Thousands of Millions of yen U.S. dollars March 31 2002 2001 2002 Unrealized gains on securities: Balance at beginning of year ¥ 28,728 ¥ 70,687 $ 216,000 Current-period change (3,542) (41,959) (26,632) Balance at end of year ¥ 25,186 ¥ 28,728  $ 189,368 Foreign currency translation adjustments: Balance at beginning of year ¥ (55,938) ¥(105,990) $ (420,586) Current-period change 13,987 50,052 105,166 Balance at end of year ¥ (41,951) ¥ (55,938) $ (315,420) Minimum pension liability adjustement: Balance at beginning of year ¥(199,185) ¥(108,496) $(1,497,632) Current-period change (80,754) (90,689) (607,173) Balance at end of year ¥(279,939) ¥(199,185) $(2,104,805) Unrealized losses on derivative instruments: Balance at beginning of year — — — Current-period change ¥ (2,088) — $ (15,699) Balance at end of year ¥ (2,088) — $ (15,699) Total accumulated other comprehensive loss: Balance at beginning of year ¥(226,395) ¥(143,799) $(1,702,218) Current-period change (72,397) (82,596) (544,338) Balance at end of year ¥(298,792) ¥(226,395) $(2,246,556) Tax effects allocated to each component of other comprehensive income (loss) for the years ended March 31, 2002 and 2001 are shown below: Millions of yen 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 ¥ 10,052 ¥ (4,179) ¥ 5,873 Less: reclassification adjustment for gains included in net loss (16,233) 6,818 (9,415) Foreign currency translation adjustements 13,976 11 13,987 Minimum pension liability adjustement (139,471) 58,717 (80,754) Unrealized losses on derivative instruments (3,465) 1,377 (2,088) Other comprehensive income (loss) ¥(135,141) ¥ 62,744 ¥(72,397) 59 Retained earnings at March 31, 2002 and 2001 include a legal reserve of ¥81,815 million ($615,150 thousand) and ¥80,933 million, respectively. The Japanese Commercial Code provides that an amount equal to at least 10 percent of cash dividends and other distributions from retained earnings paid by Toshiba Corporation and its Japanese sub- sidiaries be appropriated as a legal reserve. No further appropriations are required when the total amount of the addi- tional paid-in capital and the legal reserve equals 25 percent of their respective stated capital.  The amount of retained earnings available for dividends is based on Toshiba Corporation’s retained earnings determined in accordance with generally accepted accounting principles in Japan and the Japanese Commercial Code. An analysis of the changes in accumulated other comprehensive income (loss), net of tax, for the years ended March 31, 2002 and 2001 is shown below: Accumulated Other Comprehensive Income (Loss) Retained Earnings