We represent the following Compliance Policy in order to comply with laws, regulations and contracts and conduct business activities with a strong sense of ethics. Everyone who works in our company shall act in accordance with this policy and make a constant effort to meet the trust of various stakeholders.

1. COMPLIANCE WITH LAWS AND REGULATIONS

We shall correctly understand the content and spirit of, and respectfully comply with all applicable laws and regulations.

2. PROHIBITION OF CORRUPTION

We shall not provide, accept, request or promise bribes and all other unfair advantage. Everyone who works in our company shall not use titles and/or positions within the company for any personal advantage.

3. FAIR BUSINESS PRACTICES

We shall respect the rules, customs and best practices of the market, and shall not undertake any action that would impede free and fair competition.

4. PROHIBITION OF UNFAIR STOCK TRANSACTIONS

We shall not use our titles and/or positions within the company to conduct insider trading or other such unfair, illegal and untoward stock transactions.

5. PROHIBITION OF UNFAIR TREATMENT

No individual who finds unfair or illegal conduct and reports it shall not be punished or otherwise treated unfairly.

6. INFORMATION PROTECTION

All information acquired in the course of conducting our business (including personal information) shall be handled with the utmost care, and used in compliance with laws, regulations and contractual requirements.

7. PROTECTION OF INTELLECTUAL PROPERTY

We shall protect our intellectual property, and respect and properly use the intellectual property of third parties as well.

8. APPROPRIATE CREATION, MANAGEMENT AND DISCLOSURE OF INFORMATION

We shall appropriately create and manage information relevant to our finances and operations and shall disclose important information for the investors in a timely and appropriate manner.

9. RESPECT FOR HUMAN RIGHTS

We shall respect the human rights of all individuals, without regard, discrimination or unfair treatment according to nationality, race, gender, sex, age, religion, creed, socio-economic status or the presence/absence of a disability.

10. MAINTENANCE OF AN APPROPRIATE WORK ENVIRONMENT

We shall maintain an environment that is comfortable and conducive to work, complying with all applicable labor laws, and preventing all forms of harassment.

11. EXCLUSION OF ANTI-SOCIAL FORCES

We shall not have any dealings with anti-social forces (people and organizations involved and/or participating in activities such as terrorism and organized crime) and shall reject any attempt by the part of such individuals and organizations to establish relationships with us.
BayCurrent Consulting, Inc.
Chief Executive Officer Yoshiyuki Abe
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