Assets and liabilities of the Consignment Division of Subaru of Indiana Automotive, Inc. (SIA) at the beginning of its consolidation, and relationship with acquisition cost of Isuzu’s share of SIA and net increase in cash and cash equivalents due to such acquisition of the share were as follows: Millions Thousands of of yen U.S. dollars Current assets ¥20,691 $172,138 Long-term assets 40,464 336,639 Current liabilities (5,287) (43,985) Long-term liabilities (7,010) (58,319) Consolidation adjustments (48,858) (406,473) Acquisition cost of Isuzu’s share 0 0 Cash and cash equivalents of the Consignment Division of SIA (12,989) (108,062) Net increase in cash and cash equivalents  due to acquisition of Isuzu’s share of SIA ¥12,989 $108,062 6. Marketable Securities and Investment Securities Information as to the value of marketable securities and investment securities at March 31, 2003 and 2002 was as follows: (1) Held-to-maturity debt securities for which fair market value are available: Annual Report 2003 37 Millions of yen Book value Fair market value Difference Fair market value exceeding book value: Government bonds ¥5 ¥5 ¥0 Total  ¥5 ¥5 ¥0) Thousands of U.S. dollars Book value Fair market value Difference Fair market value exceeding book value: Government bonds $42 $42 $0 Total  $42 $42 $0 Millions of yen Book value Fair market value Difference Fair market value exceeding book value: Government bonds ¥ 5 ¥ 5 ¥ 0 Sub-total 5 5 0 Fair market value not exceeding book value: Corporate bonds 5,000 4,860 (140) Sub-total 5,000 4,860 (140) Total ¥5,005 ¥4,865 ¥(140) (a) As of March 31, 2003: (b) As of March 31, 2002: