text: a) As described in Note 2(b), effective April 1, 2003, Nissan Motor Manufacturing (UK) Ltd., a consolidated subsidiary, implemented early 
  adoption of a new accounting standard for retirement benefits in the United Kingdom. The effect of this change was to decrease operating 
  income in the “Automobile” segment by ¥1,686 million for the year ended March 31, 2004 as compared with the corresponding amount which 
  would have been recorded if the previous method had been followed. 