amounts of the interests were recorded as income in the GLH’s financial statements, which was considered fabrication of accounting records and exaggeration of GL operating results. Mr. Konoshita’s

among MODERN, the major shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) by through the assignment of the involving in Securities Purchaser transaction

shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently, on 22 July to 18

, the major shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently

shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently, on 25 August to 1

shareholder of TPAC, (Securities Seller) and the Lohia family Group (Securities Purchasers) through the assignment of the Securities Purchaser to be involved in the transaction. Subsequently, on 27 July to 5