Pay careful attention

SUPPLEMENT - THE 2007 GLOBAL REPORT - October 01, 2007

Anderson Mori & Tomotsune

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Izumi Garden Tower, 6-1 Roppongi 1-chome, Minato-ku Tokyo 106-6036 Japan

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The Financial Instruments and Exchange Law of Japan (the FIEL) will take effect on September 30 2007 as an amendment to the existing Securities and Exchange Law of Japan (the SEL) and related laws. A stated purpose of the FIEL is to regulate various types of financial instruments for investment in order to protect customers. However, the FIEL will also require structured finance practitioners in Japan to consider several important points. Below is an outline of those points.

Scope of "securities" expanded Broadly speaking, all trust beneficial interests (TBI) will be regarded as securities for the purpose of the FIEL. Therefore, marketing and placement activities for the TBI will have to be made within the framework of the FIEL. Although a trust may not change the substance of the entrusted assets, the TBI is given a position under the FIEL, which may not be given to the entrusted assets by themselves....



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