About Fees and Other Costs

• When purchasing new public stocks, you will only need to pay the purchase price.

Risk of Loss Due to Market Fluctuations

• When trading new public stocks, there is a risk of loss due to fluctuations in the stock market after they are listed.
• If the new public stocks are convertible into other types of shares, bonds, or other assets, the price of these assets may fluctuate, leading to potential losses.

Risk of Loss Due to Changes in Issuer's Business or Assets

• If there are changes in the business or asset status of the issuer of the new public stocks, the price of the stocks may fluctuate, potentially leading to losses.
• If the new public stocks have rights to be converted into other types of shares, bonds, or assets, fluctuations in the issuer's business or asset status may also affect their price.

New Public Stock Transactions Are Not Subject to Cooling-Off

• Transactions involving new public stocks are not subject to the provisions of Article 37-6 of the Financial Instruments and Exchange Act.

Overview of Financial Instrument Trading Contracts Related to New Public Stocks

Regarding transactions of new public stocks at our company, they are conducted as follows:

• Handling of new public stock offerings or sales or private placements
• Sales of new public stocks

Overview of Taxation Related to Financial Instrument Trading Contracts

Taxation for individual customers is as follows:

• Profits from the transfer of new public stocks are generally considered capital gains. In case of losses, they can be offset against other capital gains.
• Dividends from new public stocks are generally considered dividend income.

Taxation for corporate customers is as follows:

• Profits and dividends from the transfer of new public stocks are included in the taxable income calculation for corporate tax.

For further details, please consult a tax professional.

Overview of Financial Instrument Trading Services Provided by Our Company

Our financial instrument trading services are primarily based on the provisions of Article 28, Paragraph 1 of the Financial Instruments and Exchange Act. When trading new public stocks or making protective deposits with us, the following applies:

• A protective custody account or foreign securities trading account must be opened for trading.
• When you place an order, you are generally required to deposit the full or part of the payment in advance (advance payment).
• If you do not deposit the full advance payment, you must deposit the payment by the agreed date.
• Upon successful completion of a transaction for new public stocks you ordered, a transaction report will be provided to you (including by mail or electronically).

Special Considerations for Foreign Customers

The following special considerations apply to foreign customers:

• For foreign customers, tax obligations and related duties may vary depending on the jurisdiction. Please ensure you consult local tax regulations.