Masatoshi Matsumoto

Consultant for privat companies (Publishing, Design, Trading) Book keeping Closing year end

Finance To review 3 subsidiary company performances (UK, US, JPN subsidiary manufacturing company) To control R&D, CAPEX cost ,budget and forecast To organize division financial committee meeting (Preparation of Power Point material) Procurement To control EV parts procurement (Production parts and R&D parts) To set up and revise parts price at every quarter. Project assist To join in Project team(M&A) To communicate with external Consulting firm To prepare presentation material for Project

Finance To analysis monthly performance (expenditure, cost, revenue, compare to previous month, previous year) To control inventory in R&D facility division To check payment in-house procedure To do payment action by using MUFJ banking system To begin to use Banking System for overseas remittance (Deutsche Bank) To do action for audit with Balance Sheet account balance reconfirmation To manage bank loan (bank application, debt payment) with Deutsche Bank To revaluate foreign currency bank balance To join in monthly Japanese subsidiary performance review video conference meeting. HR To manage payroll activity (using external payroll system) To control social insurance activity To prepare social insurance application To organize a filing system (In cooperation with an external company) To join in SAP system update project To negotiate rent fee with office owner System Software SAP

Cash management (forecast for cash balance) Controlling Korea subsidiary cash balance Negotiate with bank, and finance shared service Join in project of changing company core system ( from Oracle to Cubic) as finance division representative Soft ware Oracle, Cubic

Contract position (Temporary hired) To check and adjust financial data of Tokyo stock market listed company in Bloomberg system To issue comment memo on Japanese public company Software Bloomberg system

Accounting Finance To report financial results based on Japanese and US GAAP To prepare year budget plan and forecast based upon actual results To prepare tax return (Corporate and consumption) To manage cash flow To prepare financial analysis reports to Japan CEO and APAC HQ To control and manage facility of R&D instrument To control and manage proto type production cost To manage and control inventory To manage purchase order (by SAP) To issue billing invoice To wire cash to overseas intercompany by procedure of Japanese Foreign exchange law To reconcile intercompany balance To negotiate with audit firm about auditing To attend annual Asian Pacific Finance managers meeting in Shanghai Asian Pacific HQ To correspondence with forwarding agents To prepare analysis report To calculate payroll and do all procedure To prepare social insurance application for incoming and retirement employee General affair To structure internal control procedure for SOX in NihoTimken Organization To prepare visa-application for expatriate To negotiate with law firm about sales contract To plan and do office relocation To lead office allocation project Software SAP, Hyperion

Apr. 2000-Dec. 2002 Accounting and Finance Manager (reporting to CFO) To prepare financial reports To install new accounting software for efficient reporting. To negotiate with Audit firm (Thomatsu) and accounting firm about auditing Dec.2002-2003.Mar. General affairs manager (reporting to Human Resource Manager) To review company rule for internal audit objective To make action plan for reviewing fixed assets and do action actually.

To prepare financial reports To prepare tax return (corporate income tax, consumption tax) To prepare business plan. To wire money to US by procedure of Japanese Foreign exchange law. To negotiate with Bank about money borrowing. To negotiate with audit firm (KPMG) about auditing. To manage software development cost. To negotiate with tax authority on tax audit. To review sales contract and do with legal matter with lawyer To calculate payroll and do all procedure.

To be in charge of retail sales To planning new title for home video To negotiate with overseas film distributor