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ANNUAL REPORT

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2009 2008<br />

From To From To<br />

Share volatility 30.0 % 64.0 % 41.0 % 64.0 %<br />

Risk free interest rate 0.3 % 1.9 % 0.3 % 4.5 %<br />

Forfeiture rate 0.0 % 52.0 % 0.0 % 14.7 %<br />

Life-time 50.0 % 100.0 % 50.0 % 100.0 %<br />

Dividend yield 0.0 % 0.0 % 0.0 % 0.0 %<br />

28. PROVISIONS<br />

28.1. Details of provisions<br />

(in JPY millions) 2009 2008<br />

Non-current Current Total Non-current Current Total<br />

Restructuring - 4,123 4,123 8 1,511 1,519<br />

Warranties 45 749 794 52 854 906<br />

Onerous contracts 103 120 223 216 310 526<br />

Environment 482 - 482 384 6 390<br />

Taxation claims - 74 74 - 19 19<br />

Others<br />

Early retirement obligations 835 278 1,113 967 322 1,289<br />

Long-term service award accrual 739 - 739 762 24 786<br />

Union contract related compensation 276 - 276 736 - 736<br />

Others 231 485 716 277 565 842<br />

Total 2,711 5,829 8,540 3,402 3,611 7,013<br />

28.2. Movement of provisions<br />

(in JPY millions) 2009 2008<br />

Opening balance 7,013 8,867<br />

Made during the period 6,106 4,056<br />

Used during the period (2,787) (2,200)<br />

Reversed during the period (765) (2,158)<br />

Transfer to liabilities held for sale or discontinued operations - (1,151)<br />

Effect of exchange rates (1,027) (401)<br />

Closing balance 8,540 7,013<br />

84

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