Compensation paid to statutory audit firm

Other significant compensation

Fiscal year ended March 31, 2010
The Company's consolidated subsidiaries SQUARE ENIX OF EUROPE HOLDINGS LTD. and SQUARE ENIX OF AMERICA HOLDINGS, INC. paid compensation to the Ernst & Young Group amounting to ¥126 million for statutory audit operations and ¥13 million for non-audit operations. The independent audit firm retained by the Company is also affiliated with the international auditing network of the Ernst & Young Group.

Fiscal year ended March 31, 2011
The Company's consolidated subsidiaries SQUARE ENIX OF EUROPE HOLDINGS LTD. and SQUARE ENIX OF AMERICA HOLDINGS, INC. paid compensation to the Ernst & Young Group amounting to ¥92 million for statutory audit operations and ¥19 million for non-audit operations. The independent audit firm retained by the Company is also affiliated with the international auditing network of the Ernst & Young Group.

Non-audit operations provided by statutory audit firm

Fiscal year ended March 31, 2010
The non-audit operations provided by the statutory audit firm for which the Company paid compensation comprise such operations as the preparation of correspondences to securities firms relating to the issuance of corporate bonds.

Fiscal year ended March 31, 2011
The non-audit operations provided by the statutory audit firm for which the Company paid compensation comprise such operations as the provision of guidance and advice regarding the preparation of English-language financial statements.

Policy on determining audit compensation

The Company's policy on determining compensation for audits conducted by the statutory audit firm takes into account such factors as the scale of the Company's business operations, the number of days required to conduct audits and the characteristics of the operations performed.