I

Internal reserves

Internal reserves are cumulative earnings held after paying taxes based on revenues subtracted expenses such as the cost of raw materials and personnel expenses, and subtracting dividends to its shareholders from the remaining revenues. Internal reserves consisting of retained surplus, capital surplus, and other reserves are reported in financial statements.

Isahaya Bay

Isahaya Bay in the fertile Ariake Sea was separated from the outer sea water with dikes. Changes have occurred in sea currents in the area causing a red tide that led to a sharp decrease in fish and other marine products and a decline in the nori (edible seaweed) harvest. The unprecedented damage to the regional fishing industry is becoming more serious than ever, causing some fishermen to kill themselves.