1 kobe steel s fy2005 third quarter consolidated operating results april 2005 december 31 february 2 2006 listed company name ltd stock exchange number 5406 listings tokyo osaka and nagoya japan website www kobelco co jp president & ceo yasuo inubushi basis of presenting quarterly financial information adoption simplified accounting method yes a partial has been used to report tax expenses other items changes in methods from the most recent fiscal year since first changed evaluating inventories iron wholesale power supply aluminum copper segments last out average present position more appropriately as market prices major raw materials including ore coal ingot cathode have sharply years difference between value calculated under tend differ considerably change reflects on