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FILE NO. 824861 (Excerpt translation) BRIEF STATEMENT OF ACCOUNTS FOR THE YEAR ENDED MARCH 31, 2002 (CONSOLIDATED) May 16, 2002, Name of the Company: Legacies Corporation Listing: Tokyo Stock Exchange

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What is consolidated financial results for?

Consolidated financial results are used to summarize the financial performance and position of a group of companies as a single entity.

Who is required to file consolidated financial results for?

Companies that have subsidiary or associate companies are required to file consolidated financial results.

How to fill out consolidated financial results for?

To fill out consolidated financial results, companies need to combine the financial statements of all the subsidiary or associate companies and eliminate any intercompany transactions.

What is the purpose of consolidated financial results for?

The purpose of consolidated financial results is to provide a comprehensive view of the financial health and performance of a group of companies.

What information must be reported on consolidated financial results for?

Consolidated financial results must include the consolidated income statement, balance sheet, statement of cash flows, and notes to the financial statements.

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