In real estate investment by SPE structure, an exit strategy (that is, to keep a prospective buyer of assets held by SPE) shall be considered to be an important issue. The TSM Group shall be the servicer of the exit role so that it may present an exit proposal which would include a commitment to buy assets held by SPE.

We may be responsive to clients needs such as investors who want a quick exit and financial institutions who want transaction secured.

The sale of monetary assets such as stocks, investments and account receivable/loan shall be based in general at fair value under Japanese Tax Law. Funds Appraisal, Inc. may present a fair value appraisal of monetary assets in the expedited way and at lower cost.