Dividends whose record date was in the year ended December 31, 2009 but whose effective date was in the year ended December 31, 2010 were as follows: Year ended December 31, 2009 Millions of yen Resolution Type of shares Gross amount Resource March 30, 2010 97th Annual Shareholders’ Meeting Common stock \757 Retained earnings Year ended December 31, 2009 Yen Resolution Per share Record date Effective date March 30, 2010 97th Annual Shareholders’ Meeting \3.00 December 31, 2009 March 31, 2010 20. Commitments and Contingencies Contingencies At December 31, 2010 and 2009, the Company and its consolidated subsidiaries had the following contingent liabilities: Millions of yen Thousands of U.S. dollars 2010 2009 2010 Guarantees of indebtedness................. \174 \251 $2,135 \174 \251 $2,135 Commitment line The Company concluded an arrangement for a committed line of credit up to \10,000 million with 13 banks in order to secure and obtain timely working capital on June 30, 2008. At December 31, 2010, the outstanding balance of the commitments was as follows: Millions of yen Thousands of U.S. dollars 2010 2009 2010 Total committed line of credit............. \10,000 \10,000 $122,714 Executed amount......................................... \ . \ . $ . Unexecuted amount.................................. \10,000 \10,000 $122,714 21. Segment Information Business Segments Business segments of the Company and its consolidated subsidiaries are divided into “Commodity Chemicals,” “Acrylic Products,” “Specialty Chemicals,” “Plastics” and “Other Businesses” based on the specific characteristics of the business activities in each segment and management system. Disclosures about the fair values of investment and rental property have not been presented as these amounts are immaterial. Effective from fiscal the year ended December 31, 2010, the Company and its consolidated subsidiaries adopted the new accounting standard, “Accounting Standard for Disclosures about Fair Value of Investment and Rental Property” (ASBJ Statement No.20, November 28, 2008) and “Guidance on Accounting Standard for Disclosures about Fair Value of Investment and Rental Property” (ASBJ Guidance No.23, November 28, 2008). Business segment information for the year ended December 31, 2009 has been reclassified to conform to the business segment in the current year. Business segment information of the Company and its consolidated subsidiaries for the years ended December 31, 2010 and 2009 were summarized as follows: Millions of yen Year ended December 31, 2010 Commodity Chemicals Acrylic Products Specialty Chemicals Plastics Sales: Sales to third parties...... \46,870 \60,680 \16,970 \28,026 Intersegment sales......... 293 32 485 57 Net sales...................................... 47,164 60,713 17,456 28,083 Operating costs and expenses......................... 40,499 50,902 13,682 26,549 Operating income (loss).... \ 6,665 \ 9,810 \ 3,774 \ 1,534 Total assets................................ 37,897 46,679 15,094 35,347 Depreciation............................. 3,101 2,346 535 1,704 Impairment losses................. 622 . 731 187 Capital expenditures........... \ 3,149 \ 5,161 \ 447 \ 1,429 Millions of yen Year ended December 31, 2010 Other Businesses Total Eliminations or corporate Consolidated Sales: Sales to third parties...... \1,231 \153,779 \ . \153,779 Intersegment sales......... 6,128 6,997 (6,997) . Net sales...................................... 7,360 160,777 (6,997) 153,779 Operating costs and expenses......................... 7,849 139,482 (6,974) 132,508 Operating income (loss).... \ (489) \ 21,294 \ (23) \ 21,271 Total assets................................ 4,598 139,616 34,230 173,847 Depreciation............................. 205 7,894 629 8,524 Impairment losses................. . 1,541 877 2,419 Capital expenditures........... \ 121 \ 10,309 \ 246 \ 10,555 Thousands of U.S. dollars Year ended December 31, 2010 Commodity Chemicals Acrylic Products Specialty Chemicals Plastics Sales: Sales to third parties...... $575,174 $744,636 $208,257 $343,920 Intersegment sales......... 3,606 401 5,957 700 Net sales...................................... 578,781 745,038 214,214 344,620 Operating costs and expenses......................... 496,990 624,651 167,898 325,795 Operating income (loss).... $ 81,790 $120,386 $ 46,316 $ 18,824 Total assets................................ 465,058 572,820 185,233 433,758 Depreciation............................. 38,063 28,800 6,568 20,921 Impairment losses................. 7,644 . 8,976 2,297 Capital expenditures........... $ 38,649 $ 63,334 $ 5,488 $ 17,545 Thousands of U.S. dollars Year ended December 31, 2010 Other Businesses Total Eliminations or corporate Consolidated Sales: Sales to third parties...... $15,110 $1,887,098 $ . $1,887,098 Intersegment sales......... 75,207 85,873 (85,873) . Net sales...................................... 90,317 1,972,972 (85,873) 1,887,098 Operating costs and expenses......................... 96,319 1,711,655 (85,588) 1,626,067 Operating income (loss).... $ (6,002) $ 261,316 $ (285) $ 261,030 Total assets................................ 56,429 1,713,301 420,060 2,133,361 Depreciation............................. 2,524 96,877 7,729 104,607 Impairment losses................. . 18,918 10,770 29,688 Capital expenditures........... $ 1,487 $ 126,506 $ 3,024 $ 129,531 Toagosei Co., Ltd. 39