Annually Budget Other KPI By Region Semi-yearly Consolidated , Logistics and Statutory Accounting Results standards for preparation of Disclosure within a Month accounting standards or laws Segments in compliance with Scope of consolidation based on consolidated financial statements From Accounting System and Subsidiaries Statutory consolidation processing based on standards for preparation of consolidated financial statements Quarterly Financial Information (PL, BS, CF) Quarterly Disclosure and Compliance Purposes 5 1234 Budget Logistics Accounting and Financial Every 10 Business Days Consolidated Information (Budget, Results) 5 1234 5 1234 Consolidated Group Enterprise Information to Date management From the Accounting System Management Accounting Results and Other KPI Affiliates subject to enterprise Region, and business Monthly Monthly Financial Information (PL, BS) enterprise management purposes Every 6 Business Days Simplified consolidation process for Accounting, Logistics 5 1234 KPI Measurement Entire PSI 5 1234 Every 5 Business Days Plan Enterprise Management Purposes KPI Actual Measurement Target/Plan Target/Plan Operations Plan 5 1234 5 1234 Production Weekly of the Organization Setting Performance Monitoring Indicators Every Thursday Standardized Statutory / Management Accounting (Volume, Amount) (Volume, vary by company KPI Region, company, business and item Region, company, 5 1234 Logistics Information from Production to Sales beyond the boundaries of statutory and management accounting beyond the boundaries of statutory Measurement Vision Conversion process for items codes that Affiliates subject to enterprise management Results Daily Information (Example: ) Entire PSI Next Day Mission / It is necessary to reinforce global consolidated management that goes It is necessary to reinforce global consolidated Expansion of Project Management Information Strategy Strategy 5 1234 Cycle Operations Operations Timing Purpose 5 1234 5 1234 5 1234 Data Segment Applicable Data Data Processing (Management Scope) Scope of Applicable As major advances are made in corporate globalization, the reinforcement of consolidated enterprise management that complies ABeam Consulting offers various services relating to the reinforcement of consolidated enterprise management in a What is important to refine group enterprise management information is not limited to gathering accounting/financial required information for conventional management but also involves gathering project management information nancial linked to the accounting/fi information and the coordination of the two. Coordination of Project Management Information and Consolidated Accounting Information Coordination of Project Management Business management models that vertically integrate every aspect from group consolidated enterprise operations management to global for Manufacturing Industy Industy for Manufacturing Intelligence - Management Business -Global with with the IFRS-based management approach, and that covers not only financial information but also project management system, companies are required to prepare the annual securities report based on thean consolidatedearlier financial date, statementsas at well as preparing the quarterly reports in the form nancial of statementsconsolidated at fi an earlier date. subsidiaries in their consolidated monthly or quarterly reports. comprehensive manner. Consolidated enterprise management has taken on cance even in greater recent signifi years. Under the statutory accounting information such as logistics has become an essential task for companies that require prompt management decisions. However, in reality there are large numbers of companies that do not practice management accounting, including overseas

Business Intelligence Outline of “Business Management Models for Global Manufacturing”

1 Consolidated Financial *1 Global Oracle Hyperion Statements Financial Management (Statutory,

Business Intelligence Consolidation- Management) Financial Consolidation Financial Compliant Model Results Processing Results Financial Budge 2 Budget Oracle *2 Expenses Cost Control Results Hyperion Planning Financial budget Results Information Budge Budget and Performance Information Expansion Model Management Business Simulation Planning Data Manufacturing Company Sales Company Oracle Advanced Planning SCM revenue Mainframe Command Center *3 Analysis SCM risk Analysis Mainframe System System 3 Oracle

*4 Demantra Inventory Production Global Demand Plan Sales Plan Optimization Plan PSI Plan / PSI Plan / Production- Performance Performance Sales-Inventory (PSI) Integration PSI Plan Logic Analysis PSI Plan Model Model Layer Local PSI Local PSI Plan Plan data Plan Systems of Systems of Each Unit PSI Results PSI Results Gathered Data Each Unit

Plan Data Model =Global System

1. Global Consolidation-compliant Model This model provides a mechanism that reconciles or merges consolidated statutory accounting and consolidated management accounting based on multiple accounting standards, complies with the management approach and enables segment (business, geographical locations, products, customers, etc.) management and analysis. 2. Business Plan Expansion Model This model achieves effi cient and refi ned enterprise management through company-level strategy formation, budget development of each business and company, and the standardization and integration of business processes and mechanisms for budgets- results comparisons. 3. Global Production-Sales-Inventory (PSI) Integration Model This model enables movements in production-sales-inventory information to be meticulously refl ected in the budget, by forming monthly budgets linked to production-sales-inventory information (sales plan, production plan and inventory plan), and allows for fi nancial information-linked management simulation.

ABeam Consulting, as part of its EPM (Enterprise Performance Management) product group, regards Oracle’s performance management applications highly, particularly “Oracle Hyperion Financial Management,” which is renowned for its prolifi c track record of global implementation; and engages in system development by utilizing software products that match each business management model. These software products are superior in their compatibility with not only Oracle products but also the applications of other companies and enable integrated management of all types of enterprise performance information including fi nancial and non-fi nancial information. Additionally, by taking advantage of the highly fl exible reporting and simulation functions, we support the formulation of well-informed management decisions. By developing performance indicators, business processes and rules that are in line with the strategies of each manufacturer and their underlying IT systems, we enable advanced business management and support companies in their global expansion.

*1) “Oracle Hyperion Financial Management:” Application that enables aggregation of fi nancial statements, consolidation processing and analysis for effective group enterprise management *2) “Oracle Hyperion Planning:” Application that enables budget formulation, impact analysis through simulations, and monitoring *3) “Oracle Advanced Planning Command Center:” Business Intelligence product that visualizes the entire global SCM, and conducts analysis and simulations from the perspectives of revenue, costs, risk, performance, etc. *4) “Oracle Demantra:” Application that enables the preparation of sales plans based on demand forecasting, sales promotion plans for maximum profi t, and demand adjustments based on collaboration.

*Oracle, Oracle Hyperion Financial Management, Oracle Hyperion Planning, Oracle Demantra, and Oracle Advanced Planning Command Center are all registered trademarks of Oracle and its subsidiaries in the U.S. and other countries. The names of companies and products mentioned in this document may be trademarks or registered trademarks of each company.

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