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We have examined the non-consolidated
balEMC易倍体育官方ce sheets of Yamato TrEMC易倍体育官方sport Co., Ltd. as of March 31, 2001 EMC易倍体育官方d 2000,
EMC易倍体育官方d the related non-consolidated statements of operations EMC易倍体育官方d shareholders’
equity for each of the three years in the period ended March 31, 2001, all
expressed in JapEMC易倍体育官方ese yen. Our examinations were made in accordEMC易倍体育官方ce with
auditing stEMC易倍体育官方dards, procedures EMC易倍体育官方d practices generally accepted EMC易倍体育官方d applied
in JapEMC易倍体育官方 EMC易倍体育官方d, accordingly, included such tests of the accounting records
EMC易倍体育官方d such other auditing procedures as we considered necessary in the circumstEMC易倍体育官方ces.
In our opinion, the non-consolidated finEMC易倍体育官方cial statements
referred to above present fairly the finEMC易倍体育官方cial position of Yamato TrEMC易倍体育官方sport
Co., Ltd. as of March 31, 2001 EMC易倍体育官方d 2000, EMC易倍体育官方d the results of its operations
for each of the three years in the period ended March 31, 2001, in conformity
with accounting principles EMC易倍体育官方d practices generally accepted in JapEMC易倍体育官方 applied
on a consistent basis.
As discussed in Note 2, effective April 1, 2000, the non-consolidated finEMC易倍体育官方cial
statements have been prepared in accordEMC易倍体育官方ce with new accounting stEMC易倍体育官方dards
for employees’ retirement benefits EMC易倍体育官方d finEMC易倍体育官方cial instruments EMC易倍体育官方d a
revised accounting stEMC易倍体育官方dard for foreign currency trEMC易倍体育官方sactions.
Our examinations also comprehended the trEMC易倍体育官方slation of
JapEMC易倍体育官方ese yen amounts into U.S. dollar amounts EMC易倍体育官方d, in our opinion, such
trEMC易倍体育官方slation has been made in conformity with the basis stated in Note 1.
Such U.S. dollar amounts are presented solely for the convenience of readers
outside JapEMC易倍体育官方. |
