TAILIEUCHUNG - Accounting for Investment Securities

Method for calculating the value of assets invested through the exercise of stock acquisition rights The value of assets invested through the exercise of respective stock acquisition rights shall be the amount calculated by multiplying the subscription amount per share that can be received by exercising stock acquisition rights determined in the manner shown below (hereinafter referred to as the “Exercise Price”) by the Number of Granted Shares. The Exercise Price shall be the amount calculated by multiplying the average value of closing prices in regular trading of the Company’s shares on the Osaka Securities Exchange on each day of the month (excluding days in which no trading is made). | APPENDIX E 738 Accounting for Investment Securities TYPES OF INVESTMENT SECURITIES A financial investment occurs when one entity provides assets or services to another entity in exchange for a certificate known as a security. The entity that provides the assets and receives the security certificate is called the investor. The entity that receives the assets or services and gives the security certificate is called the investee. This appendix discusses accounting practices that apply to securities held by investors. There are two primary types of investment securities debt securities and equity securities. An investor receives a debt security when assets are loaned to the investee. In general a debt security describes the investee s obligation to return the assets and to pay interest for the use of the assets. Common types of debt securities include bonds notes certificates of deposit and commercial paper. An equity security is obtained when an investor acquires an ownership interest in the investee. An equity security usually describes the rights of ownership including the right to influence the operations of the investee and to share in profits or losses that accrue from those operations. The most common types of equity securities are common stock and preferred stock. In summary investment securities are certificates that describe the rights and privileges that investors receive when they loan or give assets or services to investees. Transactions between the investor and the investee constitute the primary securities market. There is a secondary securities market in which investors exchange buy and sell investment securities with other investors. Securities that regularly trade in established secondary markets are called marketable securities. Investee companies are affected by secondary-market transactions only to the extent that their obligations are transferred to a different party. For example assume that Tom Williams investor loans assets to American Can .

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