Green Bond Fact Sheet

JACCS Co., Ltd.

Date: 23-Apr-2019

Issue date: 16-04-2019 Maturity date: 16-04-2024 Tenor: 5Issuer Name

JACCS Co., Ltd.

Amount Issued

JPY10bn (USD89m)

Country of riskJapan

CBI Database

Included

Issuer Type1

Non-financial
corporate

Bond Type

Senior unsecured

Green Bond Framework

N/A

Second party opinion

N/A

Certification Standard

Not certified

Assurance report

N/A

Certification Verifier

N/AGreen bond rating

Green 1 (JCR)☒ Energy☒ Solar☐ Onshore wind
☐ Offshore wind
☐ Geothermal☐ Hydro☐ Tidal☐ Biofuels☐ Bioenergy☐ District heating☐ Electricity grid

☐ Energy storage☐ Energy performance☐ Infrastructure☐ Industry: components☐ Adaptation & resilience☐ Buildings☐ Certified Buildings☐ HVAC systems☐ Energyperformance☐ Water performance☐ Energy storage/meters☐ Other energy related☐ Industry: components☐ Adaptation & resilience☐ Transport☐ Electric vehicles☐ Low emissionvehicles☐ Bus rapid transit☐ Passenger trains☐ Urban rail

☐ Freight rolling stock☐ Coach / public bus☐ Bicycle infrastructure☐ Energy performance☐ Transport logistics☐ Infrastructure☐ Industry: components☐ Adaptation & resilience☐ Water & wastewater☐ Water distribution☐ Water treatment☐ Wastewatertreatment☐ Water storage☐ Storm water mgmt
☐ Flood protection☐ Desalinisation plants☐ Erosion control☐ Energy performance☐ Infrastructure☐ Industry: components☐ Adaptation & resilience☐ Waste management☐ Recycling☐ Waste prevention☐ Pollution control☐ Landfill, energy capture☐ Energy performance☐ Infrastructure☐ Waste to energy☐ Industry: components☐ Adaptation & resilience

Use of Proceeds☐ Land use & agriculture☐ Afforestation/parks☐ FSC Forestry☐ FSC Cellulose &paper☐ Land remediation☐ Energy/water efficiency☐ Sustainable agriculture☐ Adaptation & resilience☐ Other☐ Adaptation &resilience☐ ICT☐ Industry: process

Issue details
ReportingCompany information

As the entire amount of proceeds raised will be immediately appropriated for theredemption of commercial paper, reporting on unallocated funds is not currently expected.
However, if the outstanding balance of the solar loan pool is less than the amount of theBonds issued and substantial unallocated funds are generated, the Company plans to reporton the time when the unallocated funds are generated and the status of appropriation
thereafter. JACCS also plans to regularly disclose the estimated power generation andestimated CO2 reductions from installing solar power generation systems that are eligible forsolar loans once a year on its website after calculating environmental improvements forresidential solar loans and industrial solar loans.
JACCS is a consumer finance company founded in 1954. It engages in the credit business,
including shopping credit and auto loans, the card business, the payment business, including
rent guarantees and collection agency services, and the financing business, including
guarantees for personal loans by banks and housing loans.

Firsts, records andcertifications
Proceeds description

Climate Bonds view

JACCS plans to refinance the funds for loans mainly to install solar power generation systems(the solar loans), served by the Company’s member stores nationwide to individuals andcorporate customers. JCR confirmed that the use of proceeds is to construct or introduce
solar power generation systems and to highly energy-efficient equipment.
Japanese issuance continues to increase steadily, this being the 10th green bond issued in
the country in 2019. It is also yet another example of a Japanese corporate engaged in thecredit business issuing a green bond to finance solar loans (others include Orient
Corporation, also this month, and AEON Product Finance in December 2018), which has beenless common in other countries.

Underwriters
Deal comments
Credit Rating
Pricing summary
Investors summary

1Issuer categories: ABS, development bank, financial corporate, government-backed entity, loan, local government, non-financial
corporate, sovereign