Non-operating Income and Losses,
Extraordinary Income and Losses

Non-operating income and losses

• Balance of financial revenue and expense improved due to the reduction of interest-bearing debts

(¥100 million)	FY '03: 1st half	FY '04: 1st half	Difference (amount) compared to the same period last year
Operating income	95	195	+100
Non-operating income	35	38	+3
Interest and dividend income	7	9	+2
Equity in earnings of affiliated companies	12	13	+1
Miscellaneous income	16	16	0
Non-operating losses	69	55	-14
Interest expenses	32	25	-7
Miscellaneous expenses	37	30	-7

Extraordinary income and losses

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

(¥100 million)	FY '03: 1st half	FY '04: 1st half	Difference (amount) compared to the same period last year
Ordinary income	61	178	+117
Extraordinary income	27	18	-9
Gain on sales of investment securities	22	8	-14
Gain on sales of investments in affiliated companies	5	-	-5
Gain on transfer to defined contribution pension plan	-	10	+10
Extraordinary losses	8	1	-7
Loss on devaluation of investment securities	-	1	+1
Loss on disposal of properth, plant and equipment	8	-	-8
Income before tax	80	195	+115