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              [html]<thead><tr><td>( a ) Basis of Presentation</td><td>( f ) Short - term investments and investment securities</td></tr></thead><tbody><tr><td>Nissan Motor Co., Lid. ( the “ Company ”) and its domestic subsidiaries maintain their books of account in conformly with the financial accounting standards of Japan, and its foreign subsidiaries maintain their boaks of account in confom</td><td>Securities other than equity securities issued by subsidiaries and affiliates are classified into three categories : trading, heli - t - malurity or other securities. Trading securities are carried at fair value and held - to - maturity s</td></tr><tr><td>Stiffnical : The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accorded in Japan, which are different in contain respects as to the application and disclosurem</td><td>stecurred coassmed as dmer strunted at raise with changes in unnealized holding gain or loss, net of the applicable income taxes, included directly in shareholders ’ equity. Non - marketable securities classified as other securities ar</td></tr><tr><td>▪ And the prepared to financial statements : prepared by the Company as required by the Securities and Exchange Law of Japan. Certain anouts in the prior years ’ fenancial statements have been reclassified to conform to the current year ’ sp</td><td>( g ) Property, plant and equipment and depreciationDepreciation of property, plant and equipment of the Company and its consolidated subsiliates is calculated principally by the straight - line method based on the estimated useful lin</td></tr><tr><td>( b ) Principles of consolidation and accounting for investments in unconsolidated subsidiaries and affiliates</td><td>oetermined by the Lompary. Significant rehewals and additions are capitalized at cost. Maintenance and repairs are charged to income.</td></tr><tr><td>The accompanying consolidated financial statements include the accounts of the Company and any significant companies controlled</td><td>( h ) LeasesNoncancellable lease transactions that transfer substantially all risks</td></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr></tbody>
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