Daiwa Securities Group Annual Report 2012 9. Equity Exposure on Non Trading Accounts Not applicable Not applicable (Note 8) Only securities in which have adequate market values are disclosed hereby. (Note 7) Investment related equity exposure for which it is difficult to obtain market  value is not included hereby. (Unit: 100 Million Yen) Unrealized gains / losses Unrealized gains or losses recognized on the  consolidated balance sheet and not on the  consolidated income statement 296 (Unit: 100 Million Yen) Consolidated  balance sheet  amount Market value Listed equity exposure 1,182 1,182 Others 717 – (Unit: 100 Million Yen) Gains on sales Losses on sales Write-offs Equity exposure 71 40 25 10. Credit Risk Exposure Calculation Which Set Forth under Article 144 of the Consolidated Capital Adequacy Ratio Notification published by Japan FSA is applied. Not applicable 11. Gain or Loss in Earnings or Economic Value (or Relevant Measure Used by Management) for Upward and  Downward Rate Shocks According to Management’s Method for Measuring Interest Rate Risk under Non  Trading Accounts. Interest rate risk under non trading accounts i. Financial asset and liability except for which possessed by the  Group companies that transact banking business under assump- tion of change in interest rate for 10 basis point (i.e. 0.1%), we  anticipate that the market value of assets or liabilities to change  approximately 1.3 billion yen. ii. Financial asset and liability which held by the Group companies  that engage banking business for the Group companies that  engages banking business, in relation to its financial assets and  liability, with applying 99% confidence adverse interest rate change,  we anticipate economic value of 4.1 billion yen to decrease with  assuming all risk factors except for interest rate are constant. 105 A). Booking and market values on consolidated balance sheet B). Gains and losses from sales and write-offs on equity exposures C). Unrealized gains or losses recognized on the consolidated  balance sheet and not on the consolidated income statement D). Unrealized gains or losses not recognized on the consoli- dated balance sheet and the consolidated income statement E). Equity exposure amounts which are subject to the  Supplementary Provision Article 6 of the Consolidated Capital  Adequacy Ratio Notification published by Japan FSA, and  which are sectioned by portfolio