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Investor Presentaiton

Entry into Agreement for Sale of All Shares in Arm - Accounting • Arm will continue to be classified under continuing operations (until the closing of the transaction is deemed highly probable, such as after obtaining regulatory approvals). • On closing, Arm will cease to be a subsidiary of the Company: expected to take approx. 18 months to close following the execution of the Purchase Agreement. SoftBank Group FY20 FY21 FY22 Sep 13 (execution of Purchase Agreement) Approx. 18 months Closing Deconsolidated Discontinued operations A subsidiary of the Company Continuing operations Continuing operations (until the closing of the transaction is deemed highly probable) Discontinued operations On closing After deconsolidation The Company's consolidated Recording 100% of Arm's financial results Impairment tests on goodwill To be measured at fair value or carrying amount, whichever is lower when assets and liabilities are classified as disposal group held for sale. The difference between the consideration and carrying amount will be recorded as gain relating to loss of control under "net income from discontinued operations." SVF1 and Other SBIA-Managed Funds segment Recording changes in valuation of Arm shares of 24.99% held by SVF1 under "gain (loss) on investments" : the amount is eliminated in the Company's consolidated P/L as Arm is a subsidiary of the Company. (Reference) The above changes in valuation is recorded under "Change in third-party interests in SVF1" in the consolidated P/L based on a designated waterfall. NVIDIA shares to be received will be recorded as financial assets at FVTPL, with its changes in fair value will be recognized as net income or loss. Accounting 17
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