This announcement is a separate document:
住友大阪セメント：第161回定時株主総会 第２号議案に関する議決権行使助言会社ISS社の反対推奨に対する当社見解および補足説明
Sumitomo Osaka Cement: Our opinion and supplementary explanation on the opposition recommendation of the voting advisory company ISS on bill No. 2 of the 161st Annual General Meeting of Shareholders
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