e. Nitto shall allocate the Allocated Expenses to each “Related Party Group” to the foreign related parties within each “Related Party Group”. Nitto shall use the average of the following allocation standards. 1. Personnel costs ratio – the ratio of the Company’s personnel costs to the total personnel costs of the”Related Party Group”.2. Total assets ratio– the ratio of the Company’s assets to the total assets of the”Related Party Group”.These allocation standards are not weighted . For example, the allocation standard of personnel costs that is applied to the Company is as follows;(Personnel costs of the Company / Total personnel costs of the”Related Party Group” × (1/2))
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