１．Basic policy

JTEKT strives to further enhance management transparency and discloses information concerning the JTEKT Group in a timely, appropriate, and fair manner. We engage in constructive dialogue and proactive information disclosure aimed at building trust with stakeholders such as shareholders, investors, customers, business partners, and local communities, and appropriately reflect opinions received through such dialogue in our corporate activities.

２．Disclosure standards

Corporate information requiring timely disclosure based on standards in the Securities Listing Regulations established by the Tokyo Stock Exchange ("Timely Disclosure Standards") and ｍaterial information established by Article 27-36 of the Financial Instruments and Exchange Act ("Fair Disclosure Rules") will be disclosed in a timely and appropriate manner in accordance with those laws and regulations.

In addition, even if the information does not correspond to the above, JTEKT will actively disclose the information that is helpful for stakeholders to deepen their understanding of JTEKT, the information that is considered important from the point of its influences on society or from the point of JTEKT's business strategy.

３．Company organization related to information disclosure

• （1）JTEKT's policies and initiatives regarding corporate disclosure are deliberated and decided by the Corporate Disclosure Committee, chaired by the Senior Executive Officer in charge of IR/SR, and composed of personnel responsible for Corporate Planning, Accounting, Legal Affairs, and other relevant departments. Important activities of the Corporate Disclosure Committee are reported to management at meetings of the Board of Directors and other meetings.
• （2）Information subject to the Timely Disclosure Standards is centrally managed by the person in charge of information disclosure within the Company. The Corporate Disclosure Committee discusses and examines the necessity of disclosure and makes disclosures accordingly.
  (a) Corporate information corresponding to the Timely Disclosure Standards and other information that is considered appropriate to be published on the Timely Disclosure Network (TDnet) provided by the Tokyo Stock Exchange.
  The Corporate Disclosure Committee deliberates on the disclosure content and conducts timely and appropriate information disclosure.
  (b) Information disclosure other than those mentioned above
  Information disclosure is carried out by appropriate means as necessary and reported to the Corporate Disclosure Committee.

４．Disclosure method

Company information subject to the Timely Disclosure Standards is disclosed through TDnet or other means and is promptly posted on the Company's corporate website following public announcement.
Information other than the above will also be disclosed in an appropriate manner, such as publishing on TDnet, information distribution to news media, holding press conferences and meetings, and publishing on the corporate website in consideration of timeliness, fairness and appropriateness of information disclosure.

５．Handling of Earnings Forecasts and Forward-Looking Information

Earnings forecasts, plans, strategies, and other information disclosed by JTEKT are based on assumptions and judgments of the JTEKT Group made using information available at the time, and actual results may differ significantly due to various risks and uncertainties.

６．Prevention of Insider Trading and Fair Disclosure

To ensure proper management of material company information, prevent insider trading, and conduct fair disclosure in line with the intent of the Fair Disclosure Rule, JTEKT has established internal regulations and promotes awareness and compliance among all Group employees.

７．Silent period

To prevent the leaking of earnings-related information and ensure fairness, JTEKT has established a Silent period from the day after the last day of the quarterly accounting period to the date of each quarterly financial announcement. During this period, JTEKT will refrain from responding to questions or comments related to closing and performance forecast.
However, even during the Silent period, JTEKT will disclose necessary information in a timely and appropriate manner in accordance with "2. Disclosure Standards". JTEKT will also respond to questions during the Silent period regarding previously announced information.

８．Specific Initiatives and Achievements Related to Corporate Disclosure

Various press releases：https://www.jtekt.co.jp/e/news/news_release.html
Publication of integrated report ：https://www.jtekt.co.jp/e/ir/f_jtekt_report.html
Report on financial information：https://www.jtekt.co.jp/e/ir/f_sheet.html
Report on non-financial information：https://www.jtekt.co.jp/e/sustainability/ir_report/