text: (i) Retirement benefits 
  Accrued retirement benefits for employees have been provided 
  mainly at an amount calculated based on the retirement benefit 
  obligation and the fair value of the pension plan assets as of balance 
  sheet date, as adjusted for unrecognized net retirement benefit 
  obligation at transition, unrecognized actuarial gain or loss, and 
  unrecognized prior service cost. The retirement benefit obligation is 
  attributed to each period by the straight-line method over the 
  estimated years of service of the eligible employees. The net 
  is being amortized 
  retirement benefit obligation at 
  principally over a period of 15 years by the straight-line method. 
  
  The financial statements of the Company’s subsidiaries in certain 
  foreign countries including Mexico have been prepared based on 
  general price-level accounting. The related revaluation adjustments 
  made to reflect the effect of inflation in those countries in the 
  accompanying consolidated financial statements have been charged 
  or credited to operations and are directly reflected in retained 
  earnings. 
  
  in subsidiaries and affiliates which are not 
  consolidated or accounted for by the equity method are carried at 
  cost or less. Where there has been a permanent decline in the value 
  of such investments, the Company has written down the investments. 
  Differences between the cost and the underlying net equity at fair 
  value of investments in consolidated subsidiaries and in companies 
  which are accounted for by the equity method have been amortized 
  by the straight-line method over periods not exceeding 20 years. 
  
  Investments 
  
  transition 