Points to be taken care of:

1. Assets have to be created under their respective Asset Classes.

2. Tax Depreciation is applicable to only BJN, SUZ, TW, BTM, SP

3. No Tax Depreciation for HK, SZN, TJN

4. All 6 locations (HK, TW, SZN, SUZ, BJN, TN) do not have leasing view as they don't have any leasing.

NOTE: TOTAL 27 FIELDS IN THE FILE.

ve any leasing.
 366332952.xls
A B C D E F G H I J K L M N O P
1 GENERAL TIME DEPENDENT VIEW ALLOCATION VIEW ORIGIN VIEW LEASING VIEW BOOK DEPRE
Field Desc. Asset Asset Assets Main No. Leasing
5 Description Description text Evaluation Evaluation Purchase Lease
Asset Class Company Code No. of similar assets line 1 line 2 Capitalised on Cost Center group 1 group 2 Vendor Manufacturer Price payment Dep Key
Explanation Grouping of similar Company Code Number of similar Name of Name of Would be used to Asset purchased Cost Center. Depreciation This field This field Vendor Make of Leasing Lease Amount Depreciation
assets according assets that you want Asset-Line 1 Asset-Line 2 capture Legacy date. and gain/loss from asset sale would be would be Product/Asset Purchase which is Key controls
to requirements. the system to create (old) asset would be posted to the cost used to used to Price. This regularly paid the way you
For example: when you number. center mentioned in the Asset capture the capture the filed is used to the lessor at depreciate
Grouping of all save an asset master Master. 'Status' of 'Status' of for information the specified your asset.
Vehicles under record. the asset. the asset. purpose only. intervals.
'Vehicles' asset
10 class.
 366332952.xls
A Q R S T U V W X Y Z AA AB AC
1 BOOK DEPRECIATION VIEW TAX DEPRECIATION VIEW TAKEOVER VALUES VIEW
Field Desc.
5 Total Useful Expired useful Expired useful Useful Life in Expired useful Expired useful Depreciation for Acquisition value (Tax
Useful Life in years Life in Periods life in years life in periods Dep Key Useful Life in Years Periods life in years life in periods Acquisition Value Cum. Depreciation Current year Amount)
Explanation Useful Life of the Total Useful Expired useful Expired useful Depreciation Useful Life of the Useful Life of Expired useful Expired useful Acquisition Value of Cumulative book Depreciation for Acquisition Value of
asset over which it is Life of Assets life of asset in life of asset in Key controls asset over which it is Assets in life of asset in life of asset in the asset as per book depreciation to date. Current year upto - the asset as per Tax
to be used and in Periods years months the way you to be used and Periods years months depreciation. Jan - June 2003 for depreciation.
depreciated. depreciate depreciated. China location and
your asset. April - June 2003 for
HK / TW

10
 366332952.xls
A AD
UES VIEW
1
Field Desc.
5
Tax Cum. Depreciation
Explanation Cumulative tax
depreciation to date.

10
 A B C D F G H I
1 CPG Asset Master Template
2
3 GENERAL
4 Views Orgainsational Units General Posting Information
5 Field ANLKL BUKRS TXT50 TXA50 ANLHTXT AKTIV
Field Desc. Asset Description Asset Description Assets Main No.
line 1 line 2 text
6
Company
Asset Class Code Capitalised on
7
IBM Thinkpad
8
Example Computers 275000 YIL notebook PC 256RAM, 15GB Computers 1/1/2006
9 Machinery1 220000 YIL Wending1 Heavy1 Machinery1 1/1/2006
10 Machinery2 220000 YIL Wending2 Heavy2 Machinery2 1/1/2006
11 Machinery3 220000 YIL Wending3 Heavy3 Machinery3 1/1/2006
 J K L M N O P Q R S
1
2 BOOK DEPRECIATION
3 TIME DEPENDENT VIEW ALLOCATION VIEW ORIGIN VIEW LEASING VIEW VIEW
4 Time-dependent Allocation Origin Book Depreciation
5 KOSTL ORD41 ORD42 LIFNR HERST LKAUF LEGEB AFASL (01) NDJAR (01) NDPER

6 Leasing
Evaluatio Evaluatio Purchase Lease Useful Life in
Cost Center n group 1 n group 2 Vendor Manufacturer Price payment Dep Key Useful Life in Years
Periods
7
8
xyz1 SLM8 5
9 xyz2 SLM5 5
10 xyz3 SLM5 5
11 xyz4 SLM5 5
 T U V W X Y Z AA AB AC AD
1
2
3 TAX DEPRECIATION VIEW TAKEOVER VALUES VIEW
4 Tax Depreciation Book Depreciation Tax Depreciation
5 NDABJ NDABP AFASL (02) NDJAR (02) NDPER NDABJ NDABP ANBTR01 ANBTR01 ANBTR02 ANBTR02
Acquisitio
6 Cum. n value Tax Cum.
Expired useful Expired useful Useful Life in Expired useful Expired useful Acquisition Depreciatio (Tax Depreciati
life in years life in periods Dep Key Useful Life in Years
Periods life in years life in periods Value n Amount) on
7
8
IN8 5 750000 250000 320000
9 IN4 5 400000 215000 290000
10 IN4 5 410000 220000 295000
11 IN4 5 420000 225000 300000
ASSET CLASSES
1001 Buildings
2001 Buildings-Mfg
1002 Structures
2002 Structures-Mfg
1003 Office Renovation
2003 Office Renovation-Mfg
1004 Machinery
2004 Machinery-Mfg
1005 Equipment
2005 Equipment-Mfg
1006 Vehicles
2006 Vehicles-Mfg
1007 Tools & Jigs
2007 Tools & Jigs-MFg
1008 Furniture & Fixtures
2008 Furniture & Fixtures-Mfg
1009 Computer Equipment
2009 Computer Equipment-Mfg
1010 Moulds
1011 Construction in Progress
1012 Land
1013 Land Right
1014 Patent Right
1015 Goodwill
1016 Intangible Fixed Assets - Others
1017 Low Value Assets
1018 Office Equipment
2018 Office Equipment-MFG
 Company Code Location
1111 SANYO Energy -SEC(HK)
1159 SANYO Huaqiang-SEC(SZN)
1160 SANYO Energy- SEC(BJN)
1161 SANYO Energy- SEC(SUZ)
1162 SANYO Energy- SEC(TN)
2125 SANYO Energy- SEC(BTM)
2126 SANYO Energy- SEC(SP)
2164 SANYO Energy- SEC(TW)

Cost center Std Hierarchy Location

1111 SANYO Energy -SEC(HK)
1159 SANYO Huaqiang-SEC(SZN)
1160 SANYO Energy- SEC(BJN)
1161 SANYO Energy- SEC(SUZ)
1162 SANYO Energy- SEC(TN)
2125 SANYO Energy- SEC(BTM)
2126 SANYO Energy- SEC(SP)
2164 SANYO Energy- SEC(TW)
 A B C D
1stFixed in the following alphabet
2nd to 6th Digit only
AStaff Department
CManufacturing Indirect Department
MManufacturing Direct Department
1 SSales Department
TTechnical Development Department

2 Principle for the code:The fist two number

3 "10"- Production Group
4 "20"- Production service Group
5 "30"- GPO/Purchasing Group
6 "40"- QC Group
7 "50"- Technical Group
8 "60"- Sales Group
9 "80"- Administration Group
10
11

12 COST CENTER CODE

COST CENTER New Code
13 LOCATION COST CENTER CODE
14 GPO C80001 C30001
15 OTHERS-HK OFFICE S50001 S60101
16 NOKIA-HK OFFICE S50002 S60102
17 SH SALES S30001 S60201
18 OTHERS-BJ OFFICE S70001 S60301
19 NOKIA-BJ OFFICE S70002 S60302
20 SEC(HK) PERSONNEL & GENERAL ADMIN A10001 A80001
21 FINANCE A10002 A80002
22 EDP A10003 A80003
23 PRODUCTION M21001 M10001
24 PURCHASING C22001 C20001
25 DESIGN C22002 C20002
 SEC(HK)

A B C D
26 LOGISTICS C22003 C20003
27
28 SALES S10001 S60001
29 PERSONNEL A20001 A80001
30 FINANCE A20002 A80002
31 EDP A20003 A80003
32 CIRCUIT DESIGN T30001 T50001
33 SEC(TW) MECHANICAL DESIGN T30002 T50002
34 PRODUCTION M41001 M10001
35 PLANNING C42001 C20001
36 PURCHASING C42002 C20002
37 QC C42003 C20003
38 PROD.ENGINEERING C42004 C20004
39
40 MARKETING & PLANNING S10001 S60301
41 SALES COORDINATION S10002 S60302
42 OEM SALES S20001 S60101
43 DEVELOPMENT S20002 S60102
44 SEC(SP) CONSUMER SALES S30001 S60201
45 ALKALINE & APPLIANCE S30002 S60202
46 GENERAL & PERSONNEL ADMIN. A40001 A80001
47 ACCOUNTS A40002 A80002
48 EDP A40003 A80003
49
50 PURCHASING C10001 C30001
51 LOGISTIC WAREHOUSE C10002 C30002
52 PERSONNEL A20001 A80004
53 GENERAL ADMINISTRATION A20002 A80001
54 ACCOUNTS A20003 A80002

SEC(BTM)
 A B C D
55 EDP A20004 A80003
56 SEC(BTM) QC C30001 C40001
57 BATTERY-ENGINEERING C40001 C50001
58 APPLIANCE-ENGINEERING C40002 C50002
59 PRODUCTION-APPLIANCE M51001 M10201
60 PLANNING-APPLIANCE C52001 C20201
61 PRODUCTION-BATTERY M61001 M10101
62 PLANNING-BATTERY C62001 C20101
63
64 IMPORTS & EXPORTS C10001 C80005
65 PERSONNEL DEPT. A10002 A80001
66 ASSET CONTROL A10003 A80004
67 FINANCE A20001 A80002
68 EDP A20002 A80003
69 PURCHASE C30001 C30001
70 SALES S30002 S60001
71 QC ADMIN C40001 C40001
72 SEC(BJN) IQC/OQC C40002 C40002
73 QUALITY CONTROL C40003 C40003
74 LI-ION CELL PRODUCTION M51001 M10201
75 POLYMER CELL PRODUCTION M51002 M10202
76 PLANNING-CELL C52003 C20201
77 LI-ION BATTERY PRODUCTION M61001 M10101
78 POLYMER BATTERY PRODUCTION M61002 M10102
79 PLANNING-BATTERY C62003 C20101
80 WAREHOUSE C70001 C20301
81
82 GENERAL ADMINISTRATION A20001 A80001
83 PERSONNEL A20002 A80003

SEC(TN)
 A B C D
84 FINANCE A20003 A80002
85 EXPORTS C30001 S60002
86 SALES S30002 S60001
87 PRODUCTION-CELL M41001 M10201
SEC(TN)
88 PLANNING-CELL C42002 C20201
89 QC-CELL C42003 C20202
90 IMPORT & PURCHASING-CELL C42004 C20203
91 PRODUCTION-BATTERY M51001 M10101
92 PLANNING-BATTERY C52002 C20101
93 QC-BATTERY C52003 C20102
94 IMPORT & PURCHASING-BATTERY C52004 C20103
95
96 ASSETS CONTROL A10001 A80004
97 GENERAL ADMI & PERSONNEL A10002 A80001
98 FINANCE A10003 A80002
99 LOGISTICS C10004 C80005
100 EDP A10005 A80003
101 TECHNICAL DEPT. T20001 T50001
102 PRODUCTION-ELECTRODE M31001 M10201
103 SEC(SUZ) PRODUCTION-BARE CELL M31002 M10202
104 QC C32001 C20201
105 PLANNING & PURCHASING-CELL C32002 C20202
106 TECHNICAL DEPT.-CELL T32003 T20203
107 PRODUCTION-PT M41001 M10101
108 PRODUCTION-PC M41002 M10102
109 PLANNING & PURCHASING-BATTERY C42001 C20101
110
111 GPO C10001 C30001
112 GENERAL ADMIN A20001 A80001

SEC(SZN)
 A B C D
113 FINANCE A20002 A80002
114 OPERATIONS C20003 A80004
115 EDP A20004 A80003
SEC(SZN)
116 PRODUCTION M31001 M10001
117 WAREHOUSE C32001 C20001
118 PURCHASING C32002 C20002
119 QC C32003 C20003
120 TECHNICAL EXPERTISE T32004 T20004
 E F G

2
3
4
5
6
7
8
9
10
11

TER CODE 12
13 REMARKS

14 300-GPO
15 601-SALES HK
16
17 602-SALES SH
18 603-SALES BJ
19
20 800-ADMINISTRATION COST CENTER GROUP
21
22
23 100-PROUDCTION COST CENTER GROUP
24 200-PROCUCTION SERVICE COST CENTER GROUP
25
 E F G
26
27
28 600-SALES COST CENTER GROUP
29 800-ADMINISTRATION COST CENTER GROUP
30
31
32 500-TECHNICAL COST CENTER GROUP
33
34 100-RPODUCTION COST CENTER GROUP
35 200-PRODUCTIION SERVICES COST CENTER GROUP
36 Pl. verify from Tsukiyama san whether this cost center is to be given in the asset master or not.
37 Pl. verify from Tsukiyama san whether this cost center is to be given in the asset master or not.
38 Pl. verify from Tsukiyama san whether this cost center is to be given in the asset master or not.
39
40 603-SALES ADMIN COST CENTER GROUP
41
42 601-BATTERY SALES OEM COST CENTER GROUP
43
44 602-BATTERY & APPLIANCE SALES COST CENTER GROUP
45
46 400-ADMINISTRATION COST CENTER GROUP
47
48
49
50 300-PROCUREMENT COST CENTER GROUP
51
52 800-ADMINISTRATION COST CENTER GROUP
53
54
 E F G
55
56 400-QC COST CENTER GROUP
57 500-ENGINEERING COST CENTER GROUP
58
59 102-APPLIANCE PRODUCTION COST CENTER GROUP
60 202-APPLIANCE SERVICES COST CENTER GROUP
61 101-BATTERY PRODUCTION
62 201-BATTERY SERVICES
63
64 800-ADMINISTRATION & BUSINESS PLANNING
65 COST CENTERS GROUP
66
67
68
69 300-PURCHASING
70 600-SALES
71 400-QC
72
73
74 102-CELL PRODUCTION
75
76 202-CELL PROD. SERVICES
77 101-BATTERY PRODUCTION
78
79 201-BATTERY PROD. SERVICES
80 203-WAREHOUSE
81
82 800-ADMINISTRATION
83
 E F G
84
85 600-LOGISTICS (Treat it as Sales)
86
87 102-CELL PRODUCTIION
88 202-CELL SERVICES
89
90
91 101-BATTERY PRODUCTION
92 201-BATTERY SERVIECS
93
94
95
96 800-ADMINISTRATION
97
98
99
100
101 500-TECHNICAL DEPT.
102 102-CELL PRODUCTION
103
104 202-CELL SERVICES
105
106
107 101-BATTERY PRODUCTION
108

109
201-BATTERY SERVICES
110
111 300-GPO
112 800-ADMINISTRATION
 E F G
113
114
115
116 100-PRODUCTION
117 200-PRODUCTION SERVICES
118
119
120
Evaluation group1
Value Description
0001 In Use (Depreciation is carried out)
0002 Not in Use (Not ready to use, no depreciation)
0003 No Longer in use (Asset still has book value, no depreciation)
0004 No use seasonally or Asset is under repair ( Depreciation is carried out)

Evaluation group2
Value Description
1A Asset has book value (Depreciation done)
1B Asset has zero book value (No Depreciation)
 BOOK DEPRECIATION

HONG KONG
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 5%
1004 Machinery straight-line 25%
1005 Equipment straight-line 25%
1006 Vehicles straight-line 25%
1007 Tools Jigs straight-line 25%
1008 Furniture & fixtures straight-line 25%
1009 Computer Equipment straight-line 50%
1010 Moulds straight-line 50%

BEIJING
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 5%
1002 Structures straight-line 5%
1003 Ofice Renovation straight-line 5%
1004 Machinery straight-line 20%
1005 Equipment straight-line 20%
1006 Vehicles straight-line 20%
1007 Tools & Jigs straight-line 20%
1008 Furniture & Fixtures straight-line 20%
1009 Computer Equipment straight-line 20%
1010 Moulds straight-line 20%
1016 Intangible Fixed assets others straight-line 20%
1017 Low value assets straight-line 100%

TIANJIN
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 5%
1002 Structures straight-line 5%
1004 Machinery straight-line 10%
1005 Equipment straight-line 10%
1006 Vehicles straight-line 20%
1007 Tools & Jigs straight-line 20%
1008 Furniture & Fixtures straight-line 20%
1009 Computer Equipment straight-line 20%
1010 Moulds straight-line 100%
1013 Land Right straight-line 5%
1014 Patent Right straight-line 10%
1015 Goodwill straight-line 10%
1016 Intangible Fixed Assets straight-line 10%
1017 Low Value Assets straight-line 100%

SUZAU
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 5%
1002 Structures straight-line 5%
1004 Machinery straight-line 10%
1005 Equipment straight-line 10%
1006 Vehicles straight-line 20%
1007 Tools & Jigs straight-line 20%
1008 Furniture & Fixtures straight-line 20%
1009 Computer Equipment straight-line 20%
1010 Moulds straight-line 100%
1013 Land right straight-line 3.33%
1014 Patent Right straight-line 10%
1015 Goodwill straight-line 10%
1016 Intangible Fixed Assets straight-line 10%
1017 Low value Assets straight-line 100%

SHENZHEN
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 5%
1003 Office Renovation straight-line 20%
1004 Machinery straight-line 10%
1005 Equipment straight-line 20%
1006 Vehicles straight-line 20%
1008 Furniture & fixtures straight-line 20%
1009 Computer Equipment straight-line 20%
1009 Computer Equipment straight-line 20%
1010 Moulds straight-line 20%

SINGAPORE
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1003 Office Renovation straight-line 33.33%
1004 Machinery straight-line 25%
1005 Equipment straight-line 25%
1006 Vehicles straight-line 20%
1007 Tools & Jigs straight-line 50%
1008 Furniture & Fixtures straight-line 25%
1009 Computer Equipment straight-line 25%
1010 Moulds straight-line 50%

TAIWAN
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 1.96%
1004 Machinery straight-line 16.66%
 1005 Equipment straight-line 16.66%
1006 Vehicles straight-line 16.66%
1007 Tools & Jigs straight-line 33.33%
1008 Furniture & Fixtures straight-line 16.66%
1009 Computer Equipment straight-line 25%
1010 Moulds straight-line 100%

BATAM
DEPRECIATION KEYS DESCRIPTION
0 No depreciation and no interest
1001 Buildings straight-line 5%
1002 Structures straight-line 25%
1004 Machinery straight-line 25%
1005 Equipment straight-line 25%
1006 Vehicles straight-line 25%
1007 Tools & Jigs straight-line 25%
1008 Furniture & Fixtures straight-line 25%
1010 Moulds straight-line 50%
1012 Land straight-line 3.33%