(2) Other investment securities (available for sale securities) with fair market value: (a) As of March 31, 2003: 38 FUJI HEAVY INDUSTRIES LTD. Millions of yen Acquisition cost Book value Difference Book value exceeding acquisition cost: Equity securities ¥ 6,181 ¥13,974 ¥7,793 Debt securities Government and municipal bonds 4,966 5,142 176 Corporate bonds 6,566 6,631 65 Other 201 201 0 Other 300 300 0 Sub-total 18,214 26,248 8,034 Book value not exceeding acquisition cost: Equity securities 15,844 13,634 (2,210) Debt securities Government and municipal bonds — — — Corporate bonds 4,317 4,309 (8) Other 1,959 1,958 (1) Other 325 306 (19) Sub-total 22,445 20,207 (2,238) Total ¥40,659 ¥46,455 ¥5,796 Thousands of U.S. dollars Acquisition cost Book value Difference Book value exceeding acquisition cost: Equity securities $ 51,423 $116,256 $64,833 Debt securities Government and municipal bonds 41,314 42,779 1,465 Corporate bonds 54,626 55,166 540 Other 1,672 1,672 0 Other 2,496 2,496 0 Sub-total 151,531 218,369 66,838 Book value not exceeding acquisition cost: Equity securities 131,813 113,428 (18,385) Debt securities Government and municipal bonds — — — Corporate bonds 35,915 35,849 (66) Other 16,298 16,289 (9) Other 2,704 2,546 (158) Sub-total 186,730 168,112 (18,618) Total $338,261 $386,481 $48,220