 TOKYOBUSINESS WIREINTERTRUST TRUSTEES CAYMAN LIMITED SOLELY IN ITS CAPACITY AS TRUSTEE OF JAPAN-UP and Strategic Capital, Inc. hereinafter collectively referred to SC are shareholders of JAPAN SECURITIES FINANCE CO., LTD hereinafter referred to as JSF. Improper Accounting Treatment In accordance with the Financial Instruments and Exchange Act FIEA, the Regulations on Financial Statements and the ...... 