1. “Selling, general, and administrative expenses” for 2010 included a charge of ¥8,500,000 for impairment of intangibles.
2. “Other, net” for 2010 was a loss on sale of equipment of ¥17,000,000.
3. “Adjustment required for correction of an error” was a result of a change in estimate (useful life of certain assets reduced to 8 years and a catch-up adjustment made).
4. Sapporo Company disclosed earnings per share for net income in the notes to the financial statements.