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Sep. 30, 2024: SUGAWARA　SETSUBI, San ju San Bank: Second Opinion on Positive Impact Finance; CHUO KANKYO, The Juhachi-Shinwa Bank: Second Opinion on Positive Impact Finance; STEP, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Ecorecycle Kyoshin, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Guraberu, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; P.G.C.D. JAPAN, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Miyamoto Kaisanbutsu, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Maruyoshi Unyu Kikou, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; YOSHIDA PEANUTS FOODS, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Yamanishi Trading, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; SHIBA Sangyo, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; MIZUNO SHOTEN, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; MEIJI SANGYO, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; yanagawa godo, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Yuzuya-Honten, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Asahi Alex Holdings, The Shoko Chukin Bank and THE TAIKO BANK: Second Opinion on Positive Impact Finance; seiwafoods, The Joyo Bank: Second Opinion on Positive Impact Finance; SETO, THE SHIMIZU BANK: Second Opinion on Positive Impact Finance; Fujix Tokai, THE SHIMIZU BANK: Second Opinion on Positive Impact Finance; Kasahara Sangyo, THE SHIMIZU BANK: Second Opinion on Positive Impact Finance; EXSEEDS JAPAN, THE NISHI-NIPPON CITY BANK: Second Opinion on Positive Impact Finance; TUMAMINA, THE NISHI-NIPPON CITY BANK: Second Opinion on Positive Impact Finance; Shokaku Construction, THE NISHI-NIPPON CITY BANK: Second Opinion on Positive Impact Finance; SHIZUOKA SHIZAI, THE SHIZUOKA BANK: Second Opinion on Positive Impact Finance; Seiwa Environment, THE SHIZUOKA BANK: Second Opinion on Positive Impact Finance; Loadstar Capital, The Chiba Bank: Second Opinion on Positive Impact Finance; KINOKUNIYA, The Chiba Bank: Second Opinion on Positive Impact Finance; onsendojo, The Ashikaga Bank: Second Opinion on Positive Impact Finance; TOMIYAMA CONCRETE INDUSTRY, The Ashikaga Bank: Second Opinion on Positive Impact Finance; HouseDo Japan, The Senshu Ikeda Bank: Second Opinion on Positive Impact Finance; Koganemaru, The Senshu Ikeda Bank: Second Opinion on Positive Impact Finance; cars, The Nanto Bank: Second Opinion on Positive Impact Finance; WIZZ JAPAN, The Nanto Bank: Second Opinion on Positive Impact Finance; Stern OsakaMinami, The Nanto Bank: Second Opinion on Positive Impact Finance; HASHIMOTO GUMI, The Nanto Bank: Second Opinion on Positive Impact Finance; OKUMURA CORPORATION, The Nanto Bank: Second Opinion on Positive Impact Finance; HIKARI MATERIAL INDUSTRY, The Hachijuni Bank: Second Opinion on Positive Impact Finance; Hyperion Tokyo, Hamamatsu Iwata Shinkin Bank: Second Opinion on Positive Impact Finance; SAKEMI RYOKOKU, THE BANK OF FUKUOKA: Second Opinion on Positive Impact Finance; IBIC, The Hokkaido Bank: Second Opinion on Positive Impact Finance; GLAVIS, The Hokkaido Bank: Second Opinion on Positive Impact Finance; NAKATEC, The Hokuriku Bank: Second Opinion on Positive Impact Finance

Sep. 27, 2024: JCR Affirmed BBB+/Stable and J-2 on FURUKAWA; JCR Affirmed A+/Stable Long-term Issuer Rating on METAWATER; JCR Assigned BBB+ to Notes Series II: Affirmed BBB+ on Notes Series I of REDI Core Issuer LLC; [ Asset Securitization Products ] JCR Assigned A to Daiwa Securities Credit Linked Loan 2024-09 7614; [ Asset Securitization Products ] JCR Assigned J-1 to Aso Shoji Bills Receivable ABL 24-09; JCR Assigned A+ to Ganymede Limited Series 2024-106; National University Corporation Tohoku University: Reviewed Sustainability Bond Framework Evaluation: SU 1(F); SMEs, The Joyo Bank: Second Party Opinion on Sustainability Linked Loan Framework (Review); Chuo-Nittochi Group: Post-issuance Verification Report on Sustainability Linked Bond; Orient Corporation, Mizuho Bank: Second Opinion on Positive Impact Finance; TOTAL HOUSING, The Kumamoto Bank: Second Opinion on Positive Impact Finance; Festaria Holdings, The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; Hayashi Kenzai , The Shoko Chukin Bank: Second Opinion on Positive Impact Finance; R, The Shoko Chukin Bank and The Kumamoto Dai-ichi Shinkin Bank: Second Opinion on Positive Impact Finance; ZABUTEC, The Juhachi-Shinwa Bank: Second Opinion on Positive Impact Finance; Hotel Mikazuki, The Chiba Kogyo Bank: Second Opinion on Positive Impact Finance