9 months Extraordinary Gains and Losses  
 
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The factors accounting for extraordinary gains are stated in the note of Consolidated 3rd Quarter Financial Results for Fiscal 2005, P5. In SIA, the termination of Isuzu consignment production at the end of July incurred approximately 7.6 billion yen as an extraordinary loss related to the cancellation of exclusive Isuzu lease facilities and other expenses. This was offset by amortization of consolidation adjustments of 10.2 billion yen, and the difference of these amounts was posted as the balance.
The reason of this balance accrued, besides the difference in exchange rate, are accounted for by amortization of consolidation adjustments compensating beforehand. In other words, on the one hand, these losses were calculated prior to the acquisition. On the other hand, expenses incurred were reflected in on-site streamlining efforts and other improvement activities.
As for the causes of extraordinary losses, the losses incurred last fiscal year from the sale and disposal of fixed assets were large due to the integration of assembly lines for mini passenger cars and mini commercial cars, and these continued to decrease this year.