Hiroshi Bando works as a credit officer for a large bank. At the bank, opinions are divided over whether an additional loan to a giant supermarket chain should be approved. Hiroshi opposes the loan due to the supermarket's non-existent efforts to restructure.
Meanwhile, Vice President of Planning Department, Tetsuya Ninohe, insists on approving the loan. He believes if the supermarket goes bankrupt than it will effect the bank itself. Also, Tetsuya has