11.   The accounts are linked to Benex, a company incorporated in London, whose exact activities are unknown.

12.   The combined company has been incorporated in Germany for tax reasons.

13.   The company is incorporated in Delaware.

14.   The company will be incorporated in Delaware.

15.   The company is incorporated in the Netherlands.

16.   The new company will be incorporated in the Cayman Islands.

17.   The new company will be incorporated in France, instead of the Netherlands where it is now.

18.   The next year, when Ibuka wanted to incorporate the company, he asked Morita to join.

19.   Where are his companies incorporated?

20.   Fuad did not say when the company would be incorporated.