Non-operating Income and Losses,
Extraordinary Income and Losses

Non-operating income and losses

• Non-operating balance improved, as reductions in interest-bearing debts brought about an improvement in our financial position.

(¥100 million)	FY'02	FY'03	FY'04	Difference (amount) compared to the previous year
Operating income	178	260	383	+123
Non-operating income	81	76	70	-6
Interest and dividend income	18	14	14	-0
Equity in earnings of affiliated companies	34	29	31	+2
Miscellaneous income	29	33	25	-8
Non-operating losses	151	145	122	-23
Interest expenses	66	61	50	-11
Miscellaneous expenses	85	84	72	-12

Extraordinary income and losses

• Extraordinary income arose from the partial adoption of a defined cotribution pension plan instead of the existing 100% defined benefit pension plan

(¥100 million)	FY'02	FY'03	FY'04	Difference (amount) compared to the previous year
Ordinary income	108	191	331	+140
Extraordinary income	160	85	24	-61
Gain on sales of investment securities	32	77	13	-64
Gain on transfer to defined contribution pension plan	-	-	11	+11
Gain on sales of investments in affiliated companies	-	8	-	-8
Gain on contribution of securities to employees' retirement benefit trust	119	-	-	-
Gain on sales of property, plant and equipment	9	-	-	-
Extraordinary losses	289	11	5	-6
Loss on disposal of property, plant and equipment	-	11	2	-9
Loss on devaluation of affiliated company stocks	8	0	2	+2
Loss on devaluation of investment securities	129	-	1	+1
Costs related to business restructuring	150	-	-	-
Provision for employee' retirement benefit trust	2	-	-	-
Income before tax	-21	265	350	+85