For the year ended March 31, 2001: Unrealized gains on securities: Unrealized holding gains arising during period ¥ (29,752) ¥ 12,530 ¥(17,222) Less: reclassification adjustment for gains included in net income (45,527) 20,790 (24,737) Foreign currency translation adjustements 50,438 (386) 50,052 Minimum pension liability adjustement (156,630) 65,941 (90,689) Other comprehensive income (loss) ¥(181,471) ¥ 98,875 ¥(82,596) Thousands of U.S. dollars Pre-tax Tax benefit Net-of-tax amount (expense) amount For the year ended March 31, 2002: Unrealized gains on securities: Unrealized holding gains arising during period $ 75,579 $ (31,421) $ 44,158 Less: reclassification adjustment for gains included in net loss (122,053) 51,263 (70,790) Foreign currency translation adjustements 105,083 83 105,166 Minimum pension liability adjustement (1,048,654) 441,481 (607,173) Unrealized losses on derivative instruments (26,053) 10,354 (15,699) Other comprehensive income (loss) $(1,016,098) $ 471,760 $(544,338) reconciliation of the numerators and denominators between basic and diluted net income per share (EPS) for the years ended March 31, 2002 and 2001 is as follows: Thousands of Millions of yen U.S. dollars Year ended March 31 2002 2001 2002 Net income (loss) available to common shareholders ¥(254,017) ¥96,168 $(1,909,902) Net income effect of dilutive convertible debentures — 186 — Net income (loss) available to common shareholders and assumed conversions ¥(254,017) ¥96,354 $(1,909,902) Thousands of shares Year ended March 31 2002 2001 Number of shares for basic EPS computations: Weighted—average number of shares of common stock outstanding for the year 3,218,951 3,218,982 Incremental shares from assumed conversions of dilutive convertible debentures — 24,499 Number of shares for diluted EPS computations 3,218,951 3,243,481 Yen U.S. dollars Year ended March 31 2002 2001 2002 Net income (loss) per share of common stock: Basic ¥(78.91) ¥29.88 $(0.593) Diluted ¥(78.91) ¥29.71  $(0.593) (1) Derivative financial instruments The Company operates internationally, giving rise to exposure to market risks from fluctuations in foreign currency exchange and interest rates. In the normal course of its risk management efforts, the Company employs a variety of derivative financial instruments, which are comprised principally of forward exchange contracts, interest rate 60 18.  NET INCOME (LOSS) PER SHARE 19.  FINANCIAL INSTRUMENTS