We have performed, to the date of this memorandum, the following subsequent events procedures and other review procedures covering transactions, operations and corporate minutes from the date of our Interoffice Conclusion and Summary Review Memorandum.
In the course of performing those procedures, no material subsequent events or transactions have come to our attention or adjustments have been discovered that should be considered by you, based on the assigned analytic threshold, in reporting on the quarterly consolidated financial statements of The Furukawa Battery Co for the three month ended 31 March 2016. Additionally, the conclusion expressed by us in the Interoffice Conclusion and Summary Review Memorandum requires no change or update as of today’s date.