SOA is expected see an increase in net sales both in terms of volume and revenue thanks to the positive impact of the new Legacy. While an average incentive of $1,300 per unit is about the same level as previous year, SOA plans to spend more on advertising for the new Legacy launch. As a result, its operating income is expected to decline by $52 million. If this factor was excluded, actual operating income would increase in comparison with the previous year. The incentive for the second six-month period will be set at an average $1,200 per unit, which is the same level as estimated at the end of the first six-month period. SIA will see an increase of 11thousand units in production of the new Legacy with the exception of the decline in consignment production of Isuzu vehicle. However it expects a fall in profits due to increased fixed costs related to the launch of the new Legacy. As termination of consignment production of Isuzu vehicle, it has incurred costs related to the production facilities dedicated to Isuzu, which have been recorded as an extraordinary loss. This loss was offset by the amortization of consolidated adjustments in the consolidated P/L.