The Study Group on Finance and Restructuring Practice Utilizing All Asset Security (commissioned party: Japan Institute of Business Law), commissioned to conduct an investigation by the Financial Services Agency in which one of the firm’s attorneys-at-law (Yoshihito Kuramochi) was involved as an investigating member, released a report concerning its investigation on financing systems and practices in the US and the UK utilizing all asset security and a summary of financial practices and the utilization thereof when new systems for providing security are introduced in Japan, based on the features of financing systems and practices in the two countries.