Non-operating income and expenses decreased year-on-year by 8.5 billion yen. The main cause for the year-on-year difference in non-operating income and expenses was a 2.7 billion yen decrease from 5.3 billion yen to 2.6 billion yen in amortization of consolidation adjustments, which offset an increase of the overhead associated with SIA’s fixed costs. An increase of 1.3 billion yen in equity gains from affiliated companies represents profits earned by eleven equity method affiliates (six of which are new). Other factors include a decrease of 900 million yen in the gain on valuation of derivative related currency options as well as derivatives for forward exchange contracts. The major factor in the difference in non-operating expenses was an increase of 4.7 billion yen in the loss on revaluation of derivative, arising from the forward exchange contracts. Other non-operating expenses include an increase of 3.6 billion yen in foreign exchange losses (difference between transaction rates and market rates). A 8.5 billion yen decrease in non-operating income and expenses included losses related to the loss from both derivatives and foreign exchange totaling 9.2 billion yen.