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Balance Sheet [1]: Assets (Billion yen) Dec. 31, 2019 Dec. 31, 2018 Difference Current 394.7 394.9 (0.2) Assets Noncurrent 596.4 552.2 44.2 Assets Total Assets 991.1 947.1 44.1 Reference: Exchange rates at end of period kuraray Dec. 31, 2019 JPY/USD JPY/EUR 110 123 Dec. 31, 2018 111 127 Note: Kuraray has adopted the Partial Amendments to Accounting Standard for Tax Effect Accounting. The figures of previous fiscal years have been retroactively adjusted to reflect the change. 18

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