plastics Compound Co., Ltd.  Coloring and compounding of performance resin 
Asahi Kasei Synthetic Rubber Singapore Pte. Ltd.*  Synthetic rubber 
Performance resin
Asahi Kasei Plastics Singapore Pte. Ltd.* 
PPE powder 
Polyxylenol Singapore Pte. Ltd.* 
Coloring and compounding of performance resin 
Asahikasei Plastics (Thailand) Co., Ltd. 
Acrylonitrile, methyl methacrylate
PTT Asahi Chemical Co., Ltd. 
Asahi Kasei Plastics Europe SA/NV* 
Sale of compounded performance resin
Fibers Segment
Asahi Kasei Fibers Corp.* 
Asahi Kasei Intertextiles Corp.*, **** 
DuPont-Asahi Flash Spun Products Co., Ltd. 
Hangzhou Asahikasei Spandex Co., Ltd.* 
Hangzhou Asahikasei Textiles Co., Ltd.*
Formosa Asahi Spandex Co., Ltd. 
Asahi Chemical (HK) Ltd.* 
Asahi Kasei Spunbond (Thailand) Co., Ltd.* 
Thai Asahi Kasei Spandex Co., Ltd.* 
Asahi Kasei Spandex Europe GmbH* 
Asahi Kasei Fibers Italy SRL* 
Asahi Kasei Fibers Deutschland GmbH 
Homes Segment
Asahi Kasei Homes Corp.* 
Asahi Kasei Fudousan Residence Corp.* 
Asahi Kasei Jyuko Co., Ltd.*
Asahi Kasei Mortgage Corp.* 
Asahi Kasei Reform Co., Ltd.*
Asahi Kasei Home Construction Corp.* 
Asahi Kasei Chintai Support Corp.*

Fibers, textiles
Processing of fi bers and textiles
Flash spun products
Spandex 
Warp-knit spandex textiles 
Spandex
Promotion and marketing of fi bers and textiles 
Spunbond nonwovens
Spandex
Spandex
Sale of cupro cellulosic fi ber
Sale of artifi cial suede

Housing
¥ 
Real eatate development, brokerage, and related business ¥
¥
Steel frames
¥
Financial services
¥
Home maintenance and remodeling
¥
Construction of homes
¥
Apartment rental insurance

Paid-in capital 
(million)

Equity 
interest (%)

3,000
490
325
250
250
132
100
100
160
1,000
5,000
1,500
1,050
60

¥ 
¥ 
¥ 
¥ 
¥ 
¥ 
¥
¥ 
¥
¥
¥ 
¥ 
¥
¥ 
US$ 
US$
US$
1
KRW 237,642
KRW  1,500
149
CNY 
125
CNY
69
CNY 
18
CNY 
10
US$ 
2.6
US$
50
CNY
125
US$
46
US$ 
35
US$
THB 
140
THB  14,246
A
5

100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
99.4 
75.0 
62.1 
50.0 
50.0 
50.0 
21.7 **  100.0 
 17.8 **  100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
51.0 
100.0 
100.0 
70.0 
100.0 
48.5 
100.0 

¥ 
¥ 
¥ 
CNY
CNY
NT$ 
HK$ 
THB
THB 
A
A
A

3,000
80
450
154
78
1,003
65
900
1,350

100.0 
100.0 
50.0 
100.0 
82.5 
50.0 
100.0 
90.0 
60.0 
19.6 **  100.0 
100.0 
100.0 

3
0.3 

3,250
3,200
2,820
1,000
250
100
50

100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 

*  Consolidated subsidiary
  **  Including capital reserve
 ***  As of August 2013
 ****  As of October 2013

80 Asahi Kasei     Annual Report 2013

 
Additional Information
Additional Information

Paid-in capital 
(million)

Equity 
interest (%)

¥ 
¥ 
¥ 

3,000
200
50

¥ 
3,000
¥ 
3,000
¥
300
¥
50
¥ 
50
50
¥ 
KRW  7,962
2.9
US$ 
820
KRW 
181
CNY
143
CNY
14
CNY
10
NT$
1
NT$ 
49
NT$ 
326
NT$ 
387
NT$
A
3.0 
A
3.4 
0.3 

£ 

100.0 
100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
100.0 
80.6 
51.0 
50.0 
100.0 
100.0 
100.0 

3,000
3,000
140

100.0 
¥ 
100.0 
¥ 
100.0 
¥ 
49**  100.0 
US$ 
100.0 
30
US$ 
100.0 
0.5
US$
100.0 
KRW  1,000
100.0 
165
CNY
100.0 
NT$
5
A
100.0 
17.8
A
100.0 
0.5
A
100.0 
0.1
100.0 
0.1

YTL 

US$ 
¥ 

1,723 **  100.0 
100.0 

10

Construction materials
Installation of piles
Exterior wall panel installation

Electronic devices
Electronic materials
Epoxy resin
LSIs
Glass fabric
Hall elements
Energy and electronic materials
Sale of LSIs
Electronic devices marketing and technical support

Electronic devices marketing and technical support 
Electronic devices marketing and technical support 
Sale of pellicles
Photosensitive dry fi lm
Glass fabric
Glass fabric
Electronic devices marketing and technical support
Sale of photopolymer, printing-plate making systems
Sale of photopolymer, printing-plate making systems

Pharmaceuticals
Medical devices, medical systems
Medical devices
Clinical trials for new drugs, sale of pharmaceuticals
Bioprocess equipment and systems
Sale of medical devices, medical systems
Sale of medical devices, medical systems 
Hemodialyzers; sale of medical devices 
Sale of medical devices, medical systems 
Sale of medical devices, medical systems
Sale of virus removal fi lters
Pharmaceuticals
Sale of medical devices, medical systems

Critical care devices and systems 
Sale of critical care devices in Japan

Main products/business line

Company
Construction Materials Segment
Asahi Kasei Construction Materials Corp.* 
Asahi Kasei Foundation Systems Corp.*
Asahi Kasei Extech Corp.* 
Electronics Segment
Asahi Kasei Microdevices Corp.* 
Asahi Kasei E-materials Corp.*
Asahi Kasei Epoxy Co., Ltd.* 
Asahi Kasei Microsystems Co., Ltd.* 
Asahi-Schwebel Co., Ltd.*
Asahi Kasei Electronics Co., Ltd.* 
Asahi Kasei E-materials Korea Inc.* 
AKM Semiconductor, Inc.* 
Asahi Kasei Microdevices Korea Corp. 
Asahi Kasei Electronics Materials (Suzhou) Co., Ltd.*  Photosensitive dry fi lm 
Asahi Kasei Electronics Materials (Changshu) Co., Ltd.  Photosensitive dry fi lm 
Asahi Kasei Microdevices (Shanghai) Co., Ltd. 
Asahi Kasei Microdevices Taiwan Corp. 
Asahi Kasei EMD Taiwan Corp. 
Asahi Kasei Wah Lee Hi-Tech Corp.* 
Asahi-Schwebel (Taiwan) Co., Ltd.* 
Nittobo Asco Glass Fiber Co., Ltd. 
Asahi Kasei Microdevices Europe SAS 
Asahi Photoproducts (Europe) SA/NV* 
Asahi Photoproducts (UK) Ltd.* 
Health Care Segment
Asahi Kasei Pharma Corp.* 
Asahi Kasei Medical Co., Ltd.*
Med-Tech Inc.* 
Asahi Kasei Pharma America Corp.*
Asahi Kasei Bioprocess, Inc.* 
Asahi Kasei Medical America Inc.* 
Asahi Kasei Medical Trading (Korea) Co., Ltd.* 
Asahi Kasei Medical (Hangzhou) Co., Ltd.* 
Asahi Kasei Medical Trading (Taiwan) Co., Ltd.* 
Asahi Kasei Medical Europe GmbH* 
Asahi Kasei Bioprocess Europe SA/NV* 
Asahi Pharma Spain, SL 
Asahi Kasei Medical Trading Ltd. Sti.* 
Critical Care Segment
ZOLL Medical Corporation* 
Asahi Kasei ZOLL Medical Corp.* 
Others
Asahi Research Center Co., Ltd.* 
Asahi Kasei Engineering Corp.* 
Asahi Kasei Trading Co., Ltd.* 
Asahi Kasei Commerce Co., Ltd.*
Asahi Kasei Amidas Co., Ltd.* 
AJS Inc. 
Asahi Organic Chemicals Industry Co., Ltd. 
Asahi Kasei America, Inc.* 
Asahi Kasei Holdings US, Inc.*
Crystal IS, Inc.*
Asahi Kasei (China) Co., Ltd.* 
Asahi Kasei India Pvt. Ltd. 

¥
Information and analysis
¥ 
Plant, equipment, process engineering
¥ 
Sale of Asahi Kasei products
¥ 
Sale of Asahi Kasei products
¥ 
Employment agency, consulting
¥ 
Computer software, IT systems
¥
Synthetic resin, fabricated plastic products
US$
Business support services
Holding company of ZOLL
US$ 
Development of aluminum nitride substrates and UV LEDs US$ 
CNY
Investment and business support services 
INR
Business support services

1,000
400
98
94
80
800
5,000
0.1

100.0 
100.0 
100.0 
100.0 
100.0 
49.0 
30.1 
100.0 
1,723 **  100.0 
31.9**  100.0 
100.0 
275
100.0 
45

* Consolidated subsidiary
** Including capital reserve

Asahi Kasei     Annual Report 2013

81

Company Information

Corporate Profi le (as of March 31, 2013)

Company Name

Asahi Kasei Corporation

Date of Establishment

May 21, 1931

Paid-in Capital

¥103,389 million

Employees

28,363 (consolidated)

1,138 (non-consolidated)

Asahi Kasei Group Offi ces

Asahi Kasei Corporation

Core Operating Companies

Tokyo Head Offi ce
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3000
Fax: +81-3-3296-3161

Osaka Head Offi ce
3-3-23 Nakanoshima, Kita-ku
Osaka 530-8205 Japan
Phone: +81-6-7636-3111
Fax: +81-6-7636-3077

Asahi Kasei (China) Co., Ltd.
8/F, One ICC
Shanghai International Commerce Centre
No. 999 Huai Hai Zhong Road
Shanghai 200031 China
Phone: +86-21-6391-6111
Fax: +86-21-6391-6686

Beijing Offi ce
Room 1407
New China Insurance Tower
No.12 Jian Guo Men Wai Avenue
Chao Yang District
Beijing 100022 China
Phone: +86-10-6569-3939
Fax: +86-10-6569-3938

Asahi Kasei America, Inc.
535 Madison Avenue, 33rd Floor
New York, NY 10022 USA
Phone: +1-212-371-9900
Fax: +1-212-371-9050

Asahi Kasei India Pvt. Ltd.
The Capital 801C, Plot No.C70, G Block,
Bandra Kurla Complex, Bandra (East),
Mumbai 400051 India
Phone: +91-22-6710-3962

82 Asahi Kasei     Annual Report 2013

Asahi Kasei Chemicals
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3200

Asahi Kasei Fibers
3-3-23 Nakanoshima, Kita-ku
Osaka 530-8205 Japan
Phone: +81-6-7636-3500

Asahi Kasei Homes
1-24-1 Nishi-shinjuku, Shinjuku-ku
Tokyo 160-8345 Japan
Phone: +81-3-3344-7111

Asahi Kasei Construction Materials
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3500

Asahi Kasei Microdevices
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3911

Asahi Kasei E-materials
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3939

Asahi Kasei Pharma
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3600

Asahi Kasei Medical
1-105 Kanda Jinbocho, Chiyoda-ku
Tokyo 101-8101 Japan
Phone: +81-3-3296-3750

ZOLL Medical Corporation
269 Mill Rd., Chelmsford,
MA 01824-4105 USA
Phone: +1-978-421-9655

Investors Information
(As of March 31, 2013)

Stock Listings

Tokyo, Osaka, Nagoya, Fukuoka, 
Sapporo

Stock Code

3407

Authorized Shares

4,000,000,000

Outstanding Shares

1,402,616,332

Transfer Agent

Sumitomo Mitsui Trust Bank, Ltd.

Independent Auditors

PricewaterhouseCoopers Aarata

Number of Shareholders 109,298

Additional Information

Largest Shareholders

% of equity*

Master Trust Bank of Japan, Ltd. (trust account) 

Nippon Life Insurance Co. 

Japan Trustee Services Bank, Ltd. (trust account)

Asahi Kasei Group Employee Stockholding Assn. 

Sumitomo Mitsui Banking Corp. 

SSBT OD05 Omnibus Account Treaty Clients

The Chase Manhattan Bank, N.A. London Secs
Lending Omnibus Account

Mizuho Corporate Bank, Ltd.

Tokio Marine & Nichido Fire Insurance Co., Ltd.

Sumitomo Life Insurance Co.

* Percentage of equity ownership after exclusion of treasury stock.

5.71

5.22

4.27

3.63

2.53

1.98

1.47

1.45

1.45

1.40

Distribution by Type of Shareholder

Distribution by Number of Shares Held

Japanese financial institutions

43.89%

Foreign investors

27.43%

Japanese individuals and groups 22.52%

Other Japanese companies

4.19%

Japanese securities companies

1.61%

Treasury stock

0.36%

Less than 1,000

0.28%

1,000–9,999

11.85%

10,000–99,999

7.09%

100,000 or more 

80.78%

Stock Chart

Share price

(¥)

800

600

400

200

0

Volume

(thousand shares)

350,000

300,000

250,000

200,000

150,000

100,000

50,000

0

’10/10 11

12 ’11/1 2

3

4

5

6

7

8

9

10

11

12 ’12/1 2

3

4

5

6

7

8

9

10

11

12 ’13/1 2

3

In this annual report, the TM symbol indicates a trademark or registered trademark of Asahi Kasei Corporation, 
affi liated companies, or third parties granting rights to Asahi Kasei Corporation or affi liated companies.

Asahi Kasei     Annual Report 2013

83

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1-105 Kanda Jinbocho, Chiyoda-ku, Tokyo 101-8101 Japan
www.asahi-kasei.co.jp

Corporate Communications
Tel: +81-3-3296-3008, Fax: +81-3-3296-3162

Printed in Japan
2013.10

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