Last Updated: May 12, 2026

This document sets forth the risks and disclaimers relating to Digital Options Trading provided by i’moption. Before engaging in any trading, please read this document and our Terms of Service carefully, understand the mechanisms and risks involved, and trade based on your own judgment and responsibility.

1. Risk of Loss of Principal

Digital Options Trading is speculative in nature and involves the risk of losing part or all of your invested capital. If the market price at the time of judgment moves against your prediction, you will sustain a loss of the entire investment amount. Please understand that Digital Options are not a suitable financial product for all investors.

2. Market Volatility Risk

Digital Options Trading may result in losses due to various factors, including but not limited to the risk of fluctuations in foreign exchange rates and interest rates, liquidity risk, credit risk, and risks associated with electronic trading.

3. Pricing

The prices displayed on our website are established independently by the Company and may differ from prices available on other exchanges or financial institutions. You acknowledge that the Company acts as the counterparty to your transactions and that the prices provided constitute the execution prices for the Service.

4. Charts and Market Data

Charts and market data are provided for indicative purposes only, and their accuracy is not guaranteed. Discrepancies may exist between indicative prices and actual execution prices. Such discrepancies may occur regardless of whether they are favorable or unfavorable to you.

5. Trading with Surplus Funds

You are advised not to use funds required for daily living expenses or funds that you cannot afford to lose for trading purposes. We strongly recommend that you trade only within the limits of your surplus funds.

6. System Risk

The Company accepts no liability for any failure to execute orders, delays, or communication errors resulting from technical malfunctions, force majeure events (including but not limited to natural disasters, war, and political upheaval), communication line failures, or failures in trading systems and servers.

7. Legal Compliance and Tax Obligations

All persons accessing our website are responsible for ensuring that such access and trading activities do not violate the laws and regulations of their country of residence. Please note that tax obligations, such as income tax on profits generated from trading, arise in accordance with the laws of your country of residence.

• In the event of any discrepancy in meaning between the Japanese version and the English version of this document, the English version shall prevail.