Company NEXT FUNDS NASDAQ-100 Exchange Traded Fund

Next Funds Nasdaq 100(R)Exchange Traded Fund (the Fund) is an index-based exchange-traded fund (ETF) in Japan. The Fund is an open-end stock investment fund. The investment objective of the Fund is to provide investment results that generally correspond to the price and yield performance of the NASDAQ-100 Index (the Index). The Index is a stock index consisting of top 100 stocks of large market capitalization in non-financial sector listed on the NASDAQ in the United States. The trustee of the Fund is Nomura Asset Management Co., Ltd.