Financial advisory work related to the sale of real-estate-related financial assets held chiefly in Japan by Lehman Brothers Commercial Mortgage and Sunrise Finance, which were companies controlled by Lehman Brothers Japan Inc.

Financial advisory work related to the third-party allocation of shares in First Baking to Toyota Tsusho, and a commercial and capital agreement between First Baking and Toyota Tsusho.

Financial advisory work related to the merger of Mercian's businesses involving alcohol for further processing and fermented seasonings with Kirin Kyowa Foods.

Financial advisory work related to a takeover bid for AGASTA by NIS1, a wholly owned subsidiary of NIS GROUP.

Financial advisory work related to a management buyout (MBO) of ASK PLANNING CENTER by Soju Corporation.

Financial advisory work related to the sale of shares of Matsumoto Unso, a subsidiary of Alpico Holdings, to Hamakyorex.

Financial advisory work related to concluding a commercial and capital agreement between Juroku Bank and Gifu Bank and the third-party allocation of \5 billion in preferred shares by Gifu Bank.