Structuring Division

• SMBC Nikko Securities Inc.
• SBI SECURITIES CO., Ltd.
• SBI Shinsei Bank, Limited
• Okasan Securities Co., Ltd.
• Goldman Sachs Japan Co. Ltd.
• Citigroup Global Markets Japan Inc.
• JPMorgan Securities Japan Co., Ltd.
• Daiwa Securities Co. Ltd.
• DBJ Securities Co. Ltd
• Tokai Tokyo Securities Co., Ltd.
• Nomura Securities Co., Ltd.
• Barclays Securities Japan Limited
• BNP Paribas Securities Limited
• BofA Securities Japan Co., Ltd.
• Mizuho Securities Co., Ltd.
• Sumitomo Mitsui Banking Corporation
• MUFG Bank, Ltd.
• Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.
• Morgan Stanley MUFG Securities Co., Ltd.
• Resona Bank, Limited.
• Saitama Resona Bank,Limited

Consulting Division

• E&E Solutions Inc.
• The Japan Research Institute, Limited
• Mizuho Research & Technologies, Ltd.
• Mitsubishi UFJ Research and Consulting Co., Ltd.
• Yachiyo Engineering Co., Ltd

External Review Division

• SOCOTEC Certification Japan
• DNV BUSINESS ASSURANCE JAPAN K.K.
• Rating and Investment Information, Inc.
• Japan Credit Rating Agency, Ltd.
• The Japan Research Institute, Limited
• Moody’s Japan K.K.