shall be clearly visible; (c) the dated of dissemination; (d) the following statement: “This document is not a prospectus for the offer for sale of units, however, it is prepared for the purpose of

audit firm. - 9) Result of Working Paper and the Audit Quality Control System Examination Prepared by Foreign Audit Regulators, Agencies issuing Licence of Public Accounting Professions in Foreign

hardcopy to the SEC.” Unofficial translation prepared by Legal Department PAGE 2 FORM 35-E1 Information with Representation and Warranty of the Company’s Director and Executive and their Consent [ company’s

policy and guidelines on corporate governance and unabridged code of business conduct prepared by the Company Attachment 6: Report of the Audit Committee Part 1 Business Operation and Operating Results

undertaking and details of asset appraisal Attachment 5: Unabridged policy and guidelines on corporate governance and unabridged code of business conduct prepared by the Company Attachment 6: Report of the

different from that of the Board of Directors under clause 9 None The Company certifies that all information contained in this Information Memorandum is true and accurate and has carefully been prepared

Memorandum is true and accurate and has carefully been prepared, mainly taking into account the benefits to the shareholders. This Information Memorandum has been prepared for information disclosure only, not

financial statements of TSEO after the completion of restructuring prepared for reflecting the investment value in the solar power plant projects in category of ground mounting in Japan, totaling of 8

Company hereby certifies that information as shown above is true and correct in all respects, and is carefully prepared for n the benefits of all shareholders. This document is prepared for the purpose of

in this Information Memorandum is true and accurate and has carefully been prepared, mainly taking into account the benefits to the shareholders. This Information Memorandum has been prepared for