text: (e) The effect of this change was to increase cost of sales by 
  ¥112,074 million ($1,047,421 thousand) and to decrease gross 
  profit and selling, general and administrative expenses by the same 
  amount for the year ended March 31, 2005. This change had no 
  impact on operating income, income before income taxes and minori- 
  ty income and net income for the years ended March 31, 2005 as 
  compared with the corresponding amounts which would have been 
  recorded if the previous method had been followed. This change had 
  no effect on segment information. 
  
  3. U.S. DOLLAR AMOUNTS 
  
  Amounts in U.S. dollars are included solely for the convenience of the reader. The rate of ¥107 = US$1.00, the approximate rate of exchange in 
  effect on March 31, 2005, has been used. The inclusion of such amounts is not intended to imply that yen amounts have been or could be readily 
  converted, realized or settled in U.S. dollars at that or any other rate. 