content_image/232022.jpg content_image/232023.jpg content_image/232024.jpg
## 7. other incoMe 

The breakdown of other income is as follows: 

<img src='content_image/232022.jpg'>

(Note) 1. The main item of “Gain on sales of property, plant and equipment” for the year ended 31 March 2014 was due to the sales of real estate owned by the Company to Mitsui Fudosan Co., Ltd. 

2. “Gain on sales of investments in subsidiaries” for the year ended 31 March 2014 was recognised for sale of the Company’s entire shareholding of Lotus Estate Co., Ltd. to Mitsui Fudosan Co., Ltd. 

3. The foreign exchange losses resulting from a foreign exchange forward contract of ¥3,830 million were deducted from “Net foreign exchange gains” for the year ended 31 March 2013. 

## 8. other expense 

The breakdown of other expense is as follows: 

<img src='content_image/232023.jpg'>

(Note) 1. The main item of “Loss on sales and disposal of property, plant and equipment” for the year ended 31 March 2014 was due to the sale of real estate owned by the Company to Mitsui Fudosan Co., Ltd. 

2. “Impairment losses for other intangible assets” for the years ended 31 March 2013 and 2014 principally due to the discontinuation of development activities for projects. 

3. “Restructuring costs” for the year ended 31 March 2014 was due to the reshaping of the research framework and the succession of the business at the Fuji Plant to Nichi-Iko Pharmaceutical Co., Ltd., and included in the impairment losses for property, plant and equipment of ¥6,336 million. 

4. The foreign exchange gains resulting from a foreign exchange forward contract of ¥5,356 million were deducted from “Net foreign exchange losses” for the year ended 31 March 2014. 

## 9. eMployee Benefit expenses 

The breakdown of employee benefit expenses is as follows: 

<img src='content_image/232024.jpg'>

(Note) Employee benefit expenses are included in “Cost of sales”, “Selling, general and administrative expenses”, “Research and development expenses” and “Other expense” in the consolidated statements of income. 

