Itochu Corporation · TSE:8001

Itochu — Investor Presentation (June 2014)

8 slides from Itochu's investor presentation, Jun 30, 2014

1. Slide 1: Transition to International Financial Reporting Standards (IFRS)

   > Transition to International Financial Reporting Standards (IFRS) ITOCHU Corporation June 30, 2014 Brand-new Deal 2014 1

2. Slide 2: Effect on the Opening Balance Sheet (April 1, 2012)

   > Effect on the Opening Balance Sheet （April 1, 2012）  Total Assets ：U.S. GAAP ¥6,507.3 billion ⇒ IFRS ¥6,488.2 billion ¥19.1 billion (Decrease)  Total Shareholders’ Equity ：U.S. GAAP ¥1,363.8 billion ⇒ IFRS ¥1,316.9 billion ¥46.9 billion (Decrease) (Unit: Billion Yen) U.S. GAAP IFRS U.S.GAAP DTL

3. Slide 3: Effect on the Opening Balance Sheet: Major differences between U.S. GAAP and IFRS

   > Effect on the Opening Balance Sheet （April 1, 2012）  Major differences between U.S. GAAP and IFRS Effect (Unit: Billion Yen) Total Shareholders’ Equity Item Other Retained Components of Earnings Equity Fair value measurement of nonmarketable － ＋62.9 equity securities other than affiliates Tax eff

4. Slide 4: Effect on the FY2013 Net Profit (April 1, 2012 – March 31, 2013)

   > Effect on the FY2013 Net Profit (April 1, 2012 – March 31, 2013)  Net Profit Attributable to ITOCHU ：U.S. GAAP ¥280.3 billion ⇒ IFRS ¥258.8 billion ¥21.5 billion (Decrease) (Unit: Billion Yen) U.S. GAAP IFRS Reclassification of disposal and remeasurement of Tax effects associated equity securitie

5. Slide 5: Effect on the FY2014 Net Profit (April 1, 2013 – March 31, 2014)

   > Effect on the FY 2014 Net Profit (April 1, 2013 – March 31, 2014)  Net Profit Attributable to ITOCHU ：U.S. GAAP ¥310.3 billion ⇒ IFRS ¥245.3 billion ¥65.0 billion (Decrease) (Unit: Billion Yen) U.S. GAAP Amortization of actuarial IFRS loss arising from employee benefits ＋4.9, etc. Reclassificatio

6. Slide 6: Effect on the FY2014 Financial Position (as of March 31, 2014)

   > Effect on the FY2014 Financial Position (as of March 31,2014)  Total Assets ：U.S. GAAP ¥7,848.4 billion ⇒ IFRS ¥7,783.8 billion ¥64.7 billion (Decrease)  Total Shareholders’ Equity ：U.S. GAAP ¥2,147.0 billion ⇒ IFRS ¥2,045.7 billion ¥101.3 billion (Decrease) (Unit: Billion Yen) U.S. GAAP IFRS U.

7. Slide 7: Breakdown of Natural Resource / Non-Resource

   > Breakdown of Natural Resource／Non-Resource  FY2013 U.S.GAAP：Natural resource 28% vs Non-resource 72%, IFRS：Natural resource 25% vs Non-resource 75%  FY2014 U.S.GAAP：Natural resource 18% vs Non-resource 82%, IFRS：Natural resource 10% vs Non-resource 90% 350.0 FY2013 FY2014 (Unit: Billion Yen) 310

8. Slide 8: Cash flows

   > Cash flows  In FY2013 and FY2014, there were no significant differences in Cash flows between U.S. GAAP and IFRS. (Unit: Billion Yen) ＦＹ2013 U.S. GAAP IFRS Inc/Dec Cash flows from operating activities 245.7 236.5 (9.1) Cash flows from investing activities (200.0) (203.8) (3.8) Cash flows from fin

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