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At March 31, 1999, equivalent amounts of acquisition costs, accumulated depreciation and book value of leased assets of the Company and its consolidated subsidiaries in Japan were ¥138,150 million, ¥65,320 million and ¥72,830 million, respectively. Minimum lease payments required under finance leases of the Company and its consolidated subsidiaries in Japan amounted to ¥23,558 million for within one year, ¥44,937 million for over one year but within five years, and ¥4,335 million for over five years. Since Fujitsu Leasing Co., Ltd. was not a consolidated subsidiary but an affiliate before the year ended March 31,1999, finance leases between the Group companies in Japan and Fujitsu Leasing Co., Ltd. were not eliminated for the year ended March 31, 1999 or before. As stated in Note 1 ’(p) Change in significant accounting policy’, these finance leases were treated in the same way as operating leases before the year ended March 31, 1999. 

At March 31, 1999, equivalent amounts of acquisition costs, accumulated depreciation and book value of leased assets of the consolidated subsidiaries outside Japan were ¥102,956 million, ¥33,555 million and ¥69,401 million, respectively. Minimum lease payments required under finance leases of the consolidated subsidiaries outside Japan amounted to ¥16,654 million for within one year, ¥44,176 million for over one year but within five years, and ¥23,443 million for over five years. 

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## 16. Supplementary Information to the Consolidated Balance Sheets 

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## 17. Earnings Per Share 

Basic earnings per share and diluted earnings per share are calculated as follows: 

<img src='content_image/96581.jpg'>

Note: Diluted earnings per share for the year ended March 31, 1999 are not presented as a net loss was recorded. 

## 18. Supplementary Information to the Consolidated Statements of Operations 

Research and development expenses charged to selling, general and administrative expenses for the years ended March 31, 1998, 1999 and 2000 were ¥387,129million, ¥395,063 million and ¥401,057 million ($3,783,557 thousand), respectively. 

Other income (expenses)—other, net for the years ended March 31, 1998, 1999 and 2000 consisted of the following: 

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