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The Company accounts for those share-based payment arrangements as equity-settled share-based payment transactions. 

## (2) Expenses recognised in the consolidated statements of income 

Also, the Company completed a five-for-one share split with an effective date of 1 April 2014. However, the effect of such share split is not reflected in “27. Share-based payment”. 

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## (3) Movement of the number of share options outstanding and their weighted average exercise price 

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(Note) 1. The number of share options is presented as the number of underlying shares. 

2. The weighted average share price of share options at the time of exercise during the period is 4,380 yen for the year ended 31 March 2013 and 5,536 yen for the year ended 31 March 2014. 

## (4) Expiration dates and exercise prices of share options outstanding at the end of the period 

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(Note) 1. There are no vesting conditions. 

2. There are vesting conditions in which share subscription rights are vested according to the service record over approximately one year from the grant date of the share option to the vesting date. 

