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## Retained Earnings 

Retained earnings at March 31, 2002 and 2001 include a legal reserve of ¥81,815 million ($615,150 thousand) and ¥80,933 million, respectively. The Japanese Commercial Code provides that an amount equal to at least 10 percent of cash dividends and other distributions from retained earnings paid by Toshiba Corporation and its Japanese sub- sidiaries be appropriated as a legal reserve. No further appropriations are required when the total amount of the addi- tional paid-in capital and the legal reserve equals 25 percent of their respective stated capital. 

The amount of retained earnings available for dividends is based on Toshiba Corporation’s retained earnings determined in accordance with generally accepted accounting principles in Japan and the Japanese Commercial Code. 

## Accumulated Other Comprehensive Income (Loss) 

An analysis of the changes in accumulated other comprehensive income (loss), net of tax, for the years ended March 31, 2002 and 2001 is shown below: 

<img src='content_image/134577.jpg'>

Tax effects allocated to each component of other comprehensive income (loss) for the years ended March 31, 2002 and 2001 are shown below: 

<img src='content_image/134579.jpg'>

