Topic Listing for Opnext

Adjustments Administration
Agreements Hitachi Clarity Allowance Doubtful Accounts
Annual Director Grants Annual Incentive Compensation
Anticipated Benefits Merger Stratalight Not Realized Fully Take Attendance Annual Meeting
Audit Committee Audit Committee Board Directors
Audit Committee Charter Opnext Inc Audit Committee Report
Audit Fees Audit-related Tax Other Awards
Base Salary Beneficial Ownership Reporting Compliance
Board Committees Board Independence
Board Meetings Business Description
Business Disruptions Resulting International Uncertainties Negatively Impact Profitability Business Future Operating Results Adversely Affected Events Outside
Capital Leases Hitachi Corporation Cash Equivalents
Certain Provisions Corporate Governing Documents Delaware Law Make Certain Relationships Related Transactions
Certification Chief Executive Officer Pursuant 302 Sarbanes-oxley Act Certification Chief Executive Officer Pursuant Usc 1350 Adopted
Certification Chief Financial Officer Pursuant 302 Sarbanes-oxley Act Certification Chief Financial Officer Pursuant Usc 1350 Adopted
Change Control Change Control Provisions
Changes Internal Control Over Financial Reporting Changes Internal Controls Over Financial Reporting
Chi-ho Christopher Lin Class Directors Continuing Office Until 2008 Annual Meeting
Class Directors Continuing Office Until 2009 Annual Meeting Class Nominees Election Three-year Term Expiring 2010 Annual
Code 409a Communication Board
Comparison 2006 2005 Comparison 2007 2006
Comparison 2008 2007 Comparison 2009 2008
Comparison Three-month Periods 2007 2006 Compensation Committee
Compensation Committee Interlocks Insider Participation Compensation Committee Report
Compensation Discussion Analysis Compensation Objectives
Competition Consent Independent Registered Public Accounting Firm
Contractual Obligations Contributions Vested Unvested Defined Contribution Plans Life Insurance
Cost Reduction Actions Cost Sales
Cost Sales Gross Margin Counting Votes
Customers Customers Not Qualify Products Results Operations Suffer
David Lee Decreases Average Selling Prices Products Reduce Operating Profit
Demand Optical Systems Particularly 10gbps 40gbps Network Not Demand Optical Systems Particularly 10gbps Above Network Not
Demand Optical Systems Particularly 10gbps Greater Network Not Demand Optical Systems Particularly 10gbps Network Not Continue
Depend Facilities Located Outside United States Manufacture Products Depend Hitachi Assistance Research Development Efforts Failure Provide
Depend Hitachi Number Services Necessary Operation Business Failure Depend Limited Number Customers Significant Percentage Revenues Loss
Depend Limited Number Customers Significant Percentage Sales Loss Dependent Contract Manufacturers Significant Portion Revenue
Dependent Contract Manufacturers Used Customers Significant Portion Sales Dividend Policy
Documents Incorporated Reference Election Class Directors
Elements Compensation Eligibility
Employees Employment Agreements
Employment Agreements Severance Benefits Change Control Provisions Environmental Laws Regulations Subject Significant Costs Liabilities
Equity Award Practices Equity Research Analysts Not Continue Publish Reports Business
Equity-based Compensation Estimates
Evaluation Disclosure Controls Procedures Exact Name Registrant Specified Charter
Executive Officers Experience Increased Costs Resulting Decrease Purchasing Power Had
Experience Low Manufacturing Yields Higher Expected Costs Face Increasing Competition Other Providers Competing Products Negatively
Fail Obtain Right Others Intellectual Property Rights Necessary Fail Retain Senior Management Other Key Personnel Attract
Failure Protect Intellectual Property Significantly Harm Business Fair Value Financial Instruments
Fair Value Measurements Financial Results Vary Significantly Due Number Factors Lead
Financial Results Vary Significantly Quarter-to-quarter Due Number Factors Financial Results Vary Significantly Quarter-to-quarter Result Number Factors
Foreign Currency Transactions Translation Foreign Participants
Form 10-k Form 10-q
Forward-looking Statements Future Operating Results Subject Volatility Result Exposure Foreign
Future Sales Common Stock Depress Share Price General
Geographic Information Global Economic Conditions
Goodwill Business Combinations Grants Plan-based Awards
Harry Bosco Held 2007
Hitachi Clarity Collectively Control Outcome Shareholder Actions Hitachi Marubeni Clarity Collectively Control Outcome Shareholder Actions
Householding Proxy Materials Impairment Goodwill
Impairment Long-lived Assets Income Taxes
Independent Registered Public Accounting Firm Index Consolidated Financial Statements
Industry Background Insider Trading Policy
Intellectual Property License Agreement Intellectual Property License Agreements
Inventories Inventory
Inventory Valuation Ipo Proceeds
Isamu Kuru John Otto
Kendall Cowan Key Advantages
Lack Effective Internal Control Over Financial Reporting Result Lease Agreement
Lease Agreement Chuo Shoji Lease Agreement Hitachi
Lease Agreement Hitachi Europe Gmbh Lease Agreement Renesas Technology
Lease Agreements Liquidity Capital Resources
Lose Rights Key Third-party Intellectual Property Arrangements Given Managements Annual Report Internal Controls Over Financial Reporting
Manufacturing Market Subject Rapid Technological Change Compete Effectively Continually
Michael Chan Naoya Takahashi
Net Income Loss Per Common Share Nominating Corporate Governance Committee
Not Able Obtain Capital Desired Favorable Terms Without Not Achieve Strategic Objectives Anticipated Synergies Cost Savings
Not Long-term Volume Purchase Contracts Customers Increase Decrease Not Successful Establishing Brand Identity Adversely Affect Business
Off-balance Sheet Arrangements Opd Related Party Agreements
Operating Segments Opnext Japan Inc Related Party Agreements
Opnext Japan Intellectual Property License Agreement Opnext Japan Intellectual Property License Agreement Hitachi Communication
Opnext Japan Outsourcing Agreement Opnext Japan Procurement Agreement
Opnext Japan Research Development Agreement Opnext Japan Secondment Agreements
Opnext Logistics Distribution Agreements Opnext Preferred Provider Agreement
Opnext Raw Materials Supply Agreement Opnext Research Development Agreement
Opnext Trademark Indication Agreement Option Exercises Stock Vested
Option Grants Opto Device Intellectual Property License Agreement
Opto Device Secondment Agreements Opto Device Trademark Indication Agreement
Other Awards Plan Other Compensation
Outsourcing Agreement Overview Background
Part Participate Vendor Managed Inventory Programs Benefit Certain Customers
Parties Claim Infringing Intellectual Property Rights Prevented Selling Patents Other Intellectual Property Rights
Pending Adoption New Accounting Standards Performance-based Awards
Perquisites Other Benefits Potential Future Acquisitions Not Generate Results Expected Difficult
Potential Payments Termination Change Control Power Attorney
Preferred Provider Procurement Agreements Price Common Stock Highly Volatile Continue Fluctuate Substantially
Price Common Stock Volatile Fluctuate Substantially Result Substantial Principles Consolidation
Products Products Complex Take Longer Develop Qualify Anticipated Not
Products Contain Defects Cause Incur Significant Costs Divert Property Plant Equipment Internal Software
Proxy Card Revocation Pursuing Infringers Intellectual Property Rights Costly
Raw Materials Supply Agreement Recently Been Target Securities Class Action Complaints Risk
Recently Issued Accounting Standards Registrants Telephone Number Including Area Code
Registration Rights Agreement Rely Substantially Limited Number Contract Manufacturing Partners Manufacturers
Report Independent Registered Public Accounting Firm Report Independent Registered Public Accounting Firm Financial Statements
Repurchases Equity Requirements Being Public Strain Resources Distract Management
Research Development Costs Research Development Expense
Restricted Stock Revenue Recognition
Revenue Recognition Warranties Allowances Robert Nobile
Role Compensation Committee Ryuichi Otsuki
Sales Sales Marketing Technical Support
Sales Transition Agreement Secondment Agreements
Securities Exchange Act 1934 Selling General Administrative Expense
Selling General Administrative Expenses Shares Available Awards
Shares Outstanding Quorum Shifts Product Mix Result Declines Operating Income Net
Shipping Handling Costs Signatures
Significant Accounting Policies Software User License Agreement Renesas Technology
Solicitation Proxies Stock Appreciation Rights
Stock Option Grants Stock Option Restricted Agreements
Stock Options Stock Performance Graph
Stock-based Incentive Plan Information Stock-based Incentive Plans
Stockholder Proposals Nominations Stockholders Agreement
Strategy Subject Potential Shareholder Litigation Resulting Lack Effective Internal
Table Contents Tammy Wedemeyer
Tax Impact Executive Compensation Tax Valuation Allowance
Technology Research Development Termination Amendment
Title Class Trade Receivables
Trademark Indication Agreements Uncertainty Customer Forecasts Demands Other Factors Lead Delays
Vote Voting Shares
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