Mr. Kaoru Sato is a partner at Anderson Mori & Tomotsune who has been involved with a various types of banking transactions, such as conventional bank lending, syidicated loan and cross border finance, and structured finance matters, such as securitization of real property and receivables, project finance and PFI (private finance initiatives). He also has an extensive experience with financial transactions such as REIT's debt financing, non-recourse loan and various types of corporate loan.

In addition to his professional experience at Anderson Mori & Tomotsune, Mr. Sato worked for one year as a full-time secondee to the Japanese securities company (2000-2001) and as a part-time secondee at the government-affiliated financial institution.