A complex set of risks associated with Nクレジットファイナンス becoming a consolidated subsidiary, including bad debt losses, funding costs, credit, regulatory, system failure and information leakage risks, as well as the risk of failing to maintain customer transactions and realize sales and financial services integration synergies. These risks are addressed as an integrated set of multiple risks arising from business integration and operations after the company becomes a subsidiary, rather than as a single regulatory, credit or interest rate risk.