FINANCIAL SECTION
Nissan Annual Report 2004 85
14. RETAINED EARNINGS
Other changes in retained earnings for each of the three years in the period ended March 31, 2005 were as follows:
Thousands of
Millions of yen U.S. dollars
2004 2003 2002 2004
For the years ended Mar. 31, 2005 Mar. 31, 2004 Mar. 31, 2003 Mar. 31, 2005
Adjustments for revaluation of the accounts 
of the consolidated subsidiaries based on 
general price-level accounting (Note 1(b)).................................................................................................... ¥12,942 ¥ 9,460 ¥14,464 $120,953
Loss on disposal of treasury stock................................................................................................................ (4,700) (8,171) (2,664) (43,925)
Effect of adoption of a new accounting standard 
for retirement benefit by foreign subsidiaries(Note 2(b))................................................................. — (18,132) — —
Decrease in unfunded retirement benefit obligation 
with respect to foreign subsidiaries........................................................................................................... (369) —— (3,449)
Adjustments to retained earnings at beginning of 
the year for inclusion in or exclusion from consolidation 
or the equity method of accounting for subsidiaries 
and affiliates, and certain other adjustments...................................................................................... 1,104 (4,176) (7,854) 10,318
Increase due to land revaluation of foreign subsidiaries.............................................................. 2,182 —— 20,393
¥11,159 ¥(21,019) ¥ 3,946 $104,290
15. SUPPLEMENTARY CASH FLOW INFORMATION
The following is a summary of the assets and liabilities of Calsonic Kansei Corporation and its 11 subsidiaries, which were new ly consolidated
subsidiaries, as a result of the acquisition of shares through the private placement for the year ended March 31, 2005.
Thousands of
Millions of yen U.S. dollars
2004 2004
For the year ended Mar. 31, 2005 Mar. 31, 2005
Current assets........................................................................................................................................................................................................................... ¥ 69,926 $ 653,514
Fixed assets................................................................................................................................................................................................................................ 126,242 1,179,832
Total assets................................................................................................................................................................................................................................. ¥196,168 $1,833,346
Current liabilities...................................................................................................................................................................................................................... ¥(21,146) $ (197,626)
Long-term liabilities.............................................................................................................................................................................................................. (55,714) (520,692)
Total liabilities............................................................................................................................................................................................................................ ¥ (76,860) $ (718,318)
The following is a summary of the assets and liabilities of Dongfeng Motor Co., Ltd., a newly consolidated subsidiary, as a res ult of transfer of all
shares to the Company’s consolidated subsidiary, Nissan China Investment Co., Ltd. for the year ended March 31, 2005.
Thousands of
Millions of yen U.S. dollars
2004 2004
For the year ended Mar. 31, 2005 Mar. 31, 2005