NEC Corporation

3. U.S. Dollar Amounts

U.S. dollar amounts are included solely for convenience. These translations should not be construed as representations that the yen amounts actually represent, or have been or could be converted into, U.S. dollars.

As the amounts shown in U.S. dollars are for convenience only, and are not intended to be computed in accordance with generally accepted translation procedures, the rate of 107Yen=U.S.$1, the approximate current rate at March 31, 1996, has been used for the purpose of presentation of the U.S. dollar amounts in the accompanying consolidated financial statements.

Copyright NEC Corporation. All rights reserved.