The company, which makes screens for Apple's iPad and iPhone, needs to shore up cash to roll over as much as 360bn yen of short-term commercial paper and will need another 200bn yen to cover a maturing convertible bond in September 2013.

BBC: Sharp shares rise amid hopes for further restructuring

Because there are fees to do this, the council lowered the gold return over the time period studied and used a short-term cash rate as a benchmark for the borrowing cost.

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"Anything short of, 'We are giving a product, we are giving cash, over and out, ' gets into a gray area, " says marketing consultant Jim Stengel.

WSJ: Cause-Related Marketing Requires Care

Even if the health budget gets 8% more in cash terms over the three years, that will still fall short of headline inflation over the three years, and probably further behind the rising cost of sustaining health care and meeting rising demand and expectations.

BBC: Budget challenge