Q.Why can you provide the valuation service of machinery and equipment in the various industries? Valuation of machinery and
equipment would require not only general financial and engineering knowledge but also special knowledge and experiences about
the industry's engineering matters. Why can you cover various industries?

A.Our members have engineering background and get accustomed to communicating with plant manager of various industries,thus
we are able to get the required and significant information from target company smoothly. I addition to that,we have powerful
network of professional engineers or second hand dealers in various industries. This advantage must be very strong for machinery
and equipment valuation in comparison with other valuers who have financial or real estate background.

Q.Can you provide the valuation service related to cross border transaction and plant overseas?

A. Our members have experienced machinery and equipment valuation in global valution company for many years and have got the
appraisal qualification in USA,thus we have network of overseas appraisers and learned terminology related to machinry and equipment
valuation in English. And we have experienced many site inspection overseas,such as China,ASEAN. We also have many experience of
communicating with overseas accounting auditors in machinry and equipment valuation.


Q. Can you tell us who to ask or outsource about the valuation of machinery and equipment?

A.Currently,national qualification specialized in machinery and equiipment valuation does not exist in Japan,however Accredited Senior
Appraiser ("ASA") of American Soceity of Appraisers in USA has been recognized as one of the international qualifications globally.
Our members got the certificate earliest in Japan. This certificate' s program includes general valuation concept or financial techinique,
however,does not include engineering matters,such as manufacturing process,factory operation problem,nor require experiecnce related
to engineering or factory operation. Therefore,you should ask appraiser's background or appsaiser's plan to use other professional before
you outsource the valuation.

Q. Could we sell the subject machinery and equipment at your estimated value? And do you have plan to compensate if your estimated value
are much different from the actual selling price?

A.Our role is to value the subject machinery and equipment from professional point of view,thus our fees does not depend on the value,but
our working hours or required expenses of professional service. Therefore,in our servie,there are no plan to compensate the variances between
the actual selling price and our estimated value.