Mr. Tokunaga is an employee of Mitsui & Co. Steel Ltd. for paying the salary, bonus and fringe benefit and other similar nature of Mr. Tokunaga will paid by Mitsui & Co. Steel Ltd.(MBS) every 25th of each month(please see at Employee Secondment Agreement Article 4) and MCT will paid back to MBS by paid to MBK after received invoice for this expenses. The accounting is other expenses not payroll.