Notes regarding the use of Condensed Financial Statements of Financial Services Segment
The results of the Financial Services segment are included in Sony's consolidated financial statements. The schedules in the links above show unaudited condensed financial statements for the Financial Services segment. These presentations are not in accordance with accounting principles generally accepted in the United States of America, which is used by Sony to prepare its consolidated financial statements. However, because the Financial Services segment is different in nature from Sony's other segments, Sony believes that a comparative presentation may be useful in understanding and analyzing Sony's consolidated financial statements. Transactions between the Financial Services segment and Sony without the Financial Services segment, including noncontrolling interests, are included in those respective presentations, then eliminated in the consolidated figures. The condensed financial statements of Financial Services segment in the links above differ from the results that Sony Financial Holdings Inc. discloses separately on a Japanese statutory basis.