News Release

Jan. 31, 2007

Assigned J-1 to Molten Bills Receivable ABL07-01

Jan. 30, 2007

Assigned J-1+ to Teral Kyokuto Bills Receivable ABL07-01

Assigned J-1+ to JUTEC Bills Receivable ABL07-01

Jan. 29, 2007

Assigned J-1+ to Chudai Jitugyo Bills Receivable ABL07-01

Assigned J-1 to Osaka Steel Tube Bills Receivable ABL07-01

Jan. 26, 2007

Assigned J-1 to SEIBUKIZAI Bills Receivable ABL07-01

Assigned J-1 to Fuji Shokai Bills Receivable ABL07-01

Jan. 25, 2007

Assigned J-1+ to MSNW Trust Certificate Series 07010

Jan. 24, 2007

Assigned J-1 to Bills Receivable ABL07-01 (A Corporation in Aichi)

Jan. 23, 2007

Assigned J-1 to healthcare fees receivable ABL07-01 (C Hospital)

Jan. 22, 2007

Assigned J-1 to Hayakawa Rubber Bills Receivable ABL07-01

Assigned J-1 to healthcare fees ABL07-01 (Asahikawa Sanai HP)

Jan. 19, 2007

Assigned J-1 to healthcare fees ABL07-01 (Heiwa & Konbu Onsen)

Jan. 17, 2007

Assigned J-1 to healthcare fees receivable ABL07-01 (A Hospital)

Jan. 15, 2007

Assigned J-1 to healthcare fees receivable ABL07-01(Tokachinomori)

Assigned J-1+ to Takeda General Hospital Trust Certificates 07-01

Assigned J-1 to healthcare fees receivable ABL07-01 (B Hospital)

Jan. 12, 2007

Assigned J-1 to Healthcare Fees Receivable ABL07-01 (Ishii HP)

Jan. 09, 2007

Assigned J-1 to Nohara Bills Receivable ABL06-12

Jan. 04, 2007

Assigned J-1 to Molten Bills Receivable ABL06-12

Dec. 28, 2006

Assigned J-1+ to Teral Kyokuto Bills Receivable ABL06-12

Assigned J-1 to SEIBUKIZAI Bills Receivable ABL06-12

Assigned J-1 to Toda Kogyo Bills Receivable ABL06-12

Assigned J-1+ to JUTEC Bills Receivable ABL06-12

Assigned J-1+ to Kimura Bills Receivable Certificates/ABL06-12

Assigned J-1 to MoonStar Bills Receivable ABL06-12

Dec. 27, 2006

Assigned A/BBB to bonds/loans of Totate Higashi Senda Tokutei Mokuteki Kaisha

Dec. 26, 2006

Assigned J-1 to Fuji Shokai Bills Receivable ABL06-12

Dec. 25, 2006

Assigned J-1+ to MSNW Trust Certificate Series 06120

Dec. 22, 2006

Assigned J-1 to healthcare fees ABL06-12 (Asahikawa Sanai HP)

Assigned J-1 to Bills Receivable ABL06-12 (A Corporation in Aichi)

Assigned J-1 to healthcare fees receivable ABL06-12 (C Hospital)

Dec. 20, 2006

Assigned J-1 to Nishiken Bills Receivable ABL06-12

Assigned J-1 to healthcare fees ABL06-12 (Heiwa & Konbu Onsen)

Dec. 18, 2006

Assigned J-1 to healthcare fees receivable ABL06-12(Tokachinomori)

Assigned J-1 to healthcare fees receivable ABL06-12 (A Hospital)

Dec. 14, 2006

Assigned J-1+ to Takeda General Hospital Trust Certificates 06-12

Assigned J-1 to healthcare fees receivable ABL06-12 (B Hospital)

Dec. 13, 2006

Assigned J-1 to Healthcare Fees Receivable ABL06-12 (Ishii HP)

Dec. 08, 2006

Assigned J-1 to Nohara Bills Receivable ABL06-12

Assigned AAA to Weitzmani Trust Funding

Dec. 06, 2006

Upgraded Octave Synthetic CDO Series 2 bonds to AA from A-

Upgraded Octave Synthetic CDO Series 1 Class B to AAA from AA

Nov. 30, 2006

Assigned J-1 to Toda Kogyo Bills Receivable ABL06-11

Assigned J-1 to Molten Bills Receivable ABL06-11

Assigned J-1+ to Teral Kyokuto Bills Receivable ABL06-11

Nov. 29, 2006

Assigned J-1 to Osaka Steel Tube Bills Receivable ABL06-11

Nov. 28, 2006

Assigned J-1 to SEIBUKIZAI Bills Receivable ABL06-11

Assigned J-1 to Fuji Shokai Bills Receivable ABL06-11

Nov. 27, 2006

Assigned J-1+ to MSNW Trust Certificate Series 06110

Nov. 24, 2006

Assigned J-1 to Bills Receivable ABL06-11 (A Corporation in Aichi)

Nov. 22, 2006

Assigned J-1 to healthcare fees receivable ABL06-11 (C Hospital)

Assigned J-1 to healthcare fees ABL06-11 (Asahikawa Sanai HP)

Nov. 21, 2006

Assigned J-1 to healthcare fees ABL06-11 (Heiwa & Konbu Onsen)

Nov. 20, 2006

Assigned J-1 to healthcare fees receivable ABL06-11 (A Hospital)

Nov. 17, 2006

Assigned preliminary AAA to Weitzmani Trust Funding

Nov. 15, 2006

Assigned J-1 to healthcare fees receivable ABL06-11(Tokachinomori)

Assigned J-1 to healthcare fees receivable ABL06-11 (B Hospital)

Assigned J-1+ to Takeda Gen. Hospital Trust Certificates 06-11

Nov. 13, 2006

Assigned J-1 to Healthcare Fees Receivable ABL06-11 (Ishii HP)

Nov. 09, 2006

Assigned J-1 to Nohara Bills Receivable ABL06-11

Assigned J-1+ to JUTEC Bills Receivable ABL06-11

Oct. 31, 2006

Assigned J-1 to Molten's ABL on bills receivable

Assigned J-1+ to Teral Kyokuto's ABL on bills

Assigned J-1 to Toda Kogyo's ABL on bills receivable

Oct. 27, 2006

Assigned J-1 to Fuji Shokai bills receivable ABL06-10

Oct. 26, 2006

Assigned J-1 to Seibukizai's ABL on bills receivable

assigned J-1 to Osaka Steel Tube's ABL on bills receivable

Oct. 25, 2006

Assigned J-1+ to MSNW Trust Certificate Series 06100

Oct. 23, 2006

Assigned J-1 to ABL on healthcare receivable (Heiwa & Konbu Onsen)

Assigned J-1 to ABL on healthcare fees receivable (C Hospital)

Assigned J-1 to ABL on bills receivable (A Corporation in Aichi)

Oct. 20, 2006

Assigned J-1 to ABL on healthcare receivable (Asahikawa Sanai HP)

Oct. 17, 2006

Assigned J-1 to ABL on healthcare fees receivable (A Hospital)

Oct. 13, 2006

Assigned J-1 to ABL on healthcare fees receivable (Tokachinomori)

Assigned J-1 to ABL on healthcare fees receivable (B Hospital)

Assigned J-1+ to certificates of Takeda Hospital

Assigned J-1 to ABL on healthcare fees receivable (Ishii Hospital)

Oct. 06, 2006

Upgraded bonds of Sumitomo Life Fund Securitization SPC to A-

Affirmed J-1+ on ABCP of Rabbit Funding

Assigned J-1 to Nohara's ABL on bills receivable

Upgraded bonds of Dai-ichi Life Dai2Kai TMK to A+

Oct. 03, 2006

JCR Affirmed J-1+ on ABCP of Nexus Asset Funding

Affirmed J-1+ on ABCP following review of Credit Enhancers

Sep. 29, 2006

Assigned J-1 to Toda Kogyo's ABL on bills receivable

Assigned J-1+ to Teral Kyokuto's ABL on bills

Assigned J-1 to Molten's ABL on bills receivable

Assigned J-1+ to certificate/ABL of Kimura's Receivable

Assigned J-1 to Seibukizai's ABL on bills receivable

Assigned J-1+ to certificate/ABL of Kimura's Receivable

Sep. 28, 2006

assigned J-1 to Osaka Steel Tube's ABL on bills receivable

Assigned J-1 to Nippei Toyama's ABL on bills receivable

Sep. 27, 2006

Assigned J-1 to Fuji Shokai's ABL on bills receivable

Sep. 26, 2006

Assigned AAA to Class A sr.certificates of IBK Trust Certificates

Sep. 25, 2006

Assigned J-1+ to certifi. for MSNW's dispensing fees receivable

Assigned J-1 to certificates of Amano's bills receivable　0609

Sep. 22, 2006

Assigned J-1+ to JUTEC's ABL on bills receivable

Assigned J-1 to ABL on healthcare fees receivable

Sep. 21, 2006

Assigned J-1 to ABL on healthcare fees receivable

Assigned J-1 to ABL on healthcare fees receivable