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Other assets under “investments and other assets” included ¥32,794 million (US$ 272,829) in restrict- ed collateral cash of SIA, has been pledged as alternative credit for collateral to secure the lease pay- ment of production equipment of Isuzu vehicles. The restricted collateral cash was part of the capital injection by Isuzu Motors Ltd. made before acquisition of Isuzu’s share of SIA. 

## 4. Effect of Bank Holiday on March 31, 2002 

As financial institutions in Japan were closed on March 31, 2002, ¥1,647 million of notes receivable and ¥209 million of notes payable maturing on March 31, 2002 were settled on the following business day, April 1, 2002 and accounted for accordingly. 

## 5. Additional Cash Flow Information 

(a) Cash and cash equivalents as of March 31, 2003 and 2002 consisted of the following: 

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(b) Assets and liabilities of newly consolidated subsidiary and the division of a consolidated subsidiary which was being consolidated for the first time due to acquisition of the share: 

Assets and liabilities of YAMANASHI SUBARU MOTOR CO., LTD. and relationship with acquisition cost and net cash outflow of such acquisition, which included in “Other, net” under cash flows from investing activities, were as follows: 

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