Procurement and Purchasing Guidelines
1. Basic approach
Under the Group Sustainability Policy, Mebuki Financial Group, Inc. (hereinafter referred to as the“Company”) and its group companies (hereinafter collectively referred to as the “Group” together withthe Company) will strive to prioritize the purchase of environmentally and socially friendly goods andservices and promote responsible external procurement and purchasing activities that are considerate ofsocial issues, such as environmental issues and human rights, through collaboration with suppliers whoare considerate of the environment and society. In this way, we will contribute to the realization of asustainable society. These guidelines will be made publicly available, and we will strive to promote
procurement and purchasing through internal and external communications.

2. Scope of application
These guidelines apply to goods, appliances, etc. purchased or procured by the Group.

3. Basic policy on procurement and purchasing
With due consideration of the necessity of procurement, the Group will procure products and services
that are environmentally friendly or that have as little environmental impact as possible, in addition totheir quality and economic rationality, giving priority to suppliers who are committed to reducing theirenvironmental impact.

4. Group initiatives for procurement and purchasing
The Group will aim to enhance corporate value and realize a sustainable society by promoting responsible
procurement activities and the optimization of procurement.
(1) Fair selection of suppliers
We will strive to select suppliers fairly, taking into comprehensive consideration their efforts invarious areas, including quality, service content, convenience, economic rationality, compliance withdelivery dates, compliance with laws, regulations and social norms, and consideration of theenvironment, human rights and social issues.
(2) Compliance with laws, regulations and social norms
We will comply strictly with laws and regulations and, always bearing social norms in mind, engage
in procurement and purchasing activities with a high degree of self-discipline. We will have noconnections with antisocial forces, and we will reject any and all unreasonable demands fromantisocial forces. We will maintain sound and transparent relationships with our suppliers. For thisreason, we will not engage in the giving or receipt of entertainment or gifts with suppliers that areagainst social norms.
(3) Consideration of environment
We will promote initiatives to reduce environmental impact and strive for procurement and purchasingthat contribute to environmental conservation and to the reduction of environmental impact, including
climate change and biodiversity.

(4) Respect for human rights
In procurement and purchasing activities, we will respect fundamental human rights, pay attention to
occupational health and safety, and strive to transact with and purchase goods and services fromsuppliers who do not commit human rights violations, such as unfair discrimination, forced labor, andchild labor.
(5) Collaboration with suppliers
In procurement and purchasing, to practice consideration of environmental and social issues acrossthe supply chain, we will seek cooperation from suppliers and work with them to promote initiatives.
In addition, we will build relationships of trust with our suppliers and aim to achieve sustainablegrowth together with them.

5. Expectations of suppliersWith the aim for the Group and our suppliers to contribute together to the development of a sustainable
society and for our mutual development as business partners through procurement activities, we have set
forth the following partnership requirements, with expectations of suppliers’ understanding of andcooperation with these requirements.
(1) Compliance with laws, regulations and social norms
We ask suppliers to comply with laws, regulations and social norms and to pursue honest and faircorporate activities.
(2) Consideration of environment
We ask suppliers to fulfill their social responsibility through initiatives such as resource and energy
conservation and waste reduction, and to conduct ongoing initiatives to balance their corporate
activities with environmental conservation and pollution prevention, including climate change andbiodiversity, as well as identifying and reducing GHG emissions.
(3) Respect for human rights
We ask suppliers to engage in the following corporate activities that respect human rights, referringto international codes* based on the understanding that business activities have the potential to affecthuman rights.
Respect the fundamental human rights of employeesDo not engage in discriminatory treatment, child labor, or forced labor

Respect the right to freedom to associate or not associate, and the right to collective bargaining
under laws and regulations

Promote diversity and inclusion to realize the growth and active participation of diverse humanresources

Actively commit to the elimination of discrimination and harassment* International Bill of Human Rights, ILO Declaration on Fundamental Principles and Rights at Work,
UN Guiding Principles on Business and Human Rights, etc.
(4) Health and Safety
We ask suppliers to satisfy appropriate criteria regarding labor practices, wages, workplace health andsafety, and other occupational issues, as well as laws, regulations, and various rules.

(5) Information management
We ask suppliers to build management frameworks for the appropriate protection and use ofconfidential and personal information and to strengthen their information security in their efforts forongoing improvement.
(6) Protection of intellectual property
We ask suppliers to protect and pay attention to intellectual property rights that they own or that areattributed to them to ensure that such rights are not infringed by third parties and to promise not tocommit any infringement, such as the unauthorized acquisition or use of intellectual property rights,
including patents, utility models, designs and trademarks of third parties, as well as the illegal copyingof software and books.

6. Summary of the procurement and purchasing criteria of the Group(1) Consideration of the life cycle of products and services
Purchase products and services in consideration of the various environmental impacts in the life cycleof those products and services, from the extraction of resources to disposal(i)Contribute to the non-use of substances that may affect human health and the environment andthe reduction of emissions of such substances(ii)

Consume fewer resources and less energy(iii) Use renewable natural resources such as forests in sustainable ways(iv) Consider better durability and ease of repair and parts replacement, to ensure that purchased andprocured products and services can be used for as long as possible(v)

Design to enable reuse and have a system for collection and reuse(vi) Design for ease of separation, disassembly, and sorting by material and have a system forcollection and recycling(vii) Use recycled materials and reused parts as much as possible(viii) Use recyclable materials for packaging materials, which can be re-used or used as recycledmaterials(ix) Allow for ease of appropriate treatment and disposal when being discarded(2) Selection of suppliers
In the selection of suppliers, we prioritize transactions with suppliers that actively engage in thefollowing environmental conservation activities, in addition to other criteria such as quality, price,delivery dates, service, technical capabilities, and laws, regulations and social norms. We also
encourage suppliers to obtain environmental management systems (EMS) certifications such as ISO
14001.
(i)Comply with laws, regulations and social norms(ii)

Respect human rights and strive to realize safe and healthy working environments in businessactivities(iii) Have a corporate philosophy or policy concerning the environment(iv) Establish a system of accountability to promote environmental initiatives

(v)Provide employees with information and education regarding environmental protection(vi) Understand and comply with major environmental laws and regulations related to the supplier’s
own business(vii) Understand environmental impacts (CO2 emissions and water consumption) and strive to reducethem(viii) Understand waste volumes and engage in activities to reduce it(ix) Actively announce and provide the supplier’s own environmental information (reports,brochures, website, etc.)

Established on January 4, 2023