| Description of Valuation Technique | | Significant inputs | | Inter-relationship between significant inputs and fair value measurement |
| Sales comparison approach: Sales price of comparable property in close proximity are adjusted for differences in key attributes such as property size. The expected sales price is adjusted with sales discount based on land size. The significant inputs into this valuation approach are price per square meter of comparable properties and sales discount. | l Price per square meter (JPY 8,000). l Sales discount (15%). | | The estimated fair value would increase (decrease) if: l the price per square meter is higher (lower); or l the sales discount rates are lower (higher). |