Regarding Intangible assets and long-lived assets which is more than JPY 100 million, the situations which are described in the Accounting Notice section 3.2 [PKG41-02 R-24 “AJE-ASC350, ASC360 Impairment or disposal of intangible assets and long-lived assets”] exist. Or you can reasonably expect such situations will occur until September 30, 2013.