The fiscal years of DIC Corporation and its domestic subsidiaries, with the exception of one company, end on March 31, while the fiscal years of its overseas subsidiaries end on Dec. 31. Accordingly, information for the third quarter includes the accounts for the three months ended Dec. 31 of DIC and its domestic subsidiaries and the accounts for the three months ended Sept. 30 of its overseas subsidiaries.      In the three months ended Dec. 31, 2008, the prospect of a recession became incre...