Valuation and Qualifying Accounts and Reserves

12 Months Ended

Mar. 31, 2011

Valuation and Qualifying Accounts and Reserves

Valuation and Qualifying Accounts and Reserves

PANASONIC CORPORATION

AND SUBSIDIARIES

Valuation and Qualifying Accounts and Reserves

(In millions of yen)

Years ended March 31, 2011, 2010 and 2009

			Add		Deduct				Add (deduct)
	Balance at beginning of period		Charged to income		Bad debts written off		Reversal		Cumulative translation adjustments			Balance at end  of period
Allowance for doubtful receivables:
2011		24,158		4,392		1,835		3,919		(936	)		21,860
2010		21,131		10,862		4,234		3,623		22			24,158
2009		20,868		10,538		3,246		5,436		(1,593	)		21,131