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Commercial Value Added Modele For Income Assets Download Income Sales 579.6 47.3 +27.7 74.9 655.9 Factor 1 2 4 Positive factors Forex impact Recovery from the Kumamoto Earthquakes (insurance income, sales recovery) Increased value-added (shift to higher value-added models) Negative factors FY2017Operating Income (vs FY2016) FY16 FY17 （blnyen） 1 2 3 3 Increased Value-Added Recovery from the. “Credit unions have a different structure