Common use of Assets and Liabilities to Be Split Clause in Contracts

Assets and Liabilities to Be Split. (As of October 1, 2013) (Millions of yen) Category Details Amount Assets to be split Accounts receivable, inventory, tangible and intangible fixed assets, etc. 36,047 Liabilities to be split Accounts payable, advances received, etc. 30,399 Net Amount － 5,648 3. Status of Succeeding Company after Company Split

Assets and Liabilities to Be Split. (As of October 1, 2013) (Millions of yen) Category Details Amount Assets to be split Accounts receivableInventory, inventory, tangible Tangible and intangible Intangible fixed assets, Account receivable, etc. 36,047 15,100 Liabilities to be split Accounts Account payable, advances received, etc. 30,399 9,500 Net Amount － 5,648 - 5,600 3. Status of Succeeding Company after Company Split

Assets and Liabilities to Be Split. (As of October April 1, 20132014) (Millions of yen) Category Details Amount Assets to be split Accounts receivable, inventory, tangible and intangible fixed assets, etc. 36,047 28,838 Liabilities to be split Accounts payable, advances received, etc. 30,399 21,964 Net Amount － 5,648 6,874 3. Status of Succeeding Company after After the Company Split

Assets and Liabilities to Be Split. (As of October April 1, 20132014) (Millions of yen) Category Details Amount Assets to be split Accounts receivable, inventoryfinished goods, tangible and intangible fixed assetswork in progress, etc. 36,047 4,940 Liabilities to be split Accounts payable, advances receivedallowances for program repair, etc. 30,399 2,051 Net Amount － 5,648 - 2,889 3. Status of Succeeding Company after the Company Split