(2) Interest rate contracts: (a) As of March 31, 2003: Method to determine fair value is based on quotations obtained from financial institutions. Derivative financial instruments, principally forward exchange contracts and currency and interest swaps, that qualify as a hedge and are accounted for using the deferred hedge accounting method, are excluded from the above table according to the disclosure requirements. Millions of yen Contract Unrealized amount Fair value gains (losses) Interest swap contracts: Receive floating rate pay fixed rate ¥3,000 ¥(34) ¥(34) (b) As of March 31, 2002: Millions of yen Thousands of U.S. dollars Contract Unrealized Contract Unrealized amount Fair value gains (losses) amount Fair value gains (losses) Interest swap contracts: Receive floating rate pay fixed rate ¥5,800 ¥(134) ¥(134) $48,253 $(1,115) $(1,115) Annual Report 2003 51