Ghosn has been arrested on allegations including aggravated breach of trust in shifting personal investment losses worth 1.85 billion yen (13.3 million pounds) to the carmaker during the 2008–2009 financial crisis. Earlier on Tuesday, Ghosn declared his innocence to a Tokyo court.

Motonari Otsuru, head of Ghosn's Japan-based legal team, told reporters at a news conference that the agreement with Nissan was based on the condition that any losses or gains from the currency swap contracts would be Ghosn's.

(Reporting by Tim Kelly and Naomi Tajitsu; Writing by Ritsuko Ando; Editing by Himani Sarkar)