Teruhisa Toyama (Partner)’s comment was quoted in an article entitled "Overpayment of Dividends Causes Continuous Ripples; NIDEC Reported in June, Other Companies Also Examined," in the Nikkei newspaper, dated August 21, 2023.

Teruhisa Toyama (Partner)’s comment was quoted in an article entitled "Overpayment of Dividends Causes Continuous Ripples; NIDEC Reported in June, Other Companies Also Examined," in the Nikkei newspaper, dated August 21, 2023, published by Nikkei Inc.