Masanori Kobayashi［Director］

Japanese CPA

Masanori Kobayashi is a Senior Director with Due Diligence Corporation. His experiences include due diligence of debtor corporations in association with disposals of nonperforming loans of financial institutions and credit valuations. They also include multiple advisory experiences in corporate revitalization due diligence and organizational restructuring from an accounting and tax perspective. He has a BA in Economics from Kwansei Gakuin University.

<biography>
1994 Joined Mitsubishi Bank (presently Bank of Tokyo-Mitsubishi UFJ)
1997 Joined Chuo Coopers & Lybrand International Tax Office (presently Price Waterhouse Coopers)
2000　　Joined Value Management Institute Inc.
2001　　Co-established Brain Link Corporation LLC and assumed Representative Director
2002　　Reorganized as Brain Link Corporation (active position)
2008 Apr Joined GCA Holdings Corporation
2008 Apr Seconded to Due Diligence Corporation

• Masanori Kobayashi
• Eiichi Ando