Group Conduct Guidelines

12. Proper Handling of Accounting Procedures

Specific Guidelines

1. Paying expenses properly
   1. When paying expenses, we shall observe our internal company rules and adopt a system of multiple checks (checking by two or more people) so that we can avoid improper or unfair expense payments.
2. Ensuring appropriate accounting
   1. We shall observe appropriate accounting standards based on the generally accepted accounting principles to ensure the accuracy of our accounting and financial data. Likewise, we shall build and maintain an appropriate internal control system to ensure the accuracy of financial reporting.
3. Observance of tax laws
   1. We shall pay taxes in accordance with relevant tax laws.
   2. For cross border transactions, including those transactions involving companies of the global Group, we shall carefully check the tax laws of the relevant country as well as those tax laws in Japan.