Questions about financial disclosure

QWhere can I find the latest financial results?
APlease look at IR Library for the latest financial results
QWhere can I find the historical financial results?
APlease look at Fact Book, which includes financial results for the past five years
QWhat is the accounting period adopted by TonenGeneral?
AThe Company uses the calendar year as its accounting period.
QWhen do you disclose the financial results next time?
AAs for schedule of financial disclosure, please look at IR Calendar
QWhat are the accounting principles used by TonenGeneral?
ATonenGeneral reports its results under accounting principles generally accepted in Japan (J-GAAP).
QWhat is TonenGeneral's inventory valuation method?
AAs a result of accounting standard revisions, the use of LIFO (Last-In First-Out) was no longer permitted beginning with accounting periods starting on or after April 1, 2010. TonenGeneral changed its crude and product inventory valuation method from LIFO to the weighted average cost (WAC) method in 2011. Under the weighted average cost method, the current period cost of goods sold and the closing inventory are evaluated using the average cost of the opening inventory and of crude and products acquired during the current period. Under the weighted average cost method, if crude prices increase (or decrease) during the period, as relatively low (or high) cost of goods sold are flowed to income, an inventory gain (or loss) tends to be realized.

Questions about the TonenGeneral Group

QWhat companies belong to the TonenGeneral group?
APlease look at Group Companies
QWhat is the history of the TonenGeneral group?
APlease look at History
QWho are the principal managers of the TonenGeneral group?
AAs for management members for each company of the TonenGeneral group, please look at the following pages

Questions about shares

QWhat is the securities code for TonenGeneral stock?
AIt is 5012
QWhat is the size of the share unit for TonenGeneral stock?
AIt is one thousand shares
QPlease let me know the shareholder register manager
APlease look at Shareholder's Memo
QI did not receive my dividend. Who should I contact?
APlease contact our shareholder register manager. For detailed contact information, please look at Shareholder's Memo
QPlease let me know the dividend policy
APlease look at Dividend Policy
QWhere can I find the Company's historical dividends and dividend projection for the current year?
APlease refer to Dividend Policy for the Company's historical dividends and dividend projection for the current year.
QAre there any shareholder special benefit plans?
AThere are no such programs
QMy 1,000 General Sekiyu's shares became 370 TonenGeneral's at the time of the 2000 merger of Tonen Corporation and General Sekiyu K.K. How do I buy additional shares up to 1,000 shares? (or sell those shares?)

Shareholders who own less than 1,000 shares have no disadvantage to others in terms of dividends but cannot exercise voting rights at shareholders meetings, and cannot execute normal trades at the share market as the trading unit of TonenGeneral share is 1,000 shares.

A shareholder who holds less than one thousand shares can either (1) sell all of those shares to the company, in a transaction called "KAITORI", or (2) buy additional shares from the company to complete a unit of 1,000 shares, in a transaction called "KAIMASHI".

For more detailed information, shareholders should call the securities firm in which they have a transfer account (For shares less than 1,000 in a special account, please call 0120-782-031, the toll-free dial of Sumitomo Mitsui Trust Bank).

QWhat is a special account?

An account with trust banks opened by stock issuers to secure rights of shares which were not deposited in book-entry transfer of stocks (Hofuri) through a securities firm before implementation of the "dematerialized" electronic book-entry transfer system.

The new "dematerialized" electronic book-entry transfer system for stocks was implemented from January 5, 2009. A special account is not an account to trade stocks. Shareholders must open their own trade accounts with securities firms and transfer their shares to the account in order to sell the shares registered in a special account. Please note that it takes some days to transfer the shares.

If you have inquiries on transfer of shares registered in a special account or requests related to "KAITORI" and "KAIMASHI" transactions, please call 0120-782-031, Sumitomo Mitsui Trust Bank, Stock Transfer Agency Business Planning Department.