SMBC), SMBC Nikko Securities America, Inc., SMBC Capital Markets, Inc., SMBC MANUBANK, JRI America, Inc., SMBC Leasing and Finance, Inc., Banco Sumitomo Mitsui Brasileiro S.A., and Sumitomo Mitsui Finance and Leasing Co., Ltd. The role serves as a key control function between Front Office, Finance, Risk, Treasury, Accounting, and Regulatory Reporting ensuring the integrity of daily P&L reporting, balance sheet reporting, valuation oversight, and financial controls.