Notice Concerning the Recording of Special Income for a Reversal of Provision for Loss on Disaster

Having completed most of the recovery processes, the Group analyzed the actual works completed and the actual costs incurred thus far in accomplishing those works and reassessed the estimate of costs required for recovery operation in future. As a result, Renesas Group recorded special income of 11,145 million yen of special income for reversal of the provision for special income for the three months ended September 30, 2011.

2. Impact on Renesas' financial results
Refer to Renesas Group's financial results for the second quarter ended September 30, 2011 issued today on October 31, 2011 for the impact of the special income on the Group's financial results for the three months ended September 30, 2011.