Other assets under “investments and other assets” included ¥32,794 million (US$ 272,829) in restrict- ed collateral cash of SIA, has been pledged as alternative credit for collateral to secure the lease pay- ment of production equipment of Isuzu vehicles. The restricted collateral cash was part of the capital injection by Isuzu Motors Ltd. made before acquisition of Isuzu’s share of SIA. As financial institutions in Japan were closed on March 31, 2002, ¥1,647 million of notes receivable and ¥209 million of notes payable maturing on March 31, 2002 were settled on the following business day, April 1, 2002 and accounted for accordingly.  (a) Cash and cash equivalents as of March 31, 2003 and 2002 consisted of the following: (b) Assets and liabilities of newly consolidated subsidiary and the division of a consolidated subsidiary which was being consolidated for the first time due to acquisition of the share: Assets and liabilities of YAMANASHI SUBARU MOTOR CO., LTD. and relationship with acquisition cost and net cash outflow of such acquisition, which included in “Other, net” under cash flows from investing activities, were as follows: Millions Millions Thousands of of yen of yen U.S. dollars 2003 2002 2003 Cash and time deposits ¥ 69,781 ¥ 56,466 $ 580,541 Marketable securities 94,636 116,461 787,321 Short-term loans  98,177 71,677 816,780 262,594 244,604 2,184,642 Less maturity over three months (92,650) (110,896) (770,798) Cash and cash equivalents ¥169,944 ¥133,708 $1,413,844 Millions Thousands of of yen U.S. dollars Current assets ¥333 $2,770 Long-term assets 520 4,326 Consolidation adjustments 277 2,305 Current liabilities (572) (4,759) Long-term liabilities (273) (2,271) Acquisition cost of YAMANASHI SUBARU 285 2,371 Cash and cash equivalents of YAMANASHI SUBARU (167) (1,389) Net cash used for acquisition of YAMANASHI SUBARU ¥118 $ 982 4. Effect of Bank Holiday on March 31, 2002 5. Additional Cash Flow Information 36 FUJI HEAVY INDUSTRIES LTD.