Announcement on Change of the Accounting Period (Closing Date of Fiscal Year)

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Announcement on Change of the Accounting Period (Closing Date of Fiscal Year)

July 31, 2014 To whom it may concern, Company name: Nabtesco Corporation Representative: Kazuaki Kotani, Representative Director, President & CEO (Code: 6268, 1st Section of TSE) Contact: Toshihiro Matsumoto, General Manager, General Administration Dept. (Telephone: +81-3-5213-1133) Announcement on Change of the Accounting Period (Closing Date of Fiscal Year) Nabtesco Corporation (hereinafter, “the Company”) hereby announces that it has resolved at its Board of Directors’ meeting held today that it will change the accounting period as detailed below, on the condition that the proposal of “Partial Amendment to the Articles of Incorporation” will be approved at the 12th Annual General Meeting of Shareholders to be held in late June 2015. 1. Reasons for the change The Company’s fiscal year-end shall be changed from March to December for the purpose of aligning the period with that of the consolidated overseas subsidiaries, thereby improving efficiency in the management and business operations including the compilation of budgets and business performance management. Also, the Company considers that this change will meet the requirement for alignment of fiscal year of consolidated companies as set forth under the International Financial Reporting Standards (IFRS) of which the future application is under consideration. 2. Details of the change Current fiscal year-end: March 31 of each year New fiscal year-end after change: December 31 of each year Notes: 1. When the relevant change has been implemented, the 13th fiscal period shall be transitional, covering the nine months from April 1, 2015 to December 31, 2015. 2. Consolidated domestic subsidiaries will also adopt the same change. 3. Future outlook The Company will disclose the financial forecast for the 13th fiscal period in the financial results for the fiscal year ending March 31, 2015, which will be announced in May 2015. .

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