Sumitomo Mitsui Financial Group Inc
Annual Report 2007

Plain-text annual report

ANNUAL REPORT 2007 YEAR ENDED MARCH 31, 2007 A N N U A L R E P O R T 2 0 0 7 Aiming to become a globally competitive financial services group with the highest trust We are a group of highly qualified professionals that can provide truly valuable financial services to our customers. Each of us thinks and acts with pride as experts in each business area in order to LEAD the competition in creating and delivering customer VALUE in a continually changing business environment. Masasyuki Oku President of Sumitomo Mitsui Banking Corporation Teisuke Kitayama President of Sumitomo Mitsui Financial Group These activities are supported by our three core strengths: Spirit of Innovation We LEAD the market by providing innovative, globally competitive services that meet customer needs. Speed Solution & Execution We LEAD the pace by providing our customers with desirable services in a timely manner with speed and determination. We LEAD the business by using all the knowledge and experiences of our group to solve the issues of our customers, whether individuals or corporates, identified through a deep understanding of their needs and financial situations. We create new VALUE by forming teams of specialists in various fields and providing optimal services to our customers through two-way communication. As a result, we will be selected as a truly trusted partner. CONTENTS •Message from the Management ............................... 2 •LEAD THE VALUE—SMFG’s •Business Overview.................................................... 12 New Medium-Term Management Plan ...................... 6 Consumer Banking................................................................... 12 Corporate Banking ................................................................... 14 Targeting Issues Involving Companies and Individuals........... 16 Investment Banking.................................................................. 17 International Banking................................................................ 18 Treasury Markets ...................................................................... 19 •Group Companies..................................................... 20 •Financial Highlights................................................... 22 •Financial Review ....................................................... 26 •Asset Quality ............................................................. 32 •Risk Management ..................................................... 36 •Corporate Social Responsibility ................................ 45 •Corporate Governance ............................................. 46 •Internal Audit System ................................................ 47 •Compliance ............................................................... 48 •Environmental Preservation Initiatives....................... 50 •Social Contribution Activities..................................... 54 •Human Resources..................................................... 58 •Financial Section and Corporate Data ...................... 61 Financial Section ...................................................................... 62 Corporate Data.........................................................................171 This material contains certain forward-looking statements. Such forward-looking statements are not guarantees of future performance and involve risks and uncer- tainties, and actual results may materially differ from those contained in the forward- looking statements as a result of various factors. Important factors that might cause such a material difference include, but are not limited to, those economic conditions referred to in this material as assumptions. In addition, the following items are among the factors that could cause actual results to differ materially from the forward-looking statements in this material: busi- ness conditions in the banking industry, the regulatory environment, new legislation, competition with other financial services companies, changing technology and evolving banking industry standards and similar matters. Sumitomo Mitsui Financial Group, Inc. Public Relations Department 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo 100-0006, Japan TEL: +81-3-5512-3411 Sumitomo Mitsui Banking Corporation Public Relations Department 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo 100-0006, Japan TEL: +81-3-3501-1111 August 2007 SMFG 2007 1 Message from the Management In fiscal 2006, we set the stage for future growth and reinforced our risk tolerance to adapt to future changes in financial markets. From the start of the current term — fiscal 2007 — we have been focusing on implementing the strategies of our new medium-term management plan. By maximizing the value we add to our products and services, we aim to become a globally competitive financial services group with the highest trust. Teisuke Kitayama President Sumitomo Mitsui Financial Group, Inc. Fiscal 2006: Setting the stage for growth and reinforcing our risk tolerance to adapt to future changes In the financial services sector, the Diet passed the Financial Instruments and Exchange Law in June 2006, establishing a broad framework for the protection of users of financial instruments and services. In December 2006, the Diet passed a new Trust Business Law that incorpo- rates revisions to all aspects of the previous law, and amended the Money Lending Business Control and Regulation Law to lower the maximum interest rate. Under these conditions, SMFG positioned fiscal 2006 as a year for concentrating on establishing a sound base for growth and reinforcing risk tolerance to adapt to future changes in the operating environment. At SMBC, non-consolidated banking profit was down ¥225 billion year on year, at ¥740.6 billion. This was mainly due to losses on sales of Japanese government bonds. The bonds were sold to reduce our exposure to risks asso- ciated with our bond portfolio, primarily in response to interest rate movements in Japan and abroad. SMBC also took a conservative stance by making an additional provi- sion for possible losses on investments in our affiliate Promise Co., Ltd., in view of the fact that the share prices had fallen well below the book value during the reporting term. As a result, SMBC’s net income declined ¥203.8 bil- lion year on year, to ¥315.7 billion on a non-consolidated basis. In October 2006, we completed the repayment of During fiscal 2006, the U.S. economy continued to grow, public funds, achieving this goal about one-and-a-half years although the growth rate slowed because of a sharp drop ahead of our original target. in housing investments. Economic expansion also contin- In April 2006, SMBC received an administrative order ued in Asia and Europe. In Japan, the economy maintained from the Financial Services Agency with respect to interest its moderate growth pace, as exports rose and strong cor- rate swap transactions at its Corporate Business Offices. porate earnings supported an increase in capital expendi- We take this matter very seriously, and have further tight- tures. In the financial markets, there was an upturn in ened the bank’s system of internal controls so as to prevent short-term interest rates in Japan. This was in response to any recurrence of such an incident. We have also begun interest rate hikes by the Bank of Japan following the the process of reinforcing the bank’s entire compliance sys- abandonment of the zero interest rate policy in July 2006. tem, including measures to prevent money laundering at Long-term interest rates, however, declined. The yield on SMBC’s overseas branches. Moreover, we took necessary newly issued 10-year Japanese government bonds rose to steps to comply with the new regulatory environment, such 2% in May 2006, but then declined to about 1.6% at the as reinforcing compliance activities in advance of the end of March 2007 as expectations for a way out of defla- enactment of Japan’s Financial Instruments and Exchange tion receded. The Nikkei Average was on an upward trend Law and by fulfilling Basel II capital adequacy requirements. from July 2006 and, despite a significant drop in February In addition, SMBC steadily strengthened its operations 2007, ended fiscal 2006 slightly higher than the previous in growth business fields such as financial consulting ser- fiscal year-end. vices for individuals and the investment banking business. 2 SMFG 2007 In fiscal 2006, SMFG’s ordinary profit on a consolidated basis declined ¥164.9 billion year on year, to ¥798.6 billion, and net income declined ¥245.5 billion year on year, to ¥441.4 billion. The decrease in the earnings of SMFG is mainly attributable to a decline in earnings at SMBC and the recording of a substantial loss on equity-method invest- ments in Promise. Meanwhile, SMFG made significant progress in its group strategy. In the retail securities busi- ness, SMBC Friend Securities became a wholly owned subsidiary. In the leasing and auto leasing business, we launched a strategic undertaking with the Sumitomo Corporation Group. In April of this year we entered into a strategic alliance with Central Finance Co., Ltd. in the consumer finance business. LEAD THE VALUE — Our New Medium-Term Management Plan Upon completion of the repayment of public funds, we started a new three-year medium-term management plan — which will end in March 2010 — to address the great changes in the business environment. We reaffirmed the fact that SMFG’s core strengths are Spirit of Innovation, Speed, and Solution & Execution, which we have used to improve the profitability of our strategic businesses. By maximizing the value we add to our products and services through these strengths, we aim to be a globally competi- tive financial services group with the highest trust. We set the following goals for the next three years. Masayuki Oku President Sumitomo Mitsui Banking Corporation • Tier I capital ratio of about 8% • Overhead ratio of 40% to 45% (SMBC on a non-consolidated basis) During the period of the new medium-term plan, we expect the ROE to be between 10% and 15% on a consolidated basis. 1. Aim for top quality in growth business areas Fiscal 2007 Management Policies 2. Realize a solid financial base as a global player Having made solid progress in achieving the fiscal 2006 3. Increase returns to shareholders To accomplish these goals, we will vigorously execute the following two strategic initiatives: 1) strengthening our pres- ence in growth business areas, and; 2) fortifying our plat- form to support sustainable growth. In specific terms, we set the following financial targets for fiscal 2009. • Consolidated net income of ¥650 billion • Consolidated net income RORA (return on risk-adjusted assets) of about 1% objectives of setting the stage for future growth and rein- forcing our risk tolerance to adapt to future changes in financial markets, we are taking a more aggressive stance in fiscal 2007. We position this year as the first step toward achieving the goals of the new medium-term plan, primarily by using growth-oriented investments to expand our busi- ness volume. One task essential to strengthening our growth businesses is making up-front investments in our resources. In these fields, we will increase our workforce and expenditures to SMFG 2007 3 reinforce our infrastructure, including IT systems. At the weekends and holidays, and SMBC Consulting Offices, same time, we aim to expand our business volume by giv- which specialize in asset management and housing loans. ing greater consideration to customer needs in the conduct To enhance the appeal of its popular housing loan with loan of our marketing activities. Our goal is to raise gross profit repayment insurance in the event that the borrower is diag- from SMBC’s marketing operations by approximately ¥100 nosed with one of three major fatal diseases, SMBC added billion, as a first step under the new medium-term plan. We coverage for five more chronic conditions. With Sumitomo plan to use the benefits of this first year of growth to Mitsui Card, SMBC introduced SMBC First Pack, a new achieve two goals: enhancing our retained earnings to sup- package of deposit, Internet banking and credit card ser- port sustainable growth in the following years, and expand- vices, which eliminated utilization charges and annual fees. ing returns to shareholders. In fiscal 2007, we forecast Through actions like these, SMBC is working to make non-consolidated net income of ¥410 billion for SMBC and its products and services even more accessible to retail consolidated net income of ¥540 billion for SMFG. customers. A Message to Our Customers For midsized companies and SMEs, SMBC concen- trated on meeting a broad spectrum of financing needs. The core product is the Business Select Loan, an unse- SMFG is committed to leveraging its aggregate Group cured loan that requires no third-party guarantee. In addi- strengths to offer financial services that have considerable tion, SMBC bolstered its ability to provide extensive added value. To provide an even larger number of individu- assistance for their business succession issues and als with financial services such as asset management and launching of overseas business activities. For major corpo- loan consultations, SMBC expanded its network of rate clients and other listed companies, SMBC established Consulting Plazas, which are open on weekday evenings, the Corporate Advisory Division in April 2006. This unit cen- Group Strategy Overview Payment & settlement service, consumer finance Solution providing for corporations Mobile credit service NTT DoCoMo Consumer finance Promise Central Finance Financial consulting for individuals SMBC Friend Securities Leases/auto leases Sumitomo Corporation Group Investment banking Daiwa Securities Group 4 SMFG 2007 tralizes all SMBC know-how and information involving cor- We will also continue to fulfill our corporate social responsi- porate banking. Furthermore, mainly through collaboration bilities by leveraging the resources of the entire group in with Daiwa Securities SMBC, this division can create the implementation of environmental preservation initiatives solutions for complex and diverse management issues at and contributions to society. client companies. Outside Japan, SMBC opened branches in Ho Chi A Message for SMFG Employees Minh City, Sydney, and Dubai, and took other actions to better serve rapidly growing markets. To expand opera- We want SMFG to provide its staff with a challenging and tions in China, where economic growth has been consis- professionally rewarding workplace. This is why we show tently robust, SMBC strengthened its service network by respect to our employees as individuals, and provide them establishing the China Division, and by opening new repre- with the opportunity to acquire highly specialized skills. We sentative offices in the Binhai New Area of Tianjin and the are maintaining this stance to foster a corporate culture that Suzhou Industrial Park. encourages our employees to realize their full potential. We By executing the Group strategies mentioned above, will continue to invigorate operations at the workplace, and SMFG remains committed to further enlarging and to upgrade our ability in the recruitment and training of upgrading its lineup of products and services across talented staff. the entire Group. In addition, in fiscal 2006, we established a Customer We are determined to meet the expectations of our stake- Satisfaction and Quality Improvement Committee. We are holders by using the initiatives outlined in this message to taking customers’ opinions and requests fully into account make steady progress toward our goals. in improving the quality of our services to provide increased satisfaction and earn greater trust from our customers. Our objective is to become one of the world’s most advanced organizations in terms of customer satisfaction, not only among financial companies but also among all other cate- gories of the service industry. August 2007 A Message for Shareholders, Market Participants and the Public SMFG is devoted to achieving sustainable growth and financial soundness by conducting business operations that are efficient and based on a long-term perspective. We will continue to enhance our capital base in terms of both quality and quantity, and we will channel even more resources into strategic business fields to further raise our corporate value over the medium-to-long term. To increase returns to shareholders, we decided to raise the ordinary dividend for fiscal 2006 by ¥4,000 to ¥7,000 per share. For fiscal 2007, we plan to increase the annual dividend again to ¥10,000, half of which will be paid as an interim dividend. Teisuke Kitayama President Sumitomo Mitsui Financial Group, Inc. Masayuki Oku President Sumitomo Mitsui Banking Corporation SMFG 2007 5 LEAD THE VALUE — SMFG’s New Medium-Term Management Plan SMFG launched a new medium-term management plan under By maximizing these strengths, we aim to be a globally competi- the name “LEAD THE VALUE,” for the three years from fiscal tive financial services group with the highest trust. We have set 2007 to 2009, given the completion of repayment of public funds the following goals for the next three years. last October and in response to the greatly changed business environment, including the economic situation and competitive 1. Aim for top quality in growth business areas environment. In the process of drawing up our new plan, we reaffirmed that 2. Realize a solid financial base as a global player the most important criteria for achieving sustainable growth is to 3. Increase returns to shareholders provide customers with value exceeding their expectations, and continuously be the financial services group that helps cus- To accomplish these goals, we will vigorously execute the tomers in their value creation. strategic initiatives aimed at strengthening targeted growth busi- We also reconfirmed that SMFG’s core strengths are the Spirit ness areas and fortify our platform to support sustainable growth. of Innovation, Speed, and Solution & Execution, the drivers We have set the following financial targets for fiscal 2009, the behind our ability to quickly make strategic businesses profitable. plan’s final year. Sustainable growth Consolidated net income of ¥650 billion (FY06: ¥441.4 billion) Financial soundness Consolidated Tier I ratio Approximately 8% By growing steadily, we aim to raise consolidated net income to ¥650 billion, which is about ¥210 billion more than in fiscal 2006. SMFG aims to reinforce its financial base and achieve a consolidated Tier I ratio of approximately 8% in order to capture growth opportunities globally and improve its capability to manage increasingly diversifying risks. RORA (Consolidated) Approximately 1% SMFG aims to achieve an RORA (Return on Risk-adjusted Assets; Return = consolidated net income) of approximately 1% from the perspective of improving risk-return efficiency. Overhead ratio 40-45% (SMBC non-consolidated basis) Fiscal 2006: 44.9% SMFG will allocate resources to further improve customer convenience, fortify its management infrastructure and strengthen competitiveness, but also make efforts to further improve efficiency and productivity. Accordingly, we are aiming for an overhead ratio of 40-45% for SMBC on a non-consolidated basis. We expect the consolidated net income ROE during the period of in step with progress made in achieving the goals of the plan. the medium-term management plan to be 10-15%. Specifically, we aim for a payout ratio (on a consolidated basis) Under the medium-term management plan, to improve the of over 20% for fiscal 2009, the final year of the plan. quality of its products and services, SMFG will aggressively invest The entire workforce of SMFG is dedicated to the successful in growth business areas, establish a solid financial base as a completion of the new medium-term management plan, and is global player, and fortify its platform to support sustainable growth. At the same time, SMFG will increase returns to shareholders determined to further raise the group members’ corporate value by achieving sustained growth. 6 SMFG 2007 Goals of “LEAD THE VALUE” Plan A globally competitive financial services group with the highest trust LEAD THE VALUE Spirit of Innovation Speed Solution & Execution Mission Statement • To provide optimum added value to our customers and together with them achieve growth • To create sustainable shareholder value through business growth • To provide a challenging and professionally rewarding work environment for our dedicated employees Outline of “LEAD THE VALUE” Plan Fiscal 2007-2009 “LEAD THE VALUE” Plan Aim for “a globally competitive financial services group with the highest trust” by maximizing our strengths to LEAD THE VALUE Strategic initiatives To LEAD the competition in creating and delivering customer VALUE •Strengthen targeted growth business areas Our strengths (sources of corporate value) “Seven growth areas” Management targets •Aim for top quality in growth business areas •Realize solid financial base as a global player •Increase return to shareholders (realize payout ratio of more than 20%) Financial targets for fiscal 2009 (SMFG consolidated) Spirit of innovation Speed Solution & execution •Fortify platform to support sustainable growth •Net income: ¥650 billion •Tier I ratio: Approx. 8% •Net income RORA: Approx. 1% •Overhead ratio: (SMBC non-consolidated) 40-45% •ROE (SMFG consolidated): 10-15% Assumed values of key economic indicators for “LEAD THE VALUE” Plan Nominal GDP growth rate (annual) Three-month TIBOR (annual avg.) 10-year yen swap rate (annual avg.) Yen/dollar exchange rate (year-end) FY2007 2.5 % 0.72 % 1.87 % 11 5 FY2008 2 .9 % 1.12% 2.10% 115 FY2009 2.4 % 1.16% 2.12% 115 SMFG 2007 7 Strategic Initiatives of “LEAD THE VALUE” Plan SMFG has been reinforcing profitability by identifying businesses formed the basis for our previous management plan. Therefore, with high growth potential at an early stage and creating highly we must ensure we have an accurate grasp of macroeconomic productive and efficient proprietary business models. These trends that present opportunities for earning profits and compet- strategic businesses grew, our asset quality improved substan- ing at the global level in order to continue our growth in the pre- tially, and net income recovered, allowing us to complete the sent competitive environment. This means we can no longer repayment of public funds in fiscal 2006 about one-and-a-half follow our previous policy of maximizing earnings by restructuring years earlier than initially planned. Overall, we have made steady and streamlining our operations. Instead, we must switch to a progress with regard to both earnings capabilities and financial stance of sustaining growth while making substantial investments soundness. aimed at growth from a medium- and long-term perspective. This As we achieved this progress, dramatic changes were is the reason why our LEAD THE VALUE plan features the two reshaping our operating environment including intensifying com- strategic initiatives of strengthening targeted growth business petition in the domestic loan market and a labor shortage. Further, areas and fortifying our platform to support sustainable growth. the magnitude of these changes exceeded the assumptions that Strategic Initiatives in LEAD THE VALUE Five mega-trends Tide of generational change Economic and financial globalization Deregulations and tightening of regulations Expansion of ubiquitous network “Great investment era” Strengthen targeted growth business areas: seven growth areas Financial consulting for individuals Solution providing for corporations Focused business areas in global markets Payment & settlement service; Consumer finance Investment banking; Trust banking Proprietary investment Credit derivative, trading & distribution Fortify platforms to support sustainable growth Business performance evaluation system with medium-term viewpoint Framework to secure and develop professionals Reinforce IT and operational infrastructure Improve ALM and risk management; Strengthen compliance 8 SMFG 2007 Macroeconomic Trends The tide of generational change: Japan’s population ages and decreases, and the nation’s baby boomers retire Population composition by age, home ownership ratio and household financial assets Population (left scale: thousand) Children of baby boomers Growth in demand for housing loans 40,000 15,000 10,000 5,000 0 Baby boomers Growth in demand for asset management 80 70 60 50 40 30 20 10 0 ~24 25~29 30~34 35~39 40~44 45~49 50~54 55~59 60~64 65~69 70~74 75~ (age) Home ownership (right scale: %) Securities (stocks, bonds, investment trusts, etc.)/Avg. savings (right scale: %) Source: Ministry of Internal Affairs and Communications Housing and Land Survey (October 2003) National Survey of Family Income and Expenditures (fiscal 2004) Development of globalization Foreign trade growth rate for ASEAN + 3 East Asian nations (2005): +115% from 1999 Growth in sales at overseas subsidiaries of Japanese companies (Figures are the sum of imports and exports; US$ billions) (US$ billion) 2002 2006 South Korea +81% 71.1 39.2 727.7 394.3 810.7 545.3 +118% 288.0 132.4 JAPAN 148.7 100.9 +47% +85% +49% EU ASEAN +3*2 U.S.A *1 China ASEAN *1 China: Includes China, Hong Kong and Taiwan *2 ASEAN+3: Includes ASEAN members plus China, South Korea and Japan 244.7 246.6 173.1 123.1 106.7 62.6 250 200 150 100 50 0 Europe Asia North America Source: Ministry of Economy, Trade and Industry The great investment era: A shift from savings to investments and excess liquidity worldwide, with a diversification of financial instruments Investments’ share of Japanese household financial assets The growth of alternative investments in global markets (%) (US$ billion) ¥1,397 trillion ¥1,541 trillion 100 55% 11% 2% 27% 50% +6 points 15% 4% 26% 5% 2004 0 5% 2001 (Source: Bank of Japan) Deposits Stocks & bonds Investment trusts Insurance Others 5,000 4,000 3,000 2,000 1,000 0 2001 2004 (Source: Complied by SMFG) residential mortgage- RMBS ( ) backed securities commercial mortgage- CMBS ( ) backed securities collateralized debt CDO ( ) obligations ABS (asset-backed securities) Hedge funds Private equity & venture capital SMFG 2007 9 (1) Strengthen targeted growth business areas We will focus on the following seven business areas, which will 4) Payment and settlement services, consumer finance IT technology for payment and settlement is becoming more be growing rapidly in the future. In these areas, we will provide sophisticated, as shown by the rapid diffusion of electronic customers with value exceeding their expectations, to realize top money. SMFG intends to play a leading role in this trend, and to quality and achieve sustainable growth. provide its customers with innovative, convenient, and secure payment and settlement services. 1) Financial consulting for individuals SMFG has been strengthening operations in this strategic busi- In consumer finance, SMFG, with the vision of making a fur- ther dramatic advance as an industry leader, will strengthen its ness area, and expects the market to continue to expand steadily credit card business centered on Sumitomo Mitsui Card Company, and client needs to become more diversified and sophisticated Limited, through aggressive growth strategies which include fur- due to advances in deregulation, regulatory system changes, the ther alliances. SMFG will continue to strengthen its collaboration declining birthrate and the aging population. with Promise Co., Ltd. to meet the sound financial needs of con- SMFG will develop new products and services in a timely sumers with various lifestyles while keeping a close eye on manner in response to the above mentioned diverse needs of changes in the consumer finance industry’s business environment. customers amid deregulation and other changes in the business environment. The Group will also increase its marketing chan- nels, as well as the number of financial consultants. At the same 5) Investment banking and trust business Amid the globalization of corporate customers and investors, the time, SMFG will establish a business model to offer individual demand for sophisticated financial solutions to match customers’ customers “one-stop shopping” for various financial services, business strategies has been increasing. To address this demand such as investment trusts, insurance products, securities, trust and become a market leader in investment banking, SMFG will services and other products and services as their sales are take an active approach by implementing strategies which deregulated. 2) Solution providing for corporations SMFG has been strengthening its ability to provide solutions to corporate customers by expanding the lineup of unsecured loan products to small- and medium-sized enterprises, strengthening investment banking, and establishing the Corporate Advisory include greater collaboration with Daiwa Securities SMBC Co., Ltd. In addition, SMFG will reinforce the trust business — for which customer needs are expected to rise — with greater flexi- bility, made possible by the revision of trust-related laws. 6) Proprietary investment In view of the globalization of investment markets and diversifica- Division within SMBC. SMFG expects growing demand for solu- tion of investment instruments, SMFG will broaden the frontier of tions to corporate customers’ managerial issues, such as various its investments and loans to alternative fields, such as mezza- types of funding according to their growth stage, business suc- nine, equity, and fund investments. SMFG will improve its return cession due to generational changes, and so on. on assets and capital by creating a more risk-diversified portfolio. In order to strengthen its coverage of business areas where the needs of individual customers and corporate customers co- exist, such as private banking, workplace banking and business 7) Credit derivatives, trading & distribution Along with more sophisticated risk management, SMFG will cre- succession consulting, SMBC established the Private Advisory ate financial products by structuring various types of risk on its Department in April 2007. SMBC also established a Merchant balance sheet and distributing such risks to investors who have Banking Department to nurture growth companies through equity different risk tolerances, thereby reinforcing its ability to meet the investment. Through these initiatives, SMFG will provide more sophisticated solutions to meet the rising demand for such services. investment and financing needs of customers and improving the asset efficiency of the Group. 3) Focused business areas in global markets SMFG will strengthen initiatives in (a) specific growth industries in (2) Fortifying our platform to support sustainable growth which the needs for fund raising or business consolidation are SMFG will maximize its ability to provide added value by (a) expected to expand globally, (b) Asia, a region which continues implementing an internal business performance evaluation sys- to demonstrate remarkable economic growth, and (c) specific tem centered on medium-term targets and strategic measures, products and services with global competitive advantages, such (b) establishing a framework for developing professionals capa- as project finance and ship finance. In order to become one of ble of aiming at and achieving top quality in growth business the top global banks in debt-related businesses in its targeted areas, (c) reinforcing its IT and operational infrastructure to sup- areas, SMFG will further expand business franchises through port SMFG’s business in a flexible manner, (d) strengthening measures which include strategic alliances and M&As, strategic compliance, and (e) improving its asset liability management allocation of human resources, and establishment of a global (ALM) and risk management system. business promotion system. 10 SMFG 2007 SMBC’s Performance in Selected Growing Market Sectors Outstanding Balance of Investment Trust and Pension-Type Insurance Housing Loans Consumer Finance (year-end balances) ( ) ¥ trillion; year-end Pension-type insurance (accumulated) Investment trust (¥ trillion) Securitized loans Loans on balance sheet at year-end (¥ billion) Unsecured card-type loans Promise alliance portion 2.2 1.7 1.1 +33% 3.4 0.5 1.9 2.8 2.3 6 5 4 3 2 1 0 0.8 10.0 0.4 9.5 1.6 9.9 0.1 8.9 +8% 12 9 6 3 0 390 140 270 330 +20% 60 400 300 200 100 0 2004/3 2005/3 2006/3 2007/3 2003 2004 2005 2006 (FY) 2005/3 2006/3 2007/3 Syndications Amount (¥ trillion) Syndications 779 7.1 670 702 6.7 5.5 6.1 490 +12% 4.6 349 8 800 6 600 4 400 2 200 0 0 Business Select Loan (originations) Global e-Trade Service (contracts) (¥ billion) (thousand) 1,800 1,500 1,200 900 600 300 0 +48% 13.7 12.7 11.7 10.7 9.7 +19% 14 7 0 2002 2003 2004 2005 2006 (FY) 2002 2003 2004 2005 2006 (FY) 2005/3 2005/9 2006/3 2006/9 2007/3 Web21 (Internet banking for corporate customers) Users One’s Direct Internet Banking Users Internet Transactions (thousand companies) (million people) (million transactions) 125 115 105 94 82 +24% 125 100 75 50 25 0 8 6 4 2 0 7.0 6.6 5.8 4.8 +21% 3.3 129 108 82 60 +36% 38 130 65 0 2005/3 2005/9 2006/3 2006/9 2007/3 2003/3 2004/3 2005/3 2006/3 2007/3 2002 2003 2004 2005 2006 (FY) Note: Compound annual growth rates inside green circles SMFG 2007 11 Business Overview ■ Consumer Banking Financial Consulting Business SMBC’s Consumer Banking Unit introduced several new The member companies of the SMFG are working together to investment trusts and life insurance products in fiscal 2006, enhance their consumer financial services. and began offering fund wrap accounts (asset management At SMBC, we offer value-added financial services under the brand name “One’s next.” This reflects the emphasis we place on helping customers determine the next step of their services in which customers entrust their investments to a securities company), in collaboration with SMBC Friend Securities in January 2007. In this way, we are expanding our financial plans according to their stage of life. By creating lineup of products and services to address the asset man- services that address specific customer needs, we are work- agement needs of our individual customers. ing to make SMFG the No. 1 financial group in consumer One of our popular loan products is a housing loan with financial services. insurance that covers payment of the outstanding loan Specifically, we are leveraging our capabilities to develop balance in the event of three major medical conditions. This outstanding products and services, our consulting abilities— loan has been a big success since its introduction in October provided by staff with high-level expertise—and our area mar- keting approach to provide superior financial services to our 2005, and at the end of March 2007, the aggregate contract amount of these loans was about ¥370 billion. In addition, this customers. Pension-type insurance sales in fiscal 2006 innovative loan won the 2006 Nikkei Superior Products and amounted to ¥461.7 billion. Sales of foreign bonds came to Services Awards/Nikkei Financial Daily Awards for Excellence. ¥112.2 billion. As of March 31, 2007, the outstanding balance of investment trusts under management was ¥3,421.5 billion, and that of housing loans was ¥13,557.5 billion. These achieve- ments underscore the popularity of our services. In December 2005 we commenced the sale of a new SMBC has now made more accessible the members-only services of “One’s next Club 50s,” which is for customers in their late 50s who are preparing for life after retirement, and “One’s next Club Woman,” which provides services specifi- cally for women. We have also revised our membership single-premium whole life insurance product, and by the end requirements, making it easier to join these clubs. of March 2007, sales amounted to ¥73.5 billion. We also continued to make consulting services more accessible to individuals by expanding our network of Consulting Plazas and Consulting Offices. At the end of March 2007, there were 67 SMBC Consulting Plazas, which are open on weekends and national holidays, as well as evenings on weekdays. During the term, we also increased to 22 the number of SMBC Consulting Offices. In addition, Housing loan with exemptions in the event of cancer, strokes and heart attacks 12 SMFG 2007 Introducing an information service for women Announcing a members-only information service SMBC opened a new branch in the Yokohama district of SMBC also revised its fee system for retail banking ser- Higashi-Totsuka in April 2007. We remain committed to mak- vices during fiscal 2006. For subscribers to our “One’s plus” ing our consulting services even more easily accessible to our program, we waived after-hours fees for certain transactions customers. Settlement Business In April 2007, SMBC began accepting ATM cards and credit with SMBC via ATMs at SMBC branches and the ATMs (@B^NK) at am/pm convenience stores, and in March 2007, eliminated all after-hours fees for SMBC transactions at con- venience store ATMs (E-net, Lawson and Seven Bank ATMs). cards bearing the China UnionPay brand that are issued by We also eliminated “One’s Direct” remittance fees for pay- banks in China. This service allows individuals to use these ments made to an SMBC account (except fees for remittances cards at ATMs in SMBC branches to make withdrawals and made by telephone via an operator). Moreover, we terminated check balances. Further, Sumitomo Mitsui Card Co., Ltd. has all “One’s plus” user fees starting from withdrawals made on been allowing payments by China UnionPay credit cards at February 21, 2007. its affiliated merchants in Japan since December 2005. Sumitomo Mitsui Card started the Mitsui Sumitomo Card iD ® electronic settlement service in December 2005 through a strategic alliance with NTT DoCoMo, Inc. At the end of Consumer Finance Business The consumer finance business launched in April 2005 through the strategic alliance of Promise, At-Loan (an SMBC- March 2007, there were about 230,000 subscribers and a Promise joint venture) and SMBC has expanded to include network of about 150,000 affiliated merchants that accepted payments via the iD ® service. 623 automatic contract machines (ACMs) at SMBC branches, and had a loan balance of ¥276 billion at the end of Sumitomo Mitsui Card will continue to fully leverage the March 2007. know-how it has accumulated through its business as a com- prehensive provider of credit card services to create a settle- ment system capable of handling both small and large amounts, and thereby enhance our service for settlement system users. For its “One’s Direct” remote banking service, SMBC is constantly expanding the service lineup, and enhancing the convenience of these services. As a result of these efforts, this service ranks among Japan’s leading mobile banking services. At the end of March 2007, “One’s Direct” had about 7.44 million subscribers, approximately 840,000 more than a year earlier. Topics SMBC First Pack In March 2007, SMBC began a service called “SMBC First Pack.” The new service, offered in collaboration with Mitsui Sumitomo Card, combines “One’s plus,” “One’s Direct” and the Mitsui Sumitomo Visa Card into a single package. Customers receive all the benefits of “One’s plus” along with a number of exclusive benefits. Two major features are no annual fee for the credit card (excluding gold card members) and the ability to exchange points for the products and services of alliance partners All Nippon Airways Co., Ltd. and NTT DoCoMo. SMFG 2007 13 ■ Corporate Banking Enhancing Services Organizational Changes to Strengthen Marketing SMBC has undertaken organizational changes to strengthen Services and Support for Customers’ Global Activities SMBC provides many types of support for the global busi- ness activities of corporate clients of all sizes. For large cor- porations that manage group activities on a global scale, marketing to corporate customers. Initiatives include chang- SMBC offers assistance in raising the efficiency of cash man- ing the name of the Small and Medium Enterprises Business agement and the upgrading of corporate governance for Promotion Department to the Small and Medium Enterprises financial matters, and facilitates other improvements. For Marketing Department in April 2007. The objective is to serve example, these customers can use SMBC’s international cash mid-sized companies and small and medium-sized enter- management system, which enables seamless fund manage- prises (SMEs) better by developing products that meet their ment and transfers among group companies. Another innova- needs and offering services for a diverse range of manage- tive service combines several credit lines in different ment issues. Within the Small and Medium Enterprises countries into a single credit facility. SMBC will continue to Marketing Department, two new groups were established. One provides business matching assistance to customers, to develop sophisticated products that meet the requirements of international corporations. help them expand their operations. The other group special- For midsized companies and SMEs, SMBC offers many izes in management issues encountered primarily by hospi- forms of assistance for starting up overseas operations. tals and schools. These initiatives will better enable SMBC to Customers can receive a variety of information and advice supply solutions of all types for midsized and SME corporate when first setting up an overseas base. Services include the clients. More Initiatives Targeting Growth Companies SMBC serves many relatively new companies and rapidly growing companies that have operations based on advanced technologies or innovative business models. Responding to the diversifying fund procurement needs of these companies requires support through both loans and investments. Recognizing this need, SMBC in April 2004 established the V-Fund Loan to provide loans to companies with excellent growth prospects. In addition, SMBC recently established the Asia Business Loan, which allows customers to perform all procedures in Japan that are necessary for obtaining financ- ing for their overseas subsidiaries. Structure of the Asia Business Loan Balance management and fund transfers using electronic banking (SMAR&TS service not included) Customer’s head office in Japan Customer’s overseas base Receipt of loan Merchant Banking Department, which helps growth compa- nies achieve their goals through equity investment. SMBC, Loan application SMBC Head Office together with the SMFG affiliate NIF SMBC Ventures Co., Ltd., offers a variety of fund procurement options for growth companies. SMBC offices in Japan SMBC overseas bases Communication A Stronger Commitment to Public and Financial Institutions SMBC has established the Public & Financial Institutions Banking Department for the purpose of cultivating stronger Japan Overseas Environmental Business Activities Based on our Group Environmental Policy, we have a three- ties with local government bodies and regional financial insti- pronged action plan focusing on: 1) the reduction of environ- tutions. The new department specializes in transactions with mental impact; 2) the practice of environmental risk local and national government agencies (which was previ- management; and 3) the promotion of environment-related ously the responsibility of the Public Institutions Banking businesses. SMBC began offering the Environmentally Department), and regional financial institutions (formerly han- Responsible Company Support Loan in February 2006. The dled by the Tokyo Corporate Banking Department VI). In this loan features preferential interest rates for midsize companies way, transactions with central government agencies, local and SMEs with a strong commitment to the environment. In government bodies and regional financial institutions have January 2007, the eligibility for the loan was extended to been concentrated within a single department, affording companies that were already using Business Select Loans SMBC a platform for better participating in industrial develop- and also to companies that had received environmental certi- ment and privatization activities throughout Japan. fications from local governments and other organizations. 14 SMFG 2007 As the loan covers a wider range of customers, SMBC had extended a total of about ¥10 billion of Environmentally Responsible Company Support Loans by the end of March 2007. In December 2006, SMBC joined the Ministry of the Environment and others in sponsoring a contest called “eco japan cup 2006” for venture businesses involved in environ- mental businesses. In March 2007, SMBC held a business matching event called the Environmental Business Networking Event, for the second year in a row. SMBC remains dedicated to assisting customers’ environmental activities in a variety of ways. Poster for the Environmentally Responsible Company Support Loan Topics Management Seminar for Women SMBC held a seminar in February 2007 entitled “Refining Women’s Entrepreneurial and Management Skills.” The sem- inar attracted about 350 women who are either planning on starting a company or have recently established a company. After hearing a keynote speech on the subject of time management, the participants attended a panel discus- sion, in which individuals who have started companies and SMBC employees took part. Discussions covered many topics of interest, and seminar participants gained insights into establishing and managing companies, the role of banks in supporting new companies, and other subjects. Many women also attended the reception following the seminar, which provided valuable networking opportunities. Corporate Advisory Division SMBC established its Corporate Advisory Division in early fis- cal 2006 for the purpose of strengthening relationships with publicly owned companies and other companies. The divi- sion has industry-specific groups that collect knowledge and information concerning their respective industries. Operations take advantage of collaboration with many partners: the busi- ness offices of the Middle Market Banking Unit and Corporate Banking Unit; the Investment Banking Unit, research depart- ments and other SMBC divisions; and Daiwa Securities SMBC and other SMFG companies. These resources enable the Corporate Advisory Division to meet needs involving cus- tomers’ increasingly complex and diverse management issues, including measures to achieve growth and reorganize operations. Due to this approach, the division can utilize its strengths as a unit that interacts with all types of industries as well as the customers of both the Middle Market Banking Unit and Corporate Banking Unit. This makes it possible to give customers a broad range of proposals. In fiscal 2007, the Corporate Advisory Division will con- tinue to concentrate on offering customers many types of pro- posals. Furthermore, the division plans to reinforce its ability to supply comprehensive solutions to customers’ manage- ment issues. How Project Teams Serve Corporate Clients Analysis of management issues and execution of strategies Analysis of management issues and execution of strategies Analysis of issues Enhancement of project team Branch offices Collaboration Branch offices Collaboration Corporate Advisory Division Corporate Advisory Division Collaboration Research departments ( t e a m e n h a n c e m e n t ) R e q u e s t f o r i a s s s t a n c e Research departments Credit departments International Banking Unit Investment Banking Unit Daiwa Securities SMBC Other Group companies Proposals and execution of strategies to solve management issues Provision of solutions Provision of solutions Provision of solutions Solutions for management issues and growth in corporate value SMFG 2007 15 ■ Targeting Issues Involving Companies and Individuals Financial consulting for individuals Solution providing for corporations Investment banking services Established April 2007 Established April 2006 Private Advisory Department Corporate Advisory Division Targets fields where needs of individuals and companies overlap Promoting solution providing for management tasks of corporate clients the products and services of SMFG companies and alliance partners to assemble the optimum package for each customer. Status of Preparations for Business Succession 15.9% 20.1% Fully prepared Preparations still inadequate None Private banking M&As 64.0% Workplace banking Fund raising Business succession consulting Capital management Private Advisory Department SMBC established its Private Advisory Department in April 2007 with the aim of targeting business opportunities gener- ated by several trends in Japan. Most notable are the emer- About 80% of companies are unprepared despite having chosen a successor. Source: 2006 White Paper on Small and Medium Enterprises in Japan Have discussed succession with a consultant Have not yet sought assistance gence of wealthy entrepreneurs, the upcoming retirement of (Age of CEO) the baby-boomers, and the next generation of leaders taking over from corporate executives. Total 44.2% 55.8% The division is devoted to serving the diversifying needs Up to 54 35.4% 64.6% of customers. For example, there are growing demands for personalized asset management plans, business succession 55 or more 46.4% 53.6% plans, and the preparation of benefit programs that will satisfy employees. In response, the division provides sophisticated services and creates new business processes. Three departments make up the Private Advisory Department — the Private Banking, Succession Business and Corporate Employees Business departments. All depart- ments work with other SMBC departments as well as SMFG companies and affiliated companies to extend support to SMBC branches. This approach makes it possible to offer customers the best possible products and services under the “one-stop shopping” concept. • The Private Banking Department develops tailor-made financial products, expands SMBC’s lineup of financial products, and creates comprehen- sive asset management proposals using highly advanced techniques. Furthermore, the department works with branch personnel to supply cus- tomers with assistance that precisely matches each requirement. • The Succession Business Department is a source of comprehensive sup- port for issues and other concerns regarding the future transfer of a busi- ness to a new owner. Experts create smooth succession plans that prioritize growth of the owner’s assets and the business. In every case, the department formulates a plan that accurately reflects the customer’s unique requirements. • The Corporate Employees Business Department is responsible for offer- ing services to the employees of corporate clients and creating personnel and employee benefit programs. SMBC formed a Defined Contribution Department in April 2006 to offer services for defined-contribution pen- sion plans. For customers with needs that are beyond the scope of bank- ing services, the Corporate Employees Business Department can select 0 20 20 40 60 80 100 (%) The majority of owners have not consulted anyone about succession issues. Source: 2006 White Paper on Small and Medium Enterprises in Japan Companies with Defined Contribution Plans (Corporate) and Participants Participants (thousand) 3,000 2,500 2,000 1,500 1,000 500 0 As of March 31, 2007 • Approved corporate pension plans • Number of participants • Number of companies offering these plans 8,667 2,313 2,187,000 8,667 6,664 2,187 1,722 4,350 1,255 2,379 708 88 325 2002/03 2003/03 2004/03 2005/03 2006/03 2007/03 Companies 10,000 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 Source: Ministry of Health, Labor and Welfare 16 SMFG 2007 (US$ million) 17,109 15,804 14,235 9,687 7,215 4,818 4,317 2,859 2,835 2,517 (US$ million) 13,691 13,334 5,306 4,682 3,622 2,951 2,715 2,689 2,386 1,995 ■ Investment Banking League Tables SMFG’s Investment Banking Business SMFG is targeting opportunities in investment banking, a business field that continues to grow, leveraging the exten- sive customer base we have built up over many years in com- mercial banking. We are able to propose optimal solutions to our customers’ increasingly diverse and complex needs in fund procurement, asset management, M&A, risk manage- ment, settlement and other fields by drawing on the com- bined expertise of SMBC’s Investment Banking Unit and our other subsidiaries. We aim to rank among the leaders in every category of investment banking. Accomplishments in Fiscal 2006 One highlight of the year was growth in business involving corporate reorganizations. We executed several large MBO Global Project Finance (Advisor)* Jan. 1-Dec. 31, 2006 1 2 3 4 5 6 7 8 9 SMBC Ernst & Young Pricewaterhouse Coopers HSBC Société Générale Citigroup KPMG Royal Bank of Canada Investec 10 BNP Paribas and LBO deals and supplied mezzanine financing through Shipping Loan Bookrunners** mutual funds. In addition, SMBC established the Shipping Jan. 1-Dec. 31, 2006 Finance Department, the first unit of this type at any Japanese bank. This better allows us to meet the growing demand for ship financing. We also implemented a number of new business operations, developed a synthetic employee stock ownership plan (ESOP), and arranged a large-scale emissions trading program. Collaboration with Daiwa Securities SMBC In fiscal 2006, Daiwa Securities SMBC Co., Ltd. ranked sec- ond among securities firms operating in Japan in the corpo- rate straight bond lead manager league table and first in the IPO bookrunner league table, and was chosen by Thomson Financial as the “House of the Year” in its fiscal 2006 overall rankings. These accomplishments are testimony to the promi- nent position of Daiwa Securities SMBC in the capital markets. Topics Project Finance Global Advisor of the Year In 2006, SMBC ranked first in the world in project finance, helping clients to procure a total of US$17.1 billion. Thanks to this achievement, SMBC became the first Japanese bank to be selected as “Global Advisor of the Year” by the U.K. periodical Project Finance International. This testifies to the excellence of SMBC’s project finance skills. We will continue to reaffirm our leadership in the project finance market by offering services that combine speed and out- standing quality. 1 2 3 4 5 6 7 8 9 DnB NOR Nordea BNP Paribas Citigroup ING Fortis SMBC Calyon SG CIB 10 HSH Nordbank Lead Managers of Corporate Straight Bond Issues* Apr. 1, 2006-Mar. 31, 2007 Amount (¥ billion) Market share (%) 1 Mizuho Securities 1,771.6 2 Daiwa Securities SMBC 1,511.5 3 Mitsubishi UFJ Securities 1,029.5 4 Nomura Securities 5 Nikko Citigroup 1,001.2 567.8 26.0 22.2 15.1 14.7 8.3 Bookrunners for Initial Public Equity Offerings* Apr. 1, 2006-Mar. 31, 2007 Amount (¥ billion) Market share (%) 1 Daiwa Securities SMBC 2 Nomura Securities 3 Nikko Citigroup 4 Goldman Sachs 5 Mitsubishi UFJ Securities *Source: Thomson Financial **Source: Marine Money 344.5 261.2 194.7 89.3 33.7 33.4 25.4 18.9 8.7 3.3 SMFG 2007 17 ■ International Banking The international banking operations of SMFG, centering on SMBC’s International Banking Unit, serve all corporate cus- tomers operating globally, including financial institutions, sov- ereign governments, and public entities. Leveraging our extensive overseas network and comprehensive group strength to provide sophisticated financial services We offer our customers higher value-added services, by pro- distribution by improving our capability to structure risks on our balance sheet and distributing such risks to investors. Reinforcing Compliance System In order to expand our business operations on a global scale, we must adapt our compliance system to the differing legal systems and ethical practices prevailing in the various coun- tries where we wish to do business. In line with this, we have set up an International Compliance Department and a Compliance Department in the Americas Division. We have also assigned Compliance Officers from the head office to all viding one-stop financial solutions through collaboration our principal overseas business bases. between SMBC and Daiwa Securities SMBC Co., Ltd., and also through the contribution of all Group companies, opti- mally utilizing the resultant synergies. We are also expanding our overseas network by opening We will take every opportunity to be an active player on the international banking scene, fully leveraging our competitive additional offices to improve customer convenience, and gain advantage in Japan and Asia. better access to emerging markets. We intend to maintain our proactive policy of expanding our office network, focusing particularly on promising markets in strategic regions. We will give priority to promoting locally hired staff to Branch Manager or other executive-level posts when suitable candi- dates are found, with the aim of providing services that are tailored to the particular needs of each locality. Creating a Global Service System To strengthen still further our capabilities in marketing finan- cial products — already one of our core competencies — we are creating a system that will enable us to offer optimal solu- tions in specialized fields, such as trade finance and ship finance, to meet the needs of customers around the world. This is one of the ways in which we are making progress toward our goal of offering an optimal financial service that addresses our customers’ global needs. Raising Our Profile in Emerging and Growth Markets In addition to established markets, such as Western Europe, North America, and East Asia, we are enhancing our ability to meet customers’ needs in emerging markets, including the Middle East, Central and Eastern Europe, and Latin America. We are developing a lineup of products and services tailored to match the unique features of each market. We take an active role in these markets, keeping a close watch on changes in the business environment. Continuously Optimizing Our Asset Portfolio With the requirements of the new Basel Accord (Basel II) in mind, we will make further efforts to improve our asset effi- ciency by developing new securitization products and focus- ing more on buying and selling loans, rather than originating them, and will also strengthen credit derivative trading and Topics Expanding our Service Network We are opening overseas offices dedicated to the specific needs of their local markets. For example, our Houston Representative Office (opened in June 2006) specializes in the financing of businesses in the energy and natural resources fields, while the staff of the Milan Branch of Sumitomo Mitsui Banking Corporation Europe Ltd. (opened October 2006) focus their efforts on project finance. In March 2007 we became the first Japanese bank to open a branch in Dubai, which will become our central base for business in the Middle East. In China, we opened a repre- sentative office in the Binhai New Area of Tianjin in March of this year, followed by an office in the Industrial Park of Suzhou City in April, and preparations for the opening of our Beijing Branch are currently underway. Greenhouse Gas Emissions Trading In collaboration with Banco do Brasil, the largest commer- cial bank in Brazil, we have commenced an introduction service for companies wishing to engage in greenhouse gas emissions trading. This service utilizes the framework put in place by the Kyoto Protocol for collaboration between advanced industrialized countries and developing coun- tries in the fight against global warming. In 2006 we were able to combine a number of emissions rights together into a single package and find a prospective Japanese purchaser. This innovative business model received high evaluation from the market, and as a result, Banco Sumitomo Mitsui Brasileiro S.A. was awarded a prize for excellence by the Financial Times in the “Achievement in Carbon Finance” category. We will continue to promote envi- ronment-related businesses of this kind, in line with the importance that SMFG places on fulfilling its corporate social responsibility. 18 SMFG 2007 Establishment of China Division SMBC has established a China Division and a planning department to oversee operations in China. This will allow SMBC to respond even faster to deregulation, market liber- alization and other events in China’s rapidly growing mar- kets. Thanks to these organizational changes, the bank expects to achieve even higher levels of customer satisfac- tion through the provision of products and services that meet specific needs, as well as the further reinforcement of risk management and compliance systems. Alliance signed with Kookmin Bank of Korea SMBC has concluded an alliance with Kookmin Bank, a South Korean bank with an established reputation in the fields of deposit and loan transactions with individuals and SMEs, as well as local financial products. The alliance is intended to facilitate mutual financial support for Japanese companies setting up in business in Korea, and Korean companies entering the Japanese market. It will also facili- tate collaboration in structured finance projects and fund- ing for import/export businesses. The agreement is expected to provide SMBC with new business opportuni- ties in Korea and other markets. SMBC will be able to offer a menu of techniques for procuring funds in the local cur- rency to Japanese corporate clients entering the Korean market, as well as a wide range of other sophisticated financial services. ■ Treasury Markets SMFG aims to provide its clients with world-class support ser- vices for their market transaction needs through the Treasury Unit of SMBC. The Treasury Unit undertakes operations in the money, foreign exchange, bond, and derivatives markets. Based on a careful evaluation of each client’s needs, we design financial products and services that deliver optimal value-added solutions. The Treasury Unit focuses on expanding transaction vol- ume, strengthening ALM operations and diversifying fund management channels through the accurate assessment of domestic and overseas market trends to further strengthen profitability, while effectively managing risk. Enhancing Customer Convenience In fiscal 2006, the Treasury Unit, in collaboration with the mar- keting units, took steps to expand the market transaction ser- vices system for corporate and retail customers. We also increased the range of functions offered by i-Deal, a system that allows customers to conclude foreign exchange con- tracts over the Internet. The Treasury Unit will continue work- ing to fulfill all our customers’ market transaction needs by providing comprehensive support services of the highest level. Asset Liability Management and Dealing Operations Through its asset liability management (ALM) and trading operations, the Treasury Unit strives to control market and liquidity risks while maximizing earnings. To do this, it uses an expanded array of investment techniques, including alterna- tive investments, leading to a more diversified investment portfolio and increased arbitrage investment opportunities. We will continue to pursue optimal capital allocation with a level of risk exposure appropriate to market conditions, with the aim of securing stable profits. Customers Corporate Business Offices, Branches Treasury Unit Treasury Marketing Dept. Planning Dept. Enhance customer convenience by improving our services Planning, research Transactions with customers Trading Dept. Efficient operation based on order-initiated trades and ALM hedging Foreign exchange transactions Derivative transactions Bond transactions CD, CP transactions Orders ALM Operations Deposits Loans Bonds Alternative investments Treasury Dept. International Treasury Dept. Exact ALM operations and liquidity management Trading ALM (Asset Liability Management) Fund and Bond Transactions Inter-bank Market Topics Expanding Support Systems to Meet User Needs To further increase customer convenience, SMBC periodi- cally enhances the functions of i-Deal. We are responding promptly and effectively to the diversification of our customers’ needs by such means as expanding our systems for providing foreign exchange risk hedging to customers engaging in large-scale capital transactions such as M&As, and our system for promoting Asian business for Japanese clients through our offices in the ASEAN nations, Hong Kong, and Shanghai. Diversified Investment and Efficient Use of ALM The Treasury Unit utilizes alternative investments, in addition to derivatives linked to interest rate and foreign exchange movements, to diversify and expand its investment options, and effectively employs ALM operations in response to mar- ket movements. SMFG 2007 19 Group Companies (as of March 31, 2007) SUMITOMO MITSUI Financial Group www.smfg.co.jp/english/ The companies under the umbrella of Sumitomo Mitsui Financial Group (SMFG) offer diversified financial services centering on banking opera- tions, and including leasing, securities and credit card services, and information services. Our Mission • To provide optimum added value to our customers and together with them achieve growth • To create sustainable shareholder value through business growth • To provide a challenging and professionally reward- ing work environment for our dedicated employees Company Name: Sumitomo Mitsui Financial Group, Inc. Business Description: Management of the affairs of banking subsidiaries (under the stipula- tions of the Banking Law) and of non-bank subsidiaries, and ancillary functions Establishment: December 2, 2002 Head Office: 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo, Japan Chairman of the Board: Masayuki Oku (Concurrent President at Sumitomo Mitsui Banking Corporation) President: Teisuke Kitayama (Concurrent Chairman of the Board at Sumitomo Mitsui Banking Corporation) Capital Stock: ¥1,420.9 billion Stock Exchange Listings: Tokyo Stock Exchange (First Section) Osaka Securities Exchange (First Section) Nagoya Stock Exchange (First Section) SUMITOMO MITSUI Banking Corporation www.smbc.co.jp/global/ Sumitomo Mitsui Banking Corporation (SMBC) was established in April 2001 through the merger of two leading banks, The Sakura Bank, Limited and The Sumitomo Bank, Limited. In December 2002, Sumitomo Mitsui Financial Group, Inc. was established through a stock transfer as a holding company, under which SMBC became a wholly owned subsidiary. SMBC boasts a number of competitive advantages, including a strong cus- tomer base, the quick implementation of strate- gies, and an extensive lineup of financial products that leverage the expertise of strategic Group companies in specialized areas. As a pivotal member of SMFG, SMBC works closely with other Group companies to offer cus- tomers highly sophisticated, comprehensive finan- cial services. Company Name: Sumitomo Mitsui Banking Corporation Business Profile: Banking Establishment: June 6, 1996 Head Office: 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo President & CEO: Masayuki Oku Number of Employees: 16,407 Network: Domestic: Branches 1,464 locations* 463 (including 38 specialized deposit account branches) 156 1 Subbranches Agency Offices handling nonbanking business Automated service centers Overseas: Branches Subbranches Representative offices 20 824 36 locations 18 5 13 *Excluding the number of ATMs installed at convenience stores Credit Ratings (as of July 31, 2007) Moody’s S&P Fitch R&I JCR Long-term Short-term P–1 A–1 F1 a–1 J–1+ Aa2 A+ A A+ A+ ■ Consolidated Year ended March 31 2007 Billions of yen 2005 2006 2004 For the Year: Ordinary income ....... ¥ 2,925.6 ¥ 2,750.2 ¥ 2,691.3 ¥ 2,717.0 282.1 Ordinary profit (loss)... 301.6 Net income (loss)...... At Year-End: Net assets................. ¥ 5,412.4 ¥ 3,598.2 ¥ 2,633.9 ¥ 2,722.1 99,843.2 Total assets............... 98,570.6 104,418.5 97,478.3 (99.7) (278.9) 716.6 401.7 862.0 563.5 As the pioneer in the issuance of the Visa Card in Japan and a leader in the domestic credit card industry, Sumitomo Mitsui Card Company, Limited enjoys the strong support of its many customers. It also plays a major role as one of the strate- gic businesses of SMFG. Leveraging its strong brand image and its excellent capabilities across a wide range of card-related services, the com- pany meets customers’ credit needs through the provision of settlement and financing services. Sumitomo Mitsui Card aims to actively con- tribute, through its card business, to the realization of comfortable and affluent consumer lifestyles, and make further dramatic progress as a leading brand company. Company Name: Sumitomo Mitsui Card Company, Limited Business Profile: Credit card services Establishment: December 26, 1967 Head Office: Tokyo Head Office 5-2-10, Shimbashi, Osaka Head Office 4-5-15, Imahashi, Minato-ku, Tokyo Chuo-ku, Osaka President & CEO: Koichi Tsukihara Number of Employees: 1,909 www.smbc-card.com (Japanese only) Credit Ratings (as of July 31, 2007) JCR ■ Consolidated Year ended March 31 2007 For the Year: Revenues from credit card operations....... ¥4,753.8 157.6 Operating revenue.... 14.1 Operating profit......... At Year-End: Number of cardholders (in thousands)......... 14,951 Long-term Short-term J–1+ A+ Billions of yen 2005 2006 2004 ¥4,181.3 ¥3,598.7 132.1 23.1 148.2 25.8 ¥3,258.4 126.3 18.5 14,067 13,462 12,758 20 SMFG 2007 www.smbcleasing.co.jp (Japanese only) SMBC Leasing Company, Limited, and its sub- sidiaries specialize in providing tailor-made solu- tions for corporate customers’ large-scale capital investment needs. The company and its sub- sidiaries combine a broad spectrum of leasing products such as energy-saving equipment, com- mercial real estate properties (shops, factories and warehouses), and overseas facilities for Japanese companies expanding abroad.The company and its subsidiaries are working actively to offer auto leases and rentals, lease trusts and other services associated with leases. SMBC Leasing is scheduled to merge with Sumisho Lease Co., Ltd. in October 2007. The new company aims to become the top leasing com- pany in Japan in terms of both quantity and quality by leveraging the assets of the two founding companies, i.e. the customer base and know-how possessed by SMBC Leasing as a bank-affiliated leasing company; the financial solutions offered by other subsidiaries of SMFG; the customer base of trading company-affiliated Sumisho Lease; and the various value chains of Sumitomo Corporation. Company Name: SMBC Leasing Company, Limited Business Profile: Leasing Establishment: September 2, 1968 Head Office: Tokyo Head Office 3-9-4, Nishishimbashi, Osaka Head Office 3-10-19, Minamisenba, Minato-ku, Tokyo Chuo-ku, Osaka President & CEO: Koji Ishida Number of Employees: 916 The Japan Research Institute, Limited (JRI) is a “knowledge engineering” company that offers comprehensive high value-added services, effectively combining the three functions of infor- mation systems integrator, consultant, and think-tank. Targeting customers in a wide range of sec- tors, JRI offers consulting services focusing on management innovation and IT-related issues. It also provides services such as the design and development of strategic information systems, as well as outsourcing. In addition, JRI conducts research and analysis of the Japanese and over- seas economies, formulates policy recommenda- tions, and assists in the incubation of new businesses. In July 2006, JRI spun off part of its operations to create JRI Solutions, Limited with the aim of strengthening the provision of information tech- nology solutions to corporate customers outside our Group. The new company will leverage the extensive fund of know-how in system develop- ment and operations amassed by JRI in its long years of service (principally to SMFG companies) to offer the very best IT solutions to a wider array of customers in the general industrial, financial, and public sectors. Company Name: The Japan Research Institute, Business Profile: Systems engineering, data Limited processing, management consulting, economic research Establishment: November 1, 2002 Head Office: Tokyo Head Office 16, Ichibancho, Chiyoda-ku, Tokyo Osaka Head Office 1-5-8, Shimmachi, Nishi-ku, Osaka President & CEO: Yasuyuki Kimoto Number of Employees: 2,877 (including JRI Solutions, Limited) Credit Ratings (as of July 31, 2007) R&I JCR ■ Consolidated Year ended March 31 For the Year: Revenues from leasing operations... Operating revenue... Operating profit........ Long-term Short-term a–1 J–1 A A+ 2007 Billions of yen 2005 2006 2004 ¥583.6 630.0 31.5 ¥615.5 619.7 32.2 ¥580.0 589.1 28.0 ¥555.7 553.0 23.2 www.jri.co.jp/english/ ■ Consolidated Year ended March 31 For the Year: Operating revenue... Operating profit........ 2007* ¥111.8 6.1 Billions of yen 2005 2006 2004 ¥115.8 5.2 ¥111.2 6.3 ¥105.1 7.6 *Figures include JRI Solutions (for three months through June 30, 2006) SMBC friend securities co., ltd. www.smbc-friend.co.jp (Japanese only) SMBC Friend Securities was founded through the merger of Meiko National Securities and Sakura Friend Securities in April 2003. It later merged with Izumi Securities, an affiliate of Sumitomo Life Insurance Company, in April 2004. It became a wholly-owned subsidiary of SMFG through a share transfer in September 2006. SMBC Friend Securities boasts one of the strongest financial bases among Japanese secu- rities companies. Its operations are highly effi- cient, and it provides a full range of securities services, focused mainly on retail customers through its nationwide network of branches. Aiming to become the leading provider of high- quality retail securities services in Japan, the company precisely tailors products and services to match customers’ needs. Company Name: SMBC Friend Securities Co., Ltd. Business Profile: Securities services Establishment: March 2, 1948 Head Office: 7-12 Nihonbashi-Kabutocho, Chuo-ku, Tokyo President: Katsuhiko Tamaki Number of Employees: 1,836 ■ Consolidated Year ended March 31 2007 Billions of yen 2005 2006 2004* For the Year: Operating revenue... .................................. ¥58.7 ¥68.5 ¥52.3 Operating profit........ .................................. *SMBC Friend Securities (top), Izumi Securities (bottom) 18.0 21.2 31.0 ¥48.3 8.3 18.8 1.6 SMFG 2007 21 Financial Highlights Sumitomo Mitsui Financial Group l Consolidated Year ended March 31 For the Year: 2007 2006 Total income .............................................................. Total expenses .......................................................... Net income (loss)....................................................... ¥ 3,947,786 3,140,996 441,351 At Year-End: Total net assets ......................................................... Total assets ............................................................... Risk-monitored loans................................................. Reserve for possible loan losses............................... Net unrealized gains (losses) on other securities...... Number of employees ............................................... ¥ 5,331,279 100,858,309 1,067,386 889,093 1,825,168 41,428 Selected Ratios: Capital ratio ............................................................... Return on Equity........................................................ Price Earnings Ratio.................................................. 11.31% 13.07% 18.74x Per Share (Yen): ¥ ¥ 3,803,089 2,759,726 686,841 4,454,399 107,010,575 1,243,160 1,035,468 1,373,337 40,681 12.39% 33.15% 13.72x Millions of yen 2005 ¥ 3,589,871 3,698,406 (234,201) ¥ 2,775,728 99,731,858 2,227,445 1,273,560 696,339 40,683 9.94% —% —x 2004 2003 ¥ 3,669,531 3,264,636 330,414 ¥ 3,070,942 102,215,172 3,297,981 1,422,486 575,612 42,014 11.37% 31.68% 14.71x ¥ 3,518,293 4,109,207 (465,359) ¥ 2,424,074 104,607,449 5,770,700 2,243,542 (30,643) 42,996 10.10% —% —x Net assets.................................................................. Net income (loss)....................................................... Net income — diluted ................................................ ¥469,228.59 57,085.83 51,494.17 ¥400,168.89 94,733.62 75,642.93 ¥164,821.08 (44,388.07) — ¥215,454.83 52,314.75 35,865.20 ¥106,577.05 (84,324.98) — Notes: 1. Net unrealized gains (losses) on other securities represent the difference between the market prices and acquisition costs (or amortized costs) of “other securities.” In principle, the values of stocks are calculated using the average market prices during the final month. For details, please refer to page 27. 2. Number of employees has been reported on the basis of full-time workers. Number of employees includes locally hired overseas staff members but excludes contract employees and temporary staff. 3. From the fiscal year ended March 31, 2007, SMFG has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8). 4. The ASBJ revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No.4). From this period, SMFG has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 5. Capital ratio as of March 31, 2007 is calculated under Basel II. Capital ratio as of March 31, 2006 and before was calculated under the former method. 22 SMFG 2007 l Nonconsolidated Year ended March 31 For the Year: Operating income ...................................................... Dividends on investments in subsidiaries and affiliates ..... Operating expenses .................................................. Net income ................................................................ At Year-End: Total net assets (A) ................................................... Total assets (B) ......................................................... Total net assets to total assets (A) / (B) ................... Capital stock .............................................................. Number of shares issued Preferred stock............................................... Common stock ............................................... Number of employees ............................................... Selected Ratios: Return on Equity........................................................ Price Earnings Ratio.................................................. Dividend payout ratio................................................. Per Share (Yen): Net assets.................................................................. Dividends: Common stock..................................................... Preferred stock (Type 1) ...................................... Preferred stock (Type 2) ...................................... Preferred stock (Type 3) ...................................... Preferred stock (1st series Type 4)...................... Preferred stock (2nd series Type 4) .................... Preferred stock (3rd series Type 4) ..................... Preferred stock (4th series Type 4) ..................... Preferred stock (5th series Type 4) ..................... Preferred stock (6th series Type 4) ..................... Preferred stock (7th series Type 4) ..................... Preferred stock (8th series Type 4) ..................... Preferred stock (9th series Type 4) ..................... Preferred stock (10th series Type 4) ................... Preferred stock (11th series Type 4) ................... Preferred stock (12th series Type 4) ................... Preferred stock (13th series Type 4) ................... Preferred stock (1st series Type 6)...................... Net income ............................................................... Net income — diluted ................................................ 2007 2006 Millions of yen 2005 2004 2003 ¥ 376,479 366,680 3,641 363,535 ¥ 2,997,898 3,959,444 75.72% 1,420,877 120,101 7,733,653 131 13.71% 23.10x 15.31% ¥ 55,482 46,432 3,196 73,408 ¥ 3,935,426 4,166,332 94.46% 1,420,877 950,101 7,424,172 124 2.38% 190.16x 46.64% ¥ 258,866 251,735 2,644 252,228 ¥ 3,319,615 3,795,110 87.47% 1,352,651 1,057,188 6,273,792 115 15.47% 18.95x 7.81% ¥ 55,515 47,332 3,044 50,505 ¥ 3,172,721 3,403,007 93.23% 1,247,650 1,132,099 5,796,010 97 1.57% 207.86x 80.97% ¥ 131,519 128,265 971 124,738 ¥ 3,156,086 3,413,529 92.46% 1,247,650 1,132,100 5,796,000 94 8.52% 11.21x 15.98% ¥342,382.75 ¥330,206.27 ¥257,487.78 ¥232,550.74 ¥231,899.30 7,000 — — — 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 / 88,500 46,326.41 41,973.46 3,000 10,500 28,500 13,700 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 / 88,500 6,836.35 6,737.46 3,000 10,500 28,500 13,700 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 67,500 728 38,302.88 25,178.44 3,000 10,500 28,500 13,700 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 67,500 / 3,704.49 3,690.72 3,000 10,500 28,500 13,700 19,500 19,500 19,500 19,500 19,500 19,500 19,500 19,500 19,500 19,500 19,500 19,500 3,750 / 18,918.33 15,691.82 Notes: 1. All SMFG employees are on secondment assignment from SMBC etc. 2. From the fiscal year ended March 31, 2007, SMFG has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8). 3. The ASBJ revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No.4). From this period, SMFG has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. SMFG 2007 23 Sumitomo Mitsui Banking Corporation l Consolidated Year ended March 31 For the Year: 2007 2006 Total income .............................................................. Total expenses .......................................................... Net income (loss)....................................................... ¥ 2,971,693 2,220,971 401,795 At Year-End: Total net assets ......................................................... Total assets ............................................................... Risk-monitored loans................................................. Reserve for possible loan losses............................... Net unrealized gains (losses) on other securities...... Number of employees ............................................... ¥ 5,412,458 98,570,638 1,047,566 860,799 1,852,971 31,718 Selected Ratios: Capital ratio ............................................................... Return on Equity........................................................ 12.95% 12.95% Per Share (Yen): Net assets.................................................................. Net income (loss)....................................................... Net income — diluted ................................................ ¥67,823.69 7,072.09 7,012.46 ¥ 2,789,433 1,903,374 563,584 ¥ 3,598,294 104,418,597 1,219,383 1,006,223 1,337,192 32,918 10.77% 30.15% ¥41,444.83 9,864.54 9,827.19 Millions of yen 2005 ¥ 2,699,202 2,875,897 (278,995) ¥ 2,633,912 97,478,308 2,186,739 1,239,882 678,527 32,868 10.60% —% ¥23,977.62 (5,300.46) — 2004 2003 ¥ 2,843,502 2,487,197 301,664 ¥ 2,722,161 99,843,258 3,229,219 1,375,921 568,407 33,895 10.89% 25.38% ¥25,928.02 5,238.85 5,231.31 ¥ 3,561,843 4,104,514 (429,387) ¥ 2,142,544 102,394,637 5,683,134 2,201,830 (27,471) 35,523 10.38% —% ¥15,353.34 (10,429.29) — Notes: 1. Net unrealized gains (losses) on other securities represent the difference between the market prices and acquisition costs (or amortized costs) of “other securities.” In principle, the values of stocks are calculated using the average market prices during the final month. 2. Number of employees has been reported on the basis of full-time workers. Number of employees includes locally hired overseas staff members but excludes contract employees and temporary staff. 3. From the fiscal year ended March 31, 2007, SMBC has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8). 4. The ASBJ revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No.4). From this period, SMBC has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 5. Capital ratio as of March 31, 2007 is calculated under Basel II. Capital ratio as of March 31, 2006 and before was calculated under the former method. (Year ended March 31) Income Summary [Nonconsolidated] Banking profit (before provision for general reserve for possible loan losses) Total credit cost Gains/losses on stocks Net income (loss) (Billions of yen) 1,800 900 0 -900 -1,800 1 800 2003 2004 2005 2006 2007 (March 31) Problem Assets Based on the Financial Reconstruction Law and Problem Asset Ratio [Nonconsolidated] Bankrupt and quasi-bankrupt assets (left scale) Substandard loans (left scale) Problem asset ratio (right scale) Doubtful assets (left scale) (March 31) Stock Holdings [Nonconsolidated] Listed equity shares and shares traded over the counter Acquisition costs (left scale) Net unrealized gains/losses (right scale) (Billions of yen) (Billions of yen) 7,000 6,000 5,000 4,000 3,000 2,000 1,000 00 2003 2004 2005 2006 2007 (March 31) Capital Ratio [Consolidated] Capital ratio (left scale) Total capital Tier I capital (right scale) 2,000 1,500 1,000 500 0 -500 -1,000 1 000 (Billions of yen) 10,000 8,000 6,000 4,000 2,000 00 (Billions of yen) 6,000 5,000 4,000 3,000 2,000 1,000 00 2003 2004 2005 2006 2007 (%) 10.0 8.0 6.0 4.0 2.0 0 00.0 (%) 13.00 12.00 11.00 10.00 9 009.00 2003 2004 2005 2006 2007 Problem asset ratio = Problem assets / (Problem assets + Normal assets) Note: Capital ratio shown above represents the capital ratio of SMFG on a consoli- dated basis. 24 SMFG 2007 l Nonconsolidated Year ended March 31 For the Year: Total income .............................................................. Total expenses .......................................................... Net income (loss)....................................................... (Appendix) Gross banking profit (A)....................................... Banking profit....................................................... Banking profit (before provision for general reserve for possible loan losses) ........................ Expenses (excluding nonrecurring losses)(B) ..... At Year-End: Total net assets ......................................................... Total assets ............................................................... Deposits..................................................................... Loans and bills discounted ........................................ Securities................................................................... Risk-monitored loans................................................. Problem assets based on the Financial Reconstruction Law.................................. Reserve for possible loan losses............................... Net unrealized gains (losses) on other securities...... Trust assets and liabilities ......................................... Loans and bills discounted .................................. Securities ............................................................. Capital stock .............................................................. Number of shares issued (in thousands) Preferred stock ............................................... Common stock................................................ Number of employees ............................................... Selected Ratios: Capital ratio ............................................................... Return on Equity........................................................ Dividend payout ratio................................................. Overhead ratio (B) / (A) ............................................. Per Share (Yen): Net assets.................................................................. Dividends: Common stock..................................................... Preferred stock (1st series Type 1)...................... Preferred stock (2nd series Type 1) .................... Preferred stock (Type 5) ...................................... Preferred stock (Type 1) ...................................... Preferred stock (Type 2) ...................................... Preferred stock (Type 3) ...................................... Preferred stock (1st series Type 6)...................... Net income (loss)....................................................... Net income — diluted ................................................ 2007 2006 Millions of yen 2005 2004 2003 ¥ 2,492,577 1,905,648 315,740 ¥ 2,322,699 1,576,026 519,520 ¥ 2,290,935 2,391,014 (136,854) ¥ 2,489,187 2,170,341 301,113 ¥ 2,424,023 3,095,011 (478,304) 1,344,490 782,330 740,601 603,888 ¥ 3,992,884 91,537,228 68,809,338 53,756,440 20,060,873 721,064 738,667 677,573 1,832,891 1,174,396 5,350 267,110 664,986 70 56,355 16,407 13.45% 10.13% 13.89% 44.9% 1,552,033 810,593 965,573 586,459 ¥ 3,634,776 97,443,428 68,222,167 51,857,559 25,202,541 914,173 960,095 816,437 1,316,206 1,305,915 7,870 238,205 664,986 900 55,212 16,050 11.35% 26.57% 63.02% 37.8% 1,522,861 1,291,972 940,495 582,365 ¥ 2,752,735 91,129,776 65,591,627 50,067,586 23,676,696 1,735,863 1,824,622 989,121 651,385 777,177 9,780 81,840 664,986 900 55,212 16,338 11.32% —% —% 38.2% 1,584,127 1,000,132 1,000,132 583,995 ¥ 2,870,870 94,109,074 63,656,771 50,810,144 26,592,584 2,774,889 2,811,234 1,250,751 556,146 429,388 10,000 4,645 559,985 967 54,811 17,546 11.36% 22.49% 79.88% 36.9% 1,760,684 875,511 1,113,643 647,040 ¥ 2,279,223 97,891,161 63,524,258 57,282,365 23,656,385 5,169,531 5,261,345 2,074,797 (17,857) 166,976 35,080 — 559,985 967 54,811 19,797 10.49% —% —% 36.7% ¥67,124.90 ¥42,105.57 ¥26,129.71 ¥28,641.10 ¥17,846.95 763 / / / / / / 88,500 5,533.69 5,487.21 5,714 / / / 10,500 28,500 13,700 88,500 9,066.46 9,050.63 683 / / / 10,500 28,500 13,700 485 (2,718.23) — 4,177 / / / 10,500 28,500 13,700 / 5,228.80 5,221.53 19.17 10.50 28.50 13.70 — — — / 68,437.74 66,527.24 Notes: 1. Figures related to profit or loss for the year ended March 31, 2003 include the former SMBC’s operating results for the period from April 1, 2002 to March 16, 2003. However, figures related to net income per share and diluted net income per share exclude the former SMBC’s operating results for the same period mentioned above. 2. Please refer to page 158 for the definitions of risk-monitored loans and problem assets based on the Financial Reconstruction Law. 3. Net unrealized gains (losses) on other securities represent the difference between the market prices and acquisition costs (or amortized costs) of “other securities.” The values of stocks are calculated using the average market prices during the final month. For details, please refer to page 31. 4. Number of employees has been reported on the basis of full-time workers. Number of employees includes locally hired overseas staff members but excludes contract employees, temporary staff, and executive officers who are not also Board members. 5. Dividend per share for the term ended March 31, 2003 represents an interim dividend per share paid by former SMBC to SMFG. 6. From the fiscal year ended March 31, 2007, SMBC has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8). 7. The ASBJ revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No.4). From this period, SMBC has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 8. Capital ratio as of March 31, 2007 is calculated under Basel II. Capital ratio as of March 31, 2006 and before was calculated under the former method. SMFG 2007 25 Financial Review Sumitomo Mitsui Financial Group (Consolidated) Sumitomo Mitsui Financial Group, Inc. and Subsidiaries The following is a summary of SMFG’s consolidated financial results for the fiscal year ended March 31, 2007. 1. Operating Results Operating results for fiscal 2006 include the results of 181 consolidated subsidiaries (125 in Japan and 56 overseas) and 62 subsidiaries and affiliates accounted for by the equity method (35 in Japan and 27 overseas). Gross profit showed a year-on-year decrease of ¥183.9 bil- lion to ¥1,906.1 billion. This was primarily attributable to recording of “net other operating expenses” compared to the substantial “net other operating income” of fiscal 2005 as JGBs and other bond holdings were scaled back to reduce the risk exposure of our portfolio in light of domestic and overseas interest rate trends. After factoring in general and administrative expenses, credit cost, gains on stocks, equity in earnings (losses) of affiliates, and other relevant income items, ordinary profit came to ¥798.6 billion, a year-on-year decrease of ¥164.9 billion. This was due mainly to the fact that equity in earn- ings of affiliates registered a ¥136.0 billion decrease to ¥104.1 billion, although credit cost showed a decrease of ¥187.3 billion. Net income after inclusion of extraordinary gains and income taxes amounted to ¥441.3 billion, a ¥245.4 billion decrease from the previous term. Number of Consolidated Subsidiaries, and Subsidiaries and Affiliates Accounted for by the Equity Method March 31 Consolidated subsidiaries ....................................................................................... Subsidiaries and affiliates accounted for by the equity method .............................. 2007 (A) 2006 (B) 181 62 162 63 Income Summary Year ended March 31 Consolidated gross profit......................................................................................... Net interest income ............................................................................................ Trust fees ........................................................................................................... Net fees and commissions ................................................................................. Net trading income ............................................................................................. Net other operating income (expenses) ............................................................. General and administrative expenses ..................................................................... Credit cost (A) ......................................................................................................... Write-off of loans ................................................................................................ Provision for specific reserve for possible loan losses....................................... Provision for general reserve for possible loan losses....................................... Others ................................................................................................................ Net gains on stocks ................................................................................................. Equity in earnings (losses) of affiliates ..................................................................... Net other income (expenses) .................................................................................. Ordinary profit.......................................................................................................... Extraordinary gains (losses).................................................................................... Losses on impairment of fixed assets ................................................................ Gains on collection of written-off claims (B) ....................................................... Gains on return of securities from retirement benefits trust ............................... Income before income taxes and minority interests ................................................ Income taxes: Current .............................................................................................................. Deferred ............................................................................................................. Minority interests in net income............................................................................... Net income .............................................................................................................. Total credit cost (A) + (B) ........................................................................................ [Reference] Consolidated banking profit (Billions of yen) ........................................................... 2007 (A) ¥1,906,173 1,168,592 3,508 609,185 125,625 (738) (888,561) (146,186) (81,415) (77,446) 53,370 (40,695) 44,730 (104,170) (13,374) 798,610 8,180 (30,548) 1,236 36,330 806,790 (87,818) (218,770) (58,850) ¥ 441,351 ¥ (144,950) Millions of yen 2006 (B) ¥ 2,090,149 1,161,607 8,631 619,591 32,807 267,511 (853,796) (333,571) (69,355) (45,047) (120,078) (99,091) 47,119 31,887 (18,233) 963,554 79,807 (12,303) 31,584 — 1,043,362 (69,818) (226,901) (59,800) ¥ 686,841 ¥ (301,987) Increase (decrease) (A) – (B) 19 (1) Increase (decrease) (A) – (B) ¥(183,976) 6,985 (5,123) (10,406) 92,818 (268,249) (34,765) 187,385 (12,060) (32,399) 173,448 58,396 (2,389) (136,057) 4,859 (164,944) (71,627) (18,245) (30,348) 36,330 (236,572) (18,000) 8,131 950 ¥(245,490) ¥ 157,037 Notes: 1. Consolidated gross profit = (Interest income – Interest expenses) + Trust fees + (Fees and commissions (income) – Fees and commissions (expenses)) + (Trading profits – Trading losses) + (Other operating income – Other operating expenses) 2. Consolidated banking profit = SMBC’s nonconsolidated banking profit (before provision for general reserve for possible loan losses) + SMFG’s ordinary profit + Other subsidiaries’ ordinary profit (excluding nonrecurring factors) + Equity method affiliates’ ordinary profit x Ownership ratio – Internal transactions (dividends, etc.) 26 SMFG 2007 ¥ 924.2 ¥ 1,225.4 ¥ (301.2) Deposits (excluding negotiable certificates of deposit) as of March 31, 2007, stood at ¥72,156.2 billion, a ¥1,322.0 bil- lion increase compared with the previous fiscal year-end. Negotiable certificates of deposit stood at ¥2,589.2 billion, a decrease of ¥119.4 billion over the same period. Loans and bills discounted increased ¥1,422.1 billion to ¥58,689.3 bil- lion, while securities decreased ¥4,968.3 billion to ¥20,537.5 billion. Assets, Liabilities and Net assets Net assets as of the term-end came to ¥5,331.2 billion. Of this sum, stockholders’ equity amounted to ¥2,741.6 billion, the combined total of consolidated net income and purchase and retirement of treasury shares following the repayment of public funds. March 31 Assets...................................................................................................................... Securities ........................................................................................................... Loans and bills discounted................................................................................. Liabilities.................................................................................................................. Deposits ............................................................................................................. Negotiable certificates of deposit ....................................................................... Minority interests ..................................................................................................... Net assets ............................................................................................................... 2007 (A) ¥100,858,309 20,537,500 58,689,322 95,527,029 72,156,224 2,589,217 — 5,331,279 Millions of yen 2006 (B) ¥107,010,575 25,505,861 57,267,203 101,443,151 70,834,125 2,708,643 1,113,025 4,454,399 Increase (decrease) (A) – (B) ¥(6,152,266) (4,968,361) 1,422,119 (5,916,122) 1,322,099 (119,426) (1,113,025) 876,880 Note: From March 31, 2007, SMFG has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8). Minority interests are included in net assets with an application of these standards. 2. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2007 amounted to ¥1,812.4 billion, which is an increase of ¥469.6 billion from the previous fiscal year-end. Net unrealized gains on other securities including “other money held in trust,” changes in which are directly credited to net assets, increased by ¥451.9 billion over the same period, to ¥1,825.4 billion due mainly to an increase in unrealized gains on stocks and a decrease in unrealized losses on bonds. Unrealized Gains (Losses) on Securities 2007 Millions of yen Net unrealized gains (losses) (A) March 31 Held-to-maturity securities .................... ¥ (13,065) 1,825,168 Other securities .................................... 1,972,647 Stocks .............................................. (157,367) Bonds............................................... 9,888 Others .............................................. 322 Other money held in trust...................... Total ...................................................... Stocks .............................................. Bonds............................................... Others .............................................. 1,812,424 1,972,647 (170,613) 10,391 (A) – (B) ¥ 17,716 451,831 269,957 139,866 42,008 113 469,659 269,957 157,675 42,027 Unrealized gains ¥ 200 2,032,120 1,987,337 1,805 42,977 322 2,032,643 1,987,337 1,825 43,480 Unrealized losses ¥ 13,266 206,952 14,689 159,173 33,089 — 220,218 14,689 172,439 33,089 2006 Net unrealized gains (losses) (B) ¥ (30,781) 1,373,337 1,702,690 (297,233) (32,120) 209 Unrealized gains ¥ 580 1,771,170 1,722,129 988 48,052 209 1,342,765 1,702,690 (328,288) (31,636) 1,771,960 1,722,129 1,294 48,535 Unrealized losses ¥ 31,361 397,833 19,438 298,222 80,172 — 429,195 19,438 329,583 80,172 Notes: 1. The figures above include unrealized gains (losses) on negotiable certificates of deposit bought in “Deposits with banks” and beneficiary claims on loan trust in “Commercial paper and other debt purchased.” 2. Unrealized gains (losses) on stocks are mainly calculated using the average market price during the final month of the respective reporting period. The rest of the securities are valuated at the market price as of the balance sheet date. 3. “Other securities” and “Other money held in trust” are valuated and recorded on the consolidated balance sheet at market prices. The figures in the table above indicate the differences between the acquisition costs (or amortized costs) and the balance sheet amounts. “Unrealized gains (losses) on other securities” as of March 31, 2006 include losses of ¥3,193 million that were recognized in the income statement by applying fair value hedge accounting, which are included in the amount to be directly included in stockholders’ equity. SMFG 2007 27 3. Consolidated Capital Ratio SMFG’s consolidated capital ratio as of March 31, 2007 was 11.31%. (Please refer to “Capital Ratio Information” section on page 123 for more information.) Total capital, which constitutes the numerator in the capital ratio calculation equation, was ¥6,852.7 billion. Meanwhile, risk-adjusted assets, the denominator in the equation, amounted to ¥60,540.3 billion. Capital ratio as of March 31, 2007 was calculated under Basel II. Capital ratio as of March 31, 2006 was calculated under the former method. Consolidated Capital Ratio March 31 Tier I capital ..................................................................................................... Tier II capital included as qualifying capital ..................................................... Deductions....................................................................................................... Total capital ..................................................................................................... Risk-adjusted assets ....................................................................................... 2007 ¥ 3,903,257 3,640,226 (690,759) 6,852,723 60,540,346 Millions of yen 2006 ¥ 4,645,905 4,067,736 (619,279) 8,094,361 65,322,349 Consolidated capital ratio ................................................................................ 11.31% 12.39% 4. Dividend Policy Given the public nature of its business, SMFG subscribes to a fundamental policy of increasing dividends stably and con- tinuously through a sustainable growth in corporate value, while enhancing the Group’s capital to maintain a sound financial position. It is aiming for a payout ratio of over 20% on a consolidated net income basis for the fiscal year ending March 31, 2010, the final year of its medium-term manage- ment plan, “LEAD THE VALUE” Plan. SMFG’s basic policy is to make dividend payments twice a year in the form of interim and term-end dividends. The term-end dividend is approved at the annual general meeting of shareholders. As for the interim dividend, it is stated in the Articles of Incorporation of SMFG that the interim divi- dend payment shall be determined by resolution of a meeting of the Board of Directors, with September 30 of each year as the record date. Based on the above mentioned policy, SMFG decided to pay a term-end dividend of ¥7,000 per share of common stock for the fiscal year ended March 31, 2007, a year-on-year increase of ¥4,000. Annual dividends on preferred stocks were paid in the predetermined amounts for each category of preferred stock. SMFG did not pay an interim dividend for the reporting period, taking into account the need for a suffi- cient amount of retained earnings. SMFG will use retained earnings to implement strategic initiatives centered on strengthening targeted growth business areas and fortifying the Group’s platform for supporting sus- tainable growth, with the aim of raising its corporate value. 5. Deferred Tax Assets Net deferred tax assets, which represent deferred tax assets after deduction of deferred tax liabilities, decreased by ¥165.8 billion from the previous fiscal year-end, to stand at ¥836.2 billion. This decline was mainly attributable to the posting of an income before income taxes. SMFG has been adopting a conservative stance on the recognition of deferred tax assets in consideration of the need to secure a sound financial position. Deferred Tax Assets March 31 Net deferred tax assets ................................................................................... Net deferred tax assets / Tier I capital × 100 ................................................... 2007 (A) ¥836,270 21.4% Millions of yen 2006 (B) ¥1,002,125 Increase (decrease) (A) – (B) ¥(165,855) 21.6% (0.2)% 28 SMFG 2007 Sumitomo Mitsui Banking Corporation (Nonconsolidated) Sumitomo Mitsui Banking Corporation The following is a summary of SMBC’s nonconsolidated financial results for the fiscal year ended March 31, 2007. 1. Operating Results Banking profit (before provision for general reserve for possi- ble loan losses) for fiscal 2006 decreased ¥224.9 billion to ¥740.6 billion year on year, as a result of a ¥207.5 billion decrease in gross banking profit to ¥1,344.4 billion, and a ¥17.4 billion increase in expenses (excluding nonrecurring losses) to ¥603.8 billion. Ordinary profit, calculated by adjusting banking profit (before provision for general reserve for possible loan losses) for nonrecurring items such as total credit cost and gains on stocks, amounted to ¥573.3 billion, a ¥147.6 billion decrease year on year. After adjusting ordinary profit for extraordinary gains (losses) and income taxes, net income was ¥315.7 billion, a year-on-year decrease of ¥203.7 billion. 2. Income Analysis Gross Banking Profit Gross banking profit for fiscal 2006 decreased ¥207.5 billion year on year, to ¥1,344.4 billion. This was primarily attrib- utable to recording of “net other operating expenses” com- pared to the substantial “net other operating income” of fiscal 2005 as JGBs and other bond holdings were scaled Banking Profit back to reduce the risk exposure of our portfolio in light of domestic and overseas interest rate trends. In addition, profits fell in the Treasury Unit due to a decline in yen- denominated banking transactions and trading profits in line with its scaling back of positions and reduction in interest-rate spreads. Expenses Expenses (excluding nonrecurring losses) increased ¥17.4 billion year on year, to ¥603.8 billion. This increase is mainly attributable to higher expenses incurred in enhanc- ing its marketing channels to improve customer satisfaction, as well as aggressive investment in priority business fields such as loans to small and medium-sized corporations, which more than offset SMBC’s continued efforts to cut costs in existing operations through rationalization of administrative systems. Banking Profit Banking profit (before provision for general reserve for possi- ble loan losses) decreased ¥224.9 billion year on year, to ¥740.6 billion. Year ended March 31 Gross banking profit ................................................................................................ [Gross domestic banking profit].......................................................................... [Gross international banking profit] .................................................................... Net interest income ............................................................................................ Trust fees ........................................................................................................... Net fees and commissions ................................................................................. Net trading income ............................................................................................. Net other operating income (expenses) ............................................................. [Gross banking profit (excluding gains (losses) on bonds)] ............................... Expenses (excluding nonrecurring losses).............................................................. Personnel expenses........................................................................................... Nonpersonnel expenses .................................................................................... Taxes ................................................................................................................. Banking profit (before provision for general reserve for possible loan losses).... [Banking profit (before provision for general reserve for possible loan losses and gains (losses) on bonds)]......................................... Provision for general reserve for possible loan losses ............................................ Banking profit .......................................................................................................... 2007 (A) ¥1,344,490 [1,149,941] [194,548] 937,452 3,482 353,416 101,620 (51,482) [1,456,903] (603,888) (190,630) (378,240) (35,017) 740,601 [853,015] 41,728 782,330 Millions of yen 2006 (B) ¥1,552,033 [1,266,488] [285,545] 954,544 8,626 366,675 11,937 210,248 [1,562,354] (586,459) (192,359) (360,720) (33,379) 965,573 [975,894] (154,980) 810,593 Increase (decrease) (A) – (B) ¥(207,543) [(116,547)] [(90,997)] (17,092) (5,144) (13,259) 89,683 (261,730) [(105,451)] (17,429) 1,729 (17,520) (1,638) (224,972) [(122,879)] 196,708 (28,263) Banking Profit by Business Unit Year ended March 31, 2007 Banking profit (before provision for Billions of yen Consumer Middle Market Corporate International Banking Unit Banking Unit Banking Unit Banking Unit Treasury Unit Others Total general reserve for possible loan losses) ................. ¥161.5 ¥420.1 ¥158.3 ¥74.7 ¥ 34.0 ¥(108.0) ¥740.6 Year-on-year increase (decrease) .............................. (9.9) (82.8) (12.0) 6.1 (167.8) 41.4 (225.0) Notes: 1. Year-on-year comparisons are those used for internal reporting and exclude changes due to interest rate and foreign exchange rate fluctuations. 2. “Others” consists of (1) financing costs on preferred securities and subordinated debt, (2) profit earned on investing the Bank’s own capital, and (3) adjustment of inter-unit transactions, etc. SMFG 2007 29 Nonrecurring Losses (Credit Cost, etc.) Nonrecurring losses amounted to ¥209.0 billion, a year-on- year increase of ¥119.3 billion. This is mainly attributable to a provision for reserve for possible losses on investments made for affiliates, resulting in a loss of ¥88.4 billion in “others” under nonrecurring losses, a ¥79.8 billion increase in loss over the previous year. Total credit cost, which is the combined total of credit cost of ¥131.6 billion recorded under “Nonrecurring gains (losses),” provision for general reserve for possible loan losses, and gains on collection of written-off claims, was ¥89.4 bil- lion, a year-on-year decrease of ¥141.4 billion. This decline is mainly attributable to progress in corporate rehabilitation pro- grams and decreases in provision ratios from improvements in loan asset quality. Ordinary Profit and Net Income Ordinary Profit As a result of the foregoing, ordinary profit totaled ¥573.3 bil- lion, a decrease of ¥147.6 billion from the previous term. Extraordinary Gains Net extraordinary gains amounted to ¥13.6 billion, a year- on-year decrease of ¥12.1 billion. Net Income Current income taxes amounted to ¥16.5 billion, and deferred income taxes amounted to ¥254.6 billion. As a result, net income decreased ¥203.7 billion to ¥315.7 billion year on year. Year ended March 31 Banking profit (before provision for general reserve for possible loan losses) ....... Provision for general reserve for possible loan losses (A) ...................................... Banking profit .......................................................................................................... Nonrecurring gains (losses) .................................................................................... Credit cost (B) .................................................................................................... Net gains on stocks............................................................................................ Gains on sale of stocks ................................................................................. Losses on sale of stocks ............................................................................... Losses on devaluation of stocks ................................................................... Others ................................................................................................................ Ordinary profit ......................................................................................................... Extraordinary gains ................................................................................................. Gains on disposal of premises and equipment ................................................. Losses on disposal of fixed assets..................................................................... Losses on impairment of fixed assets ................................................................ Gains on collection of written-off claims (C)....................................................... Gains on return of securities from retirement benefits trust ............................... Losses on liquidation of subsidiary .................................................................... Income taxes: 2007 (A) ¥740,601 41,728 782,330 (209,017) (131,676) 11,098 50,204 (546) (38,559) (88,439) 573,313 13,615 — (1,680) (3,680) 455 36,330 (17,809) Millions of yen 2006 (B) ¥ 965,573 (154,980) Increase (decrease) (A) – (B) ¥(224,972) 196,708 810,593 (89,659) (106,560) 25,460 70,085 (13,367) (31,257) (8,559) 720,933 25,739 1,457 — (6,300) 30,605 — — (28,263) (119,358) (25,116) (14,362) (19,881) 12,821 (7,302) (79,880) (147,620) (12,124) (1,457) (1,680) 2,620 (30,150) 36,330 (17,809) Current ............................................................................................................... Deferred ............................................................................................................. (16,507) (254,680) Net income .............................................................................................................. ¥315,740 (13,512) (213,639) ¥ 519,520 (2,995) (41,041) ¥(203,780) Total credit cost (A) + (B) + (C) ............................................................................... ¥ (89,491) ¥(230,935) ¥ 141,444 Provision for general reserve for possible loan losses....................................... Write-off of loans ................................................................................................ Provision for specific reserve for possible loan losses....................................... Losses on sales of delinquent loans .................................................................. Provision for loan loss reserve for specific overseas countries.......................... Gains on collection of written-off claims............................................................. 41,728 (50,468) (44,358) (37,262) 412 455 (154,980) (12,650) (15,825) (79,659) 1,575 30,605 196,708 (37,818) (28,533) 42,397 (1,163) (30,150) 30 SMFG 2007 3. Assets, Liabilities and Net Assets Assets SMBC’s total assets as of March 31, 2007 stood at ¥91,537.2 billion on a nonconsolidated basis, a ¥5,906.2 billion decrease compared with the previous fiscal year-end. Factors behind this decrease in total assets include 1) a rise in the term-end balance of loans of ¥1,898.8 billion compared with the previous term-end, due to an increase in overseas lending to companies with high credit ratings and overseas project finance; 2) a decrease in the value of SMBC’s securities hold- ings of ¥5,141.6 billion, as a result of reducing its risk expo- sure by scaling back bond portfolio in light of interest-rate trends inside and outside Japan. Liabilities Liabilities as of March 31, 2007 decreased ¥6,264.3 billion Assets, Liabilities and Net Assets to ¥87,544.3 billion from the previous fiscal year-end. This was the result of an increase of ¥1,164.2 billion in deposits, mainly overseas, which was offset by a decrease in fund pro- curement due to the decrease in assets. Net Assets Net assets as of the term-end came to ¥3,992.8 billion. Of this sum, stockholders’ equity amounted to ¥2,793.5 billion, the combined total of capital stock of ¥664.9 billion, capital reserve of ¥1,367.5 billion (including “other capital reserve” of ¥702.5 billion), and retained earnings of ¥761.0 billion. Valuation and translation adjustments amounted to ¥1,199.3 billion — ¥1,259.8 billion in net unrealized gains on other securities, ¥84.7 billion in net deferred losses on hedges, and ¥24.2 billion in land revaluation excess. March 31 Assets...................................................................................................................... Securities ........................................................................................................... Loans and bills discounted................................................................................. Liabilities.................................................................................................................. Deposits ............................................................................................................. Negotiable certificates of deposit ....................................................................... Net Assets ............................................................................................................... 2007 (A) ¥91,537,228 20,060,873 53,756,440 87,544,344 66,235,002 2,574,335 3,992,884 Millions of yen 2006 (B) ¥97,443,428 25,202,541 51,857,559 93,808,652 65,070,784 3,151,382 3,634,776 Increase (decrease) (A) – (B) ¥(5,906,200) (5,141,668) 1,898,881 (6,264,308) 1,164,218 (577,047) 358,108 Note: From March 31, 2007, SMBC has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8). Minority interests are included in net assets with an application of these standards. 4. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2007 amounted to ¥1,828.1 billion, which is an increase of ¥274.8 billion from the previous fiscal year-end. Net unreal- ized gains on other securities including “other money held in trust,” changes in which are directly credited to net assets, increased by ¥516.7 billion over the same period, to ¥1,833.2 billion. The increase in unrealized gains on other securities resulted mainly from an increase in unrealized gains on stocks and a decrease in unrealized losses on bonds. Unrealized Gains (Losses) on Securities 2007 2006 Millions of yen Net unrealized gains (losses)(A) March 31 Held-to-maturity securities.................... ¥ (13,064) 7,958 Stocks of subsidiaries and affiliates ..... 1,832,891 Other securities .................................... 1,978,749 Stocks ............................................. (151,444) Bonds .............................................. 5,587 Others ............................................. 322 Other money held in trust ..................... Total ................................................... Stocks ............................................. Bonds .............................................. Others ............................................. 1,828,107 1,986,707 (164,690) 6,090 (A) – (B) ¥ 17,718 (259,617) 516,685 346,345 130,810 39,530 113 274,899 86,728 148,617 39,553 Unrealized gains Unrealized losses Net unrealized gains (losses)(B) Unrealized gains ¥ 200 85,505 2,028,694 1,990,476 748 37,469 322 2,114,723 2,075,981 768 37,972 ¥ 13,265 ¥ (30,782) 267,575 1,316,206 1,632,404 (282,254) (33,943) 209 77,547 195,802 11,727 152,193 31,882 — 286,615 89,274 165,458 31,882 1,553,208 1,899,979 (313,307) (33,463) ¥ 577 270,285 1,695,589 1,649,881 727 44,980 209 1,966,661 1,920,166 1,033 45,460 Unrealized losses ¥ 31,359 2,710 379,383 17,476 282,981 78,924 — 413,453 20,186 314,341 78,924 Notes: 1. The figures above include unrealized gains (losses) on negotiable certificates of deposit in “Cash and due from banks” & “Deposits with banks” and beneficiary claims on loan trust and commodity investment trust in “Commercial paper and other debt purchased.” 2. Unrealized gains (losses) on stocks (excluding stocks of subsidiaries and affiliates) are calculated using the average market price during the final month of the interim period. The rest of the securities are valuated at the market price as of the balance sheet date. 3. “Other securities” and “Other money held in trust” are valuated and recorded on the balance sheet at market prices. The figures in the table above indicate the differences between the acquisition costs (or amortized costs) and the balance sheet amounts. “Net unrealized gains on other securities” as of March 31, 2006 include losses of ¥3,193 million that were recognized in the income statement by applying fair value hedge accounting, which are included in the amount to be directly included in stockholders’ equity. SMFG 2007 31 Asset Quality Current Status of Problem Assets SMBC continued to take measures in fiscal 2006 to further reinforce its financial soundness with the aim of achieving sustainable growth. In fiscal 2006, improvements in asset quality reduced the total credit cost to ¥89.5 billion, which was ¥141.4 billion less than in fiscal 2005. As of the end of March 2007, the balance of non-performing loans (NPLs)—referred to as “problem assets” under the Financial Reconstruction Law—stood at ¥738.7 billion, and the NPL ratio (the ratio of problem assets to total assets) was 1.2%. We will continue to leverage the know-how we have accumulated in the course of implementing NPL workouts to actively develop business opportunities in corporate revitalization support services and new business areas. I. Self-Assessment, Write-Offs, and Provisions 1. Self-Assessment SMBC conducts rigorous self-assessment of asset quality using cri- teria based on the Financial Inspection Manual of the Financial Services Agency and the Practical Guideline published by the Japanese Institute of Certified Public Accountants. Self-assessment is the latter stage of the obligor grading process for determining the borrower’s ability to fulfill debt obligations, and the obligor grade criteria are consistent with the categories used in self-assessment. At the same time, self-assessment is a preparatory task for ensuring SMBC’s asset quality and calculating the appropriate level of write-offs and provisions. Each asset is assessed individually for its security and collectibility. Depending on the borrower’s current situation, the borrower is assigned to one of five categories: Normal Borrowers, Borrowers Requiring Caution, Potentially Bankrupt Borrowers, Effectively Bankrupt Borrowers, and Bankrupt Borrowers. Based on the borrower’s category, claims on the borrower are clas- sified into Classification I, II, III, and IV assets according to their default and impairment risk levels, taking into account such factors as collateral and guarantees. As part of our efforts to bolster risk management throughout the Group, our consolidated subsidiaries carry out self-assessment in substantially the same manner. Borrower Categories, Defined Normal Borrowers Borrowers with good earnings performances and no significant financial problems Borrowers Requiring Borrowers identified for close monitoring Caution Potentially Bankrupt Borrowers perceived to have a high risk of falling into Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers bankruptcy Borrowers that may not have legally or formally declared bankruptcy but are essentially bankrupt Borrowers that have been legally or formally declared bankrupt Asset Classifications, Defined Classification I Classification II Classification III Classification IV Assets not classified under Classifications II, III, or IV Assets perceived to have an above-average risk of uncollectibility Assets for which final collection or asset value is very doubtful and which pose a high risk of incurring a loss Assets assessed as uncollectible or worthless 2. Asset Write-Offs and Provisions In cases where claims have been determined to be uncollectible, or deemed to be uncollectible, write-offs signify the recognition of losses on the account books with respect to such claims. Write- offs can be made either in the form of loss recognition by offset- ting uncollectible amounts against corresponding balance sheet items, referred to as a direct write-off, or else by recognition of a loan loss provision on a contra-asset account in the amount deemed uncollectible, referred to as an indirect write-off. Recognition of indirect write-offs is generally known as provision for the reserve for possible loan losses. SMBC’s write-off and provision criteria for each self- assessment borrower category are shown in the table below. As part of our overall measures to strengthen risk management throughout the Group, all consolidated subsidiaries use substan- tially the same standards as SMBC for write-offs and provisions. Self-Assessment Borrower Categories Normal Borrowers Borrowers Requiring Caution Potentially Bankrupt Borrowers Effectively Bankrupt/ Bankrupt Borrowers Standards for Write-Offs and Provisions Expected loss amount for the next 12 months is calculated for each grade based on the grade’s historical bankruptcy rate, and the total amount is recorded as “provision for the general reserve for possible loan losses.” These assets are divided into groups according to the level of default risk. Amounts are recorded as provisions for the general reserve in proportion to the expected losses based on the historical bankruptcy rate of each group. The groups are “claims on Substandard Borrowers” and “claims on other Borrowers Requiring Caution.” The latter group is further subdivided according to the borrower’s finan- cial position, credit situation and other factors. Further, when cash flows can be estimated reasonably accurately, the discount cash flow (DCF) method is applied mainly to large claims for calculating the provision amount. A provision for the specific reserve for possible loan losses is made for the portion of Classification III assets (calculated for each bor- rower) not secured by collateral, guarantee or other means. Further, when cash flows can be estimated reasonably accurately, the DCF method is applied mainly to large claims for calculating the provision amount. Classification III asset and Classification IV asset amounts for each borrower are calculated, and the full amount of Classification IV assets (deemed to be uncollectible or of no value) is written off in principle and provision for the specific reserve is made for the full amount of Classification III assets. Notes General reserve Specific reserve Provisions made in accordance with general inherent default risk of loans, unrelated to specific individual loans or other claims Provisions made for claims that have been found uncollectable in part or in total (individually evaluated claims) 32 SMFG 2007 Discounted Cash Flow Method SMBC uses the discounted cash flow (DFC) method to calculate One of the major advantages of the DCF method over con- ventional methods of calculating the provision amount is that it the provision amounts for large claims on Substandard Borrowers enables effective evaluation of each individual borrower. and Potentially Bankrupt Borrowers when the cash flow from However, as the provision amount depends on the future cash repayment of principal and interest received can be estimated flow estimated on the basis of the borrower’s business recon- reasonably accurately. SMBC then makes provisions equivalent struction plan and DCF formula input values, such as the dis- to the excess of the book value of the claims over the said cash count rate and the probability of the borrower going into inflow discounted by the initial contractual interest rate or the bankruptcy, SMBC makes every effort to utilize up-to-date and effective interest rate at the time of origination. correct data to realize the most accurate estimates possible. II. Credit Cost Credit cost, in the case of provisioning, is the total amount of pro- of provision already made deducted from the uncollectible amount. The credit cost for fiscal 2006 is shown in the table visions newly made, and in the case of write-offs, it is the amount below. ■ Credit Cost (SMBC Nonconsolidated; year ended March 31, 2007) (Billions of yen) Credit cost Provision for general reserve for possible loan losses Write-off of loans Provision for specific reserve for possible loan losses Losses on sale of loans Provision for loan loss reserve for specific overseas countries Gains on collection of written-off claims Reserve for possible loan losses Amount of direct reduction ■ Credit Cost (SMFG Consolidated; year ended March 31, 2007) Total credit cost Reserve for possible loan losses Amount of direct reduction ¥ 89.5 (41.7) 50.5 44.4 37.3 (0.5) (0.5) ¥677.5 ¥298.3 ¥145.0 ¥889.1 ¥490.1 (Billions of yen) Note: Gains on collection of written-off claims are included in total credit cost. Bracketed amount indicates gains. ■ Reserve for Possible Loan Losses (March 31, 2007) Reserve for possible loan losses General reserve Specific reserve Loan loss reserve for specific overseas countries Amount of direct reduction SMBC (Nonconsolidated) SMFG (Consolidated) (Billions of yen) ¥677.5 530.8 144.8 1.9 ¥298.3 ¥889.1 683.6 203.6 1.9 ¥490.1 SMFG 2007 33 III. Disclosure of Problem Assets and Off-Balancing 1. Disclosure of Problem Assets Problem assets are loans and other claims of which recovery of Financial Reconstruction Law, except for such non-loan assets as either principal or interest appears doubtful, and are disclosed in securities lending, import and export, accrued interest, suspense accordance with the Banking Law (in which they are referred to payments, customers’ liabilities for acceptances and guarantees, as “risk-monitored loans”) and the Financial Reconstruction Law and bank-guaranteed bonds sold through private placements, (where they are referred to as “problem assets”). Problem assets none of which are subject to disclosure. are classified based on the borrower categories assigned during Since overdue interest from borrowers classified under self- self-assessment. The following tables explain the asset classifi- assessment as Potentially Bankrupt Borrowers, Effectively cation stipulated by the Financial Reconstruction Law and the dif- Bankrupt Borrowers, and Bankrupt Borrowers is, as a rule, not rec- ferences between risk-monitored loans and problem assets.The ognized as accrued interest, the amount is not included in the disclosure of risk-monitored loans under the Banking Law corre- problem assets disclosed on the basis of the Financial sponds exactly to the disclosure of problem assets based on the Reconstruction Law. Classification of Problem Assets Based on the Financial Reconstruction Law Bankrupt and quasi-bankrupt assets Doubtful assets Substandard loans Normal assets This category is defined as the sum of claims on Bankrupt Borrowers and Effectively Bankrupt Borrow- ers under self-assessment, excluding Classification IV assets, which are fully written off. Classification III as- sets are fully covered by reserves, and Classification I and II assets, the collectible portion, are secured by collateral, guarantees, or other means. This category is defined as claims on Potentially Bankrupt Borrowers under self-assessment. Specific reserves are set aside for Classification III assets, and Classification I and II assets, the collectible portion, are secured by collateral, guarantees, or other means. This category is defined as claims on Borrowers Requiring Caution under self-assessment. This category comprises past due loans (three months or more) and restructured loans. This category is defined as the term-end sum of loans, securities lending, import and export, accrued interest, suspense payments, and customers’ liabilities for acceptances and guarantees that are not included in the other three categories. ❑ Problem Assets Based on the Financial Reconstruction Law, and Risk-Monitored Loans Category of borrowers under self-assessment Problem assets based on the Financial Reconstruction Law Risk-monitored loans Total loans Other assets Total loans Other assets Bankrupt Borrowers Effectively Bankrupt Borrowers Potentially Bankrupt Borrowers Borrowers Requiring Caution Normal Borrowers Bankrupt and quasi-bankrupt assets Doubtful assets Substandard loans (Normal assets) C Bankrupt loans Non-accrual loans Past due loans (3 months or more) Restructured loans A B C 2. Problem Asset Disclosure Amounts The amounts of problem assets (as defined in the Financial point from the end of fiscal 2005, to 1.2%. We will continue work- ing to prevent the reoccurrence of further NPL problems through Reconstruction Law) and risk-monitored loans, as of March 31, support for corporate revitalization and by helping our customers 2007, are as follows. The balance of problem assets held by to upgrade their borrower categories. In parallel with these initia- SMBC as of the end of March 2007 was ¥738.7 billion, a decline tives, we will continue taking proactive measures to further of ¥221.4 billion compared with the ¥960.1 billion recorded at the enhance the soundness of the bank’s credit portfolio. previous term-end. The NPL ratio improved by 0.5 percentage ■ Problem Assets Based on the Financial Reconstruction Law (March 31, 2007) Bankrupt and quasi-bankrupt assets Doubtful assets Substandard loans Subtotal Normal assets Total SMBC (Nonconsolidated) ¥ ¥ 108.9 300.1 329.7 738.7 60,542.2 ¥61,280.9 Compared with March 31, 2006 ¥ (55.6) (173.3) 7.5 ¥ (221.4) 4,557.3 ¥4,335.9 (Billions of yen) SMFG (Consolidated) ¥ 193.8 384.8 506.0 ¥ 1,084.6 64,815.6 ¥65,900.2 Amount of direct reduction Note: From fiscal 2006, SMBC has included bank-guaranteed bonds sold through private placements (SMBC guarantees all or part of the principal repayment and 298.3 490.1 ¥ ¥ interest payment) among the items subject to disclosure as problem assets under the Financial Reconstruction Law. 34 SMFG 2007 ■ Risk-Monitored Loans (March 31, 2007) Bankrupt loans Non-accrual loans Past due loans (3 months or more) Restructured loans Total Amount of direct reduction SMBC (Nonconsolidated) ¥ 33.8 357.6 20.6 309.1 ¥721.1 ¥266.9 Compared with March 31, 2006 ¥ (7.1) (193.5) (2.9) 10.4 ¥(193.1) (Billions of yen) SMFG (Consolidated) ¥ 60.7 507.3 22.0 477.4 ¥1,067.4 ¥ 430.3 ■ Classification under Self-Assessment, Disclosure of Problem Assets, and Write-Offs/Reserves (SMBC Nonconsolidated; March 31, 2007) Category of borrowers under self-assessment Problem assets based on the Financial Reconstruction Law Classification under self-assessment Classification I Classification II Classification III Classification IV Reserve for possible loan losses Reserve ratio (Billions of yen) Bankrupt Borrowers Bankrupt and quasi-bankrupt assets (1) Portion of claims secured by collateral or guarantees, etc. (5) Fully reserved Effectively Bankrupt Borrowers ¥108.9 ¥97.3 ¥11.6 Direct write-offs (Note 1) ¥15.7 (Note 2) 100% (Note 3) Doubtful assets (2) Portion of claims secured by collateral or guarantees, etc. (6) ¥300.1 ¥138.7 Necessary amount reserved ¥161.4 Potentially Bankrupt Borrowers Borrowers Requiring Caution Substandard loans (3) ¥329.7 (Claims to substandard borrowers) Normal Borrowers Normal assets ¥60,542.2 Portion of substandard loans secured by collateral or guarantees, etc. (7) ¥107.0 Claims to borrowers requiring caution, excluding claims to substandard borrowers Claims to normal borrowers Total (4) ¥61,280.9 (A) = (1) + (2) + (3) ¥738.7 Loan loss reserve for specific overseas countries NPL ratio (A) / (4) 1.2% (Note 5) Total reserve for possible loan losses (B) Specific reserve + General reserve for substandard loans Portion secured by collateral or guarantees, etc. (C) = (5) + (6) + (7) ¥343.0 Unsecured portion (D) = (A) - (C) Specific reserve General reserve ¥129.1 (Note 2) 80.0% (Note 3) General reserve for substandard loans ¥98.9 ¥530.8 ¥1.9 ¥677.5 ¥243.7 ¥395.7 44.9% (Note 3) 6.5% [12.7%] (Note 4) 18.5% (Note 3) 0.3% (Note 4) Reserve ratio (B) / (D) 61.6% (Note 6) Notes: 1. Includes amount of direct reduction totaling ¥298.3 billion. Coverage ratio { (B) + (C) } / (A) 79.4% 2. Includes reserves for assets that are not subject to disclosure under the Financial Reconstruction Law. (Bankrupt/Effectively Bankrupt Borrowers: ¥4.1 billion; Potentially Bankrupt Borrowers: ¥11.9 billion) 3. Reserve ratios for claims on Bankrupt/Effectively Bankrupt Borrowers, Potentially Bankrupt Borrowers, Substandard Borrowers, and Borrowers Requiring Caution: The proportion of each category’s total unsecured claims covered by reserve for possible loan losses. 4. Reserve ratios for claims on Normal Borrowers and Borrowers Requiring Caution (excluding claims to Substandard Borrowers): The proportion of each category’s total claims covered by reserve for possible loan losses. The reserve ratio for unsecured claims on Borrowers Requiring Caution (excluding claims to Substandard Borrowers) is shown in brackets. 5. Ratio of problem assets to total assets subject to Financial Reconstruction Law 6. Reserve ratio = (Specific reserve + General reserve for substandard loans) ÷ (Bankrupt and quasi-bankrupt assets + Doubtful assets + Substandard loans – Portion secured by collateral or guarantees, etc.) 3. Off-Balancing Problem Assets The off-balancing (also known as “final disposal”) of problem balance sheet by way of sale, direct write-off or other means. SMBC off-balanced ¥586.5 billion in problem assets during the assets refers to the removal of such assets from the bank’s ■ Breakdown of Off-Balancing (SMBC Nonconsolidated; March 31, 2007) year under review. March 31, 2005 Fiscal 2005 March 31, 2006 Fiscal 2006 New occurrences Off-balanced New occurrences Off-balanced Bankrupt and quasi- bankrupt assets Doubtful assets Total Bankrupt and quasi- bankrupt assets Doubtful assets Total ¥ 448.3 924.4 ¥1,372.7 ¥ 70.5 481.8 ¥552.3 ¥ (354.3) (932.8) ¥(1,287.1) ¥ 56.8 300.8 ¥357.6 ¥(112.4) (474.1) ¥(586.5) ¥ 164.5 473.4 ¥ 637.9 Increase/Decrease (➁ -➀ ) ¥(283.8) (451.0) ¥(734.8) (Billions of yen) March 31, 2007 ¥ 108.9 300.1 ¥ 409.0 Increase/Decrease (➂ -➁ ) ¥ (55.6) (173.3) ¥(228.9) Note: The figures shown in the above table under “new occurrences” and “off-balanced” are simple additions of the figures for the first and second halves of the two periods reviewed. Amounts of ¥231.4 billion for fiscal 2005 and ¥78.8 billion in fiscal 2006, recognized as “new occurrences” in the first halves of the terms, were included in the amounts off-balanced in the respective second halves. SMFG 2007 35 ➀ ➁ ➂ Risk Management Basic Principles Financial and economic deregulation, globalization, and advances Planning Department to comprehensively and systematically manage all these categories of risk across the entire Group. in IT are generating new business opportunities for financial insti- Top management plays an active role in determining SMFG’s tutions. The risks accompanying these new business opportunities Groupwide basic policies for risk management. The system are not only increasing in number but also growing in diversity and works as follows: The basic policies for risk management are complexity. Accordingly, identifying, measuring, and controlling determined by the Management Committee before being autho- risks have never been more important in the management of a rized by the Board. The Management Committee, the designated financial holding company. Board members, and the relevant risk management departments SMFG has encapsulated the basic principles to be employed perform risk management according to the basic policies. in risk management in the manual entitled Regulations on Risk Risk management systems are in place at the individual Management. In the manual, we have specified the basic poli- Group companies in accordance with SMFG’s Groupwide basic cies for risk management: 1) Set forth SMFG’s Groupwide basic policies for risk management. For example, at SMBC, specific policies for risk management after specifying the categories of departments have been appointed to oversee the handling of the risk to which these policies apply; 2) Provide all necessary guid- four risk categories listed above, in addition to risks associated ance to Group companies to enable them to follow the basic risk with settlement. Each risk category is managed taking into management policies set forth by SMFG and set up their own account the particular characteristics of that category. In addi- appropriate risk management systems; 3) Monitor the implemen- tion, the Corporate Risk Management Department—independent tation of risk management by all Group companies to ensure that of the operating units—comprehensively and systematically man- their practices meet the relevant standards. ages all categories of risk in cooperation with the Corporate Planning Department. Types of Risk, and Risk Management System At SMFG, we classify risk into the following categories: (1) credit Furthermore, under our system top management plays an active role in the drafting of basic policies of risk management. risk, (2) market risk, (3) liquidity risk and (4) operational risk The decision-making process for addressing credit, market and (including processing risk and systems risk). In addition, we pro- liquidity risks at the operating level is strengthened by the Credit vide individually tailored guidance to help Group companies Risk Management Committee and the Market Risk Management identify categories of risk that need to be addressed. Risk cate- Committee, which are subcommittees of the Management gories are constantly reviewed, and new categories may be Committee. The Management Committee is also attended by the added in response to changes in the operating environment. The relevant department heads. Corporate Risk Management Department works with the Corporate ■ SMFG’s Risk Management System SMFG Board of Directors Corporate Auditors Corporate Auditors SMBC Board of Directors Management Committee Independent Auditors Designated Board Members Audit Dept. Guidance for drafting of basic policies Monitoring Sumitomo Mitsui Card SMBC Leasing Management Committee Market Risk Management Committee Credit Risk Management Committee Independent Auditors Designated Board Members Board Member in Charge of Corporate Risk Management Dept. Board Member in Charge of Credit & Investment Planning Dept. Internal Audit Unit Corporate- Wide Risk Management Corporate Planning Dept./ Corporate Risk Management Dept. Credit Risk Market Risk Liquidity Risk Operational Risk Processing Risk Corporate Risk Management Dept. General Affairs Dept. Systems Risk IT Planning Dept. 36 SMFG 2007 Credit Risk JRI Bank-Wide Risk Management Market Risk Liquidity Risk Report SMBC Friend Securities Corporate Planning Dept./Corporate Risk Management Dept. Settle- ment Risk Credit & Investment Planning Corporate Risk Management Dept. Operations Planning Dept. Processing Risk Systems Risk IT Planning Dept. Operational Risk General Affairs Dept. Other Risks Other Departments Risk Management Methods SMFG’s Groupwide basic policies for risk management stipulate allocated to cover the bank’s exposure to credit, market, and operational risks. In the credit and market risk categories, in par- the basic risk management regulations that must be followed, ticular, the maximum risk capital that SMBC can use during a and spell out risk management procedures from various per- period is set as the risk capital limit within this limit to manage spectives. These include managing risk on a consolidated these risks. Liquidity risk is managed within the context of maxi- accounting basis, managing risk using quantification methods, mum limits set for asset liability management (ALM) and the ensuring consistency with business strategies, setting up a sys- funding gap. Other risk categories are managed with procedures tem of checks and balances, contingency planning for emergen- closely attuned to the nature of the risk, as described in the fol- cies and serious situations, and verifying preparedness to handle lowing paragraphs. all conceivable risk situations. In addition, there are specific operational policies for implementing appropriate management of risk by all Group companies. Implementation of Basel II The Basel Capital Accord, an international agreement for ensur- Under SMFG’s Groupwide basic policies for risk manage- ing the soundness of banks through adherence to BIS capital ment, all Group companies periodically carry out reviews of the adequacy regulations, was revised in response to the diversifica- basic management policies for each risk category, or whenever tion of the banking business and the increasing sophistication of deemed necessary, thus ensuring that the policies followed at risk management technology. The revised BIS regulations, known any time are the most appropriate. The management of SMFG as Basel II, became effective from March 31, 2007 in Japan. constantly monitors the conduct of risk management at Group Basel II requires banks to implement internal controls to serve companies, providing guidance when necessary. as the basis for capital calculation, and to strengthen their risk Furthermore, in order to maintain a balance between risk and management framework. It also requires disclosure of information return as well as ensure the soundness of the Group from an to encourage market discipline in risk management. overall perspective, we employ the risk capital-based manage- We have been implementing initiatives to strengthen our risk ment method, which allocates capital effectively to each depart- management framework, taking into account Basel II and other ment according to its role in our business strategies to keep total considerations. Details of the initiatives are provided below, and exposure to credit, market, and operational risks within the scope detailed information on the capital ratio is provided in the discus- of our management resources, i.e., capital. sion on Capital Ratio Information appearing in the Financial In the case of SMBC, for example, sufficient capital is Section. ■ Relationship between Risk Management Framework and Risk Category at SMBC Framework Risk Category Credit Risk Credit Risk Credit risk is the possibility of a loss arising from a credit event, such as deterioration in the financial condition of a borrower, that causes an asset (including off-balance sheet transactions) to lose value or become worthless. Overseas credits also include an element of country risk, which is closely related to credit risk. This is the risk of loss caused by changes in foreign exchange, or political or economic situations. Banking Risk/Trading Risk All Group companies follow the basic policy established by Risk Capital-Based Management Market Risk Strategic Equity Investment Risk Other Market-Related Risks Operational Risk Processing Risk Systems Risk Liquidity Risk Other Risks (Settlement Risk and Others) ALM/ Funding Gap Management by Risk Type SMFG to assess and manage credit risk on a Groupwide basis and further raise the level of accuracy and comprehensiveness of Groupwide credit risk management. Each Group company must comprehensively manage credit risk according to the nature of its business, and assess and manage credit risk of individual loans and credit portfolios quantitatively and using consistent stan- dards. Credit risk is the most significant risk to which SMFG is exposed. Without effective credit risk management, the impact of the corresponding losses on operations can be overwhelming. The purpose of credit risk management is to keep credit risk exposure to a permissible level relative to capital, to maintain the soundness of assets, and to ensure returns commensurate with risk. This leads to a loan portfolio that achieves high returns on capital and assets. SMFG 2007 37 SMBC’s credit management policy and system are described below. 1. Credit Policy SMBC’s credit policy comprises clearly stated universal and (1) Internal Rating System There is an internal rating system for each asset control category set according to portfolio characteristics. For example, credits to commercial and industrial (C&I) companies, individuals for busi- ness purposes (domestic only), sovereigns, public sector enti- basic operating concepts, policies, and standards for credit ties, and financial institutions are assigned an “obligor grade” operations, in accordance with the business mission and rules of which indicates the borrower’s creditworthiness, and/or “facility conduct. SMBC is promoting the understanding of and strict grade” which indicates the collectability of assets taking into adherence to its credit policy among all its managers and account transaction conditions such as guarantee/collateral, and employees. By conducting risk-sensitive credit management in tenor. An obligor grade is determined by first assigning a finan- accordance with Basel II and other capital adequacy regulations, cial grade using a financial strength grading model and data SMBC aims to enhance shareholder value and play a key part in obtained from the obligor’s financial statements. The financial society by providing high value-added financial services. grade is then adjusted taking into account the actual state of the 2. Credit Risk Assessment and Quantification To effectively manage the risk involved in individual loans as well obligor’s balance sheet and qualitative factors to derive the obligor grade. In the event that the borrower is domiciled over- seas, internal ratings for credit are made after taking into consid- as the credit portfolio as a whole, SMBC first acknowledges that eration country risk, which represents an assessment of the every loan entails credit risks, assesses the credit risk posed by credit quality of each country, based on its political and eco- each borrower and loan using an internal rating system, and nomic situation, as well as its current account balance and exter- quantifies that risk for control purposes. nal debt. Self-assessment is the obligor grading process for assigning lower grades, and the borrower categories used in self-assessment are consistent with the obligor grade categories. ■ SMBC’s Obligor Grading System Obligor Grade Domestic (C&I), etc. Overseas (C&I), etc. J1 J2 J3 J4 J5 J6 J7 G1 G2 G3 G4 G5 G6 G7 Definition Borrower Category Financial Reconstruction Law Based Disclosure Category (Domestic) Very high certainly of debt repayment High certainty of debt repayment Satisfactory certainty of debt repayment Debt repayment is likely but this could change in case of significant changes in economic trends or business environment No problem with debt repayment over the short term, but not satisfactory over the medium-to-long term and the situation could change in the event of significant changes in economic trends or business environment. Currently no problem with debt repayment, but there are unstable business and financial factors that could lead to debt repayment problems Normal Borrowers Normal Assets Close monitoring is required due to problems in meeting loan terms and conditions, sluggish/unstable business, or financial problems Borrowers Requiring Caution J7R G7R (Substandard Borrowers) Substandard Borrowers Substandard Loans J8 J9 G8 G9 Currently not bankrupt, but experiencing business difficulties, making insufficient progress in restructuring, and highly likely to go bankrupt Though not yet legally or formally bankrupt, has serious business difficulties and rehabilitation is unlikely; thus, effectively bankrupt J10 G10 Legally and formally bankrupt Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers Doubtful Assets Bankrupt and Quasi-Bankrupt Assets 38 SMFG 2007 Obligor grades and facility grades are reviewed once a year and whenever necessary, such as when there are changes in the credit situation. 3. Framework for Managing Individual Loans (1) Credit Assessment Credit assessment of corporate loans involves a variety of There are also grading systems for SME (Small and Medium financial analyses, including cash flow, to predict an enterprise’s Enterprise) loans, loans to individuals, and project finance and capability of loan repayment and its growth prospects. These other structured finance tailored according to the risk character- quantitative measures, when combined with qualitative analyses istics of these types of assets. of industrial trends, the enterprise’s R&D capabilities, the com- The Credit & Investment Planning Department centrally man- petitiveness of its products or services, and its management cal- ages the internal rating systems, and properly designs, operates, iber, result in a comprehensive credit assessment. The loan supervises and validates the grading models. It validates the application is analyzed in terms of the intended utilization of the grading models (including statistical validation) of main assets funds and the repayment schedule. Thus, SMBC is able to arrive following the procedures manual once a year, to ensure their at an accurate and fair credit decision based on an objective effectiveness and suitability. examination of all relevant factors. (2) Quantification of Credit Risk Credit risk quantification refers to estimating the degree of credit risk of a portfolio or individual loan taking into account not just the obligor’s probability of default (PD), but also the concentration of risk in a specific customer or industry and the loss impact of fluctu- ations in the value of collateral, such as real estate and securities. Specifically, the PD by grade, LGD (loss given default), credit quality correlation among obligors, and other parameter values are estimated using historical data of obligors and facilities stored in a database to calculate the credit risk. The PD and LGD values are, in principle, the same values as those used for calcu- lating the capital ratio. Based on these parameters, we run a sim- ulation of 10,000 iterations of simultaneous default using the Monte Carlo method to calculate our maximum loss exposure. This quantification enables effective risk capital allocation. Risk quantification is also executed for purposes such as to determine the portfolio’s risk concentration, or to simulate eco- nomic movements (stress tests), and the results are used for making optimal decisions across the whole range of business operations, including formulating business plans and providing a standard against which individual credit applications are assessed. ■ SMBC’s Credit Monitoring System Increasing the understandability of loan conditions and approval standards for specific borrowing purposes and loan categories is a part of SMBC’s ongoing review of lending prac- tices, which includes the revision of loan contract forms with the chief aim of clarifying lending conditions utilizing financial covenants. SMBC is also making steady progress in rationalizing its credit assessment process. To respond proactively and promptly to customers’ funding needs—particularly those of small and medium-sized enterprises (SMEs)—we employ a standardized credit risk assessment process for SMEs that uses a credit-scoring model. With this process we are building a regime for efficiently market- ing our Business Select Loan and other SME loans. In the field of housing loans for individuals, we employ a credit assessment model based on credit data amassed and analyzed by SMBC over many years. This model enables our loan officers to efficiently make rational decisions on housing loan applica- tions, and to reply to the customers without delay. It also facili- tates the effective management of credit risk, as well as the flexible setting of interest rates. We also provide loans to individuals who rent out properties such as apartments. The loan applications are subjected to a pre- cise credit risk assessment process utilizing a risk-assessment Obligor Information Processing Registration of Financial Statements/ Creation and Revision of Corporate Card Flow of Obligor Grading/Grading Outlook/Credit Policies/Action Plans/Facility Grading Assignment Nonconsoli- dated Financial Grade Consolidated Financial Grade Effective Financial Grade Not Flagged Flagging According to Self- Assessment Criteria Flagged Self-Assessment Logic Quantitative Assessment Financial Assessment Credit Status Qualitative Assessment Normal Borrowers Borrowers Requiring Caution Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers Final Obligor Grade Grading Outlook Assessment Performance Trends + Qualitative Risk Factors •Positive •Flat •Negative Determination of Credit Policies Credit Policy Segment Policy for Handling Each Individual Company Action Plan Formulation Restructuring Feasibility Basic Approach Specific Action Plan Facility Grading Assignment SMFG 2007 39 model that factors in the projected revenue from the rental busi- ness. The process is also used to provide advice to such customers on how to revise their business plans. (2) Credit Monitoring System In addition to analyzing loans at the application stage, the Credit (2) Controlling Concentration Risk Because concentration of credit risk in an industry or corporate group has the potential to substantially impair capital, SMBC implements measures to prevent excessive concentration of loans in an industry and to control large exposure to individual Monitoring System is utilized to reassess obligor grades, and companies or corporate groups by setting guidelines for maxi- review self-assessment and credit policies so that problems can mum loan amounts. To manage country risk, SMBC also has be detected at an early stage and quick and effective action can be taken. The system includes periodic monitoring carried out credit limit guidelines based on each country’s creditworthiness. (3) New Type of Unsecured Loans, and Balancing Risk each time an obligor enterprise discloses financial results, as and Returns well as continuous monitoring performed each time credit condi- Against the background of increasing sophistication in methods tions change, as indicated in the diagram below. of managing credit risk, SMBC is engaged in a new type of unse- 4. Framework for Credit Portfolio Management In addition to managing individual loans, SMBC applies the fol- lowing basic policies to the management of the entire credit port- folio to maintain and improve its soundness and profitability over the medium-to-long term. (1) Risk-Taking within the Scope of Capital To keep credit risk exposure to a permissible level relative to cap- cured loans. Meanwhile, the bank runs credit operations on the basic principle of earning returns that are commensurate with the credit risk involved, and makes every effort to reduce capital and credit costs as well as general and administrative expenses. (4) Reduction and Prevention of Non-Performing Loans On non-performing loans (NPLs) and potential NPLs, SMBC car- ries out regular loan reviews to clarify handling policies and action plans, enabling it to swiftly implement measures to prevent ital, SMBC sets credit risk capital limits for internal control pur- deterioration of borrowers’ business situations, support business poses. Under these limits, separate guidelines are issued for each business unit and marketing unit. Also issued are special- ized guidelines for each business unit and business type, such recoveries, collect on loans, and enhance loan security. (5) Toward Active Portfolio Management SMBC makes active use of credit derivatives, loan securitization, as real estate finance, fund investment, and investment in securi- and other instruments to proactively and flexibly manage its port- tization products. Regular monitoring is conducted to make sure folio to stabilize credit risk. that these guidelines are being followed, thus ensuring appropri- ate overall management of credit risk. ■ SMBC’s Credit Risk Management System Board of Directors Corporate Auditors Management Committee External Audit (Auditing Firm) Corporate Staff Unit Corporate Risk Management Dept. •Aggregates risk for comprehensive management •Plans and proposes risk quantification methods Credit & Investment Planning Dept. •Aggregates credit risk for unified management •Plans and proposes basic credit policies •Drafts, administers and examines internal rating system CPM Dept. •Undertakes active portfolio management Internal Audit Unit Credit Review Dept. •Self-assessment, grading (obligors and loans), audits of write-offs and reserves •Credit risk management auditing Corporate Services Unit Corporate Research Dept. •Industry trend research •Credit assessment of major industry players Credit Administration Dept. •Manages problem assets (plans, implements corporate rehabilitation program, sells off the revitalized company) Business Units Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit International Banking Unit Investment Banking Unit Credit Dept. Credit Dept. I & II Credit Dept. Credit Dept. Credit for Individuals Small and Medium-Sized Enterprises Large Domestic Corporations Credit Dept. Credit Dept., The Americas Div. Credit Dept., Europe Div. Overseas Corporations Structured Finance Structured Finance Credit Dept. Domestic Structured Finance 40 SMFG 2007 5. Credit Risk Management System The Credit & Investment Planning Department within the outflow of funds, or being forced to borrow at higher interest rates than usual. Corporate Staff Unit is responsible for the comprehensive man- SMFG is working to further enhance the effectiveness of its agement of credit risk. This department drafts and administers quantitative management of market and liquidity risks across the credit policies, the internal rating system, credit authority guide- entire Group by setting allowable risk limits; ensuring the trans- lines, credit application guidelines, and manages NPLs and other parency of the risk management process; clearly separating aspects of credit portfolio management. front-office, middle-office, and back-office operations; and estab- The department also cooperates with the Corporate Risk lishing a highly efficient system of mutual checks and balances. Management Department in quantifying credit risk (risk capital On the basis of SMFG’s Groupwide basic policies for risk and risk-weighted assets) and controls the bank’s entire credit management, SMBC’s Board of Directors authorizes important risk. Further, the Corporate Portfolio Management Department matters relating to the management of market and liquidity risks, within the Credit & Investment Planning Department has been such as basic policies and risk limits, which are decided by the strengthening its active portfolio management function whereby Management Committee. Additionally, the bank’s Corporate Risk loan securitization and other market transactions are used to sta- Management Department, which is independent of business bilize the portfolio’s credit risk for more sophisticated portfolio units that directly handle market transactions, manages market management. and liquidity risks in an integrated manner. The department not The Corporate Research Department within the Corporate only monitors the current risk situations, but also reports regularly Services Unit performs research on industries as well as inves- to the Management Committee and the Board of Directors. tigates the business situations of borrower enterprises to Furthermore, SMBC’s ALM Committee meets on a monthly basis detect early signs of problems or growth potential. The Credit Administration Department is responsible for handling NPLs of borrowers classified as potentially bankrupt or lower, and draws up plans for their workouts, including write-offs, and corporate rehabilitation. The department closely liaises with the Group com- pany SMBC Business Servicing Co., Ltd., which engages in related services, and works to efficiently reduce the amount of NPLs by such means as the sell-off of claims. The credit departments within each business unit conduct credit risk management for loans handled by their units and man- age their units’ portfolios. The credit limits they use are based on the baseline amounts established for each grading category, with particular attention paid to evaluating and managing customers or loans perceived to have particularly high credit risk. The Credit Review Department, operating independently of the business units, audits asset quality, accuracy of gradings, self-assessment, and state of credit risk management, and reports the results directly to the Board of Directors and the Management Committee. SMBC has established the Credit Risk Committee, as a consultative body, to round out its oversight system for undertak- ing flexible and efficient control of credit risk, and ensuring the overall soundness of the bank’s loan operations. Market and Liquidity Risks Market and Liquidity Risk Management System Market risk is the possibility that fluctuations in interest rates, for- eign exchange rates, or stock prices will change the market value of financial products, leading to a loss. Liquidity risk is the possibility of encountering an obstacle to raising the funds required for settlement due either to a mismatch between the use and procurement of funds or to an unexpected ■ SMBC’s Market Risk and Liquidity Risk Management Organization Chart Board of Directors Market Risk Manage- ment Management Committee Market Risk Management Committee ALM Committee Board member in charge of Corporate Risk Management Dept. Policy Reporting Liquidity Risk Manage- ment Corporate Auditors Independent Auditors (an auditing firm) Internal Audit Dept. Back Office (Back offices of Japan and overseas branches) Middle Office (Corporate Risk Management Dept.) Inspection and verification of transactions Model and new products approval, Final approval, Management Managing Departments Other market- related operations Market operations (Treasury Unit) Market operations (International Banking Unit) Market operations (Group companies) Front Office Front/Back/Middle Offices SMFG 2007 41 to examine reports on the state of observance of the bank’s limits Market risk can be divided into various factors: foreign exchange on market and liquidity risks, and to review and discuss the rate, interest rate, equity price, and option risks. Fine-tuned man- bank’s ALM policies. agement of each risk category is achieved by employing the VaR To prevent unforeseen processing errors as well as fraudu- method in conjunction with suitable indicators for managing the lent transactions, it is important to establish a system of checks risk of individual financial instruments such as the basis-point- on the business units (front office). At SMBC, both the processing value (BPV) indicator, which measures the potential change in departments (back office) and the administrative departments earnings stated at market value for every 0.01 percentage-point (middle office) conduct the checks. In addition, SMBC’s indepen- fluctuation in interest rates. The VaR results for fiscal 2006 are dent Internal Audit Unit periodically performs comprehensive shown below. internal audits to verify that the risk management system is func- The internal model used by SMBC (SMBC VaR) has been tioning properly. Market Risk The bank manages market risk by setting maximum limits for periodically evaluated by an independent auditing firm and certi- fied as appropriate. In addition, the relationship between the VaR calculated with the model and the actual profit and loss data is back-tested daily. The back-testing results for SMBC’s trading value-at-risk (VaR) and maximum loss. This is done using the VaR accounts for fiscal 2006 are shown below. A data point below the method, in which the maximum potential loss on market transac- diagonal line indicates a loss in excess of the predicted VaR for tions for a given probability is calculated. These limits are, them- that day: there were no such excess losses during fiscal 2006. selves, set within the “market risk capital limit,” which is determined This demonstrates that the SMBC VaR model, with a one-sided taking into account the bank’s shareholders’ equity and other prin- confidence interval of 99.0%, is sufficiently reliable. cipal indicators of the bank’s financial position and management The market occasionally undergoes extreme fluctuations that resources. exceed projections. To manage market risk, therefore, it is impor- The SMBC VaR model estimates the maximum loss by running tant to run simulations of situations that may occur only once in simulations of changes in profit and loss on market fluctuation sce- many years (stress tests). At SMBC, monthly stress tests using narios based on historical data (historical simulation method). ■ VaR Results scenarios of past market fluctuations, those not related to past (Billions of yen) SMFG (consolidated) SMBC (consolidated) SMBC (non-consolidated) Trading Book Banking Book Trading Book Banking Book Trading Book Banking Book June 2006 Sept. 2006 Dec. 2006 Mar. 2007 Maximum Minimum Average 2.1 2.9 3.1 2.9 4.7 2.1 2.9 57.0 42.8 47.1 47.6 78.9 36.8 51.6 2.1 2.9 3.1 2.9 4.7 2.1 2.9 53.2 39.7 43.5 44.1 75.5 33.4 48.1 1.6 2.4 2.6 2.3 4.2 1.5 2.5 45.3 35.1 39.3 39.8 69.1 29.4 43.0 (VaR for a one-day holding period with one-sided confidence interval of 99.0% [computed daily using historical simulation (based on four years of historical observations)]. The VaR model for the trading book includes principal consolidated subsidiaries. Figures for the trading book exclude specific risks.) ■ Back-Testing Results (Trading Book) 1. SMFG (consolidated) 2. SMBC (consolidated) 3. SMBC (non-consolidated) Marginal Profit or Loss (¥ billion) Marginal Profit or Loss (¥ billion) Marginal Profit or Loss (¥ billion) 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 0 1 2 3 5 4 VaR (¥ billion) 0 1 2 3 5 4 VaR (¥ billion) 0 1 2 3 5 4 VaR (¥ billion) 42 SMFG 2007 market fluctuations, and specific-factor driven market fluctuations the entire Group. Under these regulations, SMFG is working to are conducted to prepare for unforeseeable swings. raise the level of sophistication of its management of operational The Corporate Risk Management Department establishes limits risk across the whole Group by providing an effective framework on allowable risk for strategic equity investments, and monitors for the identification, assessment, control and monitoring of sig- the observance of those limits to keep stock price fluctuation risk nificant risk factors and by establishing a system for executing within acceptable parameters. contingency and business continuity plans. SMBC aims to keep the stock price fluctuation risk associ- Moreover, in view of the fact that operational risk is assessed ated with its strategic equity investments at a level appropriate to as a regulatory factor under the Basel II capital adequacy frame- the financial strength of the bank. To achieve this, we have been work, we have implemented an operational risk quantification reducing the balance of our stock holdings, and the balance now system, and a sophisticated management system for the stands at approximately 50% of Tier I capital. entire Group. ■ Composition, by Industry, of Listed Equity Portfolio (%) 25 20 15 10 5 0 F i s h e r i e s / F a r m i n g / F o r e s t r y (March 31, 2007) SMBC Portfolio TOPIX Nikkei Average T e x t i l e s P u l p / P a p e r C h e m i c a l s M i n i n g C o n s t r u c t i o n F o o d P r o d u c t s S t e e l P h a r m a c e u t i c a l s P e t r o l e u m C o a l / R u b b e r P r o d u c t s G l a s s / M i n e r a l s R e t a i l B a n k i n g W h o l e s a l e M a c h i n e r y M e t a l P r o d u c t s N o n f e r r o u s M e t a l s O t h e r P r o d u c t s E l e c t r i c M a c h i n e r y T r a n s p o r t M a c h i n e r y P r e c i s i o n M a c h i n e r y A i r T r a n s p o r t M a r i n e T r a n s p o r t O v e r l a n d T r a n s p o r t E l e c t r i c i t y / G a s U t i l i t i e s T e l e c o m m u n i c a t i o n s W a r e h o u s i n g / D i s t r i b u t i o n S e r v i c e s R e a l E s t a t e I n s u r a n c e O t h e r F i n a n c i a l S e c u r i t i e s / C o m m o d i t y F u t u r e s T r a d i n g Liquidity Risk At SMBC, liquidity risk is regarded as one of the major risks. So On the basis of SMFG’s Groupwide basic policies for risk man- agement, SMBC Board of Directors authorizes important matters relating to management of operation risk, such as basic policies, which are decided by the Management Committee. Further, the Operational Risk Management Department, set up within the bank’s General Affairs Department, is responsible for centrally supervising overall operational risk management. It works together with the Corporate Risk Management Department, which is responsible for the quantification of operational risk, and with the departments specifically responsible for controlling pro- cessing risk and systems risk. The independent Internal Audit Unit periodically performs comprehensive internal audits to verify that the operational risk management system is functioning properly. Specifically, operational risk is managed by collecting and analyzing internal loss data, comprehensively identifying risk scenarios in each business process by regularly conducting risk control assessments, and estimating loss severity and frequency for each risk scenario. Each risk scenario is assessed for its impact, and each branch/department establishes a risk reduction plan for high-impact scenarios. The Operational Risk Management as not to be overly dependent on market-based funding to cover Department then reviews the implementation of the reduction short-term cash outflows, SMBC’s liquidity risk management is plan, and uses the collected internal loss data and scenarios to based on a framework consisting of setting funding gap limits quantify operational risk in order to quantitatively manage and guidelines, maintaining a system of highly liquid supplemen- operational risk. tary funding sources, and establishing contingency plans. The occurence of internal loss data, scenarios determined In daily risk management operations, SMBC prevents a from risk control assessments, and risk reduction situations are cumulative increase in liquidity risk by setting the funding gap regularly reported to the director in charge of the Operational limits and guidelines. For emergency situations, there are contin- Risk Management Department. Additionally the Operational Risk gency plans in place to reduce the funding gap limits and guide- Committee, whose members are drawn from all relevant depart- lines and other measures. To prevent the possibility of market ments of the bank, also meets regularly to discuss ways of mini- crises interfering with funding, SMBC carries highly liquid assets, mizing operational risk and realizing a highly effective operational such as U.S. Treasury securities, and has emergency borrowing risk management framework. The operational risk situation is also facilities in place, which also enable foreign currency-denomi- reported to the Management Committee and the Board of Directors nated liquidity management. on a regular basis, for review of the basic policies on operational Operational Risk Operational risk is the possibility of losses arising from inade- quate or failed internal processes, people and systems or from external events. SMFG has drawn up the Regulations on Operational Risk Management to define the basic rules to be observed in the conduct of operational risk management across risk management. Processing Risk Processing risk is the possibility of losses arising from negligent processing by employees, accidents, or unauthorized activities. SMFG recognizes that all operations entail processing risk. We are therefore working to raise the level of sophistication of our SMFG 2007 43 management of processing risk across the whole Group by ensur- sensitive information is encrypted, unauthorized external access ing that each branch conducts its own regular investigations of is blocked, and all known countermeasures to secure data are processing risk; minimizing losses in the event of processing implemented. There are also contingency plans and training errors or negligence by drafting exhaustive contingency plans; and sessions held as necessary to ensure full preparedness in the carrying out thorough quantification of the risk under management. event of an emergency. To maintain security, countermeasures In the administrative regulations of SMBC, in line with SMFG’s are revised as new technologies and usage patterns emerge. Settlement Risk Settlement risk is the possibility of a loss arising from a transac- tion that cannot be settled as planned. Because this risk com- prises elements of several types of risk, including credit, liquidity, processing, and systems risk, it requires interdisciplinary management. At SMBC, the Operations Planning Department is responsible for coordinating the management of settlement risk with the Credit & Investment Planning Department, which oversees credit risk, and the Corporate Risk Management Department, which oversees liquidity risk. Groupwide basic policies for risk management, the basic admin- istrative regulations are defined as “comprehending the risks and costs of administration and transaction processing, and manag- ing them accordingly,” and “seeking to raise the quality of admin- istration to deliver high-quality service to customers.” Adding new policies or making major revisions to existing ones for pro- cessing risk management requires the approval of both the Management Committee and the Board of Directors. In the administrative regulations, SMBC has also defined spe- cific rules for processing risk management. The rules allocate pro- cessing risk management tasks among six types of departments: operations planning departments, compliance departments, opera- tions departments, transaction execution departments (primarily front-office departments, branches, and branch service offices), internal audit departments, and the customer support departments. In addition, there is a specialized group within the Operations Planning Department to strengthen administrative procedures throughout the Group. Systems Risk Systems risk is the possibility of a loss arising from the failure, malfunction, or unauthorized use of computer systems. SMFG recognizes that reliable computer systems are essential for the effective implementation of management strategy in view of the IT revolution. We strive to minimize systems risk by drafting regu- lations and specific management standards, including a security policy. We also have contingency plans with the goal of minimiz- ing losses in the event of a system failure. The development of such a systems risk management system ensures that the Group as a whole is undertaking adequate risk management. At SMBC, safety measures are strengthened according to risk assessment based on the Financial Services Agency’s Financial Inspection Manual, and the Security Guidelines pub- lished by The Center for Financial Industry Information Systems (FISC). Computer-related trouble at financial institutions now has greater potential to impact the public, with systems risk diversify- ing owing to the IT revolution, and the resulting expansion of net- works and the rise in the number of personal computer users. To prevent any computer system breakdowns, we have taken numerous measures, including the duplication of various systems and infrastructures, constant maintenance of our computer sys- tem to ensure steady, uninterrupted operation, and the establish- ment of a disaster-prevention system consisting of computer centers in eastern and western Japan. And to maintain the confi- dentiality of customer information and prevent information leaks, 44 SMFG 2007 Corporate Social Responsibility As a new financial services group in step with the needs of the At SMFG, as shown below, we have set out our Business 21st century, SMFG’s goal is to earn the highest trust of society Ethics, as the principles of corporate social responsibility that by meeting the public’s expectations and fulfilling its social apply to the entire Group. responsibilities. In July 2006, SMFG established the Group Business Earning the highest level of trust requires the balanced Management Department, which is charged with the central role provision of value to our four constituencies: customers, share- in fulfilling SMFG’s responsibility as a holding company by effec- holders and the market, the environment and society, and tively monitoring the business operations of all Group companies employees. Through this process, we aim to contribute to the for legal and ethical compliance. In April 2007 SMFG established sustainable development of society as a whole, and to fulfill our the Group CS Committee to monitor business operations to maxi- corporate social responsibility. mize customer satisfaction at each Group company and discuss Our framework for fulfilling our obligations to society is specific actions when required. described in the Risk Management section and the Business Overview section, as well as the following pages. The main points are as follows. First, we will prosper together with our customers by offering high value-added products and services. Second, we will maintain sound management through the enhancement of our management structure. To this end, we will further strengthen our capabilities in corporate governance, inter- nal audits, compliance, risk management, information disclosure and other aspects of our business. Third, we are committed to making continuous efforts in social contribution activities and environmental initiatives, to realize a better society and help preserve the integrity of the environment. Fourth, we foster a free and unrestricted working atmosphere that emphasizes respect for individuals and allows employees to realize their full potential. To reinforce CSR activities, SMFG has established the Group CSR Committee, and has also set up a Group CSR Department within the Corporate Planning Department. ■ Commitment to CSR by SMFG and SMBC Contributing to the sustainable development of society Customers Shareholders and market Society and environment Employees CSR activities at SMFG High value-added products and services Sound management Social and community activities and environmental activities Corporate culture that respects individuals Solid management structure (corporate governance, internal audits, compliance, risk management, information disclosure, etc.) Business Ethics I. Satisfactory Customer Services We intend to be a financial services complex that has the trust and support of our customers. For this purpose, we will always provide services that meet the true needs of our customers in order to obtain their satisfaction and confidence in the Group. II. Sound Management We intend to be a financial services complex which maintains fair, transparent, and sound management based on the principle of self-responsibility. For this purpose, along with obtaining the firm confidence of our shareholders, our customers, and the general public, we take a long-term view of our business and operate it efficiently, and actively disclose accurate business information about the Group. Through these procedures, we will maintain continuous growth on a sound financial basis. III. Contribution to Social Development We intend to be a financial services complex which contributes to the healthy development of society. For this purpose, we recog- nize the importance of our mission to serve as a crucial part of the public infrastructure and also our social responsibilities. With such recognition, we undertake business operations that con- tribute to the steady development of Japan and the rest of the world, and endeavor, as a good corporate citizen, to make a positive contribution to society. IV. Free and Active Business Environment We intend to be a financial services complex for which all officers and other employees work proudly and with great spirit. For this purpose, we respect people, and train and produce employees with professional knowledge and ability, thereby creating a free and active business environment. V. Compliance We intend to be a financial services complex that always keeps in mind the importance of compliance. For this purpose, we con- stantly reflect our awareness of these Business Ethics in our busi- ness activities. In addition, we respond promptly to directives from auditors and inspectors. Through these actions, we observe all laws and regulations, and uphold moral standards in our business practices. SMFG 2007 45 Corporate Governance Our Stance on Corporate Governance SMFG and its Group companies adhere to the SMFG manage- three Group companies Sumitomo Mitsui Card, SMBC Leasing, and JRI, the director in charge of each subsidiary serves as a ment philosophy as a universal ideal for group management. This part-time director of these companies to strengthen the supervi- management philosophy serves as an anchor for corporate sion of SMFG over their operations. actions groupwide. Furthermore, to maintain the soundness of management, We regard the fully effective functioning of corporate gover- SMFG has established an internal regulation system to ensure nance as one of the top priorities of management for realizing the appropriate performance of duties in accordance with the objectives advocated in our management philosophy. Japanese Company Law. Maintenance of an internal control sys- The SMFG Corporate Governance System SMFG employs the corporate governance system in which statu- tory auditors oversee the execution of business by the directors. At SMFG, we have five corporate auditors, of whom three are out- tem, which is integral to the construction of a consolidated man- agement system, ranks among our top management priorities. The SMBC Corporate Governance System SMBC employs the traditional statutory auditor system. Of the six side auditors. The auditors monitor the execution of business statutory auditors appointed, three are from outside the bank. To operations of SMFG and its subsidiaries by attending meetings of ensure sound and transparent management, SMBC separates the Board of Directors. They also peruse documents relating to the two functions of management: decision-making at the opera- important decisions, and are reported to by staff members of the tional level, and supervision of the management of the bank from internal audit departments, representatives of subsidiaries of a longer-term perspective. For this purpose, the bank employs a SMFG, and independent CPAs. system in which executive officers are responsible for operational The Chairman of SMFG serves as the Chairman of the Board duties, while the supervisory function is exercised principally by of Directors of SMFG. This is to separate the role of the president the Board of Directors. of SMFG, whose responsibility is to exercise overall supervision The chairman of the bank serves as the chairman of the of business activities of SMFG and other Group companies, from Board of Directors, and to clearly separate his functions from the role of supervising management. We also have outside direc- those of the president of the bank, whose responsibility is to tors to improve the effectiveness of the Board, as well as four exercise overall supervision of the bank’s activities, the chairman committees—the Auditing Committee, the Risk Management does not simultaneously serve as an executive officer; instead, Committee, the Compensation Committee, and the Nominating he is primarily responsible for supervising management in their Committee—to improve its oversight function. Outside directors execution of operational duties. Following the practice at SMFG, are appointed to all these committees to facilitate corporate gov- outside directors—three out of a total of 12 directors in this ernance from an objective perspective. As the need for objectiv- case—are appointed to the Board of Directors of SMBC, with the ity is particularly acute in the case of the Auditing Committee and aim of introducing an objective viewpoint so as to strengthen the the Compensation Committee, the chairmanship of these com- supervision of corporate governance. mittees is assigned to outside directors. To ensure that the exe- Executive officers are selected by the Board to manage each cution of the Group’s business operations is in conformity both of SMBC’s businesses. As of June 30, 2007, there were 70 exec- with the law and with generally accepted practice, the outside utive officers, including the president, eight of whom concurrently directors are chosen from among the ranks of specialists (CPAs, serve as directors. The Management Committee, under the direct lawyers, and consultants). supervision of the Board of Directors, is the highest decision- SMFG has created the Management Committee, under the making body at the operational level. The president chairs the direct supervision of the Board of Directors and chaired by the committee and selects its members from the executive officers. president of SMFG, as the top decision-making body of the entire The committee members consider important management issues Group. The committee, composed of directors chosen by the in light of the policies laid down by the Board of Directors, and president, considers important matters relating to the execution the president has the authority to make the final decision after of business, and the president has the authority to make the final considering the committee’s recommendations. decision, in accordance with the basic policy determined by the The president designates certain members of the Board of Directors. SMFG also has a Group Strategy Committee Management Committee as Authorized Management Committee to serve as a forum for the top management staff of all Group Members in charge of particular head office departments, as well companies to exchange opinions and information on their as supervisory officers, who are responsible for overseeing the respective business plans. SMFG has nine directors, of whom operations of each business unit. All of these designated individ- three are outside directors. Of these, eight (including the three uals are charged with implementing the directives of the outside directors) concurrently serve as directors of SMBC. In Management Committee within the businesses they oversee. this way, SMFG is able to constantly monitor the execution of day-to-day business operations at SMBC. With regard to the 46 SMFG 2007 Internal Audit System An Outline of the Internal Audit System At SMFG, in addition to the existing Auditing Committee, which Auditing of operations at each head office department focuses on the crucial themes that arise in the management of specific reports to the Board of Directors, we established the Internal business operations and risk categories and emphasizes verifica- Auditing Committee, which reports to the Group Management tion of “Target Audits” across the whole of the bank’s organization. Committee, to further raise the profile of internal auditing and Moreover, audits of branches and offices include the verification of facilitate more effective conduct of audits. The Internal Auditing compliance and operational risk management frameworks, as well Committee meets every quarter, and the members discuss as the checking of operations, and recommendations are made in important matters related to internal auditing based on reports the case of problems. prepared by the departments responsible for internal audits. The Credit Review Department audits credit risk management, Under this system, the Audit Department of SMFG has been including the accuracy of ratings and self-assessment. functioning as an internal auditing entity independent from the Internal auditing departments have been set up at other operating departments of the Group. Group companies, according to the respective nature of each With the objective of helping realize optimal management and company’s line of business. business operations of the Group and ensuring the soundness of the Group’s assets, the Audit Department conducts internal audits of the operations of all units and departments. The audits Enhancing Efficiency of the Internal Auditing Process The Audit Department has adopted auditing methods in line with have the additional aim of verifying that the Group’s internal con- the standards of the Institute of Internal Auditors (IIA)*, an inter- trol system, including compliance and risk management, is national body. It conducts risk-based audits and spreads the appropriate and effective. The Audit Department is also responsi- concepts and methods to the Group companies. ble for supervising the internal audit systems of each Group com- Additionally, to effectively fulfill its role as the central body for pany. It monitors the adequacy and effectiveness of the internal internal auditing, the staff of the Audit Department constantly audit system at each group company through the review or audit work to collect the latest information on internal auditing from of relevant issues. Based on the results of these audits, sugges- inside and outside Japan and to distribute it to all Group compa- tions are made and/or guidance provided, as necessary, to sec- nies. They also organize training courses, which are conducted tions or departments of SMFG, or to Group companies. by outside experts, for all the staff of Group companies, and At SMBC, we have set up auditing departments independent encourage the staff to obtain international qualifications, to raise of bank units involved in marketing activities. We established the their level of specialist expertise in internal auditing. To improve Internal Audit Department and the Credit Review Department the effectiveness of auditing still further, we are also taking active within the Internal Audit Unit. As at SMFG, the bank has set up steps Groupwide to ensure that our internal auditing standards the Internal Auditing Committee, which reports to the Management are in line with those set forth by the IIA. Committee. The committee receives reports on important matters from the auditing departments and deliberates on them. * The Institute of Internal Auditors (IIA) was founded in 1941 in the United The Internal Audit Department is responsible for auditing the state of legal compliance, and the management of market, liquid- ity, operational, and systems risks at SMBC’s head office depart- ments and domestic and overseas branches, and at all other business offices of SMBC subsidiaries in Japan and overseas. States as an organization dedicated to helping raise the level of special- ization and professionalism of internal auditing staff. In addition to con- ducting theoretical and practical research, the IIA administers examinations for Certified Internal Auditor ® (CIA), which is the globally accepted qualification in the field. Group Strategy Committee [Subject of Audit] SMFG Shareholders’ Meeting Nominating Committee Board of Directors Risk Management Compensation Committee Committee Auditing Committee SMBC Shareholders’ Meeting Board of Directors Management Committee Internal Auditing Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors Management Committee Internal Auditing Committee [Subject of Audit] All Departments Internal Audits Audit Dept. Head Office/Business Units Internal Audits Internal Audit Unit Internal Audit Dept. Credit Review Dept. Audit Monitoring SMFG 2007 47 Compliance Compliance at SMFG Basic Compliance Policies To effectively carry out its mission as an important part of the In fiscal 2007, the current business term, we are focusing on: nation’s public infrastructure and fulfill its social responsibilities 1. Ensuring strict compliance with the Antimonopoly Law. as a comprehensive financial services group, SMFG will intensify 2. Monitoring the state of compliance with newly enacted its efforts to strictly obey the principles of compliance. We legal statutes. believe that by so doing, SMFG will have opened the way to 3. Strengthening preventive measures against conflicts of becoming an outstanding global corporate group. interest. At SMFG, compliance is one of the pillars of our Business Ethics (p.45), which serve as the basic principles of corporate In these ways, we are working to make certain that all Group social responsibility that we follow, and strengthening compliance members fully uphold our high standards of compliance. has been positioned as one of our top management priorities. Group Management of the Compliance System As a financial holding company, SMFG works to sustain a system Management of Legal Risk Legal risk, which refers to the possibility of loss (including reputational loss) arising from violations of laws or contractual which monitors and also provides appropriate direction and guid- obligations, principally as a result of failure to sufficiently examine ance for each Group company’s compliance system to ensure the legal implications before taking action, has become a matter the sound and proper conduct of business activities throughout requiring even greater attention in recent years, owing to the the entire Group. widespread deregulation of the financial sector. Specifically, we hold regular meetings attended by represen- SMFG has established rules for managing legal risk, collect- tatives of all Group companies, as well as individual meetings ing information on business laws and ordinances and examining with Group companies, to oversee the state of compliance at the legal implications of new products, services and contracts major Group companies. under consideration. In these ways, SMFG is enhancing legal risk management. Sumitomo Mitsui Financial Group, Inc. Corporate Auditors Group Business Management Dept. Audit Report Report Board of Directors Management Committee Outside Experts Consult Directions Report Discuss Compliance Committee Monitoring Group Companies Audit Dept. General Affairs Dept. Audit Compliance System Oversight and Guidance Report Compliance System Oversight and Guidance Audit Departments and Offices General Manager responsible for compliance Compliance Officers to assist General Manager Management Report Group Companies SMBC, Sumitomo Mitsui Card, SMBC Leasing, JRI, and SMBC Friend Securities 48 SMFG 2007 Compliance at SMBC Strengthening the Compliance System: A Top Management Priority Compliance with laws, regulations, and other social standards is Compliance Program The program’s primary objective is to effectively implement the compliance system at SMBC and its consolidated subsidiaries. a matter of course for corporations. Ensuring compliance is a The Board of Directors annually updates the compliance pro- particularly important issue for banks because of their central gram, and decides concrete annual plans regarding compliance, role in the financial system and socioeconomic infrastructure. which include a review of rules and regulations, as well as the In accordance with the basic concept of compliance insti- content and schedule of training programs, to further strengthen tuted throughout the Group, SMBC expects and demands that all the compliance system. Priority tasks for fiscal 2007 include tight- directors, officers, and other employees assign the utmost value ening the function for checking financial products and services; to maintaining people’s trust, abide by all relevant laws and regu- proactively ensuring full compliance with the Financial Instruments lations, uphold high ethical standards, and act fairly and sincerely. and Exchange Law to be enforced by the end of 2007; reinforc- Compliance System and Management SMBC employs a dual structure whereby, firstly, each department ing SMBC’s system of legal checks for compliance with the Antimonopoly Law and the prevention of conflicts of interest; and further tightening our information security system. At the same and office is individually responsible for ensuring that its conduct time, we will continue our pursuit of further refinements in the complies with laws and regulations, and secondly, an indepen- bank’s internal rules, and will be taking steps to strengthen our dent auditing unit conducts rigorous audits of department and branch compliance. To improve the effectiveness of this dual system, dedicated training courses and monitoring. Assignment of Compliance Officers In addition to the compliance officers appointed within each staff from the Compliance Unit, composed of the General Affairs department and branch, we have appointed Area Compliance Department and the Legal Department, carry out all necessary Officers at some units, such as the Middle Market Banking Unit planning and supervision to ensure efficient functioning of the and the Consumer Banking Unit, who are independent from the compliance system. Under the basic compliance policies drawn front-line departments. These officers are responsible for direct- up by the bank’s management, these compliance specialists ing and overseeing compliance regarding transactions carried supervise all departments and branches and conduct monitor- out by the staff of our branches, Corporate Business Offices and ing. They also provide assistance to branch staff in making com- pliance-related decisions. The framework of our compliance system is shown in the dia- other front-line offices. Compliance Committee and Other Committees The Compliance Committee is a cross-sectional organization, gram below. SMBC has also implemented the following mea- ensuring that compliance issues are reviewed and discussed sures to enable this compliance system to function effectively. widely. It is chaired by the director responsible for compliance Compliance Manual Set out in accordance with the resolution of the Board of issues and includes the heads of relevant departments. To enhance objectivity, the Committee includes an outside legal expert who serves as an advisor. Directors, the Compliance Manual lays out specific Rules of Additionally, in 2006 we established a Business Monitoring Conduct. These Rules of Conduct comprise 60 items describing Committee, whose members consist principally of outside direc- relevant laws and regulations, as well as providing procedural tors and other external experts, to enhance the bank’s monitoring guidelines and specific examples of conduct that must be fol- of compliance and customer satisfaction and ensure objective lowed by all directors, officers and employees of SMBC. assessments of performance in these matters. ■ Compliance System Overview Board of Directors, Management Committee Audit Corporate Auditors Directions Report Compliance Unit Discuss Compliance Committees Consult Outside Experts General Affairs Dept. (overall control), Legal Dept. Directions, Monitoring and Legal Support Report and Discuss Head Office Departments Directions General Manager Area Compliance Officers Report Front-Line Offices (Corporate Business Offices, Branches) General Managers Compliance Officers Compliance Officers Audit Internal Audit Dept. SMFG 2007 49 Environmental Preservation Initiatives SMFG and Environmental Issues Protecting the global environment is one of the most critical issues of our time. In view of the public nature of financial institutions and the social responsibilities they bear, they naturally have a duty to earnestly address the issue of environmental preservation. SMFG assigns a high management priority to environmental issues. Our Group Environmental Policy sets out the Group’s basic action guidelines. We also have a Group CSR Committee which promotes coordinated, Groupwide environmental activities. The Group Environmental Policy Basic Concepts Recognizing the importance of realizing a sustainable society, SMFG is making continuous efforts to harmonize environmental preserva- tion and corporate activities, in order to support the economy and contribute to the general well-being of society as a whole. Specific Environmental Policies • We provide environment-friendly financial products, information, and solutions that help our customers in their efforts to preserve the eco-system • We devise ways to reduce levels of environmental risk posed by our own activities and those of society at large • We are determined to fulfill our social responsibilities through the conservation of resources, energy saving, and the reduction of waste • We enforce a policy of strict adherence to environment-related laws and regulations • We practice a high level of disclosure of information relating to the Group’s environmental activities, and make ceaseless efforts to improve our contribution to environmental preservation, incorporating the views of our staff and concerned persons from outside the Group • We place a high priority on thoroughly educating our staff in our environmental principles, and in ensuring that they conform to these principles in the performance of their work • We actively and effectively conduct environmentally aware management, and make continuous efforts to improve our system for tackling environmental issues, including by setting targets for each business term and reviewing them when deemed advisable • These policies are published on the Group’s website, and are also available in printed form upon request June 29, 2005 Teisuke Kitayama President Sumitomo Mitsui Financial Group, Inc. SMFG’s Environmental Action Plan Based on our Group Environmental Policy, we have a three-pronged action plan focusing on: 1) The reduction of environmental impact 2) The practice of environmental risk management 3) The promotion of environment-related businesses The Group CSR Committee systematically follows the PDCA cycle of planning, performing, checking and improving in pursuing environ- mental activities centered on these three areas. SMBC and JRI have acquired ISO 14001 certification, the international standard for envi- ronmental management systems. Group CSR Committee SMFG’s Environmental Action Plan and the PDCA Cycle Chairman Director of SMFG Supervisory Unit SMFG Corporate Planning Dept. Group CSR Committee • Committee members SMFG SMBC Sumitomo Mitsui Card SMBC Leasing JRI • Strategy Adviser JRI 50 SMFG 2007 The Group Environmental Policy Implement environmental initiatives Reduce environmental impact Manage environmental risk Promote environment-related businesses PLAN DO CHECK ACT ■ ■ ■ ■ ■ ■ • Major Initiatives by Group Companies Objectives Initiatives Reduce environmental impact Practice environmental risk management Promote environment-related businesses Reducing consumption of energy and paper Promoting green purchasing Providing training on environmental issues Establishing credit rules on companies with high environmental risk Selling items that can be reused Proposing policies and measures related to the environment Providing funds for environment-friendly projects Promoting soil decontamination and helping companies apply for ISO certification Promoting energy-conserving projects, such as ESCOs and ESPs Providing information (publishing books, etc.) SMBC Sumitomo Mitsui Card SMBC Leasing JRI 6 6 6 6 6 6 6 6 6 6 6 6 6 — — — — 6 6 — — — 6 — 6 — 6 6 6 — — 6 6 — — — — — — — • Acquisition of ISO 14001 (Certification for SMBC and JRI) of 1990). SMBC also participates in the Green Power Certification System of the Japan Natural Energy Company Limited (JNEC) to SMBC and JRI have acquired ISO 14001 certification, the inter- contribute to eco-friendly power generation and environmental national standard for environmental management systems. preservation. It generated 900,000 kWH of electric power from April 2006 to March 2007 under the program. Reducing Environmental Impact Activities such as energy conservation in the office and reduction The combination of this eco-friendly power and the acquisition of emission rights makes the SMBC head office building effec- of paper consumption directly decrease the environmental tively carbon neutral. The Tokyo head office building of SMBC impact of business activities. • Aiming for a paperless office SMBC and JRI are aiming for a paperless office through the use of IT and the implementation of business process reviews. Leasing and the Osaka head office building of Sumitomo Mitsui Card are carbon neutral as a result of emission right purchases. • Environmental Education Making staff more aware of environmental issues is regarded as Through the creation of databases, they are computerizing their a vital part of SMFG’s ongoing efforts to reduce the environmental in-house administrative operations. SMBC has been switching to burden caused by business operations. Year-long staff education electronic forms for bank branches. Through these initiatives, the programs, including a program to acquaint staff with the con- Group reduced its paper consumption by 83.7% as of March 31, cepts behind environmental management systems, are pursued 2007. In addition, SMBC has taken various measures to facilitate through regular classes and e-learning systems. easy customer transactions and reduce the bank’s consumption of business forms. The bank has set up “MC (Money-Lifestyle Consulting) Stations” at “MC Desks”; offers the “Web Passbook,” a virtual bank passbook that allows customers to check their transactions via the Internet; and is promoting the use of the Web21 system of Internet banking for corporate clients. • Reducing Energy Consumption SMFG sets new targets each year for the reduction of energy consumption (mainly electric power) by the Group, and diligently works to meet these targets. SMFG, SMBC, SMBC Leasing, and JRI are also participating in the Team Minus 6% project being promoted by the Japanese government (which aims to reduce energy consumption in 2012 by 6% compared with the base year SMFG 2007 51 Environmental Risk Management When the environmental impact of business activities becomes Promoting Environment-Related Business SMFG is putting particular emphasis on environment-related busi- substantial enough, companies face serious adverse effects on ness as it is the most effective way for a financial services their business. Environmental risks involved in the business oper- provider, through its core business operations, to fulfill its corpo- ations of a borrower company directly affect the credit risk of the rate social responsibility. lender. Financial institutions therefore need to take such consid- Starting in fiscal 2005, SMBC began regularly holding meet- erations carefully into account when making credit decisions. ings of the Eco-Biz Promotion Council, whose aim is to oversee SMBC therefore incorporates environmental risk assessments the coordination of environment-related business activities car- in its credit screening process, and in view of the importance of ried out by various departments of the bank. this factor, in its Credit Policies (a set of regulations governing the As an example of specific initiatives, we started providing bank’s lending operations) the bank has clearly stated its stance information to companies in Japan that are interested in purchas- on environmental risk in relation to collateral taking. Soil contami- ing emission rights in fiscal 2005. We later began handling small- nation risk assessments are mandatory under the bank’s regula- lot purchases of emission rights in June 2007 (Fig. 1). tions for real estate properties put up as collateral that meet In February 2006, we introduced the “Environmentally certain specified criteria. Environmental Risks Corporate Risk (Business Risk) Latent environmental impact (e.g. soil contamination, etc.) Obvious environmental impact (e.g. waste disposal) Legal and social requirements Reduced sales and asset values, higher expenses and liabilities Responsible Company Support Loan” (Fig. 2). We then made improvements to this product in January 2007 to make it easier for SMEs to apply. As of March 2007, we had extended a total of about ¥10 billion of these loans. With the support of the Ministry of the Environment, in March 2007 SMBC held the “Environmental Business Networking Event—With Team Minus 6%” (Fig. 3). This was the largest such business networking event held by the bank, with the participa- tion of 1,600 representatives from 623 companies, and 600 busi- ness discussions took place. SMFG’s risk Impact on credit-limit decisions (Figure 1) An SMFG response for controlling credit limits In July 2006 the bank adopted the revised Equator Principles, which make the assessment of environmental and social risks part of the project finance screening process. The Equator Principles are a set of voluntary guidelines on environmental and social considerations to be observed when conducting project finance operations. Small-lot emission credits trading using trust accounts (June 2007) 1 Money in Trust 2 Payment SMBC 3 Transfer of emission rights Beneficiary/ purchaser 2 Purchase of emission rights Piratini Energia Seller Mori Trust Sumitomo Mitsui Card SMBC Leasing Entrustor and beneficiary (Figure 2) Environmentally Responsible Company Support Loans (started Feb. 2006) • Loans to environment-friendly SMEs • These loans are provided at preferential rates to SMEs with ISO 14001 and Eco-Action 21 certification. 52 SMFG 2007 (Figure 3) Environmental Business Networking Event (March 2007) Providing Environment-Related Information • Publication of Environmental Magazine SAFE SMFG has published this magazine, The event was aimed at raising customer satisfaction by helping open up new marketing channels in environment-related businesses for the bank’s business partners, as well as introducing them to new suppliers and facilitating business alliances. We provided support through business matching services for customers thinking of entering environment-related businesses or incorporating environmental preservation activities into their business plans to raise their corporate value and draw up new management strategies. The event, attended by 1,600 representatives from 623 companies, featured 81 booths. Business talks between participants were held on 600 potential deals. Prospective market scale: The Ministry of the Environment estimates the market, which was worth ¥30 trillion in 2000, will expand to ¥58 trillion by 2020. The bank’s customers’ needs: More sales channels for environment- related businesses Background social factors: The Kyoto Protocol to the United Nations Framework Convention on Climate Change is a protocol that came into effect in February 2005. The 2012 target is to reduce emissions of greenhouse gases by 6% compared with the volume emitted in the base year of 1990. Additionally, in Japan, laws have been passed mandating the recycling of electric appliances and promoting the formation of a society based on recycling and the reuse of resources. through which we have been providing environment-related information on a bimonthly basis since 1996. Current circulation is approximately 4,000 copies. Each issue of this publication includes interviews with the top man- agement of companies at the forefront of the environmental preservation movement. It also highlights trends in legal regulations and examines other current topics. The magazine is sent to Group company clients. • Signatory to the UNEP Statement by Financial Institutions The United Nations Environment Programme (UNEP), a UN organization dedicated to advancing environmental issues, has established a support structure for the promotion of the environ- mental preservation movement within each industry. Our company is a signatory to the UNEP Statement by Financial Institutions. • Signatory to Carbon Disclosure Project (CDP) SMFG is a signatory to the Carbon Disclosure Project (CDP). Under the CDP, institutional investors and financial institutions concerned over the issue of climate change cooperate in request- ing companies operating on a global scale to submit written reports on their policies and initiatives on environmental issues. The responses received are collated and issued in report form. Environment-Related Social Contributions —SMBC’s Creative Conservation Club supports the Furano course. Once the area has been restored to its original Nature School— forested state, fallen leaves will be collected and strewn on SMBC is supporting the environmental project being pursued the paths. People learn about nature directly through their by So Kuramoto, a TV and movie scriptwriter, in the city of senses, for instance, by walking along these paths barefoot, Furano in Hokkaido. This project involves the replanting of identifying the sounds and smells of a forest. trees by volunteers on one-third of the land of a former golf Employees and their families participating in the Furano Nature School in July 2007 SMFG 2007 53 Social Contribution Activities Fundamental approach to social contribution activities SMFG and its Group companies, due to the public service nature of the financial services industry, recognize the importance of using business operations to contribute to the development of society. In addition to this contribution to society through day-to-day business operations, we must also act as a responsible corporate citizen by engaging in activities that help lay the foundations for a better soci- ety in the future. In the spirit of corporate citizenship, SMFG and its Group companies will fulfill their social obligations through a broad range of activities. Policy on social contribution activities SMFG and its Group companies understand their role as responsible corporate citizens, and undertake activities that contribute to the realization of a prosperous and sustainable society. We maintain an extensive social contribution program by planning and executing social contribution activities at the corporate level, as well as encouraging employees to volunteer for worthwhile activities. The central elements of our social contribution activities SMFG and its Group companies position the following four sectors as the core fields for social contributions: 1) social welfare; 2) local and international communities; 3) environment; and 4) culture, art and education. Social Welfare Contribution Activities Group companies organize and participate in a wide range of social welfare activities, and also support organizations devoted employees use what they have learned in various ways, such as in dealing with customers at the bank, or by participating in volun- teer activities in which sign language is used, and also by teach- to such causes to help create a more benevolent society. ing sign-language classes for beginners. •Donations of Voided Post Cards, Unused Prepaid Telephone Cards, Used Postage Stamps SMBC collects voided post cards and exchanges them for new postal stamps, which are donated to volunteer organizations to cover their correspondence fees. •Events for Experiencing Volunteer Activities SMBC holds events for its staff after working hours as well as on weekends and holidays, enabling them to experience volunteer activities. SMBC also provides employees with information on vari- ous volunteer activities, and encourages their participation in such In addition, SMBC collects unused prepaid telephone cards events. The following initiatives were undertaken in fiscal 2006. from employees each year, and donates them to volunteer orga- nizations. Sumitomo Mitsui Card collects used postage stamps and prepaid cards from employees, while SMBC Friend Securities collects used postage stamps. These are all donated to volunteer organizations. •Sign-Language Courses SMBC has been offering sign-language courses annually to its employees since fiscal 1997, to help employees communicate better with hearing-impaired customers and improve ser- vice, while simultaneously enabling SMBC to make a social contribution through its business activities. In fiscal 2006, 100 bank employees enrolled in the course. In fiscal 2005, the bank held a lecture, at which a hearing- impaired guest speaker, assisted by an interpreter, shared her *SMBC holds sessions, with the participation of parents and chil- dren, to increase understanding among members of the public regarding guide dogs for people with visual and hearing impair- ments, and assistance dogs for people with physical disabilities. These sessions also teach chil- dren about society’s needs to provide support for disabled people. *SMBC held an international good- will event for parents and their chil- dren. Participants learned about children in developing countries where natural disasters, wars and poverty cause considerable hard- ship. The participants also sorted foreign coins collected at SMBC branches for donations to impressions of daily life using sign language. This annual event assist these children. was held again in the following, and for a third time this April, with the attendance of 930 employees. After completing the course, 54 SMFG 2007 *After a seminar held by people with hearing disabilities, partici- pants watched a Japanese movie with Japanese subtitles and no sound. This event, sponsored jointly by SMBC, several other companies and a university, gave people a better understanding of the challenges posed by the loss of hearing. *SMBC, together with several com- panies and a university, sponsored a charity concert to raise aware- ness of the need to remove land- mines. At this event, donations were collected for this worthy cause. •Donations for Organizations that Assist Seniors SMBC Friend Securities launched an investment trust in April 2007 with a focus on companies that offer services for Japan’s aging population. The company donated part of its earnings from this trust to an organization that helps seniors lead healthy and fulfilling lives. Contribution Activities for Local and Overseas Communities We undertake a variety of activities which contribute to the devel- opment of local communities in Japan, and international commu- nities overseas. •SMBC Volunteer Fund The SMBC Volunteer Fund makes donations to volunteer organi- zations. This fund is raised by SMBC employees who make a vol- untary contribution of ¥100 each month. About 11,000 employees were participating in the program as of July 2007. Major Donations by the Fund in Fiscal 2006: *Donations for primary schools in impoverished areas of Cambodia to build toilets and make other repairs, and to set up libraries with study rooms. *Publishing costs for a book of Cambodian folktales entitled Good Times for Khmer Children, as well as the cost of hosting training sem- inars on reading for teachers in Cambodia, where books for chil- dren are extremely scarce. *Donations to set up school libraries in Laos, where books for children are scarce, and also operating costs for children’s cul- tural centers for art education. *Scholarships for elementary school students in Laos, where many children are unable to attend school for economic and other reasons, and funding for a health care and hygiene project in that country. *Scholarships for girls in rural areas of China, where many chil- dren are unable to attend school for economic and other reasons. *Medical costs for people in Norther n Afghanistan who have been injured in con- flicts or by land mines. *Donations for replacement of test- ing equipment, and installation of equipment for emergency obstet- rics treatment at a hospital in an impoverished district of Nepal. *Donations for a project in Myanmar that improves the living environ- ment for mothers and their children by providing healthcare services, training in hygiene, and education to raise the literacy level. *Donations to cover the expenses involved in running a tractor coop- erative in Eritrea on the Horn of Africa, which helps farming house- holds, headed by women who have returned from refugee camps. SMFG 2007 55 *Donations for programs in *Since fiscal 2002, the organization has been offering computer Bangladesh to assist women at courses for school children with impaired hearing every six the bottom of the economic ladder months. These children are instructed using pen and paper and to increase their incomes and also sign language. improve their lives in other ways. • Supporting UNICEF *As a member of the steering committee for UNICEF’s “Change *Donations to the African nation of for Good” program, SMBC cooperates in the organization’s Benin to operate a business to fundraising activities. Foreign coin collection boxes are placed at process cassava, a primary source SMBC branches and offices in Japan, to encourage donations by of nutrition in that country, to help the general public. The collected coins are sorted by currency make residents of the country more with the cooperation of SMBC Green Service Co., Ltd., one of our economically self-sufficient. Group companies, before being sent to the Japan Committee for *Donations in Indonesia for mately 1.8 tons) and 14,000 foreign currency bills were collected surgery expenses for children with at SMBC branches, airports throughout Japan, and other loca- cleft palates or cleft lips, and tions. Donations included about ¥4 million in Japanese coins and UNICEF. In fiscal 2006, about 400,000 foreign coins (approxi- scholarships for street children. *Emergency Disaster Relief • Donations for victims of the major earthquake that hit central Java in May 2006 • Donations for victims of floods and landslides in Japan in July 2006 • Donations for victims of the Noto Peninsula earthquake in Japan in March 2007 • Donations for victims of the Solomon Islands earthquake and tsunami in April 2007 •Opening of account for donations to disaster victims When a major natural disaster happens, either in Japan or over- seas, SMBC opens a special account and allows anyone wishing bills. The total amount of donations reached ¥720 million since 1992, when the program started. (Please see photos and cap- tions below.) SMBC has also implemented the UNICEF Donation Account program, through which customers donate their net interest to UNICEF and SMBC donates a matching amount. Foreign coin collection boxes are placed at SMBC branches and offices. The collected coins are sorted by currency and sent to UNICEF. to donate money to the victims to make a deposit free of charge. *Through its World Present points service for members of the VISA We also solicit donations for such causes from employees of Japan Association, Sumitomo Mitsui Card collects donations from SMBC and JRI. •YUI — an SMBC Volunteer Organization At SMBC, we actively support YUI, an in-house volunteer organi- VISA cardholders every year and presents them to the Japan Committee for UNICEF. Total donations have reached over ¥200 million since the start of the program in 1992. From April 2007, we have also begun donating funds to the Japanese National zation. As members of YUI, SMBC employees plan and carry out Commission for UNESCO and the WWF-Japan (World Wildlife a variety of welfare activities. The name derives from the Fund). Sumitomo Mitsui Card also issues cards incorporating Japanese word yui, a term describing a mutual support system donations to specific charities, such as the UNICEF VISA Card among farmers that dates back to the Edo Period. The name indi- and the Red Feather VISA Card (offered in cooperation with the cates the group’s desire to cultivate ties with people from all Central Community Chest of Japan). The company makes its own walks of life. YUI undertook the following activities in fiscal 2006: donations to the working funds of all these organizations from its card business revenues. *Since fiscal 2001, YUI has held an annual bazaar, selling items collected from employees. •SMBC Global Foundation The primary activity of the SMBC Global Foundation is the provi- Proceeds are donated to volun- sion of scholarships to university students in Asian countries. teer organizations. Since 1994, the foundation has distributed scholarships to more than 5,000 students in five countries. In 2006, the foundation extended its activities to Malaysia and Vietnam. Activities also encompass the United States and Canada, where the foundation supports many community activities, mostly involving education 56 SMFG 2007 and culture. Overall, the foundation’s programs represent an investment portfolio of the Eco Fund, an investment trust that tar- important part of SMBC’s international social contribution activities. gets environmentally responsible companies. The institute •SMBC Foundation The SMBC Foundation, established 16 years ago, aims to help nurture the human resources necessary to achieve sustainable development in developing economies, as well as promote inter- national exchange activities. The Foundation has thus far pro- vided financial support for 39 students from Asian countries to enable them to attend universities in Japan. The Foundation also provides subsidies to research institutes and researchers under- taking projects related to developing countries. Environmental Contribution Activities We conduct numerous environmental preservation activities. •Neighborhood Cleanup Programs *In April each year since 2004, bank employees have been tak- ing part in a cleanup held along the banks of the Arakawa River in Tokyo. Participants also test the quality of the water as part of the event. In April 2007, approximately 460 employees and vol- unteers took part in the event. *At SMBC Leasing Company, Limited, the staff at the Osaka donates part of the fees received for performing this research to private-sector nature conservation groups. Contribution Activities for Culture, Art and Education We also sponsor cultural, artistic and educational events. •Charity Concert for Grown-Ups and Kids In May 2006, SMBC sponsored a charity concert, the proceeds of which went to help children all over the world who have been injured in wars and natural disas- ters. The concert was performed by members of the bank’s own Music Club, including a chorus, a chamber orchestra, and a brass band. They performed music to suit the tastes of both adults and children, ranging from the clas- sics to songs from popular animation programs and movies. In addition to donations collected from the audience, charity funds were also obtained through the sale of goods in the foyer. The event also featured a display of drawings and paintings by chil- dren from all around the world. In June 2007, SMBC held the sec- ond such concert. Many adults and children were invited to this event, which took place at Nihon University Casals Hall in Tokyo. •Educational Activities for Finance and Economics SMBC engages in many educa- tional activities involving finance and economics. The bank issued a book titled What Do Banks Do? ; is a sponsor of the Kidzania Tokyo job-experience theme park headquar ters make extensive for children; gives elementary school students tours of bank efforts to beautify the surrounding branches during summer vacation; sponsors the “Finance Park,” area. Such efforts include a regu- an educational program on economics for junior high and high lar neighborhood cleanup con- school students in Tokyo’s Shinagawa Ward; holds finance and ducted along Midosuji Street, a economics seminars at universities; and conducts other programs. major thoroughfare. In May 2007, many employees volunteered to participate in a trash collection and cleanup event to celebrate the 70th anniversary of the completion of Midosuji Street. •Student Intern Program JRI started an intern program in 1999, recognizing the impor- tance of giving students the opportunity to spend time in different *JRI and JRI Solutions extend support for the International Beach workplaces prior to their graduation. JRI Solutions began partici- Cleanup Campaign. During fiscal 2006, employees of the two pating in this program in 2006. Thus far, about 400 university stu- companies and their family members took part in cleanup events dents have spent time at one of these companies as interns. To held in the spring and fall at Kugenuma Beach and Suma Beach. provide exposure to a diverse range of jobs and activities, the Employees of these two companies also participated in the 70th interns were assigned to IT systems, consulting, think tank and anniversary cleanup of Osaka’s famous Midosuji Street. In addi- many other operations. tion, volunteers from the two companies responded to requests from municipalities to help keep their neighborhoods clean, par- ticularly around the companies’ head office buildings in Tokyo and Osaka. •Support for Private Nature Conservation Groups JRI studies the environmental activities of various companies to determine companies that are suitable for inclusion in the •Support for Exhibitions at Yamatane Museum of Art SMBC Friend Securities provides support for the Yamatane Museum of Art, which displays works of modern and contempo- rary Japanese art. These works were collected by the late Taneji Yamazaki, founder of Yamatane Securities, which is a predeces- sor of SMBC Friend Securities. SMFG 2007 57 Human Resources The greatest asset possessed by SMFG is its employees, and the growth of the Group is supported by the efforts of individual employees. SMFG makes active efforts to ensure that the invaluable individuality and unique abilities of each employee are optimally utilized. Hereunder, we explain the steps taken by SMBC in this field. SMBC Human Resources (HR) The primary goal of SMBC is to grow and prosper together with its four main stakeholder groups’ — its customers, shareholders and employees. To achieve this goal, SMBC has established the following objectives for its HR system: ● Support the building of an even more powerful business base that can successfully compete on a global scale ● Cultivate staff with specialized skills who can provide cus- tomers with value-added services ● Motivate employees more strongly by respecting their indi- viduality and encouraging them to seek personal fulfillment Director System in fiscal 2006. Workers with 15 to 20 years of experience assist new employees, providing general guidance and support, as well as instructing them on specific matters. Also for the consumer banking business, SMBC has a num- ber of highly specialized training programs tailored to different career tracks and business fields. Support for Personal Career Designing To develop into financial service professionals, it is vital for all our staff to carefully assess their own skills and aptitudes and to be given the opportunity to decide for themselves what future career development course they wish to pursue. To support employees’ personal efforts to develop their own ● Foster a corporate culture that rewards a forward-looking careers, SMBC operates a hiring system with three entry and creative attitude Nurturing Highly Specialized Human Resources At SMBC, we nurture highly specialized and professional staff to channels: 1) entry to specific mid-management posts (“post entry”); 2) entry to specific specialist jobs (“job entry”); and 3) entry via career-related training courses (“training entry”). The content of the various jobs offered is revised every year, and in achieve the goal of providing optimum added value to our fiscal 2006 we offered openings in seven different posts and 133 customers. In view of the present trend of diversification in the job categories. types of business in which we engage, and specialization of banking staff in specific fields, as well as the growing diversity in Training entry A program designed to enable employ- values held by our staff, we are working to design a system of job categories to more effectively cope with these changing circumstances. To enhance the effectiveness of our personnel system and reward highly specialized professional staff, we have set up “Master Courses” for the attainment of higher qualifications within ees to apply for the training courses nec- essary for their career plans, including: on-the-job training abroad; sponsorship for graduate schools; and discussion forums held with companies in fields of business outside banking. each job category, and have created the new job description of Job entry A program designed to allow employees to pursue their own career goals. Employees can apply for jobs in specific business fields, such as corporate plan- ning or investment banking. Post entry A program designed to give enthusiastic and talented employees a chance to apply for specific posts, such as branch manager or section head. “special expert” for those individuals who possess excellent market value in their own specialized fields. •The Rising Rookie Program (RRP) SMBC has a variety of basic education programs for newly hired employees, differing according to job category, to equip them with standard banking knowledge and skills. The newly introduced RRP is being offered as an introductory course for the corporate banking business. In their first six months, the new staff take a concentrated curriculum, which includes financial analysis and other practical in-class subjects, mixed with on-the-job training at our corporate offices. By dramatically accelerating their acquisition of basic knowledge and skills, which previously took several years, we aim to raise motivation among our entry-level employees. After completion of the program, instructors follow up on the progress of their students as they work in corporate banking operations. Going one step further, SMBC launched the Senior 58 SMFG 2007 •The SMBC Job Forum At the SMBC Job Forum held in January 2007, almost 100 SMBC * System for rehiring former employees Employees who have resigned due to marriage, childbirth, child departments seeking to recruit new employees through the “job raising or care of a parent can apply to be rehired within five entry” channel provided an overview of possible assignments. The forum raised interest among employees in cross-divisional years of their resignations. * Parental leave career development by providing insights into the particular Employees may take parental leave until the child is 18 months activities of many departments. Furthermore, the forum was intended to give employees a chance to think about their career old. * Shorter working hours goals and find a means for achieving those goals. Approximately SMBC offers the possibility of shorter working hours to employ- 1,200 SMBC employees, who are interested in transferring to a ees who need to drop children off at a daycare facility and pick new position, gathered from many parts of Japan. them up at the end of the day. There are two types of shortened work schedules: one that allows employees to specify a six-hour working period each day, and another that allows employees to designate one day each week as a holiday. * Leave for taking care of elderly or disabled family members Employees may take leave to care for a disabled or elderly family member. Financial support for child rearing * Child-care subsidies SMBC reimburses employees for up to ¥50,000 in monthly after- school child care and babysitting expenses. * Other programe To reduce the economic burden on employees of child raising and other family requirements, SMBC offers reduced-fee child care, baby-sitting and other services provided by employee ben- Measures to Tap the Diversity of SMBC’s Workforce SMBC is committed to providing a workplace that can fully utilize the capabilities of all its staff, who have diverse priorities and efit service providers. lifestyles. •Helping employees meet responsibilities at work and home Since April 2005, SMBC has been operating an Employee SMBC also has a program to help employees returning to the workplace following parental leave. Starting in April 2006, we have been holding monthly seminars for individuals using this Support Program to assist employees in maintaining the proper leave. The seminars keep these people up-to-date on the recent balance between their work and families. The program includes events at SMBC. time off and reduced working hours to care for children as well as elderly relatives and others in need of care. We significantly expanded this program in January 2007 with the aim of giving employees even more flexibility. With this program, both male and female employees are better able to properly divide their time between their jobs and family responsibilities. Programs to give employees a more flexible work environment * Work relocations Employees with job categories that do not normally provide for transfers can request reassignments to other locations due to marriage, relocation of one’s spouse, or other reasons. * Leave for taking care of sick children Employees may take leave to care for sick pre-school children. * Half-day vacation time Employees can use their annual leave and other days off in half- day increments, thus providing the flexibility to attend school events and take care of other personal matters. SMFG 2007 59 Expanding employment opportunities for persons with disabilities In line with new legislation to promote the employment of persons Developing employee awareness of individual rights SMBC has laid down as principles to be observed by all its employees in the course of their work: 1) the requirement to with disabilities, SMBC has established a subsidiary, SMBC respect the individual human dignity of customers and fellow staff Green Service Co., Ltd., as part of the bank’s overall policy of members alike at all times; and 2) a prohibition against discrimi- actively seeking to increase the employment of persons with dis- nation or prejudice of any kind against any person or class of abilities within the SMBC group. persons. In recognition of SMBC Green Service’s significant contribu- To increase our employees’ knowledge of the issues involved tion to expanding the employment of persons with disabilities, in respecting the rights of individuals, we have implemented the and providing conditions that enable them to stay at the same workplace for longer, in fiscal 2005 the Osaka Prefectural following measures: (1) Group Seminars Government presented the company with an award under its The bank provides group seminars for the general managers of “Compassionate Corporation Program.” •The SMBC Open Lounge SMBC wants an even more diverse range of potential recruits to gain an understanding of banking operations and career oppor- departments and branches who are responsible for overseeing their staff. The bank conducts similar seminars for employees newly promoted to management positions, junior staff, and newly-hired employees. (2) On-the-job Training Sessions These training sessions are held twice a year at each department and branch, and are presided over by the head of the depart- ment or the branch manager. A wide range of themes are addressed, including the treatment of persons with disabilities, sexual harassment, and discrimination on the basis of race or citizenship. These issues all for m the subject of intensive discussions. (3) Submission of Slogans tunities. For this purpose, we conduct many activities that target To raise the level of awareness of individual rights issues within the university students. In fiscal 2005, we started a seminar called workplace, we invite our employees to think up slogans for display “Banking College for Women,” a program aimed specifically at in the office or in manuals and so on concerning respect for indi- recruiting female university students. This program attracts a vidual rights. Staff at SMBC group companies, as well as temp large number of participants every year. Activities like this helped staff and other non-regular employees are also urged to attend our raise the share of women to about 40% of all new graduates that study sessions and to submit slogans for consideration. we hired for the banking career track (including consumer ser- vice specialists) in April 2007. In March 2007, SMBC sponsored a one-month event called Staff Profile March 31 “The SMBC Open Lounge.” This event offered university students Number of employees* the chance to speak directly with younger staff members from var- ious units, such as the Consumer Banking, Corporate Banking, Male Female International Banking, Investment Banking and Treasury units. Average age Male Female Average years of service Male Female Ratio of employees with disabilities (% of total)** 2005 21,020 14,635 6,385 39.0 41.2 33.7 16.9 18.5 13.2 2006 20,322 13,955 6,367 39.0 41.2 34.0 16.7 18.3 13.3 2007 19,723 13,424 6,299 39.0 41.1 34.4 16.6 18.1 13.5 2.09% 1.99% 2.03% * This figure is the number of full-time employees, including employees temporar- ily dispatched to other companies and organizations. The following have all been excluded from this total: executive officers, employees on short-term con- tracts, part-time employees, temp-staff employees, and local staff at overseas branches. ** As of March 1 60 SMFG 2007 Financial Section and Corporate Data Financial Section SMFG Consolidated Balance Sheets ................................... 62 Consolidated Statements of Income......................... 64 Consolidated Statement of Changes in Net Assets.............................................. 65 Consolidated Statement of Stockholders’ Equity ................................................ 65 Consolidated Statements of Cash Flows.................. 66 Corporate Data Sumitomo Mitsui Financial Group, Inc. Board of Directors, Corporate Auditors, and Executive Officers .......................................... 171 SMFG Organization ................................................ 171 Sumitomo Mitsui Banking Corporation Board of Directors, Corporate Auditors, and Executive Officers .......................................... 172 Notes to Consolidated Financial Statements ........... 68 SMBC Organization ................................................ 174 Independent Auditors’ Report ................................... 107 SMBC Principal Subsidiaries and Affiliates Principal Domestic Subsidiaries ............................. 176 Supplemental Information.......................................... 108 Principal Overseas Subsidiaries ............................. 177 Principal Affiliates ................................................... 178 International Directory................................................ 179 SMFG Income Analysis (Consolidated) ................................ 113 Assets and Liabilities (Consolidated) ........................ 116 Capital (Nonconsolidated) ......................................... 119 Capital Ratio Information (Consolidated) .................. 123 SMBC Income Analysis (Consolidated) ................................ 144 Assets and Liabilities (Consolidated) ........................ 147 Income Analysis (Nonconsolidated) .......................... 149 Deposits (Nonconsolidated) ...................................... 153 Loans (Nonconsolidated) ........................................... 155 Securities (Nonconsolidated)..................................... 159 Ratios (Nonconsolidated)........................................... 161 Capital (Nonconsolidated) ......................................... 163 Others (Nonconsolidated) .......................................... 164 Trust Assets and Liabilities (Nonconsolidated)......... 166 Capital Ratio Information ........................................... 169 SMFG 2007 61 Consolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. and Subsidiaries March 31 Assets Cash and due from banks (Note 11) .................................................................... Deposits with banks (Notes 11 and 31) ............................................................... Call loans and bills bought .................................................................................. Receivables under resale agreements................................................................. Receivables under securities borrowing transactions .......................................... Commercial paper and other debt purchased (Note 31)...................................... Trading assets (Notes 3, 11 and 31).................................................................... Money held in trust (Note 31)............................................................................... Securities (Notes 4, 11 and 31)............................................................................ Loans and bills discounted (Notes 5 and 11) ....................................................... Foreign exchanges............................................................................................... Other assets (Notes 6 and 11) ............................................................................. Premises and equipment (Notes 8, 11 and 18).................................................... Tangible fixed assets (Notes 7 and 18)................................................................ Intangible fixed assets (Note 9)............................................................................ Lease assets (Note 10) ........................................................................................ Deferred tax assets (Note 27) .............................................................................. Goodwill ............................................................................................................... Customers’ liabilities for acceptances and guarantees ........................................ Reserve for possible loan losses ......................................................................... Total assets ........................................................................................................ Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 ¥ 1,927,024 2,109,831 1,107,078 76,551 2,276,894 963,916 3,277,885 2,924 20,537,500 58,689,322 881,436 3,349,949 — 817,567 234,896 1,001,346 887,224 — 3,606,050 (889,093) ¥100,858,309 ¥ 5,159,822 1,947,647 651,905 117,474 1,956,650 633,760 4,078,025 2,912 25,505,861 57,267,203 947,744 3,403,832 806,369 — — 999,915 1,051,609 6,612 3,508,695 (1,035,468) ¥107,010,575 $ 16,318 17,866 9,375 648 19,281 8,163 27,758 25 173,914 496,988 7,464 28,368 — 6,923 1,989 8,480 7,513 — 30,536 (7,529) $854,080 62 SMFG 2007 (Continued) March 31 Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 Liabilities, minority interests and net assets/stockholders’ equity Liabilities Deposits (Notes 11 and 12) ................................................................................. Call money and bills sold (Note 11) ..................................................................... Payables under repurchase agreements (Note 11) ............................................. Payables under securities lending transactions (Note 11) ................................... Commercial paper................................................................................................ Trading liabilities (Notes 11 and 13)..................................................................... Borrowed money (Notes 11 and 14) .................................................................... Foreign exchanges............................................................................................... Short-term bonds (Note 15) ................................................................................. Bonds (Note 15) ................................................................................................... Due to trust account ............................................................................................. Other liabilities (Notes 11 and 16)........................................................................ Reserve for employee bonuses ........................................................................... Reserve for employee retirement benefits (Note 29) ........................................... Reserve for executive retirement benefits............................................................ Other reserves (Note 17) ..................................................................................... Deferred tax liabilities (Note 27)........................................................................... Deferred tax liabilities for land revaluation (Notes 18 and 27) ............................. Acceptances and guarantees (Note 11)............................................................... Total liabilities .................................................................................................... Net assets (Note 28) Capital stock (Note 20) ........................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Treasury stock (Note 20)...................................................................................... Total stockholders’ equity................................................................................. Net unrealized gains on other securities (Note 31) .............................................. Net deferred losses on hedges (Note 32) ............................................................ Land revaluation excess (Note 18) ...................................................................... Foreign currency translation adjustments ............................................................ Total valuation and translation adjustments................................................... Stock acquisition rights (Note 33) ........................................................................ Minority interests (Note 19) .................................................................................. Total net assets .................................................................................................. Total liabilities and net assets .......................................................................... Minority interests (Note 19) ............................................................................... Stockholders’ equity Capital stock (Note 20)......................................................................................... Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Land revaluation excess (Note 18) ...................................................................... Net unrealized gains on other securities (Note 31) .............................................. Foreign currency translation adjustments ............................................................ Treasury stock (Note 20)...................................................................................... Total stockholders’ equity................................................................................. Total liabilities, minority interests and stockholders’ equity......................... See accompanying notes to consolidated financial statements. ¥ 74,745,441 2,286,698 140,654 1,516,342 — 1,942,973 3,214,137 323,890 439,600 4,093,525 65,062 2,981,714 27,513 34,424 7,371 1,137 50,953 49,536 3,606,050 95,527,029 1,420,877 57,773 1,386,436 (123,454) 2,741,632 1,262,135 (87,729) 37,605 (30,656) 1,181,353 14 1,408,279 5,331,279 ¥100,858,309 ¥ 73,542,769 8,016,410 396,205 2,747,125 10,000 2,908,158 2,133,707 447,722 383,900 4,241,417 318,597 2,625,594 25,300 36,786 — 1,141 49,484 50,133 3,508,695 101,443,151 — — — — — — — — — — — — — — — — — — — — — — — — 1,113,025 1,420,877 1,229,225 992,064 38,173 819,927 (41,475) (4,393) 4,454,399 ¥107,010,575 $632,953 19,364 1,191 12,841 — 16,453 27,218 2,743 3,723 34,664 551 25,250 233 292 62 10 431 419 30,536 808,934 12,032 489 11,740 (1,045) 23,216 10,688 (743) 319 (260) 10,004 0 11,926 45,146 $854,080 — — — — — — — — — — SMFG 2007 63 Consolidated Statements of Income Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Year ended March 31 Income Interest income: Interest on loans and discounts ...................................................................... Interest and dividends on securities................................................................ Interest on receivables under resale agreements........................................... Interest on receivables under securities borrowing transactions .................... Interest on deposits with banks....................................................................... Other interest income...................................................................................... Trust fees ............................................................................................................. Fees and commissions (Note 21) ........................................................................ Trading profits (Note 22) ...................................................................................... Other operating income (Note 23)........................................................................ Other income (Note 24)........................................................................................ Total income ....................................................................................................... Expenses Interest expenses: Interest on deposits......................................................................................... Interest on borrowings and rediscounts .......................................................... Interest on payables under repurchase agreements ...................................... Interest on payables under securities lending transactions ............................ Interest on bonds and short-term bonds ........................................................ Other interest expenses.................................................................................. Fees and commissions (Note 21) ........................................................................ Trading losses (Note 22)...................................................................................... Other operating expenses (Note 25).................................................................... General and administrative expenses.................................................................. Provision for reserve for possible loan losses...................................................... Other expenses (Note 26).................................................................................... Total expenses ................................................................................................... Income before income taxes and minority interests ...................................... Income taxes (Note 27): Current ............................................................................................................ Deferred .......................................................................................................... Minority interests in net income............................................................................ Net income ......................................................................................................... Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 ¥1,404,060 369,770 7,098 4,857 96,763 96,517 3,508 705,998 127,561 1,003,632 128,017 3,947,786 500,555 50,984 18,354 60,856 91,223 88,502 96,812 1,936 1,004,370 888,561 23,663 315,175 3,140,996 806,790 ¥1,228,472 317,352 6,767 613 59,875 49,519 8,631 703,928 32,807 1,144,147 250,973 3,803,089 279,526 35,055 7,447 58,292 86,386 34,285 84,336 — 876,635 853,796 163,549 280,414 2,759,726 1,043,362 87,818 218,770 58,850 ¥ 441,351 69,818 226,901 59,800 ¥ 686,841 $11,890 3,131 60 41 819 817 30 5,979 1,080 8,499 1,084 33,430 4,239 432 155 515 773 750 820 16 8,505 7,524 200 2,669 26,598 6,832 744 1,853 498 $ 3,737 Yen U.S. dollars (Note 1) Per share data (Note 36): Net income ..................................................................................................... Net income — diluted...................................................................................... Declared dividends on common stock ............................................................ Declared dividends on preferred stock (Type 1) ............................................. Declared dividends on preferred stock (Type 2) ............................................. Declared dividends on preferred stock (Type 3) ............................................. Declared dividends on preferred stock (1st to 12th series Type 4)................. Declared dividends on preferred stock (1st series Type 6)............................. ¥57,085.83 51,494.17 7,000 — — — 135,000 88,500 ¥94,733.62 75,642.93 3,000 10,500 28,500 13,700 135,000 88,500 $ 483.41 436.06 59.28 — — — 1,143.20 749.43 See accompanying notes to consolidated financial statements. 64 SMFG 2007 Consolidated Statement of Changes in Net Assets Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Stockholders’ equity Valuation and translation adjustments Millions of yen Year ended March 31, 2007 Balance at March 31, 2006 ................ Changes in the year Increase due to exchange of shares......... Cash dividends....................................... Net income ............................................ Acquisition of own shares........................ Disposal of treasury shares ..................... Retirement of treasury shares.................. Increase due to increase in subsidiaries ..... Increase due to decrease in subsidiaries .... Decrease due to increase in subsidiaries.... Decrease due to decrease in subsidiaries... Transfer from land revaluation excess...... Net changes in the items other than stockholders’ equity in the year ............. Net changes in the year .......................... Balance at March 31, 2007 ................. Year ended March 31, 2007 Balance at March 31, 2006 ................. Changes in the year Increase due to exchange of shares......... Cash dividends....................................... Net income ............................................ Acquisition of own shares........................ Disposal of treasury shares ..................... Retirement of treasury shares.................. Increase due to increase in subsidiaries ..... Increase due to decrease in subsidiaries .... Decrease due to increase in subsidiaries.... Decrease due to decrease in subsidiaries... Transfer from land revaluation excess...... Net changes in the items other than stockholders’ equity in the year ............. Net changes in the year .......................... Balance at March 31, 2007 ................. Capital stock ¥1,420,877 Capital surplus ¥1,229,225 Retained earnings ¥ 992,064 Treasury stock equity ¥ (4,393) ¥3,637,773 securities ¥ 819,927 Total Net unrealized stockholders’ gains on other 221,365 3,459 (1,396,277) (1,519,599) 4,260 1,396,277 (47,951) 441,351 396 22 (16) (5) 575 221,365 (47,951) 441,351 (1,519,599) 7,720 — 396 22 (16) (5) 575 Net deferred losses on hedges ¥ — Land revaluation excess ¥38,173 Foreign currency translation adjustments Total valuation and translation adjustments ¥(41,475) ¥ 816,625 Stock acquisition rights Minority interests ¥— ¥1,113,025 Total net assets ¥5,567,424 221,365 (47,951) 441,351 (1,519,599) 7,720 — 396 22 (16) (5) 575 — (1,171,452) 57,773 ¥ ¥1,420,877 394,372 ¥1,386,436 (119,061) (896,141) ¥ (123,454) ¥2,741,632 442,207 442,207 ¥1,262,135 (87,729) (87,729) ¥(87,729) (568) (568) ¥37,605 10,818 10,818 364,728 364,728 ¥(30,656) ¥1,181,353 14 14 ¥14 295,254 295,254 ¥1,408,279 659,996 (236,144) ¥5,331,279 Stockholders’ equity Valuation and translation adjustments Millions of U.S. dollars (Note 1) Capital stock $12,032 Capital surplus $10,409 Retained earnings $ 8,401 Treasury stock $ (37) stockholders’ gains on other equity $30,805 securities $ 6,943 Total Net unrealized Net deferred losses on hedges Land revaluation excess $ — $323 Foreign currency translation adjustments $(351) Total valuation and translation adjustments $ 6,915 Stock acquisition rights $— Minority interests $ 9,426 Total net assets $47,146 1,875 29 (11,824) (12,868) 36 11,824 (406) 3,737 3 0 (0) (0) 5 1,875 (406) 3,737 (12,868) 65 — 3 0 (0) (0) 5 1,875 (406) 3,737 (12,868) 65 — 3 0 (0) (0) 5 — $12,032 (9,920) 489 $ 3,339 $11,740 (1,008) $ (1,045) (7,589) $23,216 3,745 3,745 $10,688 (743) (743) $(743) (4) (4) $319 91 91 $(260) 3,089 3,089 $10,004 0 0 $ 0 2,500 2,500 $11,926 5,589 (2,000) $45,146 See accompanying notes to consolidated financial statements. Consolidated Statement of Stockholders’ Equity Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Year ended March 31, 2006 Capital stock Capital surplus Retained earnings Millions of yen Land revaluation excess Net unrealized Foreign currency translation adjustments gains on other securities Treasury stock Total 68,225 Balance at March 31, 2005 ............................................. ¥1,352,651 ¥ 974,346 Issuance of common stocks ............................................. 68,225 Change due to increase in consolidated subsidiaries ...... Change due to decrease in affiliates ................................ Gains on disposal of treasury stock.................................. Transfer of land revaluation excess.................................. Change in equity of consolidated subsidiary and others ... Cash dividends paid ......................................................... Net income ....................................................................... Change in net unrealized gains on other securities.......... Change in foreign currency translation adjustments ........ Change in treasury stock.................................................. Balance at March 31, 2006 ............................................. ¥1,420,877 ¥1,229,225 186,653 ¥329,963 ¥57,853 ¥410,653 (2) 1 19,649 (44,389) 686,841 (19,649) (29) 409,273 ¥992,064 ¥38,173 ¥819,927 ¥(79,883) ¥(269,857) ¥2,775,728 136,451 (2) 1 186,653 — (29) (44,389) 686,841 409,273 38,408 265,463 ¥ (4,393) ¥4,454,399 ¥(41,475) 265,463 38,408 SMFG 2007 65 Consolidated Statements of Cash Flows Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Year ended March 31 1. Cash flows from operating activities: Income before income taxes and minority interests................................... Depreciation of premises, equipment and others ...................................... Depreciation of fixed assets....................................................................... Depreciation of lease assets...................................................................... Losses on impairment of fixed assets........................................................ Amortization of goodwill ............................................................................. Equity in (earnings) losses of affiliates....................................................... Gains on sale of subsidiaries’ shares and gains on change in equity of subsidiary ................................................... Net change in reserve for possible loan losses ......................................... Net change in reserve for employee bonuses ........................................... Net change in reserve for employee retirement benefits ........................... Net change in reserve for executive retirement benefits............................ Net change in reserve for expenses related to EXPO 2005 Japan ........... Interest income .......................................................................................... Interest expenses....................................................................................... Net (gains) losses on securities ................................................................. Net gains from money held in trust ............................................................ Net exchange gains ................................................................................... Net gains from disposal of premises and equipment ................................. Net losses from disposal of fixed assets.................................................... Net gains from disposal of lease assets .................................................... Net change in trading assets ..................................................................... Net change in trading liabilities .................................................................. Net change in loans and bills discounted................................................... Net change in deposits ............................................................................. Net change in negotiable certificates of deposit ....................................... Net change in borrowed money (excluding subordinated debt)................. Net change in deposits with banks ............................................................ Net change in call loans and bills bought and others................................. Net change in receivables under securities borrowing transactions .......... Net change in call money and bills sold and others................................... Net change in commercial paper ............................................................... Net change in payables under securities lending transactions .................. Net change in foreign exchanges (assets)................................................. Net change in foreign exchanges (liabilities) ............................................. Net change in short-term bonds (liabilities)................................................ Issuance and redemption of bonds (excluding subordinated bonds)......... Net change in due to trust account ............................................................ Interest received ........................................................................................ Interest paid ............................................................................................... Other, net ................................................................................................... Subtotal..................................................................................................... Income taxes paid...................................................................................... Net cash (used in) provided by operating activities................................. Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 $ ¥ 806,790 — 78,869 335,399 30,548 4,858 104,170 ¥ 1,043,362 82,671 — 336,871 12,303 6,270 (31,887) (5,072) (146,971) 2,128 (2,639) 7,371 — (1,979,069) 810,476 71,686 (0) (103,541) — 3,067 (1,364) 767,067 (969,090) (1,376,693) 1,307,266 (136,304) 1,141,752 (157,092) (612,297) (320,243) (5,994,528) (10,000) (1,230,782) 66,917 (124,047) 55,700 (198,091) (253,534) 1,966,949 (774,678) 197,841 (6,637,179) (123,561) (6,760,740) (63,257) (241,530) 1,403 1,993 — (231) (1,662,600) 500,993 (27,853) (13) (175,815) (551) — (3,235) (225,005) 746,642 (2,311,499) 2,210,634 (8,026) 90,612 175,960 342,387 (1,388,310) 3,027,037 (364,100) (1,120,876) (46,473) (31,381) 382,900 (365,646) 268,140 1,691,320 (509,760) (104,996) 2,238,450 (30,096) 2,208,354 6,832 — 668 2,840 259 41 882 (43) (1,245) 18 (22) 62 — (16,759) 6,863 607 (0) (877) — 26 (12) 6,496 (8,206) (11,658) 11,070 (1,154) 9,668 (1,330) (5,185) (2,712) (50,762) (85) (10,422) 567 (1,050) 472 (1,677) (2,147) 16,656 (6,560) 1,675 (56,204) (1,047) (57,251) 66 SMFG 2007 (Continued) Year ended March 31 2. Cash flows from investing activities: Purchases of securities.............................................................................. Proceeds from sale of securities................................................................ Proceeds from maturity of securities.......................................................... Purchases of money held in trust .............................................................. Proceeds from sale of money held in trust................................................. Purchases of premises and equipment...................................................... Purchases of tangible fixed assets ............................................................ Proceeds from sale of premises and equipment........................................ Proceeds from sale of tangible fixed assets .............................................. Purchases of intangible fixed assets.......................................................... Proceeds from sale of intangible fixed assets............................................ Purchases of lease assets ......................................................................... Proceeds from sale of lease assets ........................................................... Proceeds from sale of stocks of subsidiaries............................................. Purchases of stocks of subsidiaries........................................................... Net cash provided by (used in) investing activities ................................. 3. Cash flows from financing activities: Proceeds from issuance of subordinated debt........................................... Repayment of subordinated debt............................................................... Proceeds from issuance of subordinated bonds and bonds with stock acquisition rights ............................................................................ Repayment of subordinated bonds and bonds with stock acquisition rights ..................................................................................... Proceeds from issuance of stocks ............................................................. Dividends paid ........................................................................................... Proceeds from minority stockholders......................................................... Dividends paid to minority stockholders..................................................... Purchases of treasury stock....................................................................... Proceeds from disposal of treasury stock .................................................. Net cash (used in) provided by financing activities ................................. Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 (35,085,809) 21,544,154 18,886,454 — — — (193,614) — 8,474 (57,506) 6 (383,526) 48,392 3,745 (1,317) 4,769,454 (43,620,790) 33,089,259 10,164,213 (2,851) 3,789 (43,066) — 17,733 — — — (380,894) 55,186 54,937 — (662,482) 20,000 (83,000) 103,000 (215,884) 196,951 431,458 (181,283) — (47,926) 360,362 (46,724) (1,474,644) 11,320 (1,244,945) (198,800) 136,451 (44,373) 59,640 (42,366) (2,209) 452,549 679,464 3,840 2,229,177 2,930,645 — (0) (297,111) 182,438 159,933 — — — (1,640) — 72 (487) 0 (3,248) 410 32 (11) 40,388 169 (703) 1,668 (1,535) — (406) 3,052 (396) (12,487) 96 (10,542) 29 (27,376) 43,694 0 — 4. Effect of exchange rate changes on cash and due from banks.............. 3,434 5. Net change in cash and due from banks................................................... (3,232,797) 6. Cash and due from banks at beginning of year........................................ 5,159,822 7. Change in cash and due from banks due to newly consolidated subsidiaries.................................................. 8. Change in cash and due from banks due to exclusion of consolidated subsidiaries....................................... 0 — 9. Cash and due from banks at end of year .................................................. ¥ 1,927,024 ¥ 5,159,822 $ 16,318 See accompanying notes to consolidated financial statements. SMFG 2007 67 Notes to Consolidated Financial Statements Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Years ended March 31, 2007 and 2006 1. Basis of Presentation Sumitomo Mitsui Financial Group, Inc. (“SMFG”) was established on December 2, 2002 as a holding company for the SMFG group through a statutory share transfer (kabushiki iten) of all of the out- standing equity securities of former Sumitomo Mitsui Banking Corporation (“former SMBC”) in exchange for SMFG’s newly issued securities. SMFG is a joint stock corporation with limited liability (Kabushiki Kaisha) incorporated under the former Commercial Code of Japan. Upon formation of SMFG and completion of the statutory share transfer, former SMBC became a direct wholly-owned sub- sidiary of SMFG. SMFG has prepared the accompanying consolidated financial state- ments in accordance with the provisions set forth in the Japanese Securities and Exchange Law and its related accounting regulations, and in conformity with accounting principles generally accepted in Japan (“Japanese GAAP”), which are different in certain respects as to application and disclosure requirements of International Financial Reporting Standards. The accounts of overseas subsidiaries are based on their accounting records maintained in conformity with generally accepted accounting principles prevailing in the respective countries of domicile. The accompanying consolidated financial statements have been restructured and translated into English from the consolidated finan- cial statements of SMFG prepared in accordance with Japanese GAAP. Some supplementary information included in the statutory Japanese language consolidated financial statements, but not required for fair presentation, is not presented in the accompanying consoli- dated financial statements. Amounts less than one million yen have been omitted. As a result, the totals in Japanese yen shown in the financial statements do not necessarily agree with the sum of the individual amounts. The translation of the Japanese yen amounts into U.S. dollars is included solely for the convenience of readers outside Japan, using the prevailing exchange rate at March 31, 2007, which was ¥118.09 to US$1. The convenience translations should not be construed as repre- sentations that the Japanese yen amounts have been, could have been, or could in the future be, converted into U.S. dollars at that rate. 2. Significant Accounting Policies (1) Consolidation and equity method (a) Scope of consolidation Japanese accounting standards on consolidated financial state- ments require a company to consolidate any subsidiaries of which the company substantially controls the operations, even if it is not a majority owned subsidiary. Control is defined as the power to govern the decision making body of an enterprise. (i) Consolidated subsidiaries The number of consolidated subsidiaries is as follows: March 31 Consolidated subsidiaries ................... Principal companies: 2007 181 2006 162 Sumitomo Mitsui Banking Corporation (“SMBC”) THE MINATO BANK, LTD. Kansai Urban Banking Corporation Sumitomo Mitsui Banking Corporation Europe Limited Manufacturers Bank SMBC Leasing Company, Limited (“SMBC Leasing”) 68 SMFG 2007 Sumitomo Mitsui Card Company, Limited (“SMCC”) SMBC Finance Service Co., Ltd. SMBC Friend Securities Co., Ltd. (“SMBC Friend Securities”) The Japan Research Institute, Limited SMBC Capital Markets, Inc. Changes in consolidated subsidiaries in the fiscal year ended March 31, 2007 are as follows: Forty-two companies including JRI Solution Ltd. were newly consolidated due to establishment and other reasons. Four companies including SUMIGIN GUARANTEE COMPANY, LIMITED were excluded from the scope of consolidation because they were no longer subsidiaries due to merger and other reasons. Also, nineteen companies including SMLC MAHOGANY CO., LTD. were excluded from the scope of consolidation and became unconsolidated subsidiaries that are not accounted for by the equity method because they became silent partnerships for lease transactions. (ii) Unconsolidated subsidiaries Principal company: SBCS Co., Ltd. One hundred and twenty-four subsidiaries including S.B.L. Jupiter Co., Ltd. are silent partnerships for lease transactions and their assets and profits/losses do not belong to them substantially. Therefore, they have been excluded from the scope of consolidation pursuant to Article 5 Paragraph 1 Item 2 of Consolidated Financial Statements Regulations. Other unconsolidated subsidiaries are also excluded from the scope of consolidation because their total amounts in terms of total assets, ordinary income, net income and retained earnings are so immaterial that they do not hinder a rational judgment of SMFG’s financial position and results of operations when excluded from the scope of consolidation. (b) Application of the equity method Japanese accounting standards also require any unconsolidated subsidiaries and affiliates over the financial and operating poli- cies of which SMFG is able to exercise material influence to be accounted for by the equity method. (i) Unconsolidated subsidiaries accounted for by the equity method The number of unconsolidated subsidiaries accounted for by the equity method is as follows: March 31 Unconsolidated subsidiaries ............... Principal company: SBCS Co., Ltd. 2006 3 2007 3 (ii) Affiliates accounted for by the equity method The number of affiliates accounted for by the equity method is as follows: March 31 Affiliates ............................................ Principal companies: Promise Co., Ltd. Daiwa Securities SMBC Co. Ltd. NIF SMBC Ventures Co., Ltd. Daiwa SB Investments Ltd. Sumitomo Mitsui Asset Management Company, Limited QUOQ Inc. 2006 60 2007 59 Changes in affiliates accounted for by the equity method their respective balance sheet dates. in the fiscal year ended March 31, 2007 are as follows: Four companies including NIFSMBC-V2006S1 Investment Enterprise Partnership newly became affiliated companies accounted for by the equity method due to estab- lishment and other reasons. Five companies including SMFC Holdings (Cayman) Limited were excluded from the scope of affiliated compa- nies accounted for by the equity method because they were no longer affliated companies due to liquidation and other reasons. (iii) Unconsolidated subsidiaries that are not accounted for by the equity method One hundred and twenty-four subsidiaries including S.B.L. Jupiter Co., Ltd. are silent partnerships for lease transac- tions and their assets and profits/losses do not belong to them substantially. Therefore, they have not been accounted for by the equity method pursuant to Article 10 Paragraph 1 Item 2 of Consolidated Financial Statements Regulations. (iv) Affiliates that are not accounted for by the equity method Principal company: Daiwa SB Investments (USA) Ltd. Unconsolidated subsidiaries and affiliates that are not accounted for by the equity method are also excluded from the scope of equity method because their total amounts in terms of net income and retained earnings are so immaterial that they do not hinder a rational judgment of SMFG’s financial position and results of operations when excluded from the scope of equity method. (c) The balance sheet dates of consolidated subsidiaries 2007 2 1 7 2 2 70 1 3 93 (i) The balance sheet dates of the consolidated subsidiaries are as follows: March 31 June 30 .............................................. July 31 .............................................. September 30 .................................... October 31 ........................................ November 30..................................... December 31...................................... January 31 ......................................... February 28........................................ March 31 ........................................... 2006 2 — 5 1 2 64 1 2 85 A consolidated overseas subsidiary changed its balance sheet date from December 31 to March 31 in the fiscal year ended March 31, 2007. Therefore, SMFG’s consolidated financial statements include the subsidiary’s earnings for the 15month period from January 1, 2006 to March 31, 2007. However, this change had no material impact on the consol- idated financial statements. (ii) The subsidiaries whose balance sheet dates are June 30, September 30 and November 30 are consolidated after the accounts were provisionally closed as of March 31 for the pur- pose of consolidation. In case of the subsidiary whose balance sheet date is July 31, it is consolidated after the accounts were provisionally closed as of January 31. As for the subsidiaries whose balance sheet dates are October 31, their financial statements are consolidated based on the provisional financial statements closed as of January 31 and March 31, respec- tively. The other companies are consolidated on the basis of Appropriate adjustments are made for material transac- tions during the periods from their respective balance sheet dates to the consolidated balance sheet date. (2) Statements of cash flows (a) For the purposes of presenting the consolidated statements of cash flows, cash and cash equivalents represent cash and due from banks. (b) In accordance with the change in presentation of “Premises and equipment” in the consolidated balance sheet as of March 31, 2007, “Depreciation of premises, equipment and others” is presented as “Depreciation of fixed assets.” “Net (gains) losses from disposal of premises and equipment” is also renamed as “Net (gains) losses from disposal of fixed assets.” In addition, “Purchases of premises and equipment” and “Proceeds from sale of premises and equipment” are presented as “Purchases of tangible fixed assets” and “Proceeds from sale of tangible fixed assets,” respectively. (c) In accordance with the change in presentation of consoli- dated balance sheet as of March 31, 2007, software which had been included in “Other assets” is included in “Intangible fixed assets.” Therefore, payments or proceeds from purchase or sale of software which had been included in “Other, net” in “Cash flows from operating activities” are included in “Purchases of intangible fixed assets” and “Proceeds from sale of intangible fixed assets” in “Cash flows from investing activities.” (d) Material non-monetary transactions Capital surplus increased by ¥221,365 million ($1,875 mil- lion) because SMFG made SMBC Friend Securities into a wholly-owned subsidiary through a share exchange and deliv- ered common stocks in the fiscal year ended March 31, 2007. (3) Trading assets/liabilities and trading profits/losses Transactions for trading purposes (seeking gains arising from short-term changes in interest rates, currency exchange rates, or market prices of securities and other market related indices or from variation among markets) are included in “Trading assets” or “Trading liabilities” on the consolidated balance sheet on a trade date basis. Profits and losses on trading- purpose transactions are recognized on a trade date basis, and recorded as “Trading profits” or “Trading losses.” Securities and monetary claims purchased for trading purposes are stated at the fiscal year-end market value, and financial derivatives such as swaps, futures and options are stated at amounts that would be settled if the transactions were terminated at the consolidated balance sheet date. “Trading profits” and “Trading losses” include interest received or paid during the fiscal year. The year-on-year valua- tion differences of securities and monetary claims are also recorded in the above-mentioned accounts. As for the deriva- tives, assuming that the settlement will be made in cash, the year-on-year valuation differences are also recorded in the above-mentioned accounts. (4) Securities As for securities other than trading purposes, debt securities that consolidated subsidiaries have the positive intent and ability to hold to maturity are classified as held-to-maturity securities and are carried at amortized cost (straight-line method) using the moving-average method. SMFG 2007 69 Investments in unconsolidated subsidiaries and affiliates that are not accounted for by the equity method are carried at cost using the moving-average method. Securities other than trading purpose securities, held-to- maturity securities and investments in unconsolidated subsidiaries and affiliates are classified as “other securities” (available-for-sale securities). Stocks in other securities that have market prices are carried at their average market prices during the final month of the fiscal year, and bonds and others that have market prices are carried at their fiscal year-end mar- ket prices (cost of securities sold is calculated using primarily the moving-average method). Other securities with no avail- able market prices are carried at cost or amortized cost using the moving-average method. Net unrealized gains (losses) on other securities, net of income taxes, are included in “Net assets,” after deducting the amount that is reflected in the fis- cal year’s earnings by applying fair value hedge accounting. Securities included in money held in trust are carried in the same method as for securities mentioned above. (5) Derivative transactions Derivative transactions, excluding those classified as trading derivatives, are carried at fair value, though some consolidated overseas subsidiaries account for derivative transactions in accordance with their local accounting standards. (6) Hedge accounting (a) Hedging against interest rate changes As for the hedge accounting method applied to hedging trans- actions for interest rate risk arising from financial assets and liabilities, SMBC applies deferred hedge accounting or fair value hedge accounting. SMBC applies deferred hedge accounting stipulated in “Treatment for Accounting and Auditing of Application of Accounting Standard for Financial Instruments in Banking Industry” (Japanese Institute of Certified Public Accountants (“JICPA”) Industry Audit Committee Report No.24) to port- folio hedges on groups of large-volume, small-value monetary claims and debts. As for the portfolio hedges to offset market fluctuation, SMBC assesses the effectiveness of such hedges by classifying the hedged items (such as deposits and loans) and the hedging instruments (such as interest rate swaps) by their maturity. As for the portfolio hedges to fix cash flows, SMBC assesses the effectiveness of such hedges by verifying the corre- lation between the hedged items and the hedging instru- ments. As for the individual hedges, SMBC also basically applies deferred hedge accounting. But, SMBC applies fair value hedge accounting to hedging transactions for reducing the market volatility of bonds classified as other securities that are held for the purpose of Asset and Liability Management. As a result of the application of JICPA Industry Audit Committee Report No.24, SMBC discontinued the application of hedge accounting or applied fair value hedge accounting to a portion of the hedging instruments using “macro hedge,” which had been applied in order to manage interest rate risk arising from large-volume transactions in loans, deposits and other interest-earning assets and interest-bearing liabilities as a whole using derivatives pursuant to “Temporary Treatment for Accounting and Auditing of Application of Accounting 70 SMFG 2007 Standard for Financial Instruments in Banking Industry” (JICPA Industry Audit Committee Report No.15). The deferred hedge losses and gains related to such a portion of hedging instruments are charged to “Interest income” or “Interest expenses” over a 12-year period (maximum) according to their maturity from the fiscal year ended March 31, 2004. Gross amounts of deferred hedge losses and gains on “macro hedge” (prior to application of tax effect accounting) at March 31, 2007 were ¥41,522 million ($352 million) and ¥29,583 million ($251 million), respectively. (b) Hedging against currency fluctuations SMBC applies deferred hedge accounting stipulated in “Treatment of Accounting and Auditing Concerning Accounting for Foreign Currency Transactions in Banking Industry” (JICPA Industry Audit Committee Report No.25) to currency swap and foreign exchange swap transactions exe- cuted for the purpose of lending or borrowing funds in differ- ent currencies. Pursuant to JICPA Industry Audit Committee Report No.25, SMBC assesses the effectiveness of currency swap and foreign exchange swap transactions executed for the purpose of offsetting the risk of changes in currency exchange rates by verifying that there are foreign-currency monetary claims and debts corresponding to the foreign-currency positions. In order to hedge risk arising from volatility of exchange rates for stocks of subsidiaries and affiliates and other securi- ties (excluding bonds) denominated in foreign currencies, SMBC applies deferred hedge accounting or fair value hedge accounting, on the conditions that the hedged securities are designated in advance and that sufficient on-balance (actual) or off-balance (forward) liability exposure exists to cover the cost of the hedged securities denominated in the same foreign currencies. (c) Transactions between consolidated subsidiaries As for derivative transactions between consolidated subsidiaries or internal transactions between trading accounts and other accounts (or among internal sections), SMBC man- ages the interest rate swaps and currency swaps that are desig- nated as hedging instruments in accordance with the non-arbitrary and strict criteria for external transactions stipu- lated in JICPA Industry Audit Committee Report No.24 and No.25. Therefore, SMBC accounts for the gains or losses that arise from interest rate swaps and currency swaps in its earn- ings or defers them, rather than eliminating them. Certain other consolidated subsidiaries apply the deferred hedge accounting or the special treatment for interest rate swaps. A consolidated domestic subsidiary (a leasing company) partly applies the accounting method that is permitted by “Temporary Treatment for Accounting and Auditing of Application of Accounting Standard for Financial Instruments in Leasing Industry” (JICPA Industry Audit Committee Report No.19). (7) Non-accrual loans Loans are generally placed on non-accrual status when their borrowers are classified as Bankrupt, Effectively Bankrupt or Potentially Bankrupt under the self-assessment rule (see (11) Reserve for possible loan losses). (8) Bills discounted Bills discounted are accounted for as financial transactions in accordance with JICPA Industry Audit Committee Report No.24. SMFG’s banking subsidiaries have rights to sell or pledge bank acceptance bought, commercial bills discounted, documentary bills and foreign exchanges bought without restrictions. The total face value at March 31, 2007 and 2006 was ¥915,318 million ($7,751 million) and ¥891,160 million, respectively, and bank acceptance bought, commercial bills discounted, documentary bills and foreign exchanges bought that were rediscounted by the banking subsidiaries accounted for ¥2,918 million of the total amount at March 31, 2006. (9) Tangible fixed assets and leases assets Tangible fixed assets owned by SMFG and SMBC are generally stated at cost less accumulated depreciation. Depreciation of tangible fixed assets and equipment is calcu- lated using the straight-line method and the declining-balance method over the estimated useful lives of the respective assets, respectively. The estimated useful lives of major items are as follows: Buildings: 7 to 50 years Equipment: 2 to 20 years Other consolidated subsidiaries depreciate tangible fixed assets and lease assets primarily using the straight-line method over the estimated useful lives of the respective assets and the straight-line method over the lease term based on the residual value of assets at the end of the lease term, respectively. (10) Intangible fixed assets Depreciation of intangible fixed assets is calculated using the straight-line method. Capitalized software for internal use owned by SMFG and its consolidated domestic subsidiaries is depreciated using the straight-line method over its estimated useful life (basically five years). (11) Reserve for possible loan losses Reserve for possible loan losses of major consolidated sub- sidiaries is provided as detailed below in accordance with the internal standards for write-offs and provisions. For claims on borrowers that have entered into bankruptcy, special liquidation proceedings or similar legal proceedings (“bankrupt borrowers”) or borrowers that are not legally or formally insolvent but are regarded as substantially in the same situation (“effectively bankrupt borrowers”), a reserve is provided based on the amount of claims, after the write-off stated below, net of the expected amount of recoveries from collateral and guarantees. For claims on borrowers that are not currently bankrupt but are perceived to have a high risk of falling into bankruptcy (“potentially bankrupt borrowers”), a reserve is provided in the amount deemed necessary based on an overall solvency assess- ment of the claims, net of the expected amount of recoveries from collateral and guarantees. Discounted Cash Flows (“DCF”) method is used for claims on borrowers whose cash flows from collection of principals and interest can be rationally estimated, and SMBC applies it to claims on large potentially bankrupt borrowers and claims on large borrowers requiring close monitoring that have been classified as “Past due loans (3 months or more)” or “Restructured loans” whose total loans from SMBC exceed a certain amount. SMBC establishes a reserve for possible loan losses using the DCF method for such claims in the amount of the difference between the present value of principal and interest (calculated using the rationally estimated cash flows discounted at the initial contractual interest rate) and the book value. For other claims, a reserve is provided based on the histori- cal loan-loss ratio. For claims originated in specific overseas countries, an addi- tional reserve is provided in the amount deemed necessary based on the assessment of political and economic conditions. Branches and credit supervision departments assess all claims in accordance with the internal rules for self-assessment of assets, and the Credit Review Department, independent from these operating sections, audits their assessment. The reserves are provided based on the results of these assessments. Reserve for possible loan losses of other consolidated sub- sidiaries for general claims is provided in the amount deemed necessary based on the historical loan-loss ratios, and for doubtful claims in the amount deemed uncollectible based on assessment of each claim. For collateralized or guaranteed claims on bankrupt borrow- ers and effectively bankrupt borrowers, the amount exceeding the estimated value of collateral and guarantees is deemed to be uncollectible and written off against the total outstanding amount of the claims. The amount of write-off was ¥490,123 million ($4,150 million) and ¥799,143 million at March 31, 2007 and 2006, respectively. (12) Reserve for employee bonuses Reserve for employee bonuses is provided for payment of bonuses to employees, in the amount of estimated bonuses, which are attributable to the respective fiscal year. (13) Reserve for employee retirement benefits Reserve for employee retirement benefits is provided for pay- ment of retirement benefits to employees, in the amount deemed accrued at the fiscal year-end, based on the projected retirement benefit obligation and the fair value of plan assets at the fiscal year-end. Unrecognized prior service cost is amortized using the straight-line method, primarily over nine years within the employees’ average remaining service period at incurrence. Unrecognized net actuarial gain (loss) is amortized using the straight-line method, primarily over nine years within the employees’ average remaining service period, commencing from the next fiscal year of incurrence. (14) Reserve for executive retirement benefits Reserve for executive retirement benefits is provided for pay- ment of retirement benefits to directors, corporate auditors and other executive officers, in the amount deemed accrued at the fiscal year-end based on our internal regulations. Retirement benefits to directors, corporate auditors and other executive officers were formerly expensed when they were paid. However, “Treatment for Auditing of Reserve under Special Taxation Measures Law and Reserve under Special Laws” (JICPA Audit Committee Report No.42, issued on September 21, 1982) was revised and “Treatment for Auditing of Reserve under Special Taxation Measures Law, SMFG 2007 71 Reserve under Special Laws and Reserve for Retirement Benefits to Directors and Corporate Auditors” (JICPA Audit and Assurance Practice Committee Report No.42) was announced on April 13, 2007. In accordance with this accounting change, from March 31, 2007, SMFG started recording “reserve for executive retirement benefits” in order to recognize periodic gains (losses) more proper by allocating the estimated retirement benefits to the tenure of the relevant executives. As a result, “Income before income taxes and minority interests” decreased by ¥7,371 million ($62 million) as compared with the former method. Consolidated financial statements for the six months ended September 30, 2006 were accounted for under the former method because this accounting change was announced on April 13, 2007. Accordingly, “Income before income taxes and minority interests” for the six months were excessively recorded by ¥6,241 million ($53 million) as compared with the revised method. (15) Other reserves Reserves required by special laws are provided as follows: (a) Reserve for contingent liabilities from financial futures transactions is provided in accordance with Article 81 of the Financial Futures Transaction Law and Article 29 of the Enforcement Ordinance on the Financial Futures Transaction Law, in order to cover losses arising from financial futures transactions. (b) Reserve for contingent liabilities from securities transac- tions is provided in accordance with Article 51 of the Securities and Exchange Law in provision for losses arising from securities transactions. (16) Translation of foreign currency assets and liabilities Assets and liabilities of SMFG and SMBC denominated in for- eign currencies and accounts of SMBC overseas branches are translated into Japanese yen mainly at the exchange rate prevailing at the consolidated balance sheet date, with the exception of stocks of subsidiaries and affiliates translated at rates prevailing at the time of acquisition. Other consolidated subsidiaries’ assets and liabilities denominated in foreign currencies are translated into Japanese yen at the exchange rate prevailing at their respective balance sheet dates. (17) Lease transactions Financing leases of SMFG and its consolidated domestic sub- sidiaries, excluding those in which the ownership of the prop- erty is transferred to the lessee, are accounted for by the same method as operating leases. Standards for recognizing lease-related income on lease transactions and income/expenses on installment sales are as follows: (a) Recognition of lease-related income on lease transactions Primarily, lease-related income is recognized on a straight-line basis over the full term of the lease, based on the contractual amount of lease fees per month. (b) Recognition of income and expenses on installment sales Primarily, installment-sales-related income and installment- sales-related expenses are recognized on a due-date basis over the full term of the installment sales. 72 SMFG 2007 (18) Valuation of consolidated subsidiaries’ assets and liabilities Assets and liabilities of consolidated subsidiaries including the portion attributable to the minority stockholders are valuated for consolidation at fair value when SMFG acquires control. (19) Amortization of goodwill Goodwill on SMBC Friend Securities, SMBC Leasing and SMCC is amortized using the straight-line method over twenty years, five years and five years, respectively, and good- will on other companies is charged or credited to income directly when incurred. (20) Issuance of new shares and sale of treasury shares On January 31, 2006, SMFG issued 80,000 new shares of common stock at ¥1,130,500 per share (issue price) for final allocation by underwriters at ¥1,166,200 per share (offer price). Furthermore, in connection with the over-allotment of 40,700 shares of common stock offered for sale at ¥1,166,200 per share (sales price) in the public offering, SMFG issued on February 28, 2006 the same number of new shares of common stock at ¥1,130,500 per share (issue price) through third- party allocation to the underwriter who conducted the over- allotment. The purchase agreement for the offering prescribes that the total amount of issue price be treated as the total amount of subscription price and no underwriting commission be paid. Accordingly, other expenses do not include the amount equivalent to the underwriting commission for the offering. Out of the issue price per share, ¥565,250 is accounted for as capital stock and ¥565,250 as capital surplus. Also, on January 31, 2006, SMFG disposed of 400,000 shares of treasury stock at ¥1,130,500 per share (disposal price) for final allocation by underwriters at ¥1,166,200 per share (sales price). The purchase agreement for the offering prescribes that the total amount of disposal price be treated as the total amount of subscription price and no underwriting commission be paid. Accordingly, other expenses do not include the amount equivalent to the underwriting commis- sion for the offering. The difference between the disposal price and the book value of the treasury stock sold in the offering is accounted for as capital surplus. (21) Impairment of fixed assets Effective April 1, 2005, SMFG has applied “Accounting Standards for Impairment of Fixed Assets” (“Opinion Concerning Establishment of Accounting Standard for Impairment on Fixed Assets,” issued by the Business Accounting Council (“BAC”) on August 9, 2002) and “Guidelines on Implementation of Accounting Standard for Impairment of Fixed Assets” (Guidelines on Implementation of Business Accounting Standard No.6, issued by the Accounting Standards Board of Japan (“ASBJ”) on October 31, 2003). As a result, income before income taxes and minority interests for the fiscal year ended March 31, 2006 decreased by ¥11,523 million compared with the former method. In the banking industry, fixed assets are stated at cost less accumulated depreciation pursuant to the Enforcement Ordinance of the Banking Law and the accumulated impair- ment loss is also deducted from the book value of each asset. (22) Application of new accounting standards (e) SMFG previously recognized deferred bond discounts as (a) “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Statement No.5, issued on December 9, 2005) and “Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet” (ASBJ Guidance No.8, issued on December 9, 2005) were applic- able from the fiscal year beginning on and after April 1, 2006. Effective April 1, 2006, SMFG has changed its con- solidated balance sheet presentation as follows: (i) Former “Stockholders’ equity” is renamed as “Net assets,” which consists of stockholders’ equity, valua- tion and translation adjustments, stock acquisition rights and minority interests. The amount correspond- ing to former stockholders’ equity at March 31, 2007 was ¥4,010,715 million ($33,963 million). (ii) “Minority interests” which were presented below lia- bilities section are presented in net assets. (iii) Deferred unrealized losses or gains on hedging instru- ments which were included in “Other assets” or “Other liabilities” on a net basis are presented as “Net deferred gains (losses) on hedges” in valuation and translation adjustments after deducting tax effect on a net basis. (b) “Practical Solution on Application of Control Criteria and Influence Criteria to Investment Associations” (ASBJ Practical Issues Task Force No.20, issued on September 8, 2006) was applicable from on and after the fiscal year end- ing September 8, 2006, the announcement date, and SMFG has applied the new accounting pronouncement. This accounting change had no material impact on the consolidated financial statements. (c) “Accounting Standard for Share-based Payment” (ASBJ Statement No.8, issued on December 27, 2005) and “Guidance on Accounting Standard for Share-based Payment” (ASBJ Guidance No.11, issued on May 31, 2006) were applicable to the stock options which are granted on and after May 1, 2006. As a result, SMFG has applied the new accounting standards from the fiscal year beginning on April 1, 2006. This accounting change had no material impact on the consolidated financial statements. (d) “Accounting Standards for Business Combinations” (“Opinion Concerning Establishment of Accounting Standards for Business Combinations,” issued by the BAC on October 31, 2003), “Accounting Standard for Business Divestitures” (ASBJ Statement No.7, issued on December 27, 2005) and “Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures” (ASBJ Guidance No.10, issued on December 22, 2006) were applicable from the fiscal year beginning on April 1, 2006. Effective April 1, 2006, SMFG has applied the new accounting standards. assets and amortized them over the redemption periods. On August 11, 2006, “Accounting Standard for Financial Instruments” (issued by the BAC on January 22, 1999) was revised by ASBJ Statement No.10 “Accounting Standards for Financial Instruments,” and the revised accounting stan- dards were applicable from on and after the fiscal year end- ing August 11, 2006. SMFG applied the revised accounting standards and bonds were carried at the amounts calculated based on amortized cost (straight-line method) on the con- solidated balance sheet. As a result, deferred bond discounts in “Other assets” and “Bonds” each decreased by ¥2,308 million ($20 million) compared with the former method. Deferred bond discounts, which were recognized on the consolidated balance sheet at March 31, 2006, were accounted for by the former method pursuant to “Tentative Solution on Accounting for Deferred Assets” (ASBJ Practical Issues Task Force No.19, issued on August 11, 2006) and amortized over the redemption periods and the unamortized balances have been deducted from bonds balances. (23) Changes in presentation The Enforcement Ordinance of the Banking Law was revised on April 28, 2006 and applicable from the fiscal year begin- ning on and after April 1, 2006. Effective April 1, 2006, SMFG has changed its consolidated financial statement pre- sentation as follows: (a) “Premises and equipment” are separately presented as “Tangible fixed assets,” “Intangible fixed assets” and “Other assets.” (b) “Goodwill” which had been separately presented in assets section is included in “Intangible fixed assets.” As a result, amortization of goodwill which was accounted for as “Other expenses” in “Expenses” is accounted for as amorti- zation of intangible fixed assets and included in “General and administrative expenses.” (24) Basic agreement on strategic joint businesses in leasing and auto leasing SMFG, SMBC Leasing and SMBC Auto Leasing Company, Limited (“SMBC Auto Leasing”) reached a basic agreement to pursue strategic joint businesses in leasing and auto leasing with Sumitomo Corporation, Sumisho Lease Co., Ltd. (“Sumisho Lease”) and Sumisho Auto Leasing Corporation (“Sumisho Auto Lease”) on October 13, 2006. Based on the agreement, SMBC Leasing and Sumisho Lease plan to merge on October 1, 2007, and the merged company is expected to be a consolidated sub- sidiary of SMFG, which will have 55% of the voting rights. The merger is regarded as an acquisition under “Accounting Standards for Business Combinations,” and SMFG will recog- nize goodwill. However, the amount of goodwill is undeter- mined at this time. SMBC Auto Leasing and Sumisho Auto Lease also plan to merge on October 1, 2007. SMFG 2007 73 3. Trading Assets Trading assets at March 31, 2007 and 2006 consisted of the following: March 31 Trading securities ................................................................................................ Derivatives of trading securities........................................................................... Derivatives of securities related to trading transactions ........................................ Trading-related financial derivatives.................................................................... Other trading assets............................................................................................. 4. Securities Securities at March 31, 2007 and 2006 consisted of the following: March 31 Japanese government bonds*1.............................................................................. Japanese local government bonds......................................................................... Japanese corporate bonds ..................................................................................... Japanese stocks*1, 2 .............................................................................................. Other*2 ............................................................................................................... Millions of yen 2007 ¥ 53,288 373 2,344 2,125,214 1,096,664 ¥3,277,885 2006 ¥ 163,042 275 4,162 2,984,988 925,557 ¥4,078,025 Millions of yen 2007 2006 ¥ 7,640,069 571,103 4,066,497 4,747,601 3,512,228 ¥20,537,500 ¥11,566,093 607,777 3,958,181 4,500,639 4,873,169 ¥25,505,861 Millions of U.S. dollars 2007 $ 451 3 20 17,997 9,287 $27,758 Millions of U.S. dollars 2007 $ 64,697 4,836 34,436 40,203 29,742 $173,914 *1 Unsecured loaned securities for which borrowers have the right to sell or pledge in the amount of ¥2,188 million ($19 million) and ¥1,331 million are included in Japanese govern- ment bonds and Japanese stocks at March 31, 2007 and 2006, respectively. As for the unsecured borrowed securities for which SMBC has the right to sell or pledge, and the securities which SMBC purchased under resale agreements, and that are permitted to be sold or pledged without restrictions, ¥2,088,859 million ($17,689 million) of securities are pledged, and ¥154,192 million ($1,306 million) of securities are held in hand at March 31, 2007. The respective amounts at March 31, 2006 were ¥1,713,027 million and ¥199,720 million. *2 Japanese stocks and other include investments in unconsolidated subsidiaries and affiliates of ¥430,090 million ($3,642 million) and ¥498,660 million at March 31, 2007 and 2006, respectively. 5. Loans and Bills Discounted (1) Loans and bills discounted at March 31, 2007 and 2006 consisted of the following: March 31 Bills discounted................................................................................................... Loans on notes ..................................................................................................... Loans on deeds..................................................................................................... Overdrafts ........................................................................................................... Millions of yen 2007 2006 ¥ 454,164 3,781,841 46,485,666 7,967,649 ¥58,689,322 ¥ 432,795 4,022,517 44,949,655 7,862,235 ¥57,267,203 (2) Loans and bills discounted included the following “Risk-monitored loans” stipulated in the Banking Law: March 31 Risk-monitored loans: Bankrupt loans*1............................................................................................ Non-accrual loans*2........................................................................................ Past due loans (3 months or more)*3............................................................... Restructured loans*4 ...................................................................................... Millions of yen 2007 2006 ¥ 60,715 507,289 22,018 477,362 ¥1,067,386 ¥ 59,332 714,366 24,571 444,889 ¥1,243,160 Millions of U.S. dollars 2007 $ 3,846 32,025 393,646 67,471 $496,988 Millions of U.S. dollars 2007 $ 514 4,296 187 4,042 $9,039 *1 “Bankrupt loans” are loans, after write-off, to legally bankrupt borrowers as defined in Article 96-1-3 and 96-1-4 of the Enforcement Ordinance No.97 of the Japanese Corporate Tax Law (issued in 1965) and on which accrued interest income is not recognized as there is substantial doubt about the ultimate collectabil- ity of either principal or interest because they are past due for a considerable period of time or for other reasons. *2 “Non-accrual loans” are loans on which accrued interest income is not recognized, excluding “Bankrupt loans” and loans on which interest payments are deferred in order to support the borrowers’ recovery from financial difficulties. *3 “Past due loans (3 months or more)” are loans on which the principal or interest is past due for three months or more, excluding “Bankrupt loans” and “Non- accrual loans.” *4 “Restructured loans” are loans on which terms and conditions have been amended in favor of the borrowers (e.g. reduction of the original interest rate, deferral of interest payments, extension of principal repayments or debt forgiveness) in order to support the borrowers’ recovery from financial difficulties, excluding “Bankrupt loans,” “Non-accrual loans” and “Past due loans (3 months or more).” 74 SMFG 2007 (3) Commitment line contracts on overdrafts and loans are agreements to lend to customers, up to a prescribed amount, as long as there is no violation of any condition established in the contracts. The amounts of unused commitments at March 31, 2007 and 2006 were ¥40,947,052 million ($346,744 million) and ¥38,176,896 million, respectively, and the amounts of unused commitments whose original contract terms are within one year or unconditionally cancelable at any time at March 31, 2007 and 2006 were ¥34,769,824 million ($294,435 million) and ¥32,754,665 million, respectively. Since many of these commitments are expected to expire without being drawn upon, the total amount of unused commitments does not nec- essarily represent actual future cash flow requirements. Many of these commitments include clauses under which SMBC and other consolidated subsidiaries can reject an application from customers or reduce the contract amounts in the event that economic conditions change, SMBC and other consolidated subsidiaries need to secure claims, or other events occur. In addition, SMBC and other consolidated subsidiaries may request the customers to pledge collateral such as premises and securities at the time of the contracts, and take necessary measures such as monitoring customers’ financial positions, revising contracts when need arises and securing claims after the contracts are made. 6. Other Assets Other assets at March 31, 2007 and 2006 consisted of the following: March 31 Prepaid expenses.................................................................................................. Accrued income................................................................................................... Deferred assets..................................................................................................... Financial derivatives* .......................................................................................... Other .................................................................................................................. Millions of yen 2007 ¥ 38,293 280,115 725,893 702,211 1,603,435 ¥3,349,949 2006 ¥ 36,731 275,870 702,914 814,433 1,573,880 ¥3,403,832 Millions of U.S. dollars 2007 $ 324 2,372 6,147 5,947 13,578 $28,368 * Net amount of deferred unrealized losses on hedging instruments to which deferred hedge accounting is applied is reported as deferred losses on hedge and is included in “Financial derivatives.” Gross deferred unrealized losses and gains on hedging instruments before netting at March 31, 2006 were ¥610,517 mil- lion and ¥436,183 million, respectively. 7. Tangible Fixed Assets Tangible fixed assets at March 31, 2007 consisted of the following: March 31 Buildings ............................................................................................................................................ Land* ................................................................................................................................................. Construction in progress ..................................................................................................................... Other tangible fixed assets .................................................................................................................. Total ................................................................................................................................................. Accumulated depreciation ................................................................................................................... * Includes land revaluation excess referred to in Note 18. Millions of yen 2007 ¥226,593 476,059 703 114,211 ¥817,567 ¥555,288 Millions of U.S. dollars 2007 $1,919 4,031 6 967 $6,923 $4,702 8. Premises and Equipment Premises and equipment at March 31, 2006 consisted of the following: March 31 Land* ........................................................................................................................................................................... Buildings ..................................................................................................................................................................... Equipment and others .................................................................................................................................................. Total ............................................................................................................................................................................ Accumulated depreciation ............................................................................................................................................ * Includes land revaluation excess referred to in Note 18. Millions of yen 2006 ¥ 396,667 493,406 462,967 1,353,041 (546,672) ¥ 806,369 SMFG 2007 75 9. Intangible Fixed Assets Intangible fixed assets at March 31, 2007 consisted of the following: March 31 Software .............................................................................................................................................. Goodwill............................................................................................................................................. Other intangible fixed assets ............................................................................................................... Millions of yen 2007 ¥123,151 100,850 10,894 ¥234,896 10. Lease Assets Lease assets at March 31, 2007 and 2006 were as follows: March 31 Equipment and others ......................................................................................... Accumulated depreciation ................................................................................... 11. Assets Pledged as Collateral Assets pledged as collateral at March 31, 2007 and 2006 consisted of the following: March 31 Assets pledged as collateral Millions of yen 2007 ¥2,593,445 (1,592,098) ¥1,001,346 2006 ¥2,564,601 (1,564,686) ¥ 999,915 Millions of yen 2007 2006 Cash and due from banks and Deposits with banks ......................................... Trading assets................................................................................................. Securities ........................................................................................................ Loans and bills discounted .............................................................................. Other assets (installment account receivable etc.) ............................................ Liabilities corresponding to assets pledged as collateral Deposits ......................................................................................................... Call money and bills sold................................................................................ Payables under repurchase agreements ............................................................ Payables under securities lending transactions ................................................ Trading liabilities........................................................................................... Borrowed money ............................................................................................ Other liabilities .............................................................................................. Acceptances and guarantees ............................................................................ ¥ 104,328 202,292 3,043,253 934,423 1,946 20,588 1,335,000 128,695 1,250,450 84,532 1,112,257 23,207 167,153 ¥ 79,117 114,551 9,229,645 1,552,435 1,131 19,111 6,996,598 383,597 2,543,261 196,137 27,019 36,317 157,658 Millions of U.S. dollars 2007 $1,043 854 92 $1,989 Millions of U.S. dollars 2007 $21,962 (13,482) $ 8,480 Millions of U.S. dollars 2007 $ 883 1,713 25,771 7,913 16 174 11,305 1,090 10,589 716 9,419 197 1,415 In addition to the assets presented above, the following assets were pledged as collateral for cash settlements, variation margins of futures markets and certain other purposes at March 31, 2007 and 2006: March 31 Cash and due from banks and Deposits with banks .............................................. Trading assets...................................................................................................... Securities ............................................................................................................. Loans and bills discounted ................................................................................... Millions of yen 2007 ¥ 6,761 500,158 3,946,194 535,770 2006 ¥ 6,729 665,395 4,072,275 — Millions of U.S. dollars 2007 $ 57 4,235 33,417 4,537 Other assets included surety deposits and intangibles of ¥94,129 million ($797 million) and initial margins of futures markets of ¥3,140 million ($27 million) at March 31, 2007. Premises and equipment included surety deposits and intangibles of ¥97,162 million, and other assets included initial margins of futures markets of ¥14,631 million at March 31, 2006. 76 SMFG 2007 12. Deposits Deposits at March 31, 2007 and 2006 consisted of the following: March 31 Current deposits .................................................................................................. Ordinary deposits ................................................................................................ Savings deposits................................................................................................... Deposits at notice ................................................................................................ Time deposits ...................................................................................................... Negotiable certificates of deposit ......................................................................... Other deposits ..................................................................................................... 13. Trading Liabilities Trading liabilities at March 31, 2007 and 2006 consisted of the following: March 31 Trading securities sold for short sales................................................................... Derivatives of trading securities........................................................................... Derivatives of securities related to trading transactions ........................................ Trading-related financial derivatives.................................................................... 14. Borrowed Money Borrowed money at March 31, 2007 and 2006 consisted of the following: Millions of yen March 31 Bills rediscounted............................................................ ¥ — ¥ 2,918 3,214,137 2,130,788 Other borrowings*2......................................................... ¥3,214,137 ¥2,133,707 2007 2006 Millions of yen 2007 2006 ¥ 6,631,965 33,667,482 933,026 5,364,306 22,279,749 2,589,217 3,279,695 ¥74,745,441 ¥ 7,043,924 33,369,831 1,025,890 4,458,093 20,866,095 2,708,643 4,070,290 ¥73,542,769 Millions of yen 2007 ¥ 16,415 288 1,975 1,924,294 ¥1,942,973 2006 ¥ 119,337 1,238 4,079 2,783,503 ¥2,908,158 Millions of U.S. dollars 2007 $ 56,160 285,100 7,901 45,426 188,667 21,926 27,773 $632,953 Millions of U.S. dollars 2007 $ 139 2 17 16,295 $16,453 Millions of U.S. dollars 2007 $ — 27,218 $27,218 Average interest rate*1 —% 1.27 1.27% Due — Jan. 2007 — Perpetual *1 Average interest rate represents the weighted average interest rate based on the balances and rates at respective year-end of SMBC and other consolidated subsidiaries. *2 Includes subordinated debt of ¥559,500 million ($4,738 million) and ¥622,500 million at March 31, 2007 and 2006, respectively. The repayment schedule within five years on borrowed money at March 31, 2007 was as follows: March 31 Millions of yen 2007 Millions of U.S. dollars 2007 Within 1 year ...................................................................................................................... After 1 year through 2 years.................................................................................................. After 2 years through 3 years ................................................................................................ After 3 years through 4 years ................................................................................................ After 4 years through 5 years ................................................................................................ ¥1,832,734 212,380 222,596 151,006 137,446 $15,520 1,798 1,885 1,279 1,164 SMFG 2007 77 15. Bonds Bonds at March 31, 2007 and 2006 consisted of the following: March 31 Issuer Millions of yen*1 Description 2007 2006 SMBC: Straight bonds, payable in Yen .................................... Straight bonds, payable in Euroyen.............................. Subordinated bonds, payable in Yen ............................ Subordinated bonds, payable in Euroyen...................... Subordinated bonds, payable in U.S. dollars ................ Subordinated bonds, payable in British pound sterling... Subordinated bonds, payable in Euro ........................... Subordinated bonds, payable in Euro ........................... Other consolidated subsidiaries: Straight bonds, payable in Yen .................................... Straight bonds, payable in U.S. dollars ........................ Straight bonds, payable in British pound sterling ........ Subordinated bonds, payable in Yen ............................ Subordinated bonds, payable in U.S. dollars ................ Short-term bonds ........................................................ ¥1,692,060 [405,500] 38,900 519,880 731,300 350,461 ¥1,883,760 [390,781] 22,900 450,000 774,800 349,385 ($2,967,747 thousand) ($2,974,000 thousand) 2,462 (£12,000 thousand) 99,960 (€700,000 thousand) 178,500 (€1,247,482 thousand) (€1,250,000 thousand) 2,782 (£12,000 thousand) 109,261 (€694,207 thousand) 196,341 174,504 [64,902] 2,382 ($20,000 thousand) [1,191] 1,866 (£8,000 thousand) 155,694 [500] 118,090 197,181 [85,893] 3,886 ($33,000 thousand) [1,525] 1,622 (£8,000 thousand) 159,478 [1,993] 117,480 ($1,000,000 thousand) ($1,000,000 thousand) 383,900 [383,900] ¥4,625,317 439,600 [439,600] ¥4,533,125 Millions of U.S. dollars 2007 Interest rate*2 (%) Due $14,329 0.52–2.625 Apr. 2007–May 2025 329 4,402 6,193 2,968 24 925 1,663 1.50–22.15 Mar. 2012–Feb. 2037 1.71–2.62 Jun. 2010–Feb. 2017 0.92–2.97 May 2011–Perpetual 5.625–8.15 Nov. 2011–Perpetual 6.98 4.375 4.375 Perpetual Perpetual Oct. 2014 1,477 0.2535–4.50 Apr. 2007–Oct. 2024 20 5.77188–7.00 Sep. 2007–May 2009 16 3.95 Oct. 2008 1,318 0.98188–4.95 Dec. 2007–Perpetual 1,000 8.50 Jun. 2009 3,723 0.4888–0.8099 Apr. 2007–Aug. 2007 $38,387 *1 Figures in ( ) are the balances in the original currency of the foreign currency denominated bonds, and figures in [ ] are the amounts to be redeemed within one year. *2 Interest rates indicate nominal interest rates which are applied at the consolidated balance sheet dates. Therefore, they may differ from real interest rates. The redemption schedule within five years on bonds at March 31, 2007 was as follows: March 31 Millions of yen 2007 Millions of U.S. dollars 2007 Within 1 year ...................................................................................................................... After 1 year through 2 years.................................................................................................. After 2 years through 3 years ................................................................................................ After 3 years through 4 years ................................................................................................ After 4 years through 5 years ................................................................................................ ¥911,693 425,866 570,677 312,998 274,534 16. Other Liabilities Other liabilities at March 31, 2007 and 2006 consisted of the following: March 31 Accrued expenses................................................................................................. Unearned income................................................................................................. Income taxes payable ........................................................................................... Financial derivatives ............................................................................................ Other .................................................................................................................. Millions of yen 2007 ¥ 169,803 180,374 56,292 868,169 1,707,075 ¥2,981,714 2006 ¥ 127,194 183,091 47,260 830,867 1,437,180 ¥2,625,594 $7,720 3,606 4,833 2,651 2,325 Millions of U.S. dollars 2007 $ 1,438 1,527 477 7,352 14,456 $25,250 78 SMFG 2007 17. Other Reserves Other reserves at March 31, 2007 and 2006 consisted of the following: March 31 Reserve for contingent liabilities from financial futures transactions .................... Reserve for contingent liabilities from securities transactions............................... Millions of yen 2007 ¥ 18 1,118 ¥1,137 2006 ¥ 18 1,122 ¥1,141 Millions of U.S. dollars 2007 $ 0 10 $10 18. Land Revaluation Excess SMBC revaluated its own land for business activities in accordance with the “Law Concerning Land Revaluation” (the “Law”) effective March 31, 1998 and the law concerning amendment of the Law effec- tive March 31, 2001. The income taxes corresponding to the net unrealized gains are deferred and reported in “Liabilities” as “Deferred tax liabilities for land revaluation,” and the net unrealized gains, net of deferred taxes, are reported as “Land revaluation excess” in “Net assets” at March 31, 2007 and “Stockholders’ equity” at March 31, 2006. Certain other consolidated subsidiaries revaluated their own land for business activities in accordance with the Law. The income taxes corresponding to the net unrealized gains are deferred and reported in “Liabilities” as “Deferred tax liabilities for land revaluation” and the net unrealized gains, net of deferred taxes, are reported as “Land revaluation excess” in “Net assets.” Date of the revaluation SMBC: March 31, 1998 and March 31, 2002 Certain other consolidated subsidiaries: March 31, 1999 and March 31, 2002 Method of revaluation (stipulated in Article 3-3 of the Law) SMBC: Fair values were determined by applying appropriate adjustments for land shape and timing of appraisal to the values stipulated in Article 2-3, 2-4 or 2-5 of the Enforcement Ordinance of the Law concerning Land Revaluation (the Enforcement Ordinance No.119) effective March 31, 1998. Certain other consolidated subsidiaries: Fair values were determined based on the values stipulated in Article 2-3 and 2-5 of the Enforcement Ordinance No.119. Total fair value of land used for business activities at March 31, 2006, whose book value had been revaluated pursuant to Article 10 of the Law, was ¥15,253 million lower than the book value. 19. Minority Interests SB Treasury Company L. L. C., a subsidiary of SMBC, issued noncumu- lative perpetual preferred securities, totaling $1,800 million in February 1998. SB Equity Securities (Cayman), Limited, a subsidiary of SMBC, issued noncumulative perpetual preferred securities, totaling ¥340,000 million in February and March 1999. Sakura Preferred Capital (Cayman) Limited, a subsidiary of SMBC, issued noncumulative perpet- ual preferred securities, totaling ¥283,750 million in December 1998 and March 1999. SMFG Preferred Capital USD 1 Limited and SMFG Preferred Capital GBP 1 Limited, subsidiaries of SMFG, issued noncu- mulative perpetual preferred securities, totaling $1,650 million and £500 million, respectively, in December 2006. These subsidiaries are consolidated and the preferred securities are accounted for as minority interests. SMFG 2007 79 20. Capital Stock Capital stock consists of common stock and preferred stock. Common stock and preferred stock at March 31, 2007 and 2006 were as follows: Number of shares 2007 2006 Issued March 31 7,424,172.77 Common stock.......................................................................................... 35,000 Preferred stock (Type 1)*2......................................................................... 100,000 Preferred stock (Type 2)*2......................................................................... 695,000 Preferred stock (Type 3)*2......................................................................... 50,100 Preferred stock (Type 4)............................................................................ — Preferred stock (Type 5)............................................................................ 70,001 Preferred stock (Type 6) ............................................................................ 8,374,273.77 Total......................................................................................................... *1 Partial amendment of the Articles of Incorporation was approved at the annual ordinary general meeting of shareholders held on June 28, 2007 and the amended Articles stipulate Authorized 15,000,000 35,000 100,000 695,000 135,000 250,000 300,000 16,515,000 Authorized*1 15,000,000 35,000 100,000 695,000 135,000 250,000 300,000 16,515,000 — — — 50,100 — 70,001 7,853,754.77 Issued 7,733,653.77 that the total number of authorized shares is 15,684,101, which consists of the types and the number of authorized shares as follows: Common stock Preferred stock (Type 4) Preferred stock (Type 5) Preferred stock (Type 6) Preferred stock (Type 7) Preferred stock (Type 8) Preferred stock (Type 9) 15,000,000 shares 50,100 shares 167,000 shares 70,001 shares 167,000 shares 115,000 shares 115,000 shares *2 See Note 28. All of the preferred stock is noncumulative and nonparticipating for dividend payments, and shareholders of the preferred stock are not entitled to vote at a general meeting of shareholders except when the proposal to pay the prescribed dividends to shareholders is not sub- mitted to the general meeting of shareholders or is rejected at the general meeting of shareholders. In the event that SMFG pays dividends, SMFG shall pay to holders of shares of its preferred stock, in preference to the holders of its com- mon stock, cash dividends in the amounts as described below. If pre- ferred interim dividends stipulated in the Articles of Incorporation of SMFG were paid during the relevant fiscal year, the amount of such preferred interim dividends shall be subtracted from such amount of annual preferred dividends. Preferred stock (1st to 12th series Type 4) bear an annual noncumulative dividend of ¥135,000 per share and, in the event SMFG pays an interim dividend, holders are entitled to receive ¥67,500 in preference to common shareholders. Preferred stock (1st series Type 6) bear an annual noncumulative dividend of ¥88,500 per share and, in the event SMFG pays an interim dividend, holders are entitled to receive ¥44,250 in prefer- ence to common shareholders. Holders of preferred stock are not enti- tled to any further dividends in excess of the amount as described above. In the event of SMFG’s voluntary or involuntary liquidation, hold- themselves and in preference over shares of its common stock, to receive out of SMFG’s residual assets upon liquidation a distribution of ¥3,000,000 per share in the case of Type 4 and Type 6 preferred stock. Holders of preferred stock are not entitled to any further divi- dends or other participation or distribution of SMFG’s residual assets upon SMFG’s liquidation. SMFG may, subject to the requirements provided in the Company Law, purchase any shares of the preferred stock then outstanding at any time and retire such preferred stock out of distributable amounts of SMFG. SMFG may also, subject to the requirements provided in the Company Law, redeem all or some of preferred stock (1st series Type 6) out of distributable amounts of SMFG at any time on and after March 31, 2011 at a price of ¥3,000,000 per share. Preferred stock (1st to 12th series Type 4) are convertible at any time through February 7, 2028. Such preferred stock is convertible at a conversion price, which is ¥318,800 as of March 31, 2007, subject to anti-dilution adjustment, and to downward reset if the market price of SMFG’s common stock at the time of conversion is less than the then-applicable conversion price. The reset is subject to a floor price, which is ¥105,100 as of March 31, 2007 and is subject to anti- dilution adjustment. Preferred stock (Type 4) outstanding on the last day of the applicable conversion period will be mandatorily converted into shares of its common stock on the immediately following day. ers of its preferred stock will be entitled, equally in rank as among Preferred stock (Type 6) is non-convertible. 80 SMFG 2007 Millions of yen 2007 2006 Millions of U.S. dollars 2007 21. Fees and Commissions Fees and commissions for the years ended March 31, 2007 and 2006 consisted of the following: Year ended March 31 Fees and commissions (income): Deposits and loans .......................................................................................... Remittances and transfers ............................................................................... Securities-related business .............................................................................. Agency ........................................................................................................... Safe deposits ................................................................................................... Guarantees ..................................................................................................... Credit card business........................................................................................ Investment trusts............................................................................................ Other ............................................................................................................. Fees and commissions (expenses): Remittances and transfers ............................................................................... Other ............................................................................................................. ¥ 65,698 132,836 48,650 16,581 7,322 45,961 117,197 77,971 193,778 ¥705,998 ¥ 27,200 69,612 ¥ 96,812 ¥ 54,698 131,526 64,773 18,929 7,384 41,445 108,643 69,481 207,046 ¥703,928 ¥ 25,868 58,468 ¥ 84,336 22. Trading Income Trading income for the years ended March 31, 2007 and 2006 consisted of the following: Year ended March 31 Trading profits: Gains on trading securities ............................................................................. Gains on securities related to trading transactions........................................... Gains on trading-related financial derivatives ................................................. Other ............................................................................................................. Trading losses: Losses on securities related to trading transactions .......................................... Millions of yen 2007 2006 ¥ 15,109 — 109,208 3,244 ¥127,561 ¥ ¥ 1,936 1,936 ¥12,880 1,229 18,599 97 ¥32,807 — — 23. Other Operating Income Other operating income for the years ended March 31, 2007 and 2006 consisted of the following: Year ended March 31 Gains on sale of bonds ......................................................................................... Gains on redemption of bonds ............................................................................. Lease-related income............................................................................................ Gains on foreign exchange transactions................................................................ Other .................................................................................................................. Millions of yen 2007 ¥ 28,180 1,119 744,881 56,800 172,649 ¥1,003,632 2006 ¥ 51,003 90 716,846 203,929 172,278 ¥1,144,147 $ 556 1,125 412 141 62 389 993 660 1,641 $5,979 $ 230 590 $ 820 Millions of U.S. dollars 2007 $ 128 — 925 27 $1,080 $ $ 16 16 Millions of U.S. dollars 2007 $ 239 9 6,308 481 1,462 $8,499 SMFG 2007 81 24. Other Income Other income for the years ended March 31, 2007 and 2006 consisted of the following: Year ended March 31 Gains on sale of stocks and other securities .......................................................... Gains on money held in trust............................................................................... Equity in earnings of affiliates ............................................................................. Gains on disposal of fixed assets........................................................................... Gains on disposal of premises and equipment ...................................................... Collection of written-off claims............................................................................ Gains on return of securities from retirement benefits trust ................................. Gains on sale of a subsidiary’s shares and change in equity of the subsidiary......... Other .................................................................................................................. Millions of yen 2007 ¥ 62,793 0 — 4,730 — 1,236 36,330 4,226 18,700 ¥128,017 2006 ¥ 93,433 39 31,887 — 5,794 31,584 — 60,574 27,660 ¥250,973 25. Other Operating Expenses Other operating expenses for the years ended March 31, 2007 and 2006 consisted of the following: Year ended March 31 Losses on sale of bonds ......................................................................................... Losses on redemption of bonds............................................................................. Losses on devaluation of bonds............................................................................. Bond issuance costs.............................................................................................. Lease-related expenses.......................................................................................... Losses on financial derivatives .............................................................................. Other .................................................................................................................. Millions of yen 2007 ¥ 139,302 3,534 — 799 674,662 22,809 163,262 ¥1,004,370 2006 ¥ 66,483 195 50 760 650,132 5,619 153,395 ¥876,635 26. Other Expenses Other expenses for the years ended March 31, 2007 and 2006 consisted of the following: Millions of yen Year ended March 31 Write-off of loans ................................................................................................ Losses on sale of stocks and other securities .......................................................... Losses on devaluation of stocks and other securities.............................................. Losses on sale of delinquent loans......................................................................... Equity in losses of affiliates.................................................................................. Losses on disposal of fixed assets .......................................................................... Losses on disposal of premises and equipment...................................................... Losses on impairment of fixed assets* .................................................................. Provision for reserve for contingent liabilities from securities transactions ........... Other .................................................................................................................. *Losses on impairment of fixed assets consisted of the following: 2007 ¥ 81,415 1,499 16,562 39,302 104,170 7,798 — 30,548 — 33,876 ¥315,175 2006 ¥ 69,355 13,968 32,345 100,666 — — 5,242 12,303 47 46,484 ¥280,414 Millions of U.S. dollars 2007 $ 532 0 — 40 — 10 308 36 158 $1,084 Millions of U.S. dollars 2007 $1,180 30 — 7 5,713 193 1,382 $8,505 Millions of U.S. dollars 2007 $ 689 13 140 333 882 66 — 259 — 287 $2,669 Year ended March 31 Area Purpose of use Type Tokyo metropolitan area ....................................... Branches (2 branches) Idle assets (32 items) Land and premises etc. Kinki area ............................................................. Branches (19 branches) Land and premises etc. Other .................................................................... Idle assets (22 items) Idle assets (18 items) Land and premises etc. Millions of yen 2007 ¥25,799 1,782 839 443 1,683 2006 ¥ — 5,277 4,668 2,022 334 Millions of U.S. dollars 2007 $219 15 7 4 14 A consolidated subsidiary, SMBC, continuously manages every branch and determines its income and expenses. SMBC considers each branch as the smallest unit of asset group for recognition and measurement of impairment loss. Fixed assets (such as corporate headquarters facilities, training institutes, business and system centers, and health and recreational facilities) which do not have identifiable cash flows are grouped with other assets. As for idle assets, impairment loss on each asset is measured individually. At other consolidated subsidiaries, a branch is gen- erally considered as the smallest grouping unit. 82 SMFG 2007 In case investments in idle assets and branches (only idle assets in the case of SMBC) are not expected to be recovered, SMBC and other con- solidated subsidiaries reduce the book values to their recoverable amounts and recognize the relevant losses. Recoverable amounts are calculated using net realizable value which is based on appraisal value in accordance with the Real Estate Appraisal Standard less the expected sale costs. 27. Income Taxes (1) Significant components of deferred tax assets and liabilities at March 31, 2007 and 2006 were as follows: March 31 Deferred tax assets: Millions of yen 2007 2006 Net operating loss carryforwards ........................................................... Write-off of securities ........................................................................... Reserve for possible loan losses .............................................................. Write-off of loans.................................................................................. Reserve for employee retirement benefits............................................... Gain or loss on deferred hedges ............................................................. Depreciation ......................................................................................... Other .................................................................................................... Subtotal ................................................................................................ Valuation allowance .............................................................................. Total deferred tax assets ........................................................................ Deferred tax liabilities: Net unrealized gains on other securities ................................................ Leveraged lease...................................................................................... Gains on securities contributed to employee retirement benefits trust ... Securities returned from employee retirement benefits trust .................. Undistributed earnings of subsidiaries................................................... Other .................................................................................................... Total deferred tax liabilities .................................................................. Net deferred tax assets .............................................................................. ¥1,170,595 284,084 191,150 101,611 75,582 60,247 9,256 120,304 2,012,833 (457,174) 1,555,659 (569,723) (60,724) (42,408) (20,312) (10,600) (15,619) (719,388) ¥ 836,270 ¥1,190,699 301,260 374,368 170,249 91,208 — 8,984 92,013 2,228,784 (533,411) 1,695,373 (560,800) (56,423) (52,329) — (11,223) (12,470) (693,247) ¥1,002,125 Millions of U.S. dollars 2007 $ 9,913 2,406 1,619 860 640 510 78 1,019 17,045 (3,871) 13,174 (4,825) (514) (359) (172) (90) (132) (6,092) $ 7,082 (2) SMFG and its domestic consolidated subsidiaries are subject to Japanese national and local income taxes, which, in the aggregate, resulted in an effective statutory tax rate of approximately 40.69% for the years ended March 31, 2007 and 2006. A reconciliation of the effective income tax rate reflected in the accompanying consolidated statements of income to the statutory tax rate for the years ended March 31, 2007 and 2006 was as follows: Statutory tax rate.............................................................................................................................. Valuation allowance ................................................................................................................... Dividends exempted for income tax purposes ............................................................................. Difference in the effective statutory tax rate between SMFG and consolidated overseas subsidiaries ...................................................................................... Equity in losses of affiliates ........................................................................................................ Other......................................................................................................................................... Effective income tax rate .................................................................................................................. 2007 40.69% (6.94) — — 5.25 (1.00) 38.00% 2006 40.69% (8.53) (2.45) (2.15) — 0.88 28.44% SMFG 2007 83 28. Changes in Net Assets (1) Type and number of shares issued and treasury shares are as follows: Shares issued Common stock .......................................................................... Preferred stock (Type 1) ............................................................ Preferred stock (Type 2) ............................................................ Preferred stock (Type 3) ............................................................ Preferred stock (1st series Type 4) ............................................. Preferred stock (2nd series Type 4) ............................................ Preferred stock (3rd series Type 4)............................................. Preferred stock (4th series Type 4)............................................. Preferred stock (5th series Type 4)............................................. Preferred stock (6th series Type 4)............................................. Preferred stock (7th series Type 4)............................................. Preferred stock (8th series Type 4)............................................. Preferred stock (9th series Type 4)............................................. Preferred stock (10th series Type 4)........................................... Preferred stock (11th series Type 4)........................................... Preferred stock (12th series Type 4)........................................... Preferred stock (1st series Type 6) ............................................. Total.................................................................................... Treasury shares March 31, 2006 7,424,172.77 35,000 100,000 695,000 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 70,001 8,374,273.77 Number of shares Increase Decrease March 31, 2007 309,481*1 — — — — — — — — — — — — — — — — 309,481 35,000*2 100,000*3 695,000*4 — 7,733,653.77 — — — 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 70,001 7,853,754.77 — — — — — — — — — — — — — 830,000 Common stock .......................................................................... Preferred stock (Type 1) ............................................................ Preferred stock (Type 2) ............................................................ Preferred stock (Type 3) ............................................................ Total.................................................................................... 6,307.15 — — — 6,307.15 170,936.41*5 35,000*2 100,000*3 695,000*4 8,612.61*5 35,000*2 100,000*3 695,000*4 1,000,936.41 838,612.61 168,630.95 — — — 168,630.95 *1 Increase in number of common shares issued: • 249,015 shares due to issuance of new shares related to the share exchange with SMBC Friend Securities on September 1, 2006 • 60,466 shares due to exercising of rights to request acquisition of common shares with respect to preferred stock (Type 3) on September 29, 2006 *2 Increase in number of treasury shares of preferred stock (Type 1): • 35,000 shares due to acquisition of own shares on May 17, 2006 pursuant to the resolution of the ordinary general meeting of shareholders held on June 29, 2005 Decrease in number of shares issued and treasury shares of preferred stock (Type 1): • 35,000 shares due to retirement of treasury shares on May 17, 2006 *3 Increase in number of treasury shares of preferred stock (Type 2): • 100,000 shares due to acquisition of own shares on May 17 and September 6, 2006 pursuant to the resolution of the ordinary general meetings of shareholders held on June 29, 2005 and June 29, 2006 Decrease in number of shares issued and treasury shares of preferred stock (Type 2): • 100,000 shares due to retirement of treasury shares on May 17 and September 6, 2006 *4 Increase in number of treasury shares of preferred stock (Type 3): • 645,000 shares due to acquisition of own shares on September 29 and October 11, 2006 pursuant to the resolution of the ordinary general meeting of shareholders held on June 29, 2006 • 50,000 shares due to acquisition of own shares on September 29, 2006 as a result of exercising of rights to request acquisition of common shares Decrease in number of shares issued and treasury shares of preferred stock (Type 3): • 695,000 shares due to retirement of treasury shares on September 29 and October 11, 2006 *5 Increase in number of treasury common shares: • 60,466 shares due to acquisition of own shares on October 17, 2006 pursuant to the resolution of the ordinary general meeting of shareholders held on June 29, 2006 • 1,265.41 shares due to purchase of fractional shares • 109,205 shares owned by consolidated subsidiaries and affiliates in connection with the share exchange with SMBC Friend Securities Decrease in number of treasury common shares: • 182.61 shares due to sale of fractional shares and delivery of shares in connection with exercising of stock options • 8,430 shares due to sale of shares of SMFG’s common stock owned by subsidiaries and affiliates 84 SMFG 2007 (2) Information on stock acquisition rights is as follows: Detail of stock acquisition rights Stock options Type of shares — March 31, 2006 — Number of shares Increase — Decrease — March 31, 2007 — Millions of yen March 31, 2007 ¥ — Millions of U.S. dollars March 31, 2007 $ — — — — — — — 14 ¥ 14 0 $ 0 SMFG ............................ Consolidated subsidiaries .................. Total.............................. Aggregate amount Cash dividends (3) Information on dividends is as follows: (a) Dividends paid in the fiscal year ended March 31, 2007 Type of shares Common stock..................................................................... Preferred stock (Type 1) ....................................................... Preferred stock (Type 2) ....................................................... Preferred stock (Type 3) ....................................................... Preferred stock (1st series Type 4) ........................................ Preferred stock (2nd series Type 4)....................................... Preferred stock (3rd series Type 4)........................................ Preferred stock (4th series Type 4)........................................ Preferred stock (5th series Type 4)........................................ Preferred stock (6th series Type 4)........................................ Preferred stock (7th series Type 4)........................................ Preferred stock (8th series Type 4)........................................ Preferred stock (9th series Type 4)........................................ Preferred stock (10th series Type 4)...................................... Preferred stock (11th series Type 4)...................................... Preferred stock (12th series Type 4)...................................... Preferred stock (1st series Type 6) ........................................ of dividends ¥22,253 367 2,850 9,521 563 563 563 563 563 563 563 563 563 563 563 563 6,195 (Millions of yen, except per share amount) per share Record date ¥ 3,000 March 31, 2006 10,500 March 31, 2006 28,500 March 31, 2006 13,700 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 135,000 March 31, 2006 88,500 March 31, 2006 Effective date June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 June 29, 2006 Date of resolution: Ordinary general meeting of shareholders held on June 29, 2006 (b) Dividends to be paid in the fiscal year ending March 31, 2008 (Millions of yen, except per share amount) Type of shares Common stock ............................................. Preferred stock (1st series Type 4) ................ Preferred stock (2nd series Type 4) ............... Preferred stock (3rd series Type 4)................ Preferred stock (4th series Type 4)................ Preferred stock (5th series Type 4)................ Preferred stock (6th series Type 4)................ Preferred stock (7th series Type 4)................ Preferred stock (8th series Type 4)................ Preferred stock (9th series Type 4)................ Preferred stock (10th series Type 4).............. Preferred stock (11th series Type 4).............. Preferred stock (12th series Type 4).............. Preferred stock (1st series Type 6) ................ Aggregate amount of dividends ¥53,660 563 563 563 563 563 563 563 563 563 563 563 563 6,195 Source of dividends Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Retained earnings Cash dividends per share Record date ¥ 7,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 135,000 March 31, 2007 88,500 March 31, 2007 Effective date June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 June 28, 2007 Date of resolution: Ordinary general meeting of shareholders held on June 28, 2007 SMFG 2007 85 29. Employee Retirement Benefits (1) Outline of employee retirement benefits Consolidated subsidiaries in Japan have contributory funded defined benefit pension plans such as employee pension plans, qualified pension plans and lump-sum severance indemnity plans. Some domestic consolidated subsidiaries have general type of employee pension plans. They may grant additional benefits in cases where certain requirements are met when employees retire. Consolidated subsidiaries in Japan adopt defined-contribution pension plan. SMBC and some consolidated subsidiaries in Japan con- tributed some of their marketable equity securities to employee retirement benefit trusts. (2) Projected benefit obligation March 31 Projected benefit obligation Plan assets Unfunded projected benefit obligation Unrecognized net actuarial gain or loss Unrecognized prior service cost Net amount recorded on the consolidated balance sheet (A) .................................. (B) .................................. (C)=(A)+(B) .................... (D) .................................. (E)................................... Millions of yen 2007 ¥ (910,139) 1,186,060 275,921 (83,905) (48,257) 2006 ¥ (909,802) 1,236,535 326,733 (126,816) (59,727) Millions of U.S. dollars 2007 $ (7,707) 10,044 2,337 (711) (409) (F)=(C)+(D)+(E) .............. (G) .................................. (F)–(G)............................ 143,757 178,182 (34,424) Prepaid pension cost Reserve for employee retirement benefits (a) On January 26, 2004, SMBC received the approval from the Minister of Health, Labor and Welfare for exemption from future retirement benefit obligations with respect to the entrusted portion of the employee pension fund, in accordance with the implementation of the “Defined benefit enterprise pension plan law.” On September 1, 2005, SMBC also received the approval from the Minister of Health, Labor and Welfare for exemption from past retirement benefit obligations with respect to the entrusted portion, and adopted defined benefit pen- sion plan. (b) Some consolidated subsidiaries adopt the simple method in calculating projected benefit obligation. (c) Plan assets related to the general type of welfare pension plan at March 31, 2007 and 2006, amounted to ¥19,648 million ($166 million) and ¥18,701 million, respectively, and were not included in the “Plan assets” shown above. ¥ ¥ 1,217 1,509 $ (292) 140,189 176,976 (36,786) (3) Pension expenses Year ended March 31 Service cost ............................................................................................... Interest cost on projected benefit obligation.............................................. Expected return on plan assets .................................................................. Amortization of unrecognized net actuarial gain or loss............................. Amortization of unrecognized prior service cost.......................................... Other (nonrecurring additional retirement allowance paid and other)........ Pension expenses....................................................................................... Gains on return of employee retirement benefits trust............................... Total......................................................................................................... Millions of yen 2007 ¥ 20,082 22,325 (30,184) 3,305 (11,175) 3,254 ¥ 7,607 (36,330) ¥(28,722) 2006 ¥20,600 22,002 (24,416) 23,343 (9,374) 3,263 ¥35,419 — ¥35,419 Millions of U.S. dollars 2007 $ 170 189 (256) 28 (95) 28 $ 64 (307) $(243) Note: Pension expenses of consolidated subsidiaries which adopt simple method are included in “Service cost.” (4) Assumptions The principal assumptions used in determining benefit obligation and pension expenses at or for the years ended March 31, 2007 and 2006 were as follows: Year ended March 31 Discount rate .................................................................................... Expected rate of return on plan assets................................................ Allocation of estimated amount of retirement benefits ...................... Period to amortize unrecognized prior service cost ............................ Period to amortize unrecognized net actuarial gain or loss................. 2007 2006 1.4% to 2.5% 0% to 4.5% Allocated to each period by the straight-line method Mainly 9 years (using the straight-line method within the employees’ average remaining service period at incurrence) Mainly 9 years (using the straight-line method within the employees’ average remaining service period, commencing from the next fiscal year of incurrence) 1.4% to 2.5% 0% to 4.0% Allocated to each period by the straight-line method Mainly 10 years (using the straight-line method within the employees’ average remaining service period at incurrence) Mainly 10 years (using the straight-line method within the employees’ average remaining service period, commencing from the next fiscal year of incurrence) 86 SMFG 2007 30. Lease Transactions (1) Financing leases A summary of assumed amounts of acquisition cost, accumulated depreciation and net book value for financing leases without transfer of ownership at March 31, 2007 and 2006 was as follows: (a) Lessee side Millions of yen Millions of U.S. dollars 2007 2006 Acquisition Accumulated Net book Acquisition Accumulated Net book Acquisition Accumulated Net book 2007 March 31 cost depreciation value cost depreciation value Equipment .............. Other ...................... Total ....................... ¥11,843 721 ¥12,564 ¥5,188 423 ¥5,612 ¥6,654 298 ¥6,952 ¥7,464 313 ¥7,778 ¥3,146 193 ¥3,339 ¥4,317 120 ¥4,438 cost $100 6 $106 depreciation value $44 3 $47 $56 3 $59 Future minimum lease payments excluding interests at March 31, 2007 and 2006 were as follows: March 31 Due within one year.................................................................................. Due after one year ..................................................................................... Millions of yen 2007 ¥3,006 4,205 ¥7,212 2006 ¥1,653 2,888 ¥4,542 Millions of U.S. dollars 2007 $25 36 $61 Total lease expenses for the years ended March 31, 2007 and 2006 were ¥3,046 million ($26 million) and ¥1,509 million, respectively. Assumed depreciation for the years ended March 31, 2007 and 2006 amounted to ¥2,690 million ($23 million) and ¥1,383 million, respectively. Assumed depreciation is calculated using the straight-line method over the lease term of the respective assets without salvage values. The difference between the minimum lease payments and the acquisition costs of the lease assets represents interest expenses. The allocation of such interest expenses over the lease term is calculated using the effective interest method. Interest expenses for the years ended March 31, 2007 and 2006 amounted to ¥179 million ($2 million) and ¥141 million, respectively. (b) Lessor side Millions of yen Millions of U.S. dollars 2007 March 31 2006 Acquisition Accumulated Net book Acquisition Accumulated Net book Acquisition Accumulated Net book 2007 cost depreciation value cost depreciation value cost depreciation value Equipment .............. ¥1,812,599 ¥1,186,663 ¥625,936 ¥1,834,771 670,443 Other ...................... Total ....................... ¥2,505,150 ¥1,570,797 ¥934,353 ¥2,505,215 692,551 384,134 308,416 ¥1,173,611 ¥661,159 293,749 ¥1,550,306 ¥954,908 376,694 $15,349 5,865 $21,214 $10,049 3,253 $13,302 $5,300 2,612 $7,912 Future lease payments receivable excluding interests at March 31, 2007 and 2006 were as follows: March 31 Due within one year.................................................................................. Due after one year ..................................................................................... Millions of yen 2007 ¥307,152 629,981 ¥937,133 2006 ¥304,065 667,086 ¥971,151 Millions of U.S. dollars 2007 $2,601 5,335 $7,936 At March 31, 2007 and 2006, future lease payments receivable shown above included subleases of ¥5,057 million ($43 million) and ¥1,963 million (due within one year: ¥2,214 million ($19 million) and ¥707 million) on the lessor side, respectively. The amount on the lessee side was almost the same and was included in the future minimum lease payments shown in (a). Total lease income for the years ended March 31, 2007 and 2006 was ¥403,316 million ($3,415 million) and ¥412,926 million, respectively. Depreciation for the years ended March 31, 2007 and 2006 amounted to ¥324,614 million ($2,749 million) and ¥327,776 million, respectively. Interest income represents the difference between the sum of the lease payments receivable and estimated salvage values, and the acquisition costs of the lease assets. The allocation of such interest income over the lease term is calculated using the effective interest method. Interest income for the years ended March 31, 2007 and 2006 amounted to ¥52,856 million ($448 million) and ¥58,255 million, respectively. (2) Operating leases (a) Lessee side Future minimum lease payments at March 31, 2007 and 2006 were as follows: March 31 Due within one year.................................................................................. Due after one year ..................................................................................... Millions of yen 2007 ¥14,164 55,124 ¥69,288 2006 ¥ 18,089 87,061 ¥105,150 Millions of U.S. dollars 2007 $120 467 $587 SMFG 2007 87 (b) Lessor side Future lease payments receivable at March 31, 2007 and 2006 were as follows: March 31 Due within one year.................................................................................. Due after one year ..................................................................................... Millions of yen 2007 ¥18,861 53,625 ¥72,487 2006 ¥11,703 28,648 ¥40,352 Millions of U.S. dollars 2007 $160 454 $614 Future lease payments receivable at March 31, 2007 and 2006 amounting to ¥47,816 million ($405 million) and ¥56,572 million, respectively, on the lessor side referred to in (1) and (2) above were pledged as collateral for borrowings. 31. Market Value of Securities and Money Held in Trust (1) Securities The amounts shown in the following tables include trading securities and short-term bonds classified as “Trading assets,” negotiable certificates of deposit bought classified as “Deposits with banks,” and beneficiary claims on loan trust classified as “Commercial paper and other debt purchased,” in addition to “Securities” stated in the consolidated balance sheets. (a) Securities classified as trading purposes March 31 2007 Consolidated balance sheet amount .......................................................... Valuation gains (losses) included in the earnings for the fiscal year ........... ¥1,149,952 438 2006 ¥1,088,599 (648) Millions of yen (b) Bonds classified as held-to-maturity with market value March 31 Japanese government bonds.................................. Japanese local government bonds.......................... Japanese corporate bonds ...................................... Other ................................................................... Total .................................................................... March 31 Japanese government bonds.................................. Japanese local government bonds.......................... Japanese corporate bonds ...................................... Other ................................................................... Total .................................................................... March 31 Japanese government bonds.................................. Japanese local government bonds.......................... Japanese corporate bonds ...................................... Other ................................................................... Total .................................................................... Consolidated balance sheet amount ¥ 629,762 97,102 380,142 5,445 ¥1,112,452 Consolidated balance sheet amount ¥ 750,204 96,892 379,614 19,619 ¥1,246,330 Consolidated balance sheet amount $5,333 822 3,219 46 $9,420 Note: Market value is calculated using market prices at the fiscal year-end. Millions of yen 2007 Net unrealized gains (losses) ¥ (8,045) (1,794) (3,406) 180 ¥(13,065) Millions of yen 2006 Net unrealized gains (losses) ¥(19,635) (3,365) (8,053) 274 ¥(30,781) Market value ¥ 621,717 95,307 376,735 5,626 ¥1,099,387 Market value ¥ 730,568 93,527 371,560 19,893 ¥1,215,549 Millions of U.S. dollars 2007 Market value $5,264 807 3,190 48 $9,309 Net unrealized gains (losses) $ (69) (15) (29) 2 $(111) Unrealized gains ¥ 20 — — 180 ¥200 Unrealized gains ¥306 — — 274 ¥580 Unrealized gains $0 — — 2 $2 Millions of U.S. dollars 2007 $9,738 4 Unrealized losses ¥ 8,065 1,794 3,406 — ¥13,266 Unrealized losses ¥19,942 3,365 8,053 — ¥31,361 Unrealized losses $ 69 15 29 — $113 88 SMFG 2007 (c) Other securities with market value March 31 Stocks................................................................... Bonds................................................................... Japanese government bonds............................. Japanese local government bonds..................... Japanese corporate bonds................................. Other ................................................................... Total .................................................................... March 31 Stocks................................................................... Bonds................................................................... Japanese government bonds............................. Japanese local government bonds..................... Japanese corporate bonds................................. Other ................................................................... Total .................................................................... March 31 Stocks................................................................... Bonds................................................................... Japanese government bonds............................. Japanese local government bonds..................... Japanese corporate bonds................................. Other ................................................................... Total .................................................................... Acquisition cost Consolidated balance sheet amount ¥ 1,953,767 ¥ 3,926,414 8,324,140 7,010,306 474,001 839,831 2,763,949 ¥13,189,336 ¥15,014,504 8,481,507 7,150,792 482,555 848,158 2,754,061 Acquisition cost Consolidated balance sheet amount ¥ 1,903,193 ¥ 3,605,884 12,386,646 12,683,880 10,815,889 11,083,609 510,885 525,076 1,059,872 1,075,194 4,162,057 4,194,178 ¥18,781,252 ¥20,154,589 Millions of yen 2007 Net unrealized gains (losses) ¥1,972,647 (157,367) (140,485) (8,554) (8,327) 9,888 ¥1,825,168 Millions of yen 2006 Net unrealized gains (losses) ¥1,702,690 (297,233) (267,720) (14,191) (15,321) (32,120) ¥1,373,337 Unrealized gains ¥1,987,337 1,805 1,182 119 503 42,977 ¥2,032,120 Unrealized gains ¥1,722,129 988 173 282 532 48,052 ¥1,771,170 Millions of U.S. dollars 2007 Acquisition cost $ 16,545 71,822 60,554 4,086 7,182 23,322 $111,689 Consolidated balance sheet amount $ 33,250 70,489 59,364 4,014 7,111 23,406 $127,145 Net unrealized gains (losses) $16,705 (1,333) (1,190) (72) (71) 84 $15,456 Unrealized gains $16,829 15 10 1 4 364 $17,208 Unrealized losses ¥ 14,689 159,173 141,668 8,674 8,830 33,089 ¥206,952 Unrealized losses ¥ 19,438 298,222 267,894 14,473 15,854 80,172 ¥397,833 Unrealized losses $ 124 1,348 1,200 73 75 280 $1,752 Notes: 1. Net unrealized gains at March 31, 2006 included losses of ¥3,193 million that were recognized in the fiscal year’s earnings by applying fair value hedge accounting. 2. Consolidated balance sheet amount is calculated as follows: Stocks Bonds and other Market prices at the fiscal year-end Average market prices during one month before the fiscal year-end 3. Other securities with market value are considered as impaired if the market value declines materially below the acquisition cost and such decline is not considered as recoverable. The market value is recognized as the consolidated balance sheet amount and the amount of write-down is accounted for as valuation loss for the fiscal year. Valuation losses for the fiscal years ended March 31, 2007 and 2006 were ¥7,296 million ($62 million) and ¥97 million, respectively. The rule for determin- ing “material decline” is as follows and is based on the classification of issuing company under self-assessment of assets. Bankrupt/Effectively bankrupt/Potentially bankrupt issuers: Issuers requiring caution: Normal issuers: Bankrupt issuers: Issuers that are legally bankrupt or formally declared bankrupt. Effectively bankrupt issuers: Issuers that are not legally bankrupt but regarded as substantially bankrupt. Potentially bankrupt issuers: Issuers that are not bankrupt now, but are perceived to have a high risk of falling into bankruptcy. Issuers requiring caution: Issuers that are identified for close monitoring. Normal issuers: Issuers other than the above four categories of issuers. Market value is lower than acquisition cost. Market value is 30% or more lower than acquisition cost. Market value is 50% or more lower than acquisition cost. (d) Held-to-maturity bonds sold during the years ended March 31, 2007 and 2006 There are no corresponding transactions. (e) Other securities sold during the years ended March 31, 2007 and 2006 Year ended March 31 Millions of yen 2007 2006 Sales amount ............................................................................................ Gains on sales........................................................................................... Losses on sales .......................................................................................... ¥21,543,637 87,911 141,143 ¥33,089,259 138,964 78,609 Millions of U.S. dollars 2007 $182,434 744 1,195 SMFG 2007 89 (f ) Securities with no available market value March 31 Bonds classified as held-to-maturity Millions of yen Consolidated balance sheet amount 2007 2006 Unlisted foreign securities..................................................................... Other .................................................................................................... ¥ 17 5,422 ¥ 269 3,758 Other securities Unlisted stocks (excluding OTC stocks) ................................................ Unlisted bonds...................................................................................... Unlisted foreign securities..................................................................... Other .................................................................................................... 402,141 2,846,521 595,286 476,942 402,747 2,518,691 457,953 309,303 (g) Change of classification of securities There are no corresponding transactions. (h) Redemption schedule of other securities with maturities and held-to-maturity bonds Millions of yen 2007 Millions of U.S. dollars Consolidated balance sheet amount 2007 $ 0 46 3,405 24,105 5,041 4,039 March 31 Bonds ............................................................................................... Japanese government bonds ......................................................... Japanese local government bonds ................................................. Japanese corporate bonds ............................................................. Other................................................................................................ Total................................................................................................. Within 1 year ¥3,564,060 2,824,945 101,824 637,290 665,251 ¥4,229,311 After 1 year through 5 years ¥4,284,559 1,872,346 161,564 2,250,648 495,728 ¥4,780,288 After 5 years through 10 years ¥2,346,081 956,640 307,293 1,082,146 701,134 ¥3,047,215 After 10 years ¥2,082,953 1,986,136 421 96,396 956,785 ¥3,039,739 March 31 Bonds ............................................................................................... Japanese government bonds ......................................................... Japanese local government bonds ................................................. Japanese corporate bonds ............................................................. Other................................................................................................ Total................................................................................................. Within 1 year ¥5,841,530 5,339,631 32,135 469,763 870,175 ¥6,711,706 After 1 year through 5 years ¥4,784,630 2,060,842 252,239 2,471,547 1,564,473 ¥6,349,103 After 5 years through 10 years ¥2,468,673 1,239,560 322,956 906,156 682,146 ¥3,150,820 After 10 years ¥3,037,217 2,926,058 445 110,713 848,570 ¥3,885,788 Millions of yen 2006 March 31 Bonds ............................................................................................... Japanese government bonds ......................................................... Japanese local government bonds ................................................. Japanese corporate bonds ............................................................. Other................................................................................................ Total................................................................................................. Within 1 year $30,181 23,922 862 5,397 5,633 $35,814 Millions of U.S. dollars 2007 After 1 year through 5 years $36,282 15,855 1,368 19,059 4,198 $40,480 After 5 years through 10 years $19,867 8,101 2,602 9,164 5,937 $25,804 After 10 years $17,639 16,819 4 816 8,102 $25,741 (2) Money held in trust (a) Money held in trust classified as trading purposes There are no corresponding transactions. (b) Money held in trust classified as held-to-maturity There are no corresponding transactions. (c) Other money held in trust March 31 Acquisition cost ....................................................................................... Consolidated balance sheet amount .......................................................... Net unrealized gains................................................................................. Unrealized gains ................................................................................... Unrealized losses ................................................................................... Note: Consolidated balance sheet amount is calculated using market prices at the fiscal year-end. 90 SMFG 2007 Millions of yen 2007 ¥2,602 2,924 322 322 — 2006 ¥2,703 2,912 209 209 — Millions of U.S. dollars 2007 $22 25 3 3 — (3) Net unrealized gains on other securities and other money held in trust March 31 Net unrealized gains................................................................................. Other securities..................................................................................... Other money held in trust..................................................................... (–) Deferred tax liabilities ........................................................................ Net unrealized gains on other securities (before following adjustment) ..... (–) Minority interests ............................................................................... (+) SMFG’s interest in net unrealized gains on valuation of other securities held by affiliates accounted for by the equity method ........ Net unrealized gains on other securities.................................................... Millions of yen 2007 ¥1,825,564 1,825,242 322 567,845 1,257,719 8,589 13,004 ¥1,262,135 2006 ¥1,376,785 1,376,576 209 559,501 817,283 8,343 10,986 ¥ 819,927 Millions of U.S. dollars 2007 $15,459 15,456 3 4,808 10,651 73 110 $10,688 Notes: 1. Net unrealized gains on other securities at March 31, 2006 included losses of ¥3,193 million that were recognized in the fiscal year’s earnings by applying fair value hedge accounting. 2. Net unrealized gains include foreign currency translation adjustments on nonmarketable securities denominated in foreign currency. 32. Derivative Transactions Interest rate derivatives (1) March 31 Transactions listed on exchange Interest rate futures: Millions of yen 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥ 60,107,669 58,921,496 ¥ 3,490,131 3,573,504 ¥ 4,557 (3,229) ¥ 4,557 (3,229) Interest rate options: Sold.......................................................................................................... Bought..................................................................................................... 118,090 — — — (20) — (20) — Over-the-counter transactions Forward rate agreements: Sold.......................................................................................................... Bought..................................................................................................... Interest rate swaps: ....................................................................................... Receivable fixed rate/payable floating rate ............................................... Receivable floating rate/payable fixed rate ............................................... Receivable floating rate/payable floating rate .......................................... 400,000 11,162,242 445,985,618 213,209,584 212,837,074 19,815,084 — 125,008 333,381,100 162,321,475 156,710,751 14,229,818 Interest rate swaptions: Sold.......................................................................................................... Bought..................................................................................................... 3,163,737 3,380,799 1,550,186 2,002,072 Caps: Sold.......................................................................................................... Bought..................................................................................................... 21,500,368 12,022,208 14,937,062 8,260,827 Floors: Sold ......................................................................................................... Bought..................................................................................................... Other: Sold.......................................................................................................... Bought..................................................................................................... Total ............................................................................................................. 842,962 3,569,523 1,950,131 4,049,334 / 709,538 2,042,491 1,368,826 2,440,410 / 278 (35) 57,891 (292,629) 342,402 13,821 (40,755) 61,695 (27,574) 16,947 (2,931) 1,342 (11,465) 27,040 ¥ 83,740 278 (35) 57,891 (292,629) 342,402 13,821 (40,755) 61,695 (27,574) 16,947 (2,931) 1,342 (11,465) 27,040 ¥ 83,740 SMFG 2007 91 March 31 Transactions listed on exchange Interest rate futures: Millions of yen 2006 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥ 49,280,626 50,392,316 ¥ 2,201,562 2,231,955 ¥ 60,069 (64,209) ¥ 60,069 (64,209) Interest rate options: Sold.......................................................................................................... Bought..................................................................................................... 176,220 2,702,918 — 2,526,698 (178) 691 (178) 691 Over-the-counter transactions Forward rate agreements: Sold.......................................................................................................... Bought ................................................................................................... Interest rate swaps: ....................................................................................... Receivable fixed rate/payable floating rate ............................................... Receivable floating rate/payable fixed rate ............................................... Receivable floating rate/payable floating rate .......................................... Interest rate swaptions: Sold.......................................................................................................... Bought..................................................................................................... Caps: Sold.......................................................................................................... Bought..................................................................................................... Floors: Sold.......................................................................................................... Bought..................................................................................................... Other: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 801,161 7,893,630 419,010,536 199,965,277 199,621,924 19,271,520 2,088,827 2,237,396 13,530,699 7,730,947 413,170 211,275 717,241 2,034,707 / — 216,820 332,474,995 160,275,395 157,996,133 14,070,934 1 (98) 125,464 (1,679,647) 1,789,530 20,004 (45,860) 82,932 (28,931) 16,252 (1,460) 1,661 1,524,826 1,836,727 9,447,218 5,314,256 205,858 124,754 554,895 1,470,629 / 1 (98) 125,464 (1,679,647) 1,789,530 20,004 (45,860) 82,932 (28,931) 16,252 (1,460) 1,661 (5,505) 15,554 ¥ 156,383 (5,505) 15,554 ¥ 156,383 March 31 Transactions listed on exchange Interest rate futures: Millions of U.S. dollars 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold ......................................................................................................... Bought .................................................................................................... $ 508,999 498,954 $ 29,555 30,261 Interest rate options: Sold.......................................................................................................... Bought .................................................................................................... 1,000 — — — Over-the-counter transactions Forward rate agreements: Sold ......................................................................................................... Bought..................................................................................................... Interest rate swaps: ....................................................................................... Receivable fixed rate/payable floating rate ................................................ Receivable floating rate/payable fixed rate ............................................... Receivable floating rate/payable floating rate............................................ Interest rate swaptions: Sold ......................................................................................................... Bought..................................................................................................... Caps: Sold ......................................................................................................... Bought .................................................................................................... Floors: Sold ......................................................................................................... Bought..................................................................................................... Other: Sold ......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 3,387 94,523 3,776,659 1,805,484 1,802,329 167,796 26,791 28,629 182,068 101,805 7,138 30,227 16,514 34,290 / — 1,059 2,823,110 1,374,557 1,327,045 120,500 13,127 16,954 126,489 69,954 6,008 17,296 11,591 20,666 / $ 39 (27) (0) — 2 (0) 490 (2,478) 2,900 117 (345) 522 (234) 144 (25) 11 (97) 229 $ 709 $ 39 (27) (0) — 2 (0) 490 (2,478) 2,900 117 (345) 522 (234) 144 (25) 11 (97) 229 $ 709 Notes: 1. The above transactions are valuated at market value and the valuation gains (losses) are accounted for in the consolidated statements of income. Derivative transactions to which deferred hedge accounting method is applied are not included in the amounts above. Some consolidated overseas subsidiaries account for interest rate derivatives in accordance with local accounting standards. Such transactions are not included in the amounts above. Net unrealized losses at March 31, 2006 amounted to ¥589 million. 2. Market value of transactions listed on exchange is calculated using the closing prices on the Tokyo International Financial Futures Exchange and others. Market value of OTC transactions is calculated using discounted present value and option pricing models. 92 SMFG 2007 (2) Currency derivatives March 31 Over-the-counter transactions Currency swaps ............................................................................................. Currency swaptions: Sold.......................................................................................................... Bought .................................................................................................... Forward foreign exchange ............................................................................. Currency options: Sold ......................................................................................................... Bought..................................................................................................... Total ............................................................................................................. March 31 Over-the-counter transactions Currency swaps ............................................................................................. Currency swaptions: Sold.......................................................................................................... Bought .................................................................................................... Forward foreign exchange ............................................................................. Currency options: Sold ......................................................................................................... Bought..................................................................................................... Total ............................................................................................................. March 31 Over-the-counter transactions Currency swaps ............................................................................................. Currency swaptions: Sold ......................................................................................................... Bought .................................................................................................... Forward foreign exchange ............................................................................. Currency options: Sold ......................................................................................................... Bought .................................................................................................... Total ............................................................................................................. Millions of yen 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) ¥20,642,376 ¥12,660,922 ¥ 42,405 ¥ 55,918 866,633 896,229 61,066,579 4,501,193 4,344,112 / 863,798 890,206 5,056,679 2,381,131 2,195,492 / 3,489 4,146 (104,438) (159,703) 98,237 ¥(115,862) 3,487 4,149 (104,438) (159,703) 98,237 ¥(102,349) Millions of yen 2006 Contract amount Total Over 1 year Market value Valuation gains (losses) ¥20,199,152 ¥12,978,710 ¥ 75,779 ¥ 64,049 1,021,039 1,237,505 46,902,149 3,516,658 3,297,890 / 1,009,291 1,215,027 3,882,673 1,672,181 1,501,779 / (2,495) 12,292 (139,351) (126,859) 71,540 ¥(109,094) (2,502) 12,299 (139,351) (126,859) 71,540 ¥(120,824) Millions of U.S. dollars 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) $174,802 $107,214 $ 359 $ 473 7,339 7,589 517,119 38,117 36,786 / 7,315 7,538 42,821 20,164 18,592 / 29 35 (884) (1,352) 832 $ (981) 29 35 (884) (1,352) 832 $ (867) Notes: 1. The above transactions are valuated at market value and the valuation gains (losses) are accounted for in the consolidated statements of income. The amounts above do not include the following: (a) Derivative transactions to which deferred hedge accounting method is applied; (b) Those that are allotted to financial assets/liabilities denominated in foreign currency and whose market values are already reflected to the consolidated balance sheet; and (c) Those that are allotted to financial assets/liabilities denominated in foreign currency, and the financial assets/liabilities are eliminated in the process of consolidation. Some consolidated overseas subsidiaries account for currency derivatives in accordance with local accounting standards. Such transactions are not included in the amounts above. Net unrealized losses at March 31, 2006 amounted to ¥276 million. 2. Market value is calculated using discounted present value and option pricing models. SMFG 2007 93 (3) Equity derivatives March 31 Transactions listed on exchange Equity price index futures: Millions of yen 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥ 13,146 19,646 ¥ — — Over-the-counter transactions Equity options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 17,000 252,092 / 17,000 105,043 / ¥(150) 403 587 (587) ¥ 252 ¥(150) 403 587 (587) ¥ 252 March 31 Transactions listed on exchange Equity price index futures: Millions of yen 2006 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥20,967 23,459 ¥ — — ¥(1,037) 1,103 ¥(1,037) 1,103 Over-the-counter transactions Equity options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 19,051 21,672 / 19,051 21,672 / 238 (219) 84 ¥ 238 (219) 84 ¥ March 31 Transactions listed on exchange Equity price index futures: Millions of U.S. dollars 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... $ 111 166 Over-the-counter transactions Equity options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 144 2,135 / $ — — 144 890 / $(1) 3 5 (5) $ 2 $(1) 3 5 (5) $ 2 Notes: 1. The above transactions are valuated at market value and the valuation gains (losses) are accounted for in the consolidated statements of income. Derivative transactions to which deferred hedge accounting method is applied are not included in the amounts above. 2. Market value of transactions listed on exchange is calculated using the closing prices on the Tokyo Stock Exchange and others. Market value of OTC transactions is calculated using option pricing models. 94 SMFG 2007 (4) Bond derivatives March 31 Transactions listed on exchange Bond futures: Millions of yen 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥667,769 655,089 ¥ — — ¥1,895 (1,680) ¥1,895 (1,680) Over-the-counter transactions Forward bond agreements: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. — 69,970 / — 65,498 / — 1,575 ¥1,791 — 1,575 ¥1,791 March 31 Transactions listed on exchange Bond futures: Sold.......................................................................................................... Bought..................................................................................................... Bond futures options: Sold.......................................................................................................... Bought..................................................................................................... Over-the-counter transactions Forward bond agreements: Sold.......................................................................................................... Bought..................................................................................................... Bond options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. March 31 Transactions listed on exchange Bond futures: Millions of yen 2006 Contract amount Total Over 1 year Market value Valuation gains (losses) ¥565,847 627,879 4,699 42,880 — 17,038 162,044 349,000 / ¥ — — — 2,937 — 9,517 13,044 — / ¥3,517 (5,063) (88) 122 — 1,614 (540) 1,525 ¥1,088 ¥3,517 (5,063) (88) 122 — 1,614 (540) 1,525 ¥1,088 Millions of U.S. dollars 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... $5,655 5,547 $ — — Over-the-counter transactions Forward bond agreements: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. — 593 / — 555 / $16 (14) — 13 $15 $16 (14) — 13 $15 Notes: 1. The above transactions are valuated at market value and the valuation gains (losses) are accounted for in the consolidated statements of income. Derivative transactions to which deferred hedge accounting method is applied are not included in the amounts above. 2. Market value of transactions listed on exchange is calculated using the closing prices on the Tokyo Stock Exchange and others. Market value of OTC transactions is calculated using discounted present value and option pricing models. SMFG 2007 95 (5) Commodity derivatives March 31 Transactions listed on exchange Commodity futures: Millions of yen 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥ Commodity futures option: Sold.......................................................................................................... Bought..................................................................................................... 237 359 949 949 Over-the-counter transactions Commodity swaps: Receivable fixed price/payable floating price ............................................ Receivable floating price/payable fixed price ............................................ Receivable fixed price/payable fixed price ................................................. Commodity options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 359,881 259,581 17,821 7,624 38,356 / ¥ — — ¥ — — 311,948 209,132 — 7,058 30,957 / (3) 6 (43) 43 (69,212) 157,000 29 (945) 6,304 ¥ 93,180 ¥ (3) 6 (43) 43 (69,212) 157,000 29 (945) 6,304 ¥ 93,180 March 31 Over-the-counter transactions Commodity swaps: Millions of yen 2006 Contract amount Total Over 1 year Market value Valuation gains (losses) Receivable fixed price/payable floating price ............................................ Receivable floating price/payable fixed price ............................................ ¥211,239 202,635 ¥180,091 168,747 Commodity options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 9,924 8,921 / 7,454 7,135 / ¥(136,629) 153,389 (8,056) 7,875 ¥ 16,578 ¥(136,629) 153,389 (8,056) 7,875 ¥ 16,578 March 31 Transactions listed on exchange Commodity futures: Millions of U.S. dollars 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) $ $ Sold.......................................................................................................... Bought..................................................................................................... $ Commodity futures option: Sold.......................................................................................................... Bought..................................................................................................... 2 3 8 8 Over-the-counter transactions Commodity swaps: Receivable fixed price/payable floating price ............................................ Receivable floating price/payable fixed price ............................................ Receivable fixed price/payable fixed price ................................................. Commodity options: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 3,048 2,198 151 65 325 / — — — 2,642 1,771 — 60 262 / (0) 0 (0) 0 (586) 1,330 0 (8) 53 $ 789 $ (0) 0 (0) 0 (586) 1,330 0 (8) 53 $ 789 Notes: 1. The above transactions are valuated at market value and the valuation gains (losses) are accounted for in the consolidated statements of income. Derivative transactions to which deferred hedge accounting method is applied are not included in the amounts above. 2. Market value of transactions listed on exchange is calculated using the closing prices on the New York Mercantile Exchange and others. Market value of OTC transactions is calculated based on factors such as price of the relevant commodity and contact term. 3. Commodity derivatives are transactions on fuel and metal. 96 SMFG 2007 (6) Credit derivative transactions March 31 Over-the-counter transactions Credit default options: Millions of yen 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥1,322,651 1,514,279 ¥1,295,611 1,509,279 Other: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 40 40 / — — / ¥2,628 (1,816) (3) 3 ¥ 812 ¥2,628 (1,816) (3) 3 ¥ 812 March 31 Over-the-counter transactions Credit default options: Millions of yen 2006 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... ¥301,923 306,790 ¥298,381 298,748 Other: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 754 140 / — — / ¥ 118 1,359 (23) 7 ¥1,462 ¥ 118 1,359 (23) 7 ¥1,462 March 31 Over-the-counter transactions Credit default options: Millions of U.S. dollars 2007 Contract amount Total Over 1 year Market value Valuation gains (losses) Sold.......................................................................................................... Bought..................................................................................................... $11,200 12,823 $10,971 12,781 Other: Sold.......................................................................................................... Bought..................................................................................................... Total.............................................................................................................. 0 0 / — — / $22 (15) (0) 0 $ 7 $22 (15) (0) 0 $ 7 Notes: 1. The above transactions are valuated at market value and the valuation gains (losses) are accounted for in the consolidated statements of income. Derivative transactions to which deferred hedge accounting method is applied are not included in the amounts above. 2. Market value is calculated using discounted present value and option pricing models. 3. “Sold” represents transactions in which the credit risk is accepted; “Bought” represents transactions in which the credit risk is transferred. SMFG 2007 97 33. Stock Options SMFG applied the “Accounting Standard for Share-based Payment” and the related guidance from the fiscal year beginning on April 1, 2006. These accounting standards require companies to recognize compensation expense for stock acquisition rights based on the fair value at the grant date and over the vesting periods for stock acquisition rights newly granted on and after May 1, 2006. Share-based compensation expense of ¥14 million ($0 million) are accounted for as general and administrative expenses in the fiscal year ended March 31, 2007. Outline of stock options and changes are as follows: (1) SMFG (a) Outline of stock options Date of resolution Title and number of grantees ......................................................................... Number of stock options................................................................................ Grant date ..................................................................................................... Condition for vesting ..................................................................................... Requisite service period ................................................................................. Exercise period............................................................................................... June 27, 2002 Directors and employees of SMFG and SMBC: 677 Common shares: 1,620 August 30, 2002 N.A. N.A. June 28, 2004 to June 27, 2012 (b) Stock options granted and changes Number of stock options Date of resolution Before vested Previous fiscal year-end ................................................................................ Granted ....................................................................................................... Forfeited ...................................................................................................... Vested ......................................................................................................... Outstanding ................................................................................................ After vested Previous fiscal year-end ................................................................................ Vested ......................................................................................................... Exercised ..................................................................................................... Forfeited ...................................................................................................... Exercisable................................................................................................... Price information (Yen) Date of resolution Exercise price ................................................................................................. Average exercise price .................................................................................... Fair value at the grant date ............................................................................ June 27, 2002 — — — — — 1,215 — 99 — 1,116 June 27, 2002 ¥ 669,775 1,188,686 — 98 SMFG 2007 (2) A consolidated subsidiary, Kansai Urban Banking Corporation (a) Outline of stock options Date of resolution Title and number of grantees ............................. Directors and Directors and Directors and Directors and Directors and employees 183 Officers not doubling as directors 14 Employees 46 Number of stock options .................................... Common shares Common shares Common shares Common shares Common shares Common shares Common shares June 28, 2001 June 27, 2002 June 27, 2003 June 29, 2004 June 29, 2005 June 29, 2006 June 29, 2006 employees 65 employees 44 employees 174 employees 45 Directors 9 234,000 July 31, 2002 N.A. N.A. 238,000 July 31, 2001 N.A. N.A. 399,000 July 30, 2004 N.A. N.A. June 29, 2003 June 28, 2004 June 28, 2005 June 30, 2006 June 30, 2007 June 30, 2008 June 30, 2008 to June 29, 2014 464,000 July 29, 2005 N.A. N.A. 306,000 July 31, 2003 N.A. N.A. 115,000 July 31, 2006 N.A. N.A. 162,000 July 31, 2006 N.A. N.A. to June 27, 2013 to June 28, 2011 to June 29, 2015 to June 27, 2012 to June 29, 2016 to June 29, 2016 Grant date .......................................................... Condition for vesting.......................................... Requisite service period ...................................... Exercise period ................................................... (b) Stock options granted and changes Number of stock options Date of resolution Before vested Previous fiscal year-end..................................... Granted ............................................................ Forfeited........................................................... Vested .............................................................. Outstanding ..................................................... After vested Previous fiscal year-end..................................... Vested .............................................................. Exercised .......................................................... Forfeited........................................................... Exercisable........................................................ Price information (Yen) Date of resolution Exercise price...................................................... Average exercise price......................................... Fair value at the grant date ................................. June 28, 2001 June 27, 2002 June 27, 2003 June 29, 2004 June 29, 2005 June 29, 2006 June 29, 2006 — — — — — — — — — — — — — — — 220,000 — 46,000 — 174,000 204,000 — 30,000 — 174,000 282,000 — 26,000 — 256,000 399,000 — — 399,000 — — 399,000 36,000 — 363,000 464,000 — — — 464,000 — 162,000 — — 162,000 — 115,000 — — 115,000 — — — — — — — — — — — — — — — June 28, 2001 June 27, 2002 June 27, 2003 June 29, 2004 June 29, 2005 June 29, 2006 June 29, 2006 ¥155 488 — ¥131 489 — ¥179 486 — ¥202 487 — ¥313 — — ¥490 — 138 ¥490 — 138 (c) Valuation technique used for valuating fair value of stock options Stock options granted in the fiscal year ended March 31, 2007 were valuated using the Black-Scholes option-pricing model and the principal parameters were as follows: Date of resolution Expected volatility *1 .................................................................................... Average expected life *2................................................................................. Expected dividends *3.................................................................................... Risk-free interest rate *4 ................................................................................ June 29, 2006 38.84% 5 years ¥4 per share 1.40% *1 Calculated based on the actual stock prices during the five years from June 2001 to June 2006 *2 The average expected life could not be estimated rationally due to insufficient amount of data. Therefore, it was estimated assuming that the options were exercised at the mid point of the exercise period. *3 The actual dividends on common stock for the fiscal year ended March 31, 2006 *4 Japanese government bond yield corresponding to the average expected life (d) Method of estimating number of stock options vested Only the actual number of forfeited stock options is reflected because it is difficult to rationally estimate the actual number of stock options that will be forfeited in the future. SMFG 2007 99 34. Segment Information (1) Business segment information Year ended March 31 I. Ordinary income (1) External customers ....................... (2) Intersegment ................................ Total ................................................. Ordinary expenses ................................ Ordinary profit .................................... II. Assets, depreciation, losses on impairment of fixed assets and capital expenditure Assets ................................................ Depreciation...................................... Losses on impairment of fixed assets.... Capital expenditure ........................... Year ended March 31 I. Ordinary income (1) External customers ....................... (2) Intersegment ................................ Total ................................................. Ordinary expenses ................................ Ordinary profit .................................... II. Assets, depreciation, losses on impairment of fixed assets and capital expenditure Assets ................................................ Depreciation...................................... Losses on impairment of fixed assets.... Capital expenditure ........................... Year ended March 31 I. Ordinary income (1) External customers ....................... (2) Intersegment ................................ Total ................................................. Ordinary expenses ............................... Ordinary profit ................................... II. Assets, depreciation, losses on impairment of fixed assets and capital expenditure Assets ................................................ Depreciation ..................................... Losses on impairment of fixed assets.... Capital expenditure ........................... Millions of yen 2007 Banking business Leasing business Other business Total Elimination Consolidated ¥ 2,689,086 53,714 2,742,800 1,993,893 748,907 ¥ ¥ 783,119 20,831 803,951 759,103 44,847 ¥ ¥ 429,052 220,369 649,421 609,781 39,640 ¥ ¥ ¥ 3,901,259 294,914 4,196,173 3,362,779 833,394 ¥ ¥ — ¥ (294,914) (294,914) (260,130) (34,784) ¥ 3,901,259 — 3,901,259 3,102,649 798,610 ¥97,525,686 59,908 4,661 216,612 ¥2,241,572 336,712 — 390,455 ¥5,663,614 17,630 25,887 27,565 ¥105,430,874 414,251 30,548 634,633 ¥(4,572,564) 16 — 13 ¥100,858,309 414,268 30,548 634,647 Millions of yen 2006 Banking business Leasing business Other business Total Elimination Consolidated ¥ ¥ 2,485,470 44,864 2,530,334 1,764,055 766,278 ¥ 755,137 18,503 773,640 728,363 45,277 ¥ ¥ 464,529 204,294 668,823 487,692 ¥ 181,130 ¥ ¥ 3,705,136 267,661 3,972,798 2,980,111 992,686 ¥ ¥ — ¥ (267,661) (267,661) (238,529) (29,131) ¥ 3,705,136 — 3,705,136 2,741,582 963,554 ¥103,026,827 62,886 7,435 62,482 ¥2,056,078 337,345 620 384,370 ¥6,083,193 21,274 4,247 22,859 ¥111,166,100 421,505 12,303 469,711 ¥(4,155,524) 13 — 0 ¥107,010,575 421,519 12,303 469,711 Millions of U.S. dollars 2007 Banking business Leasing business Other business Total Elimination Consolidated $ 22,771 455 23,226 16,884 6,342 $ $825,859 507 40 1,834 $ 6,632 176 6,808 6,428 380 $ $18,982 2,852 — 3,306 $ 3,633 1,867 5,500 5,164 336 $ $47,960 149 219 234 $ 33,036 2,498 35,534 28,476 7,058 $ $892,801 3,508 259 5,374 $ $ — (2,498) (2,498) (2,203) (295) $(38,721) 0 — 0 $ 33,036 — 33,036 26,273 $ 6,763 $854,080 3,508 259 5,374 Notes: 1. The business segmentation is classified based on SMFG’s internal administrative purpose. Ordinary income and ordinary profit are presented as counterparts of sales and operating profit of companies in other industries. 2. “Other business” includes securities, credit card, investment banking, loans, venture capital, system development and information processing. 3. Assets in Elimination include unallocated corporate assets of ¥4,012,414 million ($33,978 million) and ¥4,214,877 million at March 31, 2007 and 2006, respec- tively, which mainly consist of investments in subsidiaries and affiliates. 4. Ordinary income represents total income, excluding gains on return of securities from retirement benefits trust, gains on disposal of fixed assets, collection of written-off claims and other extraordinary gains. Ordinary expenses represent total expenses, excluding losses on disposal of fixed assets, losses on impairment of fixed assets and other extraordinary expenses. 5. As mentioned in Note 2. (14), retirement benefits to directors, corporate auditors and other executive officers were formerly expensed when they were paid. However, “Treatment for Auditing of Reserve under Special Taxation Measures Law and Reserve under Special Laws” (JICPA Audit Committee Report No.42, issued on September 21, 1982) was revised and “Treatment for Auditing of Reserve under Special Taxation Measures Law, Reserve under Special Laws and Reserve for Retirement Benefits to Directors and Corporate Auditors” (JICPA Audit and Assurance Practice Committee Report No.42) was announced on April 13, 2007. In accordance with this accounting change, from March 31, 2007, SMFG started recording “reserve for executive retirement benefits” in order to recognize periodic gains (losses) more proper by allocating the estimated retirement benefits to the tenure of the relevant executives. As a result, “Ordinary profit” of “Banking busi- ness,” “Leasing business” and “Other business” for the year ended March 31, 2007 decreased by ¥5,397 million ($46 million), ¥221 million ($2 million) and ¥1,752 million ($15 million), respectively, as compared with the former method. Interim consolidated financial statements for the six months ended September 30, 2006 were accounted for under the former method because this accounting change was announced on April 13, 2007. Accordingly, “Ordinary profit” of “Banking business,” “Leasing business” and “Other business” for the six months were excessively recorded by ¥4,556 million ($38 million), ¥188 million ($2 million) and ¥1,496 million ($13 million), respectively, as compared with the revised method. 6. As mentioned in Note 2. (22), “Accounting Standard for Financial Instruments” (issued by the BAC on January 22, 1999) was revised on August 11, 2006 by ASBJ Statement No.10 “Accounting Standards for Financial Instruments,” and the revised accounting standards were applicable from on and after the fiscal year ending August 11, 2006. SMFG applied the revised accounting standards and bonds were carried at the amounts calculated based on amortized cost (straight-line method) on the consolidated balance sheet. As a result, “Assets” of “Banking business” at March 31, 2007 decreased by ¥2,308 million ($20 million) compared with the for- mer method. SMFG 2007 100 (2) Geographic segment information Year ended March 31 I. Ordinary income Japan The Americas (1) External customers ........ (2) Intersegment................. Total.................................. Ordinary expenses ................ Ordinary profit..................... II. Assets ................................. ¥ 3,238,374 98,720 3,337,094 2,686,461 ¥ 650,633 ¥89,301,196 ¥ 247,208 46,833 294,042 222,992 ¥ 71,049 ¥5,775,716 Europe and Middle East ¥ 203,585 9,974 213,559 177,377 ¥ 36,182 ¥3,190,553 Millions of yen 2007 Asia and Oceania Total Elimination Consolidated ¥ 212,090 59,802 271,892 202,955 ¥ 68,937 ¥4,514,648 ¥ 3,901,259 215,330 4,116,589 3,289,786 ¥ 826,802 ¥102,782,115 ¥ — ¥ 3,901,259 — 3,901,259 3,102,649 ¥ 798,610 ¥(1,923,805) ¥100,858,309 (215,330) (215,330) (187,137) (28,192) ¥ Year ended March 31 I. Ordinary income Japan The Americas Europe Millions of yen 2006 Asia and Oceania Total Elimination Consolidated (1) External customers ........ (2) Intersegment................. Total.................................. Ordinary expenses ................ Ordinary profit..................... II. Assets ................................. ¥ 3,256,730 70,044 3,326,774 2,482,510 ¥ 844,264 ¥97,046,578 ¥ 176,443 41,114 217,558 152,350 ¥ 65,208 ¥5,034,350 ¥ 125,351 2,836 128,188 103,720 ¥ 24,468 ¥2,825,039 ¥ 146,611 36,345 182,956 136,967 ¥ 45,988 ¥3,856,601 ¥ 3,705,136 150,341 3,855,478 2,875,548 ¥ 979,929 ¥108,762,570 ¥ — ¥ 3,705,136 — 3,705,136 2,741,582 ¥ 963,554 ¥(1,751,994) ¥107,010,575 (150,341) (150,341) (133,966) (16,375) ¥ Millions of U.S. dollars 2007 Year ended March 31 I. Ordinary income (1) External customers........ (2) Intersegment ................ Total ................................. Ordinary expenses ................ Ordinary profit..................... II. Assets ................................ Japan The Americas $ 27,423 836 28,259 22,749 $ 5,510 $756,213 $ 2,093 397 2,490 1,888 $ 602 $48,909 Europe and Middle East $ 1,724 84 1,808 1,502 $ 306 $27,018 Asia and Oceania Total Elimination Consolidated $ 1,796 507 2,303 1,719 $ 584 $38,231 $ 33,036 1,824 34,860 27,858 $ 7,002 $870,371 $ — (1,824) (1,824) (1,585) $ (239) $(16,291) $ 33,036 — 33,036 26,273 $ 6,763 $854,080 Notes: 1. The geographic segmentation is classified based on the degrees of the following factors: geographic proximity, similarity of economic activities and relationship of business activities among regions. Ordinary income and ordinary profit are presented as counterparts of sales and operating profit of companies in other industries. 2. The Americas includes the United States, Brazil, Canada and others; Europe and Middle East includes the United Kingdom, Germany, France and others; Asia and Oceania includes Hong Kong, Singapore, Australia and others except Japan. 3. Assets in Elimination include unallocated corporate assets of ¥4,012,414 million ($33,978 million) and ¥4,214,877 million at March 31, 2007 and 2006, respec- tively, which mainly consist of investments in subsidiaries and affiliates. 4. Ordinary income represents total income, excluding gains on return of securities from retirement benefits trust, gains on disposal of fixed assets, collection of written-off claims and other extraordinary gains. Ordinary expenses represent total expenses, excluding losses on disposal of fixed assets, losses on impairment of fixed assets and other extraordinary expenses. 5. As mentioned in Note 2. (14), retirement benefits to directors, corporate auditors and other executive officers were formerly expensed when they were paid. However, “Treatment for Auditing of Reserve under Special Taxation Measures Law and Reserve under Special Laws” (JICPA Audit Committee Report No.42, issued on September 21, 1982) was revised and “Treatment for Auditing of Reserve under Special Taxation Measures Law, Reserve under Special Laws and Reserve for Retirement Benefits to Directors and Corporate Auditors” (JICPA Audit and Assurance Practice Committee Report No.42) was announced on April 13, 2007. In accordance with this accounting change, from March 31, 2007, SMFG started recording “reserve for executive retirement benefits” in order to recognize periodic gains (losses) more proper by allocating the estimated retirement benefits to the tenure of the relevant executives. As a result, “Ordinary profit” of “Japan” for the year ended March 31, 2007 decreased by ¥7,371 million ($62 million) as compared with the former method. Interim consolidated financial statements for the six months ended September 30, 2006 were accounted for under the former method because this accounting change was announced on April 13, 2007. Accordingly, “Ordinary profit” of “Japan” for the six months were excessively recorded by ¥6,241 million ($53 million) as compared with the revised method. 6. As mentioned in Note 2. (22), “Accounting Standard for Financial Instruments” (issued by the BAC on January 22, 1999) was revised on August 11, 2006 by ASBJ Statement No.10 “Accounting Standards for Financial Instruments,” and the revised accounting standards were applicable from on and after the fiscal year ending August 11, 2006. SMFG applied the revised accounting standards and bonds were carried at the amounts calculated based on amortized cost (straight-line method) on the consolidated balance sheet. As a result, “Assets” of “Japan” and “The Americas” at March 31, 2007 decreased by ¥2,266 million ($19million) and ¥41 mil- lion ($0 million), respectively, compared with the former method. (3) Ordinary income from overseas operations Year ended March 31 Consolidated ordinary income from overseas operations (A) ...................... Consolidated ordinary income (B)............................................................. (A) / (B).................................................................................................... Millions of yen 2007 ¥ 662,884 3,901,259 2006 ¥ 448,406 3,705,136 Millions of U.S. dollars 2007 $ 5,613 33,036 17.0% 12.1% 17.0% Notes: 1. Consolidated ordinary income from overseas operations is presented as counterpart of overseas sales of companies in other industries. 2. The above table shows ordinary income from transactions of overseas branches of domestic consolidated banking subsidiaries and transactions of overseas consoli- dated subsidiaries, excluding internal income. These extensive transactions are not categorized by transaction party, and the geographic segment information is not presented because such information is not available. SMFG 2007 101 35. Business Combinations Transactions under common control in the year ended March 31, 2007 (1) Outline of the transactions (a) Name and business of combined entity SMBC Friend Securities Co., Ltd. (“SMBC Friend Securities”) Securities business (b) Form of reorganization Exchange of shares (c) Name of the entity after the reorganization Sumitomo Mitsui Financial Group, Inc. (“SMFG”) (d) Outline and purpose of the transaction In accordance with the stabilization of the Japanese financial system, Japanese households’ portfolios have shown clear signs of a shift from savings to investment, and their investment needs are expected to become further diversified. At the same time, we believe that new types of asset management services will become popular among individual investors who improve their financial knowledge and have an increased interest in portfolio management based on asset allocation concepts. In view of these trends, SMFG will further strengthen cooperation among group companies by making SMBC Friend Securities a wholly-owned subsidiary, establishing a new busi- ness model distinct from the conventional one by combining banking and securities businesses and maximizing synergies between them. With such initiatives, SMFG will try to make every effort to enhance the enterprise value of the whole group. (2) Accounting method SMFG applied the following accounting treatments stipulated by the Accounting Standard for Business Combinations to the con- solidated and nonconsolidated financial statements: “Chapter 3 Accounting Standard for Business Combinations, Article 4 Accounting treatment for the transactions under common control, Paragraph 2 Transactions with minority shareholders.” (3) Additional acquisition of subsidiary’s shares (a) Acquisition cost Common shares ............................... Expenses for acquiring the common shares ........................ Acquisition cost................................ Millions of Millions of yen U.S. dollars $1,875 ¥221,365 160 ¥221,525 1 $1,876 (b) Share exchange ratio, its basis for determination, number of shares delivered and its values (i) Type of shares and share exchange ratio Common shares SMFG 1: SMBC Friend Securities 0.0008 (ii) Basis for determination of share exchange ratio SMFG appointed Goldman Sachs (Japan) Ltd. as its finan- cial advisor and SMBC Friend Securities appointed Merrill Lynch Japan Securities Co., Ltd. as its financial advisor. SMFG and SMBC Friend Securities comprehensively con- sidered numerous factors including results of the analyses provided by their respective financial advisors, and dis- cussed and agreed to the above. (iii) Number of shares delivered and values 249,015 shares ¥221,525 million ($1,876 million) (c) Goodwill, reason for recognizing goodwill, amortization method and amortization term (i) Amount of goodwill ¥99,995 million ($847 million) (ii) Reason for recognizing goodwill SMFG accounted for the difference between the acquisi- tion cost of additional shares of common stock of SMBC Friend Securities, and the decrease in minority interests, as goodwill. (iii) Method and term to amortize goodwill Straight-line method over 20 years 36. Per Share Data March 31 Yen 2007 2006 Net assets per share.............................................................................................. ¥469,228.59 ¥400,168.89 Year ended March 31 Net income per share........................................................................................... Net income per share (diluted)............................................................................. Yen 2007 ¥57,085.83 51,494.17 2006 ¥94,733.62 75,642.93 U.S. dollars 2007 $3,973.48 U.S. dollars 2007 $483.41 436.06 Notes: 1. The ASBJ revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No.4, issued on September 25, 2002) on January 31, 2006, and the revised Guidance was applicable from the fiscal year ending on or after May 1, 2006, the implementation date of the Company Law. Effective April 1, 2006, SMFG has applied the revised Guidance and calculated net assets per share by including “Net deferred gains (losses) on hedges.” This accounting change decreased net assets per share by ¥11,596.71 ($98.20) compared with the former method. 102 SMFG 2007 2. Net income per share and net income per share (diluted) are calculated based on the following: Year ended March 31 Net income per share Net income ............................................................................................................................. Amount not attributable to common stockholders ................................................................... [preferred stock dividends] ................................................................................................ Net income attributable to common stock ............................................................................... Average number of common stock during the year (in thousand) ............................................ Net income per share (diluted) Adjustment for net income ...................................................................................................... [preferred stock dividends] ................................................................................................ [stock acquisition rights issued by subsidiaries and affiliates] ............................................ Increase in number of common stock (in thousand).................................................................. [preferred stock]................................................................................................................ [stock acquisition rights]................................................................................................... 3. Net assets per share is calculated based on the following: March 31 Millions of yen except number of shares 2007 2006 Millions of U.S. dollars 2007 ¥441,351 12,958 [12,958] 428,392 7,504 6,748 [6,763] [(14)] 945 [945] [0] ¥686,841 25,697 [25,697] 661,143 6,978 19,483 [19,502] [(18)] 2,018 [2,018] [0] $3,737 110 [110] 3,628 / 57 [57] [(0)] / / / Millions of yen except number of shares 2007 Millions of U.S. dollars 2007 Net assets....................................................................................................................................................... Amounts excluded from Net assets ................................................................................................................ [preferred stock]........................................................................................................................................ [dividends on preferred stock] ................................................................................................................... [stock acquisition rights] .......................................................................................................................... [minority interests] ................................................................................................................................... Net assets attributable to common stock at the fiscal year-end ....................................................................... Number of common stock at the fiscal year-end used for the calculation of Net assets per share (in thousand)................................................................................................................. ¥5,331,279 1,781,555 [360,303] [12,958] [14] [1,408,279] 3,549,724 7,565 $45,146 15,086 [3,051] [110] [0] [11,925] 30,059 / 37. Subsequent Events The following appropriations of retained earnings of SMFG at March 31, 2007 were approved by the ordinary general meeting of sharehold- ers held on June 28, 2007: Millions of yen Millions of U.S. dollars Cash dividends, ¥7,000 per share on common stock...................................................................... ¥135,000 per share on preferred stock (1st to 12th series Type 4) ........................ ¥88,500 per share on preferred stock (1st series Type 6) ...................................... ¥53,660 6,763 6,195 $454 57 52 38. Parent Company (1) Nonconsolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. March 31 Assets Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 Current assets .......................................................................................... ¥ 109,364 ¥ 579,372 Cash and due from banks..................................................................... 37,073 561,862 Prepaid expenses ................................................................................. Deferred tax assets............................................................................... Accrued income .................................................................................... Accrued income tax refunds ................................................................. Other current assets ............................................................................. 21 265 23 71,377 603 21 43 17 17,371 55 Fixed assets ............................................................................................. 3,850,079 3,586,657 Tangible fixed assets ............................................................................ Buildings ........................................................................................... Equipment......................................................................................... Intangible fixed assets .......................................................................... Software............................................................................................ 7 0 6 20 20 1 0 0 28 28 Investments and other assets............................................................... 3,850,052 3,586,627 Investments in securities................................................................... 20 20 Investments in subsidiaries and affiliates.......................................... 3,847,716 3,586,045 Deferred tax assets........................................................................... Deferred charges ...................................................................................... Organization cost.................................................................................. 2,315 — — 562 301 301 $ 926 314 0 2 0 605 5 32,603 0 0 0 0 0 32,603 0 32,583 20 — — Total assets ............................................................................................. ¥3,959,444 ¥4,166,332 $33,529 SMFG 2007 103 (Continued) March 31 Liabilities and net assets/stockholders’ equity Liabilities Millions of yen Millions of U.S. dollars (Note 1) 2007 2006 2007 Current liabilities ....................................................................................... ¥ 961,372 ¥ 230,905 Short-term borrowings .......................................................................... 959,030 230,000 $ 8,141 8,121 Accounts payable ................................................................................. Accrued expenses ................................................................................ Income taxes payable........................................................................... Business office taxes payable .............................................................. Reserve for employees bonuses .......................................................... Other current liabilities .......................................................................... Fixed liabilities .......................................................................................... Reserve for executive retirement benefits ............................................ 108 48 964 4 83 1,132 174 174 117 465 36 4 70 211 — — 1 0 8 0 1 10 1 1 Total liabilities......................................................................................... 961,546 230,905 8,142 Net assets Stockholders’ equity Capital stock ........................................................................................ 1,420,877 Capital surplus ...................................................................................... Capital reserve.................................................................................. Other capital surplus ......................................................................... Retained earnings................................................................................. Other retained earnings .................................................................... Voluntary reserve .......................................................................... Retained earnings brought forward............................................... 930,469 642,355 288,113 729,129 729,129 30,420 698,709 Treasury stock ...................................................................................... (82,578) Total stockholders’ equity ..................................................................... Total net assets ...................................................................................... 2,997,898 2,997,898 Total liabilities and net assets............................................................... ¥3,959,444 — — — — — — — — — — — — Stockholders’ equity Capital stock ............................................................................................ Capital surplus .......................................................................................... Capital reserve...................................................................................... Other capital surplus............................................................................. Retained earnings .................................................................................... Voluntary reserve.................................................................................. Unappropriated retained earnings ........................................................ Treasury stock .......................................................................................... Total stockholders’ equity ..................................................................... Total liabilities and stockholders’ equity ............................................. — — — — — — — — — — 1,420,877 2,105,396 1,420,989 684,406 413,546 30,420 383,126 (4,393) 3,935,426 ¥4,166,332 12,032 7,879 5,439 2,440 6,175 6,175 258 5,917 (699) 25,387 25,387 $33,529 — — — — — — — — — — 104 SMFG 2007 (2) Nonconsolidated Statements of Income Sumitomo Mitsui Financial Group, Inc. Millions of yen Millions of U.S. dollars (Note 1) Year ended March 31 Operating income ................................................................................... Dividends on investments in subsidiaries and affiliates........................ Fees and commissions received from subsidiaries .............................. Interest income on loans to subsidiaries and affiliates ......................... Operating expenses ............................................................................... General and administrative expenses .................................................. 2007 ¥376,479 366,680 9,798 — 3,641 3,641 Operating profit ..................................................................................... 372,838 Nonoperating income............................................................................. Interest income on deposits.................................................................. Fees and commissions income ............................................................ Other nonoperating income .................................................................. Nonoperating expenses ......................................................................... Interest on borrowings .......................................................................... Amortization of organization cost.......................................................... Stock issuance cost .............................................................................. Fees and commissions expenses......................................................... Other nonoperating expenses .............................................................. 234 213 20 0 8,594 4,311 301 — 3,978 3 Ordinary profit ........................................................................................ 364,477 Extraordinary gains ................................................................................ Gains on sale of a subsidiary’s shares ................................................. — — Income before income taxes ................................................................. 364,477 Income taxes: Current............................................................................................. Deferred........................................................................................... 2,918 (1,975) Net income .............................................................................................. ¥363,535 2006 ¥55,482 46,432 9,038 11 3,196 3,196 52,285 138 71 27 39 4,159 1,490 301 739 1,519 108 48,264 27,579 27,579 75,844 3 2,431 ¥73,408 2007 $3,188 3,105 83 — 31 31 3,157 2 2 0 0 73 36 3 — 34 0 3,086 — — 3,086 25 (17) $3,078 Per share data: Net income............................................................................................ ¥46,326.41 Net income — diluted ........................................................................... 41,973.46 ¥6,836.35 6,737.46 $392.30 355.44 Yen U.S. dollars (Note 1) SMFG 2007 105 (3) Nonconsolidated statement of changes in net assets Sumitomo Mitsui Financial Group, Inc. Millions of yen Stockholders’ equity Capital surplus Retained earnings Year ended March 31, 2007 Balance at March 31, 2006...................................... Changes in the year Transfer of capital reserve to other capital surplus .............. Increase due to exchange of shares ............................. Cash dividends ........................................................... Net income................................................................. Acquisition of own shares............................................ Disposal of treasury shares.......................................... Retirement of treasury shares ...................................... Net changes in the year............................................... Balance at March 31, 2007...................................... Capital stock Capital reserve Other capital surplus Total capital surplus Other retained earnings Retained earnings brought forward Voluntary reserve Total retained earnings Treasury stock Total stockholders’ equity Total net assets ¥1,420,877 ¥1,420,989 ¥ 684,406 ¥2,105,396 ¥30,420 ¥383,126 ¥413,546 ¥ (4,393) ¥3,935,426 ¥3,935,426 (1,000,000) 221,365 1,000,000 — 221,365 (47,951) 363,535 (47,951) 363,535 — ¥1,420,877 (778,634) ¥ 642,355 (15) (1,396,277) (396,292) ¥ 288,113 (15) (1,396,277) (1,174,927) ¥ 930,469 — ¥30,420 315,583 ¥698,709 315,583 ¥729,129 — 221,365 (47,951) 363,535 (1,474,644) (1,474,644) 167 182 — 1,396,277 (78,184) (937,527) (82,578) ¥2,997,898 ¥ — 221,365 (47,951) 363,535 (1,474,644) 167 — (937,527) ¥2,997,898 Millions of U.S. dollars Stockholders’ equity Capital surplus Retained earnings Year ended March 31, 2007 Balance at March 31, 2006...................................... Changes in the year Transfer of capital reserve to other capital surplus .............. Increase due to exchange of shares ............................. Cash dividends ........................................................... Net income................................................................. Acquisition of own shares............................................ Disposal of treasury shares.......................................... Retirement of treasury shares ...................................... Net changes in the year............................................... Balance at March 31, 2007...................................... Capital stock Capital reserve Other capital surplus Total capital surplus Other retained earnings Retained earnings brought forward Voluntary reserve Total retained earnings Treasury stock Total stockholders’ equity Total net assets $12,032 $12,033 $ 5,796 $17,829 $258 $3,244 $3,502 $ (37) $33,326 $33,326 (8,468) 1,874 8,468 — 1,874 (406) 3,079 (406) 3,079 — $12,032 (6,594) $ 5,439 (0) (11,824) (3,356) $ 2,440 (0) (11,824) (9,950) $ 7,879 — $258 2,673 $5,917 2,673 $6,175 — 1,874 (406) 3,079 (12,487) 1 — (7,939) $25,387 — 1,874 (406) 3,079 (12,487) 1 — (7,939) $25,387 (12,487) 1 11,824 (662) $ (699) 106 SMFG 2007 Independent Auditors’ Report To the Board of Directors of Sumitomo Mitsui Financial Group, Inc. We have audited the accompanying consolidated balance sheets of Sumitomo Mitsui Financial Group, Inc. (“SMFG”) and consolidated subsidiaries as of March 31, 2007 and 2006, the consolidated statements of income for the years then ended, the consolidated statement of changes in net assets for the year ended March 31, 2007, the consolidated statement of stockholders’ equity for the year ended March 31, 2006, and the consolidated statements of cash flows for the years ended March 31, 2007 and 2006, expressed in Japanese yen. These consolidated financial statements are the responsibility of SMFG’s management. Our responsibility is to independently express an opinion on these consol- idated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in Japan. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclo- sures in the financial statements. An audit also includes assessing the accounting principles used and significant esti- mates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the con- solidated financial position of SMFG and subsidiaries as of March 31, 2007 and 2006, and the consolidated results of their operations and their cash flows for the years then ended, in conformity with accounting principles generally accepted in Japan. The consolidated financial statements as of and for the year ended March 31, 2007 have been translated into United States dollars solely for convenience of the readers. We have recomputed the translation, and in our opinion, the consolidated financial statements expressed in Japanese yen have been translated into United States dollars on the basis set forth in Note 1 to the consolidated financial statements. Tokyo, Japan June 28, 2007 SMFG 2007 107 Supplemental Information Consolidated Balance Sheets (Unaudited) Sumitomo Mitsui Banking Corporation and Subsidiaries March 31 Assets Cash and due from banks ................................................................................... Deposits with banks ............................................................................................ Call loans and bills bought ................................................................................... Receivables under resale agreements................................................................. Receivables under securities borrowing transactions ......................................... Commercial paper and other debt purchased...................................................... Trading assets...................................................................................................... Money held in trust............................................................................................... Securities ............................................................................................................. Loans and bills discounted................................................................................... Foreign exchanges............................................................................................... Other assets......................................................................................................... Premises and equipment .................................................................................... Tangible fixed assets ........................................................................................... Intangible fixed assets.......................................................................................... Lease assets ........................................................................................................ Deferred tax assets .............................................................................................. Customers’ liabilities for acceptances and guarantees ........................................ Reserve for possible loan losses ......................................................................... Total assets ........................................................................................................ Millions of yen Millions of U.S. dollars 2007 2006 2007 ¥ 1,907,823 2,046,199 1,102,078 76,551 2,276,894 960,591 3,262,341 2,924 20,304,639 59,617,850 881,436 1,630,049 — 755,891 101,219 26,922 804,627 3,673,396 (860,799) ¥98,570,638 ¥ 5,155,217 1,946,475 651,905 117,474 1,956,650 633,760 4,079,106 2,912 25,233,716 57,440,761 947,744 1,935,804 724,962 — — 27,314 1,017,316 3,553,696 (1,006,223) ¥104,418,597 $ 16,156 17,327 9,333 648 19,281 8,134 27,626 25 171,942 504,851 7,464 13,803 — 6,401 857 228 6,814 31,107 (7,289) $834,708 108 SMFG 2007 (Continued) March 31 Liabilities, minority interests and net assets/stockholders’ equity Liabilities Deposits ............................................................................................................... Call money and bills sold ..................................................................................... Payables under repurchase agreements ............................................................. Payables under securities lending transactions ................................................... Trading liabilities .................................................................................................. Borrowed money .................................................................................................. Foreign exchanges............................................................................................... Short-term bonds (Note 15) ................................................................................. Bonds (Note 15) ................................................................................................... Due to trust account ............................................................................................ Other liabilities...................................................................................................... Reserve for employee bonuses ........................................................................... Reserve for employee retirement benefits ........................................................... Reserve for executive retirement benefits............................................................ Other reserves ..................................................................................................... Deferred tax liabilities........................................................................................... Deferred tax liabilities for land revaluation ........................................................... Acceptances and guarantees............................................................................... Total liabilities .................................................................................................... Net assets Capital stock ........................................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Total stockholders’ equity................................................................................. Net unrealized gains on other securities .............................................................. Net deferred losses on hedges ............................................................................ Land revaluation excess ...................................................................................... Foreign currency translation adjustments ............................................................ Total valuation and translation adjustments................................................... Stock acquisition rights ........................................................................................ Minority interests .................................................................................................. Total net assets .................................................................................................. Total liabilities and net assets .......................................................................... Minority interests ............................................................................................... Stockholders’ equity Capital stock......................................................................................................... Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Land revaluation excess ...................................................................................... Net unrealized gains on other securities .............................................................. Foreign currency translation adjustments ............................................................ Total stockholders’ equity................................................................................. Total liabilities, minority interests and stockholders’ equity......................... Notes: 1. Amounts less than one million yen have been omitted. Millions of yen Millions of U.S. dollars 2007 2006 2007 ¥74,826,561 2,286,698 140,654 1,516,342 1,941,142 2,034,633 323,890 3,500 3,929,325 65,062 2,279,167 18,919 13,382 6,233 18 49,714 49,536 3,673,396 93,158,180 664,986 1,603,512 581,619 2,850,119 1,269,385 (87,571) 37,526 (37,194) 1,182,145 14 1,380,179 5,412,458 ¥98,570,638 ¥ 74,137,830 8,016,410 396,205 2,747,125 2,909,239 933,567 447,722 4,000 4,076,317 318,597 2,056,102 19,033 23,617 — 1,141 48,413 50,133 3,553,696 99,739,154 — — — — — — — — — — — — — — — — — — — — — — 1,081,148 664,986 1,603,512 542,551 38,080 793,731 (44,568) 3,598,294 ¥104,418,597 $633,640 19,364 1,191 12,841 16,438 17,230 2,743 30 33,274 551 19,300 160 113 53 0 421 419 31,107 788,875 5,631 13,579 4,925 24,135 10,749 (741) 318 (315) 10,011 0 11,687 45,833 $834,708 — — — — — — — — — 2. For the convenience of the readers, the accompanying U.S. dollar financial statements have been translated from Japanese yen, as a matter of arithmetical computation only, at the rate of ¥118.09 to US$1, the exchange rate prevailing at March 31, 2007. SMFG 2007 109 Consolidated Statements of Income (Unaudited) Sumitomo Mitsui Banking Corporation and Subsidiaries Year ended March 31 Income Interest income: Interest on loans and discounts ...................................................................... Interest and dividends on securities ............................................................... Interest on receivables under resale agreements........................................... Interest on receivables under securities borrowing transactions .................... Interest on deposits with banks....................................................................... Other interest income...................................................................................... Trust fees ............................................................................................................. Fees and commissions ........................................................................................ Trading profits ...................................................................................................... Other operating income........................................................................................ Other income ....................................................................................................... Total income ....................................................................................................... Expenses Interest expenses: Interest on deposits......................................................................................... Interest on borrowings and rediscounts .......................................................... Interest on payables under repurchase agreements ..................................... Interest on payables under securities lending transactions ............................ Interest on bonds and short-term bonds ......................................................... Other interest expenses.................................................................................. Fees and commissions ........................................................................................ Trading losses...................................................................................................... Other operating expenses.................................................................................... General and administrative expenses ................................................................. Provision for reserve for possible loan losses...................................................... Other expenses.................................................................................................... Total expenses ................................................................................................... Income before income taxes and minority interests ...................................... Income taxes: Current ............................................................................................................ Deferred ......................................................................................................... Minority interests in net income ........................................................................... Net income ......................................................................................................... Per share data: Net income...................................................................................................... Net income — diluted...................................................................................... Declared dividends on common stock ............................................................ Declared dividends on preferred stock (Type 1) ............................................. Declared dividends on preferred stock (Type 2) ............................................. Declared dividends on preferred stock (Type 3) ............................................. Millions of yen Millions of U.S. dollars 2007 2006 2007 ¥1,377,189 369,548 7,098 4,857 96,700 94,840 3,482 577,435 118,589 197,172 124,779 2,971,693 500,904 41,320 18,353 60,856 88,353 86,996 111,413 1,936 236,292 768,498 19,940 286,105 2,220,971 750,722 ¥1,196,998 317,356 6,767 613 59,867 48,706 8,626 604,859 32,807 360,246 152,583 2,789,433 279,644 27,295 7,447 58,292 84,848 32,408 97,979 — 137,538 767,852 160,013 250,053 1,903,374 886,058 47,601 238,764 62,561 ¥ 401,795 45,274 219,789 57,410 ¥ 563,584 $11,662 3,129 60 41 819 803 30 4,890 1,004 1,670 1,057 25,165 4,242 350 155 515 748 737 944 16 2,001 6,508 169 2,423 18,808 6,357 403 2,022 530 $ 3,402 Yen U.S. dollars ¥7,072.09 7,012.46 ¥9,864.54 9,827.19 763 — — — 5,714 10,500 28,500 13,700 88,500 $ 59.89 59.38 6.46 — — — 749.43 Declared dividends on preferred stock (1st series Type 6)............................. 88,500 Notes: 1. Amounts less than one million yen have been omitted. 2. For the convenience of the readers, the accompanying U.S. dollar financial statements have been translated from Japanese yen, as a matter of arithmetical computation only, at the rate of ¥118.09 to US$1, the exchange rate prevailing at March 31, 2007. 110 SMFG 2007 Nonconsolidated Balance Sheets (Unaudited) Sumitomo Mitsui Banking Corporation March 31 Assets Cash and due from banks .................................................................................... Deposits with banks ............................................................................................. Call loans and bills bought ................................................................................... Receivables under resale agreements................................................................. Receivables under securities borrowing transactions .......................................... Commercial paper and other debt purchased...................................................... Trading assets...................................................................................................... Money held in trust............................................................................................... Securities ............................................................................................................. Loans and bills discounted................................................................................... Foreign exchanges............................................................................................... Other assets......................................................................................................... Premises and equipment ..................................................................................... Tangible fixed assets ........................................................................................... Intangible fixed assets.......................................................................................... Deferred tax assets .............................................................................................. Customers’ liabilities for acceptances and guarantees ........................................ Reserve for possible loan losses ......................................................................... Reserve for possible losses on investments ........................................................ Total assets ........................................................................................................ Liabilities and net assets/stockholders’ equity Liabilities Deposits ............................................................................................................... Call money and bills sold ..................................................................................... Payables under repurchase agreements ............................................................. Payables under securities lending transactions ................................................... Trading liabilities .................................................................................................. Borrowed money .................................................................................................. Foreign exchanges............................................................................................... Bonds ................................................................................................................... Due to trust account ............................................................................................ Other liabilities...................................................................................................... Reserve for employee bonuses ........................................................................... Reserve for executive retirement benefits............................................................ Reserve for point service program ....................................................................... Other reserves ..................................................................................................... Deferred tax liabilities for land revaluation ........................................................... Acceptances and guarantees............................................................................... Total liabilities .................................................................................................... Net assets Capital stock ........................................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Total stockholders’ equity................................................................................. Net unrealized gains on other securities .............................................................. Net deferred losses on hedges ............................................................................ Land revaluation excess ...................................................................................... Total valuation and translation adjustments................................................... Total net assets .................................................................................................. Total liabilities and net assets .......................................................................... Stockholders’ equity Capital stock......................................................................................................... Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Land revaluation excess ...................................................................................... Net unrealized gains on other securities .............................................................. Total stockholders’ equity................................................................................. Total liabilities and stockholders’ equity......................................................... Notes: 1. Amounts less than one million yen have been omitted. Millions of yen Millions of U.S. dollars 2007 2006 2007 ¥ 1,734,199 2,265,361 1,006,657 39,725 2,213,314 333,524 2,914,023 2,924 20,060,873 53,756,440 835,617 1,442,066 — 678,581 87,615 743,605 4,177,816 (677,573) (77,547) ¥91,537,228 ¥68,809,338 2,291,128 104,640 1,516,342 1,578,730 3,371,846 329,695 3,647,483 65,062 1,588,683 8,892 4,757 990 18 48,917 4,177,816 87,544,344 664,986 1,367,548 761,028 2,793,563 1,259,814 (84,733) 24,240 1,199,320 3,992,884 ¥91,537,228 ¥ 4,798,403 1,791,564 576,909 81,470 1,956,650 115,637 3,694,791 2,912 25,202,541 51,857,559 877,570 1,567,812 639,538 — — 976,203 4,120,300 (816,437) — ¥97,443,428 ¥68,222,167 7,937,965 382,082 2,709,084 2,515,932 2,023,023 449,560 3,776,707 318,597 1,295,135 8,691 — — 18 49,384 4,120,300 93,808,652 — — — — — — — — — — — — — — — — — 664,986 1,367,548 794,033 24,716 783,491 3,634,776 ¥97,443,428 $ 14,686 19,183 8,525 336 18,743 2,824 24,676 25 169,878 455,216 7,076 12,212 — 5,746 742 6,297 35,378 (5,738) (657) $775,148 $582,686 19,402 886 12,841 13,369 28,553 2,792 30,887 551 13,453 75 40 9 0 414 35,378 741,336 5,631 11,581 6,444 23,656 10,668 (717) 205 10,156 33,812 $775,148 — — — — — — — 2. For the convenience of the readers, the accompanying U.S. dollar financial statements have been translated from Japanese yen, as a matter of arithmetical computation only, at the rate of ¥118.09 to US$1, the exchange rate prevailing at March 31, 2007. SMFG 2007 111 Nonconsolidated Statements of Income (Unaudited) Sumitomo Mitsui Banking Corporation Year ended March 31 Income Interest income: Interest on loans and discounts ...................................................................... Interest and dividends on securities ............................................................... Interest on receivables under resale agreements........................................... Interest on receivables under securities borrowing transactions .................... Interest on deposits with banks....................................................................... Other interest income...................................................................................... Trust fees ............................................................................................................. Fees and commissions ........................................................................................ Trading profits ...................................................................................................... Other operating income........................................................................................ Other income ....................................................................................................... Total income ....................................................................................................... Expenses Interest expenses: Interest on deposits......................................................................................... Interest on borrowings and rediscounts .......................................................... Interest on payables under repurchase agreements ..................................... Interest on payables under securities lending transactions ............................ Interest on bonds ............................................................................................ Other interest expenses.................................................................................. Fees and commissions ........................................................................................ Trading losses...................................................................................................... Other operating expenses.................................................................................... General and administrative expenses ................................................................. Provision for reserve for possible loan losses...................................................... Other expenses.................................................................................................... Total expenses ................................................................................................... Income before income taxes............................................................................. Income taxes: Millions of yen Millions of U.S. dollars 2007 2006 2007 ¥1,166,967 369,039 4,064 4,827 77,722 83,548 3,482 465,171 103,719 106,725 107,309 2,492,577 430,045 103,090 16,523 60,770 73,483 84,809 111,754 2,098 158,207 609,816 450 254,598 1,905,648 586,928 ¥1,002,320 317,180 4,362 613 50,454 51,615 8,626 474,972 13,250 273,861 125,442 2,322,699 234,616 82,491 6,359 58,204 68,252 22,077 108,296 1,312 63,613 604,098 164,630 162,072 1,576,026 746,672 $ 9,882 3,125 34 41 658 708 29 3,939 878 904 909 21,107 3,642 873 140 514 622 718 946 18 1,340 5,164 4 2,156 16,137 4,970 Current ............................................................................................................ Deferred ......................................................................................................... Net income.......................................................................................................... 16,507 254,680 ¥ 315,740 13,512 213,639 ¥ 519,520 140 2,156 $ 2,674 Per share data: Net income...................................................................................................... Net income — diluted...................................................................................... ¥5,533.69 5,487.21 ¥9,066.46 9,050.63 $46.86 46.47 Notes: 1. Amounts less than one million yen have been omitted. 2. For the convenience of the readers, the accompanying U.S. dollar financial statements have been translated from Japanese yen, as a matter of arithmetical computation only, at the rate of ¥118.09 to US$1, the exchange rate prevailing at March 31, 2007. Yen U.S. dollars 112 SMFG 2007 Income Analysis (Consolidated) Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Operating Income, Classified by Domestic and Overseas Operations 2007 2006 Millions of yen Year ended March 31 Domestic Overseas operations operations Elimination Total Domestic Overseas operations operations Elimination Total Interest income .................................................... ¥1,441,457 432,558 Interest expenses ................................................ 1,008,898 Net interest income.................................................... ¥593,892 409,364 184,528 ¥(56,280) ¥1,979,069 ¥1,306,241 281,037 810,471 1,025,204 1,168,597 (31,450) (24,829) ¥392,619 245,122 147,497 ¥(36,260) ¥1,662,600 500,991 1,161,608 (25,167) (11,092) Trust fees................................................................... Fees and commissions (income) ......................... Fees and commissions (expenses) ..................... Net fees and commissions ........................................ Trading profits...................................................... Trading losses ..................................................... Net trading income .................................................... Other operating income ....................................... Other operating expenses ................................... 3,508 647,473 89,805 557,668 127,667 10,720 116,946 981,643 988,511 Net other operating income (expenses) .................... (6,868) — 59,223 7,353 51,870 21,459 12,780 8,679 22,977 16,052 6,924 — (698) (345) (352) (21,564) (21,564) — (988) (193) (794) 3,508 705,998 96,812 609,185 127,561 1,936 125,625 8,631 657,115 82,489 574,625 36,163 8,066 28,096 1,003,632 1,004,370 1,126,212 865,666 (738) 260,545 — 49,288 3,601 45,686 18,099 13,389 4,710 19,504 12,346 7,157 — (2,474) (1,754) (719) (21,455) (21,455) — (1,569) (1,377) 8,631 703,928 84,336 619,591 32,807 — 32,807 1,144,147 876,635 (192) 267,511 Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Income and expenses resulting from money held in trust are included in “Other income” and “Other expenses.” Therefore, “Interest expenses” are shown after deduction of expenses (2007, ¥5 million; 2006, ¥1 million) related to the management of money held in trust. 3. Intersegment transactions are reported in “Elimination” column. Average Balance, Interest and Earnings Yield of Interest-Earning Assets and Interest-Bearing Liabilities Domestic Operations Millions of yen Year ended March 31 Interest-earning assets.................................... Loans and bills discounted......................... Securities ................................................... Call loans and bills bought ......................... Receivables under resale agreements ...... Receivables under securities borrowing transactions ............................. Deposits with banks ................................... Average balance ¥76,132,613 51,620,802 19,820,864 784,972 41,945 2007 Interest ¥1,441,457 1,004,005 330,791 17,383 94 1,329,318 1,054,974 4,857 26,901 Interest-bearing liabilities ................................ Deposits .................................................... Negotiable certificates of deposit ............... Call money and bills sold ........................... Payables under repurchase agreements ... Payables under securities lending transactions ................................. Commercial paper...................................... Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... ¥80,928,373 65,159,829 2,365,296 2,908,959 157,722 ¥ 432,558 177,510 5,858 4,286 431 2,301,547 712 3,530,322 370,939 3,784,043 60,856 1 53,287 1,503 68,789 Earnings yield Average balance 2006 Interest ¥1,306,241 953,658 290,826 7,773 8 Earnings yield 1.70% 1.89 1.35 1.09 0.01 ¥76,691,842 50,469,167 21,565,285 713,123 98,096 1,411,749 1,387,168 613 23,781 ¥83,944,515 64,237,443 3,359,901 5,910,627 213,153 ¥ 281,037 100,809 844 1,310 6 2,771,613 64,266 2,649,069 341,628 3,867,212 58,292 69 50,353 375 62,878 0.04 1.71 0.33% 0.16 0.03 0.02 0.00 2.10 0.11 1.90 0.11 1.63 1.89% 1.94 1.67 2.21 0.23 0.37 2.55 0.53% 0.27 0.25 0.15 0.27 2.64 0.24 1.51 0.41 1.82 Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. 2. In principle, average balances are calculated by using daily balances. However, some domestic consolidated subsidiaries use weekly, monthly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥1,096,906 million; 2006, ¥2,802,641 million). 4. Income and expenses resulting from money held in trust are included in “Other income” and “Other expenses.” Therefore, “Interest-earning assets” are shown after deduction of the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million) and corre- sponding interest (2007, ¥5 million; 2006, ¥1 million). SMFG 2007 113 5.29% 5.12 5.65 5.41 4.81 — 4.76 4.55% 4.05 5.10 4.46 5.08 — — 4.53 — 6.01 2.28% 2.34 1.75 2.86 3.78 0.37 3.89 0.91% 0.63 1.40 0.58 3.60 2.64 0.24 1.07 0.41 2.17 Overseas Operations Average balance Year ended March 31 Interest-earning assets.................................... ¥11,234,586 7,838,766 1,109,300 200,194 145,659 Loans and bills discounted......................... Securities ................................................... Call loans and bills bought ......................... Receivables under resale agreements ...... Receivables under securities 2007 Interest ¥593,892 401,333 62,710 10,824 7,003 borrowing transactions ............................. Deposits with banks ................................... — 1,530,875 — 72,925 Interest-bearing liabilities ................................ ¥ 8,996,910 6,985,307 738,076 325,729 352,703 Deposits .................................................... Negotiable certificates of deposit ............... Call money and bills sold ........................... Payables under repurchase agreements ... Payables under securities lending transactions ................................. Commercial paper...................................... Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... — — 159,086 — 348,240 ¥409,364 282,707 37,618 14,520 17,923 — — 7,199 — 20,930 Millions of yen Earnings yield Average balance 2006 Interest ¥392,619 283,993 37,627 6,556 6,758 Earnings yield 4.08% 4.27 3.96 3.66 3.69 ¥9,621,722 6,652,589 949,114 178,988 182,955 — 1,182,483 — 37,742 ¥6,988,102 5,705,664 303,226 145,523 208,672 — — 93,085 — 521,556 ¥245,122 167,488 12,033 4,658 7,440 — — 2,182 — 23,131 — 3.19 3.51% 2.94 3.97 3.20 3.57 — — 2.34 — 4.44 Notes: 1. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. In principle, average balances are calculated by using daily balances. However, some overseas consolidated subsidiaries use weekly, monthly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥48,701 million; 2006, ¥32,268 million). Total of Domestic and Overseas Operations Year ended March 31 Interest-earning assets.................................... Loans and bills discounted......................... Securities ................................................... Call loans and bills bought ......................... Receivables under resale agreements ...... Receivables under securities borrowing transactions ............................. Deposits with banks ................................... Average balance ¥86,851,328 58,785,489 21,188,587 985,167 187,604 2007 Interest ¥1,979,069 1,375,851 369,770 28,208 7,098 1,329,318 2,487,172 4,857 96,763 Interest-bearing liabilities ................................ Deposits .................................................... Negotiable certificates of deposit ............... Call money and bills sold ........................... Payables under repurchase agreements ... Payables under securities lending transactions ................................. Commercial paper...................................... Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... ¥89,150,368 72,045,922 3,103,373 3,234,688 510,425 ¥ 810,471 457,078 43,476 18,807 18,354 2,301,547 712 3,015,247 370,939 4,132,284 60,856 1 32,175 1,503 89,719 Millions of yen Earnings yield Average balance 2006 Interest ¥1,662,600 1,214,142 317,352 14,330 6,767 Earnings yield 1.94% 2.15 1.40 1.61 2.41 ¥85,869,391 56,497,565 22,716,737 892,111 281,051 1,411,749 2,549,161 613 59,875 ¥90,283,734 69,920,269 3,663,127 6,056,150 421,826 ¥ 500,991 266,648 12,877 5,969 7,447 2,771,613 64,266 2,117,940 341,628 4,388,769 58,292 69 29,016 375 86,010 0.04 2.35 0.55% 0.38 0.35 0.10 1.77 2.10 0.11 1.37 0.11 1.96 Notes: 1. The figures above comprise totals for domestic and overseas operations after intersegment eliminations. 2. In principle, average balances are calculated by using daily balances. However, some consolidated subsidiaries use weekly, monthly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥1,146,135 million; 2006, ¥2,832,832 million). 4. Income and expenses resulting from money held in trust are included in “Other income” and “Other expenses.” Therefore, “Interest-earning assets” are shown after deduction of the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million) and corre- sponding interest (2007, ¥5 million; 2006, ¥1 million). 114 SMFG 2007 Fees and Commissions 2007 2006 Millions of yen Year ended March 31 Domestic Overseas operations operations Elimination Fees and commissions (income)............................... Deposits and loans .............................................. Remittances and transfers................................... Securities-related business.................................. Agency................................................................. Safe deposits ....................................................... Guarantees .......................................................... Credit card ........................................................... ¥647,473 25,034 123,671 48,378 16,581 7,317 45,102 117,197 ¥59,223 40,664 9,166 271 — 4 1,266 — ¥(698) — (1) — — (0) (407) — Total ¥705,998 65,698 132,836 48,650 16,581 7,322 45,961 117,197 Domestic Overseas operations operations Elimination ¥657,115 23,622 122,863 64,561 18,929 7,379 40,473 108,643 ¥49,288 32,250 8,663 211 — 4 1,472 — ¥(2,474) (1,174) (1) — — — (500) — Total ¥703,928 54,698 131,526 64,773 18,929 7,384 41,445 108,643 Fees and commissions (expenses) ........................... Remittances and transfers................................... ¥ 89,805 25,135 ¥ 7,353 2,262 ¥(345) (198) ¥ 96,812 27,200 ¥ 82,489 24,048 ¥ 3,601 1,827 ¥(1,754) (7) ¥ 84,336 25,868 Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Intersegment transactions are reported in “Elimination” column. Trading Income 2007 2006 Millions of yen Year ended March 31 Domestic Overseas operations operations Elimination Total Domestic Overseas operations operations Elimination Trading profits............................................................ ¥127,667 15,071 Gains on trading securities .................................. Gains on securities related to trading transactions ........................................... Gains on trading-related financial derivatives...... Others .................................................................. — 109,351 3,244 ¥21,459 37 ¥(21,564) — ¥127,561 15,109 ¥36,163 12,662 ¥18,099 217 ¥(21,455) — — 21,422 — — (21,564) — — 109,208 3,244 1,172 22,230 97 57 17,824 — — (21,455) — Total ¥32,807 12,880 1,229 18,599 97 Trading losses ........................................................... ¥ 10,720 — Losses on trading securities ................................ Losses on securities related to trading transactions ........................................... Losses on trading-related financial derivatives.... Others .................................................................. 1,928 8,791 — ¥12,780 — ¥(21,564) — ¥ 1,936 — ¥ 8,066 — ¥13,389 — ¥(21,455) — ¥ 7 12,773 — — (21,564) — 1,936 — — — 8,066 — — 13,389 — — (21,455) — — — — — — Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Intersegment transactions are reported in “Elimination” column. SMFG 2007 115 Assets and Liabilities (Consolidated) Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Deposits and Negotiable Certificates of Deposit Year-End Balance March 31 Domestic operations: Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ..................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... Overseas operations: Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ..................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... Grand total .................................................................................................... Millions of yen 2007 2006 ¥41,266,689 21,273,509 3,271,453 65,811,653 1,883,747 ¥67,695,400 ¥ 5,330,090 1,006,239 8,241 6,344,570 705,470 ¥ 7,050,041 ¥74,745,441 ¥41,727,352 20,023,737 4,063,539 65,814,629 2,106,986 ¥67,921,616 ¥ 4,170,386 842,358 6,750 5,019,495 601,657 ¥ 5,621,152 ¥73,542,769 Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice 3. Fixed-term deposits = Time deposits + Installment savings Balance of Loan Portfolio, Classified by Industry Year-End Balance March 31 Domestic operations: Millions of yen 2007 2006 Manufacturing .......................................................................................... Agriculture, forestry, fisheries and mining ................................................. Construction............................................................................................. Transportation, communications and public enterprises.......................... Wholesale and retail ................................................................................ Finance and insurance............................................................................. Real estate............................................................................................... Services ................................................................................................... Municipalities ........................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Overseas operations: Public sector ............................................................................................ Financial institutions................................................................................. Commerce and industry........................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Total .............................................................................................................. ¥ 5,598,883 139,509 1,435,589 3,038,681 5,507,322 4,189,606 7,630,563 6,238,878 648,704 17,216,194 ¥51,643,934 ¥ 35,783 481,228 5,950,135 578,240 ¥ 7,045,387 ¥58,689,322 10.84% ¥ 5,517,879 140,677 1,488,609 2,808,274 5,553,808 4,302,537 7,385,799 6,230,670 735,328 17,138,631 100.00% ¥51,302,215 0.27 2.78 5.88 10.66 8.11 14.78 12.08 1.26 33.34 0.51% ¥ 6.83 84.45 8.21 46,892 549,081 5,005,510 363,503 100.00% ¥ 5,964,987 ¥57,267,203 — 10.76% 0.27 2.90 5.47 10.83 8.39 14.40 12.14 1.43 33.41 100.00% 0.79% 9.21 83.91 6.09 100.00% — Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Japan offshore banking accounts are included in overseas operations’ accounts. 116 SMFG 2007 Risk-Monitored Loans March 31 Bankrupt loans .............................................................................................. Non-accrual loans ......................................................................................... Past due loans (3 months or more)............................................................... Restructured loans ........................................................................................ Total .............................................................................................................. Notes: Definition of risk-monitored loan categories 2007 ¥ 60,715 507,289 22,018 477,362 ¥1,067,386 Millions of yen 2006 ¥ 59,332 714,366 24,571 444,889 ¥1,243,160 1. Bankrupt loans: Credits for which accrued interest is not accounted in revenue; credits extended to borrowers that are undergoing bankruptcy, corporate reorganization and rehabilitation proceedings or debtors receiving orders of disposition by suspension of business at bill clearinghouses 2. Non-accrual loans: Credits for which accrued interest is not accounted in revenue; credits, excluding loans to bankrupt borrowers and loans with grace for interest payment to assist in corporate reorganization or to support business 3. Past due loans (3 months or more): Loans with payment of principal or interest in arrears for more than 3 months, calculated from the day following the contractual due date, excluding borrowers in categories 1. and 2. 4. Restructured loans: Loans to borrowers in severe financial condition given certain favorable terms and conditions to assist in corporate rehabilitation or to support business, excluding borrowers in categories 1. through 3. Securities Year-End Balance March 31 Domestic operations: Millions of yen 2007 2006 Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Overseas operations: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Unallocated corporate assets: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Total .............................................................................................................. ¥ 7,640,069 571,103 4,066,497 4,468,620 2,306,641 ¥19,052,932 ¥ — — — — 1,205,587 ¥ 1,205,587 ¥ — — — 278,980 — ¥ 278,980 ¥20,537,500 ¥11,566,093 607,777 3,958,181 4,277,449 3,915,033 ¥24,324,535 ¥ ¥ — — — — 958,135 958,135 ¥ — — — 223,189 — ¥ 223,189 ¥25,505,861 Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. “Others” include foreign bonds and foreign stocks. SMFG 2007 117 Trading Assets and Liabilities March 31 Domestic Overseas operations operations Elimination Total Domestic Overseas operations operations Elimination 2007 2006 Millions of yen Trading assets: ......................................................... ¥2,906,229 27,932 373 — Trading securities ................................................ Derivatives of trading securities........................... Securities related to trading transactions............. Derivatives of securities related to trading transactions ........................................... Trading-related financial derivatives .................... Other trading assets ............................................ 2,344 1,778,913 1,096,664 Trading liabilities: ...................................................... ¥1,572,595 12,065 288 — Trading securities sold for short sales ................. Derivatives of trading securities........................... Securities related to trading transactions............. Derivatives of securities related to trading transactions ........................................... Trading-related financial derivatives .................... Other trading liabilities ......................................... 1,975 1,558,265 — ¥397,304 25,355 — — — 371,949 — ¥396,026 4,349 — — — 391,676 — ¥(25,647) — — — ¥3,277,885 ¥3,709,059 122,278 275 — 53,288 373 — ¥412,178 40,764 — — ¥(43,212) — — — Total ¥4,078,025 163,042 275 — — (25,647) — 2,344 2,125,214 1,096,664 4,160 2,656,787 925,557 1 371,412 — — (43,212) — 4,162 2,984,988 925,557 ¥(25,647) — — — ¥1,942,973 ¥2,521,185 118,803 1,238 — 16,415 288 — ¥430,185 533 — — ¥(43,212) — — — ¥2,908,158 119,337 1,238 — — (25,647) — 1,975 1,924,294 — 4,079 2,397,064 — — 429,651 — — (43,212) — 4,079 2,783,503 — Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Intersegment transactions are reported in “Elimination” column. 118 SMFG 2007 Capital (Nonconsolidated) Sumitomo Mitsui Financial Group, Inc. Change in Number of Shares Issued and Capital Stock Number of shares issued Capital stock Capital reserve Changes Balances Changes Balances Changes Balances Millions of yen December 2, 2002 ........................... February 3, 2003*1........................... February 8, 2003*2........................... March 12, 2003*3 ............................. April 1, 2003 — March 31, 2004*4 ... August 8, 2003*5.............................. April 1, 2004 — March 31, 2005*6 ... March 29, 2005*7 ............................. April 1, 2005 — March 31, 2006*8 ... January 31, 2006*9 .......................... February 28, 2006*10 ....................... May 17, 2006*11............................... August 11, 2006*12 .......................... September 1, 2006*13 ...................... September 6, 2006*14 ...................... September 29, 2006*15 .................... October 11, 2006*16......................... — 86,576.53 50,100 115,000 8.61 — 332,869.96 70,001 922,593.28 80,000 40,700 (68,000) — 249,015 (67,000) (439,534) (195,000) 6,676,424.39 6,763,000.92 6,813,100.92 6,928,100.92 6,928,109.53 6,928,109.53 7,260,979.49 7,330,980.49 8,253,573.77 8,333,573.77 8,374,273.77 8,306,273.77 8,306,273.77 8,555,288.77 8,488,288.77 8,048,754.77 7,853,754.77 ¥ — — 75,150 172,500 — — — 105,001 — 45,220 23,005 — — — — — — ¥1,000,000 1,000,000 1,075,150 1,247,650 1,247,650 1,247,650 1,247,650 1,352,651 1,352,651 1,397,871 1,420,877 1,420,877 1,420,877 1,420,877 1,420,877 1,420,877 1,420,877 ¥ — 3,069 75,150 172,500 — (499,503) — 105,001 — 45,220 23,005 — (1,000,000) 221,365 — — — ¥1,496,547 1,499,616 1,574,766 1,747,266 1,747,266 1,247,762 1,247,762 1,352,764 1,352,764 1,397,984 1,420,989 1,420,989 420,989 642,355 642,355 642,355 642,355 Remarks: *1 Increase in the number of common stock as a result of merger with The Japan Research Institute Holdings, Ltd. (merger ratio: 1-to-0.021) *2 Allotment to third parties: Preferred stock (1st to 12th series Type 4): 50,100 shares *3 Allotment to third parties: Preferred stock (13th series Type 4): 115,000 shares Issue price: ¥3,000,000 Capitalization: ¥1,500,000 Issue price: ¥3,000,000 Capitalization: ¥1,500,000 *4 Conversion of 1 share of preferred stock (13th series Type 4) to 9.61 shares of common stock *5 Capital reserve was transferred to other capital surplus pursuant to Article 289-2 of the Commercial Code. *6 Conversion of 32,000 shares of preferred stock (Type 1), 105,000 shares of preferred stock (Type 3) and 7,912 shares of preferred stock (13th series Type 4) to 477,781.96 shares of common stock *7 Allotment to third parties: Preferred stock (1st series Type 6): 70,001 shares Issue price: ¥3,000,000 Capitalization: ¥1,500,000 *8 Conversion of 107,087 shares of preferred stock (13th series Type 4) to 1,029,680.28 shares of common stock *9 Public offering: Common stock: 80,000 shares Issue price: ¥1,130,500 Capitalization: ¥565,250 *10 Allotment to third parties: Common stock: 40,700 shares Issue price: ¥1,130,500 Capitalization: ¥565,250 *11 Repurchase and cancellation of 35,000 shares of preferred stock (Type 1) and 33,000 shares of preferred stock (Type 2) *12 Capital reserve was transferred to other capital surplus pursuant to Article 448-1 of the Company Law. *13 Increase in the number of common stock as a result of share exchange for making SMBC Friend Securities Co., Ltd. as our wholly-owned subsidiary (share exchange ratio: 1-to-0.0008) *14 Repurchase and cancellation of 67,000 shares of preferred stock (Type 2) *15 Repurchase and cancellation of 500,000 shares of preferred stock (Type 3) and increase in shares of common stock of 60,466 *16 Repurchase and cancellation of 195,000 shares of preferred stock (Type 3) SMFG 2007 119 Number of Shares Issued March 31, 2007 Common stock............................................................................................................................................................... Preferred stock (1st series Type 4)................................................................................................................................ Preferred stock (2nd series Type 4) ............................................................................................................................. Preferred stock (3rd series Type 4) .............................................................................................................................. Preferred stock (4th series Type 4) .............................................................................................................................. Preferred stock (5th series Type 4) .............................................................................................................................. Preferred stock (6th series Type 4) .............................................................................................................................. Preferred stock (7th series Type 4) .............................................................................................................................. Preferred stock (8th series Type 4) .............................................................................................................................. Preferred stock (9th series Type 4) .............................................................................................................................. Preferred stock (10th series Type 4) ............................................................................................................................ Preferred stock (11th series Type 4) ............................................................................................................................ Preferred stock (12th series Type 4) ............................................................................................................................ Preferred stock (1st series Type 6)................................................................................................................................ Total............................................................................................................................................................................... Number of shares issued 7,733,653.77 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 70,001 7,853,754.77 Stock Exchange Listings Tokyo Stock Exchange (First Section) Osaka Securities Exchange (First Section) Nagoya Stock Exchange (First Section) Number of Common Shares, Classified by Type of Shareholders March 31, 2007 Japanese government and local government................................................................ Financial institutions ...................................................................................................... Securities companies .................................................................................................... Other institutions............................................................................................................ Foreign institutions ........................................................................................................ Foreign individuals......................................................................................................... Individuals and others.................................................................................................... Total............................................................................................................................... Fractional shares ........................................................................................................... Number of shareholders 6 470 114 7,490 1,033 35 163,012 172,160 — Number of shares 4,751 2,345,415 110,908 1,425,270 3,130,016 114 692,309 7,708,783 Percentage of total 0.06% 30.43 1.44 18.49 40.60 0.00 8.98 100.00% 24,870.77 — Notes: 1. Of 67,855.95 shares in treasury stock, 67,855 shares are included in “Individuals and others” and the remaining 0.95 shares are included in “Fractional shares.” 2. “Other institutions” includes 532 shares held by the Securities Custody Association. Principal Shareholders a. Common Stock March 31, 2007 Number of shares Percentage of shares outstanding Japan Trustee Services Bank, Ltd. (Trust Account)........................................................................................ 442,347.00 5.71% The Master Trust Bank of Japan, Ltd. (Trust account).................................................................................... 397,852.00 The Chase Manhattan Bank N.A. London* ..................................................................................................... 193,039.00 State Street Bank and Trust Company 505103* ............................................................................................. 164,808.00 Nippon Life Insurance Company..................................................................................................................... 154,667.42 Japan Trustee Services Bank, Ltd. (Trust Account 4)..................................................................................... 133,979.00 State Street Bank and Trust Company* .......................................................................................................... 114,571.00 Sumitomo Mitsui Banking Corporation............................................................................................................ 100,481.00 JPMCB USA Residents Pension Jasdec Lend 385051*................................................................................. 91,511.00 Mellon Bank, N.A. as Agent for its Client Mellon Omnibus US Pension** ...................................................... 83,621.00 5.14 2.49 2.13 1.99 1.73 1.48 1.29 1.18 1.08 Total ................................................................................................................................................................ 1,876,876.42 24.26% *Standing agent: Mizuho Corporate Bank, Ltd.’s Kabutocho Custody & Proxy Department within the Settlement & Clearing Services Division ** Standing agent: The Hongkong and Shanghai Banking Corporation Limited’s Tokyo Branch Custody Department 120 SMFG 2007 b. Preferred Stock (1st series Type 4) k. Preferred Stock (10th series Type 4) March 31, 2007 Shareholder The Goldman Sachs Group, Inc. (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... Number of shares Percentage of shares outstanding March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding 4,175 100.00% (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% c. Preferred Stock (2nd series Type 4) l. Preferred Stock (11th series Type 4) March 31, 2007 Shareholder The Goldman Sachs Group, Inc. (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... Number of shares Percentage of shares outstanding March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding 4,175 100.00% (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% d. Preferred Stock (3rd series Type 4) m. Preferred Stock (12th series Type 4) March 31, 2007 Shareholder The Goldman Sachs Group, Inc. (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... Number of shares Percentage of shares outstanding March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding 4,175 100.00% (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% e. Preferred Stock (4th series Type 4) March 31, 2007 Shareholder The Goldman Sachs Group, Inc. (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... Number of shares Percentage of shares outstanding 4,175 100.00% f. Preferred Stock (5th series Type 4) March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% g. Preferred Stock (6th series Type 4) March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% n. Preferred Stock (1st series Type 6) March 31, 2007 Shareholder Sumitomo Life Insurance Company.... Nippon Life Insurance Company ........ MITSUI LIFE INSURANCE Number of shares 23,334 20,000 Percentage of shares outstanding 33.33% 28.57 COMPANY LIMITED ........................ 16,667 23.81 Mitsui Sumitomo Insurance Company, Limited............................. Total.................................................... 10,000 70,001 14.29 100.00% Notes: 1. Pursuant to Article 67 of the Enforcement Ordinance of the Company Law, the exercise of voting rights of common shares held by our subsidiary SMBC is not entitled. 2. The following reports on shareholdings (including their amend- ment reports) were submitted to the authorities. However, as we could not confirm how many shares are in beneficial possession of the submitters as of March 31, 2007, we did not include them in the list of principal shareholders shown above. The contents of the reports are summarized as follows: Submitters Capital Research and Filing date Number of shares* Management Company............ May 15, 2006 387,480 5.22% Goldman Sachs Japan Co., Ltd. ....................... Jan. 22, 2007 117,680** 1.50 Percentage of shares outstanding h. Preferred Stock (7th series Type 4) March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding * Includes shares held by co-shareholders. ** Includes 15,520 residual shares. (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% i. Preferred Stock (8th series Type 4) March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% j. Preferred Stock (9th series Type 4) March 31, 2007 Shareholder GSSM Holding II Corp. Number of shares Percentage of shares outstanding (Standing agent: Goldman Sachs Japan Co., Ltd.) ..................... 4,175 100.00% SMFG 2007 121 Stock Options March 31 Number of shares granted .......................................................................................................... Type of stock................................................................................................................................ Issue price.................................................................................................................................... Amount capitalized when shares are issued................................................................................ Exercise period of stock options .................................................................................................. Note: Former SMBC issued and granted stock options to certain directors and employees pursuant to the resolution of the ordinary general meeting of share- 1,116 shares Common stock ¥669,775 per share ¥334,888 per share From June 28, 2004 to June 27, 2012 2007 holders held on June 27, 2002. SMFG succeeded the obligations related to the stock options at the time of its establishment pursuant to the resolution of the preferred shareholders’ meeting held on September 26, 2002 and the extraordinary shareholders’ meeting held on September 27, 2002. Common Stock Price Range Stock Price Performance Year ended March 31 High ....................................................................... Low ........................................................................ Notes: 1. Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). 2007 ¥1,390,000 1,010,000 2006 ¥1,370,000 659,000 2. Preferred stocks are not listed on exchanges. Six-Month Performance 2004 ¥780,000 162,000 2003 ¥452,000 206,000 Yen 2005 ¥854,000 599,000 Yen High ................................................................ Low................................................................. Notes: 1. Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). October 2006 ¥1,340,000 1,220,000 November 2006 December 2006 ¥1,250,000 ¥1,320,000 1,190,000 1,120,000 January 2007 ¥1,290,000 1,200,000 February 2007 ¥1,220,000 1,100,000 March 2007 ¥1,160,000 1,010,000 2. Preferred stocks are not listed on exchanges. 122 SMFG 2007 Capital Ratio Information Sumitomo Mitsui Financial Group, Inc. and Subsidiaries The consolidated capital ratio at the end of March 2007 and thereafter is calculated using the method stipulated in “Standards for Bank Holding Company to Examine the Adequacy of Its Capital Based on Assets, Etc. Held by It and Its Subsidiaries Pursuant to Article 52-25 of the Banking Law” (Notification 20 issued by the Japanese Financial Services Agency in 2006; hereinafter referred to as “the Notification”). The consolidated capital ratio at the end of March 2006 was calculated using the method stipulated in “Standards for Consolidated Capital Ratio Pursuant to Article 52-25 of the Banking Law” (Ordinance 62 issued by the Ministry of Finance in 1998; hereinafter referred to as “the Ordinance”). In addition to the method stipulated in the Notification to calculate consolidated capital ratio (referred to as “First Standard” in the Notification), SMFG has adopted the foundation internal ratings-based approach for calculating credit risk-weighted asset amounts and imple- mented market risk controls. “Capital Ratio Information” is a new section of the Annual Report for this fiscal year only as Basel II became effective from March 31, 2007. Further, the section was prepared based on the Notification and the terms and details in the section may differ from the terms and details in other sections of the Annual Report. Scope of Consolidation 1. Consolidated Capital Ratio Calculation • Number of consolidated subsidiaries: 181 Please refer to “Principal Subsidiaries and Affiliates” of page 176 for their names and business outline. • Scope of consolidated subsidiaries for calculation of consolidated capital ratio is based on the scope of consolidated subsidiaries for prepar- ing consolidated financial statements. • There are no affiliates to which the proportionate consolidation method is applied. • There are no companies engaged exclusively in ancillary banking business or in developing new businesses as stipulated in Article 52-23 of the Banking Law. 2. Deduction from Capital • Number of nonconsolidated subsidiaries subject to deduction from capital: 127 Principal subsidiaries: S.B.L. Jupiter Co., Ltd. (Office rental, etc.) SBCS Co., Ltd. (Venture capital and consulting) • Number of financial affiliates subject to deduction from capital: 76 Please refer to “Principal Subsidiaries and Affiliates” of page 176 for their names and business outline. 3. Restrictions on Movement of Funds and Capital within Holding Company Group There are no special restrictions on movement of funds and capital among SMFG and its group companies. 4. Companies Subject to Deduction from Capital with Capital below Basel II Required Amount and Total Shortfall Amount Not applicable. SMFG 2007 123 ■ ■ Capital Structure Information (Consolidated Capital Ratio (First Standard)) Regarding the calculation of capital ratio as of March 31, 2007, certain procedures were performed by KPMG AZSA & Co. pursuant to “Treatment of Inspection of Capital Ratio Calculation Framework Based on Agreed-Upon Procedures” (JICPA Industry Committee Report No. 30), and as of March 31, 2006, certain procedures were performed by KPMG AZSA & Co. pursuant to “Treatment of Inspection of Capital Ratio Calculation Framework by External Auditors Based on Practical Guidelines Concerning External Audit of Internal Controls of Financial Institutions” ( JICPA Industry Audit Committee Report No. 30). The certain procedures performed by the external auditor are not part of the audit of consolidated financial statements. The certain procedures performed on our internal control framework for calculating the capital ratio are based on procedures agreed upon by SMFG and the external auditor and are not a validation of appropriateness of the capital ratio itself or opinion on the internal controls related to capital ratio calculation. Millions of yen March 31 Tier I capital: Tier II capital: Deductions*: Total qualifying capital: Risk-adjusted assets: Tier I risk-adjusted capital ratio: Total risk-adjusted capital ratio: Required capital: Capital stock.................................................................................................. Capital surplus .............................................................................................. Retained earnings ......................................................................................... Treasury stock............................................................................................... Cash dividends to be paid ............................................................................ Foreign currency translation adjustments ..................................................... Stock acquisition rights ................................................................................. Minority interests ........................................................................................... Goodwill and others ...................................................................................... Gain on sale on securitization transactions................................................... Total Tier I capital (A) .................................................................................... Unrealized gains on other securities after 55% discount .............................. Land revaluation excess after 55% discount................................................. General reserve for possible loan losses ...................................................... Excess amount of provision .......................................................................... Subordinated debt......................................................................................... Total Tier II capital......................................................................................... Tier II capital included as qualifying capital (B) ............................................. (C) ................................................................................................................. (D) = (A) + (B) - (C) ....................................................................................... On-balance sheet items ................................................................................ Off-balance sheet items ................................................................................ Market risk items ........................................................................................... Operational risk ............................................................................................. Total risk-adjusted assets (E)........................................................................ 2007 ¥ 1,420,877 57,773 1,386,436 (123,454) (66,619) (30,656) 14 1,399,794 (100,850) (40,057) 3,903,257 825,432 39,367 35,309 175,921 2,564,195 3,640,226 3,640,226 690,759 ¥ 6,852,723 ¥47,394,806 8,713,413 412,044 4,020,082 ¥60,540,346 2006 ¥ 1,420,877 1,229,225 944,112 (4,393) — (41,475) — 1,104,244 (6,686) — 4,645,905 627,807 39,934 742,614 — 2,657,378 4,067,736 4,067,736 619,279 ¥ 8,094,361 ¥58,984,821 5,952,321 385,206 — ¥65,322,349 (A) / (E) x 100................................................................................................ 6.44% 7.11% (D) / (E) x 100................................................................................................ (E) x 8% ........................................................................................................ 11.31% ¥ 4,843,227 12.39% — ¥ * “Deductions” refers to deductions stipulated in Article 8-1 of the Notification (Article 7-1 of the Ordinance) and includes willful holding of securities issued by other financial institutions and securities stipulated in Clause 2 (Clause 2 of Article 7-1 of the Ordinance). (Reference) The consolidated capital ratio as of March 31, 2007, calculated using the formula stipulated in the Ordinance is 10.59%. 124 SMFG 2007 ■ Capital Requirements March 31, 2007 Capital requirements for credit risk: Internal ratings-based approach .............................................................................................................................. Corporate exposures: ......................................................................................................................................... Corporate exposures (excluding specialized lending).................................................................................... Sovereign exposures...................................................................................................................................... Bank exposures ............................................................................................................................................. Specialized lending ....................................................................................................................................... Retail exposures: ................................................................................................................................................ Residential mortgage exposures.................................................................................................................... Qualifying revolving retail exposures.............................................................................................................. Other retail exposures ................................................................................................................................... Equity exposures: ............................................................................................................................................... Grandfathered equity exposures .................................................................................................................... PD/LGD approach .......................................................................................................................................... Market-based approach ................................................................................................................................ Simple risk weight method ........................................................................................................................ Internal models method............................................................................................................................. Credit risk-weighted assets under Article 145 of the Notification ........................................................................ Securitization exposures ..................................................................................................................................... Other exposures .................................................................................................................................................. Standardized approach ........................................................................................................................................... Total capital requirements for credit risk................................................................................................................... Capital requirements for market risk: Standardized measurement method ....................................................................................................................... Interest rate risk .................................................................................................................................................. Equity position risk .............................................................................................................................................. Foreign exchange risk ........................................................................................................................................ Commodities risk ................................................................................................................................................ Options ............................................................................................................................................................... Internal models method ........................................................................................................................................... Total capital requirements for market risk ................................................................................................................ Capital requirements for operational risk ................................................................................................................ Total amount of capital requirements ....................................................................................................................... Billions of yen ¥5,155.6 3,185.5 2,836.8 42.8 126.6 179.3 763.6 332.1 81.1 350.4 424.6 336.2 35.7 52.7 52.7 — 301.5 158.9 321.3 487.1 5,642.7 4.7 3.2 0.6 0.9 — — 28.2 33.0 321.6 ¥5,997.2 Notes: 1. Capital requirements for credit risk are capital equivalent to “credit risk-weighted assets x 8%” under the standardized approach and “credit risk-weighted assets x 8% + expected loss amount” under the internal ratings-based approach. Regarding exposures to be deducted from capital, the deduction amount is added to the amount of required capital. 2. The above amounts are after credit risk mitigation. 3. There were no eligible purchased corporate receivables as of March 31, 2007. 4. “Other exposures” includes estimated lease residual values, purchased receivables and other assets. Internal Ratings-Based (IRB) Approach 1. Scope SMFG and the following consolidated subsidiaries have adopted the foundation IRB approach for exposures as of March 31, 2007. (1) Domestic Operations Sumitomo Mitsui Banking Corporation, Sumitomo Mitsui Card Company, Limited, SMBC Guarantee Co., Ltd. and SMBC Finance Service Co., Ltd. (2) Overseas Operations Sumitomo Mitsui Banking Corporation Europe Limited, Sumitomo Mitsui Banking Corporation of Canada, Banco Sumitomo Mitsui Brasileiro S.A., PT Bank Sumitomo Mitsui Indonesia, SMBC Leasing and Finance, Inc., SMBC Capital Markets, Inc., SMBC Capital Markets Limited, and SMBC Derivative Products Limited Further, of consolidated subsidiaries that have adopted the standardized approach for exposures as of March 31, 2007, SMBC Leasing Company, Limited, THE MINATO BANK, LTD., and Kansai Urban Banking Corporation are scheduled to adopt the foundation IRB approach from March 31, 2010. Note: Directly controlled SPCs and limited partnerships for investment of consolidated subsidiaries using the foundation IRB approach have also adopted the foundation IRB approach. Further, the IRB approach is applied to equity exposures on a group basis, including equity exposures of consolidated sub- sidiaries applying the standardized approach. SMFG 2007 125 ■ 2. Exposures by Asset Class (1) Corporate Exposures A. Corporate, Sovereign and Bank Exposures (A) Rating Procedures • “Corporate, sovereign and bank exposures” includes credits to domestic and overseas C&I companies, individuals for business pur- poses (domestic only), sovereigns, public sector entities, and financial institutions. Business loans such as apartment construction loans, and SME loans with standardized screening process (hereinafter referred to as “standardized SME loans”) are, in principle, included in “retail exposures”. However, credits of more than ¥100 million are treated as corporate exposures in accordance with the Notification. • An obligor is assigned an obligor grade by first assigning a financial grade using a financial strength grading model and data obtained from the obligor’s financial statements. The financial grade is then adjusted taking into account the actual state of the obligor’s balance sheet and qualitative factors to derive the obligor grade (for details, please refer to “Credit Risk Assessment and Quantification” on page 38). Different rating series are used for domestic and overseas obligors – J1 ~ J10 for domestic obligors and G1 ~ G10 for overseas obligors – as shown below due to differences in actual default rate levels and portfolios’ grade distribu- tion. Different PD (Probability of Default) values are applied also. • In addition to the above basic rating procedure which builds on the financial grade assigned at the beginning, in some cases, the obligor grade is assigned based on the parent company’s credit quality or credit ratings published by external rating agencies. The Japanese government, local authorities and other public sector entities with special basis for existence and unconventional finan- cial statements are assigned obligor grades based on their attributes (for example, “local municipal corporations”), as the data on these obligors are not suitable for conventional grading models. Further, credits to individuals for business purpose, business loans and standardized SME loans are assigned obligor grades using grading models developed specifically for these exposures. • PDs used for calculating credit risk-weighted assets are estimated based on the default experience for each grade and taking into account possibility of estimation errors. In addition to internal data, external data are used to estimate and validate PDs. The defi- nition of default is the definition stipulated in the Notification (an event that would lead to an exposure being classified as “sub- standard loans,” “doubtful assets” or “bankrupt and quasi-bankrupt assets” occurring to the obligor). Obligor Grade Domestic Corporate Overseas Corporate J1 J2 J3 J4 J5 J6 J7 G1 G2 G3 G4 G5 G6 G7 J7R G7R J8 J9 J10 G8 G9 G10 Definition Very high certainty of debt repayment High certainty of debt repayment Satisfactory certainty of debt repayment Debt repayment is likely but this could change in cases of significant changes in economic trend or business environment No problem with debt repayment over the short term, but not satisfactory over the mid to long term and the situation could change in cases of significant changes in economic trend or business environment Currently no problem with debt repayment, but there are unstable business and financial factors that could lead to debt repayment problems Close monitoring is required due to problems in meeting loan terms and conditions, sluggish/unstable business, or financial problems Of which substandard borrowers Currently not bankrupt, but experiencing business difficulties, making insufficient progress in restructuring, and highly likely to go bankrupt Though not yet legally or formally bankrupt, has serious business difficulties and rehabilitation is unlikely; thus, effectively bankrupt Legally or formally bankrupt Borrower Category Normal Borrowers Borrowers Requiring Caution Substandard Borrowers Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers 126 SMFG 2007 (B) Portfolio a. Domestic Corporate, Sovereign and Bank Exposures March 31, 2007 Total Billions of yen Exposure amount On-balance sheet assets Off-balance sheet assets Weighted- average PD Weighted- average LGD Weighted- average risk weight J1-J3 ........................................................... ¥18,261.6 14,378.6 J4-J6 ........................................................... J7 (excluding J7R) ...................................... 1,978.0 Japanese government and 10,983.0 local municipal corporations ............................ 6,793.1 Other ........................................................... Default (J7R, J8-J10) .................................. 991.9 Total ............................................................ ¥53,386.2 Notes: 1. “Other” includes exposures guaranteed by credit guarantee corporations, exposures to public sector entities and voluntary organizations, and exposures to 10,875.2 6,016.1 965.0 ¥44,321.7 107.8 777.0 26.9 ¥9,064.5 ¥13,350.4 11,355.4 1,759.6 0.00 1.26 100.00 — ¥4,911.1 3,023.2 218.4 44.70 43.48 43.45 — 44.97% 41.78 40.63 0.10% 0.84 10.67 0.46 70.91 — — 22.88% 63.13 161.66 obligors not assigned obligor grades because they have yet to close their books (for example, newly established companies), as well as business loans and stan- dardized SME loans of more than ¥100 million. 2. “LGD” stands for loss given default. b. Overseas Corporate, Sovereign and Bank Exposures March 31, 2007 Total Billions of yen Exposure amount On-balance sheet assets Off-balance sheet assets Weighted- average PD Weighted- average LGD Weighted- average risk weight G1-G3 ......................................................... ¥12,579.4 670.4 G4-G6 ......................................................... 152.0 G7 (excluding G7R) .................................... 163.6 Other ........................................................... Default (G7R, G8-G10) ............................... 88.7 Total ............................................................ ¥13,654.1 Note: “Other” includes exposures to obligors not assigned obligor grades because they have yet to close their books (for example, newly established companies). 0.22% 1.71 27.13 0.94 100.00 — ¥5,595.3 192.0 80.5 42.1 10.9 ¥5,920.8 ¥6,984.1 478.4 71.5 121.5 77.8 ¥7,733.3 43.73% 44.66 44.89 44.88 44.95 — 105.65 251.83 86.24 — — 38.57% B. Specialized Lending (SL) (A) Rating Procedures • “Specialized lending” is sub-classified into “project finance,” “object finance,” “commodity finance,” “income-producing real estate” (IPRE) and “high-volatility commercial real estate” (HVCRE) in accordance with the Notification. Project finance is financing of a single project, such as a power plant or transportation infrastructure, and cash flows generated by the project is the primary source of repayment. Object finance includes aircraft finance and ship finance, and IPRE and HVCRE include real estate finance (a primary example is non-recourse real estate finance). There were no commodity finance exposures as of March 31, 2007. • Each SL product is assigned a grade using grading models based primarily on the expected loss ratio, and qualitative assessment. As with obligor grades, there are ten grade levels but the definition of each grade differs from that of obligor grade which is focused on PD. Credit risk-weight asset amount for the SL category is calculated by mapping the expected loss-based facility grades to the below five categories of the Notification. SMFG 2007 127 (B) Portfolio a. Project Finance, Object Finance and IPRE March 31, 2007 Strong: Residual term less than 2.5 years................... Residual term 2.5 years or more..................... Good: Residual term less than 2.5 years................... Residual term 2.5 years or more..................... Satisfactory ......................................................... Weak................................................................... Default ................................................................ Total.................................................................... b. HVCRE March 31, 2007 Strong: Risk weight Project finance Billions of yen Object finance 50% 70% 70% 90% 115% 250% — ¥100.4 435.9 34.8 146.8 31.4 22.7 3.6 ¥775.6 Risk weight Billions of yen ¥ 3.2 64.8 1.0 10.0 9.0 8.2 — ¥96.3 IPRE ¥ 274.6 695.7 44.7 105.0 56.4 1.5 — ¥1,177.9 Residual term less than 2.5 years................... Residual term 2.5 years or more..................... Good: Residual term less than 2.5 years................... Residual term 2.5 years or more..................... Satisfactory ......................................................... Weak................................................................... Default ................................................................ Total.................................................................... 70% 95% 95% 120% 140% 250% — ¥ 5.9 5.6 86.8 46.4 162.0 — — ¥306.7 (2) Retail Exposures A. Residential Mortgage Exposures (A) Rating Procedures • “Residential mortgage exposures” includes mortgage loans to individuals and some real estate loans in which the property consists of both residential and commercial facilities such as a store or rental apartment units, but excludes apartment construction loans. • Mortgage loans are rated as follows. Mortgage loans are allocated to a portfolio segment with similar risk characteristics in terms of (a) default risk determined using loan contract information, results of exclusive grading model and borrower category under self-assessment executed in accordance with the financial inspection manual of the Japanese FSA, and (b) recovery risk at time of default determined using LTV (Loan To Value) calculated based on the assessment value of collateral real estate. PDs and LGDs are estimated based on the default experi- ence for each segment and taking into account possibility of estimation errors. Further, the portfolio is subdivided based on the lapse of years from contract date and the effectiveness of segmentation in terms of default risk and recovery risk is validated periodically. Internal data are used to estimate and validate PDs and LGDs. The definition of default is the definition stipulated in the Notification. (B) Portfolio March 31, 2007 Mortgage loans PD segment: Not delinquent Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Weighted- average PD Weighted- average LGD Weighted- average risk weight 25.11% Use model .................................... 67.60 Other ............................................ 287.54 Delinquent ......................................... 26.54 Default ........................................................ — Total ............................................................ Notes: 1. “Delinquent” loans are past due loans and loans to obligors categorized as “Borrowers Requiring Caution” that do not satisfy the definition of default stipu- ¥8,925.2 915.3 39.1 119.3 ¥9,998.9 0.32% 0.62 26.34 100.00 — ¥8,818.8 915.3 31.9 116.7 ¥9,882.7 45.91% 70.60 51.49 46.09 — ¥106.4 — 7.3 2.6 ¥116.2 lated in the Notification. 2. “Other” includes loans guaranteed by employers. 128 SMFG 2007 B. Qualifying Revolving Retail Exposures (QRRE) (A) Rating Procedures • “Qualifying revolving retail exposures” includes card loans and credit card balances. • Card loans and credit card balances are rated as follows. Card loans and credit card balances are allocated to a portfolio segment with similar risk characteristics determined based, for card loans, on the credit quality of loan guarantee company, credit limit, settlement account balance and payment history, and, for credit card balances, on repayment history and frequency of use. PDs and LGDs used to calculate credit risk-weighted asset amounts are estimated based on the default experience for each segment and taking into account possibility of estimation errors. Further, the effectiveness of segmentation in terms default risk and recovery risk is validated periodically; internal data are used to estimate and validate PDs and LGDs; and the definition of default is the definition stipulated in the Notification. (B) Portfolio March 31, 2007 Card loans PD segment: Billions of yen Exposure amount On-balance sheet assets Total Balance Increase Off-balance sheet assets Undrawn amount Average CCF Weighted- Weighted- Weighted- average average average risk weight LGD PD Not delinquent... ¥ 430.4 Delinquent ...... 29.9 Credit card balances PD segment: Not delinquent... Delinquent ...... Default ..................... 904.3 6.0 14.4 ¥ 356.3 29.2 ¥ 74.1 0.7 ¥— ¥ 141.8 4.3 — 52.24% 15.33 2.45% 79.11% 9.81 81.16 58.93% 126.30 599.4 4.9 12.3 305.0 1.1 2.2 — 3,497.3 — — — — 8.72 — — 1.09 71.46 100.00 80.49 83.42 83.22 26.27 152.96 48.93 Total......................... ¥1,385.1 Notes: 1. On-balance sheet exposure amount is estimated by estimating the amount of increase in each transaction balance and not by multiplying the undrawn amount ¥— ¥3,643.4 ¥1,002.1 ¥383.0 — — — — by CCF (credit conversion factor). 2. “Average CCF” is “on-balance sheet exposure amount ÷ undrawn amount” and provided for reference only. It is not used for estimating on-balance sheet expo- sure amounts. 3. Past due loans of less than three months are recorded in “delinquent.” SMFG 2007 129 C. Other Retail Exposures (A) Rating Procedures • “Other retail exposures” includes business loans such as apartment construction loans, standardized SME loans, and consumer loans such as My Car Loan. • Business loans, standardized SME loans and consumer loans are rated as follows. a. Business loans and standardized SME loans are allocated to a portfolio segment with similar risk characteristics in terms of (a) default risk determined using loan contract information, results of exclusive grading model and borrower category under self- assessment executed in accordance with the financial inspection manual of the Japanese FSA, and (b) recovery risk determined based on, for standardized SME loans, obligor attributes and, for business loans, LTV. LGD is estimated based on the default experience for each segment and taking into account possibility of estimation errors. b. Rating procedures for consumer loans depends on whether the loan is collateralized. Collateralized consumer loans are allocated to a portfolio segment using the same standards as for mortgage loans of “A. Residential Mortgage Exposures.” Uncollateralized consumer loans are allocated to a portfolio segment based on account history. PDs and LGDs are estimated based on the default experience for each segment and taking into account possibility of estimation errors. Further, the effectiveness of segmentation in terms default risk and recovery risk is validated periodically, and internal data are used to estimate and validate PDs and LGDs. The definition of default is the definition stipulated in the Notification. (B) Portfolio March 31, 2007 Business loans PD segment: Not delinquent Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Weighted- average PD Weighted- average LGD Weighted- average risk weight Use model .................................... Other ............................................ Delinquent ......................................... ¥1,805.5 208.7 352.2 ¥1,790.1 208.7 348.5 Consumer loans PD segment: Not delinquent Use model .................................... Other ............................................ Delinquent ......................................... Default ........................................................ Total ............................................................ Notes: 1. “Business loans” includes apartment construction loans and standardized SME loans. 356.3 247.1 36.9 184.0 ¥3,171.5 370.1 249.3 37.2 195.8 ¥3,218.8 ¥15.4 0.0 3.7 13.8 2.3 0.3 11.8 ¥47.3 1.82% 1.78 10.99 60.42% 53.09 60.21 64.34% 62.24 98.65 1.47 1.76 23.10 100.00 — 45.11 66.29 49.81 56.46 — 51.30 64.45 116.06 44.71 — 2. “Delinquent” loans are past due loans and loans to obligors categorized as “Borrowers Requiring Caution” that do not satisfy the definition of default stipu- lated in the Notification. 3. “Other” includes loans guaranteed by employers. 130 SMFG 2007 (3) Equity Exposures and Credit Risk-Weighted Assets under Article 145 of the Notification A. Equity Exposures (A) Rating Procedures When acquiring equities subject to the PD/LGD approach, issuers are assigned obligor grades using the same rules as those of gen- eral credits to C&I companies, sovereigns and financial institutions. The obligors are monitored (for details, please refer to page 39) and their grades are revised if necessary (credit risk-weighted asset amount is set to 1.5 times when they are not monitored individu- ally). In the case there is no credit transaction with the issuer or it is difficult to obtain financial information, internal grades are assigned using ratings of external rating agencies if it is a qualifying investment. In the case it is difficult to obtain financial infor- mation and it is not a qualifying investment, the simple risk weight method under the market-based approach is applied. (B) Portfolio a. Equity Exposure Amounts March 31, 2007 Billions of yen Market-based approach ................................................................................................................................ Simple risk weight method ....................................................................................................................... Listed equities (300%) ........................................................................................................................ Unlisted equities (400%) ..................................................................................................................... Internal models method ........................................................................................................................... PD/LGD approach......................................................................................................................................... Grandfathered equity exposures................................................................................................................... Total .............................................................................................................................................................. Notes: 1. The above exposures are equity exposures stipulated in the Notification and differ from “stocks” described in the consolidated financial statements. ¥ 166.8 166.8 45.6 121.2 — 367.5 3,965.0 ¥4,499.3 2. “Grandfathered equity exposures” amount was calculated in accordance with Supplementary Provision No. 15 of the Notification. b. PD/LGD Approach March 31, 2007 Exposure amount Billions of yen Weighted- average PD Weighted-average risk weight J1-J3 .................................................................................................. J4-J6 .................................................................................................. J7 (excluding J7R) ............................................................................. Other .................................................................................................. Default (J7R, J8-J10) ......................................................................... Total ................................................................................................... Notes: 1. The above exposures are “equity exposures” stipulated in the Notification to which the PD/LGD approach is applied and differ from “stocks” of consolidated 0.05% 0.47 9.30 2.24 100.00 — ¥350.0 8.9 4.4 4.2 0.0 ¥367.5 105% 176 432 275 — — financial statements. 2. “Other” includes exposures to public sector entities. B. Credit Risk-Weighted Assets under Article 145 of the Notification (A) Rating Procedures Exposures under Article 145 of the Notification include credits to funds. In the case of such exposures, in principle, each underlying asset of the fund is assigned an obligor grade to calculate the asset’s credit risk-weighted asset amount and the amounts are totalized to derive the credit risk-weighted asset amount of the fund. When stocks account for more than half of the underlying assets of the fund, or it is difficult to directly calculate the credit risk-weighted asset amount of individual underlying assets, the credit risk- weight asset amount of the fund is calculated using the simple majority adjustment method, in which the equity exposure’s risk weight is applied to the entire fund, or the simple risk weight method (risk weight of 400% or 1,250%). (B) Portfolio March 31, 2007 Billions of yen Exposures under Article 145 of the Notification ............................................................................................ ¥1,896.2 SMFG 2007 131 (4) Securitization Exposures A. Risk Management Policies and Procedures Definition of securitization exposure has been clarified in order to properly identify, measure, evaluate and report risks, and a risk management department, independent of business units, has been established to centrally manage risks from recognizing securitiza- tion exposures to measuring, evaluating and reporting credit risk-weighted assets. The Group takes one of the following positions in securitization transactions. • Originator (a direct or indirect originator of underlying assets; or a sponsor of an ABCP conduit or a similar program that acquires exposures from third-party entities) • Investor • Other (for example, provider of swap for preventing a mismatch between dividend on trust beneficiary rights and cash flows gener- ated by underlying assets on which the rights are issued) B. Credit Risk-Weighted Asset Calculation Methodology There are three method of calculating the credit risk-weighted asset amount of securitization exposures subject to the IRB approach: the external ratings-based approach, supervisory formula, and internal assessment approach. The methods are used as follows. • First, securitization exposures are examined and the external ratings-based approach is applied to qualifying exposures. • The remaining exposures are examined and the supervisory formula is applied to qualifying exposures. • The remaining exposures are deducted from capital (risk weight of 1,250%). Credit risk-weighted asset amount for securitization exposures subject to the standardized approach is calculated mostly using ratings published by qualifying rating agencies or based on weighted-average risk weights of underlying assets as stipulated in the Notification. C. Accounting Policy on Securitization Transactions Accounting treatment of securitization of financial assets is as follows. Extinguishment of financial assets is recognized when the con- tractual rights over the financial assets is exercised, forfeited or control over the rights is transferred to a third-party, and the difference between the book value of the financial assets and the amount received/paid is recorded as the term’s gain/loss. When the control over the contractual rights is not deemed to have been transferred, the securitization transaction is treated as a financial transaction such as a mortgage loan. When a portion of financial assets satisfies the extinguishment condition, the extinguishment of the said portion is recognized and the difference between the book value of the extinguished portion and the amount received/paid is recorded as the term’s gain/loss. The book value of the extinguished portion is calculated by allocating the book value of the financial assets based on the proportion of the financial assets’ fair value that the extinguished portion represents. Further, the remaining portion is subject to self-assessment, and write-offs and provisions are made as necessary. D. Qualifying External Ratings Agencies When computing credit risk-weighted asset amounts for securitization exposures using the external rating-based approach under the IRB approach or standardized approach, the risk weights are determined by mapping the ratings of qualifying rating agencies to the risk weights stipulated in the Notification. The qualifying rating agencies are Rating and Investment Information, Inc., Japan Credit Rating Agency, Ltd., Moody’s Investors Service, Inc., Standard & Poor’s Ratings Services, and Fitch Ratings Ltd. When there are more than one rating for an exposure, the second smallest risk weight is used. 132 SMFG 2007 E. Portfolio (A) Securitization Transactions as Originator a. As Originator (excluding as Sponsor) (a) Underlying Assets March 31, 2007 Underlying asset amount Asset transfer type Synthetic type Total Claims on corporates ...................... ¥ 330.2 Mortgage loans................................ 1,550.9 Retail loans ¥ 181.5 1,550.9 ¥148.7 — Billions of yen Fiscal 2006 Securitized amount ¥ 520.5 789.7 Default amount ¥13.3 0.3 Loss amount ¥4.3 0.0 — 450.4 (excluding mortgage loans) ........... 5.9 Other claims .................................... 174.7 ¥1,738.4 Total ................................................ ¥2,506.3 Notes: 1. The above amounts include the amount of underlying assets securitized during the term without entailing securitization exposure. 2. “Default amount” is the total of underlying assets which are past due three months or more and defaulted underlying assets. 3. There were no securitization exposures subject to early amortization provision. 4. There were no credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification. 5. “Other claims” includes claims on PFI (Private Finance Initiative) businesses and lease fees. 341.2 0.4 ¥1,651.7 450.4 168.8 ¥768.0 20.1 0.0 ¥33.7 2.1 0.2 ¥6.6 Gains/losses on sales ¥ — 26.8 — — ¥26.8 (b) Securitization Exposures i. Underlying Assets by Asset Type March 31, 2007 Term-end balance Claims on corporates.................................................................... Mortgage loans............................................................................. Retail loans (excluding mortgage loans) ...................................... Other claims ................................................................................. Total.............................................................................................. ¥183.4 142.7 111.1 8.4 ¥445.6 ii. Risk Weights March 31, 2007 Billions of yen To be deducted from capital Increase in capital equivalent ¥ 1.7 29.9 6.8 8.4 ¥46.7 ¥ — 40.1 — — ¥40.1 Billions of yen Term-end balance Required capital 20% or less................................................................................................................... 100% or less................................................................................................................. 650% or less................................................................................................................. Capital deduction.......................................................................................................... Total ............................................................................................................................. ¥175.1 76.7 2.0 191.8 ¥445.6 ¥ 1.2 1.0 0.7 46.7 ¥49.6 SMFG 2007 133 b. As Sponsor (a) Underlying Assets Claims on corporates...................... Mortgage loans ............................... Retail loans March 31, 2007 Underlying asset amount Asset transfer type ¥1,014.3 — Total ¥1,014.3 — Billions of yen Fiscal 2006 Synthetic type ¥— — Securitized amount ¥5,898.5 — Default amount ¥206.0 — 0.0 (excluding mortgage loans) .......... 1.5 Other claims.................................... ¥207.5 Total................................................ Notes: 1. The above amounts include the amount of underlying assets securitized during the term without entailing securitization exposure. 37.1 124.2 ¥1,175.6 37.1 124.2 ¥1,175.6 0.5 175.0 ¥6,074.0 — — ¥— Loss amount ¥204.8 — 0.0 1.3 ¥206.0 2. “Default amount” is the amount of defaulted underlying assets and those past due three months or more. 3. “Default amount” and “loss amount” when acting as a sponsor of securitization of customer claims are estimated using the following methods and alterna- tive data are used as it is difficult to obtain relevant data in a timely manner because the underlying assets are recovered by the customer. (1) “Default amount” estimation method • For securitization transactions subject to the external ratings-based approach, the amount is estimated based on information on underlying assets obtainable from customers, etc. • For securitization transactions subject to supervisory formula, the amount is estimated based on obtainable information on, or default rate of, each obligor. Further, when it is difficult to estimate the amount using either method, it is conservatively estimated by assuming that the underlying asset is a default asset. (2) “Loss amount” estimation method • For securitization transactions subject to the external ratings-based approach, the amount is the same amount as the default amount estimated con- servatively in (1) above. • For securitization transactions subject to supervisory formula, when expected loss ratios of defaulted underlying assets can be determined, the amount is estimated using the ratios. When it is difficult to determine the ratios, the amount is the same amount as the default amount estimated in (1) above. 4. “Other claims” includes lease fees. 5. There were no securitization exposures subject to early amortization provision. 6. There were no credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification. (b) Securitization Exposures i. Underlying Assets by Asset Type March 31, 2007 Term-end balance Claims on corporates.................................................................... Mortgage loans............................................................................. Retail loans (excluding mortgage loans) ...................................... Other claims ................................................................................. Total.............................................................................................. Note: “Other claims” includes lease fees. ¥807.7 — 37.1 100.3 ¥945.1 ii. Risk Weights March 31, 2007 Billions of yen To be deducted from capital Increase in capital equivalent ¥13.1 — — — ¥13.1 ¥— — — — ¥— Billions of yen Term-end balance Required capital 20% or less................................................................................................................... 100% or less................................................................................................................. 650% or less................................................................................................................. Capital deduction.......................................................................................................... Total ............................................................................................................................. ¥809.4 103.1 18.9 13.7 ¥945.1 ¥ 5.6 3.7 2.4 13.1 ¥24.9 134 SMFG 2007 (B) Securitization Transactions in which the Group is the Investor a. Securitization Exposures (a) Underlying Assets by Asset Type March 31, 2007 Term-end balance Claims on corporates.................................................................... Mortgage loans............................................................................. Retail loans (excluding mortgage loans) ...................................... Other claims ................................................................................. Total.............................................................................................. Notes: 1. “Other claims” includes securitization products. ¥301.6 379.3 17.8 124.0 ¥822.8 Billions of yen To be deducted from capital Increase in capital equivalent ¥76.9 — — 1.3 ¥78.2 ¥— — — — ¥— 2. There were no credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification. (b) Risk Weights March 31, 2007 Billions of yen Term-end balance Required capital 20% or less................................................................................................................... 100% or less................................................................................................................. 650% or less................................................................................................................. Capital deduction.......................................................................................................... Total ............................................................................................................................. ¥668.5 26.2 — 128.1 ¥822.8 ¥ 4.7 1.6 — 78.2 ¥84.4 (5) Analysis of Actual Losses A. Comparison of Actual Losses This and Previous Fiscal Years SMFG recorded total credit cost (general provisions, nonperforming loan write-offs and gains on collection of written-off claims) of ¥145.0 billion on a consolidated basis in fiscal 2006, a year-over-year decrease of ¥157.0 billion. SMBC recorded ¥89.5 billion in total credit cost on a nonconsolidated basis in fiscal 2006, a year-over-year decrease of ¥141.4 bil- lion, attributable mainly to improvement in asset quality. In terms of exposure category, credit cost for corporate exposures increased ¥9.6 billion yen to ¥58.7 billion, and credit cost for other retail exposures increased ¥10.3 billion yen to ¥43.9 billion, mainly due to higher default rates. Total Credit Cost (Notes 1, 2 and 3) Fiscal 2006 Billions of yen Fiscal 2005 Increase (decrease) SMFG (consolidated) total........................................................................ SMBC (consolidated) total........................................................................ SMBC (nonconsolidated) total.................................................................. Corporate exposures ........................................................................... Sovereign and bank exposures ........................................................... Residential mortgage exposures ......................................................... QRRE .................................................................................................. Other retail exposures ......................................................................... ¥145.0 122.9 89.5 58.7 (0.7) 0.5 (0.1) 43.9 ¥302.0 275.0 230.9 49.1 (0.4) (0.1) 0.7 33.6 ¥(157.0) (152.1) (141.4) 9.6 (0.3) 0.6 (0.8) 10.3 Notes: 1. The above amounts do not include credit costs for equity exposures and exposures on capital market-driven transactions, and gains/losses on exposures subject to Article 145 of the Notification. 2. Exposure category amounts do not include general provisions for Normal Borrowers. 3. Bracketed fiscal year amount indicates gains generated by reversal of provisions, etc. 4. Credit costs for residential mortgages and QRRE guaranteed by consolidated subsidiaries are not included in the total credit cost of SMBC (nonconsolidated). B. Comparison of Estimated and Actual Losses Loss estimates will be evaluated in comparison with actual loss experience starting in fiscal 2007 as SMFG will begin estimating losses in accordance with the Notification in fiscal 2007. SMFG 2007 135 Standardized Approach 1. Scope The following consolidated subsidiaries have adopted the standardized approach for exposures as of March 31, 2007 (i.e. consolidated sub- sidiaries not listed in “IRB Approach: 1. Scope” on page 125). (1) Consolidated subsidiaries planning to adopt phased rollout of foundation IRB approach SMBC Leasing Company, Limited, THE MINATO BANK, LTD., and Kansai Urban Banking Corporation The three subsidiaries will adopt the foundation IRB approach from March 31, 2010. (2) Other consolidated subsidiaries These are consolidated subsidiaries judged not to be significant in terms of credit risk management based on the type of business, scale and other factors. These subsidiaries will adopt the standardized approach on a permanent basis. 2. Credit Risk-Weighted Asset Calculation Methodology A 100% risk weight is applied to claims on corporates in accordance with Article 145 of the Notification, and risk weights corresponding to country risk scores published by the Organization for Economic Co-operation and Development are applied to claims on sovereigns and financial institutions. 3. Exposure Balance by Risk Weight Segment March 31, 2007 Billions of yen Assigned country risk score 0%................................................................................................................................................... 10%................................................................................................................................................. 20%................................................................................................................................................. 35%................................................................................................................................................. 50%................................................................................................................................................. 75%................................................................................................................................................. 100%............................................................................................................................................... 150%............................................................................................................................................... Total ................................................................................................................................................ Notes: 1. The above amounts are exposures amounts after credit risk mitigation (before deduction of direct write-offs). 2. Equity exposures are not included. ¥1,078.7 562.3 574.4 1,247.5 97.7 643.5 5,128.1 16.6 ¥9,348.9 ¥ 83.7 — 261.9 — 1.9 — 0.4 — ¥348.0 136 SMFG 2007 ■ ■ Credit Risk Mitigation Techniques 1. Credit Risk Management Policy and Procedures Credit risk mitigation (CRM) techniques are taken into account in calculating credit risk-weighted asset amounts. Specifically, amounts are adjusted for eligible financial or real estate collateral, guarantees or credit derivatives, or by netting loans against obligors’ deposits. (1) Scope and Management A. Collateral (Eligible Financial or Real Estate Collateral) SMBC designates deposits and securities as eligible financial collateral, and land and buildings as eligible real estate collateral. Real estate collateral is evaluated taking into account its fair value, appraisal value, and current condition, and our lien position. Real estate collateral must maintain sufficient collateral value in the event security rights must be exercised due to delinquency. However, during the period from acquiring the rights to exercising the rights, the property may deteriorate or suffer damages from natural disasters, or there may be changes in lien position due to, for example, attachment or establishment of lien by a third-party. Therefore, regular monitoring of collateral is implemented according to the type of property and the type of security interest. B. Guarantees and Credit Derivatives Guarantors are sovereigns, municipal corporations, credit guarantee corporations and other public sector entities, financial institutions and C&I companies. Counterparties to credit derivative transactions are mostly domestic and overseas banks and securities companies. Credit risk-weight asset amounts are calculated taking into account credit risk mitigation of guarantees and credit derivatives acquired from entities with sufficient ability to provide protection such as sovereigns, municipal corporations and other public sector entities of comparable credit quality, and financial institutions and C&I companies with sufficient credit ratings. C. Netting of Loans against Deposits SMBC verifies the legal effectiveness of netting arrangement for loans and deposits for each transaction. Specifically, lending transac- tions subject to netting of loans against deposits are stipulated in the “Agreement on Bank Transactions”, and fixed-term deposits which have fixed maturity and cannot be transferred to third-party entities are subject to netting. Regarding deposits with us submit- ted as collateral, their effect as credit risk mitigant is taken into account under the above A. eligible financial collateral framework. Further, daily maturity and balance (including post-netting situation) monitoring of subject loans and deposits is implemented in accordance with the Notification. When there is a maturity/currency mismatch, netting is executed after making adjustments as stip- ulated in the Notification, and credit risk-weighted asset amount is calculated after netting. (2) Concentration of Credit Risk and Market Risk At SMBC, there is a framework in place for controlling concentration of risk in obligors with large exposures which includes credit limit guidelines, risk concentration monitoring, and reporting to Credit Risk Committee (please refer to page 41). Further, exposures to these obligors are monitored on a group basis, taking into account risk concentration in their parent companies in cases of guaranteed exposures. When marketable financial products (for example, credit derivatives) are used as credit risk mitigants, market risk generated by these products is controlled by setting upper limits. 2. Exposure Balance after CRM March 31, 2007 Billions of yen Eligible financial collateral Eligible real estate collateral Foundation IRB approach ............................................................................................................... Corporate exposures ................................................................................................................. Sovereign exposures ................................................................................................................ Bank exposures ......................................................................................................................... Standardized approach................................................................................................................... Total ................................................................................................................................................ ¥2,325.5 1,675.0 0.1 650.4 133.4 ¥2,458.9 ¥2,661.4 2,660.2 1.2 0.1 — ¥2,661.4 March 31, 2007 Billions of yen Guarantee Credit derivative Foundation IRB approach ............................................................................................................... Corporate exposures ................................................................................................................. Sovereign exposures ................................................................................................................. Bank exposures ......................................................................................................................... Residential mortgage exposures ............................................................................................... QRRE ........................................................................................................................................ Other retail exposures ............................................................................................................... Standardized approach................................................................................................................... Total ................................................................................................................................................ ¥3,659.7 3,044.9 58.3 294.8 261.3 — 0.4 90.2 ¥3,749.9 ¥226.0 226.0 — — — — — — ¥226.0 SMFG 2007 137 ■ Derivative Transactions 1. Risk Management Policy and Procedures (1) Policy on Collateral Security and Impact of Deterioration of Our Credit Quality Collateralized derivative is a CRM technique in which collateral is delivered or received regularly in accordance with replacement cost. The Group conducts collateralized derivative transactions as necessary, thereby reducing credit risk. In the event our credit quality dete- riorates, however, the counterparty may demand additional collateral, but its impact is deemed to be insignificant. (2) Netting Netting is another CRM technique, and “close-out netting” is the main type of netting. In close-out netting, when a default event, such as bankruptcy, occurs to the counterparty, all claims against, and obligations to, the counterparty, regardless of maturity and currency, are netted out to create a single claim or obligation. Close-out netting is applied to foreign exchange and swap transactions covered under a master agreement with a net-out clause or other means of securing legal effectiveness, and the effect of CRM is taken into account only for such claims and obligations. 2. Credit Equivalent Amounts (1) Derivative Transactions A. Calculation Method Current exposure method B. Credit Equivalent Amounts March 31, 2007 Billions of yen Gross replacement cost ................................................................................................................................... Gross add-on amount....................................................................................................................................... Gross credit equivalent amount........................................................................................................................ Foreign exchange related transactions ....................................................................................................... Interest rate related transactions................................................................................................................. Gold related transactions ............................................................................................................................ Equities related transactions ....................................................................................................................... Precious metals (excluding gold) related transactions ............................................................................... Other commodity related transactions ........................................................................................................ Credit default swaps.................................................................................................................................... Reduction in credit equivalent amount due to netting ...................................................................................... Net credit equivalent amount............................................................................................................................ Collateral amount ............................................................................................................................................. Qualifying financial collateral ...................................................................................................................... Qualifying real estate collateral ................................................................................................................... Net credit equivalent amount (after taking into account credit risk mitigation effect of collateral) .................... Note: Net credit equivalent amount was the same before and after taking into account the CRM effect of collateral as the foundation IRB approach and simple approach of ¥2,901.8 3,931.1 6,832.9 2,932.7 3,616.1 — 2.3 — 265.1 16.7 3,253.1 3,579.8 216.6 122.7 93.9 ¥3,579.8 the standardized approach have been adopted. (2) Notional Principal Amounts of Credit Derivatives March 31, 2007 Billions of yen Notional principal amount Of which for CRM Protection purchased................................................................................................................ Protection provided................................................................................................................... ¥1,260.4 1,067.4 ¥226.0 — 138 SMFG 2007 ■ Market Risk 1. Scope The following approaches are used to calculate market risk equivalent amounts. (1) Internal Models Approach General market risk of SMBC, Sumitomo Mitsui Banking Corporation Europe Limited, SMBC Capital Markets, Inc., SMBC Capital Markets Limited, and SMBC Derivative Products Limited (2) Standardized Measurement Method • Specific risk • General market risk of consolidated subsidiaries other than SMBC, Sumitomo Mitsui Banking Corporation Europe Limited, SMBC Capital Markets, Inc., SMBC Capital Markets Limited, and SMBC Derivative Products Limited 2. Valuation Method Corresponding to Transaction Characteristics All assets and liabilities held in the trading book – therefore, subject to calculation of market risk equivalent amount – are transactions with high market liquidity. Securities and monetary claims are carried at the fiscal year-end market price, and derivatives such as swaps, futures and options are stated at amounts that would be settled if the transactions were terminated at the consolidated balance sheet date. ■ Operational Risk 1. Methodology for Calculating Operational Risk Equivalent Amounts The Basic Indicator Approach has been adopted to calculate operational risk equivalent amounts as of March 31, 2007. ■ Equity Exposures in Banking Book 1. Risk Management Policy and Procedures Securities in the banking book are properly managed, for example, by setting upper limits on the allowable amount of risk under the market or credit risk management framework selected according to their holding purpose and risk characteristics. For securities held as “other secu- rities,” the upper limits are also set in terms of price fluctuation risk. Regarding stocks of subsidiaries, assets and liabilities of subsidiaries are managed on a consolidated basis, and risks related to stocks of affiliates are recognized separately. Their risk as equity is not measured as upper limits on the allowable amount of risk are set for stocks of subsidiaries and affiliates, and the limits are established within the “risk capital limit” of SMFG, taking into account the financial and busi- ness situations of the subsidiaries and affiliates. 2. Valuation of Securities in Banking Book and Other Significant Accounting Policies Stocks of subsidiaries and affiliates are carried at amortized cost using the moving-average method. Other securities with market prices are carried at their average market prices during the final month of the fiscal year. Securities other than these securities are carried at their fiscal year-end market prices (cost of securities sold is calculated using primarily the moving-average method) and those with no available market prices are carried at cost using the moving-average method. Net unrealized gains (losses) on other securities, net of income taxes, are reported as a component of “net assets.” Derivative transactions are carried at fair value. 3. Consolidated Balance Sheet Amounts and Fair Values March 31, 2007 Billions of yen Balance sheet amount Fair value Listed equity exposures .................................................................................................................. Stocks of subsidiaries and affiliates and equity exposures other than above ................................ Total ............................................................................................................................................... ¥3,980.3 519.0 ¥4,499.3 ¥3,980.3 — — ¥ SMFG 2007 139 4. Gains (Losses) on Sale and Devaluation of Stocks of Subsidiaries and Affiliates and Equity Exposures Fiscal 2006 Gains (losses) ........................................................................................................................................................... Gains on sale ...................................................................................................................................................... Losses on sale .................................................................................................................................................... Devaluation .......................................................................................................................................................... Note: The above amounts are “gains (losses) on stocks and other securities” in the consolidated statements of income. Billions of yen ¥44.7 62.8 1.5 16.6 5. Unrealized Gains (Losses) Recognized on Consolidated Balance Sheet but Not on Consolidated Statements of Income March 31, 2007 Unrealized gains (losses) recognized on Billions of yen consolidated balance sheet but not on consolidated statements of income ............................................................ ¥1,982.6 Note: The above amount is for stocks of Japanese companies and foreign stocks with market prices. 6. Unrealized Gains (Losses) Not Recognized on Consolidated Balance Sheet or Consolidated Statements of Income March 31, 2007 Unrealized gains (losses) not recognized on Billions of yen consolidated balance sheet or consolidated statements of income......................................................................... ¥65.7 Note: The above amount is for stocks of affiliates with market prices. Interest Rate Risk in Banking Book Interest rate risk in the banking book fluctuates significantly depending on the method of recognizing maturity of demand deposits (such as cur- rent accounts and ordinary deposits which funds can be withdrawn on demand) and the method of predicting early withdrawal from fixed-term deposits and prepayment of consumer loans. Key assumptions made by SMBC in measuring interest rate risk in the banking book are as follows. 1. Method of Recognizing Maturity of Demand Deposits The total amount of demand deposits expected to remain with the bank for the long term (with 50% of the lowest balance during the past three years as the upper limit) is recognized as a core deposit amount and interest rate risk is measured for each maturity with 3 years as the maximum term (the average is 1.5 years). 2. Method of Estimating Early Withdrawal from Fixed-term Deposits and Prepayment of Consumer Loans Rate of early withdrawal from fixed-term deposits and rate of prepayment of consumer loans are estimated and the rates are used to calculate cash flows used for measuring interest rate risk. Outlier Framework (Sumitomo Mitsui Banking Corporation and Subsidiaries) Banks experiencing declines in economic value of the banking book by more than 20% of the sum of Tier I and Tier II capital as a result of a standardized interest rate shock are deemed “outlier banks” from fiscal 2006. SMBC measures the amount of decline in economic value monthly. At the end of March 2007, the amount of decline in economic value was 2.1% of sum of Tier I and Tier II capital, far below the criterion of “outlier bank.” Billions of yen Decline in economic value Impact of yen interest rate.............................................................................................................................................. Impact of US dollar interest rate..................................................................................................................................... Impact of Euro interest rate ............................................................................................................................................ Total ............................................................................................................................................................................... Total / Tier I + Tier II ...................................................................................................................................................... Note: “Decline in economic value” is the decline of present value after a standardized interest rate shock (1st and 99th percentile of observed interest rate changes using a 1 year holding ¥119.7 33.6 3.4 ¥165.8 2.1% period and 5 years of observations). 140 SMFG 2007 ■ n Exposure Balance by Type of Assets, Geographic Region, Industry and Residual Term 1. Exposure Balance by Type of Asset, Geographic Region and Industry Billions of yen March 31, 2007 Loans, etc. Bonds Derivatives Other Total Domestic operations (excluding offshore banking accounts) Manufacturing............................................................. Agriculture, forestry, fishery and mining ..................... Construction ............................................................... Transport, information, communications and utilities.... Wholesale and retail ................................................... Financial and insurance.............................................. Real estate ................................................................. Services...................................................................... Local municipal corporations ...................................... Other industries .......................................................... Subtotal ...................................................................... Overseas operations and offshore banking accounts ¥ 8,135.7 179.1 1,772.1 3,793.9 6,982.3 7,593.2 8,766.4 7,010.9 1,133.8 18,412.1 ¥63,779.4 Sovereigns.................................................................. Financial institutions ................................................... C&I companies ........................................................... Others......................................................................... Subtotal ...................................................................... Total................................................................................. Notes: 1. The above amounts are exposure amounts after credit risk mitigation. ¥ 315.8 2,473.8 8,964.0 2,075.2 ¥13,828.8 ¥77,608.2 ¥ 132.7 1.1 57.9 137.7 64.3 1,275.2 89.1 65.6 750.2 7,912.8 ¥10,486.5 ¥ 82.5 243.9 258.8 350.4 ¥ 935.5 ¥11,422.0 ¥ 400.5 9.0 14.6 97.7 433.6 1,217.3 40.0 87.5 1.1 160.7 ¥2,461.9 ¥ 8.4 805.3 263.0 41.3 ¥1,117.9 ¥3,579.8 ¥2,846.4 66.7 185.3 880.6 685.1 322.3 262.0 515.1 2.6 3,771.8 ¥9,537.9 ¥ — 0.0 — 293.8 ¥ 293.8 ¥9,831.6 ¥ 11,515.2 255.9 2,029.8 4,909.9 8,165.2 10,408.0 9,157.5 7,679.1 1,887.7 30,257.3 ¥ 86,265.7 ¥ 406.6 3,523.0 9,485.7 2,760.7 ¥ 16,176.0 ¥102,441.7 2. The above amounts do not include equity exposures and credit risk-weighted assets under Article 145 of the Notification. 3. “Domestic operations” comprises the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. “Overseas operations” comprises the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 4. “Loans, etc.” includes loans, commitments and off-balance sheet assets except other derivatives, and “Other” includes equity exposures and standardized approach applied funds. 2. Exposure Balance by Residual Term Billions of yen March 31, 2007 Loans, etc. Bonds Derivatives Other Total To 1 year ......................................................................... More than 1 year to 3 years............................................. More than 3 years to 5 years........................................... More than 5 years to 7 years........................................... More than 7 years ........................................................... No fixed maturity.............................................................. Total................................................................................. Notes: 1. The above amounts are exposure amounts after credit risk mitigation. ¥22,237.0 11,762.0 11,734.2 4,508.1 20,365.9 7,000.9 ¥77,608.2 ¥ 3,747.2 1,628.6 1,451.8 1,382.4 3,212.1 — ¥11,422.0 ¥ 389.4 1,232.6 1,058.7 431.9 467.2 — ¥3,579.8 ¥ 176.6 503.0 621.5 162.9 110.4 8,257.2 ¥9,831.6 ¥ 26,550.3 15,126.2 14,866.1 6,485.3 24,155.7 15,258.2 ¥102,441.7 2. The above amounts do not include equity exposures and credit risk-weighted assets under Article 145 of the Notification. 3. “Loans, etc.” includes loans, commitments and off-balance sheet assets except other derivatives, and “Other” includes equity exposures and standardized approach applied funds. 4. “No fixed maturity” includes exposures not classified by residual term. SMFG 2007 141 3. Term-end Balance of Exposures Past Due 3 Months or More or Defaulted and Their Breakdown (1) By Geographic Region March 31, 2007 Billions of yen Domestic operations (excluding offshore banking accounts) .............................................................................. Overseas operations and offshore banking accounts ......................................................................................... Asia ................................................................................................................................................................ North America ................................................................................................................................................ Other regions.................................................................................................................................................. Total ..................................................................................................................................................................... Notes: 1. “Domestic operations” comprises the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consoli- dated subsidiaries. “Overseas operations” comprises the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries, and the term-end balances are calculated based on the obligor’s domicile country. ¥1,948.3 135.0 81.9 42.3 10.8 ¥2,083.3 2. The above amounts are credits subject to self-assessment, including mainly off-balance sheet credits to obligors categorized as “Substandard Borrowers” or lower under self-assessment. 3. The above amounts include partial direct write-offs (direct reductions). (2) By Industry March 31, 2007 Domestic operations (excluding offshore banking accounts) Manufacturing................................................................................................................................................. Agriculture, forestry, fishery and mining ......................................................................................................... Construction ................................................................................................................................................... Transport, information, communications and utilities ..................................................................................... Wholesale and retail....................................................................................................................................... Financial and insurance ................................................................................................................................. Real estate ..................................................................................................................................................... Services.......................................................................................................................................................... Other industries .............................................................................................................................................. Subtotal .......................................................................................................................................................... Overseas operations and offshore banking accounts Billions of yen ¥ 123.6 6.3 196.4 155.8 170.5 16.6 556.5 452.2 270.4 ¥1,948.3 Financial institutions ....................................................................................................................................... C&I companies ............................................................................................................................................... Others............................................................................................................................................................. Subtotal .......................................................................................................................................................... Total ..................................................................................................................................................................... Notes: 1. “Domestic operations” comprises the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consoli- dated subsidiaries. “Overseas operations” comprises the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 1.1 133.9 — ¥ 135.0 ¥2,083.3 ¥ 2. The above amounts are credits subject to self-assessment, including mainly off-balance sheet credits to obligors categorized as “Substandard Borrowers” or lower under self-assessment. 3. The above amounts include partial direct write-offs (direct reductions). 4. Term-end Balances of General Reserve for Possible Loan Losses, Specific Reserve for Possible Loan Losses and Loan Loss Reserve for Specific Overseas Countries (1) By Geographic Region March 31 2007 Billions of yen 2006 Increase (decrease) General reserve for possible loan losses .................................................. Loan loss reserve for specific overseas countries .................................... Specific reserve for possible loan losses ................................................. Domestic operations (excluding offshore banking accounts) .............. Overseas operations and offshore banking accounts ......................... Asia ................................................................................................. North America ................................................................................. Other regions .................................................................................. Total .......................................................................................................... Notes: 1. “Domestic operations” comprises the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consoli- dated subsidiaries. “Overseas operations” comprises the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries, and the term-end balances are calculated based on the obligor’s domicile country. ¥ 683.6 1.9 693.7 661.0 32.7 14.1 12.9 5.7 ¥1,379.2 ¥ 742.6 2.4 1,089.6 1,048.4 41.2 21.9 16.2 3.1 ¥1,834.6 ¥ (59.0) (0.5) (395.9) (387.4) (8.5) (7.8) (3.3) 2.6 ¥(455.4) 2. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). 142 SMFG 2007 (2) By Industry March 31 2007 Billions of yen 2006 Increase (decrease) General reserve for possible loan losses .................................................. Loan loss reserve for specific overseas countries .................................... Specific reserve for possible loan losses .................................................. Domestic operations (excluding offshore banking accounts)............... Manufacturing ................................................................................. Agriculture, forestry, fishery and mining.......................................... Construction .................................................................................... Transport, information, communications and utilities ...................... Wholesale and retail ....................................................................... Financial and insurance .................................................................. Real estate ...................................................................................... Services .......................................................................................... Other industries............................................................................... Overseas operations and offshore banking accounts .......................... Financial institutions........................................................................ C&I companies................................................................................ Others ............................................................................................. ........................................................................................................ ¥ 683.6 1.9 693.7 661.0 43.6 0.4 37.5 48.7 82.7 8.7 157.7 154.6 127.1 32.7 0.9 31.8 — ¥1,379.2 ¥ 742.6 2.4 1,089.6 1,048.4 43.5 0.5 141.9 62.8 70.8 57.1 301.7 273.9 96.2 41.2 0.7 40.5 — ¥1,834.6 ¥ (59.0) (0.5) (395.9) (387.4) 0.1 (0.1) (104.4) (14.1) 11.9 (48.4) (144.0) (119.3) 30.9 (8.5) 0.2 (8.7) — ¥(455.4) Total Notes: 1. “Domestic operations” comprises the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consoli- dated subsidiaries. “Overseas operations” comprises the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). 5. Loan Write-Offs by Industry Fiscal 2006 Domestic operations (excluding offshore banking accounts) Manufacturing ...................................................................................................................................................... Agriculture, forestry, fishery and mining............................................................................................................... Construction ......................................................................................................................................................... Transport, information, communications and utilities ........................................................................................... Wholesale and retail............................................................................................................................................. Financial and insurance ....................................................................................................................................... Real estate ........................................................................................................................................................... Services ............................................................................................................................................................... Other industries.................................................................................................................................................... Subtotal ................................................................................................................................................................ Billions of yen ¥10.6 0.0 5.6 14.9 21.3 1.1 (10.2) 16.2 25.4 ¥84.9 Overseas operations and offshore banking accounts Financial institutions............................................................................................................................................. C&I companies..................................................................................................................................................... Others .................................................................................................................................................................. Subtotal ................................................................................................................................................................ Total ........................................................................................................................................................................... Note: “Domestic operations” comprises the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated sub- sidiaries. “Overseas operations” comprises the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. ¥ 0.0 (3.5) — ¥ (3.5) ¥81.4 SMFG 2007 143 Income Analysis (Consolidated) Sumitomo Mitsui Banking Corporation and Subsidiaries Operating Income, Classified by Domestic and Overseas Operations 2007 2006 Millions of yen Year ended March 31 Domestic Overseas operations operations Elimination Total Domestic Overseas operations operations Elimination Total Interest income .................................................... ¥1,411,367 419,280 Interest expenses ................................................ 992,086 Net interest income.................................................... ¥593,969 408,872 185,097 ¥(55,102) (31,373) (23,728) ¥1,950,234 ¥1,273,062 269,092 1,003,969 796,779 1,153,455 ¥392,619 245,122 147,497 ¥(35,372) ¥1,630,309 489,935 1,140,374 (24,279) (11,092) Trust fees................................................................... Fees and commissions (income) ......................... Fees and commissions (expenses) ..................... Net fees and commissions ........................................ Trading profits...................................................... Trading losses ..................................................... Net trading income .................................................... Other operating income ....................................... Other operating expenses ................................... Net other operating income (expenses) .................... 3,482 518,851 104,406 414,445 118,694 10,720 107,974 179,271 225,707 (46,435) — 59,223 7,353 51,870 21,459 12,780 8,679 18,294 10,759 7,535 — (639) (345) (293) (21,564) (21,564) — (394) (174) (219) 3,482 577,435 111,413 466,021 118,589 1,936 116,653 197,172 236,292 (39,120) 8,626 557,992 96,132 461,860 36,163 8,066 28,096 341,621 126,546 215,075 — 49,288 3,601 45,686 18,099 13,389 4,710 19,504 12,346 7,157 — (2,421) (1,754) (666) (21,455) (21,455) — (880) (1,354) 474 8,626 604,859 97,979 506,879 32,807 — 32,807 360,246 137,538 222,708 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Income and expenses resulting from money held in trust are included in “Other income” and “Other expenses.” Therefore, “Interest expenses” are shown after deduction of expenses (2007, ¥5 million; 2006, ¥1 million) related to the management of money held in trust. 3. Intersegment transactions are reported in “Elimination” column. Average Balance, Interest and Earnings Yield of Interest-Earning Assets and Interest-Bearing Liabilities Domestic Operations Millions of yen Average balance Year ended March 31 Interest-earning assets.................................... ¥76,675,402 52,294,389 19,724,688 777,805 41,945 Loans and bills discounted......................... Securities ................................................... Call loans and bills bought ......................... Receivables under resale agreements ...... Receivables under securities 2007 Interest ¥1,411,367 975,869 330,569 17,367 94 borrowing transactions ............................. Deposits with banks ................................... 1,329,318 1,027,774 4,857 26,863 Interest-bearing liabilities ................................ ¥79,416,907 65,216,658 2,563,245 2,908,959 157,630 Deposits .................................................... Negotiable certificates of deposit ............... Call money and bills sold ........................... Payables under repurchase agreements ... Payables under securities lending transactions ................................. Commercial paper...................................... Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 2,301,547 — 2,288,969 3,560 3,627,408 ¥ 419,280 177,587 6,064 4,294 430 60,856 — 47,872 14 67,408 Earnings yield Average balance 2006 Interest ¥1,273,062 921,387 290,830 7,773 8 Earnings yield 1.66% 1.82 1.35 1.09 0.01 ¥76,860,046 50,705,981 21,493,008 713,123 98,096 1,411,749 1,390,836 613 23,683 ¥82,422,311 64,276,673 3,506,890 5,910,627 213,153 ¥ 269,092 100,809 870 1,310 6 2,771,613 289 1,486,282 3,791 3,723,495 58,292 0 41,865 4 61,711 0.04 1.70 0.33% 0.16 0.02 0.02 0.00 2.10 0.22 2.82 0.12 1.66 1.84% 1.87 1.68 2.23 0.23 0.37 2.61 0.53% 0.27 0.24 0.15 0.27 2.64 — 2.09 0.40 1.86 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. 2. In principle, average balances are calculated by using daily balances. However, some domestic consolidated subsidiaries use weekly, monthly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥1,088,877 million; 2006, ¥2,787,783 million). 4. Income and expenses resulting from money held in trust are included in “Other income” and “Other expenses.” Therefore, “Interest-earning assets” are shown after deduction of the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million) and corre- sponding interest (2007, ¥5 million; 2006, ¥1 million). 144 SMFG 2007 Notes: 1. Overseas operations comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. In principle, average balances are calculated by using daily balances. However, some overseas consolidated subsidiaries use weekly, monthly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥48,320 million; 2006, ¥32,268 Overseas Operations Average balance Year ended March 31 Interest-earning assets.................................... ¥11,228,957 7,836,742 1,109,298 200,194 145,659 Loans and bills discounted......................... Securities ................................................... Call loans and bills bought ......................... Receivables under resale agreements ...... Receivables under securities borrowing transactions ............................. Deposits with banks ................................... — 1,527,271 Interest-bearing liabilities ................................ Deposits .................................................... Negotiable certificates of deposit ............... Call money and bills sold ........................... Payables under repurchase agreements ... Payables under securities lending transactions ................................. Commercial paper...................................... Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... ¥8,929,624 6,985,307 738,076 325,729 352,703 — — 91,801 — 348,240 2007 Interest ¥593,969 401,424 62,710 10,824 7,003 — 72,910 ¥408,872 282,707 37,618 14,520 17,923 — — 2,931 — 20,930 million). Total of Domestic and Overseas Operations Average balance Year ended March 31 Interest-earning assets.................................... ¥87,160,682 59,486,052 20,833,987 978,000 187,604 Loans and bills discounted......................... Securities ................................................... Call loans and bills bought ......................... Receivables under resale agreements ...... Receivables under securities 2007 Interest ¥1,950,234 1,348,997 369,548 28,192 7,098 borrowing transactions ............................. Deposits with banks ................................... 1,329,318 2,457,987 4,857 96,700 Interest-bearing liabilities ................................ ¥87,602,397 72,104,532 3,301,321 3,234,688 510,333 Deposits .................................................... Negotiable certificates of deposit ............... Call money and bills sold ........................... Payables under repurchase agreements ... Payables under securities lending transactions ................................. Commercial paper...................................... Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 2,301,547 — 1,735,608 3,560 3,975,649 ¥796,779 457,221 43,683 18,815 18,353 60,856 — 22,504 14 88,338 Millions of yen Earnings yield Average balance 2006 Interest ¥392,619 283,993 37,627 6,556 6,758 Earnings yield 4.08% 4.27 3.96 3.66 3.69 ¥9,621,722 6,652,589 949,114 178,988 182,955 — 1,182,483 — 37,742 ¥6,988,102 5,705,664 303,226 145,523 208,672 — — 93,085 — 521,556 ¥245,122 167,488 12,033 4,658 7,440 — — 2,182 — 23,131 — 3.19 3.51% 2.94 3.97 3.20 3.57 — — 2.34 — 4.44 Millions of yen Earnings yield Average balance 2006 Interest ¥1,630,309 1,182,668 317,356 14,330 6,767 Earnings yield 1.90% 2.08 1.41 1.61 2.41 ¥85,860,247 56,756,777 22,442,122 892,111 281,051 1,411,749 2,555,420 613 59,867 ¥88,786,744 69,962,314 3,810,116 6,056,150 421,826 ¥ 489,935 266,739 12,904 5,969 7,447 2,771,613 289 977,550 3,791 4,245,052 58,292 0 21,326 4 84,843 0.04 2.34 0.55% 0.38 0.34 0.10 1.77 2.10 0.22 2.18 0.12 2.00 5.29% 5.12 5.65 5.41 4.81 — 4.77 4.58% 4.05 5.10 4.46 5.08 — — 3.19 — 6.01 2.24% 2.27 1.77 2.88 3.78 0.37 3.93 0.91% 0.63 1.32 0.58 3.60 2.64 — 1.30 0.40 2.22 Notes: 1. The figures above comprise totals for domestic and overseas operations after intersegment eliminations. 2. In principle, average balances are calculated by using daily balances. However, some consolidated subsidiaries use weekly, monthly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥1,136,823 million; 2006, ¥2,817,927 million). 4. Income and expenses resulting from money held in trust are included in “Other income” and “Other expenses.” Therefore, “Interest-earning assets” are shown after deduction of the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million) and corre- sponding interest (2007, ¥5 million; 2006, ¥1 million). SMFG 2007 145 Fees and Commissions 2007 2006 Millions of yen Year ended March 31 Domestic Overseas operations operations Elimination Fees and commissions (income)............................... Deposits and loans .............................................. Remittances and transfers................................... Securities-related business.................................. Agency................................................................. Safe deposits ....................................................... Guarantees .......................................................... Credit card ........................................................... ¥518,851 25,649 124,972 35,484 16,594 7,318 44,860 6,903 ¥59,223 40,664 9,166 271 — 4 1,266 — ¥(639) — (0) — — — (391) — Total ¥577,435 66,313 134,137 35,756 16,594 7,322 45,734 6,903 Domestic Overseas operations operations Elimination ¥557,992 24,305 123,757 64,561 18,938 7,380 40,246 7,056 ¥49,288 32,250 8,663 211 — 4 1,472 — ¥(2,421) (1,174) (0) — — — (482) — Total ¥604,859 55,381 132,420 64,773 18,938 7,384 41,236 7,056 Fees and commissions (expenses) ........................... Remittances and transfers................................... ¥104,406 25,135 ¥ 7,353 2,262 ¥(345) (198) ¥111,413 27,200 ¥ 96,132 24,048 ¥ 3,601 1,827 ¥(1,754) (7) ¥ 97,979 25,868 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Intersegment transactions are reported in “Elimination” column. Trading Income 2007 2006 Millions of yen Year ended March 31 Domestic Overseas operations operations Elimination Trading profits............................................................ ¥118,694 6,099 Gains on trading securities .................................. Gains on securities related to trading transactions ........................................... Gains on trading-related financial derivatives...... Others .................................................................. — 109,351 3,244 ¥21,459 37 ¥(21,564) — — 21,422 — — (21,564) — Total ¥118,589 6,136 — 109,208 3,244 Domestic Overseas operations operations Elimination ¥36,163 12,662 ¥18,099 217 ¥(21,455) — 1,172 22,230 97 57 17,824 — — (21,455) — Total ¥32,807 12,880 1,229 18,599 97 Trading losses ........................................................... ¥ 10,720 — Losses on trading securities ................................ Losses on securities related to trading transactions ........................................... Losses on trading-related financial derivatives.... Others .................................................................. 1,928 8,791 — ¥12,780 — ¥(21,564) — ¥ 1,936 — ¥ 8,066 — ¥13,389 — ¥(21,455) — ¥ 7 12,773 — — (21,564) — 1,936 — — — 8,066 — — 13,389 — — (21,455) — — — — — — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Intersegment transactions are reported in “Elimination” column. 146 SMFG 2007 Assets and Liabilities (Consolidated) Sumitomo Mitsui Banking Corporation and Subsidiaries Deposits and Negotiable Certificates of Deposit Year-End Balance March 31 Domestic operations: Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ..................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... Overseas operations: Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ..................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... Grand total .................................................................................................... Millions of yen 2007 2006 ¥41,307,135 21,273,969 3,273,252 65,854,357 1,920,747 ¥67,775,104 ¥ 5,331,444 1,006,300 8,241 6,345,986 705,470 ¥ 7,051,456 ¥74,826,561 ¥41,753,248 20,024,287 4,063,554 65,841,090 2,671,986 ¥68,513,076 ¥ 4,173,635 842,709 6,750 5,023,096 601,657 ¥ 5,624,753 ¥74,137,830 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice 3. Fixed-term deposits = Time deposits + Installment savings Balance of Loan Portfolio, Classified by Industry Year-End Balance March 31 Domestic operations: Millions of yen 2007 2006 Manufacturing .......................................................................................... Agriculture, forestry, fisheries and mining ................................................. Construction............................................................................................. Transportation, communications and public enterprises.......................... Wholesale and retail ................................................................................ Finance and insurance............................................................................. Real estate............................................................................................... Services ................................................................................................... Municipalities ........................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Overseas operations: Public sector ............................................................................................ Financial institutions................................................................................. Commerce and industry........................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Total .............................................................................................................. ¥ 5,594,929 139,509 1,435,549 3,035,500 5,502,101 5,169,458 7,626,700 6,371,973 648,704 17,021,236 ¥52,545,664 ¥ 35,783 481,228 5,977,548 577,624 ¥ 7,072,185 ¥59,617,850 10.65% ¥ 5,516,716 140,677 1,488,462 2,804,338 5,543,468 4,551,941 7,379,265 6,350,489 735,327 16,944,100 100.00% ¥51,454,786 0.27 2.73 5.78 10.47 9.84 14.51 12.13 1.23 32.39 0.51% ¥ 6.80 84.52 8.17 46,892 549,081 5,027,249 362,752 100.00% ¥ 5,985,975 ¥57,440,761 — 10.72% 0.27 2.89 5.45 10.78 8.85 14.34 12.34 1.43 32.93 100.00% 0.78% 9.17 83.99 6.06 100.00% — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Japan offshore banking accounts are included in overseas operations’ accounts. SMFG 2007 147 Risk-Monitored Loans March 31 Bankrupt loans .............................................................................................. Non-accrual loans ......................................................................................... Past due loans (3 months or more)............................................................... Restructured loans ........................................................................................ Total .............................................................................................................. Notes: Definition of risk-monitored loan categories 2007 ¥ 60,068 488,812 22,018 476,665 ¥1,047,566 Millions of yen 2006 ¥ 59,681 694,658 24,571 440,471 ¥1,219,383 1. Bankrupt loans: Credits for which accrued interest is not accounted in revenue; credits extended to borrowers that are undergoing bankruptcy, corporate reorganization and rehabilitation proceedings or debtors receiving orders of disposition by suspension of business at bill clearinghouses 2. Non-accrual loans: Credits for which accrued interest is not accounted in revenue; credits, excluding loans to bankrupt borrowers and loans with grace for interest payment to assist in corporate reorganization or to support business 3. Past due loans (3 months or more): Loans with payment of principal or interest in arrears for more than 3 months, calculated from the day following the contractual due date, excluding borrowers in categories 1. and 2. 4. Restructured loans: Loans to borrowers in severe financial condition given certain favorable terms and conditions to assist in corporate rehabilitation or to support business, excluding borrowers in categories 1. through 3. Securities Year-End Balance March 31 Domestic operations: Millions of yen 2007 2006 Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Overseas operations: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... ............................................................................................................ Total ¥ 7,640,064 571,103 4,066,497 4,535,384 2,286,002 ¥19,099,052 ¥ — — — — 1,205,587 1,205,587 ¥20,304,639 ¥11,566,093 607,777 3,958,081 4,244,439 3,899,188 ¥24,275,580 ¥ — — — — 958,135 ¥ 958,135 ¥25,233,716 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. “Others” include foreign bonds and foreign stocks. Trading Assets and Liabilities March 31 Domestic Overseas operations operations Elimination Total Domestic Overseas operations operations Elimination Total 2007 2006 Millions of yen Trading assets: ......................................................... ¥2,890,685 12,388 373 — Trading securities ................................................ Derivatives of trading securities........................... Securities related to trading transactions............. Derivatives of securities related to trading transactions ........................................... Trading-related financial derivatives .................... Other trading assets ............................................ 2,344 1,778,913 1,096,664 Trading liabilities:....................................................... ¥1,570,763 10,247 275 — Trading securities sold for short sales ................. Derivatives of trading securities........................... Securities related to trading transactions............. Derivatives of securities related to trading transactions ........................................... Trading-related financial derivatives .................... Other trading liabilities ......................................... 1,975 1,558,265 — ¥397,304 25,355 — — — 371,949 — ¥396,026 4,349 — — — 391,676 — ¥(25,647) ¥3,262,341 ¥3,710,140 122,278 37,744 275 373 — — — — — — 2,344 (25,647) 2,125,214 — 1,096,664 4,160 2,657,868 925,557 ¥(25,647) ¥1,941,142 ¥2,522,266 118,803 14,597 1,238 275 — — — — — — 1,975 (25,647) 1,924,294 — — 4,079 2,398,145 — ¥412,178 40,764 — — 1 371,412 — ¥430,185 533 — — — 429,651 — ¥(43,212) ¥4,079,106 163,042 275 — — — — — (43,212) — 4,162 2,986,069 925,557 ¥(43,212) ¥2,909,239 119,337 1,238 — — — — — (43,212) — 4,079 2,784,584 — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- tions comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Intersegment transactions are reported in “Elimination” column. 148 SMFG 2007 Income Analysis (Nonconsolidated) Sumitomo Mitsui Banking Corporation Gross Banking Profit, Classified by Domestic and International Operations Year ended March 31 Domestic operations Interest income .......................................... ¥1,037,393 2007 International operations ¥669,110 Interest expenses....................................... 133,203 635,846 904,189 Net interest income ......................................... 3,479 Trust fees ........................................................ 385,202 Fees and commissions (income) ............... 95,323 Fees and commissions (expenses) ........... 289,878 Net fees and commissions .............................. 4,047 Trading profits ............................................ 162 Trading losses............................................ 3,885 Net trading income (loss) ................................ 42,813 Other operating income ............................. 94,305 Other operating expenses.......................... Net other operating income (expenses) .......... (51,491) Gross banking profit ........................................ ¥1,149,941 Gross banking profit rate (%) .......................... 1.74% 33,263 2 79,969 16,431 63,538 99,671 1,936 97,735 63,912 63,902 9 ¥194,548 Millions of yen Total ¥1,706,170 [332] 768,717 [332] 937,452 3,482 465,171 111,754 353,416 103,719 2,098 101,620 106,725 158,207 (51,482) ¥1,344,490 Domestic operations ¥ 998,292 2006 International operations ¥441,421 54,421 430,747 943,870 8,625 394,224 94,808 299,415 1,077 1,312 (234) 52,951 38,139 14,811 ¥1,266,488 10,674 1 80,747 13,487 67,260 12,172 — 12,172 220,910 25,473 195,436 ¥285,545 Total ¥1,426,546 [13,168] 472,001 [13,168] 954,544 8,626 474,972 108,296 366,675 13,250 1,312 11,937 273,861 63,613 210,248 ¥1,552,033 1.34% 1.67% 1.91% 2.18% 1.96% Notes: 1. Domestic operations include yen-denominated transactions by domestic branches, while international operations include foreign-currency- denominated transactions by domestic branches and operations by overseas branches. Yen-denominated nonresident transactions and Japan offshore banking accounts are included in international operations. 2. “Interest expenses” are shown after deduction of amounts equivalent to interest expenses on money held in trust (2007, ¥5 million; 2006, ¥1 million). 3. Figures in brackets [ ] indicate interest payments between domestic and international operations. As net interest figures are shown for interest rate swaps and similar instruments, some figures for domestic and international operations do not add up to their sums. 4. Gross banking profit rate = Gross banking profit / Average balance of interest-earning assets ✕ 100 Average Balance, Interest and Earnings Yield of Interest-Earning Assets and Interest-Bearing Liabilities Domestic Operations Millions of yen 2007 Average balance Year ended March 31 Interest-earning assets.................................... ¥66,077,961 ¥1,037,393 [332] 817,842 197,538 1,151 37 Loans and bills discounted......................... Securities ................................................... Call loans .................................................. Receivables under resale agreements ...... Receivables under securities [171,786] 47,188,557 16,763,472 336,503 20,304 Interest borrowing transactions ............................. Bills bought ................................................ Deposits with banks ................................... 1,320,720 55,212 51,428 4,827 102 203 Earnings yield Average balance 1.56% ¥66,051,344 1.73 1.17 0.34 0.18 0.36 0.18 0.39 46,007,295 18,099,469 332,323 78,893 1,411,612 116,653 4,450 2006 Interest ¥998,292 [13,137] 783,444 187,182 64 2 613 7 0 Interest-bearing liabilities ................................ ¥67,955,018 ¥ 133,203 0.19% Deposits ..................................................... Negotiable certificates of deposit ............... Call money ................................................. Payables under repurchase agreements ... Payables under securities lending transactions ................................. Bills sold ..................................................... Commercial paper...................................... Borrowed money ........................................ Bonds ......................................................... 57,374,302 2,666,349 1,918,389 165,270 878,167 956,126 — 1,540,098 2,236,416 59,125 6,183 3,731 452 2,412 220 — 16,532 23,297 0.10 0.23 0.19 0.27 0.27 0.02 — 1.07 1.04 ¥70,359,783 [74,822] 56,437,539 3,659,782 2,006,332 218,055 ¥ 54,421 [30] 11,500 852 73 7 871,477 3,727,726 — 803,948 2,473,357 90 113 — 16,567 24,622 Earnings yield 1.51% 1.70 1.03 0.01 0.00 0.04 0.00 0.00 0.07% 0.02 0.02 0.00 0.00 0.01 0.00 — 2.06 0.99 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥1,021,949 million; 2006, ¥2,616,150 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million) and corresponding interest (2007, ¥5 million; 2006, ¥1 million). 2. Figures in brackets [ ] indicate the average balances of interdepartmental lending and borrowing activities between domestic and international oper- ations and related interest expenses. As net interest figures are shown for interest rate swaps and similar instruments, some figures for domestic and international operations do not add up to their sums. 3. Bond interest for the year ended March 31, 2006 includes amortization of discount on bonds. SMFG 2007 149 International Operations 2007 Millions of yen Year ended March 31 Interest-earning assets.................................... ¥14,513,250 Average balance Interest ¥669,110 Loans and bills discounted......................... Securities ................................................... Call loans .................................................. Receivables under resale agreements ...... Receivables under securities borrowing transactions ............................. Bills bought ................................................ Deposits with banks ................................... 6,371,044 4,095,307 452,724 98,709 — — 2,281,869 Interest-bearing liabilities ................................ ¥14,324,084 [171,786] 8,475,843 519,589 332,255 316,813 Deposits ..................................................... Negotiable certificates of deposit ............... Call money ................................................. Payables under repurchase agreements ... Payables under securities lending transactions ................................. Bills sold ..................................................... Commercial paper...................................... Borrowed money ........................................ Bonds ......................................................... 1,389,030 — — 1,359,685 1,440,949 325,518 171,500 22,351 4,026 — — 77,519 ¥635,846 [332] 337,174 27,561 14,986 16,071 58,357 — — 67,618 50,186 Earnings yield Average balance 4.61% 5.10 4.18 4.93 4.07 — — 3.39 ¥13,046,075 [74,822] 5,143,390 4,063,661 317,961 137,805 — — 2,287,514 4.43% ¥12,894,582 3.97 5.30 4.51 5.07 4.20 — — 4.97 3.48 7,388,093 155,444 164,130 179,167 1,839,599 — — 1,345,486 1,327,124 2006 Interest ¥441,421 [30] 207,408 129,998 11,395 4,360 — — 50,453 ¥430,747 [13,137] 215,426 6,837 5,195 6,352 58,114 — — 60,541 43,630 Earnings yield 3.38% 4.03 3.19 3.58 3.16 — — 2.20 3.34% 2.91 4.39 3.16 3.54 3.15 — — 4.49 3.28 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥51,778 million; 2006, ¥31,957 million). 2. Figures in brackets [ ] indicate the average balances of interdepartmental lending and borrowing activities between domestic and international oper- ations and related interest expenses. As net interest figures are shown for interest rate swaps and similar instruments, some figures for domestic and international operations do not add up to their sums. 3. Bond interest for the year ended March 31, 2006 includes amortization of discount on bonds. 4. The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly current method, under which the TT middle rate at the end of the previous month is applied to nonexchange transactions of the month concerned. Total of Domestic and International Operations Average balance Year ended March 31 Interest-earning assets.................................... ¥80,419,426 53,559,601 20,858,779 789,228 119,013 Loans and bills discounted......................... Securities ................................................... Call loans .................................................. Receivables under resale agreements ...... Receivables under securities 2007 Interest ¥1,706,170 1,143,361 369,039 23,503 4,064 borrowing transactions ............................. Bills bought ................................................ Deposits with banks ................................... 1,320,720 55,212 2,333,298 4,827 102 77,722 Interest-bearing liabilities ................................ ¥82,107,317 65,850,146 3,185,938 2,250,645 482,083 Deposits ..................................................... Negotiable certificates of deposit ............... Call money ................................................. Payables under repurchase agreements ... Payables under securities lending transactions ................................. Bills sold ..................................................... Commercial paper...................................... Borrowed money ........................................ Bonds ......................................................... 2,267,198 956,126 — 2,899,784 3,677,365 ¥ 768,717 396,300 33,745 18,718 16,523 60,770 220 — 84,150 73,483 Millions of yen Earnings yield Average balance 2006 Interest ¥1,426,546 990,853 317,180 11,459 4,362 613 7 50,454 ¥79,022,597 51,150,685 22,163,130 650,284 216,699 1,411,612 116,653 2,291,965 ¥83,179,544 63,825,633 3,815,227 2,170,463 397,223 ¥ 472,001 226,926 7,690 5,268 6,359 2,711,076 3,727,726 — 2,149,434 3,800,481 58,204 113 — 77,109 68,252 Earnings yield 1.80% 1.93 1.43 1.76 2.01 0.04 0.00 2.20 0.56% 0.35 0.20 0.24 1.60 2.14 0.00 — 3.58 1.79 2.12% 2.13 1.76 2.97 3.41 0.36 0.18 3.33 0.93% 0.60 1.05 0.83 3.42 2.68 0.02 — 2.90 1.99 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest earning deposits (2007, ¥1,073,727 million; 2006, ¥2,648,107 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2007, ¥2,607 million; 2006, ¥1,717 million) and corresponding interest (2007, ¥5 million; 2006, ¥1 million). 2. Figures in the table above indicate the net average balances of amounts adjusted for interdepartmental lending and borrowing activities between domestic and international operations and related interest expenses. 3. Bond interest for the year ended March 31, 2006 includes amortization of discount on bonds. 150 SMFG 2007 Breakdown of Interest Income and Interest Expenses Domestic Operations Millions of yen Year ended March 31 Interest income................................................ Loans and bills discounted......................... Securities ................................................... Call loans ................................................... Receivables under resale agreements ...... Receivables under securities borrowing transactions ............................. Bills bought ................................................ Deposits with banks...................................... Interest expenses............................................ Deposits ..................................................... Negotiable certificates of deposit ............... Call money ................................................. Payables under repurchase agreements ... Payables under securities lending transactions ................................. Bills sold ..................................................... Borrowed money ........................................ Bonds............................................................ Volume-related Rate-related 2007 increase (decrease) 402 ¥ 20,326 (13,816) 0 (1) (39) (3) 12 ¥ (1,860) 194 (231) (3) (1) 0 (84) 7,902 (2,358) increase (decrease) ¥38,697 14,071 24,173 1,087 36 4,254 99 191 ¥80,642 47,431 5,562 3,661 446 2,322 191 (7,937) 1,033 Net increase (decrease) ¥39,100 34,397 10,356 1,087 35 4,214 95 203 ¥78,782 47,625 5,331 3,658 445 2,322 106 (35) (1,325) Volume-related Rate-related 2006 increase (decrease) ¥(17,311) (14,896) (7,109) 33 0 ¥ 157 (1) 0 102 394 (20) (4) (12) (105) 45 (1,203) (1,691) increase (decrease) ¥ 36,357 (31,084) 63,133 6 1 273 5 (0) ¥(10,354) (1,039) 80 20 0 (1) (37) (3,727) (2,529) International Operations Millions of yen Year ended March 31 Interest income................................................ Loans and bills discounted......................... Securities ................................................... Call loans ................................................... Receivables under resale agreements ...... Deposits with banks...................................... Interest expenses............................................ Deposits ..................................................... Negotiable certificates of deposit ............... Call money ................................................. Payables under repurchase agreements ... Payables under securities lending transactions ................................. Borrowed money ........................................ Bonds............................................................ Volume-related Rate-related 2007 increase (decrease) ¥53,903 55,744 1,020 5,794 (1,236) (124) ¥51,712 35,042 19,049 6,920 6,227 (14,233) 645 3,873 increase (decrease) ¥173,784 62,364 40,481 5,162 903 27,189 ¥153,386 86,705 1,674 2,871 3,491 14,477 6,432 2,681 Net increase (decrease) ¥227,688 118,109 41,501 10,956 (333) 27,065 ¥205,098 121,748 20,723 9,791 9,718 243 7,077 6,555 Volume-related Rate-related 2006 increase (decrease) ¥ 495 37,930 (16,668) 1,234 220 6,558 ¥ (1,856) 9,114 4,022 (800) 48 (20,322) (10,251) 12,765 increase (decrease) ¥100,991 64,010 15,184 5,186 2,184 10,244 ¥150,603 110,739 562 2,673 3,536 26,814 6,717 (775) Total of Domestic and International Operations Millions of yen Year ended March 31 Interest income................................................ Loans and bills discounted......................... Securities ................................................... Call loans ................................................... Receivables under resale agreements ...... Receivables under securities borrowing transactions ............................. Bills bought ................................................ Deposits with banks...................................... Interest expenses............................................ Deposits ..................................................... Negotiable certificates of deposit ............... Call money ................................................. Payables under repurchase agreements ... Payables under securities lending transactions ................................. Bills sold ..................................................... Borrowed money ........................................ Bonds............................................................ Volume-related Rate-related 2007 increase (decrease) ¥25,620 48,167 (18,666) 2,847 (1,966) (39) (3) 925 ¥ (6,084) 7,416 (1,268) 201 1,603 (9,529) (84) 21,774 (2,211) increase (decrease) ¥254,003 104,340 70,525 9,196 1,667 4,254 99 26,343 ¥302,800 161,957 27,323 13,248 8,560 12,096 191 (14,733) 7,441 Net increase (decrease) ¥279,624 152,507 51,858 12,044 (298) 4,214 95 27,268 ¥296,716 169,373 26,055 13,449 10,164 2,566 106 7,041 5,230 Volume-related Rate-related 2006 increase (decrease) ¥ (1,659) 6,326 (17,968) 3,499 417 157 (1) 6,567 ¥ 4,621 4,395 (0) (330) (1,875) (27,385) 45 (10,299) 3,971 increase (decrease) ¥109,508 49,634 72,509 2,961 1,990 273 5 10,235 ¥121,188 114,813 4,645 2,218 5,448 33,771 (37) 1,835 3,798 Note: Volume/rate variance is prorated according to changes in volume and rate. Net increase (decrease) ¥ 19,046 (45,980) 56,024 39 1 431 3 0 ¥(10,252) (645) 60 15 (11) (106) 7 (4,930) (4,221) Net increase (decrease) ¥101,487 101,941 (1,483) 6,421 2,405 16,803 ¥148,747 119,853 4,584 1,873 3,584 6,492 (3,533) 11,990 Net increase (decrease) ¥107,848 55,960 54,540 6,460 2,407 431 3 16,803 ¥125,809 119,208 4,644 1,888 3,572 6,385 7 (8,464) 7,769 SMFG 2007 151 Fees and Commissions Year ended March 31 Fees and commissions (income) .................... Deposits and loans .................................... Remittances and transfers ......................... Securities-related business ........................ Agency ....................................................... Safe deposits ............................................. Guarantees ................................................ Domestic operations ¥385,202 10,717 96,938 21,874 14,085 6,855 22,054 2007 International operations ¥79,969 32,022 27,389 1,391 — — 6,775 Fees and commissions (expenses)................. Remittances and transfers ......................... ¥ 95,323 19,071 ¥16,431 5,927 Trading Income Millions of yen Total ¥465,171 42,739 124,327 23,265 14,085 6,855 28,829 ¥111,754 24,999 Domestic operations ¥394,224 11,009 97,637 23,212 16,280 6,975 19,319 ¥ 94,808 18,918 Millions of yen Year ended March 31 Trading profits ................................................. Gains on trading securities ........................ Gains on securities related to trading transactions.................................. Gains on trading-related financial derivatives.................................. Others ........................................................ Trading losses................................................. Losses on trading securities ...................... Losses on securities related to trading transactions.................................. Losses on trading-related financial derivatives.................................. Others ........................................................ Domestic operations ¥4,047 — — — 4,047 ¥ 162 162 — — — 2007 International operations ¥99,671 — — 99,671 — ¥ 1,936 — Total ¥103,719 — — 99,671 4,047 ¥ 2,098 162 1,936 1,936 — — — — Domestic operations ¥1,077 — — — 1,077 ¥1,312 1,312 — — — Note: Figures represent net gains after offsetting income against expenses. Net Other Operating Income (Expenses) 2006 International operations ¥80,747 29,269 25,702 1,048 — — 6,469 ¥13,487 4,513 2006 International operations ¥12,172 — Total ¥474,972 40,278 123,339 24,261 16,280 6,975 25,789 ¥108,296 23,432 Total ¥13,250 — 1,229 1,229 10,942 — ¥ — — — — — 10,942 1,077 ¥ 1,312 1,312 — — — Domestic operations ¥(51,491) (74,703) (1,449) — 2007 International operations ¥ 9 (37,709) (16,156) 55,243 Millions of yen Total ¥ (51,482) (112,413) (17,606) 55,243 Domestic operations ¥14,811 (11,305) (390) — 2006 International operations ¥195,436 985 (7,700) 202,634 Total ¥210,248 (10,320) (8,090) 202,634 Year ended March 31 Net other operating income (expenses) .......... Gains (losses) on bonds ............................ Losses on derivatives ................................ Gains on foreign exchange transactions.... General and Administrative Expenses Millions of yen Year ended March 31 Salaries and related expenses ....................................................................................................... Retirement benefit cost................................................................................................................... Welfare expenses........................................................................................................................... Depreciation ................................................................................................................................... Rent and lease expenses ............................................................................................................... Building and maintenance expenses.............................................................................................. Supplies expenses ......................................................................................................................... Water, lighting, and heating expenses ........................................................................................... Traveling expenses ........................................................................................................................ Communication expenses .............................................................................................................. Publicity and advertising expenses ................................................................................................ Taxes, other than income taxes ..................................................................................................... Others............................................................................................................................................. Total................................................................................................................................................ 2007 ¥162,778 (309) 26,816 49,671 47,863 5,301 5,451 4,876 3,057 7,048 12,714 35,017 249,528 ¥609,816 2006 ¥158,660 28,952 26,280 52,776 46,802 3,736 5,303 4,926 2,764 6,813 10,671 33,379 223,030 ¥604,098 Note: Because expenses reported on page 29 exclude nonrecurring losses, they are not reconciled with the figures reported in the above table. 152 SMFG 2007 Deposits (Nonconsolidated) Sumitomo Mitsui Banking Corporation Deposits and Negotiable Certificates of Deposit Year-End Balance March 31 Domestic operations: Millions of yen 2007 2006 Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ...................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... International operations: Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ...................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... Grand total .................................................................................................... ¥39,134,235 18,280,780 607,734 58,022,750 1,911,160 ¥59,933,911 ¥ 4,847,481 720,700 2,644,069 8,212,251 663,174 ¥ 8,875,426 ¥68,809,338 Notes: 1. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice 2. Fixed-term deposits = Time deposits + Installment savings 65.3% ¥39,708,409 17,284,768 30.5 1,135,522 1.0 58,128,700 96.8 2,765,903 3.2 100.0% ¥60,894,604 8.1 29.8 92.5 7.5 54.6% ¥ 3,486,860 583,594 2,871,629 6,942,084 385,478 100.0% ¥ 7,327,562 ¥68,222,167 — 65.2% 28.4 1.9 95.5 4.5 100.0% 47.6% 7.9 39.2 94.7 5.3 100.0% — Average Balance Year ended March 31 Domestic operations: Millions of yen 2007 2006 Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ...................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... International operations: Liquid deposits ......................................................................................... Fixed-term deposits ................................................................................. Others ...................................................................................................... Subtotal.................................................................................................... Negotiable certificates of deposit ............................................................. Total ......................................................................................................... Grand total .................................................................................................... ¥38,595,455 18,211,722 567,125 57,374,302 2,666,349 ¥60,040,652 ¥ 4,747,817 893,630 2,834,395 8,475,843 519,589 ¥ 8,995,432 ¥69,036,085 ¥38,358,425 17,513,424 565,689 56,437,539 3,659,782 ¥60,097,321 ¥ 3,705,055 647,887 3,035,150 7,388,093 155,444 ¥ 7,543,538 ¥67,640,860 Notes: 1. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice 2. Fixed-term deposits = Time deposits + Installment savings 3. The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly current method. Balance of Deposits, Classified by Type of Depositor March 31 Individual ....................................................................................................... Corporate ...................................................................................................... Total .............................................................................................................. Millions of yen 2007 2006 ¥33,623,712 29,057,052 ¥62,680,764 53.6% ¥32,760,329 30,347,382 46.4 100.0% ¥63,107,711 51.9% 48.1 100.0% Notes: 1. Figures are before adjustment on interoffice accounts in transit. 2. Negotiable certificates of deposit are excluded. 3. Accounts at overseas branches and Japan offshore banking accounts are excluded. SMFG 2007 153 Balance of Investment Trusts, Classified by Type of Customer March 31 Individual ....................................................................................................... Corporate ...................................................................................................... ............................................................................................................ Total 2007 ¥3,421,470 123,922 ¥3,545,392 2006 ¥2,803,120 120,489 ¥2,923,609 Note: Balance of investment trusts is recognized on a contract basis and measured according to each fund’s net asset balance at the fiscal year-end. Millions of yen Balance of Time Deposits, Classified by Maturity March 31 Less than three months................................................................................. Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... Three — six months ...................................................................................... Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... Six months — one year................................................................................. Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... One — two years .......................................................................................... Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... Two — three years........................................................................................ Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... Three years or more...................................................................................... Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... ............................................................................................................ Fixed interest rates .................................................................................. Floating interest rates .............................................................................. Others ...................................................................................................... Total Note: The figures above do not include installment savings. 2007 ¥ 5,779,472 5,120,459 — 659,012 3,848,742 3,817,056 — 31,685 4,864,342 4,840,188 1,200 22,954 1,483,625 1,466,005 13,650 3,970 1,468,884 1,454,359 12,050 2,474 1,556,364 1,102,449 453,312 602 ¥19,001,432 17,800,519 480,212 720,700 Millions of yen 2006 ¥ 5,870,988 5,336,407 — 534,580 2,807,247 2,786,021 — 21,225 4,758,121 4,740,237 — 17,884 1,406,623 1,400,075 1,200 5,348 1,337,208 1,320,748 14,350 2,109 1,688,116 1,303,749 381,920 2,446 ¥17,868,305 16,887,240 397,470 583,594 154 SMFG 2007 Loans (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Loans and Bills Discounted Year-End Balance March 31 Domestic operations: Millions of yen 2007 2006 Loans on notes ........................................................................................ Loans on deeds ....................................................................................... Overdrafts ................................................................................................ Bills discounted ........................................................................................ Subtotal.................................................................................................... International operations: Loans on notes ........................................................................................ Loans on deeds ....................................................................................... Overdrafts ................................................................................................ Bills discounted ........................................................................................ Subtotal.................................................................................................... Total .............................................................................................................. ¥ 2,460,937 35,242,150 9,190,227 368,778 ¥47,262,094 ¥ 587,967 5,802,753 95,220 8,404 ¥ 6,494,346 ¥53,756,440 ¥ 2,834,068 35,046,384 8,398,616 360,019 ¥46,639,088 ¥ 506,926 4,606,034 97,523 7,987 ¥ 5,218,471 ¥51,857,559 Average Balance Year ended March 31 Domestic operations: Millions of yen 2007 2006 Loans on notes ........................................................................................ Loans on deeds ....................................................................................... Overdrafts ................................................................................................ Bills discounted ........................................................................................ Subtotal.................................................................................................... International operations: Loans on notes ........................................................................................ Loans on deeds ....................................................................................... Overdrafts ................................................................................................ Bills discounted ........................................................................................ Subtotal.................................................................................................... Total .............................................................................................................. ¥ 2,606,379 35,279,808 8,994,841 307,527 ¥47,188,557 ¥ 568,081 5,676,262 118,873 7,826 ¥ 6,371,044 ¥53,559,601 ¥ 3,301,745 34,349,609 7,984,946 370,994 ¥46,007,295 ¥ 495,793 4,518,077 122,566 6,952 ¥ 5,143,390 ¥51,150,685 Note: The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly current method. Balance of Loans and Bills Discounted, Classified by Purpose March 31 Funds for capital investment ......................................................................... Funds for working capital .............................................................................. Total .............................................................................................................. Millions of yen 2007 2006 ¥20,710,260 33,046,180 ¥53,756,440 38.5% ¥21,007,908 30,849,651 61.5 100.0% ¥51,857,559 40.5% 59.5 100.0% Breakdown of Loans and Bills Discounted, Classified by Collateral March 31 Securities ...................................................................................................... Commercial claims........................................................................................ Commercial goods ........................................................................................ Real estate .................................................................................................... Others ........................................................................................................... Subtotal ......................................................................................................... Guaranteed ................................................................................................... Unsecured..................................................................................................... Total .............................................................................................................. 2007 ¥ 765,605 1,078,115 — 6,685,582 329,637 8,858,940 21,732,934 23,164,565 ¥53,756,440 Millions of yen 2006 ¥ 1,009,017 1,147,522 — 6,821,121 408,915 9,386,577 22,108,903 20,362,079 ¥51,857,559 SMFG 2007 155 Balance of Loans and Bills Discounted, Classified by Maturity March 31 One year or less............................................................................................ One — three years........................................................................................ Floating interest rates .............................................................................. Fixed interest rates .................................................................................. Three — five years........................................................................................ Floating interest rates .............................................................................. Fixed interest rates .................................................................................. Five — seven years ...................................................................................... Floating interest rates .............................................................................. Fixed interest rates .................................................................................. More than seven years.................................................................................. Floating interest rates .............................................................................. Fixed interest rates .................................................................................. No designated term....................................................................................... Floating interest rates .............................................................................. Fixed interest rates .................................................................................. ............................................................................................................ Total 2007 ¥ 8,772,225 7,741,633 6,048,170 1,693,463 7,843,601 6,118,653 1,724,948 3,287,700 2,692,523 595,176 16,825,830 15,862,230 963,599 9,285,448 9,285,448 — ¥53,756,440 Note: Loans with a maturity of one year or less are not classified by floating or fixed interest rates. Millions of yen 2006 ¥ 8,299,712 7,820,129 6,217,858 1,602,270 7,428,711 5,953,483 1,475,227 3,080,127 2,563,603 516,524 16,732,739 15,681,137 1,051,601 8,496,139 8,496,139 — ¥51,857,559 Balance of Loan Portfolio, Classified by Industry March 31 Domestic offices: Millions of yen 2007 2006 Manufacturing .......................................................................................... Agriculture, forestry, fisheries and mining ................................................ Construction............................................................................................. Transportation, communications and public enterprises.......................... Wholesale and retail ................................................................................ Finance and insurance............................................................................. Real estate............................................................................................... Services ................................................................................................... Municipalities ........................................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Overseas offices: Public sector ............................................................................................ Financial institutions................................................................................. Commerce and industry........................................................................... Others ...................................................................................................... Subtotal.................................................................................................... Total .............................................................................................................. ¥ 5,236,097 132,196 1,224,951 2,886,168 5,089,297 5,675,905 6,369,243 5,742,376 592,238 15,242,033 ¥48,190,509 ¥ 19,029 287,898 5,038,808 220,195 ¥ 5,565,931 ¥53,756,440 10.9% ¥ 5,172,704 133,756 1,283,199 2,658,362 5,170,601 5,072,348 6,316,865 5,731,622 657,755 15,264,035 100.0% ¥47,461,252 0.3 2.5 6.0 10.6 11.8 13.2 11.9 1.2 31.6 0.3% ¥ 5.2 90.5 4.0 38,992 348,464 3,815,783 193,066 100.0% ¥ 4,396,307 ¥51,857,559 — 10.9% 0.3 2.7 5.6 10.9 10.7 13.3 12.1 1.4 32.1 100.0% 0.9% 7.9 86.8 4.4 100.0% — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches). Overseas operations comprise the operations of SMBC’s overseas branches. 2. Japan offshore banking accounts are included in overseas offices’ accounts. Loans to Individuals/Small and Medium-Sized Enterprises March 31 Total domestic loans (A) ............................................................................... Loans to individuals, and small and medium-sized enterprises (B) .............. (B) / (A).......................................................................................................... Millions of yen 2007 ¥48,190,509 36,276,238 75.3% 2006 ¥47,461,252 35,496,058 74.8% Notes: 1. The figures above exclude outstanding balance of loans at overseas branches and of Japan offshore banking accounts. 2. Small and medium-sized enterprises are individuals or companies with capital stock of ¥300 million or less, or an operating staff of 300 or fewer employees. (Exceptions to these capital stock and staff restrictions include wholesalers: ¥100 million, 100 employees; retailers: ¥50 million, 50 employees; and service industry companies: ¥50 million, 100 employees.) 156 SMFG 2007 Consumer Loans Outstanding March 31 Consumer loans ............................................................................................ Housing loans .......................................................................................... Residential purpose ............................................................................ Others ...................................................................................................... 2007 ¥14,492,814 13,557,521 9,918,884 935,292 2006 ¥14,725,514 13,771,812 10,044,534 953,701 Note: Housing loans include general-purpose loans used for housing purposes as well as housing loans and apartment house acquisition loans. Millions of yen Breakdown of Reserve for Possible Loan Losses Year ended March 31, 2007 General reserve for possible loan losses ................................ Balance at beginning Increase during the fiscal year ¥530,807 of the fiscal year ¥574,302 Decrease during the fiscal year Objectives — ¥ Others ¥574,302* Balance at end of the fiscal year ¥530,807 Millions of yen Specific reserve for possible loan losses ................................ For nonresident loans ........................................................ Loan loss reserve for specific overseas countries .................. Total ........................................................................................ [(1,766)] 241,566 [(19)] 18,096 [(19)] 2,354 ¥818,223 [(1,786)] *Transfer from reserves by reversal or origination method Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. 144,824 141,100 100,465* 144,824 12,690 1,720 16,375* 12,690 1,941 ¥677,573 — ¥141,100 2,354* ¥677,123 1,941 ¥677,573 Year ended March 31, 2006 General reserve for possible loan losses ................................ Balance at beginning Increase during the fiscal year ¥572,536 of the fiscal year ¥422,155 Decrease during the fiscal year Objectives — ¥ Others ¥422,155* Balance at end of the fiscal year ¥572,536 Millions of yen Specific reserve for possible loan losses ................................ For nonresident loans ........................................................ Loan loss reserve for specific overseas countries .................. Total ........................................................................................ [(4,600)] 567,861 [(225)] 23,741 [(225)] 3,930 ¥993,947 [(4,825)] *Transfer from reserves by reversal or origination method Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. 241,546 342,141 225,720* 241,546 18,076 2,761 20,979* 18,076 2,354 ¥816,437 — ¥342,141 3,930* ¥651,806 2,354 ¥816,437 Write-off of Loans Year ended March 31 Write-off of loans ........................................................................................... 2007 ¥50,468 2006 ¥12,650 Millions of yen Note: Write-off of loans include amount of direct reduction. Specific Overseas Loans March 31 Indonesia....................................................................................................... Argentina....................................................................................................... Total .............................................................................................................. Ratio of the total amounts to total assets ...................................................... Number of countries...................................................................................... 2007 ¥32,574 3 ¥32,578 0.03% 2 Millions of yen 2006 ¥35,509 2 ¥35,511 0.03% 2 SMFG 2007 157 Risk-Monitored Loans March 31 Bankrupt loans .............................................................................................. Non-accrual loans ......................................................................................... Past due loans (3 months or more)............................................................... Restructured loans ........................................................................................ Total .............................................................................................................. Notes: Definition of risk-monitored loan categories 2007 ¥ 33,754 357,632 20,543 309,133 ¥721,064 Millions of yen 2006 ¥ 40,914 551,083 23,446 298,728 ¥914,173 1. Bankrupt loans: Credits for which accrued interest is not accounted in revenue; credits extended to borrowers that are undergoing bankruptcy, corporate reorganization and rehabilitation proceedings or debtors receiving orders of disposition by suspension of business at bill clearinghouses 2. Non-accrual loans: Credits for which accrued interest is not accounted in revenue; credits, excluding loans to bankrupt borrowers and loans with grace for interest payment to assist in corporate reorganization or to support business 3. Past due loans (3 months or more): Loans with payment of principal or interest in arrears for more than 3 months, calculated from the day following the contractual due date, excluding borrowers in categories 1. and 2. 4. Restructured loans: Loans to borrowers in severe financial condition given certain favorable terms and conditions to assist in corporate rehabilitation or to support business, excluding borrowers in categories 1. through 3. Problem Assets Based on the Financial Reconstruction Law March 31 Bankrupt and quasi-bankrupt assets............................................................. Doubtful assets ............................................................................................. Substandard loans ........................................................................................ Total of problem assets................................................................................. Normal assets ............................................................................................... Total .............................................................................................................. Notes: Definition of problem asset categories 2007 ¥ 108.9 300.1 329.7 738.7 60,542.2 ¥61,280.9 Billions of yen 2006 ¥ 164.5 473.4 322.2 960.1 55,984.9 ¥56,945.0 These assets are disclosed based on the provisions of Article 7 of the Financial Reconstruction Law (Law No.132 of 1998) and classified into the 4 categories based on financial position and business performance of obligors in accordance with Article 6 of the Law. Assets in question include loans and bills discounted, foreign exchanges, accrued interest, and advance payment in “other assets,” customers’ liabilities for acceptance and guaran- tees, and securities lent under the loan for consumption or leasing agreements. 1. Bankrupt and quasi-bankrupt assets: Credits to borrowers undergoing bankruptcy, corporate reorganization, and rehabilitation proceedings, as well as claims of a similar nature 2. Doubtful assets: Credits for which final collection of principal and interest in line with original agreements is highly improbable due to deterioration of financial position and business performance, but not insolvency of the borrower 3. Substandard loans: Past due loans (3 months or more) and restructured loans, excluding 1. and 2. 4. Normal assets: Credits to borrowers with good business performance and in financial standing without identified problems and not classified into the three categories above 158 SMFG 2007 Securities (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Securities Year-End Balance March 31 Domestic operations: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Subtotal.................................................................................................... International operations: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Subtotal.................................................................................................... ............................................................................................................ Total Average Balance Year ended March 31 Domestic operations: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Subtotal.................................................................................................... International operations: Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Subtotal.................................................................................................... ............................................................................................................ Total Millions of yen 2007 2006 ¥ 6,927,353 520,708 3,831,945 4,830,277 932,657 / / ¥17,042,942 ¥ — — — — 3,017,931 1,699,133 1,318,798 ¥ 3,017,931 ¥20,060,873 ¥11,137,621 546,197 3,717,162 4,457,872 971,561 / / ¥20,830,416 ¥ — — — — 4,372,125 3,101,314 1,270,810 ¥ 4,372,125 ¥25,202,541 Millions of yen 2007 2006 ¥ 8,566,945 550,770 3,804,985 2,920,211 920,559 / / ¥16,763,472 ¥ — — — — 4,095,307 2,821,607 1,273,700 ¥ 4,095,307 ¥20,858,779 ¥10,749,789 502,384 3,338,156 2,840,717 668,420 / / ¥18,099,469 ¥ — — — — 4,063,661 2,920,828 1,142,832 ¥ 4,063,661 ¥22,163,130 Note: The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly current method. SMFG 2007 159 Balance of Securities Held, Classified by Maturity March 31 One year or less Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... One — three years Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Three — five years Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Five — seven years Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Seven — 10 years Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... More than 10 years Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... No designated term Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... Total Japanese government bonds................................................................... Japanese local government bonds .......................................................... Japanese corporate bonds ...................................................................... Japanese stocks ...................................................................................... Others ...................................................................................................... Foreign bonds ..................................................................................... Foreign stocks..................................................................................... 160 SMFG 2007 Millions of yen 2007 2006 ¥2,784,983 83,763 555,185 413,472 349,371 456,226 72,335 1,175,630 265,958 153,931 15,835 897,565 60,149 931,372 138,547 84,577 — 583,079 212,590 635,881 173,241 136,925 301,441 91,447 437,479 532,189 410,492 7,976 1,904,058 421 96,396 783,940 563,835 220,105 — — — 4,830,277 1,643,238 — 1,074,880 ¥6,927,353 520,708 3,831,945 4,830,277 3,950,589 1,699,133 1,318,798 ¥ 5,284,223 21,010 378,863 665,701 652,688 74,771 148,493 1,100,133 1,119,951 1,029,326 — 1,887,212 58,846 1,232,120 367,937 267,114 22,421 627,024 114,583 460,625 83,445 58,115 457,400 202,817 434,705 612,580 524,842 7,075 2,806,988 445 110,713 671,792 539,944 129,700 — — — 4,457,872 1,822,277 29,282 1,111,613 ¥11,137,621 546,197 3,717,162 4,457,872 5,343,687 3,101,314 1,270,810 Ratios (Nonconsolidated) Sumitomo Mitsui Banking Corporation Income Ratio Year ended March 31 Ordinary profit to total assets ........................................................................ Ordinary profit to stockholders’ equity........................................................... Net income to total assets............................................................................. Net income to stockholders’ equity ............................................................... 2007 0.62% 18.57 0.34 10.13 Percentage 2006 0.78% 37.26 0.56 26.57 Notes: 1. Ordinary profit (net income) to total assets = Ordinary profit (net income) / Average balance of total assets excluding customers’ liabilities for accep- tances and guarantees ✕ 100 2. Ordinary profit (net income) to stockholders’ equity = (Ordinary profit (net income) – Preferred dividends) / {(Stockholders’ equity at beginning of the fiscal year – Number of shares of preferred stock outstanding at beginning of the fiscal year ✕ Number of shares of preferred stock outstanding at end of the fiscal year ✕ Issue price)} divided by 2 ✕ 100 Issue price) + (Net assets at end of the fiscal year – Yield/Interest Rate Year ended March 31 Domestic operations Interest-earning assets (A)....................................................................... Interest-bearing liabilities (B) ................................................................... (A) - (B) ................................................................................................... International operations Interest-earning assets (A)....................................................................... Interest-bearing liabilities (B) ................................................................... (A) - (B) ................................................................................................... Total Interest-earning assets (A)....................................................................... Interest-bearing liabilities (B) ................................................................... (A) - (B) ................................................................................................... Loan-Deposit Ratio March 31 Domestic operations Percentage 2007 1.56% 0.98 0.58 4.61% 4.90 (0.29) 2.12% 1.66 0.46 2006 1.51% 0.82 0.69 3.38% 3.79 (0.41) 1.80% 1.27 0.53 Millions of yen 2007 2006 Loans and bills discounted (A)................................................................. Deposits (B) ............................................................................................. Loan-deposit ratio (%) (A) / (B) ............................................................................................... Ratio by average balance for the fiscal year....................................... International operations Loans and bills discounted (A)................................................................. Deposits (B) ............................................................................................. Loan-deposit ratio (%) (A) / (B) ............................................................................................... Ratio by average balance for the fiscal year....................................... Total Loans and bills discounted (A)................................................................. Deposits (B) ............................................................................................. Loan-deposit ratio (%) (A) / (B) ............................................................................................... Ratio by average balance for the fiscal year....................................... Note: Deposits include negotiable certificates of deposit. ¥47,262,094 59,933,911 78.85% 78.59 ¥ 6,494,346 8,875,426 73.17% 70.82 ¥53,756,440 68,809,338 78.12% 77.58 ¥46,639,088 60,894,604 76.58% 76.55 ¥ 5,218,471 7,327,562 71.21% 68.18 ¥51,857,559 68,222,167 76.01% 75.62 SMFG 2007 161 Securities-Deposit Ratio March 31 Domestic operations Securities (A) ........................................................................................... Deposits (B) ............................................................................................. Securities-deposit ratio (%) (A) / (B) ............................................................................................... Ratio by average balance for the fiscal year....................................... International operations Securities (A) ........................................................................................... Deposits (B) ............................................................................................. Securities-deposit ratio (%) (A) / (B) ............................................................................................... Ratio by average balance for the fiscal year....................................... Total Securities (A) ........................................................................................... Deposits (B) ............................................................................................. Securities-deposit ratio (%) (A) / (B) ............................................................................................... Ratio by average balance for the fiscal year....................................... Note: Deposits include negotiable certificates of deposit. Millions of yen 2007 2006 ¥17,042,942 59,933,911 28.43% 27.92 ¥ 3,017,931 8,875,426 34.00% 45.52 ¥20,060,873 68,809,338 29.15% 30.21 ¥20,830,416 60,894,604 34.20% 30.11 ¥ 4,372,125 7,327,562 59.66% 53.86 ¥25,202,541 68,222,167 36.94% 32.76 162 SMFG 2007 Capital (Nonconsolidated) Sumitomo Mitsui Banking Corporation Changes in Number of Shares Issued and Capital Stock Number of shares issued Changes Balances March 13, 2003*1 ............................. March 14, 2003*2 ............................. March 17, 2003*3 ............................. April 1, 2004*4.................................. September 21, 2004*5 ..................... March 30, 2005*6 ............................. April 1, 2004 — March 31, 2005*7 ... August 9, 2005*8.............................. May 17, 2006*9 ................................ September 6, 2006*10 ...................... September 29, 2006*11 .................... October 11, 2006*12......................... October 31, 2006*13......................... 1,245,000 1,080,000 53,037,185 — 2 70,001 264,140 — 214,194 173,770 601,757 153,181 (830,000) 1,661,620 2,741,620 55,778,805 55,778,805 55,778,807 55,848,808 56,112,948 56,112,948 56,327,142 56,500,912 57,102,669 57,255,850 56,425,850 Millions of yen Capital stock Capital reserve Changes ¥ 32,121 27,864 479,169 — — 105,001 — — — — — — — Balances ¥ 52,952 80,816 559,985 559,985 559,985 664,986 664,986 664,986 664,986 664,986 664,986 664,986 664,986 Changes ¥ 32,121 27,864 819,708 (220,966) 246,205 105,001 — (344,900) — — — — — ¥ Balances 32,121 59,985 879,693 658,726 904,932 1,009,933 1,009,933 665,033 665,033 665,033 665,033 665,033 665,033 Remarks: *1 Allotment to third parties: Common stock: 1,245,000 shares Issue price: ¥51,600 Capitalization: ¥25,800 *2 Allotment to third parties: Common stock: 1,080,000 shares Issue price: ¥51,600 Capitalization: ¥25,800 *3 Merger with the former Sumitomo Mitsui Banking Corporation (merger ratio: 1-to-0.007) *4 Reduction in capital reserve due to a corporate split resulting from the spin-off of certain subsidiaries *5 Share exchange due to a restructuring of Group companies *6 Allotment to third parties: Preferred stock (1st series Type 6): 70,001 shares Issue price: ¥3,000,000 Capitalization: ¥1,500,000 *7 Conversion of 32,000 shares of preferred stock (Type 1) and 105,000 shares of preferred stock (Type 3) to 401,140 shares of common stock *8 Capital reserve was transferred to other capital surplus pursuant to Article 289-2 of the Commercial Code and Article 18-2 of the Banking Law *9 Conversion of 35,000 shares of preferred stock (Type 1) and 33,000 shares of preferred stock (Type 2) to 214,194 shares of common stock *10 Conversion of 67,000 shares of preferred stock (Type 2) to 173,770 shares of common stock *11 Conversion of 500,000 shares of preferred stock (Type 3) to 601,757 shares of common stock *12 Conversion of 195,000 shares of preferred stock (Type 3) to 153,181 shares of common stock *13 Cancellation of 35,000 shares of preferred stock (Type 1), 100,000 shares of preferred stock (Type 2) and 695,000 shares of preferred stock (Type 3) The following table shows total number of shares issued, capital stock, and capital reserve of the former SMBC for the period up to March 16, 2003. Thousands of shares Number of shares issued Millions of yen Capital stock Capital reserve Changes Balances Changes Balances February 3, 2003*1........................... February 5, 2003*2........................... February 12, 2003*3......................... March 13, 2003*4 ............................. — 313,556 454,078 961,538 6,676,424 6,989,980 7,444,059 8,405,597 ¥(494,100) — 75,377 149,999 ¥ 832,646 832,646 908,023 1,058,023 Changes ¥ — 94,680 74,922 149,999 Balances ¥1,326,758 1,421,438 1,496,361 1,646,361 Remarks: *1 Reduction in capital stock due to a corporate split for the transfer of management business to the wholly-owned parent company, Sumitomo Mitsui Financial Group, Inc. *2 Increase in capital reserve due to conversion of SMBC Guarantee Co., Ltd. into a wholly-owned subsidiary through a share exchange. *3 Allotment to third parties: Common stock: 454,078 thousand shares *4 Allotment to third parties: Common stock: 961,538 thousand shares Issue price: ¥312 Capitalization: ¥156 Issue price: ¥331 Capitalization: ¥166 SMFG 2007 163 Number of Shares Issued March 31, 2007 Common stock............................................................................................................................................................... Preferred stock (1st series Type 6)................................................................................................................................ Total............................................................................................................................................................................... Note: The shares above are not listed on any stock exchange. Number of shares issued 56,355,849 70,001 56,425,850 Principal Shareholders a. Common Stock March 31, 2007 Number of shares Percentage of shares outstanding Sumitomo Mitsui Financial Group, Inc. ................................................................................................ 56,355,849 100.00% b. Preferred Stock (1st series Type 6) March 31, 2007 Sumitomo Mitsui Financial Group, Inc. ................................................................................................ Number of shares 70,001 Percentage of shares outstanding 100.00% Others (Nonconsolidated) Sumitomo Mitsui Banking Corporation Employees March 31 Number of employees ................................................................................... Average age (years–months)........................................................................ Average length of employment (years–months) ........................................... Average annual salary (thousands of yen).................................................... Notes: 1. Temporary and part-time staff are excluded from the above calculations but includes overseas local staff. Exective officers who do not concurrently 2006 16,050 36–3 13–10 ¥7,588 2007 16,407 36–4 13–8 ¥7,712 serve as Directors are excluded from “Number of employees.” 2. “Average annual salary” includes bonus, overtime pay and other fringe benefits. 3. Overseas local staff are excluded from the above calculations other than “Number of employees.” Number of Offices March 31 Domestic network: Main offices and branches ....................................................................... Subbranches............................................................................................ Agency ..................................................................................................... Overseas network: Branches.................................................................................................. Subbranches............................................................................................ Representative offices ............................................................................. Total .............................................................................................................. 2007 463 156 1 18 5 13 656 2006 458 147 1 15 3 14 638 Note: “Main offices and branches” includes International Business Operations Dept. (2007, 2 branches; 2006, 2 branches), specialized deposit account branch (2007, 38 branches; 2006, 28 branches) and ATM administration branch (2007, 17 branches; 2006, 17 branches). 164 SMFG 2007 Number of Automated Service Centers March 31 Automated service centers............................................................................ 2007 25,283 2006 23,209 Domestic Exchange Transactions Year ended March 31 Exchange for remittance: Destined for various parts of the country: Millions of yen 2007 2006 Number of accounts (thousands)........................................................ Amount................................................................................................ 387,493 ¥ 713,802,911 Received from various parts of the country: Number of accounts (thousands)........................................................ Amount................................................................................................ 295,072 ¥ 842,628,980 Collection: Destined for various parts of the country: Number of accounts (thousands)........................................................ Amount................................................................................................ 4,201 10,897,627 ¥ Received from various parts of the country: Number of accounts (thousands)........................................................ Amount................................................................................................ ............................................................................................................ Total 1,218 ¥ 3,545,842 ¥1,570,875,362 389,015 ¥ 665,559,579 292,230 ¥ 779,990,627 3,899 9,811,270 ¥ 1,341 ¥ 2,985,507 ¥1,458,346,985 Foreign Exchange Transactions Year ended March 31 Outward exchanges: Millions of U.S. dollars 2007 2006 Foreign bills sold ...................................................................................... Foreign bills bought.................................................................................. Incoming exchanges: Foreign bills payable ................................................................................ Foreign bills receivable ............................................................................ ............................................................................................................ Total Note: The figures above include foreign exchange transactions by overseas branches. $ 913,008 422,390 $ 670,892 28,076 $2,034,368 Breakdown of Collateral for Customers’ Liabilities for Acceptances and Guarantees Millions of yen March 31 Securities ...................................................................................................... Commercial claims........................................................................................ Commercial goods ........................................................................................ Real estate .................................................................................................... Others ........................................................................................................... Subtotal ......................................................................................................... Guaranteed ................................................................................................... Unsecured..................................................................................................... ............................................................................................................ Total 2007 ¥ 17,427 22,217 4,451 58,403 28,780 ¥ 131,280 454,673 3,591,862 ¥4,177,816 $ 828,876 396,601 $ 570,178 26,986 $1,822,643 2006 ¥ 20,215 23,690 3,823 49,574 18,792 ¥ 116,095 471,660 3,532,543 ¥4,120,300 SMFG 2007 165 Millions of yen 2007 2006 Trust Assets and Liabilities (Nonconsolidated) Sumitomo Mitsui Banking Corporation Statement of Trust Assets and Liabilities March 31 Assets: Loans and bills discounted....................................................................... Loans on deeds .................................................................................. Securities ................................................................................................. Japanese government bonds ............................................................. Corporate bonds ................................................................................. Foreign securities................................................................................ Securities held in custody accounts......................................................... Monetary claims....................................................................................... Monetary claims for housing loans ..................................................... Other monetary claims........................................................................ Premises and equipment ......................................................................... Equipment........................................................................................... Other claims............................................................................................. Due from banking account ....................................................................... Cash and due from banks ....................................................................... Deposits with banks ............................................................................ Total assets.............................................................................................. Liabilities: Designated money trusts ......................................................................... Specified money trusts............................................................................. Security trusts .......................................................................................... Monetary claims trusts ............................................................................. Composite trusts ...................................................................................... Total liabilities .......................................................................................... ¥ 5,350 5,350 267,110 168,798 12,000 86,312 3,000 703,199 123,148 580,051 25 25 1,245 65,062 129,401 129,401 ¥1,174,396 ¥ 358,058 91,741 3,000 598,236 123,359 ¥1,174,396 Notes: 1. Amounts less than one million yen have been omitted. 2. SMBC has no co-operative trusts under other trust bank’s administration as of year-end. 3. SMBC does not deal with any trusts with principal indemnification. Year-End Balance of Money Trusts and Others March 31 Money trusts.................................................................................................. Pension trusts ............................................................................................... Asset formation benefit trusts........................................................................ Loan trusts .................................................................................................... Total .............................................................................................................. 2007 ¥449,800 — — — ¥449,800 Millions of yen Year-End Balance of Trusts with Principal Indemnification There are no corresponding items. Risk-Monitored Loans Related with Trusts with Principal Indemnification There are no corresponding items. Balance of Principal Amounts of Money Trusts and Loan Trusts, Classified by Maturity Millions of yen March 31 Money trusts: Less than one year .................................................................................. One — two years ..................................................................................... Two — five years ..................................................................................... Five years and more ................................................................................ No designated term.................................................................................. Total ......................................................................................................... Loan trusts: Less than one year .................................................................................. One — two years ..................................................................................... Two — five years ..................................................................................... Five years and more ................................................................................ No designated term.................................................................................. Total ......................................................................................................... 2007 ¥ 71,658 15,871 111,503 244,253 — ¥443,287 ¥ ¥ — — — — — — 166 SMFG 2007 ¥ 7,870 7,870 238,205 146,128 — 92,076 33,590 706,349 141,211 565,138 85 85 1,216 318,597 — — ¥1,305,915 ¥ 445,346 84,908 33,590 603,656 138,413 ¥1,305,915 2006 ¥530,255 — — — ¥530,255 2006 ¥ 16,229 6,852 343,338 157,925 — ¥524,346 ¥ ¥ — — — — — — Year-End Balance of Money Trusts and Others March 31 Money trusts: Loans and bills discounted....................................................................... Securities ................................................................................................. Subtotal.................................................................................................... Pension trusts: Loans and bills discounted....................................................................... Securities ................................................................................................. Subtotal.................................................................................................... Asset formation benefit trusts: Loans and bills discounted....................................................................... Securities ................................................................................................. Subtotal.................................................................................................... Loan trusts: Loans and bills discounted....................................................................... Securities ................................................................................................. Subtotal.................................................................................................... Total of loans and bills discounted ................................................................ Total of securities ......................................................................................... Total .............................................................................................................. Year-End Balance of Loans and Bills Discounted March 31 Loans on deeds ............................................................................................ Loans on notes ............................................................................................. Bills discounted ............................................................................................. Total .............................................................................................................. Year-End Balance of Loans and Bills Discounted, Classified by Maturity March 31 Loans and bills discounted One year or less....................................................................................... One — three years................................................................................... Three — five years................................................................................... Five — seven years ................................................................................. More than seven years ............................................................................ Total ......................................................................................................... Balance of Loans and Bills Discounted, Classified by Collateral March 31 Securities ...................................................................................................... Commercial claims........................................................................................ Real estate .................................................................................................... Factory .......................................................................................................... Fund .............................................................................................................. Ships and vessels ........................................................................................ Others ........................................................................................................... Subtotal ......................................................................................................... Guaranteed ................................................................................................... Unsecured..................................................................................................... Total .............................................................................................................. Millions of yen Millions of yen Millions of yen Millions of yen 2007 ¥ 5,350 267,110 ¥272,460 ¥ ¥ ¥ ¥ — — — — — — ¥ — — ¥ — ¥ 5,350 ¥267,110 ¥272,460 2007 ¥5,350 — — ¥5,350 2007 ¥1,350 1,800 1,000 — 1,200 ¥5,350 2007 ¥ — — — — — — — ¥ — ¥ — 5,350 ¥5,350 2006 ¥ 7,870 238,205 ¥246,075 ¥ ¥ ¥ ¥ — — — — — — ¥ — — ¥ — ¥ 7,870 ¥238,205 ¥246,075 2006 ¥7,870 — — ¥7,870 2006 ¥1,570 2,300 4,000 — — ¥7,870 2006 ¥ — — — — — — — ¥ — ¥3,000 4,870 ¥7,870 SMFG 2007 167 Balance of Loans and Bills Discounted, Classified by Purpose March 31 Funds for capital investment ......................................................................... Funds for working capital .............................................................................. ............................................................................................................ Total Millions of yen 2007 2006 ¥1,000 4,350 ¥5,350 18.69% 81.31 100.00% ¥5,000 2,870 ¥7,870 63.53% 36.47 100.00% Breakdown of Loan Portfolio, Classified by Industry March 31 Manufacturing ............................................................................................... Agriculture, forestry, fisheries and mining ..................................................... Construction .................................................................................................. Transportation, communications and public enterprises............................... Wholesale and retail...................................................................................... Finance and insurance.................................................................................. Real estate .................................................................................................... Services ........................................................................................................ Municipalities................................................................................................. Others ........................................................................................................... ............................................................................................................ Total Millions of yen 2007 2006 ¥1,000 — — 1,650 1,000 1,200 — 500 — — ¥5,350 18.69% — — 30.84 18.69 22.43 — 9.35 — — 100.00% ¥2,000 — — 4,870 1,000 — — — — — ¥7,870 25.41% — — 61.88 12.71 — — — — — 100.00% Loans to Individuals/Small and Medium-Sized Corporations Balance of Loans March 31 Total to individuals, and small and medium-sized enterprises (A) ................ Total loans (B)............................................................................................... (A) / (B).......................................................................................................... Number of Loans Lent March 31 Total to individuals, and small and medium-sized enterprises (C)................ Total loans (D)............................................................................................... (C) / (D) ......................................................................................................... Millions of yen Number of loans 2007 ¥1,650 5,350 30.84% 2007 3 7 42.85% 2006 ¥4,870 7,870 61.88% 2006 5 7 71.42% Note: Small and medium-sized enterprises are individuals or companies with capital stock of ¥300 million or less, or an operating staff of 300 or fewer employees. (Exceptions to these capital stock and staff restrictions include wholesalers: ¥100 million, 100 employees; retailers: ¥50 million, 50 employees; and service industry companies: ¥50 million, 100 employees.) Year-End Balance of Securities Related with Money Trusts and Others March 31 Japanese government bonds........................................................................ Japanese local government bonds ............................................................... Short-term Japanese corporate bonds.......................................................... Japanese corporate bonds ........................................................................... Japanese stocks ........................................................................................... Others ........................................................................................................... ............................................................................................................ Total ¥168,798 — — 12,000 — 86,312 ¥267,110 Millions of yen 2007 2006 63.20% — — 4.49 — 32.31 100.00% ¥146,128 — — — — 92,076 ¥238,205 61.35% — — — — 38.65 100.00% 168 SMFG 2007 Capital Ratio Information Sumitomo Mitsui Banking Corporation and Subsidiaries ■ Capital Structure Information (Consolidated Capital Ratio (International Standards)) March 31 Tier I capital: Tier II capital: Deductions: Total qualifying capital: Risk-adjusted assets: Tier I risk-adjusted capital ratio: Total risk-adjusted capital ratio: Required capital: Capital stock.................................................................................................. Capital surplus .............................................................................................. Retained earnings ......................................................................................... Foreign currency translation adjustments ..................................................... Stock acquisition rights ................................................................................. Minority interests ........................................................................................... Goodwill and others ...................................................................................... Gain on sale on securitization transactions................................................... Total Tier I capital (A) .................................................................................... Unrealized gains on other securities after 55% discount .............................. Land revaluation excess after 55% discount................................................. General reserve for possible loan losses ...................................................... Excess amount of provision .......................................................................... Subordinated debt......................................................................................... Total Tier II capital......................................................................................... Tier II capital included as qualifying capital (B) ............................................. (C) ................................................................................................................. (D) = (A) + (B) - (C) ....................................................................................... On-balance sheet items ................................................................................ Off-balance sheet items ................................................................................ Market risk items ........................................................................................... Operational risk ............................................................................................. Total risk-adjusted assets (E)........................................................................ Millions of yen 2007 ¥ 664,986 1,603,512 581,619 (37,194) 14 1,374,169 4 40,057 4,147,047 830,321 39,367 28,115 193,977 2,564,195 3,655,976 3,655,976 320,319 ¥ 7,482,705 ¥44,878,966 8,756,301 401,455 3,701,598 ¥57,738,321 ¥ 2006 664,986 1,603,512 242,524 (44,568) — 1,074,933 6 — 3,541,382 605,793 39,934 722,147 — 2,657,378 4,025,254 3,541,382 308,195 ¥ 6,774,569 ¥56,513,824 5,990,301 383,276 — ¥62,887,402 (A) / (E) x 100................................................................................................ 7.18% 5.63% (D) / (E) x 100................................................................................................ (E) x 8% ........................................................................................................ 12.95% ¥ 4,619,065 10.77% — ¥ (Reference) The consolidated capital ratio as of March 31, 2007, calculated using the formula stipulated in the Ordinance (International Standards) is 12.12%. SMFG 2007 169 ■ Capital Structure Information (Nonconsolidated Capital Ratio (International Standards)) March 31 Tier I capital: Tier II capital: Deductions: Total qualifying capital: Risk-adjusted assets: Tier I risk-adjusted capital ratio: Total risk-adjusted capital ratio: Required capital: Capital stock.................................................................................................. Capital reserve .............................................................................................. Other capital surplus ..................................................................................... Voluntary reserve .......................................................................................... Retained earnings carried forward to next year ............................................ Other retained earnings ................................................................................ Other ............................................................................................................. Gain on sale on securitization transactions................................................... Total Tier I capital (A) .................................................................................... Unrealized gains on other securities after 55% discount .............................. Land revaluation excess after 55% discount................................................. General reserve for possible loan losses ...................................................... Excess amount of provision .......................................................................... Subordinated debt......................................................................................... Total Tier II capital......................................................................................... Tier II capital included as qualifying capital (B) ............................................. (C) ................................................................................................................. (D) = (A) + (B) - (C) ....................................................................................... On-balance sheet items ................................................................................ Off-balance sheet items ................................................................................ Market risk items ........................................................................................... Operational risk ............................................................................................. Total risk-adjusted assets (E)........................................................................ Millions of yen ¥ 2007 664,986 665,033 702,514 — — 760,100 933,063 (40,057) 3,685,641 824,998 32,920 — 32,467 2,710,870 3,601,257 3,601,257 286,295 ¥ 7,000,603 ¥40,755,261 7,871,270 334,631 3,053,199 ¥52,014,363 ¥ 2006 664,986 665,033 702,514 221,502 271,368 — 840,794 — 3,366,200 593,853 33,345 572,536 — 2,605,378 3,805,114 3,366,200 95,734 ¥ 6,636,666 ¥52,482,811 5,676,962 303,674 — ¥58,463,447 (A) / (E) x 100................................................................................................ 7.08% 5.75% (D) / (E) x 100................................................................................................ (E) x 8% ........................................................................................................ 13.45% ¥ 4,161,149 11.35% — ¥ (Reference) The nonconsolidated capital ratio as of March 31, 2007, calculated using the formula stipulated in the Ordinance (International Standards) is 11.84%. 170 SMFG 2007 Corporate Data Sumitomo Mitsui Financial Group, Inc. ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 28, 2007) BOARD OF DIRECTORS Masayuki Oku Chairman of the Board and Representative Director Teisuke Kitayama President and Representative Director Shigeru Nishiyama Deputy President and Representative Director Group Business Management Dept., Audit Dept. Osamu Endo Director Consumer Business Planning Dept. Junji Tanehashi Director General Affairs Dept., Human Resources Dept., Corporate Risk Management Dept. Takeshi Kunibe Director Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Subsidiaries & Affiliates Dept. Yoshiaki Yamauchi Director (outside) Yoichiro Yamakawa Director (outside) Yoshinori Yokoyama Director (outside) ■ SMFG Organization (as of June 29, 2007) CORPORATE AUDITORS Masahide Hirasawa Corporate Auditor Sadao Kobayashi Corporate Auditor Katsuya Onishi Corporate Auditor (outside) Hiroshi Araki Corporate Auditor (outside) Ikuo Uno Corporate Auditor (outside) EXECUTIVE OFFICERS Yoshinori Kawamura Managing Director Investment Banking Planning Dept. Wataru Ohara Managing Director Corporate Risk Management Dept. Hideo Shimada Managing Director IT Planning Dept. Naohito Muramatsu General Manager of Audit Dept. Shareholders’ Meeting Board of Directors Auditing Committee Risk Management Committee Compensation Committee Nominating Committee Group Strategy Committee Management Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors Public Relations Dept. Corporate Planning Dept. Investor Relations Dept. Group CSR Dept. Financial Accounting Dept. Subsidiaries & Affiliates Dept. Consumer Business Planning Dept. Investment Banking Planning Dept. IT Planning Dept. General Affairs Dept. Human Resources Dept. Corporate Risk Management Dept. Group Business Management Dept. Audit Dept. SMFG 2007 171 Sumitomo Mitsui Banking Corporation ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 28, 2007) BOARD OF DIRECTORS EXECUTIVE OFFICERS Chairman of the Board Teisuke Kitayama President Masayuki Oku* Deputy Presidents Kenjiro Nakano* Corporate Advisory Division Shigenobu Aikyo* Head of Middle Market Banking Unit Osamu Endo* Head of Consumer Banking Unit Senior Managing Directors Junji Tanehashi* Human Resources Dept., Human Resources Development Dept., Quality Management Dept., General Affairs Dept., Legal Dept., Administrative Services Dept. Hirosumi Tsusue* Head of Corporate Banking Unit, Private Advisory Dept. Akira Kitamura* Corporate Research Dept., Credit Administration Dept., Deputy Head of Corporate Banking Unit (Credit Dept.), Investment Banking Unit (Structured Finance Credit Dept.) Hiroki Nishio* Internal Audit Dept., Credit Review Dept., Human Resources Dept., Human Resources Development Dept. Directors (outside) Yoshiaki Yamauchi Yoichiro Yamakawa Yoshinori Yokoyama *Executive Officers CORPORATE AUDITORS Nobuo Tsukuni Corporate Auditor Keizo Kamiya Corporate Auditor Katsuya Onishi Corporate Auditor (outside) Hiroshi Araki Corporate Auditor (outside) Ikuo Uno Corporate Auditor (outside) Masahide Hirasawa Corporate Auditor 172 SMFG 2007 Managing Directors Yoshinori Kawamura Head of International Banking Unit, Investment Banking Unit, The Asia Pacific Division Fukuzo Yasuo Tokyo Corporate Banking Division (Tokyo Corporate Banking Dept. II, III, and IV) Wataru Ohara Corporate Risk Management Dept., Credit & Investment Planning Dept., Trust Services Dept. Hideo Shimada IT Planning Dept., Operations Planning Dept., Operations Support Dept., Director of JRI Keiichi Ando Osaka Corporate Banking Division (Osaka Corporate Banking Dept. I, II, and III) Satoru Nakanishi Nagoya Corporate Banking Division (Nagoya Corporate Banking Dept.), and Head of Tokai Middle Market Banking Division Koki Nomura Deputy Head of Middle Market Banking Unit (in charge of East Japan) Junsuke Fujii Deputy Head of Consumer Banking Unit Tetsuya Kubo Head of The Americas Division Takeshi Kunibe Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Subsidiaries & Affiliates Dept. Fumihiko Tanizawa Deputy Head of Middle Market Banking Unit (Credit Dept. I) Koichi Miyata Head of Treasury Unit, Deputy Head of Investment Banking Unit Kazumasa Hashimoto Deputy Head of Middle Market Banking Unit (in charge of West Japan) Kozo Masaki Head of China Division, and General Manager, Shanghai Branch Jun Mizoguchi Head of Europe Division, and President of Sumitomo Mitsui Banking Corporation Europe Limited Tatsuo Yamanaka Head of Corporate Advisory Division Kazuya Jono Head of Private Advisory Dept. Makoto Nakao Operations Planning Dept., Operations Support Dept. Hideo Hiyama Tokyo Corporate Banking Division (Tokyo Corporate Banking Dept. I, V, and VI) Directors Shoji Ishida General Manager, Himeji Corporate Business Office Yoshihiko Shimizu General Manager, Planning Dept., Corporate Banking Unit & Middle Market Banking Unit Koichi Danno General Manager, Singapore Branch Mitsunori Watanabe Head of East Japan Middle Market Banking Division I Naoyuki Kawamoto General Manager, Corporate Risk Management Dept., and Risk Management Systems Dept. Kazuhiko Kashikura General Manager, Internal Audit Dept. Keiji Takamasu Head of West Japan Middle Market Banking Division I Koichi Minami Deputy Head of Middle Market Banking Unit (Credit Dept. II) Tsuyoshi Isono Chairman of SMBC Capital Markets, Inc. Yuichiro Takada General Manager, Tokyo Corporate Banking Dept. V Hiroshi Minoura General Manager, Planning Dept., International Banking Unit Yujiro Ito General Manager, General Affairs Dept. Seiichiro Takahashi General Manager, Planning Dept., Treasury Unit Hidetoshi Furukawa General Manager, Bangkok Branch Ikuhiko Morikawa General Manager, Planning Dept., Consumer Banking Unit Takayuki Hayakawa Head of East Japan Middle Market Banking Division III Seiichi Shiraishi Head of West Japan Middle Market Banking Division III Katsunori Okubo General Manager, Hong Kong Branch Kenichi Gogami General Manager, Quality Management Dept. Takashi Saito Assistant Head of Corporate Advisory Division Kunio Sato Assistant Head of Corporate Advisory Division Eiichi Yonezawa Head of West Japan Middle Market Banking Division IV Shozo Watanabe General Manager, Tokyo-Chuo Block Consumer Business Office Ryusuke Itakura Deputy Head of Consumer Banking Unit (in charge of West Japan) Shuichi Kageyama Head of Kyoto Hokuriku Middle Market Banking Division, and General Manager, Kyoto Corporate Business Office I Yuzuru Hiraishi Head of East Japan Middle Market Banking Division IV Naohito Muramatsu (General Manager, Audit Dept., SMFG) Kazuhiro Shibata General Manager, Credit Dept. I, Middle Market Banking Unit Kuniaki Fujiwara General Manager, Kobe Block Consumer Business Office Hiroyuki Iwami General Manager, Tokyo Corporate Banking Dept. III Yuichiro Ueda General Manager, Credit Dept., Corporate Banking Unit Hiroyasu Okano General Manager, Private Banking Business Office I Makoto Kuniyoshi Head of East Japan Middle Market Banking Division II Shusuke Kurose General Manager, Hibiya Corporate Business Office II Tatsuya Nishimoto Head of East Japan Middle Market Banking Division V Masahiro Fuchizaki General Manager, Operations Planning Dept. Nobuaki Kurumatani General Manager, Corporate Planning Dept. Toshimi Tagata General Manager, Real Estate Finance Dept. Masaki Tachibana General Manager, Human Resources Dept. Kohei Hirota Head of West Japan Middle Market Banking Division II Yoshimi Miura General Manager, Nagoya Corporate Banking Dept. William M. Ginn General Manager, Specialized Industries Dept., and The Americas Division and Chairman of SMBC Leasing and Finance, Inc. Nicholas Andrew Pitts-Tucker General Manager, Structured Finance Dept., Europe Division, and International Finance Dept., Europe Division, and Director of Sumitomo Mitsui Banking Corporation Europe Limited SMFG 2007 173 Internal Audit Unit Internal Audit Dept. Internal Audit Planning Dept. Credit Review Dept. Corporate Staff Unit Public Relations Dept. Corporate Citizenship Dept. Corporate Planning Dept. Financial Research Dept. CSR Dept. Financial Accounting Dept. Equity Portfolio Management Dept. Subsidiaries & Affiliates Dept. Corporate Risk Management Dept. Risk Management Systems Dept. Credit & Investment Planning Dept. Credit Portfolio Management Dept. IT Planning Dept. Human Resources Dept. Training Institute Counseling Dept. Human Resources Development Dept. Quality Management Dept. Customer Relations Dept. Compliance Unit General Affairs Dept. Operational Risk Management Dept. Antimonopoly Law Monitoring Dept. Financial Products Compliance Dept. Financial Crime Prevention Dept. International Compliance Dept. Legal Dept. Corporate Services Unit Administrative Services Dept. Secretariat Operations Planning Dept. Operations Support Dept. Corporate Research Dept. Credit Administration Dept. Trust Services Dept. Trust Business Operations Dept. Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit International Banking Unit Treasury Unit Investment Banking Unit ■ SMBC Organization (as of June 29, 2007) Shareholders’ Meeting Board of Directors Management Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors 174 SMFG 2007 Planning Dept., Corporate Banking Unit & Middle Market Banking Unit Solution Promotion Dept. Real Estate Financial Solution Dept. International Business Promotion Dept. China Business Promotion Dept. Private Advisory Dept. Private Banking Dept. Stock Execution Dept. Corporate Employees Business Dept. Defined Contribution Dept. Succession Business Dept. Planning Dept., Consumer Banking Unit Block Consumer Business Office Middle Market Banking Division Tokyo Corporate Banking Division Osaka Corporate Banking Division Nagoya Corporate Banking Division Asia Pacific Division Americas Division Europe Division China Division Marketing Dept. Next W-ing Project Dept. Financial Consulting Dept. Financial Consalting R&D Dept. Consumer Loan Dept. Mass Retail Dept. Credit Dept., Consumer Banking Unit Public & Financial Institutions Banking Dept. Small and Medium Enterprises Marketing Dept. Credit Dept. I, Middle Market Banking Unit Credit Dept. II, Middle Market Banking Unit Credit Dept., Corporate Banking Unit Planning Dept., International Banking Unit IT & Business Administration Planning Dept. Planning Dept., Americas Division Credit Dept., Americas Division Compliance Dept., Americas Division Planning Dept., Europe Division Credit Dept., Europe Division Planning Dept., China Division Credit Dept., International Banking Unit Environment Analysis Dept. Planning Dept., Treasury Unit Treasury Dept. International Treasury Dept. Trading Dept. Treasury Marketing Dept. Planning Dept., Investment Banking Unit R&D Dept. Syndication Dept. Corporate Finance Administration Dept. Structured Finance Dept. Shipping Finance Dept. Real Estate Finance Dept. M&A Advisory Services Dept. Investment Development Dept. Merchant Banking Dept. Financial Engineering Dept. Securities Marketing Dept. Securities Direct Sales Dept. Structured Finance Credit Dept. Settlement Finance Unit Electronic Commerce Banking Dept. Transaction Business Promotion Dept. Asset Finance Dept. Global Investors Services Dept. Branch Consumer Loan Promotion Office Apartment House Loan Promotion Office Consumer Loan Servicing Center Private Banking Dept. Direct Banking Dept. Consumer Finance Promotion Office Corporate Business Office Business Promotion Office Financial Development Office Public Institutions Business Office Business Support Office Corporate Advisory Division Corporate Banking Dept. Global Institutional Banking Dept. Global Client Business Dept. Global Corporate Investment Dept. Trade Finance Business Dept. Branches/Representative Offices in Asia Pacific Division Departments of Americas Division Departments of Europe Division Branches/Representative Offices in China Division Branch Service Office Head /Main Service Office Public Institutions Operations Office SMFG 2007 175 Principal Subsidiaries and Affiliates (as of March 31, 2007) All companies shown hereunder are consolidated subsidiaries or affiliates of Sumitomo Mitsui Financial Group, Inc. Those printed in green ink are consolidated subsidiaries or affiliates of Sumitomo Mitsui Banking Corporation. ■ Principal Domestic Subsidiaries Company Name Issued Capital (Millions of Yen) Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business Sumitomo Mitsui Banking Corporation Sumitomo Mitsui Card Company, Limited SMBC Leasing Company, Limited 664,986 100 34,000 65.99 82,600 100 SMBC Auto Leasing Company, Limited 4,200 0 (100) The Japan Research Institute, Limited 10,000 100 JRI Solutions, Limited 5,000 0 (100) — — — — — — — — June 6, 1996 Commercial banking Dec. 26, 1967 Credit card services Sept. 2, 1968 Leasing Jan. 6, 1995 Leasing Nov. 1, 2002 System engineering, data processing, management consulting, and economic research July 3, 2006 System engineering, data processing Mar. 2, 1948 Securities Nov. 5, 2003 Corporate recovery consulting and servicer 100 52 SMBC Friend Securities Co., Ltd. SMFG Corporate Recovery Servicer Co., Ltd. SAKURA CARD CO., Ltd. The Japan Net Bank, Limited SMBC Loan Business Planning Co., Ltd. SMBC Loan Adviser Co., Ltd. SMBC Guarantee Co., Ltd. SMBC Loan Servicer Co., Ltd. SMBC Finance Business Planning Co., Ltd. SMBC Finance Service Co., Ltd. SMBC Business Support Co., Ltd. Financial Link Company, Limited SMBC Consulting Co., Ltd. SMBC Support & Solution Co., Ltd. SMBC Business Servicing Co., Ltd. Sakura Information Systems Co., Ltd. SAKURA KCS Corporation THE MINATO BANK, LTD. Kansai Urban Banking Corporation SMBC Staff Service Co., Ltd. SMBC Learning Support Co., Ltd. SMBC PERSONNEL SUPPORT CO., LTD. SMBC Center Service Co., Ltd. SMBC Delivery Service Co., Ltd. SMBC Green Service Co., Ltd. SMBC International Business Co., Ltd. SMBC International Operations Co., Ltd. SMBC Loan Business Service Co., Ltd. SMBC Market Service Co., Ltd. SMBC Loan Administration and Operations Service Co., Ltd. SMBC Property Research Service Co., Ltd. 27,270 500 7,438 37,250 100,010 10 187,720 500 10 71,705 10 160 1,100 10 500 600 2,054 27,484 37,040 90 10 10 100 30 30 20 40 70 10 10 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (95.74) 77.78 (17.95) Feb. 23, 1983 Credit card services (59.70) 59.70 Sept. 19, 2000 Commercial banking 100 April 1, 2004 Management support services 0 0 0 (100) April 1, 1998 Consulting and agency services for consumer loans (100) July 14, 1976 Credit guarantee (100) July 28, 1999 Servicer 100 April 1, 2004 Management support services (100) Dec. 5, 1972 Factoring, loans and collecting agent (100) July 1, 2004 Clerical work outsourcer (100) (100) (100) (100) (100) (100) (100) (100) 0 0 0 (100) Sept. 29, 2000 (100) 50 (50) May 1, 1981 Data processing service and e-trading consulting Management consulting and seminar organizer (100) (100) (66) 100 100 66 April 1, 1996 Help desk and system support Mar. 11, 1999 Servicer Nov. 29, 1972 System engineering and data processing (52.89) 25.75 (9.46) Mar. 29, 1969 System engineering and data processing (46.34) 45.10 (1.23) Sept. 6, 1949 Commercial banking (57.96) 42.27 (5.94) July 1, 1922 Commercial banking (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) 100 100 100 100 100 100 100 100 100 100 100 100 July 15, 1982 Temporary manpower service May 27, 1998 Seminar organizer April 15, 2002 Banking clerical work Oct. 16, 1995 Banking clerical work Jan. 31, 1996 Banking clerical work Mar. 15, 1990 Banking clerical work Sept. 28, 1983 Banking clerical work Dec. 21, 1994 Banking clerical work Sept. 24, 1976 Banking clerical work Feb. 3, 2003 Banking clerical work Feb. 3, 2003 Banking clerical work Feb. 1, 1984 Banking clerical work Note: Figures in parentheses ( ) in the voting rights column indicate voting rights held indirectly via subsidiaries and affiliates. 176 SMFG 2007 ■ Principal Overseas Subsidiaries Company Name Country Issued Capital Sumitomo Mitsui Banking Corporation Europe Limited Manufacturers Bank Sumitomo Mitsui Banking Corporation of Canada Banco Sumitomo Mitsui Brasileiro S.A. PT Bank Sumitomo Mitsui Indonesia U.K. U.S.A. Canada Brazil US$1,700 million US$80.786 million C$169 million R$409.357 million Indonesia Rp1,502.4 billion SMBC Leasing and Finance, Inc. U.S.A. SMBC Capital Markets, Inc. SMBC Securities, Inc. SMBC Financial Services, Inc. U.S.A. U.S.A. U.S.A. US$1,620 US$100 US$100 US$300 million SMBC Cayman LC Limited * Cayman Islands US$1,375 million Sumitomo Finance (Asia) Limited Cayman Islands US$35 million SBTC, Inc. SB Treasury Company L.L.C. SB Equity Securities (Cayman), Limited U.S.A. U.S.A. US$50 million US$470 million Cayman Islands ¥25,000 million SFVI Limited British Virgin Islands US$300 Sakura Finance (Cayman) Limited Cayman Islands US$100,000 Sakura Preferred Capital (Cayman) Limited Cayman Islands ¥10 million SMBC International Finance N.V. Netherlands Antilles US$200,000 SMBC Leasing Investment LLC U.S.A. US$319.551 million SMBC Capital Partners LLC U.S.A. US$10,000 SMBC MVI SPC Cayman Islands US$45 million SMBC DIP Limited Cayman Islands US$1 million SMBC Capital Markets Limited SMBC Derivative Products Limited Sumitomo Finance International plc Sumitomo Mitsui Finance Dublin Limited U.K. U.K. U.K. US$297 million US$300 million £200 million Ireland US$18 million Sakura Finance Asia Limited Hong Kong US$65.5 million Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (100) (100) (100) (100) 100 100 100 100 Mar. 5, 2003 Commercial banking June 26, 1962 Commercial banking April 1, 2001 Commercial banking Oct. 6, 1958 Commercial banking (99) 99 Aug. 22, 1989 Commercial banking (100) 89.7 (7.7) Nov. 9, 1990 Leasing, investments (100) (100) (100) (100) (100) (100) 90 90 100 100 100 100 (10) Dec. 4, 1986 Derivatives and investments (10) Aug. 8, 1990 Securities, investments Aug. 8, 1990 Feb. 7, 2003 Investments, investment advisor Credit guarantee, bond investment Sept. 26, 1973 Investments Jan. 26, 1998 Investments (100) 0 (100) Jan. 26, 1998 Loans (100) (100) (100) (100) (100) 100 100 100 100 100 Dec. 15, 1998 Finance July 30, 1997 Investments Feb. 11, 1991 Finance Nov. 12, 1998 Finance June 25, 1990 Finance (100) 0 (100) April 7, 2003 Investments in leasing (100) (100) (100) (100) 100 100 100 100 Dec. 18, 2003 Holding and trading securities Sept. 9, 2004 Mar. 16, 2005 Loans, buying/ selling of monetary claims Loans, buying/ selling of monetary claims Mar. 13, 1990 Derivatives and investments (100) 0 (100) April 18, 1995 Derivatives and investments (100) (100) (100) (100) 100 100 100 100 0 July 1, 1991 Investments Sept. 19, 1989 Finance Oct. 17, 1977 Investments June 29, 1984 Finance Nov. 28, 2006 Finance Sumitomo Mitsui Finance Australia Limited SMFG Preferred Capital USD 1 Limited Australia A$156.5 million Cayman Islands US$1,650 million 100 * SMBC Cayman LC Limited, like other subsidiaries of SMBC, is a separate corporate entity with its own separate creditors and the claims of such creditors are prior to the claims of SMBC, as the direct or indirect holder of the equity in such subsidiary. Note: Figures in parentheses ( ) in the voting rights column indicate voting rights held indirectly via subsidiaries and/or affiliates. SMFG 2007 177 Company Name Country Issued Capital Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business SMFG Preferred Capital GBP 1 Limited SMBC Preferred Capital USD 1 Limited SMBC Preferred Capital GBP 1 Limited Cayman Islands £500 million 100 Cayman Islands US$1,664 million Cayman Islands £505 million 0 0 (100) (100) 0 100 100 Nov. 28, 2006 Finance Nov. 28, 2006 Finance Nov. 28, 2006 Finance ■ Principal Affiliates Company Name Daiwa Securities SMBC Co. Ltd. NIF SMBC Ventures Co., Ltd. Daiwa Securities SMBC Principal Investments Co. Ltd. Issued Capital (Millions of Yen) Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business 255,700 40 — Feb. 5, 1999 Securities 18,767 2,000 0 0 (100) (40) 40 (40) Oct. 20, 1983 Venture capital — — Sept. 4, 2001 Investments April 1, 1999 Investment advisory and investment trust management Daiwa SB Investments Ltd. 2,000 43.96 Sumitomo Mitsui Asset Management Company, Limited Japan Pension Navigator Co., Ltd. QUOQ Inc.* Promise Co., Ltd. At–Loan Co., Ltd. 2,000 0 (17.50) 17.50 Dec. 1, 2002 4,000 1,000 80,737 10,912 0 0 0 0 (30) 30 Sept. 21, 2000 (45.67) 13.75 (16.02) April 5, 1978 Credit card services (22.02) 22.02 Mar. 20, 1962 Consumer loans (100) 49.99 (50.00) June 8, 2000 Personal loans Investment advisory and investment trust management Operation and administration of defined contribution pension plans SMFC Holdings (Cayman) Limited 1.5 49 — Feb. 13, 2003 Finance * On July 2, 2007 both Sumitomo Mitsui Banking Corporation and Sumitomo Mitsui Financial Group included QUOQ Inc. within the scope of consolidation. Note: Figures in parentheses ( ) in the voting rights column indicate voting rights held indirectly via subsidiaries and/or affiliates. 178 SMFG 2007 International Directory (as of June 30, 2007) Asia and Oceania SMBC Branches, Sub-Branches and Representative Offices Hong Kong Branch 7th and 8th Floor, One International Finance Centre, 1 Harbour View Street, Central, Hong Kong Special Administrative Region, The People’s Republic of China Tel: 852-2206-2000 Fax: 852-2206-2888 Shanghai Branch 30F, HSBC Tower, 1000 Lu Jia Zui Ring Road, Pudong New Area, Shanghai, 200120 The People’s Republic of China Tel: 86 (21) 6841-5000 Fax: 86 (21) 6841-0144 Tianjin Branch Room No. 1210, Tianjin International Building, No. 75 Nan Jing Lu, Tianjin, 300050 The People’s Republic of China Tel: 86 (22) 2330-6677 Fax: 86 (22) 2319-2111 Tianjin Binhai Sub-Branch 8F, E2B, Binhai Financial Street, No. 20, Guangchang East Road, TEDA, Tianjin, The People’s Republic of China Tel: 86 (22) 6622-6677 Fax: 86 (22) 6628-1333 Guangzhou Branch 31F, Office Tower, CITIC Plaza, 233 Tianhe North Road, Guangzhou, Guangdong 510613 The People’s Republic of China Tel: 86 (20) 3819-1300 Fax: 86 (20) 8752-0672 Suzhou Branch 23F, Metropolitan Towers, No.199 Shi Shan Road, Suzhou New District, Suzhou, Jiangsu, 215011 The People’s Republic of China Tel: 86 (512) 6825-8205 Fax: 86 (512) 6825-6121 Suzhou Industrial Park Sub- Branch 16F, International Building, No. 2, Suhua Road, Suzhou Industrial Park, Jiangsu, The People’s Republic of China Tel: 86 (512) 6288-5018 Fax: 86 (512) 6288-5028 Hangzhou Branch 23F, Golden Plaza, No. 118, Qing Chun Road, Xia Cheng District, Hangzhou, Zhejiang 310006 The People’s Republic of China Tel: 86 (571) 2889-1111 Fax: 86 (571) 2889-6699 Beijing Representative Office 2902, Jing Guang Centre, Hujialou, Chaoyang District, Beijing, 100020 The People’s Republic of China Tel: 86 (10) 6597-3351 Fax: 86 (10) 6597-3002 Dalian Representative Office Senmao Building 9F, 147 Zhongshan Lu, Dalian, Liaoning 116011 The People’s Republic of China Tel: 86 (411) 8370-7873 Fax: 86 (411) 8370-7761 Chongqing Representative Office 5F, Holiday Inn Yangtze Chongqing, 15 Nan Ping Bei Lu, Chongqing, 400060 The People’s Republic of China Tel: 86 (23) 6280-3394 Fax: 86 (23) 6280-3748 Shenyang Representative Office Room No. 606, Gloria Plaza Hotel Shenyang, No. 32 Yingbin Street, Shenhe District, Shenyang, Liaoning 110013 The People’s Republic of China Tel: 86 (24) 2252-8310 Fax: 86 (24) 2252-8769 Taipei Branch Aurora International Building 9F, No. 2, Hsin Yi Rd. Sec. 5, Taipei, 110 Taiwan Tel: 886 (2) 2720-8100 Fax: 886 (2) 2720-8287 Seoul Branch Young Poong Bldg. 7F, 33, Seorin-dong, Jongno-gu, Seoul, 110-752, Korea Tel: 82 (2) 732-1801 Fax: 82 (2) 399-6330 SMFG 2007 179 Singapore Branch 3 Temasek Avenue, #06-01, Centennial Tower, Singapore 039190, The Republic of Singapore Tel: 65-6882-0000/0001 Fax: 65-6887-0220/0330 Labuan Branch Level 12 (B&C), Main Office Tower, Financial Park Labuan, Jalan Merdeka, 87000 Labuan, Federal Territory, Malaysia Tel: 60 (87) 410955 Fax: 60 (87) 410959 Labuan Branch Kuala Lumpur Marketing Office Letter Box No. 25, 29th Floor, UBN Tower, 10, Jalan P. Ramlee, 50250 Kuala Lumpur, Malaysia Tel: 60 (3) 2026-8392 Fax: 60 (3) 2026-8395 Kuala Lumpur Representative Office Letter Box No. 25, 29th Floor, UBN Tower, 10, Jalan P. Ramlee, 50250 Kuala Lumpur, Malaysia Tel: 60 (3) 2026-8392 Fax: 60 (3) 2026-8395 Hanoi Representative Office Suite 1001, 10th Floor, Hanoi Central Office Building, 44B Ly Thuong Kiet Street, Hanoi, Vietnam Tel: 84 (4) 936-3830 Fax: 84 (4) 936-3831 Ho Chi Minh City Branch 9th Floor, The Landmark, 5B Ton Duc Thang Street, District 1, Ho Chi Minh City, Vietnam Tel: 84 (8) 520-2525 Fax: 84 (8) 822-7762 Yangon Representative Office Room No. 717/718, Traders Hotel, 223 Sule Pagoda Road, Pabedan Township, Yangon, Myanmar Tel: 95 (1) 242828 ext.7717 Fax: 95 (1) 381227 Bangkok Branch 8th-10th Floor, Q.House Lumpini Building, 1 South Sathorn Road, Tungmahamek, Sathorn, Bangkok 10120 Thailand Tel: 66 (2) 353-8000 Fax: 66 (2) 353-8282 Manila Representative Office 20th Floor, Rufino Pacific Tower, 6784 Ayala Avenue, Makati City, Metro Manila, The Philippines Tel: 63 (2) 841-0098/9 Fax: 63 (2) 811-0877 Sydney Branch Level 35, The Chifley Tower, 2 Chifley Square, Sydney, NSW 2000, Australia Tel: 61 (2) 9376-1800 Fax: 61 (2) 9376-1863 SMBC Principal Subsidiaries/ Affiliates SMFG Network Sumitomo Mitsui Finance Australia Limited Level 35, The Chifley Tower, 2 Chifley Square, Sydney, NSW 2000, Australia Tel: 61 (2) 9376-1800 Fax: 61 (2) 9376-1863 PT Bank Sumitomo Mitsui Indonesia Summitmas II, 10th Floor, JI. Jendral Sudirman Kav. 61-62, Jakarta 12190, Indonesia Tel: 62 (21) 522-7011 Fax: 62 (21) 522-7022 SMBC Metro Investment Corpration 20th Floor, Rufino Pacific Tower, 6784 Ayala Avenue, Makati City, Metro Manila, The Philippines Tel: 63 (2) 811-0845 Fax: 63 (2) 811-0876 BSL Leasing Co., Ltd. 19th Fl. Sathorn City Tower, 175 South Sathorn Road, Bangkok, Thailand Tel: 66 (2) 670-4700 Fax: 66 (2) 679-6160 180 SMFG 2007 SBCS Co., Ltd. 10th Floor, Q.House Lumpini Building, 1 South Sathorn Road, Tungmahamek, Sathorn, Bangkok 10120 Thailand Tel: 66 (2) 677-7270~5 Fax: 66 (2) 677-7279 SMBC Capital Markets Limited Hong Kong Branch 7th Floor, One International Finance Centre, 1 Harbour View Street, Central, Hong Kong Special Administrative Region, The People’s Republic of China Tel: 852-2532-8500 Fax: 852-2532-8505 The Japan Research Institute (Shanghai) Solution Co., Ltd. 18F, HSBC Tower, 1000 Lu Jia Zui Ring Road, Pudong New Area, Shanghai, 200120 The People’s Republic of China Tel: 86 (21) 5066-3368 Fax: 86 (21) 6841-3378 The Japan Research Institute (Shanghai) Consulting Co., Ltd. 18F, HSBC Tower, 1000 Lu Jia Zui Ring Road, Pudong New Area, Shanghai, 200120 The People’s Republic of China Tel: 86 (21) 6841-3368 Fax: 86 (21) 6841-3378 SMBC Leasing (Singapore) Pte. Ltd. 152 Beach Road, Gateway East #21-5, Singapore 189721 Tel: 65-6224-2955 Fax: 65-6225-3570 SMBC Leasing (Hong Kong) Limited 21st Floor, World-wide House, 2104B, 19 Des Voeux Road, Central, Hong Kong Special Administrative Region, The People’s Republic of China Tel: 852-2523-4155 Fax: 852-2845-9246 SMBC Leasing (Thailand) Co., Ltd. 19th Floor, Ramaland Building, 952 Rama IV Road, Suriyawong, Bangrak, Bangkok 10500, Thailand Tel: 66 (2) 632-9250 Fax: 66 (2) 632-9258 SMBC Leasing (Guangzhou) Co., Ltd. Room 2502-2503, Goldlion Tower, 138, Ti Yu Dong Road, Guangzhou, The People’s Republic of China Tel: 86 (20) 8755-0021 Fax: 86 (20) 8755-0422 SMBC Leasing (Malaysia) Sdn. Bhd. Letter Box No. 58, 11th Floor, UBN Tower, 10, Jalan P. Ramlee, 50250 Kuala Lumpur, Malaysia Tel: 60 (3) 2026-2619 Fax: 60 (3) 2026-2627 SMFG 2007 181 Sumitomo Finance (Asia) Limited P.O. Box 694, Edward Street, George Town, Grand Cayman, Cayman Islands JRI America, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-4200 Fax: 1 (212) 224-4611 Americas SMBC Branches and Representative Offices New York Branch 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-4000 Fax: 1 (212) 593-9522 Cayman Branch P.O. Box 694, Edward Street, George Town, Grand Cayman, Cayman Islands Los Angeles Branch 777 South Figueroa Street, Suite 2600, Los Angeles, CA 90017, U.S.A. Tel: 1 (213) 955-0800 Fax: 1 (213) 623-6832 San Francisco Branch 555 California Street, Suite 3350, San Francisco, CA 94104, U.S.A. Tel: 1 (415) 616-3000 Fax: 1 (415) 397-1475 Houston Representative Office Two Allen Center, 1200 Smith Street, Suite 1140 Houston, TX 77002, U.S.A. Tel: 1 (713) 277-3500 Fax: 1 (713) 277-3555 SMBC Principal Subsidiaries SMFG Network Manufacturers Bank 515 South Figueroa Street, Los Angeles, CA 90071, U.S.A. Tel: 1 (213) 489-6200 Fax: 1 (213) 489-6254 Sumitomo Mitsui Banking Corporation of Canada Ernst & Young Tower, Toronto Dominion Centre, Suite 1400, P.O. Box 172, 222 Bay Street, Toronto, Ontario M5K 1H6, Canada Tel: 1 (416) 368-4766 Fax: 1 (416) 367-3565 Banco Sumitomo Mitsui Brasileiro S.A. Avenida Paulista, 37, São Paulo, Brazil Tel: 55 (11) 3178-8000 Fax: 55 (11) 3289-1668 SMBC Capital Markets, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-5100 Fax: 1 (212) 224-5181 SMBC Leasing and Finance, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-5200 Fax: 1 (212) 224-5222 SMBC Securities, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-5300 Fax: 1 (212) 224-5333 SFVI Limited P.O. Box 961, 30 De Castro Street, Road Town, Tortola, British Virgin Islands 182 SMFG 2007 Sumitomo Mitsui Banking Corporation Europe Limited Milan Branch Via della Spiga 30/ Via Senato 25, 20121 Milan, Italy Tel: 39 (027) 636-1700 Fax: 44 (20) 7786-1985 Sumitomo Mitsui Banking Corporation Europe Limited Moscow Representative Office Room No. 305, Building 5, Ilyinka St. 3/8 Moscow, 109012 Russian Federation Tel: 7 (495) 789-3973 Fax: 7 (495) 789-3975 Sumitomo Mitsui Finance Dublin Limited La Touche House, International Financial Services Centre, Custom House Docks, Dublin 1, Ireland Tel: 353 (1) 670-0066 Fax: 353 (1) 670-0353 JRI Europe, Limited 99 Queen Victoria Street, London EC4V 4EH, U.K. Tel: 44 (870) 225-6261 Fax: 44 (20) 7406-2799 Europe, Middle-East and Africa SMBC Branches and Representative Offices Düsseldorf Branch Prinzenallee 7, 40549 Düsseldorf, Federal Republic of Germany Tel: 49 (211) 36190 Fax: 49 (211) 3619236 Brussels Branch Avenue des Arts, 58, Bte. 18, 1000 Brussels, Belgium Tel: 32 (2) 551-5000 Fax: 32 (2) 513-4100 Dubai Branch Building One, 5th Floor, Gate Precinct, Dubai International Financial Centre, P.O. Box 506559 Dubai, United Arab Emirates Tel: 971 (4) 428-8000 Fax: 971 (4) 428-8001 Madrid Representative Office Serrano 16, 28001 Madrid, Spain Tel: 34 (91) 576-6196 Fax: 34 (91) 577-7525 Bahrain Representative Office No. 406 & 407 (Entrance 3, 4th Floor) Manama Centre, Government Road, Manama, State of Bahrain Tel: 973-1722-3211 Fax: 973-1722-4424 Tehran Representative Office 4th Floor, 80 Nezami Gangavi Street, Vali-e-Asr Avenue, Tehran 14348, Islamic Republic of Iran Tel: 98 (21) 8879-4586 Fax: 98 (21) 8879-4569 Cairo Representative Office Flat No. 6, 14th Fl., 3 Ibn Kasir Street, Cornish El Nile, Giza, Arab Republic of Egypt Tel: 20 (2) 3761-7657 Fax: 20 (2) 3761-7658 Johannesburg Representative Office Suite No. 2, Ground Floor, Gleneagles Building, Fairway Office Park, 52 Grosvenor Road, Bryanston, Sandton, South Africa Tel: 27 (11) 706-8675 Fax: 27 (11) 706-4927 SMBC Principal Subsidiaries SMFG Network Sumitomo Mitsui Banking Corporation Europe Limited 99 Queen Victoria Street, London EC4V 4EH, U.K. Tel: 44 (20) 7786-1000 Fax: 44 (20) 7236-0049 SMBC Capital Markets Limited 99 Queen Victoria Street, London EC4V 4EH, U.K. Tel: 44 (20) 7786-1400 Fax: 44 (20) 7786-1490 SMBC Derivative Products Limited 99 Queen Victoria Street, London EC4V 4EH, U.K. Tel: 44 (20) 7786-1400 Fax: 44 (20) 7786-1490 Sumitomo Mitsui Banking Corporation Europe Limited Paris Branch 20, Rue de la Ville l’Evêque, 75008 Paris, France Tel: 33 (1) 44 (71) 40-00 Fax: 33 (1) 44 (71) 40-50 SMFG 2007 183 **SMBCE=Sumitomo Mitsui Banking Corporation Europe Limited Sumitomo Mitsui Finance Dublin Limited Sumitomo Mitsui Banking Corporation Europe Limited SMBC Capital Markets Limited Brussels Branch Düsseldorf Branch SMBCE** Paris Branch SMBCE** Milan Branch Madrid Representative Office SMBCE** Moscow Representative Office Tehran Representative Office Cairo Representative Office Bahrain Representative Office Dubai Branch Johannesburg Representative Office GLOBAL NETWORK Sumitomo Mitsui Finance Australia Limited Sydney Branch Asia and Oceania ■ Shanghai Branch ■ Tianjin Branch ■ Tianjin Binhai Sub-Branch ■ Guangzhou Branch ■ Suzhou Branch ■ Suzhou Industrial Park Sub-Branch ■ Hangzhou Branch ■ Beijing Representative Office ■ Dalian Representative Office ■ Chongqing Representative Office 184 SMFG 2007 ■ Shenyang Representative Office ■ Hong Kong Branch SMBC Capital Markets Limited Hong Kong Branch ■ Taipei Branch ■ Seoul Branch ■ Singapore Branch ■ Labuan Branch ■ Labuan Branch Kuala Lumpur Marketing Office Kuala Lumpur Representative Office ■ Ho Chi Minh City Branch ■ Hanoi Representative Office ■ Yangon Representative Office ■ Bangkok Branch ■ Manila Representative Office ■ Sydney Branch Sumitomo Mitsui Finance Australia Limited ■ PT Bank Sumitomo Mitsui Indonesia Overseas service network (as of June 30, 2007) Branches*: 18 Sub-Branches*: 6 Representative Offices*: 13 Total: 37 Also showing principal overseas subsidiaries * Number of each status is based on the definition in Japan Los Angeles Branch San Francisco Branch Shenyang Representative Office Beijing Representative Office Tianjin Binhai Sub-Branch Dalian Representative Office Tianjin Branch Manufacturers Bank Suzhou Industrial Park Sub-Branch Seoul Branch Suzhou Branch Shanghai Branch Sumitomo Mitsui Banking Corporation of Canada New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. Houston Representative Office Cayman Branch Chongqing Representative Office Hangzhou Branch Hanoi Representative Office Guangzhou Branch Taipei Branch Yangon Representative Office Hong Kong Branch SMBC Capital Markets Limited Hong Kong Branch Bangkok Branch Manila Representative Office Labuan Branch Kuala Lumpur Marketing Office Kuala Lumpur Representative Office Ho Chi Minh City Branch Labuan Branch Singapore Branch PT Bank Sumitomo Mitsui Indonesia Banco Sumitomo Mitsui Brasileiro S.A. The Americas ■ New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. ■ Los Angeles Branch* ■ San Francisco Branch* ■ Houston Representative Office* ■ Cayman Branch ■ Manufacturers Bank ■ Sumitomo Mitsui Banking Corporation of Canada ■ Banco Sumitomo Mitsui Brasileiro S.A. Europe, Middle East and Africa ■ Sumitomo Mitsui Banking Corporation Europe Limited SMBC Capital Markets Limited ■ Sumitomo Mitsui Banking Corporation Europe Limited Paris Branch ■ Sumitomo Mitsui Banking Corporation Europe Limited Milan Branch ■ Düsseldorf Branch ■ Brussels Branch ■ Madrid Representative Office ■ Sumitomo Mitsui Banking Corporation Europe Limited Moscow Representative Office ■ Sumitomo Mitsui Finance Dublin Limited ■ Dubai Branch ■ Bahrain Representative Office ■ Tehran Representative Office ■ Cairo Representative Office ■ Johannesburg Representative Office SMFG 2007 185 www.smfg.co.jp/english A N N U A L R E P O R T 2 0 0 7 Printed in Japan

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