A Guide for Foreign Investors

Nisshin Seifun Group Inc. discloses the following documents for the convenience of overseas shareholders and investors.

1. Corporate Governance Report:
   Listed companies in Japan have been required to observe Japan’s Corporate Gonernance Code which came into effect on June 1, 2015, in compliance with stock exchange regulation.
2. Summary of Financial Statements:
   Quarterly financial summary in compliance with stock exchange regulations.
   Listed companies in Japan have been required to observe stock exchange regulations and disclose quarterly financial summaries. Effective April 1, 2008, listed companies file quarterly financial statements, which correspond to the U.S. public companies' "Form 10-Q."
3. Securities Report (Annual financial and business report):
   Annual financial and business report prepared in compliance with the Financial Instruments and Exchange Law of Japan which is translated into English, but only the Japanese version is audited.
   The Securities Report corresponds to the U.S. public companies' "Form 10-K."
4. English Financial Statements:
   Prepared based on the consolidated financial statements in the Securities Report with some reclassifications made to U.S standards and conversions to U.S. dollars. These Financial Statements have been posted in English from the fiscal year ended March 2007. The Company's English Financial Statements are audited.
5. Business Report:
   Issued mainly for individual shareholders after the annual general meeting of shareholders for the purpose of disclosing business results and summary of financial data of the previous fiscal year.
6. General Meeting of Shareholders (Convocation Notice of General Meeting of Shareholders):
   Issued mainly for individual shareholders to invite them to attend the general meeting or to ask them to exercise their voting rights.