Policy for Determining Remuneration Amounts and Calculation Methods

Remuneration and other compensation for individual directors is provided as a fixed cash amount that is limited in scope by resolution of the General Meeting of Shareholders and determined through discussions held by the Board of Directors based on a comprehensive review of various factors including business performance and degree of contribution to the company. When deciding upon details related to remuneration and other compensation for individual directors, the Board of Directors follows the company's established decision-making policies, balancing a number of variables, including complexities associated with the company's business operations, current societal standards, employee salaries, and the degrees of responsibility assumed by each individual director.

Total Amounts of Remuneration and Other Compensation by Executive Category, Total Amounts of Remuneration and Other Compensation by Type, and the Number of Executives Eligible for Such Remuneration and Other Compensation

Disclosure of Remuneration for Individual Directors

Macbee has not disclosed remuneration amounts for individual directors because none of its directors receive remuneration equal to or exceeding JPY100mn.