text: Actuarial gain or loss is amortized in the year following the year in 
  which the gain or loss is recognized primarily by the straight-line 
  method over periods (principally 8 years through 18 years) which are 
  shorter than the average remaining years of service of the 
  employees. Certain foreign consolidated subsidiaries have adopted 
  the corridor approach for the amortization of actuarial gain and loss. 
  
  (c) Foreign currency translation 
  The balance sheet accounts of the foreign consolidated subsidiaries 
  are translated into yen at the rates of exchange in effect at the 
  balance sheet date, except for the components of shareholders’ 
  equity which are translated at their historical exchange rates. 
  Revenue and expense accounts are translated at the average rate of 
  exchange in effect during the year. Translation adjustments are 
  presented as a component of shareholders’ equity and minority 
  interests in its consolidated financial statements. 
  
  Prior service cost is being amortized as incurred by the straight-line 
  method over periods (principally 9 years through 15 years) which are 
  shorter than the average remaining years of service of the 
  employees. 
  
  See Note 9 for the method of accounting for the separation of the 
  substitutional portion of the benefit obligation from the corporate 
  portion of the benefit obligation under Welfare Pension Fund Plan. 