Each of these companies uses U.S. GAAP to prepare the financial statements included in the Form 20-F annual report filed with the U.S. Securities and Exchange Commission, so there are no reconciliations from Japanese GAAP to U.S. GAAP that we can look at to learn about the effect differences in the two sets of accounting standards have on financial statements. However, in its 2003 Form 20-F, Nidec Corporation (a Japanese motor manufacturer) provided the following information related to differences between Japanese and U.S. GAAP: