Sumitomo Mitsui Financial Group Inc
Annual Report 2010

Plain-text annual report

ANNUAL REPORT 2010 YEAR ENDED MARCH 31, 2010 A N N U A L R E P O R T 2 0 1 0 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. This material contains certain forward-looking statements. Such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, 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: business 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. CONTENTS (cid:129)Message from the Management .............................. 2 (cid:129)Business Overview .................................................. 10 Consumer Banking ................................................................. 10 Corporate Banking.................................................................. 12 Services for High Networth Individuals, Business Owners and Employees ....................................... 14 Investment Banking ................................................................ 15 International Banking .............................................................. 16 Treasury Markets .................................................................... 17 and Quality ........................................................... 51 (cid:129)Group Companies ................................................... 18 (cid:129)Financial Highlights ................................................. 21 (cid:129)Financial Review ...................................................... 25 (cid:129)Risk Management .................................................... 34 (cid:129)Corporate Social Responsibility (CSR) .................... 50 (cid:129)Initiatives for Enhancing Customer Satisfaction (CS) (cid:129)Corporate Governance ............................................ 52 (cid:129)Internal Audit System .............................................. 53 (cid:129)Compliance ............................................................. 54 (cid:129)Environmental Preservation Initiatives ..................... 56 (cid:129)Social Contribution Activities ................................... 60 (cid:129)Human Resources ................................................... 64 (cid:129)Financial Section and Corporate Data .................... 69 Financial Section..................................................................... 69 Corporate Data ....................................................................... 205 Sumitomo Mitsui Financial Group, Inc. Public Relations Department September 2010 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 Notice of Address Change The head offices of Sumitomo Mitsui Financial Group, Inc. and Sumitomo Mitsui Banking Corporation will move to the following addresses on October 18, 2010. Sumitomo Mitsui Financial Group, Inc. Public Relations Department 1-2, Marunouchi 1-chome, Chiyoda-ku, Tokyo 100-0005, Japan TEL: +81-3-3282-8111 Sumitomo Mitsui Banking Corporation Public Relations Department 1-2, Marunouchi 1-chome, Chiyoda-ku, Tokyo 100-0005, Japan TEL: +81-3-3282-1111 SMFG 2010 1 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. Solution & Execution 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. Speed We LEAD the pace by providing our customers with desirable services in a timely manner with speed and determination. 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. Message from the Management We would like to thank you for your continued support and patronage. In this annual report, we review the initiatives implemented in fiscal 2009, ended March 31, 2010, and explain our management policies for fiscal 2010. Principal Initiatives in Fiscal 2009 policy of increasing dividends stably and continuously through sustainable growth in enterprise value and achieving a dividend Having designated fiscal 2009 as the year for “establishing the payout ratio of over 20% on a consolidated net income basis. As next foundation for future growth, while continuing to strengthen SMFG recorded consolidated net income in fiscal 2009 versus business consistent with our philosophy of ‘Follow the Basics,’” consolidated net loss of the previous fiscal year and the amount we have been implementing initiatives to control expenses, credit was higher than the forecast announced in November 2009, we costs and risk-adjusted assets in the core operation of our group have decided to increase the annual dividend for common shares companies. Additionally, to achieve growth over the medium and by ¥10 to ¥100 per share. long term, we continued to focus on two strategic initiatives: “real- Regarding our medium-term management plan, or “LEAD izing a solid financial base as a global player” and “strengthening THE VALUE” plan that ended in March 2010, the macroeco- targeted growth business areas.” nomic reality has diverged substantially from the plan’s original Specifically, at SMBC we reinforced our efforts to reduce assumptions, particularly since fiscal 2008, amid increasingly expenses during fiscal 2009, and kept the overhead ratio to uncertain business environment in domestic and overseas mar- below 50%. We also took measures to reduce credit costs mainly kets. Accordingly, we were unable to attain the originally targeted through measures tailored to the business circumstances of our level of earnings for fiscal 2009. We, however, have been making corporate borrowers. SMFG took steps to strengthen its capital steady progress in realizing the strategic initiatives – strengthen- base during fiscal 2009, principally through a common equity ing targeted growth business areas, and fortifying platforms to offering totaling ¥861.0 billion completed in July 2009, followed support sustainable growth. by another offering totaling ¥973.0 billion completed in February 2010. Consequently, our consolidated Tier I ratio at the end of March 2010 was 11.15%, an increase of 2.93% compared with the end of March 2009. In addition, in October 2009 we laid the foundation for the next stage of strong growth by consolidating Nikko Cordial Securities into the Group as a wholly-owned subsid- iary of SMBC. As a result of these initiatives, consolidated ordinary profit for fiscal 2009 was ¥558.7 billion, a year-on-year increase of ¥513.4 billion, while consolidated net income also increased, by ¥645.0 billion year on year, to ¥271.5 billion. In view of the public nature of our business, while enhancing the Group’s capital to maintain a sound financial position, we have set a fundamental Teisuke Kitayama President Sumitomo Mitsui Financial Group, Inc. Management Policies in Fiscal 2010 The business environment surrounding financial institutions is changing greatly amid the global discussion about financial regu- latory and supervisory reform to prevent another financial crisis. Under these circumstances, we have designated our manage- ment policies for fiscal 2010 as 1) “forward looking” - transforming our business model to grow steadily under a new regulatory and competitive environment and 2) emphasizing return on risks and costs, in order to improve asset quality and thoroughly control expenses and credit costs, so as to secure a resilient capital base and reinforce our business portfolio to achieve sustainable growth. (1) Securing a resilient capital base During fiscal 2009 we took steps to establish a resilient capital base through the issuance of new shares, among other measures. Moving forward, our focus will shift to steps such as reducing stock price fluctuation risks associated with our stockholdings, and building up retained earnings by reinforcing a business port- folio to achieve sustainable growth. Through these measures, we aim to maintain over around 10% of consolidated Tier I ratio. Meanwhile, as a result of the common equity offerings exe- cuted during fiscal 2009, the number of SMFG’s ordinary shares issued reached approximately 1.4 billion shares, or more than 90% of the authorized ordinary shares of 1.5 billion stipulated in SMFG’s Articles of Incorporation. We believe that securing strategic flexibility, which will enable us to further strengthen our targeted growth business areas, is essential to enhancing SMFG’s medium- to long-term enterprise value. For this reason, 2 SMFG 2010 at the ordinary general shareholders meeting held in June 2010, Overseas operations, centered on Asia we proposed and received approval to increase the number of Regarding SMFG’s operations in the Asia-Pacific region, in May authorized ordinary shares to 3.0 billion. 2010 we established the Financial Products Marketing Dept., which has taken charge of certain functions hitherto performed by the representative offices of individual departments of SMBC’s Investment Banking Unit. This is part of our efforts to offer fast and appropriate solutions to customers whose financial needs are becoming more diversified and sophisticated. Regarding our operations in China, in April 2009 we established Sumitomo Mitsui Banking Corporation (China) Limited to facilitate even more closely tailored individual solutions for customers who operate globally. With effect from April 2010, the responsibility for planning and management of business with Japanese corporate custom- ers was transferred from the Planning Dept., International Banking Unit, to the Planning Dept., Corporate Banking Unit & Middle Market Banking Unit. This change allows us to offer seamless services both inside and outside Japan. In addition, in June 2010, we received permission to establish a subsidiary in Malaysia, and preparation is currently underway for its establishment in the first half of 2011. As well as expanding our network of business base in this way, we have also formed alliances with leading banks in Asia to enable us to offer even higher value-added services. These banks include Kookmin Bank in Korea, First Commercial Bank in Taiwan, Eximbank in Vietnam, The Bank of East Asia in Hong Kong, Bank Central Asia in Indonesia, and Kotak Mahindra Bank in India. In European and American markets, we will continue to bol- ster our competitive-edge products, including project finance. Through a business alliance with a South African subsidiary of the major British financial institution Barclays PLC, we are strengthen- ing our ability to provide services to Japanese companies operat- ing in South Africa. Masayuki Oku President Sumitomo Mitsui Banking Corporation (2) Reinforcing our business portfolio to achieve sustainable growth We will focus on targeted growth business areas to pursue profit- ability, as well as review current businesses to fortify the bottom- line profit. At the same time, we will further enhance customer responsiveness by leveraging advisory functions and increase productivity by improving business processes. ● Fortify bottom-line profit by reviewing current businesses Facilitating financing to customers in an appropriate and proac- tive manner is one of our management priorities. SMBC has always worked hard on delivering optimal products and services to customers based on a thorough understanding of their needs and issues. Further, pursuant to the “Act concerning Temporary Measures to Facilitate Financing for SMEs, etc.,” which took effect in December 2009, we are enhancing our capability to meet their needs, including establishing consulting desks for SMEs and retail customers to address their financing concerns. In addition to meeting customers’ financing needs, we will continue to control and reduce credit costs and expenses and rebalance our asset portfolio for more growth and profitability in order to improve the risk-return profile and fortify bottom-line profit. The economic situation in Europe remains uncertain, but our credit exposure in Portugal, Italy, Ireland, Greece, and Spain as of March 31, 2010 totaled approximately ¥300 billion and was mainly to large corporations and project-finance related. In the case of Greece, where the economic situation is a particularly serious cause for concern, the amount of exposure is not so large and is mostly secured by collateral. We therefore believe that the associated risks from this source are limited. ● Pursue profitability by focusing on targeted growth business areas Nikko Cordial Securities Nikko Cordial Securities in March 2010 drew up a three-year medium-term management plan, up to the end of fiscal 2012, with a prospect of “becoming a No. 1 general securities company in Japan, which is excellent both in quality and in quantity and globally competitive.” Maintaining a low-cost operation using IT, Nikko Cordial Securities aims for sustainable expansion of its businesses centered on the retail business, and creation of new businesses centered on the wholesale business. It has also adopted an active stance on employment of personnel and enhancement of personnel development programs, while increas- ing system investment and improving the organizational structure of the head office in response to the full-line business operation. SMFG 2010 3 We also take into account the discussions being held on the to further raise our profile in Japan’s evolving consumer finance introduction of liquidity standards, and are taking steps to ensure more stable funding and investment in foreign currencies. Payment & settlement services, and Consumer finance In the credit card business, we have established a two-company system within the Group, centered on Sumitomo Mitsui Card and Cedyna. Our aim is to become “the number one credit card busi- ness entity in Japan,” and we will continue to pursue economies of scale while leveraging the strengths of each company to maxi- mize top-line synergy. Cedyna is now implementing initiatives for investment in new businesses and system development to increase enterprise value and speed up cost restructuring. To accelerate such initia- tives, and to further clarify the positioning of Cedyna as one of the Group’s core business entities in the credit card business and enhance Cedyna’s capital base, the intermediate holding company SMFG Card & Credit acquired new shares issued by Cedyna through a third-party allotment in May 2010. In the consumer finance business, our goal is to create an even better foundation for meeting the sound financing needs of individual consumers, capitalizing on strategic alliances of Group companies to capture market share and thereby become more efficient. As part of this strategy, ORIX Credit Corporation became a consolidated subsidiary of SMBC in July 2009. In March 2010 market and target an even broader array of customer needs. ● Further enhance customer responsiveness by leveraging advisory functions Solution providing for corporations, investment banking and trust businesses We remain strongly committed to delivering to our corporate clients high-quality solutions that precisely target a broad range of management issues. Specifically, SMBC has three special- ized departments, Corporate Advisory Division, Private Advisory Department and Global Advisory Department, that operate cross- sectionally across business segments — consumer, corporate and overseas. This structure facilitates the pooling among these departments of “V-KIP” — value, knowledge, information and profits. As a result, we can deliver more tailored support to corpo- rate clients and upgrade our ability to provide solutions. Sumitomo Mitsui Finance and Leasing is engaged in aircraft operating lease business, one of the strategic joint businesses in leasing with Sumitomo Corporation, as well as a variety of other leasing ser- vices that offer financial and sales solutions for both users and suppliers. In addition, Japan Research Institute offers a lineup of high value-added services by continuously strengthening services that range from consulting for managerial innovation and IT utiliza- tion to the planning and creation of strategic IT systems. we reviewed the consumer finance business model, which we Financial consulting for individuals call “cascade strategy,” jointly operated by SMBC, Promise and Our aim is to harness the total capabilities of the Group to estab- At-Loan, and the three companies reached a basic agreement on lish SMBC as the leading bank in the field of full-line personal the absorption-type merger between Promise and At-Loan with financial services for individuals. To this end, we are working to Promise as the surviving company. Through these moves, we aim realize even higher levels of customer convenience, principally Management policy under the new financial regime New financial regime Our strategy Benchmark targets Basel Committee “Consultative proposal to strengthen the resilience of the banking sector” Reorganization in global financial industry / Rebuilding business model Securing a resilient capital base Reinforcing business portfolio to achieve sustainable growth Maintain over around 10% of consolidated Tier I ratio Target around 10% of consolidated ROE in the medium term 4 SMFG 2010 by reinforcing our online financial services. We also continue to Concerning SMFG’s listing on the New York Stock Exchange, strive to realize “total consulting services” which offers customers we aim to build a framework that will greatly accelerate our drive a wide range of one-stop financial services to meet diversifying to develop our business as a global player. Expanding and diver- financial needs of individual customers. For example, in August sifying our investor base by securing access to the world’s largest 2009, all branches of SMBC started selling level-premium insur- securities market is a key piece of the framework and, to this ances, and after making Nikko Cordial Securities SMBC’s wholly- end, we are pursuing further financial transparency and greater owned subsidiary in October 2009, through cooperation with convenience for investors. We are currently making final-stage Nikko Cordial Securities, we have commenced a range of new preparations for listing on the NYSE within fiscal 2010. services including the sale of jointly developed investment trusts, joint seminars and financial instruments intermediary service for individuals. In May 2010 we also began handling single-premium type variable permanent life insurances jointly developed with Nikko Cordial Securities. Fiscal 2010 Outlook and Policies Going Forward In June 2010 SMBC, Nikko Cordial Securities, and Barclays Outlook for fiscal 2010 PLC reached an agreement to commence joint operation in private banking in Japan. Individual customers of SMBC will be introduced to “SMBC Barclays Wealth Division,” which has been set up within Nikko Cordial Securities. The Division will offer investment solutions making use of unique strengths and the know-how of Barclays Wealth, which is a leading global wealth manager and a division of Barclays. We are pursuing still closer collaboration between SMFG’s banking and securities businesses in the field of financial services for individuals, in order to offer a wider lineup of products and services. For this purpose, in addition to the start of the finan- cial instruments intermediary service for individuals by SMBC and Nikko Cordial Securities, by the end of January 2011 Nikko Cordial Securities will take over the services for individuals cur- rently being offered by SMBC Friend Securities in collaboration with SMBC. Meanwhile, with the goal of increasing the number of customers using the services of SMBC Friend Securities, we are expanding the company’s product lineup and diversifying its information dissemination channels by holding investment seminars, among other measures. ● Further increase productivity by improving business processes We aim to maintain SMBC’s non-consolidated overhead ratio at below 50%. We will do this by prioritizing expenses based on size, timing, and effectiveness and adopt a stronger focus on our targeted growth business areas in the allocation of the expenses budget, while taking measures to raise operational efficiency. These measures will be implemented in tandem with our constant efforts to thoroughly comply with laws and regulations both within and outside Japan and create a strong compliance system. Specifically, SMBC aims to ensure consumer protection by enhancing its framework for explaining financial products and services to its customers. SMBC is also taking measures to miti- gate potential conflicts of interest and avoid all transactions with anti-social forces, and is pressing forward with the reinforcement of its system for the prevention of money laundering. With regard to customer satisfaction and the enhancement of service quality, we intend to create a stronger system for ensur- ing that customers’ requests are reflected in our management decisions. We expect consolidated ordinary profit of ¥690 billion, a year- on-year increase of ¥131.3 billion and consolidated net income of ¥340 billion, a ¥68.5 billion increase from the previous fiscal year. This is based mainly on an increase in profit at SMBC and a steady recovery in earnings of certain subsidiaries and affiliates. We are planning an annual dividend of ¥100 per share of common stock, the same level as the previous fiscal year, and half of the amount (¥50 per share) will be paid as an interim dividend. Dedicated to medium- to long-term growth in enterprise value The business environment of financial institutions is changing radically as regulators discuss the global reform of financial regulations in order to prevent another financial crisis, but our basic policy remains unchanged, namely, to become a “globally competitive financial services group with the highest trust” by maximizing our strengths of “Spirit of Innovation,” “Speed” and “Solution & Execution.” While securing a resilient capital base, we look forward, anticipate future changes and steadily transform our business model. Through such means, we aim for sustainable growth in enterprise value in order to meet the expectations of our stakeholders. We ask for your support and understanding as we endeavor to achieve these goals. September 2010 Teisuke Kitayama President Sumitomo Mitsui Financial Group, Inc. Masayuki Oku President Sumitomo Mitsui Banking Corporation SMFG 2010 5 Supplementary Information Key Achievements in Fiscal 2009 Management policy for fiscal 2009 “Establishing the next foundation for future growth, while continuing to strengthen businesses consistent with our philosophy of ‘Follow the Basics’” Managing expenses & credit costs Realizing a solid capital base as a global player Overhead ratio SMBC non-consolidated Controlled below 50% YOY change +1.1% 47.1% Total credit cost SMBC non-consolidated Substantially reduced YOY change + ¥295.4 billion ¥(254.7) billion ● ● ● Raised common equity (¥1.8 trillion in total) Repurchased hybrid securities (¥293 billion in total) Conversion of preferred shares held by Goldman Sachs into common equity Tier I ratio Achieved targeted level Compared with Mar. 09 +2.93% SMFG consolidated 11.15% Steady income growth Initiatives to fortify targeted growth business areas Net income Increased YOY change + JPY 645.0 bn Compared with Nov. 09 forecast + ¥51.6 billion SMFG consolidated ¥271.6 billion [Consolidated ROE:7.5%] Dividend for common share Increased YOY change + ¥10 / share ¥100 / share Made Nikko Cordial Securities a wholly-owned subsidiary and started its business as a new securities and investment banking company Made ORIX Credit a consolidated subsidiary Signed MOU on mutual business cooperation with Bank Central Asia (Indonesia) Subscribed new shares of The Bank of East Asia (Hong Kong) Management Policy in Fiscal 2010 Management policy in fiscal 2010 ✔ ✔ “Forward looking” ~Transforming our business model to grow steadily under a new regulatory and competitive environment Emphasizing return on risks and costs, in order to improve asset quality and thoroughly control expenses and credit costs Pursue profitability by focusing on targeted growth business areas Fortify bottom-line profit by reviewing current business Further enhance customer responsiveness by leveraging advisory functions Further increase productivity by improving business processes [SMFG’s targeted growth business areas] Overseas business especially in Asia Solution providing for corporations / Investment banking, trust business Retail / Wholesale securities business Financial consulting for individuals Payment & settlement services, consumer finance ● ● ● ● Improving risk-return profile by rebalancing our assets while meeting customers’ financing needs / Controlling credit costs and expenses Steadily accumulating earnings based on our management plan Minimizing risks to our capital posed by volatility in our equity holdings Initiatives toward NYSE listing Reinforcing business portfolio to achieve sustainable growth Securing a resilient capital base Target around 10% of consolidated ROE in the medium term Maintain over around 10% of consolidated Tier I ratio 6 SMFG 2010 Overseas Business In the medium to long term, we aim to increase the proportion of Banking profit from International Banking Unit to overall Marketing units, which was 20% in fiscal 2009, by allocating more capital and resources into overseas business, especially in Asia where high growth is expected. Trends of Banking profit in International Banking Unit*1 Products with a competitive edge ■ International Banking Unit (Left axis) ■ Proportion to Marketing units (Right axis) (USD bn) 1.5 1.0 0.5 0.0 7% Project finance Global ranking (Year 2009)*2 Loan syndication Global ranking (Year 2009)*4 5th 6th Awarded Global Arranger of the Year*3 Ranked at 1st among foreign banks in China*5 Cash management providers’ ranking (in Asia Pacific)*6 CMS*7 as voted by Corporates JPY CMS*7 as voted by Financial Institutions Large Corporates Medium Corporates Small Corporates 20% 30% 20% 10% 0% Fiscal 2004 2005 2006 2007 2008 2009 4th 4th 3rd 1st *1 Sum of SMBC and its overseas subsidiaries (exchanged to USD at respective term-end FX rate). Managerial accounting basis *2 Source: Project finance mandated arranger (Project Finance International) *3 Source: Infrastructure Journal *4 Source: Syndicated loan bookrunner ranking (Thomson Reuters) *5 Source: “Basis Point” (Reuter LPC) *6 Source: “ASIAMONEY”: “The Cash Management Poll 2009” (Aug. 09) *7 “CMS” stands for “Cash Management Service” (Reference) Business Expansions in Asia 1st among Japanese banks for the four consecutive years Strategic partners*1 Overseas channel network*2 Channel network Established after fiscal 2009 China Korea Taiwan Bank of China Industrial and Commercial Bank of China Agricultural Bank of China Kookmin Bank First Commercial Bank Hong Kong Bank of East Asia Philippines Metrobank Vietnam Vietnam Eximbank Malaysia RHB Bank Indonesia Bank Central Asia India Standard Charterered Bank Kotak Mahindra Bank ● ● Established SMBC (China) (April 2009) Functions such as planning and managing SMBC (China)’s business development for Japanese companies were shifted from the Planning Dept., International Banking Unit to the Planning Dept., Corporate Banking Unit & Middle Market Banking Unit (April 2010) ● ● Received approval to establish a subsidiary bank in Malaysia (June 2010) Established Financial Products Marketing Dept. (May 2010) *1 Bold print indicates the strategic partners in which SMBC has an investment in equity (includes equity investments currently planned) *2 Network of SMBC and principal overseas subsidiaries SMFG 2010 7 Strategy for Securities Business (Nikko Cordial Securities) Nikko Cordial Securities has made a good start in both its retail and wholesale businesses as our securities body. Going forward, we will pursue an integrated business model spanning banking and securities services businesses by accelerating cooperation between SMBC and Nikko Cordial Securities. Expansion of customer base Medium-term management plan Customer assets (Unit: ¥ trillion) 40 ■ Stock ■ Bonds ■ Investment trusts ■ Other 23.5 25.9 30 20 10 0 After becoming a wholly-owned subsidiary 28.1 Number of accounts (1,000) 2008/3 2,461 2009/3 2,481 2010/3 2,511 Number of successful deals in referral service Aim to become No.1 general securities company in Japan which is excellent both in quality and in quantity and globally competitive Net operating revenue ■ After becoming a wholly-owned subsidiary Wholesale business [100] Retail business [200] (JPY bn) 300 200 100 Investment banking business 23% Over 200 deals Investment management 77% Investment banking business 17% Over 400 deals Investment management 83% 0 Fiscal 3Q, fiscal 2009 4Q, fiscal 2009 2004 2005 2006 2007 2008 2009 2012 Targeted ordinary profit in fiscal 2012 JPY 100 bn SMFG’s Group Structure*1 Sumitomo Mitsui Financial Group Consolidated total assets ¥123 trillion Consolidated Tier I ratio 11.15% 100% SUMITOMO MITSUI Banking Corporation Sumitomo Mitsui Banking Corporation 60% 100% 100% 100% 100% Total assets Deposits Loans ¥104 trillion ¥70 trillion ¥57 trillion Number of customer deposit accounts (individual customers) approx. 26 mn Number of corporate borrowers approx. 128,000 66% *2 69% 22% 51% Promise *3 ORIX Credit Sumitomo Mitsui Finance and Leasing Japan Research Institute 40% (Leasing) Sumitomo Corporation (System engineering and management consulting, etc.) Nikko Cordial Securities (Securities) SMBC Friend Securities SMFG Card & Credit (Credit card) 34% Sumitomo Mitsui Card NTT DOCOMO Cedyna (Consumer finance) 100% SANYO SHINPAN*3 *1 As of Mar. 31, 2010. Stake (%) is as of August 31, 2010. *2 Total voting shares held by SMFG group. *3 Promise and Sanyo Shinpan planned to merge in Oct. 2010. 8 SMFG 2010 Performance in Growth Businesses (SMBC Nonconsolidated) Customer Assets (Investment Trusts and Pension-Type Insurance) Unit: ¥ trillion Cumulative sales of pension-type insurance Balance of investment trusts Housing Loans* Unit: ¥ trillion Consumer Finance Securitized balance Balance outstanding Unit: ¥ billion Unsecured card loans Of which, portion under tie-up with Promise 1.9 1.6 9.9 10.0 0.8 10.0 2.1 11.0 2.0 10.5 2.2 2.6 2.9 3.0 3.4 2.0 3.3 2.6 6 5 4 3 2 1 0 1.7 2.8 12 9 6 3 0 520 490 310 280 440 390 210 140 330 60 500 400 300 200 100 0 3/06 3/07 3/08 3/09 3/10 3/06 3/07 3/08 3/09 3/10 3/06 3/07 3/08 3/09 3/10 * Owner-occupied homes Loan Syndications Amount originated (¥ trillion) Number of originations Loans guaranteed by credit guarantee corporations and Business Select Loans Global e-Trade Service (Number of Contracts) Unit: ¥ billion Unit: Thousands of contracts Business Select Loans Loans guaranteed by credit guarantee corporations 10 1,000 8 6 4 2 0 800 600 400 200 0 Fiscal 8.6 754 780 7.0 702 6.7 9.3 7.6 685 531 3,500 3,000 2,500 2,000 1,500 1,000 500 0 17.1 16.5 15.0 13.7 11.7 20 15 10 5 0 2005 2006 2007 2008 2009 3/06 3/07 3/08 3/09 3/10 3/06 3/07 3/08 3/09 3/10 PC Bank Web21 (Number of Contracts) SMBC Direct Customer Contracts Number of Internet Transactions Unit: Thousands of contract Unit: Million customers Unit: Millions 154 149 141 125 105 150 120 90 60 30 0 10.1 9.3 8.4 7.4 6.6 10 8 6 4 2 0 179 166 151 129 108 180 120 60 0 3/06 3/07 3/08 3/09 3/10 3/06 3/07 3/08 3/09 3/10 3/06 3/07 3/08 3/09 3/10 SMFG 2010 9 Business Overview ■ Consumer Banking The Group companies of SMFG are collaborating to enhance the financial services they provide to consumers. Some of the key indicators of SMBC’s performance in fiscal 2009, reflecting the high esteem customers have for our services, include an outstanding balance of investment trusts under management of ¥2,620.7 billion (March 31, 2010); sales of foreign bonds and yen-denominated bonds of ¥212.7 billion; pension-type insurance sales of ¥381.8 billion; sales of single premium full life insurance of ¥60.9 billion; and mortgage loans outstanding of ¥14,497.5 billion (March 31, 2010). Financial Consulting Business In fiscal 2009, SMBC continued to broaden its product lineup of invest- ment trusts, annuity insurance for individuals, life insurance policies and other financial products. In investment trusts, SMBC expanded our lineup of investment targets to include funds such as those investing in bonds issued by emerging countries, while allow- ing customers to select from a number of currencies including the Australian dollar and the Brazilian Real for hedging purposes, and funds primarily focused on the World Bank Green Bonds. Since October 2009 we have launched funds with customer access only via the Internet or mobile phones, and as of July 1, 2010 the number of such funds had reached thirty. In these ways, we are responding to a wide range of customer needs. In the field of life insurance policies, in August 2009 we expanded our over-the-counter sales of life insurance products at all our branches in Japan. By offering 20 dif- ferent insurance policies (as of March 31, 2010), including whole-life, term and medical, we can now meet a still broader range of customer needs. We have also further expanded our insurance policy lineup, including offering annuity insurance for individuals in which the annuity amount is set at a higher- than-normal level for an initial specified period. In our financial products intermediation business, we diversified our product lineup by offering yen-denominated bonds for the first time, as well as subscription of SMBC’s subordinated bonds (yen-denominated) and sale of foreign bonds. It is important to support customers after they have bought our products. As part of this commitment, we take many measures to keep customers up-to-date with devel- opments — for example, holding seminars about fund performance, issuing monthly and special market reports, and sending customers statements detailing assets via direct mailing. Loan Business To enable us to respond to the wide-ranging needs of our custom- ers, we have developed new products, and enhanced services. In February 2010, following our introduction in December 2008 of an unsecured educational loan, we began offering loans for car purchases (guaranteed by Promise Co., Ltd.) and a general-purpose unsecured loan. Customers can apply for these loans to the Consumer Finance Promotion Office, every day (except January 1) up to nine in the eve- ning using the automated loan contract machines installed within SMBC branches, the Internet, or other channels. In most cases, applicants receive a response on the same day. Such advantages mean these new loan products offer much greater convenience than conventional loans. As a result of these initiatives, more than 3,000 customers per year have applied for our unsecured educational loans, the first of this type of product to be offered. The “Act concerning Temporary Measures to Facilitate Financing for Small and Medium-Sized Enterprises, etc.” was enforced on December 4, 2009, with facilitating financing to housing loan borrowers as one of the objectives. In line with this objective, SMBC has set up the Consumer Facilitating Financing Dept. within the Planning Dept. of the Consumer Banking Unit. We have also appointed specialist staff for providing consult- ing and other forms of assistance tailored to the individual circumstances of customers experiencing difficulties repaying their housing loans, at all bank branches as well as within the nine special Loan Support Offices located nationwide. We will continue working to provide closely tailored sup- port services for such customers, and are working to improve the speed and precision of these services. Settlement and Consumer Finance Business The iD* credit service, which is based on a strategic alliance between SMFG and NTT DoCoMo, Inc., continues to grow. As of March 31, 2010, subscribers to this service and the terminals for accessing the service located on the premises of affiliated merchants totaled approximately 14.2 million and 440,000, respectively. *iD is a trademark of NTT DoCoMo, Inc. The consumer finance business collab- oratively launched in April 2005 by SMBC, Promise Co., Ltd. and At-Loan Co., Ltd., continues to grow also. There were 716 auto- mated contract machines and the balance of loans made by SMBC and At-Loan together totaled approximately ¥423.5 billion, as of March 31, 2010. 10 SMFG 2010 Transaction Channels In fiscal 2009, SMBC opened new branches in 14 locations: Wakabadai in Tokyo, Hiyoshi and Shonandai in Kanagawa Prefecture, Chiba New Town in Chiba Prefecture, Tsukuba in Ibaraki Prefecture, Tenpaku-Ueda, Okazaki, Gokiso, Nonami, Irinaka, and Kanayama in Aichi Prefecture, and Izumi-Chuo, Shoji, and Komyoike in Osaka Prefecture. Also, in the Tokai Region centered on Aichi Prefecture, in addition to opening conventional staffed offices, we are installing ATMs at or near stations of the Nagoya municipal subway system, for increased customer convenience. We opened a third call center in June 2009, in Fukuoka, to serve retail customers, along with existing facilities in Tokyo and Kobe. We also offer telephone-based services for online users who prefer to discuss important matters with a real per- son. Operating three centers enhances our capacity to offer telephone consulting on asset management and loans, as well as other information services, and tailor financial services to the lifestyle and needs of each customer. Wakabadai Branch Nonami Branch For the SMBC Direct online banking service, we are con- stantly adding highly advanced services to meet customer needs and deliver greater convenience, and reinforcing security. In October 2009 we began a major expansion of the scope of our banking services offered via the Internet and mobile phones. For example, customers with an ATM card can check the balance in their savings account over the Internet. This is just one of the steps we have taken to further enhance the convenience of our online services. SMBC Direct has come first for seven consecutive years in the ranking of Internet banking by e-commerce website rating firm Gomez Consulting Co., Ltd. As of March 31, 2010, there were approximately 10.12 million registered customers. Topics l Businesses Operated Jointly with Nikko Cordial Securities Nikko Cordial Securities became a subsidiary of SMBC on October 1, 2009, in a move that further enhanced the ability of all Group companies to offer our customers com- petitive products and services. A number of joint initiatives have been implemented since then: three new investment trust products devel- oped jointly by SMBC and Nikko Cordial Securities were launched on the market, the two companies held joint sem- inars, and also proactively introduced customers to each other when either one was better suited to deal with their specific requirements. On April 19, 2010, we expanded our financial instruments intermediary service for individuals to include Nikko Cordial Securities as an agent to execute the actual transactions. The same service operated with SMBC Friend Securities is scheduled to be integrated into Nikko Cordial Securities by January 31, 2011. Further joint activities that combine banking and secu- rities transactions are planned, including Nikko Cordial Securities conducting banking agency business. A joint seminar held with Nikko Cordial Securities SMFG 2010 11 ■ Corporate Banking Improving Products and Services for Midsized Companies and SMEs (cid:129)Initiatives to provide easier access to financing SMBC believes that the smooth and efficient supply of funds to its clients is its main social responsibility as a financial insti- tution. With companies facing growing challenges caused by the global financial crisis, we are making every effort to facili- tate financing to our corporate clients — midsized companies and SMEs — proactively and more tailored to their needs. To this end, in December 2009, SMBC established the Middle Market Facilitating Financing Department within the Planning Department of the Corporate Banking Unit. We will continue to implement initiatives to identify the ever-changing needs and issues of our corporate clients and offer more tailored products and services in order to support their business growth. (cid:129)Products and services to meet financing needs Amid the economic uncertainty, a broad range of financing needs is emerging. In order to meet these needs, we are con- stantly expanding our lineup of loans for our corporate clients. In 2008, SMBC introduced the Certified Company Support Loan for companies who have received SMBC designated national/local management-related certification or award; the Web Report Loan for companies using the Japanese national tax authorities’ e-Tax service; and the Asset Value Truck and Bus Loan which uses commercial vehicles as collateral (loan features were upgraded in 2009). (cid:129)Environmentally responsible products and services In October 2008, SMBC launched the SMBC Environmental Assessment Loan/Private Placement Bonds. To be eligible, an applicant company must undergo an environmental evalua- tion using Japan Research Institute’s assessment standards. Loan terms depend on the evaluation results, which are disclosed to the applicant company to help improve its envi- ronmental protection measures. As of March 31, 2010, about 30 companies had raised approximately ¥100 billion in loans and bonds. SMBC announces these transactions to the public through SMBC press releases, newspaper advertisements and other forms of mass media, receiving high marks from our clients. In January 2010, this loan/bond product won the 2009 Nikkei Superior Products and Services Award for Superiority from Nikkei Inc., indicating the high regard in which it is held by Japanese society as a whole. Another initiative was the “Fight Global Warming Campaign” held from May through July 2009 in connection with SMBC-ECO Loan for companies with environmental management certifications. During the campaign period, SMBC used part of the earnings from the SMBC-ECO Loan to purchase and write off carbon credits equivalent to five tons of CO2 emissions per borrower, enabling the borrowers to play a part in combating global warming. In April 2010, we added companies reporting their energy consumption to the Tokyo Metropolitan Government under its initiatives on reducing global warming to the scope of companies eligible for the SMBC-ECO Loan. In this way, we are supporting those midsized companies and SMEs that are taking a proactive approach to environmental issues. In addition, SMBC extends loans under two programs operated by the Ministry of the Environment in which the government pays the interest. One program is for supporting initiatives aimed at reaching the goals of the Kyoto Protocol, in which investments in facilities that reduce greenhouse gas emissions are partly subsidized. The other program is to support the acceleration of countermeasures against global warming. The Japanese government has set a high target of 25% reduction in the emission of greenhouse gases, and we believe this financing mechanism will provide invaluable sup- port for the environmental initiatives of Japanese industries. (cid:129)Information services SMBC has been strengthening its internal systems for busi- ness-matching, resulting in a dramatic increase in the number of business meetings we have arranged between possible partners. In particular, in our “all-in-one matching” program, which simultaneously matches a large number of corporate clients with the purchasing departments of large corporations, we have enhanced our corporate client information database, and are able to supply information on the purchasing needs of major corporations to more corporate clients. We will continue enhancing our ability to provide a wide spectrum of information to our clients. Reinforcing Services for Globalizing Corporations An increasing number of our corporate clients are setting up businesses overseas, and they face a growing need to address issues such as differences in business practices; cultures; legal, accounting, and taxation systems, and inter- pretation of such systems; as well as funding. At SMBC, the Global Advisory Department was estab- lished to specifically help devise solutions for cross-border issues of globally operating clients. The department works to provide seamless support for the operations of companies both inside and outside Japan by straddling the three units of SMBC that do business with corporate clients – the Middle Market Banking Unit, the Corporate Banking Unit, and the International Banking Unit. Based in Tokyo, the department has staff members at SMBC offices overseas, chiefly in Asia. With about 200 professionals in the fields of foreign trade and global business operations, the department maximizes synergies by integrating issue-solving skills with expertise in collecting and analyzing information, and by making effective use of relationships with clients and business partners world- wide. Thanks to this infrastructure, we can devise customized solutions from a global perspective to serve both companies in Japan and their overseas subsidiaries. 12 SMFG 2010 We hold overseas business-related seminars with themes of particular interest to our clients, and distribute the latest information on overseas markets, enabling companies con- sidering the launch of an overseas business to gain insight into local conditions, regulations, industry trends, and other relevant matters. Our services are also useful for companies with established overseas operations who can count on us for valuable assistance in areas such as growth strategy and reorganization. Intensifying Initiatives in the Chinese Market China is a major driver of global economic growth and many Japanese companies have already set up operations there, targeting the market that continues to grow. Japanese cor- porations’ entry into and business development in China is projected to accelerate in the coming years. To be able to more effectively meet the needs of such clients whose business straddles the Japanese and Chinese markets, at the beginning of fiscal 2010 SMBC appointed a director to be responsible for overseeing its Chinese subsid- iary Sumitomo Mitsui Banking Corporation (China) Limited. It also transferred responsibility for the planning, promotion, and management of transactions between the SMBC subsidiary in China and Japanese corporations from the International Banking Unit to a domestic banking unit. The aim of this move was to integrate SMBC services for clients’ head offices in Japan and their local subsidiaries in China, facilitating the smooth transaction of business and enabling us to deliver more closely tailored services. Intensifying Initiatives in the Public and Financial Sectors We are working to create solutions for issues of regional governments, public corporations and financial institutions. Moreover, to upgrade services for regional clients, we under- take joint initiatives with regional governments and financial institutions. In October 2009 SMBC was selected as the primary financial institution for the Tokyo Metropolitan Government’s Eco Finance Project. In partnership with Sumitomo Mitsui Finance & Leasing and other financial institutions, SMBC has created a number of financial products and programs, such as mortgage loans, leasing plans, and so on, that are designed to help improve the environment. These products proved popular, and over 300 applications for the mortgage loan had been received by the end of fiscal 2009. Tokyo Metropolitan Government Eco Finance Project Tokyo Metropolitan Government Deposits Primary financial institution: SMBC (Project management, Overall coordination, Trust accounts) Profits from fund management SMBC The Tokyo Tomin Bank Seibu Shinkin Bank Sumitomo Mitsui Finance & Leasing Marketing of financial products with environmental benefits Individuals and business owners In July 2008 SMBC signed a Cooperative Agreement for the Promotion of Industry with the Miyagi Prefectural Government and The 77 Bank, Ltd. In the third venture under this agreement, the three partners initiated a project to help companies in Miyagi Prefecture become more environmen- tally responsible as well as cut costs. Subsidies are provided by the prefectural government to help companies purchase equip- ment that contribute to energy conservation and cost-cutting. We are taking a variety of steps to make this project a success, such as holding seminars. We will continue to step up initiatives that contribute to regional economic growth while delivering high value-added services to clients throughout Japan. Seminar on energy conservation and cost-cutting Topics l Business Alliance in the Environment Business in China In November 2009, SMBC together with the Japan Research Institute signed a basic agreement with the Tianjin Eco-City Administrative Committee on initiatives to attract Japanese business corporations to the Tianjin Eco-city project. The Tianjin Eco-City project is the first large-scale project in China to build an ecologically friendly city to have been approved at the national government level. The new city will feature various measures to harmonize human activities with the natural environment, measures for conserving natural resources, and an efficient system of resource recycling. The environment business is expected to show signifi- cant further development in China along with the growth of the country’s overall market, and SMBC intends to play an important role in introducing Japanese companies to projects where they can make a major contribution. SMBC is strongly committed to delivering enhanced services for Japanese corporate clients in the process of setting up businesses in China or planning to do so. The signing ceremony for the agreement on the Tianjin Eco-City project. SMFG 2010 13 Private Banking Customers can rely on PAD for all-inclusive financial advice concerning financial assets. We share and understand customers’ financial goals, including risk profiles, through a series of discussions with each customer. After agreeing on the goals, we create proposals for asset allocation and management. 1. Sharing Understanding customers’ financial goals, and analyzing current portfolios Business strategy 2. Consulting Organizational restructuring Asset management OUR SOLUTION M&A/MBO Capital policy Tax payment arrangements Asset succession Stock price simulations Succession plan 4. Review 3. Action Workplace Banking The management environment for SMBC’s corporate cus- tomers is undergoing dramatic changes that are giving rise to various issues in the field of HR strategy. PAD employs the wide range of financial products and services offered by SMBC to prepare solutions to these issues, and supports corporate customers to create employee financial benefit programs and defined-contribution pension plans. Further, employees can obtain SMBC products and services for achieving financial and other goals in their lives through their employers in addition to SMBC marketing channels. ■ Services for High Networth Individuals, Business Owners and Employees Private Advisory Department The Private Advisory Department (PAD) of SMBC specializes in products and services that meet the diverse requirements of business owners and high networth individuals. Activities of this department span three areas. The first is carefully tailored support services for business and asset succes- sion. We combine the extensive know-how of our own staff, accumulated over many years of experience, with the input of alliance partners such as leading tax accountancy firms. The second area is private banking services, which include comprehensive financial services for managing customers’ financial assets. These services, too, are offered in collabora- tion with alliance partners. The third area is workplace bank- ing services to support the HR strategies of corporate clients. This service category includes providing assistance in the design of employee savings and other employee financial benefit programs, and defined-contribution pension plans. By working with other SMBC Group companies and alli- ance partners, PAD uses its “One Bank” approach to provide seamlessly a broad range of products and services. This allows the department to cover many types of needs involving both individual and corporate clients. Support for Business and Asset Succession PAD specialists prepare tailored proposals for customers with concerns about business and asset succession. We hold a variety of seminars to supply timely information and advise business owners on a wide range of matters. Our consulting services cover issues of all types involving both individuals and companies. High networth individuals Customers Business owners Heads of wealthy families Sumitomo Mitsui Banking Corporation Corporate Business Office Branches Private Advisory Department Business growth needs Business succession needs Asset succession needs Asset management needs Assistance for employee benefit programs Support from specialized units of SMBC SMFG companies Sumitomo Mitsui Financial Group Alliance partners (leading tax accountancy firms and other professionals) 14 SMFG 2010 ■ Investment Banking Accomplishments in Fiscal 2009 SMBC was awarded the best arranger of syndicated loans in the Japanese market by Euroweek Asia magazine. It was also awarded “Global Arranger of the Year” by Infrastructure Journal in project finance for infrastructure development for its seawater desalination project finance deal in the Australian state of Victoria, and other projects. In addition, in settlement services, SMBC is steadily increasing its profile, ranking first for two consecutive years among Japanese banks in the Asia-Pacific region, in a cash management services survey conducted by Asiamoney magazine. Collaboration with Nikko Cordial Securities Since October 2009, Nikko Cordial Securities, Inc. (NCS) has been operating as a full-line securities company by adding wholesale capabilities to its retail securities business. SMBC has been referring its customers to NCS since the latter half of fiscal 2009, and as a result, NCS closed more than 100 deals introduced by SMBC in underwriting and M&A. Benefiting from the collaboration between SMBC and NCS, in the league tables published by Thomson Reuters, SMFG was third in the ranking of bookrunners in the “Japanese Corporate Bonds” category with a market share of 20.0% in the second half of fiscal 2009, and fourth with a market share of 8.8% in the “Global Equity & Equity-Related – Underwriting Value in Japan” category. SMFG will continue to strengthen further collaboration between SMBC and NCS so as to meet the diverse needs of our customers, including fund raising through capital markets, cross-border M&A, and debt securi- tization, more fully. Japanese Corporate Bonds*1 Rank Bookrunner Oct. 2009 – Mar. 2010 Proceeds (¥ mil) Market share Number of deals 1 Mitsubishi UFJ Financial Group 913,567.1 21.4% 2 Mizuho Financial Group 877,981.5 20.5% 3 Sumitomo Mitsui Financial Group 855,233.5 20.0% 4 Nomura Holdings, Inc. 819,153.9 19.1% 5 Daiwa Securities Group Inc. 760,928.5 17.8% 6 Barclays Capital 7 Shinkin Central Bank 8 Citi 9 Goldman Sachs & Co. 14,600.0 0.3% 10,000.0 0.2% 8,750.0 0.2% 6,000.0 0.1% 10 Bank of America Merrill Lynch 5,000.0 0.1% 51 50 29 54 57 2 1 1 1 2 Global Equity & Equity-Related – Underwriting Value in Japan*1 Rank Underwriter Oct. 2009 – Mar. 2010 Proceeds (US$m) Market share Number of deals 1 Nomura Holdings, Inc. 19,816.7 34.8% 2 Mitsubishi UFJ Financial Group 5,856.2 10.3% 3 Daiwa Securities Group Inc. 5,375.9 9.4% 4 Sumitomo Mitsui Financial Group 5,004.8 8.8% 5 Mizuho Financial Group 6 Goldman Sachs & Co. 7 Morgan Stanley 8 Citi 9 JP Morgan 4,745.7 8.3% 4,091.0 7.2% 3,465.3 6.1% 2,117.8 3.7% 1,792.0 3.1% 10 Bank of America Merrill Lynch 1,761.6 3.1% 63 53 47 43 58 10 6 4 9 9 *1 Source: Thomson Reuters Topics l Reinforcing our operations in Asia In May 2010 SMBC established the Financial Products Marketing Department in Singapore, by integrating certain functions performed by various departments of Investment Banking Unit at its Singapore branch. This will enable us to meet the increasingly diversifying and sophisticated needs of our customers in Asia more flexibly. This department will provide a diversity of investment banking products such as debt securitization and derivatives, and will enable us to offer prompt and appropriate financial solutions to our customers more swiftly. lProject Finance SMBC is highly respected globally for its ability in project finance. It became the first financial institution from the Asia-Pacific region to be awarded “Global Arranger of the Year” for 2009 by Infrastructure Journal. In addition, SMBC placed among the top five global arrangers in the league table published by Project Finance International magazine. Global Initial Mandated Lead Arrangers*2 Jan. – Dec. 2009 Rank Mandated Arranger 1 State Bank of India 2 Calyon 3 BNP Paribas S.A. 4 Société Générale 5 Sumitomo Mitsui Financial Group, Inc. *2 Source: Project Finance International Volume (US$m) 19,944.9 7,359.6 5,836.1 4,283.7 4,025.1 SMFG 2010 15 ■ International Banking SMFG offers value-added services to clients (corporations, financial institutions, governmental organizations and public entities) operating globally by creating tailor-made solu- tions that meet various local needs, mainly through SMBC’s International Banking Unit. SMBC has three regional headquarters — Europe, the Americas and the Asia-Pacific region — and subsidiaries in the emerging markets of China, Russia and Brazil. With this network, we have the speed and flexibility to respond to dif- fering needs in each region. We endeavor to become a global commercial bank, capable of delivering our strengths in vari- ous business opportunities in this vast international market. Expansion of Overseas Network We are working to expand our overseas branch network to enhance services for Japanese companies and increase our presence in the emerging markets. Considerable progress is being made in developing the infrastructure in Africa, and in March 2010 SMBC enhanced the functions of its Johannesburg Representative Office in a move to better serve the needs of our customers, mainly Japanese corporations that are planning to set up businesses in Africa or expand their existing operations there. In May 2010, SMBC signed an agreement on a business alliance with Absa Bank Limited, one of the largest private-sector banks in South Africa and a subsidiary of Barclays PLC of the United Kingdom. This builds on the capital and business alliance entered into with Barclays PLC in 2008. We hope to leverage Absa’s wide marketing base in South Africa to further enhance our services. Capital and Business Alliances with Prominent Asian Financial Institutions Our alliance strategy in Asia is tailored to the characteristics of each country and region. We aim to strengthen our solution providing capability in the region, such as by expanding our Asian currency denominated services. In July 2009, SMBC established an alliance with PT Bank Central Asia Tbk, the largest privately owned commercial bank in Indonesia. Forming this partnership positions us to better provide our customers with solutions that include stable local-currency financing, cash management services, and other corporate finance activities. In the same month, SMBC signed a technical service agreement, including risk management, with its capital and business alliance partner Vietnam Export Import Commercial Joint Stock Bank. Then, in December 2009, through private placement, SMBC acquired shares of The Bank of East Asia, Ltd., a major private-sector bank in Hong Kong. The bank was already one of our business partners, and this investment has further strengthened our collaborative ties. We will continue to forge ties with leading financial institu- tions, while organically growing our marketing network in Asia — a multifaceted approach to expanding our business operations in Asia. Core IT System Upgrades Starting in fiscal 2009, SMBC has been revamping its Asian accounting systems and customer information and manage- ment administration systems as part of a worldwide opera- tions system upgrade to support corporate clients operating globally. Strengthening of Risk Management As part of a broader strategy for reinforcing our credit cost control framework, SMBC has enhanced its credit monitoring system, and has set up dedicated credit management units in Europe and the United States. SMBC has also reinforced coordination between the Credit Management Department of the International Banking Unit, which was established in fiscal 2009, and the credit portfolio management (CPM) functions of regional head- quarters to create an even more effective hedging system to minimize the impact of economic fluctuations. Strengthening of Compliance System The global regulatory environment is changing rapidly, and we are focusing our efforts on creating a compliance system capable of swiftly responding to BIS guidelines and the regu- latory authorities of countries across the globe. SMBC has taken various steps to computerize adminis- trative processes at its overseas offices and introduce more advanced management systems in order to create an anti- money laundering system in line with international standards. Moving forward, we will continue to tighten controls on the operational side still further. Fostering Professionals Needed to Realize Overseas Business Growth We are strengthening our training and educational programs in order to meet seamlessly and accurately customers’ increasingly diverse and advanced needs. We station promis- ing young employees at our overseas offices or dispatch them to specialist overseas financial institutions outside the Group. In this way, we are developing employees with invaluable expertise in international business. In Asia, where our opera- tions are growing noticeably, SMBC’s Asia Pacific Training Department is constantly enhancing seminars and e-learning programs for our national staff in order to strengthen their abil- ity to deliver the best solutions to our customers. 16 SMFG 2010 Topics lEnvironmental Business Opportunities Overseas We are reinforcing our initiatives in the global environ- mental business. In Asia, SMBC is one of the advisors in the Tianjin Eco-City project in northern China. In March 2010, SMBC signed a financing agreement on a renew- able energy development project and other matters with the International Finance Corporation and Environmental Cooperation-Asia (ECO-Asia), a regional program of the United States Agency for International Development. On April 20, 2010, SMBC signed a memorandum of under- standing on the promotion of environmental business in Malaysia with the Federation of Malaysian Manufacturers (FMM) and the NGO Green Purchasing Network Association Malaysia (GPNM). In the Americas, SMBC signed a memorandum on a business alliance in emis- sions trading with the Banco de la Republica Oriental del Uruguay (a major financial institution administered by the government of Uruguay). This is the latest move in our continued expansion of our network of business alliances in South America, which began with Banco do Brasil, a leading Brazilian commercial bank, in August 2006. trends in financial markets. We are constantly improving the functions of i-Deal, a system that allows clients to conclude foreign exchange con- tracts over the Internet. Moving forward, the Treasury Unit will continue working to fulfill all our customers’ market transaction needs by offering full support services of the highest quality in the industry. ALM and Trading Operations Through its ALM and trading operations, and while controlling market and liquidity risks, the Treasury Unit seeks to maximize earnings by targeting opportunities created by trends in many financial markets. We will continue to conduct trading operations that take advantage of changes in market conditions in order to gener- ate a consistent stream of earnings. SMFG President Kitayama with representatives of FMM and GPNM at the signing ceremony ■ Treasury Markets SMFG, through the Treasury Unit of SMBC, aims to offer increasingly higher value-added services to meet the ever more sophisticated and diverse needs of its customers for transactions in the money, foreign exchange, bond and derivatives markets. To maintain and further strengthen profit- ability, and while managing risk appropriately, the Treasury Unit focuses on three goals: (a) expanding transaction volume from its customers; (b) strengthening its asset-liability man- agement (ALM) system and trading skills; and (c) bringing sharper focus to portfolio management. More Solutions and Services for Customers’ Market Transactions SMBC is dedicated to supplying solutions that precisely match the market transaction needs of its customers. To this end, the Treasury Unit works with branches to create hedging and other proposals for corporate clients that reflect shifting Topics l Issuance of A$-denominated bonds for individual investors We have been diversifying our longer-term procurement channels to adapt more effectively to new regulations and cope with an increasingly competitive market. In March 2010, SMBC issued corporate bonds denominated in Australian dollars for individual investors. lSound Market Operations SMBC executes sound market operations in response to changes in market conditions based on a conservative risk management policy. In addition, we are constantly taking steps to use even more advanced methods for our ALM activities. SMFG 2010 17 Group Companies (as of March 31, 2010) The companies of the Sumitomo Mitsui Financial Group (SMFG) offer a diverse range of financial services, centered on banking operations, and including credit card services, leasing, information services, and securities. Our Mission (cid:129) To provide optimum added value to our customers and together with them achieve growth (cid:129) To create sustainable shareholder value through business growth (cid:129) To provide a challenging and professionally reward- ing work environment for our dedicated employees www.smfg.co.jp/english/ Company Name: Sumitomo Mitsui Financial Group, Inc. Business Description: Management of banking subsidiaries (under the stipulations of Japan’s Banking Law) and of non-bank subsidiaries, as well as performance of ancillary functions Establishment: December 2, 2002 Head Office: 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo, Japan (As of October 18, 2010: 1-2, Marunouchi 1-chome, Chiyodaku, Tokyo Japan) Chairman of the Board: Masayuki Oku (Concurrent President at Sumitomo Mitsui Banking Corporation) President: Teisuke Kitayama (Concurrent Chairman of the Board of Directors at Sumitomo Mitsui Banking Corporation) Capital: ¥2,337.8 billion (as of March 31, 2010) Stock Exchange Listings: Tokyo Stock Exchange (First Section) Osaka Securities Exchange (First Section) Nagoya Stock Exchange (First Section) SUMITOMO MITSUI Banking Corporation SUMITOMO MITSUI Banking Corporation www.smbc.co.jp/english/ 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. Sumitomo Mitsui Financial Group, Inc., was established in December 2002 through a stock transfer as a bank holding company, and SMBC became a wholly owned subsidiary of SMFG. In March 2003, SMBC merged with the Wakashio Bank, Ltd. SMBC’s competitive advantages include a strong customer base, the quick implementation of strategies, and an extensive lineup of financial products and services that leverage the expertise of strategic Group com- panies in specialized areas. SMBC, as a core member of SMFG, works together with other members of the Group to offer customers highly sophisticated, comprehensive financial services. Company Name: Sumitomo Mitsui Banking Corporation Business Profile: Banking Establishment: June 6, 1996 Head Office: 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo, Japan (As of October 18, 2010: 1-2, Marunouchi 1-chome, Chiyodaku, Tokyo Japan) President: Masayuki Oku Number of Employees: 22,460 Number of branches and other business locations: In Japan: 1,549* Branches: 494 (Including 38 specialized deposit account branches) 164 Subbranches: 1 Agency: 23 Offices handling non-banking business: 867 Automated service centers: 34 Overseas: 15 Branches: 6 Subbranches: 13 Representative offices: * The number of domestic branches excludes ATMs located at the business sites of companies and at retail convenience stores. Credit Ratings (as of June 30, 2010) Moody’s Standard & Poor’s Fitch Ratings R&I JCR Long-term Short-term P–1 A–1 F1 a–1 J–1+ Aa2 A+ A A+ AA– Financial Information (Consolidated basis, years ended March 31) 2010 Billions of yen 2008 2009 2007 For the Year: Ordinary income ..... Ordinary profit ........ Net income (loss) .... At Year-End: ¥6,894.5 Net assets ............... Total assets ............ 120,041.3 ¥2,579.9 557.7 332.4 ¥2,989.6 59.2 (317.3) ¥3,411.0 734.9 351.8 ¥2,925.6 716.6 401.7 ¥4,518.6 115,849.3 ¥5,080.7 108,637.7 ¥5,412.4 98,570.6 SMFG CARD & CREDIT, INC. SMFG Card & Credit, Inc. (“FGCC”), was established in October 2008 as an intermedi- ate holding company of SMFG to hold shares of Sumitomo Mitsui Card Co., Ltd., and Cedyna Financial Corporation. FGCC is the core com- pany responsible for implementing SMFG’s credit card strategy and establishing uniform business policies. FGCC will also create a framework for promoting a solid partnership between Sumitomo Mitsui Card and Cedyna Financial Corporation, seek to realize economies of scale for the Group as a whole, and maximize top-line synergy by leveraging each party’s strengths. * Cedyna Financial Corporation was formed in April 2009 through the merger of three companies: Central Finance Co., Ltd., OMC Card, Inc., and QUOQ Inc., and has become one of the largest consumer finance companies in Japan. 18 SMFG 2010 Company Name: SMFG Card & Credit, Inc. Business Profile: Management of subsidiaries and affiliates Establishment: October 1, 2008 Head Office: 1-2, Yurakucho 1-chome, Chiyoda-ku, Tokyo, Japan (As of October 18, 2010: 1-2, Marunouchi 1-chome, Chiyodaku, Tokyo Japan) President & CEO: Kazuya Jono Number of Employees: 36 SMFG SUMITOMO MITSUI Financial group SMFG CARD & CREDIT, INC. Maximization of top-line synergies Pursuit of economies of scale 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 and plays a major role as one of the strategic businesses of SMFG. Leveraging its strong brand image and its excel-lent capabilities across a wide range of card-related services, the company provides settlement and financing services focused around providing credit services that meet customer needs. Through its credit card busi- ness operations, the company aims to actively contribute to the realization of comfortable and www.smbc-card.com (Japanese only) affluent consumer lifestyles and make further dramatic advances as a leading brand in its industry sector. Company Name: Sumitomo Mitsui Card Credit Ratings (as of June 30, 2010) Company, Limited Business Profile: Credit card services Establishment: December 26, 1967 Head Office: Tokyo Head Office: 1-2-20, Kaigan, Minato-ku, Tokyo Osaka Head Office: 4-5-15, Imab ashi, Chuo-ku, Osaka President & CEO: Koichi Tsukihara Number of Employees: 2,247 JCR Long-term Short-term J–1+ A+ Financial Information (Years ended March 31) 2010 Billions of yen 2008 2009 2007 For the Year: Revenue from credit card operations ......... ¥6,209.0 183.6 Operating revenue...... Operating profit........... 24.3 At Year-End: Number of cardholders (in thousands) ........... 20,504 ¥5,858.7 180.2 22.3 ¥5,375.2 168.4 16.9 ¥4,753.8 157.6 14.1 18,655 16,406 14,951 www.cedyna.co.jp/english/ Cedyna Financial Corporation was formed in April 2009 through the merger of OMC Card, Inc., Central Finance Co., Ltd. and QUOQ Inc., bringing together the customer bases, marketing capabilities and propri- etary know-how of these credit card com- panies. It aims, in alliance with fellow SMFG Group member Sumitomo Mitsui Card, to become “the number one credit card busi- ness entity in Japan.” As one of Japan’s largest consumer finance companies offer- ing a fusion of the credit card, consumer credit and solutions businesses, Cedyna provides products and services of great value to its customers. Company Name: Cedyna Financial Corporation Business Profile: Credit-card services, consumer credit Establishment: September 11, 1950 Head Office: Head Office: 3-23-20 Marunouchi, Naka-ku, Nagoya Tokyo Head Office: 2-16-4 Konan, Minato-ku, Tokyo President & CEO: Hajime Yamashita Number of Employees: 3,223 Credit Ratings (as of June 30, 2010) Standard & Poor’s JCR Long-term Short-term A–2 J–1 A– A Financial Information (Years ended March 31) 2010 Billions of yen 2009 CF* OMC* QQ* For the Year: Revenue from credit card operations ......... Operating revenue...... Operating profit........... At Year-End: Number of cardholders (in thousands) ........... ¥223.9 (40.8) ¥137.7 6.9 ¥80.6 (1.4) ¥44.8 (5.2) 24,933 * OMC: OMC Card, Inc. CF: Central Finance Co., Ltd. QQ: QUOQ Inc. www.smfl.co.jp/english/ Sumitomo Mitsui Finance and Leasing Co., Ltd. (SMFL) was created from the merger of SMBC Leasing Company, Limited, and Sumisho Lease Co., Ltd., in October 2007. SMFL aims to become the top leasing com- pany in Japan in terms of both quantity and quality by leveraging (a) the financial solu- tions offered by other subsidiaries of SMFG, and (b) business relationships along the value chains in a wide range of industries held by the Sumitomo Corporation Group, one of Japan’s leading trading houses. SMFL is one of the leading companies in the leasing industry, known for its capabili- ties for offering high-value-added products and services, because of its strong market- ing position based on its access to chan- nels to users of leased equipment and to suppliers of equipment, as well as having business in the aircraft operating lease field. SMFL is working to contribute to soci- ety as a leading leasing company by antici- pating future needs and offering top quality leasing services. Company Name: Sumitomo Mitsui Finance and Leasing Co., Ltd. Business Profile: Leasing Establishment: February 4, 1963 Head Office: Tokyo Head Office: 3-9-4, Nishi-Shimbashi, Minato-ku, Tokyo Osaka Head Office: 3-10-19, Minami-Semba, Chuo-ku, Osaka President & CEO: Koji Ishida Number of Employees: 1,538 Credit Ratings (as of June 30, 2010) R&I JCR Long-term Short-term a–1 J–1+ A+ AA– Financial Information (Years ended March 31) For the Year: Revenue from leasing operations 2010 Billions of yen 2008 2009 ¥733.6 ¥895.8 ¥1,054.1 Operating revenue .... 894.7 947.6 708.4 Operating profit ......... 43.9 36.4 36.2 2007* ¥599.4 516.8 630.0 379.9 31.5 24.7 * The upper row of figures for 2007 are for SMBC Leasing and the lower row of figures are for Sumisho Lease. SMFG 2010 19 www.jri.co.jp/english/ Financial Information (Years ended March 31) For the Year: Operating revenue .... Operating profit ......... 2010 ¥81.7 0.9 Billions of yen 2008 2009 ¥88.0 1.0 ¥88.1 3.8 2007* ¥84.6 3.0 * JSOL (formerly JRI Solutions) was spun off as a separate company in July 2006. The Japan Research Institute, Limited (JRI), con- ducts “knowledge engineering” activities which effectively combine three functions: information systems integration, consulting, and think-tank services. All activities are guided by the funda- mental philosophy of “creating new value for the client.” JRI offers unique added value in many fields by leveraging IT expertise to plan and assemble strategic data systems and provide out- sourcing services. Additionally, its activities span consulting for corporate management strategies and governmental administrative reform, research and analysis on both domestic and foreign eco- nomic issues, and policy recommendation, as well as formulation of, and support for, start-up incubation in new markets and industries. In December 2008, JRI concluded a capital and business alliance with NTT Data Co., Ltd. and JRI Solutions, Limited, an SMFG Group company offering IT solutions to custom- ers across a wide range of industries. And, in January 2009, JRI Solutions began operations anew under the name “JSOL.” Looking ahead, JRI Group, while maintaining close relation- ships with other SMFG Group companies, will draw on the diverse range of resources and know-how of the NTT Data Group, as well as the know-how it has accumulated, to further grow and develop as a total IT service provider. Company Name: The Japan Research Institute, Limited Business Profile: Systems engineering, data processing, management consulting, think-tank services Establishment: November 1, 2002 Head Office: Tokyo Head Office: 16, Ichibancho, Chiyoda-ku, Tokyo Osaka Head Office: 2-2-4, Tosabori, Nishi-ku, Osaka President & CEO: Yasuyuki Kimoto Number of Employees: 2,061 www.smbc-friend.co.jp (Japanese only) Providing a full range of securities ser- vices, focused mainly on retail customers, SMBC Friend Securities Co., Ltd. has one of the strongest financial positions among Japanese securities companies and boasts highly efficient operations with a nationwide network. SMBC Friend Securities offers services closely tailored to the needs of its customers and the communities it serves. It became a wholly owned subsidiary of SMFG through a share transfer in September 2006, and is developing business operations jointly with other SMFG Group companies. SMBC Friend Securities will continue to move steadily forward toward its goal of becoming “a leading Japanese securities company in the retail market,” offering high- quality products and services matching the needs of its customers and building strong bonds of trust with them. Company Name: SMBC Friend Securities Co., Ltd. Business Profile: Securities services Establishment: March 2, 1948 Head Office: 7-12, Kabuto-cho, Nihonbashi, Chuo-ku, Tokyo President & CEO: Osamu Endo Number of Employees: 2,197 Financial Information (Years ended March 31) For the Year: Operating revenue ... Operating profit....... 2010 ¥67.4 22.8 Billions of yen 2008 2009 ¥43.2 2.3 ¥60.5 19.0 2007 ¥58.7 21.2 www.nikko.co.jp/SEC/e-home.html Since its establishment in July 1918, Nikko Cordial Securities Inc. — then known as Kawashimaya Shoten — has grown with its customers for over 90 years. It started a new chapter in Nikko Cordial’s history in October 2009 as a member of SMFG Group. One of the largest full-service secu- rities and investment banking firms in Japan and a provider of high-quality products and services, Nikko Cordial Securities is work- ing with SMBC to create a new business model integrating banking and securities activities. It aims to become the number one securities company in Japan by deliv- ering still more value. Company Name: Nikko Cordial Securities Inc. Business Profile: Securities services Establishment: June 15, 2009 Nikko Cordial De-merger Preparatory Company Ltd. was established to succeed all of the operations (excluding selected assets and liabilities) of former Nikko Cordial Securities Inc. and certain businesses of former Nikko Citigroup Ltd. through a corporate spin-off from Nikko Citi Holdings, Inc. On October 1, 2009, it started operating under the trade name “Nikko Cordial Securities Inc.” Head Office: 3-1, Marunouchi 3-chome, Chiyoda-ku, Tokyo President & CEO: Eiji Watanabe Number of Employees: 6,533 Credit Ratings (as of June 30, 2010) Moody’s Standard & Poor’s R&I JCR Long-term Short-term P–1 A–1 a–1 Aa2 A A+ AA– Financial Information (Years ended March 31) 2010 Nikko Cordial Securities From June 2009 (started operating under this trade name in October) 2009 Former Nikko Cordial Securities 1H Former Nikko Cordial Securities For the Year: Operating revenue ......... Operating profit ............. ¥85.6 20.9 ¥104.9 23.5 ¥164.1 19.6 * Expenses related to preparatory costs prior to the start of operations were posted during the period from June to September. 20 SMFG 2010 Financial Highlights Sumitomo Mitsui Financial Group l Consolidated Year ended March 31 For the Year: 2010 2009 Total income ................................................................. Total expenses ............................................................. Net income (loss) ......................................................... ¥ 3,184,688 2,626,590 271,559 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 .................................................. ¥ 7,000,805 123,159,513 1,529,484 1,068,329 586,414 57,888 Selected Ratios: ¥ 3,556,536 3,527,040 (373,456) ¥ 4,611,764 119,637,224 1,586,317 1,077,852 (33,176) 48,079 Capital ratio .................................................................. Return on Equity .......................................................... Price Earnings Ratio .................................................... 15.02% 7.63% 12.44x 11.47% —% —x Per Share (Yen): Millions of yen 2008 ¥ 4,739,040 3,810,084 461,536 ¥ 5,224,076 111,955,918 1,092,661 894,702 745,420 46,429 10.56% 13.23% 11.06x 2007 2006 ¥ 3,947,786 3,140,996 441,351 ¥ 5,331,279 100,858,309 1,067,386 889,093 1,825,168 41,428 11.31% 13.07% 18.74x ¥ 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 Net assets .................................................................... Net income (loss) ......................................................... Net income — diluted ................................................... ¥3,391.75 248.40 244.18 ¥2,790.27 (497.39) — ¥424,546.01 59,298.24 56,657.41 ¥469,228.59 57,085.83 51,494.17 ¥400,168.89 94,733.62 75,642.93 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 26. 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, in calculating total net assets and total assets, SMFG has applied “Accounting Standard for Presentation of Net Assets in the Balance Sheet” (Accounting Standards Board of Japan (“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 has revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No. 4). From the fiscal year ended March 31, 2007, SMFG has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 5. From the fiscal year ended March 31, 2007 (fiscal 2006), the consolidated capital ratio has been calculated according to the formula specified in the Financial Services Agency (“FSA”) Notification No. 20 issued in fiscal 2006, which is based on Article 52-25 of the Banking Act of Japan. The consolidated capital ratio of SMFG is calculated under Basel II. Please note that in fiscal 2005, the capital ratio was calculated according to the formula specified in the Ministry of Finance Notification No. 62 issued in fiscal 1998, which was based on Article 52-25 of the Banking Act of Japan. 6. “Net income — diluted” per share for the fiscal year ended March 31, 2009 is not reported due to a net loss. 7. SMFG implemented a 100-for-1 stock split of common stock on January 4, 2009. If the stock split had been implemented in the prior years, per share information would be as follows: Year ended March 31 Net assets ............................................................................................................................. Net income ........................................................................................................................... Net income — diluted ........................................................................................................... 2008 ¥4,245.46 592.98 566.57 Yen 2007 ¥4,692.29 570.86 514.94 2006 ¥4,001.69 947.34 756.43 SMFG 2010 21 l Nonconsolidated Year ended March 31 For the Year: 2010 2009 Millions of yen 2008 2007 2006 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 ¥ 133,379 118,818 16,641 66,176 ¥4,805,574 6,152,774 78.10% 2,337,895 ¥ 134,772 117,051 8,790 103,468 ¥2,977,547 4,057,313 73.39% 1,420,877 Preferred stock .................................................... 70,001 Common stock .................................................... 1,414,055,625 183 Number of employees .................................................. 103,401 789,080,477 167 Selected Ratios: Return on Equity .......................................................... Price Earnings Ratio .................................................... Dividend payout ratio ................................................... 1.59% 57.41x 213.41% 3.52% 28.79x 75.96% Per Share (Yen): ¥ 111,637 89,693 6,246 82,975 ¥2,968,749 4,021,217 73.83% 1,420,877 120,101 7,733,653 136 2.67% 71.82x 131.37% ¥ 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% 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 (1st series Type 6) .......................... Net income .................................................................. Net income — diluted ................................................... ¥3,256.32 ¥3,389.38 ¥339,454.71 ¥342,382.75 ¥330,206.27 100 / / / 67,500 67,500 67,500 67,500 / / / / 67,500 67,500 67,500 67,500 88,500 53.82 — 90 / / / 135,000 135,000 135,000 135,000 / / / / 135,000 135,000 135,000 135,000 88,500 118.43 — 12,000 / / / 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 9,134.13 9,133.76 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 Notes: 1. All SMFG employees are on secondment assignment from SMBC, etc. 2. From the fiscal year ended March 31, 2007, in calculating total net assets and total assets, 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 has revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No. 4). From the fiscal year ended March 31, 2007, SMFG has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 4. SMFG implemented a 100-for-1 stock split of common stock on January 4, 2009. If the stock split had been implemented in the prior years, per share information would be as follows: Year ended March 31 Net assets ............................................................................................................................. Dividends: 2008 ¥3,394.55 Common stock ................................................................................................................. Net income ........................................................................................................................... Net income — diluted ........................................................................................................... 120 91.34 91.34 Yen 2007 ¥3,423.83 70 463.26 419.73 2006 ¥3,302.06 30 68.36 67.37 22 SMFG 2010 Sumitomo Mitsui Banking Corporation l Consolidated Year ended March 31 For the Year: 2010 2009 Total income ................................................................. Total expenses ............................................................. Net income (loss) ......................................................... ¥ 2,597,675 2,039,296 332,497 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 .................................................. ¥ 6,894,564 120,041,369 1,498,271 1,007,160 523,444 47,837 Selected Ratios: Capital ratio .................................................................. Return on Equity .......................................................... 16.68% 8.64% Per Share (Yen): Net assets .................................................................... Net income (loss) ......................................................... Net income — diluted ................................................... ¥49,036.12 4,240.20 4,236.01 ¥ 2,991,839 2,941,009 (317,306) ¥ 4,518,647 115,849,385 1,561,824 1,011,845 (59,758) 37,345 13.54% —% ¥41,492.54 (5,740.34) — Millions of yen 2008 ¥ 3,417,611 2,691,606 351,820 ¥ 5,080,747 108,637,791 1,073,471 848,031 754,456 36,085 12.19% 9.56% ¥60,442.81 6,132.91 6,132.75 2007 2006 ¥ 2,971,693 2,220,971 401,795 ¥ 5,412,458 98,570,638 1,047,566 860,799 1,852,971 31,718 12.95% 12.95% ¥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 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, in calculating total net assets and total assets, 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 has revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No. 4). From the fiscal year ended March 31, 2007, SMBC has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 5. From the fiscal year ended March 31, 2007 (fiscal 2006), the consolidated capital ratio has been calculated according to the formula specified in the FSA Notification No. 19 issued in fiscal 2006, which is based on Article 14-2 of the Banking Act of Japan. The consolidated capital ratio of SMBC is calculated under Basel II. Please note that in fiscal 2005, the capital ratio was calculated according to the formula specified in the Ministry of Finance Notification No. 55 issued in fiscal 1993, which was based on Article 14-2 of the Banking Act of Japan. 6. “Net income — diluted” per share for the fiscal year ended March 31, 2009 is not reported due to a net loss. SMFG 2010 23 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 (Type 1) .......................................... Preferred stock (Type 2) .......................................... Preferred stock (Type 3) .......................................... Preferred stock (1st series Type 6) .......................... Net income (loss) ......................................................... Net income — diluted ................................................... 2010 2009 Millions of yen 2008 2007 2006 ¥ 2,087,777 1,633,026 317,995 ¥ 2,548,073 2,520,286 (301,116) ¥ 2,944,677 2,437,222 205,742 ¥ 2,492,577 1,905,648 315,740 ¥ 2,322,699 1,576,026 519,520 1,455,275 778,589 769,522 685,752 ¥ 5,397,949 103,536,394 77,630,639 56,619,058 28,536,200 1,068,017 1,100,685 758,178 521,377 1,403,236 221,970 457,585 1,770,996 70 106,248 22,460 18.28% 8.28% 48.06% 47.1% 1,524,856 747,647 823,377 701,479 ¥ 2,546,493 107,478,218 76,905,708 60,241,266 28,000,515 1,137,058 1,194,170 791,885 (42,701) 1,262,993 222,030 392,812 664,986 70 56,355 21,816 13.85% —% —% 46.0% 1,484,783 819,691 819,691 665,091 ¥ 3,493,249 100,033,020 69,382,834 56,957,813 22,758,241 770,587 803,939 620,004 755,749 1,175,711 223,740 273,504 664,986 70 56,355 17,886 12.67% 5.64% 41.99% 44.8% 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% ¥48,799.31 ¥41,404.62 ¥58,204.22 ¥67,124.90 ¥42,105.57 1,620 / / / 88,500 4,051.75 — 1,638 / / / 88,500 (5,453.06) — 1,487 / / / 88,500 3,540.84 — 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 Notes: 1. Please refer to page 161 for the definitions of risk-monitored loans and problem assets based on the Financial Reconstruction Law. 2. “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. 3. “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. 4. From the fiscal year ended March 31, 2007, in calculating total net assets and total assets, 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). 5. The ASBJ has revised “Guidance on Accounting Standard for Earnings per Share” (ASBJ Guidance No. 4). From the fiscal year ended March 31, 2007, SMBC has applied the revised Guidance and calculated net assets per share by including net deferred gains (losses) on hedges. 6. From the fiscal year ended March 31, 2007 (fiscal 2006), the nonconsolidated capital ratio has been calculated according to the formula specified in the FSA Notification No. 19 issued in fiscal 2006, which is based on Article 14-2 of the Banking Act of Japan. The nonconsolidated capital ratio of SMBC is calculated under Basel II. Please note that in fiscal 2005, the capital ratio was calculated according to the formula specified in the Ministry of Finance Notification No. 55 issued in fiscal 1993, which was based on Article 14-2 of the Banking Act of Japan. 7. “Net income — diluted” per share for the fiscal years ended March 31, 2008 and after is not reported because no potentially dilutive shares have been issued. 24 SMFG 2010 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, 2010. 1. Operating Results Operating results for fiscal 2009 include the results of 307 consolidated subsidiaries and 58 subsidiaries and affiliates accounted for by the equity method. Gross profit increased ¥70.7 billion year on year, to ¥2,236.6 billion. The principal reasons for this increase were 1) an increase in net interest income in SMBC’s international operations as a result of a decline in U.S. interest rates and an improvement in net interest margins, and 2) an increase in net fees and commissions resulting from the acquisition of Nikko Cordial Securities. After adjusting for general and administrative expenses, credit cost, net losses on stocks, equity in losses of affiliates, and other items, ordinary profit increased ¥513.4 billion year on year, to ¥558.7 billion. The main factors were decreases in both credit cost and losses on devaluation of stocks resulting from the recovery in stock prices. 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 ..................................... 2010 (A) 2009 (B) 307 58 288 79 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 ....................................................................................... 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 (losses) 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 recoveries of written-off claims (B) ............................................................. Income before income taxes and minority interests ...................................................... Income taxes: Current ...................................................................................................................... Deferred ..................................................................................................................... Minority interests in net income .................................................................................... Net income (loss) ........................................................................................................... Total credit cost (A) + (B) ............................................................................................... [Reference] Consolidated banking profit (Billions of yen) ................................................................. 2010 (A) ¥2,236,634 1,380,912 1,778 608,616 194,087 51,238 (1,161,302) (473,937) (176,672) (184,257) (17,944) (95,063) (10,078) (21,542) (11,003) 558,769 (671) (12,856) 968 558,097 (104,110) (74,759) (107,668) ¥ 271,559 ¥ (472,968) Millions of yen 2009 (B) ¥2,165,880 1,338,453 2,122 557,178 211,738 56,386 (1,063,419) (769,484) (302,353) (297,400) (104,145) (65,585) (183,677) (94,876) (9,111) 45,311 (15,815) (7,363) 1,708 29,495 (72,238) (262,405) (68,308) ¥ (373,456) ¥ (767,775) Increase (decrease) (A) – (B) 19 (21) Increase (decrease) (A) – (B) ¥ 70,754 42,459 (344) 51,438 (17,651) (5,148) (97,883) 295,547 125,681 113,143 86,201 (29,478) 173,599 73,334 (1,892) 513,458 15,144 (5,493) (740) 528,602 (31,872) 187,646 (39,360) ¥645,015 ¥294,807 ¥ 832.3 ¥ 728.7 ¥ 103.6 Notes: 1. Consolidated gross profit = (Interest income – Interest expenses) + Trust fees + (Fees and commissions – Fees and commissions payments) + (Trading income – 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 ✕ Ownership ratio – Internal transactions (dividends, etc.) SMFG 2010 25 After adjusting ordinary profit for extraordinary gains and losses, income taxes, and other items, net income was ¥271.5 billion, a year-on-year increase of ¥645.0 billion from the previous fiscal year’s net loss. Deposits (excluding negotiable certificates of deposit) at the end of the fiscal year under review rose ¥3,079.0 billion in comparison with March 31, 2009, to ¥78,648.5 billion, and negotiable certificates of deposit decreased ¥465.6 billion, to ¥6,995.6 billion. Meanwhile, loans and bills discounted decreased ¥2,434.2 billion year on year, to ¥62,701.0 billion, and the balance of securities decreased ¥74.1 billion, to ¥28,623.9 billion. Net assets amounted to ¥7,000.8 billion, and, of this total, stockholders’ equity was ¥4,644.6 billion, due to issuance of new shares and an increase in retained earnings from record- ing of net income. Assets, Liabilities and Net Assets March 31 Assets ............................................................................................................................ ¥123,159,513 28,623,968 62,701,033 116,158,708 78,648,595 6,995,619 7,000,805 Securities ................................................................................................................... Loans and bills discounted ........................................................................................ Liabilities ........................................................................................................................ Deposits ..................................................................................................................... Negotiable certificates of deposit ............................................................................... Net assets ...................................................................................................................... 2010 (A) Millions of yen 2009 (B) ¥119,637,224 28,698,164 65,135,319 115,025,460 75,569,497 7,461,284 4,611,764 Increase (decrease) (A) – (B) ¥3,522,289 (74,196) (2,434,286) 1,133,248 3,079,098 (465,665) 2,389,041 2. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2010 amounted to ¥645.0 billion, an increase of ¥651.7 billion from the previous fiscal year-end, reflecting an increase in the value of equities and other factors. Of this total, net unrealized gains on other securities including “other money held in trust” — which are directly debited to net assets — totaled ¥586.4 billion, an increase of ¥619.9 billion from the losses of the previous term. Unrealized Gains (Losses) on Securities 2010 Millions of yen March 31 Held-to-maturity securities .................. Other securities .................................. Stocks ............................................. Bonds.............................................. Others ............................................. Other money held in trust ................... Total .................................................... Stocks ............................................. Bonds.............................................. Others ............................................. Net unrealized gains (losses) (A) ¥ 58,610 586,414 410,984 123,658 51,771 62 645,087 410,984 182,369 51,733 (A) – (B) ¥ 31,869 619,590 403,922 126,484 89,183 324 651,784 403,922 157,950 89,913 Unrealized gains ¥ 59,344 799,355 543,745 131,821 123,788 157 858,858 543,745 191,162 123,950 Unrealized losses ¥ 734 212,941 132,761 8,163 72,017 95 213,770 132,761 8,793 72,216 Net unrealized gains (losses) (B) ¥26,741 (33,176) 7,062 (2,826) (37,412) (262) (6,697) 7,062 24,419 (38,180) 2009 Unrealized gains ¥ 28,155 356,834 287,380 21,534 47,920 — 384,990 287,380 49,690 47,920 Unrealized losses ¥ 1,414 390,011 280,317 24,360 85,332 262 391,688 280,317 25,270 86,100 Notes: 1. The figures above include unrealized gains (losses) on negotiable certificates of deposit in “Cash and due from banks” and “Deposits with banks” and beneficiary claims on loan trusts in “Monetary claims bought,” etc. 2. Unrealized gains (losses) on stocks (including foreign 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. Among net unrealized gains (losses) on other securities as of March 31, 2010, ¥105 million that is recognized in the fiscal year's earnings by apply- ing fair value hedge accounting is not included in net assets. 4. Floating-rate Japanese government bonds which SMFG held as “Other securities” are carried on the consolidated balance sheet at their reasonably estimated amounts in accordance with the “Practical Solution on Measurement of Fair Value for Financial Assets” (ASBJ Practical Issues Task Force No. 25). 5. “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, partially revised on March 10, 2008) and “Implementation Guidance on Disclosures about Fair Value of Financial Instruments” (ASBJ Guidance No. 19, issued on March 10, 2008) became effective from the fiscal year ending on and after March 31, 2010. SMFG has applied them from the fiscal year ended March 31, 2010. As a result of this accounting change, compared with the former accounting method, “Monetary claims bought” increased by ¥8,710 million, “Securities” increased by ¥41,914 million, “Net unrealized gains (losses) on other securities” increased by ¥39,315 million, “Deferred tax assets” related to net unrealized gains (losses) on other securities decreased by ¥27,056 million, and “Reserve for possible loan losses” decreased by ¥34,999 million. 26 SMFG 2010 3. Consolidated Capital Ratio SMFG’s consolidated capital ratio as of March 31, 2010 was 15.02%, 3.55 percentage points higher than at March 31, 2009. Total capital, which is the numerator in the capital ratio calculation equation, rose ¥2,080.4 billion year on year, to ¥8,128.2 billion. This was due mainly to increases in capital stock and capital surplus resulting from the issu- ance of new shares. Risk-adjusted assets, the denominator in the equation, increased ¥1,357.9 billion year on year, to ¥54,084.4 billion due mainly to the acquisition of Nikko Cordial Securities. Consolidated Capital Ratio March 31 Tier I capital ................................................................................................................... Tier II capital included as qualifying capital ................................................................... Deductions ..................................................................................................................... Total capital .................................................................................................................... Risk-adjusted assets ..................................................................................................... Consolidated capital ratio .............................................................................................. Tier I capital ratio ........................................................................................................... 2010 (A) ¥ 6,032,280 2,563,853 (467,906) 8,128,228 54,084,471 Millions of yen 2009 (B) ¥ 4,335,085 2,420,968 (708,241) 6,047,812 52,726,507 Increase (decrease) (A) – (B) ¥1,697,195 142,885 240,335 2,080,416 1,357,964 15.02% 11.15% 11.47% 8.22% 3.55% 2.93% 4. Dividend Policy In view of the public nature of its business, SMFG has set a fundamental policy of increasing dividends stably and contin- uously through sustainable growth in enterprise value, while enhancing the Group’s capital to maintain a sound financial position. SMFG aims for a dividend payout ratio of over 20% on a consolidated net income basis, and its fundamen- tal policy is to distribute dividends from retained earnings twice a year in the form of an interim dividend and a yearend dividend. An interim dividend can be declared by the Board of Directors, with September 30 of each year as the recorded date, but the approval of shareholders at the annual general meeting is required to pay a yearend dividend. After taking into account the fiscal 2009 business perfor- mance, SMFG has decided to pay a term-end dividend of ¥100 per share of common stock for the fiscal year, a year-on year increase of ¥10, and the predetermined amounts for each category of preferred stock. SMFG will employ its retained earnings to increase its enterprise value by investing mainly in growth business areas in order to build a business portfolio for achieving sustainable growth. 5. Deferred Tax Assets Net deferred tax assets decreased ¥128.3 billion from the end of the previous fiscal year to ¥702.0 billion. This was mainly attributable to the posting of income before income taxes and an increase in deferred tax liabilities resulting from an improvement in unrealized gains on other securities due to higher stock prices. SMFG takes a conservative approach to recognizing deferred tax assets in order to secure a sound financial position. Deferred Tax Assets March 31 Net deferred tax assets ................................................................................................. Net deferred tax assets / Tier I capital × 100 ................................................................. Millions of yen 2010 (A) ¥702,065 2009 (B) ¥830,370 Increase (decrease) (A) – (B) ¥(128,305) 11.6% 19.2% (7.6)% SMFG 2010 27 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, 2010. 1. Operating Results Gross banking profit in fiscal 2009 decreased ¥69.5 bil- lion from the previous fiscal year, to ¥1,455.2 billion, and expenses (excluding nonrecurring losses) declined ¥15.7 billion, to ¥685.7 billion. As a result, banking profit (before provision for general reserve for possible loan losses) decreased ¥53.8 billion, to ¥769.5 billion. Ordinary profit — banking profit (before provision for general reserve for possible loan losses) adjusted for non- recurring items such as total credit cost and net gains on stocks — increased ¥426.6 billion, to ¥462.7 billion. After adjustment of ordinary profit for extraordinary losses and income taxes, SMBC posted net income of ¥317.9 bil- lion, a year-on-year increase of ¥619.1 billion. 2. Income Analysis Gross Banking Profit Gross banking profit decreased ¥69.5 billion year on year, to ¥1,455.2 billion. This was due mainly to a decrease in foreign exchange-related gains resulting from the economic slowdown. This factor more than offset the higher net trad- ing income. Expenses Expenses (excluding nonrecurring losses) decreased ¥15.7 bil- lion to ¥685.7 billion, due mainly to more restrained opera- tions in light of the severe overall business environment. Banking Profit Banking profit (before provision for general reserve for pos- sible loan losses) decreased ¥53.8 billion from the previous fiscal year, to ¥769.5 billion. Banking Profit 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 ....................................................................................... [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 ................................................................................................................. 2010 (A) ¥1,455,275 [1,117,224] [338,050] 1,046,382 1,736 286,714 115,356 5,085 [1,418,005] (685,752) (245,728) (403,265) (36,759) 769,522 [732,252] 9,067 778,589 Banking Profit by Business Unit Millions of yen 2009 (B) ¥1,524,856 [1,147,202] [377,654] 1,018,389 2,074 293,824 175,038 35,530 [1,498,728] (701,479) (236,966) (426,231) (38,282) 823,377 [797,248] (75,730) 747,647 Increase (decrease) (A) – (B) ¥(69,581) [(29,978)] [(39,604)] 27,993 (338) (7,110) (59,682) (30,445) [(80,723)] 15,727 (8,762) 22,966 1,523 (53,855) [(64,996)] 84,797 30,942 Year ended March 31, 2010 Banking profit (before provision for general reserve for possible loan losses) ................. Year-on-year increase (decrease) .............................. Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit Billions of yen International Banking Unit Treasury Unit Others Total ¥103.0 (4.6) ¥254.2 (39.7) ¥164.0 19.5 ¥114.6 30.6 ¥256.5 29.9 ¥(122.8) (89.6) ¥769.5 (53.9) 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” consist 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. 28 SMFG 2010 Ordinary Profit As a result of the foregoing, ordinary profit totaled ¥462.7 bil- lion, ¥426.6 billion higher than in the previous fiscal year. Extraordinary Gains (Losses) Extraordinary losses amounted to ¥7.9 billion, a decrease of ¥0.2 billion from the previous year. Net Income Current income taxes amounted to ¥44.9 billion, and deferred income taxes were ¥91.7 billion. As a result, net income increased ¥619.1 billion to ¥317.9 billion year on year. Nonrecurring Losses (Credit Cost, etc.) Nonrecurring losses amounted to ¥315.8 billion, an improve- ment of ¥395.7 billion from the previous fiscal year. The main factor was a decrease of ¥210.5 billion in credit cost, to ¥263.8 billion, due to the effects of the government’s economic stimu- lus package and SMBC’s business improvement and other measures tailored to each customer’s individual circumstances. In addition, SMBC recorded net gain on stocks of ¥3.8 billion versus net losses on stocks of ¥220.4 billion in the previous fis- cal year, an improvement of ¥224.2 billion, owing to gains on sale of stocks and a decrease in losses on devaluation of stocks due to the market’s recovery. Total credit cost — the sum of credit cost recorded under “Nonrecurring losses,” provision for general reserve for possible loan losses, and gains on recoveries of written-off claims — amounted to ¥254.6 billion, a year-on-year decrease of ¥295.4 billion. Ordinary Profit and Net Income (Loss) 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 (losses) on stocks ...................................................................................... Gains on sale of stocks .......................................................................................... Losses on sale of stocks ........................................................................................ Losses on devaluation of stocks ............................................................................ Others ........................................................................................................................ Ordinary profit ................................................................................................................ Extraordinary gains (losses) .......................................................................................... Gains (losses) on disposal of fixed assets ................................................................. Losses on impairment of fixed assets ........................................................................ Gains on recoveries of written-off claims (C) ............................................................. 2010 (A) ¥ 769,522 9,067 778,589 (315,839) (263,805) 3,857 56,719 (886) (51,975) (55,892) 462,749 (7,999) 2,448 (10,525) 77 Income taxes: Current ....................................................................................................................... Deferred ..................................................................................................................... Net income (loss) ........................................................................................................... (44,997) (91,757) ¥ 317,995 Total credit cost (A) + (B) + (C) ...................................................................................... 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 recoveries of written-off claims ................................................................... ¥(254,660) 9,067 (102,663) (92,114) (69,259) 232 77 Millions of yen 2009 (B) ¥ 823,377 (75,730) 747,647 (711,591) (474,358) (220,429) 7,066 (4,348) (223,147) (16,803) 36,055 (8,269) (2,139) (6,138) 8 (23,748) (305,154) ¥(301,116) ¥(550,079) (75,730) (231,412) (182,346) (60,182) (417) 8 Increase (decrease) (A) – (B) ¥ (53,855) 84,797 30,942 395,752 210,553 224,286 49,653 3,462 171,172 (39,089) 426,694 270 4,587 (4,387) 69 (21,249) 213,397 ¥619,111 ¥295,419 84,797 128,749 90,232 (9,077) 649 69 SMFG 2010 29 Net Assets Net assets at fiscal year-end amounted to ¥5,397.9 billion. Of this total, stockholders’ equity amounted to ¥4,949.0 billion, consisting of ¥1,770.9 billion in capital stock, ¥2,473.5 bil- lion in capital surplus (including ¥702.5 billion in other capi- tal surplus), and ¥704.4 billion in retained earnings. Valuation and translation adjustments were ¥448.9 billion, comprising ¥379.3 billion in net unrealized gains on other securities, ¥48.0 billion in net deferred gains on hedges, and ¥21.5 billion in land revaluation excess. 3. Assets, Liabilities and Net Assets Assets In spite of efforts to ensure a smooth supply of funds to our customers, SMBC’s assets as of March 31, 2010 decreased ¥3,941.8 billion from the previous fiscal year-end, to a total of ¥103,536.3 billion. This was due mainly to a ¥3,622.2 billion year on year decrease in loans and bills discounted, due to the weak borrowing demand in Japan and SMBC’s conservative stance on asset operations overseas. Liabilities Liabilities as of March 31, 2010 amounted to ¥98,138.4 billion, a decrease of ¥6,793.2 billion from the previous fis- cal year-end. This is mainly due to a decrease of ¥4,153.7 billion in payables under securities lending transactions con- ducted as part of overall funding activities, and the amount declined in line with the decrease in assets. Assets, Liabilities and Net Assets March 31 Assets ............................................................................................................................ ¥103,536,394 28,536,200 56,619,058 98,138,445 70,457,266 7,173,373 5,397,949 Securities ................................................................................................................... Loans and bills discounted ........................................................................................ Liabilities ........................................................................................................................ Deposits ..................................................................................................................... Negotiable certificates of deposit ............................................................................... Net assets ...................................................................................................................... 2010 (A) Millions of yen 2009 (B) ¥107,478,218 28,000,515 60,241,266 104,931,725 69,499,997 7,405,710 2,546,493 Increase (decrease) (A) – (B) ¥(3,941,824) 535,685 (3,622,208) (6,793,280) 957,269 (232,337) 2,851,456 30 SMFG 2010 4. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2010 amounted to ¥565.8 billion versus net unrealized losses of ¥18.6 billion in the previous fiscal year-end, an increase of ¥584.5 billion, due mainly to improvements in stocks and bonds. Net unrealized gains on other securities, including “other money held in trust,” which is directly debited to net assets, increased by ¥564.4 billion from the previous year’s losses, to ¥521.4 billion. Unrealized Gains (Losses) on Securities 2010 Millions of yen March 31 Held-to-maturity securities .................. Stocks of subsidiaries and affiliates .... Other securities .................................. Stocks ............................................. Bonds.............................................. Others ............................................. Other money held in trust ................... Total .................................................... Stocks ............................................. Bonds.............................................. Others ............................................. Net unrealized gains (losses) (A) ¥ 57,903 (13,471) 521,377 371,459 116,145 33,772 62 565,872 365,979 174,049 25,843 (A) – (B) ¥ 30,052 (9,935) 564,078 388,004 117,386 58,686 324 584,521 386,061 147,440 51,019 Unrealized gains ¥ 58,530 — 738,870 518,132 123,064 97,674 157 797,558 518,132 181,594 97,831 Unrealized losses ¥ 626 13,471 217,493 146,672 6,918 63,901 95 231,686 152,153 7,545 71,987 Net unrealized gains (losses) (B) ¥27,851 (3,536) (42,701) (16,545) (1,241) (24,914) (262) (18,649) (20,082) 26,609 (25,176) 2009 Unrealized gains ¥ 28,155 — 337,535 273,058 16,910 47,566 — 365,691 273,058 45,066 47,566 Unrealized losses ¥ 304 3,536 380,237 289,604 18,152 72,480 262 384,341 293,140 18,456 72,743 Notes: 1. The figures above include unrealized gains (losses) on negotiable certificates of deposit in “Cash and due from banks” and “Deposits with banks” and beneficiary claims on loan trusts in “Monetary claims bought,” etc. 2. Unrealized gains (losses) on stocks (excluding stocks of subsidiaries and affiliates) (including foreign stocks) are 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 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. Among net unrealized gains (losses) on other securities as of March 31, 2010, ¥105 million that is recognized in the fiscal year's earnings by apply- ing fair value hedge accounting is not included in net assets. 4. Floating-rate Japanese government bonds which SMBC held as “Other securities” are carried on the balance sheet at their reasonably estimated amounts in accordance with the “Practical Solution on Measurement of Fair Value of Financial Assets” (ASBJ Practical Issues Task Force No. 25). 5. “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, partially revised on March 10, 2008) became effective from the fiscal year ending on and after March 31, 2010. SMBC has applied them from the fiscal year ended March 31, 2010. As a result of this accounting change, compared with the former accounting method, “Monetary claims bought” increased by ¥8,710 million, Bonds in “Securities” increased by ¥46,708 million, Stocks in “Securities” increased by ¥1,217 million, “Net unrealized gains (losses) on other securities” increased by ¥39,714 million, Other securities in “Securities” decreased by ¥604 million, “Deferred tax assets” related to Net unrealized gains (losses) on other securities decreased by ¥27,178 million, and “Reserve for possible loan losses” decreased by ¥29,909 million. SMFG 2010 31 Exposure of Securitized Products (Sumitomo Mitsui Financial Group (Consolidated)) The figures contained in this section have been compiled on a managerial accounting basis. 1. Securitized Products As of March 31, 2010, the Group held ¥0.1 billion in sub-prime related securitized products and ¥16.5 billion other than sub-prime related products after write-offs and provisions. Those figures exclude Government Sponsored Sub-prime Related Products Enterprises (“GSE”) etc. The amount of loss on securitized products for the fiscal year ended March 31, 2010 was ¥0.2 billion for sub-prime related products and no amount of loss for other than sub-prime related products. (Billions of yen) March 31, 2010 March 31, 2009 Investments to securitized products Total Balances (after provisions and write-offs) ¥0.1 ¥0.1 Change from Mar. 31, 2009 ¥(0.2) ¥(0.2) Overseas ¥0.1 ¥0.1 Change from Mar. 31, 2009 ¥(0.2) ¥(0.2) Net unrealized gains/losses (after write-offs) ¥0.0 ¥0.0 Change from Mar. 31, 2009 ¥0.0 ¥0.0 Balances (after provisions and write-offs) ¥0.3 ¥0.3 Products Other Than Sub-prime Related (Excludes GSE etc.) Overseas Net unrealized gains/losses (after write-offs) Ratings of underlying assets, etc. ¥0.3 ¥0.3 ¥ — Speculative ¥ — ratings (Billions of yen) March 31, 2010 March 31, 2009 Cards CLO Senior Equity CMBS Investments to securitized products Warehousing Loans, etc. Total Balances (after provisions and write-offs) Change from Mar. 31, 2009 ¥ — ¥ (4.1) (2.2) (2.2) (0.0) (7.2) (13.5) (6.6) ¥(20.1) 2.9 2.8 0.1 13.6 16.5 — ¥16.5 Overseas Change from Mar. 31, 2009 ¥ — ¥ (4.1) (2.2) 2.9 (2.2) 2.8 (0.0) 0.1 — — (6.3) 2.9 (6.6) — ¥(12.9) ¥2.9 Net unrealized gains/losses (after write-offs) ¥ — 0.5 (0.2) 0.7 0.0 0.5 — ¥0.5 Change from Mar. 31, 2009 ¥0.4 1.6 0.9 0.7 0.2 2.2 — ¥2.2 Balances (after provisions and write-offs) ¥ 4.1 5.1 5.0 0.1 20.8 30.0 6.6 ¥36.6 Overseas ¥ 4.1 5.1 5.0 0.1 — 9.2 6.6 ¥15.8 Ratings of underlying assets, etc. Net unrealized gains/losses (after write-offs) ¥(0.4) (1.1) (1.1) AAA~AA — No ratings (0.2) AAA~BBB (1.7) — ¥(1.7) Notes: 1. “Senior” means the upper tranche under senior-subordinate structure. 2. Warehousing loans are loans made based on collateral consisting of securitized investment products held by a special-purpose company estab- lished for the purpose of securitization. 3. Credit ratings are in principle indicated by the lower of Standard & Poor’s (“S&P”) ratings and Moody’s Investors Service (“Moody’s”) ratings. Notation of credit ratings follows the notation system of S&P. 4. There is no amount of RMBS (excludes GSE etc.) and ABCP. 5. Excludes GSE and SMBC’s exposure to subordinated beneficiaries owned through the securitization of SMBC’s loan receivables (see below). Government Sponsored Enterprises etc. GSE etc. March 31, 2010 March 31, 2009 Balances Change from Mar. 31, 2009 ¥35.9 ¥(239.3) Overseas Change from Mar. 31, 2009 ¥35.9 ¥(239.3) Net unrealized gains/losses Change from Mar. 31, 2009 Balances Overseas Net unrealized gains/losses Ratings, etc. ¥0.2 ¥(2.9) ¥275.2 ¥275.2 ¥3.1 AAA (Billions of yen) Notes: 1. GSE etc. includes GNMA, FNMA and FHLMC. Besides RMBS, SMFG held bonds issued by GSEs (FNMA, FHLMC and Federal Home Loan Banks) of ¥142.1 billion. 2. Credit ratings are in principle indicated by the lower of S&P ratings and Moody’s ratings. Notation of credit ratings follows the notation system of S&P. 3. The amount of gains on sales related to GSE etc. in the fiscal year ended March 31, 2010 was ¥3.1 billion. Subordinated Beneficiaries in Securitization of SMBC’s Loans Receivables of residential mortgage loans Receivables of loans to corporations Total March 31, 2010 March 31, 2009 Balances ¥248.8 7.8 ¥256.6 Change from Mar. 31, 2009 ¥(2.0) 0.7 ¥(1.3) Overseas ¥ — — ¥ — Sub-prime related ¥ — — ¥ — Reserve for possible loan losses Balances Overseas ¥ — ¥250.8 7.1 ¥257.9 3.0 ¥3.0 ¥ — — ¥ — Sub-prime related ¥ — — ¥ — Reserve for possible loan losses ¥ — 1.5 ¥1.5 (Billions of yen) Notes: 1. No subsidiary other than SMBC has those subordinated beneficiaries mentioned above. 2. Reserves do not include general reserve for possible loan losses for normal borrowers. 32 SMFG 2010 2. Transactions with Monoline Insurance Companies Credit Derivatives (Credit Default Swap [“CDS”]) Transactions with Monoline Insurance Companies Exposure to CDS transactions with monoline insurance companies March 31, 2010 March 31, 2009 March 31, 2010 Net exposure Change from Mar. 31, 2009 Reserve for possible loan losses Net exposure Reserve for possible loan losses Amount of reference assets Change from Mar. 31, 2009 March 31, 2009 Amount of reference assets ¥48.5 ¥(83.5) ¥13.6 ¥132.0 ¥5.0 ¥503.1 ¥(33.6) ¥536.7 (Billions of yen) Loans and Investments Guaranteed by Monoline Insurance Companies, etc. Loans and investments guaranteed or insured by monoline insurance companies (Billions of yen) March 31, 2010 March 31, 2009 Exposure Change from Mar. 31, 2009 Reserve for possible loan losses Exposure Reserve for possible loan losses ¥9.5 ¥(2.8) ¥0.0 ¥12.3 ¥0.0 Reference: In addition, we had ¥0.7 billion in commitment contracts (fully-drawn) to insurance companies with monoline insurance as group members. 3. Leveraged Loans Europe Japan United States Asia (excluding Japan) Total (Billions of yen) March 31, 2010 March 31, 2009 Loans ¥261.1 176.2 113.2 59.6 ¥610.1 Change from Mar. 31, 2009 Undrawn commitments Change from Mar. 31, 2009 ¥ (44.9) (3.7) (65.8) (19.2) ¥(133.6) ¥ 28.8 11.8 73.5 9.4 ¥123.5 ¥ (5.4) (17.4) 3.5 5.5 ¥(13.8) Reserve for possible loan losses ¥ 6.2 12.7 12.2 2.3 ¥33.4 Loans Undrawn commitments ¥306.0 179.9 179.0 78.8 ¥743.7 ¥ 34.2 29.2 70.0 3.9 ¥137.3 Reserve for possible loan losses ¥ 2.8 13.4 4.1 2.3 ¥22.6 Notes: 1. Above figures include the amount to be sold of approximately ¥10 billion. In the fiscal year ended March 31, 2010, we sold leveraged loans of approximately ¥51 billion, and loss on the sale amounted to approximately ¥12 billion. 2. Above figures do not include leveraged loans which are included in underlying assets of “1. Securitized Products.” 3. Reserves do not include general reserve for possible loan losses for normal borrowers. 4. Asset Backed Commercial Paper (ABCP) Programs as Sponsor March 31, 2010 March 31, 2009 Support for programs (Billions of yen) Types of reference assets Claims on corporations Claims on financial institutions Retail loan claims Other claims Total Overseas Change from Mar. 31, 2009 Change from Mar. 31, 2009 Notional amount of reference assets ¥467.8 ¥(192.1) ¥105.1 ¥(107.2) (2.0) (12.6) (0.6) ¥501.3 ¥(207.3) ¥138.6 ¥(122.4) (2.0) (12.6) (0.6) 17.7 15.8 — 17.7 15.8 — Reserve for possible loan losses Notional amount of reference assets ¥ — ¥659.9 19.7 28.4 0.6 ¥ — ¥708.6 — — — Overseas Reserve for possible loan losses Liquidity support Credit support ¥212.3 19.7 28.4 0.6 ¥261.0 ¥ — Yes — Yes — Yes — Yes ¥ — Yes Yes Yes Yes Note: Reserves do not include general reserve for possible loan losses for normal borrowers. Reference: In addition, we provide liquidity and credit supports for ABCP programs which are sponsored by other banks. Total notional amount of reference assets of such programs is approximately ¥52 billion. 5. Others We have no securities issued by structured investment vehicles. SMFG 2010 33 Risk Management Basic Approach As risks in the financial services increase in diversity and com- (2) Fundamental Principles and Basic Policies for Risk Management plexity, risk management—identifying, measuring, and controlling SMFG’s Groupwide basic policies for risk management stipulate risk—has never been more important in the management of a the fundamental principles for risk management that must be financial holding company. followed, and spell out risk management procedures from various SMFG has encapsulated the basic principles to be employed perspectives. These include managing risk on a consolidated in risk management in the manual entitled Regulations on Risk accounting basis, managing risk using quantification methods, Management. In the manual, we have specified the basic poli- ensuring consistency with business strategies, setting up a sys- cies for risk management: 1) Set forth SMFG’s Groupwide basic tem of checks and balances, contingency planning for emergen- policies for risk management after specifying the categories of cies and serious situations, and verifying preparedness to handle risk to which these policies apply; 2) Provide all necessary guid- all conceivable risk situations. In addition, there are specific ance to Group companies to enable them to follow the basic operational policies for implementing appropriate management risk management policies set forth by SMFG and set up their of risk by all Group companies. own appropriate risk management systems; and 3) Monitor the Under SMFG’s Groupwide basic policies for risk manage- implementation of risk management by all Group companies to ment, all Group companies periodically carry out reviews of the ensure that their practices meet the relevant standards. (1) Types of Risk to Be Managed At SMFG, we classify risk into the following categories: (1) credit risk, (2) market risk, (3) liquidity risk and (4) operational risk (including processing risk and system risk). In addition, we provide individually tailored guidance to help Group companies identify categories of risk that need to be addressed. Risk cat- egories are constantly reviewed, and new categories may be added in response to changes in the operating environment. The Corporate Risk Management Department works with the Corporate Planning Department to comprehensively and sys- tematically manage all these categories of risk across the entire Group. basic management policies for each risk category, or whenever deemed necessary, thus ensuring that the policies followed at any time are the most appropriate. The management of SMFG constantly monitors the conduct of risk management at Group companies, providing guidance when necessary. Risk Management System Top management plays an active role in determining SMFG’s Groupwide basic policies for risk management. The system works as follows: The basic policies for risk management are determined by the Management Committee before being autho- rized by the Board. The Management Committee, the designated board members, and the relevant risk management departments perform risk management according to the basic policies. ■SMFG’s Risk Management System SMFG Board of Directors Corporate Auditors Management Committee External Audit Designated Board Members Audit Dept. Corporate Risk Management Dept. Credit Risk Market Risk Liquidity Risk Operational Risk Corporate-wide Risk Management Corporate Planning Dept./ Corporate Risk Management Dept. General Affairs Dept. Processing Risk IT Planning Dept. System Risk 34 SMFG 2010 Guidance for drafting of basic policies Monitoring Report SMBC SMFG Card & Credit Sumitomo Mitsui Card Cedyna Financial Sumitomo Mitsui Finance & Leasing Japan Research Institute SMBC Friend Securities Board of Directors Management Committee Credit Risk Management Committee Market Risk Management Committee Corporate Auditors External Audit Designated Board Members Board Member in Charge of Risk Management Unit Internal Audit Unit Credit & Investment Planning Dept. Credit Risk Risk Manage- ment Unit Corporate Risk Management Dept. Market Risk Liquidity Risk Settle- ment Risk Operational Risk Bank-wide Risk Management Corporate Planning Dept./Corporate Risk Management Dept. Operations Planning Dept. Processing Risk IT Planning Dept. System Risk Other Departments Other Risks Risk management systems are in place at the individual Risk Capital-Based Management Group companies in accordance with SMFG’s Groupwide basic policies for risk management. For example, at SMBC, specific departments have been appointed to oversee the handling of the four risk categories listed above, in addition to risks asso- ciated with settlement. Each risk category is managed taking into account the particular characteristics of that category. In addition, the Risk Management Unit has been established— independent of the business units—and the risk management framework has been strengthened by consolidating the functions for managing major risks—credit, market, liquidity and opera- tional—into the Risk Management Unit and enhancing our across- the-board risk monitoring ability. A board member is assigned to oversee the Risk Management Unit comprising the Corporate Risk Management Department and Credit & Investment Planning Department. The Corporate Risk Management Department—the unit’s planning department—comprehensively and systematically manages all categories of risk in cooperation with the Corporate Planning Department. Moreover, the Internal Audit Unit— independent of all business units—conducts periodic audits to ensure that the management system is functioning properly. Furthermore, under our system top management plays an active role in the approval of basic policies for risk management. The decision-making process for addressing credit, market, and liquidity risk at the operating level is strengthened by the Credit Risk Management Committee and the Market Risk Management Committee, which are subcommittees of the Management Committee. The Management Committee is also attended by the relevant department heads. ■ Risk Management Framework (1) Framework In order to maintain a balance between risk and return as well as ensure the soundness of the Group from an overall perspec- tive, we employ the risk capital-based management method. We measure “risk capital” based on value at risk (VaR), etc. as a uniform basic measure of credit, market, and operational risk, taking account of the special characteristics of each type of risk and the business activities of each Group company. We then allocate capital appropriately and effectively to each unit to keep total exposure to various risks within the scope of our resources, i.e., capital. In this framework, risk capital includes credit concentration risk and interest rate risk in the banking book which are taken into account under the Second Pillar of Basel II. In addition, we conduct risk capital-based management activities on a consolidated basis, including each Group company. Liquidity risk is managed within the context of cash-flow plans and funding gap. Other risk categories are managed with procedures closely attuned to the nature of the risk, as described in the following paragraphs. (2) Risk Capital Limit In the case of credit and market risk, we set maximum risk capital limits, which indicate the maximum risk that may be taken during the period, taking account the level of stress stipulated in busi- ness plans. In addition, for operational risk, we also allocate risk capital, and, for the Group as a whole, we set total risk capital allocations within SMFG’s capital. In the case of credit and market Framework Risk Category 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. Market Risk Risk Capital-Based Management Banking Risk/Trading Risk Strategic Equity Investment Risk Market risk is the possibility that fluctuations in interest rates, foreign exchange rates, stock prices, or other market prices will change the market value of financial products, leading to a loss. Other Market-Related Risks Operational Risk Processing Risk System Risk Operational risk is the possibility of losses arising from inadequate or failed internal processes, people, and systems or from external events. Processing risk is the possibility of losses arising from negligent processing by employees, accidents, or unauthorized activities. System risk is the possibility of a loss arising from the failure, malfunction, or unauthorized use of computer systems. ALM/ Funding Gap Liquidity Risk Liquidity risk is the risk that there may be difficulties in raising funds needed for settlements, as a result of the mismatching of uses of funds and sources of funds or unexpected outflows of funds, which may make it necessary to raise funds at higher rates than normal levels. Management by Risk Type Other Risks (Settlement Risk and Others) — SMFG 2010 35 risk, risk capital limits are sub-divided into guidelines or ceil- the corresponding losses on operations can be overwhelming. ings for each business including VaR and loss limits. Therefore, The purpose of credit risk management is to keep credit risk by strictly observing the VaR and loss limits, and other factors, exposure to a permissible level relative to capital, to maintain SMFG maintains the soundness of the Group as a whole. the soundness of Groupwide assets, and to ensure returns com- Implementation of Basel II The Basel Capital Accord, an international agreement for ensur- ing the soundness of banks through adherence to BIS capital adequacy regulations, was revised in response to the diversifica- tion of the banking business and the increasing sophistication of risk management technology. The revised BIS regulations, known as Basel II, became effective from March 31, 2007 in Japan. Basel II requires banks to implement internal controls to serve as the basis for capital calculation, and to strengthen their risk management framework. It also requires disclosure of information to encourage market discipline in risk management. We have been implementing initiatives to strengthen our risk management framework, taking into account Basel II and other considerations. We introduced the advanced internal ratings- based (IRB) approach for credit risk on March 31, 2009, and the Advanced Measurement Approach (AMA) for operational risk on March 31, 2008. Details of the initiatives are provided below, and detailed information on the capital ratio is provided in the discussion on Capital Ratio Information appearing in the Financial Section and Corporate Data. Credit Risk 1. Basic Approach to Credit Risk Management (1) Definition of 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. (2) Fundamental Principles for Credit Risk Management All Group companies follow the fundamental principles established by 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 standards. Credit risk is the most significant risk to which SMFG is exposed. Without effective credit risk management, the impact of 36 SMFG 2010 mensurate with risk. This leads to a loan portfolio that achieves high returns on capital and assets. (3) Credit Policy SMBC’s credit policy comprises clearly stated universal and basic operating concepts, policies, and standards for credit operations, in accordance with the business mission and rules of conduct. SMBC is promoting the understanding of and strict adher- ence to its credit policy among all its managers and employees. By conducting risk-sensitive credit management, SMBC aims to enhance shareholder value and play a key part in society by providing high-value-added financial services. 2. Credit Risk Management System At SMBC, the Credit & Investment Planning Department within the Risk Management Unit is responsible for the comprehensive management of credit risk. This department drafts and admin- isters credit policies, the internal rating system, credit authority guidelines, and credit application guidelines, and manages non- performing loans (NPLs) and other aspects of credit portfolio management. The department also cooperates with the Corporate Risk Management Department in quantifying credit risk (risk capital and risk-weighted assets) and controls the bank’s entire credit risk. Further, the Credit Portfolio Management Department within the Credit & Investment Planning Department has been strengthening its active portfolio management function whereby loan securitization and other market transactions are used to stabilize the portfolio’s credit risk for a more sophisticated portfolio. The Corporate Research Department within the Corporate Services Unit performs research on industries as well as investigates the business situations of borrower enterprises to 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 company SMBC Servicer 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 along with branches, for loans handled by their units and manage 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 Internal Audit Unit, operating independently of the busi- SMBC has established the Credit Risk Committee, as a con- ness units, audits asset quality, accuracy of gradings and self- sultative body, to round out its oversight system for undertaking assessment, and state of credit risk management, and reports flexible and efficient control of credit risk, and ensuring the overall the results directly to the Board of Directors and the Management soundness of the bank’s loan operations. Committee. ■ SMBC’s Credit Risk Management System Board of Directors Corporate Auditors Management Committee External Audit (Auditing Firm) Risk Management Unit Corporate Risk Management Dept. (cid:129)Aggregates risk for comprehensive management (cid:129)Plans and proposes risk quantification methods Credit & Investment Planning Dept. (cid:129)Aggregates credit risk for unified management (cid:129)Plans and proposes basic credit policies (cid:129)Drafts, administers, and examines internal rating system Credit Portfolio Management Dept. (cid:129)Undertakes active portfolio management Internal Audit Unit Internal Audit Dept. (cid:129)Audits credit risk management Credit Review Dept. (cid:129)Audits self-assessments, grading (obligors and facilities), and effectiveness of write-offs and reserves Corporate Services Unit Corporate Research Dept. (cid:129)Industry trend research (cid:129)Credit assessment of major industry players Credit Administration Dept. (cid:129)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. Credit Dept. I & II Credit Dept. Credit for Individuals Small and Medium-Sized Enterprises Large Domestic Corporations Credit Dept., Americas Div. Credit Dept., Europe Div. Asia Credit Dept. Credit Management Dept. Overseas Corporations Structured Finance Structured Finance Credit Dept. Domestic Structured Finance 3. Credit Risk Management Methods (1) Credit Risk Assessment and Quantification At SMBC, to effectively manage the risk involved in individual loans as well as the credit portfolio as a whole, we first acknowl- edge that every loan entails credit risks, assess the credit risk posed by each borrower and loan using an internal rating system, and quantify that risk for control purposes. (a) 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 business purposes (domestic only), sovereigns, public-sector entities, and financial institutions are assigned an “obligor grade,” which indicates the borrower’s creditworthiness, and/or “facility grade,” which indicates the collectibility of assets taking into account transaction conditions such as guarantee/collateral, and tenor. An obligor grade is determined 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 obli- gor grade. In the event that the borrower is domiciled overseas, internal ratings for credit are made after taking into consideration country rank, which represents an assessment of the credit qual- ity of each country, based on its political and economic situation, as well as its current account balance and external 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. Obligor grades and facility grades are reviewed once a year, and, whenever necessary, such as when there are changes in the credit situation. There are also grading systems for small and medium-sized enterprises (SME) loans, loans to individuals, and project finance and other structured finance tailored according to the risk SMFG 2010 37 characteristics of these types of assets. Risk quantification is also executed for purposes such as The Credit & Investment Planning Department centrally man- to determine the portfolio’s risk concentration, or to simulate ages the internal rating systems, and properly designs, operates, economic movements (stress tests), and the results are used for supervises, and validates the grading models. It validates the making optimal decisions across the whole range of business grading models (including statistical validation) of main assets operations, including formulating business plans and provid- following the procedures manual once a year, to ensure their ing a standard against which individual credit applications are effectiveness and suitability. assessed. (b) Quantification of Credit Risk Credit risk quantification refers to the process of 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 fluctuations in the value of collateral, such as real estate and securities. Specifically, first, the PD by grade, loss given default (LGD), credit quality correlation among obligors, and other parameter values are estimated using historical data of obligors and facili- ties stored in a database to calculate the credit risk. Then, based on these parameters, we run a simulation of simultaneous default using the Monte Carlo method to calculate our maximum loss exposure to the estimated amount of the maximum losses that may be incurred. Based on these quantitative results, we allocate risk capital. ■SMBC’s Obligor Grading System Obligor Grade Domestic (C&I), etc. Overseas (C&I), etc. Definition J1 G1 Very high certainty of debt repayment J2 G2 High certainty of debt repayment J3 G3 Satisfactory certainty of debt repayment J4 G4 Debt repayment is likely but this could change in cases of significant changes in economic trends or business environment J5 G5 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 trends or business environment J6 G6 Currently no problem with debt repayment, but there are unstable business and financial factors that could lead to debt repayment problems Borrower Category Financial Reconstruction Law Based Disclosure Category (Domestic) Normal Borrowers Normal Assets (2) Framework for Managing Individual Loans (a) Credit Assessment At SMBC, credit assessment of corporate loans involves a variety of financial analyses, including cash flow, to predict an enter- prise’s capability of loan repayment and its growth prospects. These quantitative measures, when combined with qualitative analyses of industrial trends, the enterprise’s R&D capabilities, the competitiveness of its products or services, and its manage- ment caliber, result in a comprehensive credit assessment. The loan application is analyzed in terms of the intended utilization of the funds and the repayment schedule. Thus, SMBC is able to arrive at an accurate and fair credit decision based on an objec- tive examination of all relevant factors. Increasing the understandability to customers of loan condi- tions and approval standards for specific borrowing purposes and loan categories is a part of SMBC’s ongoing review of lend- ing practices, 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 pro- actively and promptly to customers’ funding needs—particularly those of 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 marketing 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 applications, and to reply to the customers without delay. It also facilitates the effective management of credit risk, as well as the flexible setting of interest rates. J7 G7 Close monitoring is required due to problems in meeting loan terms and conditions, sluggish/unstable business, or financial problems Borrowers Requiring Caution J7R G7R (Of which Substandard Borrowers) Substandard Borrowers Substandard Loans We also provide loans to individuals who J8 G8 Currently not bankrupt, but experiencing business difficulties, making insufficient progress in restructuring, and highly likely to go bankrupt J9 G9 Though not yet legally or formally bankrupt, has serious business difficulties and rehabilitation is unlikely; thus, effectively bankrupt J10 G10 Legally or formally bankrupt Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers Doubtful Assets rent out properties such as apartments. The Bankrupt and Quasi-Bankrupt Assets loan applications are subjected to a precise credit risk assessment process utilizing a risk assessment model that factors in the projected revenue from the rental business. The process 38 SMFG 2010 is also used to provide advice to such customers on how to revise their business plans. (b) Controlling Concentration Risk Because the concentration of credit risk in an industry or corpo- rate group has the potential to substantially impair capital, SMBC (b) Credit Monitoring System At SMBC, in addition to analyzing loans at the application stage, implements measures to prevent the excessive concentration of loans in an industry and to control large exposure to individual the Credit Monitoring System is utilized to reassess obligor companies or corporate groups by setting guidelines for maxi- grades and review self-assessment and credit policies so that mum loan amounts. problems can be detected at an early stage, and quick and To manage country risk, SMBC also has credit limit guidelines effective action can be taken. The system includes periodic based on each country’s creditworthiness. monitoring carried out each time an obligor enterprise discloses financial results, as well as continuous monitoring performed (c) Researching Borrowers More Rigorously and Balancing Risk each time credit conditions change, as indicated in the diagram and Returns below. (3) Framework for Credit Portfolio Management In addition to managing individual loans, SMBC applies the following basic policies to the management of the entire credit portfolio to maintain and improve its soundness and profitability over the mid to long term. (a) Risk-Taking within the Scope of Capital To keep credit risk exposure to a permissible level relative to capital, SMBC sets credit risk capital limits for internal control purposes. Under these limits, separate guidelines are issued for each business unit and marketing unit, such as for real estate finance, fund investment, and investment in securitization prod- ucts. Regular monitoring is conducted to make sure that these guidelines are being followed, thus ensuring appropriate overall management of credit risk. Against a backdrop of drastic change in the business environ- ment, SMBC rigorously researches borrower companies’ actual conditions. It runs credit operations on the basic principle of earning returns that are commensurate with the credit risk involved, and makes every effort to reduce credit and capital costs as well as general and administrative expenses. (d) Prevention and Reduction of Non-Performing Loans On NPLs and potential NPLs, SMBC carries out regular loan reviews to clarify handling policies and action plans, enabling it to swiftly implement measures to prevent deterioration of borrow- ers’ business situations, support business recoveries, collect on loans, and enhance loan security. (e) Toward Active Portfolio Management SMBC makes active use of credit derivatives, loan asset sales, and other instruments to proactively and flexibly manage its port- folio to stabilize credit risk. ■SMBC’s Credit Monitoring System Obligor Information Processing Flow of Obligor Grading/Grading Outlook/Credit Policies/Action Plans/Facility Grading Assignment Registration of Financial Statements/ Creation and Revision of Corporate Card Nonconsoli- dated Financial Grade Consolidated Financial Grade Effective Financial Grade Flagging According to Self- Assessment Criteria Not Flagged Self-Assessment Logic Quantitative Assessment Financial Assessment Credit Status Qualitative Assessment Flagged Normal Borrowers Borrowers Requiring Caution Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers Grading Outlook Assessment Performance Trends + Qualitative Risk Factors Final Obligor Grade (cid:129)Positive (cid:129)Flat (cid:129)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 2010 39 (4) Self-Assessment, Asset Write-Offs and Provisions, amount deemed uncollectible, referred to as an indirect write-off. and Disclosure of Problem Assets Recognition of indirect write-offs is generally known as provision (a) Self-Assessment SMBC conducts rigorous self-assessment of asset quality for the reserve for possible loan losses. SMBC’s write-off and provision criteria for each self- using criteria based on the Financial Inspection Manual of the assessment borrower category are shown in the table below. Financial Services Agency and the Practical Guideline published As part of our overall measures to strengthen risk management by the Japanese Institute of Certified Public Accountants. Self- throughout the Group, all consolidated subsidiaries use substan- assessment is the latter stage of the obligor grading process for tially the same standards as SMBC for write-offs and provisions. 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 appropri- ate 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 classified into Classification I, II, III, and IV assets according to their default and impairment risk lev- els, taking into account such factors as collateral and guarantees. Self-Assessment Borrower Categories Normal Borrowers Borrowers Requiring Caution As part of our efforts to bolster risk management throughout the Potentially Bankrupt Borrowers Group, our consolidated subsidiaries carry out self-assessment in substantially the same manner. Borrower Categories, Defined Effectively Bankrupt/ Bankrupt Borrowers Normal Borrowers Borrowers with good earnings performances and no significant financial problems Borrowers Requiring Caution Borrowers identified for close monitoring Potentially Bankrupt Borrowers Borrowers perceived to have a high risk of falling into bankruptcy Effectively Bankrupt Borrowers Borrowers that may not have legally or formally declared bankruptcy but are essentially bankrupt Bankrupt Borrowers Borrowers that have been legally or formally declared bankrupt General reserve Notes Specific reserve Standards for Write-Offs and Provisions The 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 financial position, credit situation, and other factors. Further, when cash flows can be estimated reasonably accurately, the discounted 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 borrower) 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. 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 uncollectible in part or in total (individually evaluated claims) Asset Classifications, Defined Classification I Classification II Classification III 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 Classification IV Assets assessed as uncollectible or worthless (b) 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 offsetting uncollectible amounts against corresponding balance sheet items, referred to as a direct write-off, or else by recog- nition of a loan loss provision on a contra-asset account in the 40 SMFG 2010 Discounted Cash Flow Method SMBC uses the discounted cash flow (DCF) method to cal- culate the provision amounts for large claims on Substandard Borrowers and Potentially Bankrupt Borrowers when the cash flow from repayment of principal and interest received can be estimated reasonably accurately. SMBC then makes provisions equivalent to the excess of the book value of the claims over the said cash inflow discounted by the initial contractual interest rate or the effective interest rate at the time of origination. One of the major advantages of the DCF method over conventional methods of calculating the provision amount is that it enables effective evaluation of each individual borrower. However, as the provision amount depends on the future cash flow estimated on the basis of the borrower’s business reconstruction plan and the DCF formula input values, such as the discount rate and the probability of the borrower going into bankruptcy, SMBC makes every effort to utilize up-to-date and correct data to realize the most accurate estimates possible. (c) Disclosure of Problem Assets Problem assets are loans and other claims of which recovery of either principal or interest appears doubtful, and are disclosed in accordance with the Banking Law (in which they are referred to as “risk-monitored loans”) and the Financial Reconstruction Law (where they are referred to as “problem assets”). Problem assets are classified based on the borrower categories assigned during self-assessment. For detailed information on results of self-assessments, asset write-offs and provisions, and disclosure of problem assets at March 31, 2010, please refer to page 162. 4. Market Credit Risk Management Financial products, such as investments in funds, securitized products, and credit derivatives, that bear indirect risk arising from underlying assets such as bonds and loan obligations, are considered to be exposed to both credit risk from the underlying assets as well as “market risk” and “liquidity risk” that arise from their trading as financial products. This is referred to as market credit risk. For these types of products, we manage credit risk using the methods of analysis and assessment in detail of characteristics of underlying assets, but, for the sake of complete risk manage- ment, we also apply the methods for management of market and liquidity risks. In addition, we have established guidelines based on the characteristics of these types of risk and appropriately manage the risk of losses. Market and Liquidity Risks 1. Basic Approach to Market and Liquidity Risk Management (1) Definitions of Market and Liquidity Risks Market risk is the possibility that fluctuations in interest rates, foreign exchange rates, stock prices, or other market prices will change the market value of financial products, leading to a loss. Liquidity risk is the risk that there may be difficulties in raising funds needed for settlements, as a result of the mismatching of uses of funds and sources of funds or unexpected outflows of funds, which may make it necessary to raise funds at higher rates than normal levels. (2) Fundamental Principles for Market and Liquidity Risk Management SMFG is working to further enhance the effectiveness of its quan- titative management of market and liquidity risks across the entire Group by setting allowable risk limits; ensuring the transparency of the risk management process; clearly separating front-office, middle-office and back-office operations; and establishing a control system of mutual checks and balances. 2. Market and Liquidity Risk Management System On the basis of SMFG’s Groupwide basic policies for risk management, SMBC’s Board of Directors authorizes important matters relating to the management of market and liquidity risks, such as basic policies and risk limits, which are decided by the Management Committee. Additionally, at SMBC, the Corporate Risk Management Department, which is the planning department of the Risk Management Unit, an independent of the business units that directly handle market transactions, manages mar- ket and liquidity risks in an integrated manner. The Corporate Risk Management Department not only monitors the current risk situations, but also reports regularly to the Management Committee and the Board of Directors. Furthermore, SMBC’s ALM Committee meets on a monthly basis to examine reports on the state of observance of SMBC’s limits on market and liquidity risks, and to review and discuss the SMBC’s ALM operation. To prevent unforeseen processing errors as well as fraudulent transactions, it is important to establish a system of checks on the business units (front office). At SMBC, both the processing ■ SMBC’s Market Risk and Liquidity Risk Management System Board of Directors Market Risk Manage- ment Management Committee Market Risk Management Committee ALM Committee Board Member in Charge of Risk Management Unit Policy Reporting Liquidity Risk Manage- ment Corporate Auditors External Audit (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 Final approval and Management of Model, new products and risk limits Managing Depts. Other market- related operations Market operations (Treasury Unit) Market operations (International Banking Unit) Market operations (Group companies) Front Office Front/Middle/Back Offices SMFG 2010 41 departments (back office) and the administrative departments the maximum losses that may occur (this is known as the his- (middle office) conduct the checks. In addition, the Internal Audit torical simulation method). This internal SMBC model is evaluated Unit of SMBC periodically performs comprehensive internal periodically by an independent auditing firm to assess its audits to verify that the risk management framework is functioning appropriateness and accuracy. properly. 3. Market and Liquidity Risk Management Methods (1) Market Risk Management SMBC manages market risk by setting maximum limits for VaR and maximum loss. These limits are set within the “market risk capital limit” which is determined taking into account the bank’s shareholders’ equity and other principal indicators of the bank’s financial position and management resources. Market risk can be divided into various factors: foreign exchange rates, interest rates, equity prices and option risks. SMBC manages each of these risk categories by employing the VaR method as well as supplemental indicators suitable for man- aging the risk of each risk factor, such as the BPV. Please note that, in the case of interest rate fluctuation risk, the methods for recognizing the dates for maturity of demand deposits (current accounts and ordinary deposit accounts that can be withdrawn at any time) and the method for estimating the time of cancellation prior to maturity of time deposits and consumer loans differ substantially. At SMBC, the maturity of demand deposits that are expected to be left with the bank for a prolonged period is regarded to be five years (2.5 years on average). The cancellation prior to maturity of time deposits and consumer loans is estimated based on historical data. (a) VaR Results The results of VaR calculations for fiscal 2009 are shown in the table below. SMBC’s internal VaR model makes use of historical data to prepare scenarios for market fluctuations and, by con- ducting simulations of gains and losses, the model estimates (b) Back-Testing Results 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 accounts for fiscal 2009 are shown at the top of the next page. A data point below the diagonal line indicates a loss in excess of the predicted VaR for that day; however, as in fiscal 2008, there were no such excess losses during fiscal 2009. This demonstrates that the SMBC VaR model, with a one-sided confidence interval of 99.0%, is suf- ficiently reliable. Glossary 1. VaR (Value at risk) The largest predicted loss that is possible given a fixed confidence interval. For example, VaR indicates, for a hold- ing period of one day and a confidence interval of 99.0%, the maximum loss that may occur as a result of market fluc- tuations in one day with a probability of 1%. 2. BPV (Basis point value) The amount of change in assessed value as a result of a one basis point (0.01%) movement in interest rates. 3. Trading A market operation for generating profit by taking advan- tage of short-term fluctuations in market values and differ- ences in value among markets. 4. Banking A market operation for generating profit through manage- ment of interest rates, terms, and other aspects of assets (loans, bonds, etc.) and liabilities (deposits, etc.). ■VaR Results June 2009 Sept. 2009 Dec. 2009 Mar. 2010 Maximum Minimum Average SMFG (consolidated) SMBC (consolidated) SMBC (nonconsolidated) Trading Book Banking Book Trading Book Banking Book Trading Book Banking Book (Billions of yen) 2.7 2.0 1.7 1.5 2.8 1.2 1.6 42.2 43.7 33.3 33.8 44.0 31.8 37.7 2.7 2.0 1.7 1.5 2.8 1.2 1.6 40.3 42.1 32.0 32.8 42.4 30.9 36.2 2.3 1.6 1.4 1.2 2.5 0.8 1.3 36.7 38.6 28.4 28.9 39.0 27.1 32.5 Note: VaR for a one-day holding period with a one-sided confidence interval of 99.0% [computed daily using the historical simulation method (based on four years of historical observations)]. Principal consolidated subsidiaries are included and specific risks for the trading book are excluded. 42 SMFG 2010 ■Back-Testing Results (Trading Book) SMFG (consolidated) 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 Actual Profit or Loss (¥ billion) 0 0.5 1.0 1.5 2.0 2.5 3.0 VaR (¥ billion) 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 SMBC (consolidated) Actual Profit or Loss (¥ billion) 0 0.5 1.0 1.5 2.0 2.5 3.0 VaR (¥ billion) 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 SMBC (nonconsolidated) Actual Profit or Loss (¥ billion) 0 0.5 1.0 1.5 2.0 2.5 3.0 VaR (¥ billion) (c) Stress Testing The market occasionally undergoes extreme fluctuations that exceed projections. To manage market risk, therefore, it is impor- To minimize the impact of crises on the SMBC’s funding, SMBC manages highly liquid supplementary funding sources, whereby SMBC maintains high quality liquid assets, such as tant to run simulations of unforeseen situations that may occur in government bonds and has emergency borrowing facilities. financial markets (stress testing). To prepare for unforeseeable In addition, for emergency situations, there are contingency market swings, SMBC performs stress testing on a monthly plans in place for addressing funding liquidity risk that include basis based on various scenarios including historical simulations an action plan with measures for reducing funding gap limits and which reflect past market fluctuations. guidelines. (d) Outlier Framework In the event the economic value of a bank declines by more than 20% of the sum of Tier I and Tier II capital (“outlier ratio”) as a result of interest rate shocks, the bank falls into the category of “outlier bank,” as stipulated under the Second Pillar of Basel II. As of March 31, 2010, the outlier ratio was around 6%, sub- stantially below the 20% criterion. (e) Managing Risk of Stocks Held for Strategic Purposes The Corporate Risk Management Department establishes limits on allowable risk for strategic equity investments, and monitors the observance of those limits in order to control stock price fluctuation risk. SMBC has been reducing its strategic equity investments and the outstanding amount is now significantly below the amount of Tier I capital, the maximum level permitted under the Act on Financial Institutions (,etc.)’, Limits for Share, etc. Holdings. (2) Liquidity Risk Management At SMBC, liquidity risk is regarded as one of the major risks. SMBC’s liquidity risk management is based on a framework con- sisting of setting funding gap limits and guidelines, maintaining highly liquid supplementary funding sources, and establishing contingency plans. So as not to be overly dependent on short-term market-based funding to cover cash outflows, SMBC sets funding gap limits and guidelines. The funding gap limits and guidelines are set Bank- wide and for each region, taking into account cash management plans, external environment, funding status, characteristics of local currency and other factors. Additionally, a risk limit is set by currency as needed to achieve more rigorous management. ■ Decline in Economic Value Based on Outlier Framework SMBC (consolidated) SMBC (nonconsolidated) March 31, 2009 March 31, 2010 March 31, 2009 March 31, 2010 (Billions of yen) Total Impact of yen interest rates Impact of U.S. dollar interest rates Impact of Euro interest rates 588.4 272.4 202.4 60.4 532.7 396.7 90.3 33.2 561.7 249.3 200.0 60.1 490.8 357.9 88.6 32.8 Percentage of Tier I + Tier II 8.6% 6.1% 8.9% 5.8% Note: “Decline in economic value” is the decline of present value after interest rate shocks (1st and 99th percentile of observed interest rate changes using a 1-year holding period and 5 years of observations). ■ Composition, by Industry, of Listed Equity Portfolio (%) 25 20 15 10 5 0 (March 31, 2010) SMBC Portfolio TOPIX Nikkei Average T e x t i l e s l P u p / P a p e r C h e m i c a l s M n i 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 n e r a l s i 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 n e r y i 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 t O 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 F i s h e r i e s / F a r m n g / F o r e s t r y i 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 t O 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 SMFG 2010 43 Operational Risk 1. Basic Approach to Operational Risk Management (1) Definition of Operational Risk Operational risk is the risk of loss resulting from inadequate or failed internal processes, people and systems or from external events. Specifically, Basel II—which, in addition to processing risk and system risk, also covers legal risk, personnel risk, and physical asset risk—defines the following seven types of events that may lead to the risk of loss: (1) internal fraud, (2) external fraud, (3) employment practices and workplace safety, (4) clients, products and business practices, (5) damage to physical assets, (6) business disruption and system failures, and (7) execution, delivery, and process management. (2) Fundamental Principles for Operational Risk Management SMFG and SMBC have drawn up the Regulations on Operational Risk Management to define the basic rules to be observed in the conduct of operational risk management across the entire Group. Under these regulations, SMFG and SMBC have been working to enhance the operational risk management framework across the whole Group by establishing an effective system for identification, assessment, controlling, and monitoring of material operational risk and a system for executing contingency and business continuity plans. In view of the inclusion of operational risk in the framework of the capital adequacy requirements of Basel II, SMFG has been working on a continuing basis to cre- ate a more sophisticated quantification model and to enhance operational risk management throughout the Group. 2. Operational Risk Management System SMFG has designed and implemented an operational risk management framework for Groupwide basic policies for risk management. At SMBC, the Management Committee makes decisions on important matters such as basic policies for operational risk management, and these decisions are authorized by the SMBC Board of Directors. In addition, SMBC has established its Operational Risk Management Department, within the Corporate Risk Management Department as an integrated operational risk management department. This department works together with other departments responsible for controlling processing risk and system risk. The operational risk management framework is described in more detail in the later part of this section, but it can be outlined as follows: operational risk is managed by (1) collecting and analyzing internal loss data, and (2) comprehensively identifying risk scenarios in each business process through a regular risk control assessment to estimate the loss severity and frequency. Operational risk impact is assessed for each risk scenario. When high-severity scenarios are identified, each branch/department establishes a risk mitigation plan and the Operational Risk Management Department monitors the progress. Furthermore, operational risk is quantified using the internal loss data and scenarios, and the results of quantification are used to manage and reduce operational risk. The generation of internal loss data, scenarios identified through risk control assessments, and status of risk mitigation activities are regularly reported to the director in charge of the ■SMBC’s Operational Risk Management System Corporate Auditors External Audit (Auditing Firm) Internal Audit Dept. Auditing of management and measurement system Board of Directors Management Committee Decision and authorization of important matters related to operational risk management Direction Reporting Operational Risk Committee Audit Board Member in Charge of Risk Management Unit Direction Reporting Corporate Risk Management Dept. Measurement of operational risk Operational Risk Management Dept. Integrated Operational Risk Supervisory Dept. Reporting Reporting Internal loss data Head Office departments Reporting on operational risk information, discussion on measures for risk mitigation Feedback of measurement results related to operational risk and direction for risk mitigation Generation of scenarios and development of risk mitigation actions through risk control assessments Reflection of internal loss data, external loss data and BEICFs in scenarios Consumer Banking Middle Market Banking Corporate Banking Treasury Investment Banking International Banking 44 SMFG 2010 Operational Risk Management Department. In addition, there The basic framework of the AMA quantification model of is the Operational Risk Committee, comprising all relevant units SMFG and SMBC is outlined in the diagram below. Among the of the bank, where operational risk information is reported and four elements, collected internal loss data and the results of risk mitigation plans are discussed. In this way, we realize a scenarios analysis through risk control assessment are input highly effective operational risk management framework. The directly into the quantification model described later in this operational risk situation is also reported to the Management section to calculate required capital and risk-weighted assets Committee and the Board of Directors on a regular basis, for (= required capital divided by 8%). In addition, external loss data review of the basic policies on operational risk management. and BEICFs are used in verifying the assessment of scenarios, Moreover, the bank’s independent Internal Audit Department along with internal loss data, to increase objectivity, accuracy, conducts periodic audits to ensure that the operational risk man- and completeness. agement system is functioning properly. 3. Operational Risk Management Methodology As previously defined, operational risk covers a wide range of events, including the risk of losses due to errors in operation, system failures, and natural disasters. Also, operational risk events can occur virtually anywhere and everywhere. Thus, it is essential to check whether material operational risks have been overlooked, monitor the overall status of risks, and manage/ control them. To this end, it is necessary to be able to quantify risks using a measurement methodology that can be applied to all types of operational risk, and to comprehensively and comparatively capture the status of and changes in potential operational risks of business processes. Also, from the viewpoint The specific content and method of collection and use of the four elements are described below. At present, 21 Group compa- nies have adopted the AMA, including SMFG and SMBC, and all Group companies collect and make use of the four elements. ■ Basic Framework of Operational Risk Measurement of SMFG and SMBC (1) Internal Loss Data (2) External Loss Data Verifi- cation of internal control, the measurement methodology used to create (3) BEICFs a risk mitigation plan must be such that the implementation of the plan quantitatively reduces operational risk. SMFG and SMBC have received an approval from Japan’s Financial Services Agency for the application of the Advanced Measurement Approach (AMA), which is the most sophisticated measurement method out of the three cited methods under Basel II for measurement of operational risk. SMFG and SMBC have adopted the AMA for operational risk management and for cal- culating operational risk-weighted assets. It has been used for calculating the capital adequacy ratio since March 31, 2008. When using the AMA, regulations require that the internal measurement system (hereinafter, the “quantification model”) must use four data elements (hereinafter, the “four elements”): namely, internal loss data, external loss data, Business Environment and Internal Control Factors (BEICFs), and sce- narios analysis through risk control assessments. In addition, the operational risk equivalent amount (hereinafter, “required capital”) calculated under the AMA must cover the maximum loss comparable to a one-year holding period and a 99.9 percentile confidence interval. (4) Scenario Analysis through Risk Control Assessments Data input (5) Measurement Using the Quantification Model (6) Risk Mitigation Initiatives SMFG 2010 45 (1) Internal Loss Data Internal loss data are defined as “the information on events in (4) Scenario Analysis through Risk Control Assessments Risk control assessment is defined as “risk management method- which SMFG and SMBC incur losses resulting from the realization ology to (a) identify material operational risks, and describe them of operational risk.” At SMFG and SMBC, internal loss data are in terms of risk scenarios, (b) assess the risks and the effective- collected for all cases where the gross loss amount is at least ness of controls, and (c) estimate the frequency and severity of one yen (the threshold amount), and seven years of internal loss risk scenarios.” SMFG and SMBC apply this methodology to their data are directly used in the quantification of required capital for principal business activities. operational risk. (2) External Loss Data External loss data are defined as “the information on events in which other banks, etc., incur losses resulting from the realization of operational risk.” SMFG and other Group companies collect external loss data where such losses may occur within the Group. Please note that SMFG and SMBC have compiled external loss data for more than 7,000 cases over the past nine years, which are indirectly used in quantifying required capital for operational risk. (3) Business Environment and Internal Control Factors (BEICFs) BEICFs are defined as “indicators of operational risk profiles of SMFG and SMBC that reflect underlying business risk factors and an assessment of the effectiveness of the internal control factors.” The Group periodically collects data relating to changes in laws and regulations, changes in internal rules and processes, and launch of new business and products pertinent to the Group’s business operations. ■Flowchart for Risk Control Assessment (Example) The purpose of risk control assessment is to identify material and potential operational risks pertinent to business processes, to measure them, and to develop and carry out a risk mitiga- tion plan to manage the risks. Another purpose of risk control assessment is to estimate the frequency of low-frequency and high-severity events for each scenario (which may be difficult to estimate using internal loss data alone). During the process of periodic risk control assessment, operational risks inherent in various business processes are recognized as “scenarios.” The risk and control conditions for each scenario are assessed, and the frequency of occur- rence and amount of losses are estimated based on them. The assessment process comprises three steps: (i) initial assess- ment, (ii) Operational Risk Management Department review, and (iii) final assessment. Through the process, the frequency of “low-frequency and high-severity” events for each scenario are estimated in terms of four loss amounts (¥100 million, ¥1 billion, ¥5 billion, and ¥10 billion). Please note that SMFG and SMBC have identified more than 10,000 risk scenarios for the Group on a consolidated basis. As an effective mechanism for mitigating operational risks, the maximum loss occurring once in 100 years (hereinafter, (i) Initial Assessment (ii) Operational Risk Management Department Review (iii) Final Assessment Deriving scenarios Identify risk patterns inherent in business processes and develop a comprehensive set of scenarios Assessment of scenarios Conduct assessment of risks and controls by scenario Estimate the frequency of losses for scenarios Estimate the frequency of losses by scenario, taking account of past internal loss data Estimate the severity of losses for scenarios Estimate the severity of losses by scenario, taking account of the amount of transactions used in various operations Assess the magnitude of scenarios Verification of magnitude rating Calculation of required capital Calculate the maximum loss once in 100 years and assess the magnitude and classify into five categories Estimate the frequency of the “low-frequency and high-severity” loss cases Estimate the frequency of the “low-frequency and high-severity” loss cases that are difficult to estimate using internal loss data alone Check magnitude rating empirically against each risk scenario Develop risk mitigation plans Develop risk mitigation plans by scenario, focusing on those with higher magnitude rating Review of scenario assessment Implementation of risk mitigation measures 46 SMFG 2010 “scenario exposure”) is calculated for each scenario derived Group companies other than those applying the AMA. Then, the through the risk control assessment, and then a magnitude rating required capital and risk-weighted assets for SMFG and SMBC is provided by classifying them into five categories according to Group are measured by aggregating these figures. the severity of loss. Risk mitigation plans are developed by the The outline of the quantification model for SMBC is as follows. relevant business units for those scenarios with high-severity risk First, we generate a loss frequency distribution (number of loss identified through magnitude rating. incidents over a one-year period) based on the number of histori- The principal features of this risk control assessment method cal internal losses. Then, we generate a loss severity distribution are (1) “objectivity,” which is realized by estimating the frequency (amount of loss per loss incident) based on internal losses and of losses based on historical internal loss experience and by esti- frequency of “low-frequency and high-severity” events obtained mating the severity of losses based on the transaction amounts through the risk control assessment. pertinent to the scenarios, and (2) an appropriate level of “sen- By using the loss frequency and loss severity distribu- sitivity,” because changes in the business environment and the tions, the aggregated loss severity distribution is generated by implementation of risk mitigation measures can be reflected in conducting Monte Carlo simulations and by generating various the frequency and severity of losses by changing the assessment combinations of loss occurrence and loss amount which are of risk and control as well as transactions amounts. simulated by changing these two factors. 99.0% VaR is calcu- (5) Measurement Using the Quantification Model SMFG, SMBC, and other Group companies using the AMA measure the maximum operational loss with a 99.9 percentile confidence interval and a holding period of one year (hereinafter referred to as 99.9% VaR) by using the four elements. In addition, 99.9% VaR is measured on an SMFG consolidated basis, SMBC consolidated basis, and SMBC nonconsolidated basis. The operational risk is measured for each of seven event types defined under Basel II, and then, by calculating the simple sum for all event types, 99.9% VaR is measured for each company applying the AMA. Meanwhile, the Basic Indicator Approach (BIA) is applied to estimate maximum operational risk losses for ■Measurement Using the Quantification Model Distribution of Loss Frequency lated from the resulting aggregated loss severity distribution. Finally, we multiply 99.0% VaR by a conversion factor mentioned later in the section of “Capital Ratio Information” to compute 99.9% VaR. This quantification model takes into account not only empiri- cal internal loss data but also potential risk (scenarios) identified in the risk control assessment. An important feature of this model is that it enables us to measure and reflect the “low-frequency and high severity” events of operational risk. Moreover, by intro- ducing a conversion factor, it is unnecessary to directly estimate 99.9% VaR, which tends to have a lower accuracy, and stable estimation results can be obtained by estimating 99.0% VaR which can be estimated with higher accuracy. Repeat (e.g., 1 million times) ( f r e q u e n c y ) ( f r e q u e n c y ) P r o b a b i l i t y o f o c c u r r e n c e P r o b a b i l i t y o f o c c u r r e n c e 0.20 0.15 0.10 0.05 0 0 5 10 15 Number of incidents/year 20 Sampling of the number of losses from the distribution (e.g., 5 incidents) 25 30 0.30 0.25 0.20 0.15 0.10 0.05 0 0 Distribution of Loss Severity 2 4 6 8 10 Loss per incident Sampling of the amounts of losses corresponding to the above number of losses from the distribution of losses (e.g., 50, 100, 80, 150, 70) Calculate aggregated annual loss amount (e.g., 450) Total Aggregated Loss Distribution Frequency x Severity x conversion factor 99.0% 99.9% Aggregated annual loss amount ( f r e q u e n c y ) 0.4 0.3 0.2 0.1 0 P r o b a b i l i t y o f o c c u r r e n c e SMFG 2010 47 Please note that the accuracy of quantification model outputs described above is secured through the regular ex ante and ex post facto verification processes. (6) Risk Mitigation Initiatives To mitigate risk using the quantitative results of the AMA, SMFG and SMBC implement risk mitigation measures to high-severity risk The breakdown of risk-weighted assets by event type for the scenarios identified in the previously mentioned magnitude rating. Group on a consolidated basis, computed with the previously In addition to the above, the operational risk-weighted assets described quantification method, is as follows. ■ Breakdown of Consolidated Risk-Weighted Assets by Event Type Event Type (1) Internal fraud (2) External fraud (3) Employment practices and workplace safety (4) Clients, products, and business practices (5) Damage to physical assets (6) Business disruption and system failures (7) Execution, delivery, and process management Note: Only risk-weighted assets calculated under the AMA. (March 31, 2010) Percentage 10% 7% 1% 20% 16% 4% 42% calculated using the quantification methods are allocated to the business units of SMBC and other Group companies, as part of initiatives to mitigate risk for the Group as a whole. Specifically, (1) at the beginning of each fiscal year, the operational risk-weighted assets calculated using the internal loss data and the scenario exposure determined from the risk control assessment are allocated to each business unit and Group company, (2) during the fiscal year, each business unit and Group company work to prevent the realization of opera- tional risk and improve scenario control by implementing risk mitigation measures, (3) during the first and second halves of the fiscal year, the measurements of risk-weighted assets of each business unit and Group company and an analysis of factors causing the change from the previous half-year period (including the frequency and severity of scenario) are fed back to the busi- ness units and Group companies for revising their plans, and, (4) finally, at the end of the fiscal year, by comparing the planned versus actual results, we endeavor to enhance the awareness of operational risk, improve the effectiveness of operational risk management, and mitigate operational risk within the Group as a whole. ■SMFG’s Operational Risk Mitigation Activities on a Semi-Annual Basis Objectives Management Process/Roles of Organizational Units Planning Implementation Assessment and Review Magnitude rating assignment of risk scenarios Mitigation of high-impact operational risk within the Group as a whole Preparation of plans for risk mitigation for high-impact risk scenarios based on risk control assessments Implementation of risk mitigation measures Decision to implement plans made by the Operational Risk Committee Implementation by the department responsible for the risk scenario Plans for operational risk assets Autonomous risk management by business units and Group companies as a whole Calculation of planned targets of each business unit and Group company under the AMA Prevention of internal loss occurrence, and improvements in risk and control of risk scenarios Decision to implement related operating plans of each department and Group company made by the Management Committee and other decision-making and related bodies Implementation by the responsible department within each business unit and Group company Reassessment of scenarios by taking account of the implementation of risk mitigation measures. Review of scenarios targeted for risk mitigation, followed by the further development and implementation of risk mitigation activities Decision to implement plans, etc., made by the Operational Risk Committee Results of measurements and analysis of changes from the previous half-year period (including the frequency and severity of scenario) are fed back to each business unit and Group company Feedback of results from the unit in overall charge of operational risk, plus an assessment by the Management Committee and others of planned versus actual results at the end of the period 48 SMFG 2010 4. 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 management of processing risk across the whole Group by ensuring that each branch conducts its own regular investiga- tions of processing risk; minimizing losses in the event of pro- cessing errors or negligence by drafting exhaustive contingency plans; and carrying out thorough quantification of the risk under management. In the administrative regulations of SMBC, in line with SMFG’s Groupwide basic policies for risk management, the basic administrative regulations are defined as “comprehending the risks and costs of administration and transaction processing, and managing them accordingly,” and “seeking to raise the quality of administration to deliver high-quality service to customers.” Adding new policies or making major revisions to existing ones for processing risk management requires the approval of both the Management Committee and the Board of Directors. Computer-related trouble at financial institutions now has greater potential to impact society, with system risk diversifying owing to the IT revolution, the resulting expansion of networks and the rise in the number of personal computer users. To pre- vent any computer system breakdowns, we have taken numer- ous measures, including constant maintenance of our computer system to ensure steady and uninterrupted operation, duplication of various systems and infrastructures, and the establishment of a disaster-prevention system consisting of computer centers in eastern and western Japan. And to maintain the confidentiality of customer information and prevent information leaks, sensi- tive information is encrypted, unauthorized external access is blocked, and all known countermeasures to secure data are implemented. There are also contingency plans and training sessions held as necessary to ensure full preparedness in the event of an emergency. To maintain security, countermeasures are revised as new technologies and usage patterns emerge. Settlement Risk In the administrative regulations, SMBC has also defined Settlement risk is the possibility of a loss arising from a trans- specific rules for processing risk management. The rules action that cannot be settled as planned. Because this risk allocate processing risk management tasks among six types comprises elements of several types of risk, including credit, of departments: operations planning departments, compliance liquidity, processing, and system risk, it requires interdisciplinary departments, operations departments, transaction execution management. departments (primarily front-office departments, branches, and At SMBC, the Operations Planning Department is respon- branch service offices), internal audit departments, and the cus- sible for coordinating the management of settlement risk with the tomer support departments. In addition, there is a specialized Credit & Investment Planning Department, which oversees credit group within the Operations Planning Department to strengthen risk, and the Corporate Risk Management Department, which administrative procedures throughout the Group. oversees liquidity risk. 5. System Risk System 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 essen- tial for the effective implementation of management strategy in view of the IT revolution. We strive to minimize system risk by drafting regulations and specific management standards, including a security policy. We also have contingency plans with the goal of minimizing losses in the event of a system failure. The development of such a system 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 published by the Center for Financial Industry Information Systems (FISC). SMFG 2010 49 Corporate Social Responsibility (CSR) Key Points of CSR Activities The key points of our CSR activities are as follows. First of all, we have created a solid management framework, including corporate governance, internal auditing, compliance, and risk management systems. Second, we offer higher added value to our four major stakeholder groups in the following ways. (cid:129) We endeavor to develop and prosper with our customers by offering top-quality, high-value-added products and services. (cid:129) We maintain sound management through disclosing appro- priate information, designing and operating robust internal control systems, and managing to increase shareholder value. (cid:129) We implement initiatives on a continuing and active basis to contribute to society and preserve the natural environment. (cid:129) We work to foster a free and active business environment that emphasizes respect for individuals and allows employ- ees to realize their full potential. Finally, we ultimately contribute to the sustainable develop- ment of society through all these activities. ■ The SMFG CSR Concept Contributing to the Sustainable Development of Society Customers Shareholders and the Market The Environment and Society Employees Group CSR Initiatives High value-added products and services Sound Management Social and community activities and environmental activities Corporate culture that respects the individual Solid management structure (corporate governance, internal controls, compliance, risk management, information disclosure, etc.) Implementing CSR Activities and Business Growth Strategies in Tandem SMFG and the Group companies position CSR activities as the basis for the effective implementation of business growth strate- gies and conduct these activities in tandem with their strategies to attain management objectives. The proper conduct of CSR activities is clearly an integral part of “management itself,” and commitment to serious implementation of CSR initiatives is the shortest path to reaching management objectives. Contributing to the Sustainable Development of Society SMFG’s goal is to earn the highest trust of society by meeting the public’s expectations and fulfilling its social responsibilities. Earning the highest level of trust requires the balanced provision of value to our four constituencies: customers, shareholders and the market, the environment and society, and employees. Through this process, we aim to contribute to the sustainable development of society as a whole, and to fulfill our corporate social responsibility. Basic CSR Policies As a basis for implementing its CSR activities, SMFG has formulated a definition of CSR and a set of business ethics that articulate its basic principles for the Group. SMFG’s Definition of CSR In the conduct of its business activities, SMFG fulfills its social responsibilities by contributing to the sustainable development of society as a whole through offering higher added value to (i) customers, (ii) shareholders and the market, (iii) the environment and society, and (iv) employees. Common SMFG CSR Philosophy: Business Ethics I. Satisfactory Customer Services We intend to be a financial services group that has the complete trust and support of our customers. For this purpose, we will always provide services that meet the true needs of our customers to assure their satisfaction and earn confidence in the Group. II. Sound Management We intend to be a financial services group that maintains fair, transparent, and sound management based on the principle of self-responsibility. For this purpose, along with earning 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 activities, we work to maintain continued growth based on a sound financial position. III. Contributing to Social Development We intend to be a financial services group that contributes to the healthy development of society. For this purpose, we recognize 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 contribute 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 group for which all officers and employees work with pride and commitment. For this purpose, we respect people and develop employees with extensive professional knowledge and capabilities, thereby creating a free and active business environment. V. Compliance We intend to be a financial services group that always keeps in mind the importance of compliance. For this purpose, we reflect our awareness of Business Ethics in our business activities at all times. 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. 50 SMFG 2010 Initiatives for Enhancing Customer Satisfaction (CS) and Quality Working closely with Group companies, SMFG is taking initiatives to enhance customer satisfaction and the quality of Group services and products. SMFG calls meetings of its Group Customer Satisfaction Committee periodically to review reports based on analyses of the Voice of the Customers (VOC) and discuss measures to increase customer satisfaction. At SMBC, we created the Quality Management Department in April 2006, with the aim of drawing fully on VOC to make improvements in the bank’s business and management. The Quality Management Department is primarily responsible for analyzing the VOC data. Reports of this department are then dis- cussed by the CS and Quality Improvement Committee, whose members include the chairman and directors who are members of the bank’s Management Committee, and these reports are used proactively to enhance the satisfaction of our customers and the quality of our services. In parallel with these activities, we are undertaking a wide range of initiatives for improving customer satisfaction and quality. These include conducting questionnaire surveys to obtain the opinions of a broader range of customers by interviewing them at our branches and offices and via mail. Also, to provide services that will meet with greater customer satisfaction, we are conducting related training and educational programs. VOC Database We have also created a VOC database, a record of the opinions that our customers have expressed, principally at our branches, and are working to make this database widely available within the bank. In addition, the data is analyzed and used by the Quality Management Department to provide guidance to our branches and to make improvement proposals to the Head Office departments so they can establish bankwide CS enhancement measures. The Head Office departments also analyze the VOC data themselves and employ the results to make improvements in products and services. CS and Quality Improvement Committee CS and Quality Improvement Committee, which is chaired by the president of SMBC, meets periodically to hear reports on the specific opinions that customers have expressed and to review the fluctuations in the number of opinions expressed from month to month. The committee also receives reports on the results of analyses of VOC and proposals for improvements, and members of management represented on the committee listen to these reports and consider appropriate courses of action. In addition, to instill the awareness of making our activities more customer centric, we prepare documents containing points based on specific examples and distribute these throughout the bank. We also arrange for study meetings and implement other measures, and the content of these activities is reported to members of management for their consideration. Moreover, to enhance customer satisfaction and the quality of our products and services from a broader point of view, we invite specialists familiar with these and related areas to provide their advice. ■ Activities to Obtain and Act on Voice of the Customers Guidance and measures Directives Related departments Opinions Analysis Reports Customers Branches and other offices Inputs VOC Database Suggestions for improvement Response Analysis/ management Guidance and measures Quality Management Dept. Directives Reports Management Committee CS and Quality Improvement Committee, etc. SMFG 2010 51 Corporate Governance Our Stance on Corporate Governance SMFG and its Group companies follow the SMFG management philosophy as a universal guide for Group management and position this philosophy as the anchor for corporate action. To three major Group companies, namely, SMFG Card & Credit, Inc., Sumitomo Mitsui Finance and Leasing Co., Ltd., and The Japan Research Institute, Limited, the SMFG director in charge of each of these subsidiaries serves as a director (and can be an implement the ideas contained in our Group philosophy, we outside director) of these companies. believe one of the issues with highest priority is strengthening and improving our corporate governance system. The SMFG Corporate Governance System SMFG employs the “corporate auditor” governance model in which statutory auditors oversee the execution of business by Furthermore, to maintain the soundness of management, SMFG has established internal control systems to ensure the proper conduct of company operations following the Japanese Company Law. Designing and implementing an internal control system, to strengthen management systems, is regarded as a major issue, and initiatives are under way to enhance such inter- the directors. At SMFG, we have six corporate auditors, three of nal control systems. whom are outside auditors. The auditors monitor the execution of business operations of SMFG and its subsidiaries by attending meetings of the Board of Directors and listen to reports on opera- tions from the directors and others. They also examine docu- ments relating to important decisions and receive reports from the internal audit departments, representatives of subsidiaries of SMFG, and the CPAs. The chairman of SMFG serves as the chairman of the Board of Directors of SMFG. This separates the role of the president, whose responsibility is the overall supervision of business The SMBC Corporate Governance System SMBC employs the corporate auditor governance model. Of the six statutory auditors appointed, three are from outside the bank. To ensure sound and transparent management, SMBC separates the two functions of management decision-making at the opera- tional level and the overall supervision of the conduct of duties by the management of the bank. For this purpose, the bank employs a system under which executive officers are responsible for operational duties, while the supervisory functions are performed activities of SMFG and other Group companies, from the role of principally by the Board. supervising management. To enhance the effectiveness of the Board, we have appointed outside directors and formed four governance committees: namely, the Auditing Committee, the Risk Management Committee, the Compensation Committee, and the Nominating Committee. Outside directors have been appointed to all four of these committees to provide for corpo- rate governance from an objective perspective. As the need for objectivity is particularly acute in the case of the Auditing Committee and the Compensation Committee, outside directors The chairman of the bank serves as the chairman of the Board of Directors, and, to clearly separate his functions from those of the president of the bank, who is responsible for the overall supervision of the bank’s activities, the chairman does not simultaneously serve as an executive officer and is primar- ily responsible for supervising management’s execution of their duties. As at SMFG and to ensure a robust supervisory func- tion, outside directors are appointed to the Board of Directors. At SMBC, three outside directors currently serve on the Board, serve as the chairmen of these committees. To ensure that the which has a total membership of sixteen. execution of the Group’s business operations is in conformity both with legal regulations and generally accepted practices, the outside directors have been selected from among the ranks of specialists (including CPAs, lawyers, and consultants). SMFG has created the Management Committee to serve as the top decision-making body, and it is under the direct super- vision of the Board of Directors and chaired by the president of SMFG. This committee is composed of directors chosen by the president. Its role is to consider important matters related to the execution of business and to make decisions for or against the execution of matters in accord with the basic policies of the Board of Directors. SMFG also has a Group Strategy Committee that serves as a forum for the top managers of SMFG and all other Group companies to exchange opinions and information on their respective business plans. To enable SMFG to monitor the execution of day-to-day business operations at SMBC, 10 Executive officers are appointed by the Board to manage the operation of SMBC’s businesses. As of June 30, 2010, SMBC has 72 executive officers, including the president, and 12 serve concurrently as directors. The Management Committee of SMBC is the highest decision-making body at the operational level and is under the direct supervision of the Board of Directors. The president chairs this committee and selects its members from the executive officers. The committee members consider impor- tant management issues based on policies set by the Board of Directors, and the president has the authority to make the final decision after considering the committee’s recommendations. The president designates certain members of the Management Committee to be Authorized Management Committee members in charge of particular Head Office depart- ments or units. All of these designated individuals are in charge of implementing the directives of the Management Committee SMFG directors (including three outside directors) of the total of within the businesses they oversee. 11 SMFG directors (including three outside directors) also serve as directors of SMBC. To monitor the conduct of operations at 52 SMFG 2010 Internal Audit System An Outline of the Group’s Internal Audit System In addition to the SMFG Auditing Committee, which functions as a governance committee reporting to the Board of Directors, we have established the Internal Auditing Committee, which is a part of the Management Committee, to give a higher profile to the internal auditing functions and facilitate effective conduct of inter- nal audits. The Internal Auditing Committee meets every quarter, domestic and overseas branches - and SMBC group companies. Auditing of operations of head office departments is conducted by assessing the appropriateness of all internal control systems of each department. In addition, audits of head office depart- ments focus on material issues that arise in the management of specific operations and categories of risk. These auditing activi- ties emphasize the verification of “Targeted Audit Items” across and its members discuss important matters related to internal the whole of the bank’s organization. auditing based on reports prepared by the departments respon- sible for internal audits. There is also the Audit Department, which is an internal auditing unit that is independent of the operational departments of the Group. The Audit Department conducts internal audits of the opera- tions of all the Group’s units and departments to contribute to optimal management and ensure the proper conduct of the Group’s operations and the soundness of its assets. These audits also have the function of verifying that the Group’s internal control systems, including compliance and risk management, are oper- ating appropriately and effectively. The Audit Department is also responsible for the overall supervision of the internal audit sys- tems of Group companies. It monitors the appropriateness and effectiveness of the internal audit systems at Group companies by verifying past data related to internal auditing and monitoring activities, which include inspections and other activities based on actual samples, and, when deemed necessary, by conducting audits. Based on these activities, the Audit Department provides recommendations and guidance to the business units and departments as well as Group companies. At SMBC, we have formed auditing departments that are independent of bank units involved in marketing and other busi- ness activities. Within the Internal Audit Unit of SMBC, we have formed two departments: the Internal Audit Department and the Credit Review Department. As at SMFG, SMBC has an Internal Auditing Committee which is a part of its Management Committee and responsible for examining and conducting deliberations on reports on important matters submitted by the Internal Audit Unit. The Internal Audit Unit is responsible for auditing compliance and risk management at SMBC - its head office departments, Moreover, audits of branches and offices are not limited just to checking for control and other deficiencies but also include pointing out compliance and risk management problems and making recommendations for corrective action. In other Group companies, internal audit departments have been formed suited to the respective nature of each company’s lines of business. Initiatives to Enhance the Sophistication and Efficiency of Internal Auditing The Audit Department has adopted methods following the stan- dards of the Institute of Internal Auditors (IIA)*, an international organization. The Audit Department conducts risk-based audits and works to apply best practices to Group companies. To fulfill effectively its role as the department in overall charge of internal auditing, the Audit Department is constantly endeavor- ing to advance the professional skills of personnel engaged in internal auditing. Activities include collecting the latest informa- tion on internal auditing from inside and outside Japan and dis- seminating it to all Group companies. Also, the Audit Department organizes training courses, led by outside experts, for the staff of Group companies and encourages them to obtain international qualifications to enhance their professional knowledge and skills in internal auditing. To improve further the effectiveness of auditing, we also take active measures on a Groupwide basis to assess the quality of our internal auditing in the light of IIA standards. * The Institute of Internal Auditors (IIA) was founded in 1941 in the United States as an organization dedicated to helping raise the level of specialization and professionalism of internal auditing staff. In addition to conducting theoretical and practical research on internal auditing, the IIA administers examinations for Certified Internal Auditor (CIA), which is the internationally recognized qualification in this field. SMFG Shareholders’ Meeting Nominating Committee Board of Directors Risk Management Compensation Committee Committee Auditing Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors SMBC Shareholders’ Meeting Board of Directors Management Committee Internal Auditing Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors Group Strategy Committee Management Committee Internal Auditing Committee Business units subject to auditing Business units subject to auditing All Departments Internal Audits Audit Department Head Office/Business Units Internal Audits Internal Audit Unit Internal Audit Department Credit Review Department M o n i t o r i n g Auditing SMFG 2010 53 Compliance Compliance Systems at SMFG Basic Compliance Policies As a financial services group offering a multiplicity of products and services, SMFG is intensifying its efforts to maintain high Hotline for Reporting Improper Accounting and Auditing Activities SMFG has established the SMFG Accounting and Auditing standards of compliance to carry out its mission as an impor- Hotline to provide a channel for individuals within and outside tant part of the nation’s public infrastructure and fulfill its social the Group to report improper activities. This hotline enables responsibilities. Through these efforts, SMFG is becoming a truly us to quickly identify and take action against fraud and other outstanding global corporate group. misconduct involving accounting and auditing at SMFG and its At SMFG, we have positioned compliance as one of the consolidated subsidiaries. principal supports of our Business Ethics (please refer to page 50), which serve as the basic principles for fulfilling our corporate social responsibility (CSR). Accordingly, we regard strengthening our compliance systems as one of our top management priorities. Group Management from a Compliance Perspective As a financial holding company, SMFG seeks to maintain and enhance systems for providing appropriate direction, guidance, and monitoring for the compliance and related systems of Group companies to ensure the sound and proper conduct of business activities throughout the entire Group. Specific activities include holding regular meetings that are attended by representatives of Group companies, as well as meetings with individual companies, with the objective of overseeing the state of autonomously implemented compliance functions at those companies. The priority areas for strengthen- ing oversight in fiscal 2010 include (a) guidance and oversight of Group companies to deal with a changing regulatory envi- ronment, and (b) creation of an internal management structure appropriate for a comprehensive financial services group. These measures will enable us to strengthen compliance management at the individual Group company level. Reports can be submitted by post or e-mail as follows. Post SMFG Accounting and Auditing Hotline Iwata Godo Attorneys and Counsellors at Law 10th floor, Marunouchi Building 2-4-1 Marunouchi, Chiyoda-ku, Tokyo 100-6310 e-mail smfghotline@iwatagodo.com * The hotline accepts alerts of improper activities concerning account- ing and auditing at SMFG and its consolidated subsidiaries. * Anonymous reports are accepted, but, if possible, please provide personal information such as your name and contact number. * Please provide as much detail as you can regarding the activities. An investigation may not be possible if the description is too vague. * Personal information will not be disclosed to a third party without your consent, or unless required by law. Sumitomo Mitsui Financial Group, Inc. Audit Report Corporate Auditors Audit Dept. Group Business Management Dept. Board of Directors Management Committee Directions Report General Affairs Dept. Audit/Monitoring Group Company Audit/Monitoring Group Company Compliance System Oversight and Guidelines Report Departments and Offices General Manager responsible for compliance Compliance Officers to assist General Managers Management Report Compliance Committee Group Companies SMBC, SMFG Card & Credit*, Sumitomo Mitsui Finance and Leasing, JRI, and SMBC Friend Securities * SMFG Card & Credit, Inc. is an intermediary holding company for Sumitomo Mitsui Card and Cedyna. 54 SMFG 2010 Compliance at SMBC Strengthening Compliance Systems Compliance with laws, regulations, and other social standards Issuance of a Compliance Manual To assist management and staff in choosing proper courses of is a basic requirement for corporations in general. Especially for action, SMBC has prepared its Compliance Manual containing 60 banks, compliance is a particularly important issue because of principles for action that provide objectives and guidance. This their public mission and social responsibilities as key players in manual has been approved by the Board of Directors, and all the financial system and socioeconomic infrastructure. SMBC, in line with the basic policy of SMFG, requires all its management and staff to assign the highest value to maintaining management and staff have been fully apprised of its contents. Preparation of Compliance Programs With the objectives of ensuring that compliance systems function people’s trust, abiding by relevant laws and regulations, uphold- effectively and making necessary improvements in compliance ing high ethical standards, and acting fairly and sincerely. SMBC, systems within SMBC and its consolidated subsidiaries, the therefore, positions maintenance of high standards of compli- Board of Directors prepares a specific plan for compliance- ance as one of its most important management priorities, and related activities each fiscal year, including review of and is committed to always abiding by the Banking Law, Financial necessary revisions to regulations and training. In fiscal 2010, Instruments and Exchange Act and other legislation and taking measures focusing on better adapting our compliance posture preventive measures against financial activities of anti-social to social change are being implemented, including a review of forces. our marketing practices for derivative and other products which entail risk, creating more effective mechanisms for resolving Management of the Compliance System SMBC adopts a basic, two-tiered structure to ensure compliance. complaints and conflict in anticipation of establishment of a new Japanese financial-sector ADR (Alternative Dispute Resolution) First, each department and office is held individually responsible mechanism, further measures to facilitate financing to SMEs and for making before the fact decisions that ensure its conduct com- mortgage borrowers, and taking further preventive measures plies with laws and regulations. Second, an independent, Internal Audit Unit conducts rigorous audits of department and branch compliance. against financial activities of anti-social forces. Appointment of Compliance Officers In addition to the compliance officers appointed within the bank’s To maintain this two-tiered structure and ensure it is operat- departments and branches, we have appointed Area Compliance ing effectively, the Compliance Unit, which includes the General Officers, who are independent from frontline departments, Affairs Department and the Legal Department, plans and imple- within certain of our business units including the Middle Market ments systems and system improvements to secure compliance, Banking Unit and the Consumer Banking Unit. These officers are acting under directions from management. The Compliance responsible for directing and overseeing compliance regarding Unit also provides guidance and conducts monitoring activities transactions carried out by the staff of our branches and other regarding the activities of all departments and branches, and assists departments and branches make compliance decisions. The framework of SMBC’s compliance system is shown in frontline offices. Formation of the Compliance Committee To ensure that compliance issues related to various operations the diagram at the bottom of this page. To ensure that this frame- within the bank are reviewed and discussed comprehensively, work functions effectively, SMBC also engages in the activities we have formed the Compliance Committee, which has members described in the following paragraphs. ■Compliance System Overview Board of Directors, Management Committee Directions Report Compliance Unit General Affairs Dept. (overall control), Legal Dept. Directions, Monitoring and Legal Support Discuss Compliance Committee Report and Discuss drawn from across the organization. This committee is chaired by the director responsible for compliance issues and includes the heads of relevant departments. To enhance the fairness and objectivity of the committee’s deliberations, outside members also participate in the Compliance Committee meetings. Audit Corporate Auditors Head Office Departments Directions General Managers Area Compliance Officers Front-Line Offices (Corporate Business Offices, Branches) General Managers Compliance Officers Compliance Officers Report Audit Internal Audit Dept. SMFG 2010 55 Environmental Preservation Initiatives The Group recognizes environmental preservation to be one of its most important management issues. Based on our Group Environmental Policy, we are implementing initiatives to preserve and achieve harmony with the natural environment in our corporate activities. SMFG is a signatory to the “Statement by Financial Institutions on the Environment and Sustainable Development” of the United Nations Environment Programme (UNEP). 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 (cid:129) We provide environment-friendly financial products, information, and solutions that help our customers in their efforts to preserve the eco-system. (cid:129) We devise ways to reduce levels of environmental risk posed by our own activities and those of society at large. (cid:129) We are determined to fulfill our social responsibilities through the conservation of resources, energy saving, and the reduction of waste. (cid:129) We enforce a policy of strict adherence to environment-related laws and regulations. (cid:129) 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. (cid:129) 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. (cid:129) We actively and effectively conduct environmentally aware management, and make continuous efforts to improve our system for tack- ling environmental issues, including by setting targets for each business term and reviewing them when deemed advisable. (cid:129) These policies are published on the Group’s website, and are also available in printed form upon request. Three Pillars of Group’s Activities The three pillars of our environmental action plan are to “reduce environmental impact,” “manage environmental risk,” and “promote environmental businesses.” We set environmental objectives for various activities and follow the PDCA (plan, do, check, and act) cycle in these envi- ronmental activities. SMFG and principal Group companies have obtained ISO 14001 certification, the international standard for environmental management systems (EMS). EMS Enhancement System Environmental Action Plan and the PDCA Cycle The Group Environmental Policy Implementation of environmental initiatives Reduce environmental impact Manage environmental risk Promote environmental businesses PLAN DO CHECK ACT SMFG Officer in charge of environment: Officer responsible for environment management: GM of Group CSR Dept., Corporate Planning Dept. ISO 14001 Secretariat: Officer in charge of Corporate Planning Dept. Group CSR Dept., Corporate Planning Dept. SMFG Card & Credit SMBC Nikko Cordial Securities Sumitomo Mitsui Card Sumitomo Mitsui Finance and Leasing SMBC Friend Securities Japan Research Institute Corporate Planning Dept. Communications Dept. Corporate Planning Dept. Corporate Planning Dept. General Affairs Dept. Operational Section 56 SMFG 2010 Reducing Environmental Impact (cid:129) Realizing Carbon Neutrality SMFG sets objectives each year for reduction in its use of electric determining, assessing and managing social and environmental risk in project financing. Its Environment Analysis Department assesses the social and environmental risk of large-scale projects power and other sources of energy and is actively engaged in in accordance with the Equator Principles. reaching these energy conservation goals. SMBC has made its Head Office “carbon neutral” through the procurement of “green” sources of energy and purchases of carbon credits.* Sumitomo Mitsui Finance and Leasing’s Tokyo Head Office is also carbon neutral. ■ Flow Chart of SMBC’s Social and Environmental Risk Assessment Project Information Screening t n e m * Carbon credits are also referred to as “Kyoto credits,” “emission allow- ances,” and “Certified Emission Reductions (CER).” In this annual report, we use “carbon credits” to refer to these and the other concepts recog- nized under the Kyoto Protocol. (cid:129) Response to Amended Act on the Rational Use of Energy In April 2010, the amendments to the Act on the Rational Use of Energy came into effect, and as a result, the standard unit for evaluation of energy management was changed from the individual factory or office building to the entire company. Companies using 1,500kl or more of energy (crude oil equivalent) per annum are now required to establish an energy consumption s r e m o t s u C Covenants Compliance Environmental Monitoring s e h c n a r B g n d n e L i Environmental Review Environmental Monitoring Social and Environmental Risk Assessment Credit Departments t r a p e D s s y a n A l i t n e m n o r i v n E management system and draw up medium- to long-term plans for improving energy efficiency, with the aim of reducing the volume Promoting Environmental Businesses The Group pursues environmental business as an effective way of energy consumed by at least 1% per year. In response, the of contributing to society and the international community. Group is taking measures to reduce energy consumption at all SMBC, in particular, formed the cross-organizational Eco- workplaces, and is also developing a consultancy business to Biz Promotion Council in fiscal 2005 to discuss periodically the meet the needs of customers attempting to conserve energy and reduce CO2 emissions. development of sophisticated and efficient products and services that contribute to environmental maintenance and improvement. (cid:129) Greening Bank Operations SMBC has been steadily applying green IT to its branch terminals and ATMs. The new CUTE terminal for handling over-the-counter transactions, which was jointly developed with NEC Corporation Topics and Oki Electric Industry Co., Ltd., uses highly functional image processing to electronically store documents, mainly copies of driver’s license and other forms of IDs, for a reduction in paper usage of 3 million A4 sheets per year. SMBC donated part of the cost savings resulting from the introduction of this system to the Tokyo Metropolitan Government’s Green Tokyo Fund, specifically for the “Creating Umi-no-Mori (Sea Forest)” project, one of the fund’s four greening projects. In April 2010, SMBC began storing ATM transaction data, which had hitherto been printed out on paper (the “ATM Journal”), in the CUTE operations processing server. This is expected to save 28 million A4 sheets annually. Managing Environmental Risk (cid:129) Dealing with Soil Contamination and Asbestos Risk To deal with the risk that land pledged as collateral by borrowers may be contaminated, SMBC requires contamination risk assess- ment for land meeting certain criteria. When the risk is judged to be high, the assessed value of the potential risk is deducted from the value of the collateral. In addition, similar measures are taken regarding asbestos risk — risk assessments are conducted for asset collateral meet- ing certain criteria, and the assessed value of the potential risk is deducted from the value of the collateral. SMBC also encourages its customers to have structures surveyed more comprehensively for asbestos pollution. Regarding its own premises, SMBC sur- veys and properly removes asbestos from structures. (cid:129) Adoption of the “Equator Principles” SMBC has adopted the Equator Principles, a set of principles for l SMBC Environmental Assessment Loan/Private Placement Bond SMBC wins 2009 Nikkei Veritas Superiority Award SMBC received the Nikkei Veritas Award for Superiority at the 2009 Nikkei Superior Products and Services Awards for its SMBC Environmental Assessment Loan/Private Placement Bond, a financial product developed in collaboration with the Japan Research Institute. In this product, the environmental friendliness of the business operations of a corporate customer seeking to raise funds is assessed using JRI’s own assess- ment standards. The terms and conditions of the loan or bond are then set in accordance with the results of the assessment. SMBC has received high praise for this product, which aims to support companies that are helping to pre- serve the global environment. l New Bank Branch Terminal — CUTE Receives Special Award in Green IT AWARD 2009 The new CUTE terminal used in our branches, jointly devel- oped by SMBC with NEC Corporation and Oki Electric Industry Co., Ltd., received a special award at the Green IT AWARD 2009, held by the Green IT Promotion Council. The award was given for CUTE’s significant contribution to reducing the envi- ronmental impact of bank operations by realizing paperless processing using IT, as well as for being a good example of how companies in different industries can collaborate to help preserve the environment. This is the first time the award has been received by a bank. SMFG 2010 57 Environmental Initiatives by Group Companies Company Customers SMFG Corporate Program/Product SAFE environmental magazine SMFG Environmental Business Forum SMBC*1 SMBC-ECO Loan SMBC JRI*2 SMBC Environmental Assessment Loan/ Private Placement Bond Eco-Products International Fair Ministry of Environment’s interest-free financing program Global ECOBIZ Assist Assistance in using the domestic carbon credit system Carbon-credit related business activities (matching, advisory, trust and consulting activities) Carbon credit trading Matching Business Strengthening alliances with international and financial institutions “Climate & Children Supporters” Individuals SMBC Nikko World Bank Green Fund DWS New Resource Technology Fund Environmental campaign using JGBs for individuals SMBC SMFL*3 Individuals Corporate Leading the Tokyo Metropolitan Government’s Eco-Finance Project Corporate eco japan cup SMFL Carbon-neutral leases Consulting business related to amended Act on the Rational Use of Energy Environmental advisory business Consulting for construction of Tianjin Eco-City, and attracting Japanese companies JRI JRI SMBC SMBCCN*4 JRIS*5 SMCC*6 Description Started in 1996, this bimonthly magazine contains interviews with top management of companies, analyses of business trends and other useful information for corporate environmental activities. SMBC and SMBC Consulting Co., Ltd. jointly hold multifunctional events at Eco-Products, one of Japan’s largest environmental exhibitions. This forum combines many types of events such as environmental seminar, business matching, etc. This loan offers reductions on loan interest rates of up to 0.25% for SMEs with environmental management systems certified by any of more than 20 companies and organizations, including local governments. Terms and conditions of this loan/bond depend on the results of an assessment of a company’s environmental friendliness using standards established by the JRI. Customers can choose the fund procurement method — loans or private placement bonds. Loans extended: ¥100 billion to 30 companies (as of March 31, 2010) At the fifth (March 2009) and sixth (March 2010) fair, SMFG president Teisuke Kitayama chaired the planning committees and oversaw the booths, international conferences and other activities. The Ministry of the Environment operates a special interest-free financing program to support the attainment of the objectives under the Kyoto Protocol. Companies receive loans from financial institutions with interest subsidized by the government to finance capital investment, on condition that they set CO2 emission reduction targets and achieve them within a specified period. As one of the financial institutions authorized to make loans under this program, SMBC provides support for companies tackling environmental issues. This program supports the globalization of Japanese companies with environmental technologies by offering preferential fees and interest rates on loans for international trade. It offers these to midsize and SME companies that develop and manufacture equipment related to water, waste materials, new energy, the atmosphere, energy conservation and other areas (soil pollution remediation, greening, recovery of natural areas, etc.). SMBC and Group companies are working on a program for assisting CO2 emission reduction activities by using the domestic carbon credit system that began in October 2008. SMBC serves customers with needs involving carbon credits by using overseas offices, trust functions and other resources to offer products and services such as introduction of sellers in developing countries, advisory service to support transactions, trust products, and financing. SMBC established a consulting company in Brazil to assist in development of Clean Development Mechanism (CDM) projects. In June 2009, SMBC became a carbon credit dealer, the first Japanese bank to purchase and sell carbon credits directly with customers. SMBC utilizes its network of overseas offices to introduce valuable partners in developing countries for corporate customers planning to set up or expand business operations overseas. In March 2010, with the aim of providing financing for renewable energy projects and developing its carbon credits trading and other businesses, SMBC signed a memorandum of understanding with International Finance Corporation (IFC) and Environmental Cooperation-Asia (ECO-Asia), a regional program of the United States Agency for International Development (USAID). SMBC has been forging business alliances with local financial institutions and economic organizations in Malaysia, the Philippines, Brazil and other countries as part of an effort to build a stronger global network. SMBC and UNICEF started this program to target both the causes and results of climate change. When participating companies buy carbon credits to fight global warming, monetary contributions to the program are also made to aid a developing country (Mozambique) that is suffering from the effects of global warming. SMBC and Nikko Cordial Securities started marketing “SMBC Nikko World Bank Green Fund,” launched by Nikko Asset Management Co., Ltd. in collaboration with the World Bank. The fund is the world’s first fund that invests in World Bank green bonds. To adapt to global shifts and growth in demand patterns, this fund invests mainly in stocks of companies worldwide with excellent growth prospects involving businesses associated with three themes of infrastructure, food and clean energy. SMBC has been conducting an environmental campaign for each issue of Japanese government bonds (JGBs) since June 2008. Since June 2010, when SMBC began handling a new series of three-year JGBs for individuals, SMBC has used part of its earnings from the sale of these bonds to purchase a 100kg carbon credit per customer, and transfers the credits gratis to the Japanese government, thereby helping to reduce Japan’s volume of greenhouse gas emissions. SMBC has been selected as a core financial institution in the Eco-Finance Project being implemented by the Tokyo Metropolitan Government over a 5-year period starting in fiscal 2009. In this project, the fund deposited by the Tokyo Metropolitan Government with SMBC is used to meet a wide range of needs, conditioned on satisfying certain environmental standards, from financing and leasing for corporate clients to mortgage loans, automobile loans, and fixed-term deposits for individuals. This is a contest for selecting companies that have practical environmental technologies and ideas. SMBC gives assistance to those venture companies jointly with Japanese universities and thereby provides support for their R&D activities. Started in August 2007, this is a new service that renders the greenhouse gases released by leased assets neutral through the allocation of carbon credits to these assets. The goal is to provide more support to companies that protect the environment through their own activities. SMFL is enhancing environmental advisory services for companies in response to the amended Act on the Rational Use of Energy. This includes comprehensive energy conservation proposals that utilize leases. This business is involved in many projects centered on waste treatment and energy. The objective is to combat global warming and support the growth of environmental companies by creating new businesses. Leveraging its environmental business expertise, JRI is creating a plan for the use of renewable energy at the Tianjin Eco-City, China’s first national project for an environmentally sustainable city. SMBC, SMBCCN and JRIS have signed a basic agreement with the Tianjin Eco-City Administrative Committee on initiatives to attract Japanese companies to the Tianjin Eco-City project. Individuals Web Registration Campaign SMCC is vigorously promoting the use of online account statements (the total bill amount is e-mailed and the details are posted on its website) as a means of conserving paper and helping cut CO2 emissions. *1 Sumitomo Mitsui Banking Corporation *2 The Japan Research Institute Limited *3 Sumitomo Mitsui Finance and Leasing Co., Ltd. *4 Sumitomo Mitsui Banking Corporation (China) Limited *5 The Japan Research Institute (Shanghai) Consulting Co., Ltd. *6 Sumitomo Mitsui Card Company, Limited 58 SMFG 2010 SMFG Environmental Business Forum at Eco-Products 2009 Advisory services for the Tianjin Eco-City Project The Eco-Products exhibition, held each December, is one of Japan’s largest environ- mental exhibitions. Following on from last year’s event, SMFG once again held the SMFG Environmental Business Forum, comprising different types of environmental business events. Targeting many different types of stakeholder, such as those seeking to newly enter the environmental business field, those looking to expand their marketing channels, and those examining their options regarding information gathering, SMFG conducted business matching, set up booths with catalogs, and held lectures, semi- nars, and other programs. By these means, SMFG provided forums for representatives of companies in the environmental field to meet and exchange information, thereby giving rise to new business opportunities. Over the three-day duration of the exhibition, we held 17 seminars on various topics, as well as panel discussions. About 500 cases of business matching were arranged, and 41 companies had booths showcasing their products and services. In all, the SMFG Environmental Business Forum hosted a large number of business negotiations on new environmental technologies, products, and services. The Tianjin Eco-City project is a large-scale eco-friendly urban development project being undertaken in China at the national government level, in line with the country’s policy on the environment and energy. The development of the Eco-City is guided by 22 quantitative key performance indicators which are set at high levels, such as a renewable energy utilization rate of 20% or higher and a green building* rate of 100%, in order to harmonize human activities with the natural environment, conserve natural resources, and efficiently recycle resources. The Japan Research Institute (JRI) has drawn up the plan for achieving the renewable energy utilization rate of 20% or higher, including the technologies and their implementation methodology. SMBC, meanwhile, has signed a business alliance agreement with Tianjin Eco-City Administrative Committee, together with Sumitomo Mitsui Banking Corporation (China) Limited, JRI, and the Japan Research Institute (Shanghai) Consulting Co., Ltd., to attract Japanese companies to the Tianjin Eco-City project. Moving forward, SMBC will further reinforce the services to Japanese companies setting up operations in the area by enhancing the collaboration with both Tianjin City and the Tianjin Eco-City project. JRI will actively promote initiatives for launching environment-/energy-related projects not only in the Tianjin Eco-City, but in many other parts of China, too. Hundreds of companies found prospec- tive business partners at the matching booth. SMFG Booth Artist’s rendition of Tianjin Eco-City when completed * “Green building” here refers to minimizing the building’s impact on the environment, and to use “people-friendly” methods of construction and urban planning. SMBC Begins Handling World Bank Green Fund Eco-Products International Fair 2010 On February 1, 2010, SMBC and Nikko Cordial Securities commenced handling of the SMBC Nikko World Bank Green Fund, an investment trust launched by Nikko Asset Management Co., Ltd. This fund is the world’s first fund developed in cooperation with the World Bank that invests in World Bank green bonds. The World Bank green bonds support World Bank-funded projects in developing countries to mitigate global warming. A portion of the profits from this green fund will be donated to UNICEF and the Japanese Red Cross. This international fair is held every year to promote the growth of environmental businesses in the Asia-Pacific region and increase their global competitiveness by making their supply chains more eco-friendly. SMBC was a member of the Preparatory Committee in 2009 and 2010. The sixth Eco-Products International Fair, held in March 2010 in Jakarta, Indonesia, was the largest ever with 164 Asian companies and organizations participating, and more than 90,000 visitors during the 4-day event. At the international conference held parallel to the fair, lectures were given and panel discussions by world leaders and specialists on environmental issues from many countries were held. SMBC and JRI participated in a session on “Eco Business and Climate Change,” and representatives of the two companies made presentations on the outlook for and initiatives on carbon credits business in Asia. Total asset value: ¥16,784 million (as of May 31, 2010) Panel discussion at the international conference President Teisuke Kitayama of SMFG explains the carbon credits business to Muhaimin Iskandar, Minister of Manpower and Transmigration of Indonesia. SMFG 2010 59 Social Contribution Activities Fundamental approach to social contribution activities SMFG and its Group companies, in consideration of 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 society 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) the environment; and 4) culture, the arts and education. Activities Contributing to Social Welfare (cid:129) Sign-Language Courses To enhance the ability of our employees to communicate with and offer high-level services to hearing-impaired customers, SMBC holds sign-language courses and seminars for inter- ested employees. In fiscal 2009, we held one-day introductory stamps to volunteer organizations to help them cover their post- age costs. In addition, SMBC collects unused prepaid telephone cards, Sumitomo Mitsui Finance and Leasing collects PET bottle caps, SMBC Friend Securities collects PET bottle caps and used postage stamps, and Sumitomo Mitsui Card collects used post- age stamps and used prepaid cards from employees, donating courses that were also attended by employees of Sumitomo them to volunteer organizations. Mitsui Card, the Japan Research Institute, and SMBC Friend Securities. Also in fiscal 2009, SMBC held training sessions for employees to improve their communication skills, which included using basic sign language, and learn about consideration for the needs of both hearing-impaired customers and others. These courses were also attended by employees of other Group companies and the Nikko Cordial Securities Group. (cid:129) Volunteer Activities, and Blood Donation Drives In fiscal 2009, SMBC held courses on the environment, focus- ing on the issue of biodiversity, which were attended by SMBC employees and family members. SMBC also provided employees with information on various volunteer activities and encouraged them to participate. Blood donation drives were also held at SMBC and Sumitomo Mitsui Card. (cid:129) Collection and Donation of Voided Postcards, Unused Prepaid Telephone Cards, and Used Postage Stamps SMFG collects voided postcards from Group employees, exchanges them for new postage stamps, and donates the 60 SMFG 2010 (cid:129) Installation of Charity Vending Machines; Sale of Products Made by Social Welfare Organizations SMBC has installed vending machines at its head office under a program in which contributions are made to welfare organizations with every purchase of a soft drink from these machines. SMBC also holds regular events where employees can buy products made by NPOs employing persons with disabilities and NPOs engaged in international cooperation initiatives. (cid:129) Donations to Organizations Assisting Senior Citizens SMBC Friend Securities has been donating part of the income from a fund that invests in companies contributing to the bet- terment of the aging population to organizations that assist and provide nursing care for the elderly. Topics l SMBC Receives Commendation from Tokyo Metropolitan Governor for Contributions to Metropolitan Social Welfare Initiative In January 2010 SMBC received a commendation from the Governor of Tokyo for contributions to an initiative to make Tokyo into a city with a high level of social welfare services. This was in recognition of SMBC’s various measures to promote the use of universal design and provide universal service throughout Japan. Contribution Activities for Local and Overseas Communities (cid:129)Volunteer Fund SMBC has a system in which employees who volunteer have ¥100 deducted from their salaries each month to fund donations to organizations that perform volunteer work. As of July 2010, more than 12,000 employees were participating in this program. The following are some of the 27 activities funded by the SMBC Volunteer Fund in fiscal 2009. Overseas (cid:129) Funding construction of an orphanage in Cambodia (cid:129) School library opened in Laos (cid:129) Operation of a clinic for refugees repatriated to Pakistan (cid:129) Support for regional activities in Nepal to enable children to attend school (cid:129) Livelihood support for the most disadvantaged section of the population in Myanmar, including the elderly and persons 2009, and have contributed to reforestation projects in Hyogo Prefecture, educational activities for the prevention of cancer, and projects to help children in developing countries. (cid:129)Opening of Accounts for Donations to Disaster Victims When major natural disasters occur, SMBC opens special accounts to collect donations for relief efforts without the usual fund transfer charges. SMBC also solicits donations for such causes from its own employees and those of other Group companies including Nikko Cordial Securities. In fiscal 2009, accounts were established for relief efforts for the victims of the July torrential rains in the Chugoku and Northern Kyushu regions and Typhoon No. 9 in August, both in Japan, as well as Typhoon Ketsana in the Philippines, the 2009 Samoa earthquake, the 2009 Sumatra earthquake, the 2010 Chile earthquake, and the 2010 Haiti earthquake. Following the Haiti earthquake in January, Sumitomo Mitsui Card collected donations made by customers with disabilities using its credit cards. (cid:129) Clean water project for schools in Southern Sudan (cid:129) Measures to raise income levels in Bangladesh, including microfinancing initiatives, and other support efforts (cid:129) School meals program for elementary schools in Burkina Faso (cid:129) In Indonesia, scholarships for middle school and high school students, a health program targeting infants, and others Japan (cid:129) For terminally ill young children, SMBC funds trips for them and their families, to make their wish come true. (cid:129) Offering opportunities for school students with hearing impair- ments to meet and interact with members of a drama troupe (cid:129) Funding for raising and training puppies to become assis- tance dogs, including feeding, veterinary medical care and obedience classes In addition to the above, the SMBC Volunteer Fund also donated money to help the victims of such overseas natural disasters as the September 2009 Sumatra earthquake, the Philippine Typhoon Ketsana, the 2009 Samoa earthquake, and the 2010 Haiti earthquake, as well as natural disasters in Japan including the catastrophic heavy rains in the Chugoku and Northern Kyushu regions in July 2009, and Typhoon No. 9 in August. At Group member SAKURA KCS Corp., as of June 2010, (cid:129)Activities of YUI, SMBC’s Volunteer Organization SMBC also provides active support for YUI, an in-house volunteer organization that provides opportunities for SMBC employees to plan and carry out volunteer activities. YUI activities conducted on a regular basis include social events at schools for the hearing-impaired, holding charity bazaars for items collected from employees, and visits to facilities for the elderly. In addition to the continued activities mentioned above, volunteers in Tokyo and Osaka conducted tree-planting activities on the slopes of Mount Fuji to mark the 10th anniversary of the establishment of YUI. (cid:129) Contributing to Local Communities SMBC has been promoting and carrying out activities planned by its branches and other offices in Japan to contribute to local communities, including branch tours, cleaning up the local envi- ronment, such as parks and other areas in the vicinity of SMBC branches, participation in local festivals and events, exhibitions of children’s art from around the world and concerts in the lob- approximately 900 employees (around 80% of the company’s bies of SMBC branches. total staff) have enrolled in their volunteer fund since fiscal Nikko Cordial Securities also takes part in these activities at all its branches nationwide. The company has organized tours of its branches, including hands-on work experience, as well as local cleanup activities. Nikko Cordial Securities employees clean up a sidewalk near a branch. SMFG 2010 61 (cid:129) Local Community Contribution by Overseas Offices SMBC overseas offices conducted the following activities in fiscal (cid:129) Participation in “TABLE FOR TWO” At SMBC’s head office, we operate a system through the non- 2009. profit organization TABLE FOR TWO International of providing (cid:129) Sumitomo Mitsui Banking Corporation (China) Limited donations to fund school meals in developing countries. The established a scholarship program for students of Suzhou price of a nutritiously balanced, low-calorie lunch plate offered University, Shanghai International Studies University, and at the head-office employee cafeteria includes a ¥20 donation, other universities. the price of one school meal. Vending machines have also been (cid:129) SMBC’s Hong Kong Branch gave donations in support of an installed selling health drinks whose price includes a donation to orchestra composed of young Asian musicians. TABLE FOR TWO International. (cid:129) SMBC’s Seoul Branch gave donations in support of a Japanese-language drama festival aimed at promoting understanding of Japanese culture. (cid:129) Social Contribution Activities of In-House Foundations Based in the United States, (cid:129) SMBC’s Bangkok Branch arranged lectures at a business SMBC Global Foundation school by an SMBC senior economist, and gave donations to has distributed scholarships support facilities assisting children suffering from poverty in to more than 5,000 university outlying districts of Bangkok. students in Asian countries (cid:129) SMBC’s Hanoi Branch gave donations to a Japanese ophthal- since its establishment in mologist who provides free treatment. 1994. (cid:129) Employees of Sumitomo Mitsui Banking Corporation Europe In the United States, it conducted volunteer activities in their time off. Also, the supports study trips to Japan money saved from switching to e-cards from traditional greet- organized by a high school in the Harlem area New York City. ing cards was donated to charity organizations. Established in 1990, the SMBC Foundation for International (cid:129) The European office of the Japan Research Institute made a Cooperation aims to assist in developing the human resources donation in support of a Japanese-language speech contest. necessary to achieve sustainable growth in developing econo- (cid:129) Volunteer employees of SMBC and the Japan Research mies as well as promote international exchange activities. Since Institute based in the United States partici- pate in school beauti- fication programs. The employees also give donations, which are matched by SMBC Global Foundation. (cid:129)Support for UNICEF SMBC is a member corporation of the steering committee of its inception, the foundation has provided financial support for 7-8 students from Asian countries each year, to enable them to attend universities in Japan. The foundation also offers subsi- dies to research institutes and researchers undertaking projects related to developing countries. Environmental Activities (cid:129) Participation in Environmental Preservation Initiatives SMFG holds an “SMFG Clean-up Day” in which Group employ- ees volunteer to pick up litter on beaches. In 2009, some 130 UNICEF Coin Aid and cooperates in the organization’s fund- employees participated in this activity at two sites in Kanagawa raising activities. To this end, SMBC places coin collection boxes and Hyogo prefectures. in its branches and offices in Japan and calls for donations from SMBC Friend Securities held its own beach cleanup events the general public. The coins collected are sorted by currency in Chiba and Hyogo prefectures. About 130 employees took part. before being delivered to UNICEF. In addition, employees of Sumitomo Mitsui Finance and Leasing SMBC also cooperates with UNICEF by implementing the and Japan Research Institute regularly participate in cleanup UNICEF Donation Account program. This program enables cus- activities near their offices. tomers to donate their interest earnings after tax to UNICEF and SMBC employees volunteered in the Sea Forest (tree- SMBC provides a matching donation. planting) project organized by the Tokyo Metropolitan Sumitomo Mitsui Card and VJA group companies collect Government, and also made donations to the project. donations to UNICEF, UNESCO, the World Wide Fund for Nature Japan, and the World Food Program from holders of their cards through the World Present point service. Sumitomo Mitsui Card also makes its own donations to UNICEF, matching those of the cardholders. In addition, Sumitomo Mitsui Card also issues cards that automatically make donations to specific charities, such as the UNICEF VISA Card and the Red Feather VISA Card (offered in cooperation with the Central Community Chest of Japan), and also makes its own donations to the working funds of all these organizations from its card business revenues. 62 SMFG 2010 (cid:129) SMBC Environmental Program NPO C.C.C Furano Field SMBC also provides support to an environmental project implemented by screenwriter Soh Kuramoto in Furano, Hokkaido. SMBC is providing support for reafforestation of a golf course belonging to a country club that was shut down in Furano. C.C.C Furano Field holds educational courses on environment, in particular exploring nature fully using the five a charity bazaar is held featuring items for sale that have been handcrafted by SMBC employees. (cid:129)Children’s Illustration Contest SMBC held its first illustration contest for elementary school children in Japan in fiscal 2007. In fiscal 2009, the contest saw a large number of entries from children featuring unique ideas on the theme of “Our Greener Future.” Winners were presented with original bank passbooks featuring their own entries. In addition, the winning works were displayed at SMBC branches throughout Japan for the enjoyment of our senses. Employees and their families are invited to tour the proj- customers. ect site to learn about and experience nature at first hand. (cid:129) Biodiversity Courses Held In fiscal 2009, SMBC held courses in Tokyo, Osaka and Nagoya that enabled employees and family members to learn about bio- diversity and become more closely involved in the tree-planting (cid:129)Support for Cultural and Artistic Ventures In support of the classical performing arts of Japan, Sumitomo Mitsui Card donated a drop curtain to the National Theatre for the National Engei Hall. The company also helps foster the next gen- eration of Kabuki artists through sponsorship of performances by movement by personally making “acorn cubes” (cubes of children. SMBC Friend Securities provides support for cultural and artistic activities through sponsorship of art exhibitions such as the works of Gyoshu Hayami (a painter of the traditional Nihonga style) at the Yamatane Museum of Art. (cid:129)Financial and Economic Education SMBC welcomes school field trips to bank branches and other locations. Other financial and economic education activities include a publication called What Does Bank Do?, a financial education game on the SMBC website, support for Kidzania (job- experience theme park for children), internship programs, and many other programs. Sumitomo Mitsui Card, Japan Research Institute and Nikko Cordial Securities also provide instructors for classes at universities. Nikko Cordial Securities also organizes tours and classes for students and members of the general public to foster a deeper understanding of the work of securities companies and the securities investment business. (cid:129)Student Internship Program The Japan Research Institute welcomes student interns every year to learn about career opportunities. The interns deepen their understanding of the work performed by JRI by studying at offices where next-generation business ventures are being created in the fields of the environment and energy. SMBC Friend Securities also offers internships every year. In fiscal 2009, 22 interns studied financial products and the securities business. earth and compost planted with an oak seedling). To teach the courses, staff were invited from the Gobaimidori division of Annex Co., Ltd., which was the recipi- ent of the SMBC Prize in the ecological contest eco japan cup 2007 (an open competition for environmental business ventures), of which SMBC was one of the sponsors. (cid:129) Support for EARTH PHOTO CONTEST Sumitomo Mitsui Finance and Leasing supports a photography contest aimed at communicating the importance of solving envi- ronmental problems and spurring people to action. The company presents the Sumitomo Mitsui Finance and Leasing Prize for outstanding photographic entries. Contributing to Cultural, Artistic, and Education Activities (cid:129)Charity Concert Held SMBC has been arranging a charity concert, “A Toy Box of Favorite Works,” every year since fiscal 2006, to support children worldwide who have suffered from wars and natural disasters. SMBC’s employee music societies, choir, chamber ensemble and wind ensemble, perform a range of pieces from classical favorites to Japanese songs, including anime songs, that appeal to everyone from children to adults. Donations are collected from the audience at the concert, and artwork submitted by children around the world is displayed in the concert hall lobby. In addition, SMFG 2010 63 Human Resources SMFG and the Group companies strive to create a workplace (management-track) staff up to their fifth year in the company. for their human resources where each and every employee can SMFL has created “Young Employees’ Growth Plan & Guide,” take pride in and be highly motivated about his or her work. In based on the SMFL Standards and has also opened an in-house the following pages, we would like to introduce some of initiatives business school that will be used to supplement on-the-job train- in the human resources area taken by SMBC, as well as by other ing from the current fiscal year onward. Group companies including Sumitomo Mitsui Card, Sumitomo The credo of Japan Research Institute (JRI) on human Mitsui Finance and Leasing, the Japan Research Institute, SMBC resources is that its staff is the source of added value in its Friend Securities, and Nikko Cordial Securities. solutions and proposals. In line with this, JRI has set up the Five Goals of SMBC’s Human Resource Management Staff Development Department within the Computer System Division, and the Human Resources Incubation Center within the Comprehensive Research Division for well-planned development 1. Maintain and strengthen sound business management to of human resources. enable SMBC to compete in global markets To improve young employees’ knowledge and raise their 2. Develop staff with specialized professional skills who can skills so as to enable the company to cope effectively with the provide customers with higher-value-added products and diversification and increasing sophistication of the securities busi- services ness, SMBC Friend Securities has started a course of classes for 3. Motivate employees even more strongly by respecting acquisition of in-house skill accreditation. It has also introduced their individuality based on understanding of the inherent a tutor system to raise the effectiveness of on-the-job training for value of diversity and encouraging them to seek personal new employees. fulfillment As a full-line securities company which needs to nurture a 4. Foster a corporate culture that encourages a forward- wide variety of financial professionals, Nikko Cordial Securities looking and creative attitude and places value on mutual is working to provide enhanced training to impart the necessary collaboration knowledge and skills in each specialist area. It has designated 5. Be mindful of the social responsibilities of the Group, the first three years after entering the company as the crucial and nurture a corporate culture that will contribute to the training period for young staff members, and is putting its full healthy development of society Training Staff with Specialized Professional Skills To provide a higher level of motivation for growth and develop- corporate resources into cre- ating an effective employee development program. In these ways, all Group companies are taking mea- ment among younger personnel, SMBC provides basic practical sures to reinforce their human training programs in consumer banking, corporate banking, and resources development systems. operations under separate programs known as the Retail Banking College, Corporate Banking College, and Banking Operations College. Employees acquire the necessary business knowledge and skills through a combina- tion of on-the-job training and classroom courses. SMBC is currently reinforcing its training system by assigning mentors to new recruits at the workplace and placing regional and head-office men- tors at the Training Institute. Corporate Banking College Following the amendment of the Money Lending Business Law, Sumitomo Mitsui Card has been putting increased effort into the development of staff with professional expertise in the credit Staff training at Nikko Cordial Securities Creating a Corporate Culture that Derives Strength from Diversity (cid:129)Human Resources Diversity The Group is implementing initiatives to create diversity (e.g. gender, nationality) in the workplace. At SMBC, 40% of the new university graduates hired for fiscal 2010 for sogoshoku and con- sumer services positions were women, and the number of women holding managerial positions has been increasing. In fiscal 2008, the Diversity and Inclusion Department was established within the Human Resources Department and other initiatives were launched for creating a corporate culture that derives strength from diversity. (cid:129)Revision of Personnel System To enable motivated employees to take on the challenge of business. Measures taken include active support for employees performing more difficult work in a higher-level post, SMBC has to become registered money lending officers, and regularly hold- introduced a new workplace hierarchy system in which job rank- ing in-house workshops on products and other topics. ings are more finely subdivided. This should make it easier for Sumitomo Mitsui Finance and Leasing (SMFL) has estab- talented individuals to be quickly promoted to mid-management lished “SMFL Standards,” which sets forth a human resources levels. We are also aiming to create a more seamless organiza- development plan and methods for realizing its human resources tional system in which an employee’s performance is evaluated goal for each year. This is targeted principally at sogoshoku not simply in terms of a single year’s achievements on the job, 64 SMFG 2010 but also from the perspective of contribution to the company as There are also annual Children’s Visitation Day and Family a whole. (cid:129)Creation of New Job Titles SMBC has launched a new title, “Senior,” for ippanshoku (general Visitation Day to give employees’ family members a better under- standing of employees’ work at SMBC, Sumitomo Mitsui Card, SMFL, JRI, and SMBC Friend Securities. JRI also holds “Mama & work) employees on the Business Career Path working in front- Papa Lunches” as forums for information exchange between office positions at the Middle Market Banking Unit. Sumitomo employees who are raising children while working. SMBC has Mitsui Card has likewise instituted a new ippanshoku employee instituted a “Go Home Early to the Family Day,” while SMFL is position using the term “Leader.” In this way, we are expanding pursuing a campaign to encourage employees to reduce the the playing field for ippanshoku staff so that they can be pro- amount of overtime work. Nikko Cordial Securities has introduced moted to managerial positions. (cid:129)Developing Staff Needed for Global Operations As a result of the growth of SMBC’s operations on the global an online support system for employees returning to work after parental leave. SMBC, Sumitomo Mitsui Card, and JRI have all received the Kurumin certification from the Japanese Ministry stage, proficiency in foreign languages is becoming increasingly of Health, Labour and Welfare in recognition of their activities in vital. To answer this need, SMBC is expanding its programs for support of child rearing. employees to study at language schools, and is assigning more All Group companies are young employees to overseas offices. doing their utmost to create SMBC is strongly committed to training national staff at its systems that ensure a good overseas operations. The training facility established in Singapore work-life balance, as well as by the Asia Pacific Training Department covers a broad range workplaces where employees of subjects for employees in this region. Sessions are focused can fully demonstrate their primarily on business training and the development of capabilities abilities. We plan to pursue and skills. Furthermore, SMBC is taking steps to develop human such measures still further in Children’s Visitation Program resources on a global scale by providing education in the his- the future. tory of the bank and its management philosophy to newly-hired national staff during their training courses. (cid:129)Employing Persons with Disabilities SMBC has established a special company called SMBC Green Heightening Awareness of Individual Rights At SMBC, we have included in our principles of action the con- cepts that “we will respect the individual human dignity of our Service Co., Ltd. that provides employment opportunities for customers and employees” and “we will not permit discrimina- people with physical disabilities. In December 2008, the company tion of any kind.” We are implementing the following initiatives opened the Kobe Branch, and in February 2009 the Unagidani to heighten the awareness of all employees regarding individual Office in Osaka for the purpose of creating jobs not only for rights. physically but also for mentally impaired persons. In addition, to (cid:129) Conducting training meetings for manager-level staff (once a upgrade their skills, SMBC encourages its employees to partici- year), and personnel newly appointed to management positions pate actively in skill competitions for the disabled. Over the years, and staff who have recently joined the bank a number of its employees have participated in the National Skill (cid:129) Holding study meetings to discuss individual rights issues, with Competition for the Disabled (known as the “Abilympics”), three manager-level personnel leading these sessions (twice a year) of whom were winners in the fiscal 2008 and 2009 competition. (cid:129) Soliciting slogans promoting individual rights from management As of March 2010, disabled people accounted for 1.90% of our and staff (once a year) employees, above the legally mandatory level of 1.8%. (cid:129)Providing Support for a Good Work-Life Balance The Group has an employee support program that provides a range of assistance for achieving a proper balance between work and home. In fiscal 2008, Sumitomo Mitsui Card, SMFL, SMBC Friend Securities, and JRI all drew up their own Work-Life Balance Guidebook, based on actual experiences at SMBC. All Group companies, including Nikko Cordial Securities, already operate systems for parental leave, leave for taking care of sick children, shorter working hours, restricted overtime work, and exemption from late-night work. All these systems provide employee benefits exceeding those mandated by law. In addition, SMBC, Sumitomo Mitsui Card, and JRI provide child-care subsidies, while SMBC, Sumitomo Mitsui Card, and SMFL operate a system for the rehir- ing of former employees. These systems all help realize a good work-life balance for the Group’s employees. l SMBC Named as One of the Best 25 Companies in Japan in the “Great Place to Work” Rankings In March 2010, SMBC was selected for the third year running as one of the best companies in Japan as a place to work in the survey conducted by Great Place to Work® Institute Japan. * Great Place to Work® Institute, Inc., a U.S. company, is a survey organization that supplies data for the annual list of the “100 Best Places to Work” published by Fortune magazine. The survey has two major components: a survey of the internal systems and corporate culture of respondent companies, and a questionnaire survey of the employ- ees of these companies. The survey of employees receives a weighting of two-thirds in determining the final results. SMFG 2010 65 Staff Profile (cid:2) SMBC March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2008 2009 2010 20,273 13,457 66.38% 6,816 33.62% 23,543 13,669 58.06% 9,874 41.94% 25,122 13,793 54.90% 11,329 45.10% 38 yrs 7 mths 36 yrs 9 mths 36 yrs 2 mths 40 yrs 10 mths 40 yrs 5 mths 40 yrs 2 mths 34 yrs 2 mths 31 yrs 8 mths 31 yrs 3 mths Average years of service 15 yrs 11 mths 13 yrs 10 mths 13 yrs 3 mths Male Female Ratio of employees with disabilities (% of total)** 17 yrs 5 mths 16 yrs 11 mths 16 yrs 8 mths 12 yrs 11 mths 9 yrs 6 mths 9 yrs 0 mths 2.05% 1.95% 1.90% * The number of full-time employees, including employees seconded to other companies and organizations. The following have all been excluded from this total: executive officers, employees on short-term contracts, part-time employ- ees, employees of temporary employment agencies, and national staff at over- seas branches. ** As of March 1 of the respective years April 1 Number of new hires Number of newly employed female graduates*** Ratio of newly employed females to total new employees 2008 1,254 518 2009 2010 962 388 569 204 41.3% 40.3% 35.9% *** Includes sogoshoku staff and consumer service staff. Business Career Path employees are excluded. Fiscal 2007 2008 2009 Number of women in managerial positions**** Number of employees taking leave for child-rearing Men taking such leave Number of career hires **** As of the end of the fiscal year (cid:2) Sumitomo Mitsui Card 354 163 22 500 456 222 27 136 584 331 29 11 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2008 2009 2010 1,989 1,075 54.05% 914 45.95% 2,156 1,112 51.58% 1,044 48.42% 2,247 1,133 50.42% 1,114 49.58% 36 yrs 4 mths 36 yrs 2 mths 36 yrs 4 mths 39 yrs 8 mths 39 yrs 8 mths 39 yrs 10 mths 32 yrs 2 mths 32 yrs 6 mths 32 yrs 10 mths Average years of service 10 yrs 3 mths 10 yrs 3 mths 10 yrs 7 mths Male Female 10 yrs 9 mths 11 yrs 2 mths 11 yrs 6 mths 9 yrs 6 mths 9 yrs 4 mths 9 yrs 7 mths * The number of full-time employees, including employees seconded to other companies and organizations. The following have all been excluded from this total: executive officers, employees on short-term contracts, part-time employ- ees, employees of temporary employment agencies, and national staff at over- seas branches. 66 SMFG 2010 April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees ** Includes contract employees 2008 2009 2010 114 79 98 66 84 46 69.3% 67.3% 54.8% (cid:2) Sumitomo Mitsui Finance and Leasing 2009 2008 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 1,575 1,022 64.89% 553 35.11% 1,640 1,023 62.38% 617 37.62% 2010 1,666 1,035 62.12% 631 37.88% 37 yrs 2 mths 37 yrs 1 mths 37 yrs 3 mths 40 yrs 2 mths 40 yrs 2 mths 40 yrs 3 mths 31 yrs 9 mths 32 yrs 0 mths 32 yrs 4 mths Average years of service 12 yrs 1 mths 12 yrs 1 mths 12 yrs 5 mths Male Female 14 yrs 6 mths 14 yrs 10 mths 15 yrs 2 mths 7 yrs 8 mths 7 yrs 6 mths 8 yrs 0 mths * The number of full-time employees, including employees seconded to other companies and organizations. The following have all been excluded from this total: employees seconded from other companies and organizations, executive officers, employees on short-term contracts, part-time employees, employees of temporary employment agencies, and full-time employees of affiliates (including overseas subsidiaries). April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2008 2009 2010 48 5 40 2 28 1 10.4% 5.0% 3.6% (cid:2) Japan Research Institute 2008 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2,060 1,618 78.54% 442 21.46% 2,215 1,732 78.19% 483 21.81% 2,322 1,792 77.17% 530 22.83% 39 yrs 1 mths 38 yrs 11 mths 39 yrs 0 mths 40 yrs 0 mths 39 yrs 8 mths 39 yrs 11 mths 36 yrs 0 mths 35 yrs 11 mths 35 yrs 9 mths Average years of service 9 yrs 8 mths 9 yrs 7 mths 9 yrs 11 mths Male Female 10 yrs 0 mths 9 yrs 11 mths 10 yrs 3 mths 8 yrs 8 mths 8 yrs 7 mths 8 yrs 8 mths * The number of full-time employees, including employees seconded to other companies and organizations. The following have all been excluded from this total: executive officers, employees on short-term contracts, part-time employ- ees, employees of temporary employment agencies, and national staff at over- seas branches. April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees 2008 2009 2010 139 39 147 46 50 14 28.1% 31.3% 28.0% ** Includes only sogoshoku staff. Ippanshoku staff are excluded. (cid:2) SMBC Friend Securities (cid:2) Nikko Cordial Securities March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2008 2009 2010 1,911 1,354 70.85% 557 29.15% 2,011 1,434 71.31% 577 28.69% 2,072 1,462 70.56% 610 29.44% 36 yrs 9 mths 36 yrs 9 mths 36 yrs 11 mths 39 yrs 3 mths 39 yrs 1 mths 39 yrs 4 mths 30 yrs 9 mths 31 yrs 1 mths 31 yrs 4 mths March* Number of employees** Male Percentage of total Female Percentage of total Average age Male Female 2008 2009 2010 7,137 4,184 58.62% 2,953 41.38% 6,004 3,578 59.59% 2,426 40.41% 6,584 4,057 61.62% 2,527 38.38% 37 yrs 8 mths 37 yrs 2 mths 38 yrs 1 mths 38 yrs 11 mths 38 yrs 11 mths 39 yrs 6 mths 36 yrs 0 mths 34 yrs 7 mths 35 yrs 9 mths Average years of service 13 yrs 3 mths 13 yrs 2 mths 13 yrs 3 mths Average years of service 11 yrs 7 mths 12 yrs 0 mths 12 yrs 1 mths Male Female 15 yrs 4 mths 15 yrs 1 mths 15 yrs 4 mths 8 yrs 1 mths 8 yrs 3 mths 8 yrs 5 mths Male Female 12 yrs 6 mths 13 yrs 0 mths 12 yrs 9 mths 10 yrs 4 mths 10 yrs 7 mths 11 yrs 1 mths * The number of full-time employees, including employees seconded to other companies and organizations. The following have all been excluded from this total: employees on short-term contracts, part-time employees, employees of temporary employment agencies, and national staff at overseas branches. April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees 2008 2009 2010 280 132 232 117 148 68 47.1% 50.4% 45.9% ** Both non-area specified and area specified staff As of March 1 of the respective years * ** The number of full-time employees, including employees seconded to other companies and organizations. The following have all been excluded from this total: executive officers, employees on short-term contracts, part-time employ- ees, employees of temporary employment agencies, and national staff at over- seas branches. April 1 Number of new hires*** Number of newly employed female graduates Ratio of newly employed females to total new employees *** Professional staff (Classes I-II) and FA 2008 2009 2010 408 136 182 53 159 54 33.3% 29.1% 34.0% (cid:129) The combined employment ratio for persons with disabilities for the above six companies was 1.88% as of March 2010. Principal Work-Life Balance Systems (Employee Support Programs) SMBC Sumitomo Mitsui Card Sumitomo Mitsui Finance and Leasing SMBC Friend Securities Japan Research Institute Nikko Cordial Securities Parental leave 18 months or maximum of 2 years in case of inability to place in daycare center 18 months or maximum of 2 years in case of inability to place in daycare center 1 year or maximum of 18 months in case of inability to place in daycare center 18 months or maximum of 2 years in case of inability to place in daycare center 18 months or maximum of 2 years in case of inability to place in daycare center Up to 3 years old Leave for taking care of sick children Shorter working hours Restrictions on overtime Exemption from late-night work Other principal systems Up to March 31 in the 6th grade of elementary school (10 days per annum for one child; 20 days for two or more children) Up to March 31 in the 6th grade of elementary school (5 days per annum for one child; 10 days for two or more children) Employees can choose shorter working hours for each day or fewer days worked per week, both applicable up to March 31 in the 6th grade of child’s elementary school. Employees can choose shorter working hours for each day or fewer days worked per week, both applicable up to March 31 in the 3rd grade of the child’s elementary school. No restrictions on children’s age or number of days leave Up to March 31 in the 3rd grade of elementary school (5 days per annum for one child; 10 days for two or more children) Up to March 31 in the 6th grade of elementary school (5 days per annum for one child; 10 days for two or more children) Up to entry into elementary school Employees can reduce daily working hours to a minimum of 5 hours 30 minutes up to March 31 in the 6th grade of the child’s elementary school. Employees can reduce daily working hours to between 6 hours and 6 hours 50 minutes up to March 31 in the 3rd grade of the child’s elementary school. Employees can choose to work 6 hours per day (9:30 to 16:30) up to March 31 in the 3rd grade of the child’s elemen- tary school (this system can be combined with flextime). Up to child’s entry into junior high school, employees can reduce working hours in incre- ments of 30 minutes for a maximum reduction of 2 hours 30 minutes per day. Up to March 31 in the 6th grade of elementary school Up to March 31 in the 3rd grade of elementary school Up to entry into elementary school Up to March 31 in the 3rd grade of elementary school Up to entry into elementary school Up to entry into junior high school Up to March 31 in the 6th grade of elementary school Up to March 31 in the 3rd grade of elementary school Up to entry into elementary school Up to March 31 in the 3rd grade of elementary school (cid:129) Work relocations (cid:129) System for rehiring former (cid:129) Leave to care for sick family members employees (cid:129) Shorter working hours to care members For employees who are preg- nant or have given birth within 1 year (cid:129) Child-care subsidies (cid:129) Leave to care for sick family Up to entry into junior high school (cid:129) Use of designated day-care center at discounted rates (cid:129) Leave to care for sick family (cid:129) Work relocations (cid:129) Child-care subsidies (cid:129) Leave to care for sick family (cid:129) Work relocations (cid:129) Child-care subsidies (cid:129) Leave to care for sick family members members (cid:129) Shorter working hours to care (cid:129) System for rehiring former for sick family members employees (cid:129) System for rehiring former employees for sick family members (cid:129) Shorter working hours to care members for sick family members (cid:129) Special days off to care for sick family members (cid:129) Staggered working hours (shift system) SMFG 2010 67 68 SMFG 2010 Financial Section and Corporate Data Financial Data SMFG Consolidated Balance Sheets ..................................... 70 Consolidated Statements of Operations ...................... 72 Consolidated Statements of Changes in Net Assets ............................................... 73 Corporate Data Sumitomo Mitsui Financial Group, Inc. Board of Directors, Corporate Auditors, and Executive Officers .......................................... 205 SMFG Organization ................................................ 205 Consolidated Statements of Cash Flows ..................... 75 Sumitomo Mitsui Banking Corporation Notes to Consolidated Financial Statements ............... 77 Independent Auditors’ Report ...................................... 132 Board of Directors, Corporate Auditors, and Executive Officers .......................................... 206 SMBC Organization ................................................ 208 Principal Subsidiaries and Affiliates Principal Domestic Subsidiaries .............................. 210 Principal Overseas Subsidiaries ............................. 211 Principal Affiliates .................................................... 212 International Directory ................................................. 213 SMBC Supplemental Information ............................................ 133 SMFG Income Analysis (Consolidated) .................................. 138 Assets and Liabilities (Consolidated) ........................... 141 Capital (Nonconsolidated) ........................................... 144 SMBC Income Analysis (Consolidated) .................................. 147 Assets and Liabilities (Consolidated) ........................... 150 Income Analysis (Nonconsolidated) ............................ 152 Deposits (Nonconsolidated) ........................................ 156 Loans (Nonconsolidated) ............................................. 158 Securities (Nonconsolidated) ....................................... 163 Ratios (Nonconsolidated) ............................................ 165 Capital (Nonconsolidated) ........................................... 167 Others (Nonconsolidated) ............................................ 168 Trust Assets and Liabilities (Nonconsolidated) ............ 170 Capital Ratio Information SMFG Capital Ratio Information (Consolidated) ..................... 171 SMBC Capital Ratio Information ............................................. 203 SMFG 2010 69 SMFG Consolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. and Subsidiaries March 31 Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 Assets Cash and due from banks (Notes 9 and 28) ......................................................... Deposits with banks (Notes 9 and 28).................................................................. Call loans and bills bought (Notes 9 and 28) ........................................................ Receivables under resale agreements (Note 28) .................................................. Receivables under securities borrowing transactions (Note 28) .......................... Monetary claims bought (Notes 9 and 28) ........................................................... Trading assets (Notes 3, 9 and 28) ....................................................................... Money held in trust (Note 28) ............................................................................... Securities (Notes 4, 9 and 28) .............................................................................. Loans and bills discounted (Notes 5, 9 and 28) ................................................... Foreign exchanges (Note 28) ............................................................................... Lease receivables and investment assets (Notes 9, 27 and 28) .......................... Other assets (Notes 6, 9 and 28) .......................................................................... Tangible fixed assets (Notes 7, 9 and 15) ............................................................. Intangible fixed assets (Note 8) ............................................................................ Deferred tax assets (Note 23) ............................................................................... Customers’ liabilities for acceptances and guarantees ....................................... Reserve for possible loan losses (Note 28) .......................................................... Total assets .......................................................................................................... ¥ 3,371,193 2,468,478 1,121,145 25,226 5,440,622 1,006,738 6,708,688 18,734 28,623,968 62,701,033 1,107,289 1,839,662 3,610,046 1,081,125 626,248 728,586 3,749,056 (1,068,329) ¥123,159,513 ¥ 3,800,890 1,440,804 633,655 10,487 1,820,228 1,024,050 4,924,961 8,985 28,698,164 65,135,319 885,082 1,968,347 4,257,251 1,008,801 361,884 857,658 3,878,504 (1,077,852) ¥119,637,224 $ 36,230 26,528 12,049 271 58,470 10,819 72,098 201 307,619 673,842 11,900 19,771 38,797 11,619 6,730 7,830 40,291 (11,481) $1,323,584 70 SMFG 2010 (Continued) March 31 Consolidated Balance Sheets SMFG Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 Liabilities and net assets Liabilities Deposits (Notes 9, 10 and 28) .............................................................................. Call money and bills sold (Notes 9 and 28) .......................................................... Payables under repurchase agreements (Notes 9 and 28) .................................. Payables under securities lending transactions (Notes 9 and 28) ....................... Commercial paper (Note 28) ................................................................................ Trading liabilities (Notes 9, 11 and 28).................................................................. Borrowed money (Notes 9, 12 and 28)................................................................. Foreign exchanges (Note 28) ............................................................................... Short-term bonds (Notes 13 and 28).................................................................... Bonds (Notes 13 and 28) ...................................................................................... Due to trust account (Note 28) ............................................................................. Other liabilities (Notes 9, 14, 27 and 28) .............................................................. Reserve for employee bonuses ............................................................................ Reserve for executive bonuses ............................................................................ Reserve for employee retirement benefits (Note 26) ............................................ Reserve for executive retirement benefits ............................................................ Reserve for reimbursement of deposits ............................................................... Reserve under the special laws ........................................................................... Deferred tax liabilities (Note 23) ........................................................................... Deferred tax liabilities for land revaluation (Note 15) ............................................ Acceptances and guarantees (Note 9) ................................................................. Total liabilities ...................................................................................................... Net assets (Note 24) Capital stock (Note 16) ........................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Treasury stock ..................................................................................................... Total stockholders’ equity ................................................................................... Net unrealized gains (losses) on other securities (Notes 23 and 28) .................... Net deferred losses on hedges (Notes 23 and 30) ............................................... Land revaluation excess (Note 15) ....................................................................... Foreign currency translation adjustments ............................................................ Total valuation and translation adjustments ...................................................... Stock acquisition rights (Note 31) ........................................................................ Minority interests ................................................................................................. Total net assets .................................................................................................... Total liabilities and net assets ............................................................................. See accompanying notes to consolidated financial statements. ¥ 85,644,215 2,119,557 1,120,860 4,315,774 310,787 5,066,727 5,470,578 192,299 1,212,178 3,422,672 159,554 3,193,146 43,443 2,333 41,691 8,216 11,734 393 26,520 46,966 3,749,056 116,158,708 2,337,895 978,897 1,451,945 (124,061) 4,644,677 412,708 (39,367) 34,955 (101,650) 306,646 81 2,049,400 7,000,805 ¥123,159,513 ¥ 83,030,782 2,499,113 778,993 7,589,283 — 3,597,658 4,644,699 281,145 1,019,342 3,683,483 60,918 3,803,046 27,659 513 35,643 7,965 11,767 432 27,287 47,217 3,878,504 115,025,460 1,420,877 57,245 1,245,085 (124,024) 2,599,183 (14,649) (20,835) 35,159 (129,068) (129,394) 66 2,141,908 4,611,764 ¥119,637,224 $ 920,411 22,779 12,046 46,381 3,340 54,452 58,792 2,066 13,027 36,783 1,715 34,316 467 25 448 88 126 4 285 505 40,291 1,248,347 25,125 10,520 15,604 (1,333) 49,916 4,435 (423) 375 (1,092) 3,295 1 22,025 75,237 $1,323,584 SMFG 2010 71 Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 $18,225 13,842 2,592 10 58 159 801 763 19 7,838 2,086 4,869 1,189 34,226 3,384 1,935 475 15 66 791 102 1,298 4,318 12,480 2,167 4,581 28,228 5,998 1,119 804 1,157 $ 2,918 SMFG Consolidated Statements of Operations 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 ....................................................................... Interest on lease transactions ........................................................................... Other interest income ....................................................................................... Trust fees .............................................................................................................. Fees and commissions (Note 17) ......................................................................... Trading income (Note 18) ..................................................................................... Other operating income (Note 19) ........................................................................ Other income (Note 21) ........................................................................................ 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 payments (Note 17) ........................................................ Other operating expenses (Note 20) .................................................................... General and administrative expenses .................................................................. Provision for reserve for possible loan losses ...................................................... Other expenses (Note 22) ..................................................................................... Total expenses ..................................................................................................... Income before income taxes and minority interests ......................................... Income taxes (Note 23): ¥1,695,805 1,287,955 241,216 902 5,413 14,757 74,542 71,018 1,778 729,364 194,087 453,012 110,638 3,184,688 314,893 180,021 44,174 1,390 6,165 73,652 9,489 120,748 401,773 1,161,302 201,620 426,252 2,626,590 558,097 ¥2,087,348 1,564,768 299,616 1,750 4,506 42,738 77,772 96,195 2,122 672,752 211,738 529,599 52,973 3,556,536 748,894 374,359 85,274 7,298 59,962 89,256 132,743 115,574 473,212 1,063,419 402,807 723,131 3,527,040 29,495 Current .............................................................................................................. Deferred ............................................................................................................ Minority interests in net income ........................................................................... Net income (loss) ................................................................................................. 104,110 74,759 107,668 ¥ 271,559 72,238 262,405 68,308 ¥ (373,456) See accompanying notes to consolidated financial statements. 72 SMFG 2010 Consolidated Statements of Changes in Net Assets Sumitomo Mitsui Financial Group, Inc. and Subsidiaries SMFG Year ended March 31 Stockholders’ equity Capital stock Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: ¥1,420,877 ¥1,420,877 $15,270 Issuance of new shares ................................................................................ Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 917,018 917,018 ¥2,337,895 — — ¥1,420,877 9,855 9,855 $25,125 Capital surplus Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 57,245 57,826 615 Issuance of new shares ................................................................................ Disposal of treasury stock ............................................................................ Decrease due to decrease in affiliates .......................................................... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 928,094 (108) (6,333) 921,652 ¥ 978,897 — (580) — (580) ¥ 57,245 Retained earnings Balance at the end of the previous fiscal year.................................................. Decrease in retained earnings at the beginning of the fiscal year due to accounting change of overseas subsidiaries ................................................. Changes in the fiscal year: Cash dividends ............................................................................................ Net income (loss) .......................................................................................... Increase due to increase in subsidiaries ....................................................... Increase due to decrease in subsidiaries ..................................................... Decrease due to increase in subsidiaries ..................................................... Decrease due to decrease in subsidiaries .................................................... Increase due to decrease in affiliates ........................................................... Reversal of land revaluation excess ............................................................. Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 1,245,085 1,740,610 — (3,132) (71,174) 271,559 8 3 (11) (1) 6,333 141 206,859 ¥1,451,945 (118,833) (373,456) 19 8 (14) (1) — (114) (492,392) ¥1,245,085 Treasury stock 9,974 (1) (68) 9,905 $10,520 13,381 — (765) 2,918 0 0 (0) (0) 68 2 2,223 $15,604 Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (124,024) (123,989) (1,333) Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (189) 152 (36) ¥ (124,061) (943) 907 (35) ¥ (124,024) Total stockholders’ equity Balance at the end of the previous fiscal year.................................................. Decrease in retained earnings at the beginning of the fiscal year due to accounting change of overseas subsidiaries ................................................. Changes in the fiscal year: Issuance of new shares ................................................................................ Cash dividends ............................................................................................. Net income (loss) .......................................................................................... Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Increase due to increase in subsidiaries ....................................................... Increase due to decrease in subsidiaries ..................................................... Decrease due to increase in subsidiaries ..................................................... Decrease due to decrease in subsidiaries .................................................... Increase due to decrease in affiliates ........................................................... Decrease due to decrease in affiliates .......................................................... Reversal of land revaluation excess ............................................................. Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 2,599,183 3,095,324 — (3,132) 1,845,113 (71,174) 271,559 (189) 43 8 3 (11) (1) 6,333 (6,333) 141 2,045,493 ¥4,644,677 — (118,833) (373,456) (943) 326 19 8 (14) (1) — — (114) (493,008) ¥2,599,183 (2) 2 (0) $ (1,333) 27,933 — 19,829 (765) 2,918 (2) 1 0 0 (0) (0) 68 (68) 2 21,983 $49,916 SMFG 2010 73 SMFG Consolidated Statements of Changes in Net Assets (Continued) Year ended March 31 Valuation and translation adjustments Net unrealized gains (losses) on other securities Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: ¥ (14,649) ¥ 550,648 $ (157) Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 427,358 427,358 ¥ 412,708 (565,298) (565,298) ¥ (14,649) Net deferred losses on hedges Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (20,835) (75,233) Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (18,531) (18,531) ¥ (39,367) 54,397 54,397 ¥ (20,835) Land revaluation excess Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 35,159 34,910 Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (204) (204) ¥ 34,955 248 248 ¥ 35,159 Foreign currency translation adjustments Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (129,068) (27,323) Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 27,418 27,418 ¥ (101,650) (101,744) (101,744) ¥ (129,068) Total valuation and translation adjustments Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (129,394) 483,002 Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 436,040 436,040 ¥ 306,646 (612,396) (612,396) ¥ (129,394) Stock acquisition rights Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 66 43 Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 15 15 ¥ 81 22 22 ¥ 66 Minority interests Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 2,141,908 1,645,705 Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (92,508) (92,508) ¥2,049,400 496,202 496,202 ¥2,141,908 Total net assets Balance at the end of the previous fiscal year.................................................. Decrease in retained earnings at the beginning of the fiscal year due to accounting change of overseas subsidiaries ................................................. Changes in the fiscal year: Issuance of new shares ................................................................................ Cash dividends ............................................................................................. Net income (loss) .......................................................................................... Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Increase due to increase in subsidiaries ....................................................... Increase due to decrease in subsidiaries ..................................................... Decrease due to increase in subsidiaries ..................................................... Decrease due to decrease in subsidiaries .................................................... Increase due to decrease in affiliates ........................................................... Decrease due to decrease in affiliates .......................................................... Reversal of land revaluation excess ............................................................. Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ 4,611,764 5,224,076 — (3,132) 1,845,113 (71,174) 271,559 (189) 43 8 3 (11) (1) 6,333 (6,333) 141 343,547 2,389,041 ¥7,000,805 — (118,833) (373,456) (943) 326 19 8 (14) (1) — — (114) (116,171) (609,180) ¥4,611,764 See accompanying notes to consolidated financial statements. 74 SMFG 2010 4,592 4,592 $ 4,435 (224) (199) (199) $ (423) 377 (2) (2) $ 375 (1,387) 295 295 $ (1,092) (1,391) 4,686 4,686 $ 3,295 1 0 0 $ 1 23,019 (994) (994) $22,025 49,562 — 19,829 (765) 2,918 (2) 1 0 0 (0) (0) 68 (68) 2 3,692 25,675 $75,237 Consolidated Statements of Cash Flows Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Year ended March 31 Cash flows from operating activities: Income before income taxes and minority interests ........................................ Depreciation ..................................................................................................... Losses on impairment of fixed assets .............................................................. Amortization of goodwill ................................................................................... Equity in losses of affiliates .............................................................................. Net change in reserve for possible loan losses ................................................ Net change in reserve for employee bonuses .................................................. Net change in reserve for executive bonuses .................................................. Net change in reserve for employee retirement benefits .................................. Net change in reserve for executive retirement benefits .................................. Net change in reserve for reimbursement of deposits ..................................... Interest income ................................................................................................. Interest expenses ............................................................................................. Net (gains) losses on securities ........................................................................ Net losses from money held in trust ................................................................. Net exchange losses ........................................................................................ Net (gains) losses from disposal of fixed 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 borrowings) ............ 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 lease receivables and investment assets .................................. 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 provided by (used in) operating activities .......................................... SMFG Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 ¥ 558,097 136,860 12,856 18,634 21,542 (1,419) 7,543 813 903 204 (43) (1,695,805) 314,893 (19,837) 245 83,038 (11,176) (983,770) 1,195,098 3,591,071 1,918,359 (462,243) 541,021 (770,291) (474,477) (3,226,847) (473,642) 310,787 (3,409,463) (220,622) (89,277) 202,531 168,836 (211,844) 98,635 1,760,370 (341,821) (321,815) (1,772,056) (108,864) (1,880,921) ¥ 29,495 123,025 7,363 8,388 94,876 191,190 102 (630) 2,273 58 1,350 (2,087,348) 748,894 155,831 134 184,195 10,847 (912,601) 1,028,101 (3,439,852) 3,031,427 4,384,033 475,829 764,080 409,341 119,941 (1,186,720) — 1,857,241 2,261 (19,280) 46,904 244,242 (283,810) (19,878) 2,132,561 (765,686) 137,137 7,475,320 (107,266) 7,368,053 $ 5,998 1,471 138 200 231 (15) 81 9 10 2 (0) (18,225) 3,384 (213) 3 892 (120) (10,572) 12,844 38,593 20,616 (4,968) 5,814 (8,278) (5,099) (34,679) (5,090) 3,340 (36,641) (2,371) (959) 2,177 1,814 (2,277) 1,060 18,919 (3,674) (3,459) (19,044) (1,170) (20,214) SMFG 2010 75 SMFG Consolidated Statements of Cash Flows (Continued) Year ended March 31 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 tangible fixed assets ................................................................... Proceeds from sale of tangible fixed assets ..................................................... Purchases of intangible fixed assets ................................................................ Proceeds from sale of intangible fixed assets .................................................. Purchases of stocks of subsidiaries ................................................................. Proceeds from sale of stocks of subsidiaries ................................................... Purchases of treasury stocks of subsidiaries ................................................... Proceeds from purchase of stocks of subsidiaries resulting in change in scope of consolidation ................................................................................... Purchases of stocks of subsidiaries resulting in change in scope of consolidation .................................................................................................. Proceeds from sale of stocks of subsidiaries resulting in change in scope of consolidation ................................................................................... Net cash used in investing activities .................................................................. Cash flows from financing activities: Proceeds from issuance of subordinated borrowings ...................................... Repayment of subordinated borrowings .......................................................... 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 contributions paid by minority stockholders ............................ Repayment to minority stockholders ................................................................ Dividends paid to minority stockholders .......................................................... Purchases of treasury stock ............................................................................. Proceeds from disposal of treasury stock ........................................................ Net cash provided by financing activities .......................................................... Effect of exchange rate changes on cash and due from banks........................ Net change in cash and due from banks ........................................................... Cash and due from banks at the beginning of the year .................................... Change in cash and due from banks due to merger of consolidated subsidiary ................................................................... Change in cash and due from banks due to newly consolidated subsidiaries ...................................................................... Cash and due from banks at the end of the year .............................................. See accompanying notes to consolidated financial statements. Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 ¥(46,300,009) 32,626,376 14,263,916 (9,748) 27 (156,154) 37,114 (82,287) 111 — — — ¥(53,213,459) 34,674,690 12,176,246 (2,135) 0 (175,632) 12,081 (74,489) 58 (21,925) 363 (20,000) — 355 (537,007) (8,675) — (157,661) 13,264 (6,639,254) 8,000 (78,000) 5,000 (92,500) 611,172 380,600 (639,981) 1,824,896 (71,063) 388,000 (492,987) (98,791) (189) 43 1,451,099 (302) (587,786) 3,800,890 (316,874) — (118,758) 1,046,529 (460,564) (90,162) (943) 326 352,652 (17,315) 1,064,136 2,736,752 158,089 — $(497,582) 350,633 153,293 (105) 0 (1,678) 399 (884) 1 — — — — (5,771) — (1,694) 86 (838) 6,568 (6,878) 19,612 (764) 4,170 (5,298) (1,062) (2) 1 15,595 (3) (6,316) 40,847 1,699 — ¥ 3,371,193 0 ¥ 3,800,890 — $ 36,230 76 SMFG 2010 Notes to Consolidated Financial Statements Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Years ended March 31, 2010 and 2009 SMFG 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 Sumitomo Mitsui Banking Corporation (“SMBC”) in exchange for SMFG’s newly issued securities. SMFG is a joint stock corporation with limited liability (Kabushiki Kaisha) incorporated under the Company Act of Japan. Upon formation of SMFG and completion of the statutory share transfer, SMBC became a direct wholly owned subsidiary of SMFG. SMFG has prepared the accompanying consolidated financial statements in accordance with the provisions set forth in the Japanese Financial Instruments and Exchange Act and its related accounting regulations, and in conformity with accounting principles gener- ally accepted in Japan (“Japanese GAAP”), which are different in certain respects as to application and disclosure requirements from International Financial Reporting Standards. The accounts of overseas subsidiaries and affiliated companies were based on accounting records maintained in conformity with generally accepted accounting principles (“GAAP”) prevailing in the respective countries of their domicile. Effective as from the fiscal year starting April 1, 2008, their accounting principles are in principle integrated with those of SMFG’s accounting policies for purposes of consolidation unless they apply different accounting principles and standards as required under U.S. GAAP or International Financial Reporting Standards in which case a certain limited number of items are adjusted based on their materiality. This change did not result in significant differences or impact on the consolidated financial state- ments of SMFG. The accompanying consolidated financial statements have been restructured and translated into English from the consolidated financial statements of SMFG prepared in accordance with Japanese GAAP. Some supplementary information included in the statutory Japanese language consolidated financial statements, but not necessarily required for fair presentation, is not presented in the accompanying consolidated financial statements. Amounts less than 1 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 prevail- ing exchange rate at March 31, 2010, which was ¥93.05 to US$1. These translations should not be construed as representations 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 statements require a company to consolidate any subsidiary when the company substantially controls the operations of the enterprise, 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 .............. 2010 307 2009 288 Principal companies: Sumitomo Mitsui Banking Corporation THE MINATO BANK, LTD. Kansai Urban Banking Corporation Sumitomo Mitsui Banking Corporation Europe Limited Sumitomo Mitsui Banking Corporation (China) Limited Manufacturers Bank Sumitomo Mitsui Finance and Leasing Company, Limited Sumitomo Mitsui Card Company, Limited SMBC Finance Service Co., Ltd. SMBC Friend Securities Co., Ltd. Nikko Cordial Securities Inc. The Japan Research Institute, Limited SMBC Capital Markets, Inc. Changes in the consolidated subsidiaries in the fiscal year ended March 31, 2010 are as follows: 62 companies including Nikko Cordial Securities Inc. were newly consolidated due mainly to acquisition of shares. 35 companies including QUOQ Inc. were excluded from the scope of consolidation because they were no longer subsidiaries due to merger and other reasons. Furthermore, 8 companies including Apricot Navigation 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 operators of silent partnerships for lease transactions. (ii) Unconsolidated subsidiaries Principal company: SBCS Co., Ltd. 214 subsidiaries including SMLC MAHOGANY CO., LTD. are operators of silent partnerships for lease transac- tions 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 the 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 immaterial, and as such, 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 that any unconsolidated subsidiaries and affiliates which SMFG is able to exercise material influence over their financial and operating policies 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 .......... 2009 4 2010 4 Principal company: SBCS Co., Ltd. SMFG 2010 77 SMFG Notes to Consolidated Financial Statements (ii) Affiliates accounted for by the equity method The number of affiliates accounted for by the equity method is as follows: March 31 Affiliates....................................... 2010 54 2009 75 Principal companies: Sumitomo Mitsui Auto Service Company, Limited Promise Co., Ltd. Cedyna Financial Corporation Daiwa SMBC Capital Co., Ltd. Daiwa SB Investments Ltd. Sumitomo Mitsui Asset Management Company, Limited Changes in the affiliates accounted for by the equity method in the fiscal year ended March 31, 2010 are as follows: 16 companies including P.T. Nikko Securities Indonesia newly became affiliated companies accounted for by the equity method due mainly to acquisition of shares. 2 companies including AJCC CORPORATION were excluded from the scope of affiliated companies accounted for by the equity method because they became consolidated subsidiaries due to an increase in shareholding ratio. 35 companies including Daiwa Securities SMBC Co. Ltd. were also excluded due to a sale of stocks and other reasons. (iii) Unconsolidated subsidiaries that are not accounted for by the equity method 214 subsidiaries including SMLC MAHOGANY CO., LTD. are operators of 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 the Consolidated Financial Statements Regulations. (iv) Affiliates that are not accounted for by the equity method Principal company: Daiwa SB Investments (USA) Ltd. Affiliates that are not accounted for by the equity method are excluded from the scope of equity method because the attributable portions to SMFG from their total amounts in terms of net income and retained earnings are immaterial, and as such, 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 (i) The balance sheet dates of the consolidated subsidiaries are as follows: March 31 May 31 ......................................... June 30 ........................................ July 31 ......................................... September 30 ............................... October 31 ................................... November 30 ............................... December 31 ................................ January 31 .................................... February 28 .................................. March 31 ...................................... 2010 — 4 2 5 2 5 120 18 8 143 2009 1 6 2 5 2 4 125 15 7 121 78 SMFG 2010 (ii) The financial statements of subsidiaries with balance sheets dated May 31, June 30, July 31, September 30, November 30 and January 31 are consolidated after the accounts are provisionally closed as of March 31 for the purpose of consolidation. For subsidiaries with balance sheets dated October 31, financial statements are consolidated based on the provisional financial statements closed as of January 31 or March 31. Other subsidiaries are consolidated on the basis of their respective balance sheet dates. Overseas consolidated subsidiaries with balance sheets dated December 31 were established in March 2010. Their financial statements are consolidated after the accounts are provisionally closed as of March 31. Appropriate adjustments are made for material transac- tions during the periods between their respective balance sheet dates and consolidated balance sheet dates. (d) Special purpose entities (i) Outline of special purpose entities and transactions SMBC provides loans, credit lines and liquidity lines to 12 special purpose entities (“SPEs”) for their funding needs and issuing of commercial paper. The SPEs are engaged in purchases of monetary claims such as receivables from SMBC customers and incorporated under the laws of the Cayman Islands or as intermediate corporations with limited liabilities. SMBC has no voting rights in the SPEs and sends no directors or employees. Accordingly, SMFG does not consolidate these SPEs. The combined assets and liabilities of the 12 SPEs as of their most recent closing dates of 2010 were ¥2,261,647 million ($24,306 million) and ¥2,261,476 million ($24,304 million), respectively. The respective amounts of 2009 were ¥3,140,527 million and ¥3,140,894 million. (ii) The amount of principal transactions with the SPEs as of and for the fiscal years ended March 31, 2010 and 2009 were as follows: Millions of yen 2010 March 31 Loans and bills discounted .................. ¥1,630,152 ¥1,851,401 824,149 Credit lines ................... 394,533 Liquidity lines .............. 670,385 279,947 2009 Year ended March 31 Interest on loans and discounts .................... Fees and commissions ... Millions of yen 2010 2009 ¥17,520 2,288 ¥26,092 2,133 Millions of U.S. dollars 2010 $17,519 7,205 3,009 Millions of U.S. dollars 2010 $188 25 (2) Trading assets/liabilities and trading income/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. Income and losses on trading- purpose transactions are recognized on a trade date basis and recorded as “Trading income” and “Trading losses.” Securities and monetary claims purchased for trading purposes are stated at the fiscal year-end fair value, and financial derivatives such as swaps, futures and options are stated at amounts that would be settled if the transactions were terminated on the consolidated balance sheet date. “Trading income” and “Trading losses” include interest received or paid during the fiscal year. The year-on-year valuation differences of securities and monetary claims are also recorded in the above-mentioned accounts. As for the derivatives, assuming that the settlement will be made in cash, the year-on-year valuation differences are also recorded in the above-mentioned accounts. (3) Securities (a) Other than securities classified for 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. 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 (including foreign stocks) in other securities that have market prices are car- ried 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 market prices (cost of securities sold is calculated using primarily the moving- average method). Other securities, for which it is extremely difficult to determine fair value, are carried at 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 fiscal year’s earnings by applying fair value hedge accounting. (b) Securities included in money held in trust are carried using the same method used for securities mentioned above. (4) Derivative transactions Derivative transactions, other than those classified as trading derivatives, are carried at fair value, with revaluation gain or loss included in the income or loss, unless they are designated as effective hedging instruments. (5) Depreciation (a) Tangible fixed assets Buildings owned by SMFG and SMBC are depreciated using the straight-line method over the estimated useful lives of the respective assets. Assets other than buildings are depreciated using the declining-balance method. The estimated useful lives of major items are as follows: Buildings: 7 to 50 years Others: 2 to 20 years Other consolidated subsidiaries depreciate their tangible fixed assets primarily using the straight-line method over the estimated useful lives of the respective assets. (b) Intangible fixed assets Intangible fixed assets are depreciated using the straight- line method. Capitalized software for internal use owned Notes to Consolidated Financial Statements SMFG by SMFG and its consolidated domestic subsidiaries is depreciated over its estimated useful life (basically 5 years). (c) Lease assets Lease assets with respect to non-transfer ownership finance leases, which are recorded in “Tangible fixed assets,” are depreciated using the straight-line method, assuming that lease term is its expected lifetime and salvage value is 0. (6) Reserve for possible loan losses The reserve for possible loan losses of major consolidated subsidiaries is provided for as described 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 for 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 for in the amount deemed necessary based on an overall solvency assessment of the claims, net of the expected amount of recoveries from collateral and guarantees. The discounted cash flows (“DCF”) method is used for claims on borrowers whose cash flows from collection of principal 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 the future collection from 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 for based on the historical loan-loss ratio. For claims originated in specific overseas countries, an addi- tional reserve is provided for 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, reviews their assessment. The reserves are provided for based on the results of these assessments. The reserve for possible loan losses of other consolidated subsidiaries for general claims is provided for 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 SMFG 2010 79 SMFG Notes to Consolidated Financial Statements amount of the claims. The amount of write-off was ¥843,781 million ($9,068 million) and ¥717,010 million at March 31, 2010 and 2009, respectively. (7) Reserve for employee bonuses The 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. (8) Reserve for executive bonuses The reserve for executive bonuses is provided for payment of bonuses to executives, in the amount of estimated bonuses, which are attributable to the respective fiscal year. (14) Lease transactions (a) Recognition of income on finance leases Interest income is allocated to each period. (b) Recognition of income on operating leases Primarily, lease-related income is recognized on a straight-line basis over the term of the lease, based on the contractual amount of lease fees per month. (c) Recognition of income and expenses on installment sales Primarily, installment-sales-related income and installment- sales-related expenses are recognized on a due-date accrual basis over the period of the installment sales. (9) Reserve for employee retirement benefits (15) Hedge accounting The reserve for employee retirement benefits is provided for payment 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 9 years, over the employ- ees’ estimated average remaining service period from the fiscal year of its incurrence. Unrecognized net actuarial gain or loss is amortized using the straight-line method, primarily over 9 years, over the employees’ average remaining service period, commencing from the next fiscal year of incurrence. “Partial Amendments to Accounting Standard for Retirement Benefits (Part3)” (Accounting Standard Board of Japan (“ASBJ”) Statement No. 19, issued on July 31, 2008) became effective from the fiscal year beginning on and after April 1, 2009. Accordingly, SMFG has applied them from the fiscal year ended March 31, 2010. This accounting method has no impact on the consolidated financial statements for the fiscal year ended March 31, 2010. (10) Reserve for executive retirement benefits The reserve for executive retirement benefits is provided for payment of retirement benefits to directors, corporate auditors and other executive officers, in the amount deemed accrued at the fiscal year-end based on the internal regulations. (11) Reserve for reimbursement of deposits The reserve for reimbursement of deposits which were derecognized as liabilities under certain conditions is provided for the possible losses on the future claims of withdrawal based on the historical reimbursements. (12) Reserve under the special laws The reserve under the special laws is a reserve for eventual future operating losses from financial instruments transactions pursuant to Article 46-5 of the Financial Instruments and Exchange Act. (13) Translation of foreign currency assets and liabilities Assets and liabilities of SMFG and SMBC denominated in foreign currencies and accounts of SMBC overseas branches are translated into Japanese yen mainly at the exchange rates 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 rates prevailing at their respective balance sheet dates. 80 SMFG 2010 (a) Hedging against interest rate changes As for the hedge accounting method applied to hedging transactions for interest rate risk arising from financial assets and liabilities, SMBC applies deferred 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 portfolio 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 clas- sifying 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 correlation between the hedged items and the hedging instruments. As for the individual hedges, SMBC assesses the effectiveness of such individual hedges. 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 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 on “macro hedge” (before deducting tax effect) at March 31, 2010 and 2009 were ¥2,470 million ($27 million) and ¥6,921 million, respectively. Gross amounts of deferred hedge gains on “macro hedge” (before deducting tax effect) at March 31, 2010 and 2009 were ¥2,416 million ($26 million) and ¥5,688 million, respectively. Notes to Consolidated Financial Statements SMFG (b) Hedging against currency fluctuations (18) Amortization of goodwill 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 trans- actions executed for the purpose of lending or borrowing funds in different 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 securities (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 suf- ficient 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) Hedging against share price fluctuations SMBC applies fair value hedge accounting to individual hedges offsetting the price fluctuation of the shares that are classified under other securities, and that are held for the purpose of strategic investment, and accordingly evaluates the effectiveness of such individual hedges. (d) Transactions between consolidated subsidiaries As for derivative transactions between consolidated sub- sidiaries or internal transactions between trading accounts and other accounts (or among internal sections), SMBC manages the interest rate swaps and currency swaps that are designated as hedging instruments in accordance with the non-arbitrary and strict criteria for external transac- tions stipulated 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 earnings or defers them, rather than eliminating them. Certain other consolidated subsidiaries apply the deferred hedge accounting or fair value hedge account- ing 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). (16) Consumption taxes National and local consumption taxes of SMFG and its consolidated domestic subsidiaries are accounted for using the tax-excluded method. (17) Valuation of consolidated subsidiaries’ assets and liabilities Assets and liabilities of consolidated subsidiaries including the portion attributable to the minority stockholders are valued for consolidation at fair value when SMFG acquires control. Goodwill on SMBC Friend Securities Co., Ltd., Sumitomo Mitsui Finance and Leasing Company, Limited, Nikko Cordial Securities Inc. and Kansai Urban Banking Corporation is amortized using the straight-line method over 20 years. Goodwill on other companies was charged or credited to income directly when incurred or benefited. (19) Statements of cash flows For the purposes of presenting the consolidated statements of cash flows, cash and cash equivalents represent cash and due from banks. (20) Application of new accounting standards (a) Accounting standard for financial instruments “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, partially revised on March 10, 2008) and “Implementation Guidance on Disclosures about Fair Value of Financial Instruments” (ASBJ Guidance No. 19, issued on March 10, 2008) became effective from the fiscal year ending on and after March 31, 2010. SMFG has applied them from the fiscal year ended March 31, 2010. Accordingly, this accounting change has the fol- lowing impact on the consolidated financial statements as compared with the previous accounting method: Monetary claims bought ............. Securities .................................... Net unrealized gains (losses) on other securities ..................... Deferred tax assets ...................... Reserve for possible loan losses ... Millions of yen ¥ 8,710 41,914 39,315 (27,056) (34,999) Millions of U.S. dollars $ 94 450 423 (291) (376) As a result, income before income taxes and minority interests increased by ¥19,251 million ($207 million) as compared with the former method. (b) Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements “Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements” (ASBJ Practical Issues Task Force No. 18, issued on May 17, 2006) became effective from the fiscal year beginning on and after April 1, 2008. Accordingly, SMFG has applied it from the fiscal year ended March 31, 2009. This accounting method has decreased retained earnings at April 1, 2008 by ¥3,132 million, but has no material impact on the profit or loss for the fiscal year ended March 31, 2009. (c) Accounting Standard for Lease Transactions Non-transfer ownership finance leases had been accounted for using the same method as for operating leases. However, “Accounting Standard for Lease Transactions” (ASBJ Statement No. 13, issued on March 30, 2007) and “Implementation Guidance on Accounting Standard for Lease Transactions” (ASBJ Guidance No. 16, issued on March 30, 2007) became effective from the fiscal year begin- ning on and after April 1, 2008. Accordingly, SMFG has applied them from the fiscal year ended March 31, 2009. The treatment of non-transfer ownership finance lease transactions which commenced before April 1, 2008 was as follows: SMFG 2010 81 SMFG Notes to Consolidated Financial Statements (i) Lessee side Future minimum lease payments, excluding the interest portion, at March 31, 2008 are considered as acquisition cost and recorded as lease assets in either “Tangible fixed assets” or “Intangible fixed assets,” assuming they had been acquired at the beginning of the fiscal year. (ii) Lessor side Appropriate book value, net of accumulated depreciation, of lease assets at March 31, 2008 was recorded as the beginning balance of “Lease receivables and investment assets.” Accordingly, this accounting change has the following impact on the consolidated financial statements as of and for the fiscal year ended March 31, 2009 as compared with the previous accounting method: Millions of yen Lease receivables and investment assets ........ ¥1,968,347 Tangible fixed assets: Lease assets .............................................. 7,206 Intangible fixed assets: Lease assets .............................................. Loans and bills discounted ........................... Lease assets .................................................. Other assets ................................................. Other liabilities ........................................... 480 (138,788) (1,205,021) (662,005) (32,205) Interest income: Interest on lease transactions .................... ¥ 77,772 (7,659) Interest on loans and discounts ................ Interest expenses: Other interest expenses ............................ (639) Other operating income: Lease-related income ................................ Installment-related income ...................... Other ....................................................... (503,389) (242,763) (810) Other operating expenses: Lease-related expenses .............................. Installment-related expenses .................... General and administrative expenses ............ (472,005) (206,456) (178) As a result, income before income taxes and minority interests for the fiscal year ended March 31, 2009 increased by ¥2,423 million. (21) Changes in presentation (a) Lease assets related to operating leases on lessor side (March 31, 2009: ¥180,273 million) had been included in “Lease assets.” From the fiscal year ended March 31, 2009, they are included in the following items because they have been immaterial: March 31 Tangible fixed assets: Millions of yen 2009 Buildings ................................................. Land ........................................................ Other tangible fixed assets ....................... ¥52,681 68,131 59,460 Intangible fixed assets: Software ................................................... 0 82 SMFG 2010 (b) “Losses (gains) on sale of subsidiaries’ shares and gains on change in equity of subsidiary” which had been reported in “Net cash provided by operating activities” in the fiscal year ended March 31, 2008, were ¥(5,622) million in the fiscal year ended March 31, 2009. They are included in “Other” from the fiscal year ended March 31, 2009 because they have been immaterial. (22) Issuance of new shares On June 22, 2009, SMFG issued 219,700 thousand new shares of common stock at ¥3,766 per share (issue price) for final allocation by underwriters at ¥3,928 per share (offer price). Furthermore, in connection with the over-allotment of 15,300 thousand shares of common stock offered for sale at ¥3,928 per share (sales price) in the public offering, SMFG issued 8,931 thousand new shares of common stock at ¥3,766 per share (issue price) through third-party allocation to the underwriter who conducted the over-allotment on July 27, 2009. 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 in the amount of ¥37,038 million. Out of the issue price per share, ¥1,883 is accounted for as capital stock and ¥1,883 as capital surplus. On January 27, 2010, SMFG issued 340,000 thousand new shares of common stock at ¥2,702.81 per share (issue price) for final allocation by underwriters at ¥2,804 per share (offer price). Furthermore, in connection with the over-allotment of 20,000 thousand shares of common stock offered for sale at ¥2,804 per share (sales price) in the public offering, SMFG issued 20,000 thousand new shares of common stock at ¥2,702.81 per share (issue price) through third-party alloca- tion to the underwriter who conducted the over-allotment on February 10, 2010. 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 com- mission be paid. Accordingly, other expenses do not include the amount equivalent to the underwriting commission for the offering in the amount of ¥36,428 million. Out of the issue price per share, ¥1,351.405 is accounted for as capital stock and ¥1,351.405 as capital surplus. Equity of ¥11,075 million attributable to SMFG, which a consolidated subsidiary and an equity method affiliated company of SMFG recorded as earnings under the purchase agreement for the offering, was accounted for as “Capital surplus.” (23) Change in method of valuation of certain securities Floating-rate Japanese government bonds which SMFG Group held as “Other securities — AFS securities” had been carried on the consolidated balance sheet at market values. From the fiscal year ended March 31, 2009, such bonds have been carried at their reasonably estimated amounts in accordance with the “Practical Solution on Measurement of Fair Value for Financial Assets” (ASBJ Practical Issues Task Force No. 25, issued on October 28, 2008). As a result of this accounting change, compared with the former accounting method at March 31, 2009, “Securities,” “Net unrealized gains on other Notes to Consolidated Financial Statements SMFG securities” and “Minority interests” increased by ¥117,757 million, ¥67,741 million and ¥2,508 million, respectively, and “Deferred tax assets” decreased by ¥47,508 million. SMFG has rationally calculated the fair values of floating- rate Japanese government bonds by discounting future cash flows estimated from their yields and other factors, using discount rates determined based on their yields. Yield and volatility are the main parameters for calculating the fair value. (24) Transactions with related parties SMFG has applied “Accounting Standard for Related Party Disclosures” (ASBJ Statement No. 11, issued on October 17, 2006) and “Guidance on Accounting Standard for Related Party Disclosures” (ASBJ Guidance No. 13, issued on October 17, 2006) from the fiscal year ended March 31, 2009. There are no material transactions with related parties to be reported in the fiscal years ended March 31, 2010 and 2009. 3. Trading Assets Trading assets at March 31, 2010 and 2009 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, 2010 and 2009 consisted of the following: March 31 Japanese government bonds*1 .............................................................................. Japanese local government bonds ......................................................................... Japanese corporate bonds*2 .................................................................................. Japanese stocks*1, 3, 4 ............................................................................................ Other*1, 3, 4 .......................................................................................................... Millions of yen 2010 ¥2,779,725 1,246 6,931 3,642,477 278,307 ¥6,708,688 2009 ¥ 293,956 470 13,428 4,052,928 564,178 ¥4,924,961 Millions of yen 2010 ¥16,738,321 422,648 3,548,359 2,967,641 4,946,997 ¥28,623,968 2009 ¥14,734,419 338,688 3,899,189 2,755,683 6,970,184 ¥28,698,164 Millions of U.S. dollars 2010 $29,874 13 75 39,145 2,991 $72,098 Millions of U.S. dollars 2010 $179,885 4,542 38,134 31,893 53,165 $307,619 *1 Unsecured loaned securities for which borrowers have the right to sell or pledge in the amount of ¥41,826 million ($450 million) are included in Japanese government bonds in Securities and in trading securities in Trading assets at March 31, 2010 and such securities in the amount of ¥33,312 million are included in Japanese government bonds and other in Securities at March 31, 2009. SMBC has the right to sell or pledge, some of the unsecured borrowed securities, securities under resale agreements and securities borrowed with cash collateral. Of these securities, ¥3,840,308 million ($41,271 million) are pledged, and ¥133,566 million ($1,435 million) are held in hand at March 31, 2010. The respective amounts at March 31, 2009 were ¥1,717,335 million and ¥188,715 million. *2 Japanese corporate bonds include privately placed bonds (stipulated by Article 2-3 of the Financial Instruments and Exchange Act) which are guaranteed by banking subsidiaries in the amount of ¥2,136,145 million ($22,957 million) and ¥2,304,890 million at March 31, 2010 and 2009, respectively. *3 Japanese stocks and other include investments in unconsolidated subsidiaries and affiliates of ¥321,897 million ($3,459 million) and ¥469,965 million at March 31, 2010 and 2009, respectively. *4 Japanese stocks and other include investments in jointly controlled entities of ¥94,369 million ($1,014 million) and ¥14,756 million at March 31, 2010 and 2009, respectively. 5. Loans and Bills Discounted (1) Loans and bills discounted at March 31, 2010 and 2009 consisted of the following: March 31 Bills discounted ............................................................................................... Loans on notes ................................................................................................. Loans on deeds ................................................................................................. Overdrafts ....................................................................................................... Millions of yen 2010 ¥ 196,382 2,324,520 52,839,032 7,341,097 ¥62,701,033 2009 ¥ 257,759 2,852,998 53,489,947 8,534,613 ¥65,135,319 Millions of U.S. dollars 2010 $ 2,111 24,981 567,856 78,894 $673,842 SMFG 2010 83 SMFG Notes to Consolidated Financial Statements (2) Loans and bills discounted included the following “Risk-monitored loans” stipulated in the Banking Act: 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 2010 2009 ¥ 165,131 1,075,782 38,315 250,256 ¥1,529,484 ¥ 292,088 1,019,352 36,162 238,713 ¥1,586,317 Millions of U.S. dollars 2010 $ 1,775 11,561 412 2,689 $16,437 *1 “Bankrupt loans” are loans, after write-off, to legally bankrupt borrowers as defined in Articles 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 collectability 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 3 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).” (3) 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, 2010 and 2009 was ¥617,381 million ($6,635 million) and ¥686,407 million, respectively. (4) 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, 2010 and 2009 were ¥41,957,592 million ($450,914 million) and ¥39,983,526 million, respectively, and the amounts of unused commitments whose origi- nal contract terms are within 1 year or unconditionally cancelable at any time at March 31, 2010 and 2009 were ¥36,373,235 million ($390,900 million) and ¥34,012,566 million, respectively. Since many of these commitments are expected to expire without being drawn upon, the total amount of unused commitments does not necessarily 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 such need arises and securing claims after the contracts are made. 6. Other Assets Other assets at March 31, 2010 and 2009 consisted of the following: March 31 Prepaid expenses .................................................................................................. Accrued income ................................................................................................... Deferred assets ..................................................................................................... Financial derivatives* .......................................................................................... Other .................................................................................................................. * Referred to in Note 30 Millions of yen 2010 ¥ 30,643 239,422 488,712 1,079,708 1,771,559 ¥3,610,046 2009 ¥ 35,305 265,015 868,188 1,406,092 1,682,648 ¥4,257,251 Millions of U.S. dollars 2010 $ 329 2,573 5,252 11,604 19,039 $38,797 84 SMFG 2010 Notes to Consolidated Financial Statements SMFG 7. Tangible Fixed Assets Tangible fixed assets at March 31, 2010 and 2009 consisted of the following: Millions of yen March 31 Buildings ............................................................................................................ Land* .................................................................................................................. Lease assets .......................................................................................................... Construction in progress ...................................................................................... Other tangible fixed assets ................................................................................... Total .................................................................................................................... Accumulated depreciation ................................................................................... 2010 ¥ 314,461 544,075 8,159 8,206 206,222 ¥1,081,125 ¥ 671,298 2009 ¥ 296,219 531,726 7,206 3,527 170,121 ¥1,008,801 ¥ 616,324 * Includes land revaluation excess referred to in Note 15. 8. Intangible Fixed Assets Intangible fixed assets at March 31, 2010 and 2009 consisted of the following: March 31 Software .............................................................................................................. Goodwill ............................................................................................................. Lease assets .......................................................................................................... Other intangible fixed assets ................................................................................ 9. Assets Pledged as Collateral Assets pledged as collateral at March 31, 2010 and 2009 consisted of the following: March 31 Assets pledged as collateral: Millions of yen 2010 ¥215,563 363,507 367 46,809 ¥626,248 2009 ¥163,522 186,793 480 11,087 ¥361,884 Millions of yen 2010 2009 Cash and due from banks and Deposits with banks .......................................... Call loans and bills bought .............................................................................. Monetary claims bought .................................................................................. Trading assets .................................................................................................. Securities ......................................................................................................... Loans and bills discounted ............................................................................... Lease receivables and investment assets ............................................................ Tangible fixed assets ........................................................................................ 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 ............................................................................. ¥ 703 367,035 1,870 2,337,389 4,649,170 1,631,290 15,478 16,165 3,087 24,992 642,100 1,120,860 3,664,591 365,974 1,468,005 14,611 123,733 ¥ 339,948 259,186 2,020 610,146 8,049,756 3,062,015 41,993 11,153 2,165 27,060 1,266,265 778,993 6,332,775 594,121 1,970,209 4,587 134,530 Millions of U.S. dollars 2010 $ 3,380 5,847 88 88 2,216 $11,619 $ 7,214 Millions of U.S. dollars 2010 $2,317 3,906 4 503 $6,730 Millions of U.S. dollars 2010 $ 8 3,944 20 25,120 49,964 17,531 166 174 33 269 6,901 12,046 39,383 3,933 15,777 157 1,330 SMFG 2010 85 SMFG Notes to Consolidated Financial Statements In addition to the assets presented above, the following assets were pledged as collateral for cash settlements, variation margins of futures market transactions and certain other purposes at March 31, 2010 and 2009: March 31 Cash and due from banks and Deposits with banks .............................................. Trading assets ...................................................................................................... Securities ............................................................................................................. Loans and bills discounted ................................................................................... 2010 ¥ 25,804 111,283 14,233,542 1,171,863 2009 ¥ 19,380 52,843 11,172,095 284,157 Millions of yen Millions of U.S. dollars 2010 $ 277 1,196 152,967 12,594 At March 31, 2010, other assets included surety deposits of ¥102,085 million ($1,097 million), variation margins of futures market transac- tions of ¥8,457 million ($91 million) and other variation margins of ¥83,768 million ($900 million). At March 31, 2009, other assets included surety deposits of ¥85,892 million and variation margins of futures market transactions of ¥6,252 million. 10. Deposits Deposits at March 31, 2010 and 2009 consisted of the following: March 31 Current deposits .................................................................................................. Ordinary deposits ................................................................................................ Savings deposits ................................................................................................... Deposits at notice ................................................................................................ Time deposits ...................................................................................................... Negotiable certificates of deposit ......................................................................... Other deposits ..................................................................................................... 11. Trading Liabilities Trading liabilities at March 31, 2010 and 2009 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 .................................................................... Millions of yen 2010 ¥ 6,871,401 35,153,531 750,961 5,363,534 26,888,129 6,995,619 3,621,037 ¥85,644,215 2009 ¥ 6,588,074 34,078,361 815,336 5,162,137 25,039,089 7,461,284 3,886,497 ¥83,030,782 Millions of yen 2010 ¥1,582,808 2,367 6,961 3,474,589 ¥5,066,727 2009 ¥ 7,473 407 13,997 3,575,780 ¥3,597,658 Millions of U.S. dollars 2010 $ 73,846 377,792 8,071 57,642 288,964 75,181 38,915 $920,411 Millions of U.S. dollars 2010 $17,010 26 75 37,341 $54,452 12. Borrowed Money Borrowed money at March 31, 2010 and 2009 consisted of the following: March 31 Borrowed money*2 ...................................................... ¥5,470,578 2010 2009 ¥4,644,699 Millions of yen Millions of U.S. dollars 2010 $58,792 Average interest rate*1 2010 0.65% Due Jan. 2010 — 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 borrowings of ¥378,729 million ($4,070 million) and ¥436,000 million at March 31, 2010 and 2009, respectively. The repayment schedule over the next 5 years on borrowed money at March 31, 2010 was as follows: March 31 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 .............................................................................................. Millions of yen 2010 ¥4,156,807 325,880 262,602 140,698 263,870 Millions of U.S. dollars 2010 $44,673 3,502 2,822 1,512 2,836 86 SMFG 2010 Notes to Consolidated Financial Statements SMFG 13. Bonds Bonds at March 31, 2010 and 2009 consisted of the following: March 31 Issuer Description SMBC: Short-term bonds, payable in Yen .......................... Straight bonds, payable in Yen .............................. Straight bonds, payable in Euroyen ........................ Straight bonds, payable in Australian dollars ............ Subordinated bonds, payable in Yen ...................... Subordinated bonds, payable in Euroyen ................ Subordinated bonds, payable in U.S. dollars ............ 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 .................. Subordinated bonds, payable in Yen ...................... Subordinated bonds, payable in U.S. dollars ............ Short-term bonds, payable in Yen .......................... Millions of yen*1 2010 2009 Millions of U.S. dollars 2010 Interest rate*2 (%) 2010 Due ¥ 164,678 [164,678] 1,032,907 [149,198] 20,900 46,031 (A$539,895 thousand) 1,383,521 [149,798] 593,800 102,371 ($1,100,179 thousand) 41,162 (€329,591 thousand) — 89,738 [62,842] — 112,239 [140] — 1,047,500 [1,047,500] ¥4,634,851 ¥ 114,242 [114,242] 1,249,142 [398,291] 25,400 — $ 1,770 0.105–0.14 Apr. 2010–Jun. 2010 11,101 0.10–2.60 Apr. 2010–May 2025 225 495 0.00–4.55944 Mar. 2012–Feb. 2037 Mar. 2013 5.76 885,875 14,869 1.15–2.80 Jun. 2010–Jul. 2019 690,800 207,782 ($2,115,273 thousand) 90,312 (€695,570 thousand) 162,234 (€1,249,496 thousand) 126,342 [65,621] 910 ($10,000 thousand) [910] 146,451 [23,815] 98,230 ($1,000,000 thousand) [98,230] 905,100 [905,100] ¥4,702,826 6,381 1,100 0.50313–2.97 May 2015–Perpetual 5.625–8.00 Nov. 2011–Perpetual 442 — 4.375 — Perpetual — 964 0.26868–3.50 Mar. 2010–Jul. 2017 — — — 1,206 1.0475–4.95 Mar. 2011–Perpetual — — — 11,257 0.112–0.79367 Apr. 2010–Dec. 2010 $49,810 *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 1 year. *2 Interest rates indicate nominal interest rates which are applied at the consolidated balance sheet dates. Therefore, they may differ from actual interest rates. The redemption schedule over the next 5 years on bonds at March 31, 2010 was as follows: March 31 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 .............................................................................................. Millions of yen 2010 ¥1,574,202 261,143 383,327 267,070 269,494 Millions of U.S. dollars 2010 $16,918 2,806 4,120 2,870 2,896 SMFG 2010 87 SMFG Notes to Consolidated Financial Statements 14. Other Liabilities Other liabilities at March 31, 2010 and 2009 consisted of the following: March 31 Accrued expenses ................................................................................................. Unearned income ................................................................................................. Income taxes payable ........................................................................................... Financial derivatives*1 ......................................................................................... Lease liabilities*2 ................................................................................................. Other .................................................................................................................. Millions of yen 2010 ¥ 144,338 174,931 56,708 818,105 58,742 1,940,320 ¥3,193,146 2009 ¥ 268,050 177,998 45,105 1,317,303 23,594 1,970,993 ¥3,803,046 Millions of U.S. dollars 2010 $ 1,551 1,880 610 8,792 631 20,852 $34,316 *1 Referred to in Note 30 *2 Average interest rate on lease liabilities for the year ended March 31, 2010 was 3.52%. Non-transfer ownership finance lease with the lease term commenced before April 1, 2008 is excluded from calculations of average interest rate. The repayment schedule over the next 5 years on lease liabilities at March 31, 2010 was as follows: March 31 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 .............................................................................................. Millions of yen 2010 ¥18,371 14,033 10,175 6,327 3,510 Millions of U.S. dollars 2010 $197 151 109 68 38 15. Land Revaluation Excess SMBC and another consolidated subsidiary revaluated their 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 effective March 31, 2001. The income taxes corresponding to the net unrealized gains are 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.” A certain affiliate revaluated its own land for business activities in accordance with the Law. 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 Another consolidated subsidiary and an affiliate: 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 adjust- ments for land shape and timing of appraisal to the values stipulated in Articles 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. Another consolidated subsidiary and an affiliate: Fair values were determined based on the values stipulated in Articles 2-3 and 2-5 of the Enforcement Ordinance No. 119. 88 SMFG 2010 Notes to Consolidated Financial Statements SMFG 16. Capital Stock Capital stock consists of common stock and preferred stock. Common stock and preferred stock at March 31, 2010 and 2009 were as follows: Number of shares 2010 2009* Authorized March 31 Common stock ........................................................................................ 1,500,000,000 1,414,055,625 — Preferred stock (Type 4) ........................................................................... — Preferred stock (Type 5) ........................................................................... 70,001 Preferred stock (Type 6) ........................................................................... — Preferred stock (Type 7) ........................................................................... — Preferred stock (Type 8) ........................................................................... — Preferred stock (Type 9) ........................................................................... Total ........................................................................................................ 1,500,684,101 1,414,125,626 50,100 167,000 70,001 167,000 115,000 115,000 Issued Authorized 1,500,000,000 50,100 167,000 70,001 167,000 115,000 115,000 1,500,684,101 Issued 789,080,477 33,400 — 70,001 — — — 789,183,878 * SMFG implemented a 100-for-1 stock split of shares of common stock effective on January 4, 2009. 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 submitted 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 common stock, cash dividends in the amounts as described below. If preferred 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 (Type 6) bears 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 preference to common shareholders. Holders of preferred stock are not entitled to any further dividends in excess of the amount as described above. In the event of SMFG’s voluntary or involuntary liquidation, hold- ers of its preferred stock will be entitled, equally in rank as among 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 6 preferred stock. Holders of preferred stock are not entitled to any further dividends or other participation or distribution of SMFG’s residual assets upon SMFG’s liquidation. SMFG may, subject to the requirements provided in the Company Act, 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 Act, redeem all or some of preferred stock (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 (Type 6) is non-convertible. SMFG 2010 89 SMFG Notes to Consolidated Financial Statements 17. Fees and Commissions Fees and commissions for the fiscal years ended March 31, 2010 and 2009 consisted of the following: Millions of yen 2010 2009 Millions of U.S. dollars 2010 Year ended March 31 Fees and commissions: Deposits and loans ........................................................................................... Remittances and transfers ................................................................................ Securities-related business ................................................................................ Agency ............................................................................................................ Safe deposits .................................................................................................... Guarantees ....................................................................................................... Credit card business ......................................................................................... Investment trusts ............................................................................................. Other ............................................................................................................... Fees and commissions payments: Remittances and transfers ................................................................................ Other ............................................................................................................... ¥ 70,592 125,792 54,363 14,763 6,684 49,365 143,770 96,243 167,789 ¥729,364 ¥ 31,050 89,697 ¥120,748 ¥ 77,840 131,455 33,872 14,673 6,914 50,852 141,117 37,370 178,654 ¥672,752 ¥ 30,211 85,362 ¥115,574 18. Trading Income Trading income for the fiscal years ended March 31, 2010 and 2009 consisted of the following: Year ended March 31 Gains on trading securities .................................................................................. Gains on securities related to trading transactions ................................................ Gains on trading-related financial derivatives ...................................................... Other .................................................................................................................. Millions of yen 2010 ¥ 63,424 2,254 127,833 576 ¥194,087 2009 ¥ 23,876 1,221 179,255 7,386 ¥211,738 19. Other Operating Income Other operating income for the fiscal years ended March 31, 2010 and 2009 consisted of the following: Year ended March 31 Gains on sale of bonds ......................................................................................... Gains on redemption of bonds ............................................................................. Lease-related income ............................................................................................ Gains on financial derivatives .............................................................................. Other .................................................................................................................. Millions of yen 2010 ¥ 90,942 10 243,237 — 118,823 ¥453,012 2009 ¥149,037 57 252,966 7,142 120,396 ¥529,599 20. Other Operating Expenses Other operating expenses for the fiscal years ended March 31, 2010 and 2009 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 foreign exchange transactions ............................................................... Losses on financial derivatives .............................................................................. Other .................................................................................................................. Millions of yen 2010 ¥ 30,122 17,401 331 1,197 201,932 1,591 17,011 132,186 ¥401,773 2009 ¥ 68,882 45,852 7,049 606 194,349 14,984 — 141,487 ¥473,212 90 SMFG 2010 $ 759 1,352 584 159 72 530 1,545 1,034 1,803 $7,838 $ 334 964 $1,298 Millions of U.S. dollars 2010 $ 682 24 1,374 6 $2,086 Millions of U.S. dollars 2010 $ 978 0 2,614 — 1,277 $4,869 Millions of U.S. dollars 2010 $ 324 187 3 13 2,170 17 183 1,421 $4,318 Notes to Consolidated Financial Statements SMFG 21. Other Income Other income for the fiscal years ended March 31, 2010 and 2009 consisted of the following: Year ended March 31 Gains on sale of stocks and other securities .......................................................... Gains on money held in trust ............................................................................... Gains on disposal of fixed assets ........................................................................... Recoveries of written-off claims ........................................................................... Other .................................................................................................................. Millions of yen 2010 ¥ 57,231 130 17,179 968 35,128 ¥110,638 2009 ¥15,242 98 1,297 1,708 34,627 ¥52,973 22. Other Expenses Other expenses for the fiscal years ended March 31, 2010 and 2009 consisted of the following: 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 money held in trust .............................................................................. Losses on sale of delinquent loans ......................................................................... Equity in losses of affiliates .................................................................................. Losses on disposal of fixed assets .......................................................................... Losses on impairment of fixed assets* .................................................................. Other .................................................................................................................. *Losses on impairment of fixed assets consisted of the following: Millions of yen 2010 ¥176,672 34,814 32,495 375 76,439 21,542 6,003 12,856 65,052 ¥426,252 2009 ¥302,353 7,802 191,117 232 62,549 94,876 12,144 7,363 44,692 ¥723,131 Millions of U.S. dollars 2010 $ 615 1 185 10 378 $1,189 Millions of U.S. dollars 2010 $1,899 374 349 4 821 232 65 138 699 $4,581 Year ended March 31 Tokyo metropolitan area ........................................ Branch (1 branch) Area Purpose of use 2010 Type Land and buildings, etc. Corporate assets (6 items) Idle assets (31 items) Other (4 items) Kinki area ............................................................. Branch (1 branch) Land and buildings, etc. Corporate assets (2 items) Idle assets (38 items) Other (2 items) Other .................................................................... Corporate assets (3 items) Land and buildings, etc. Idle assets (10 items) Other (2 items) Millions of yen 2010 ¥ 13 8,295 1,511 335 164 35 1,436 256 21 281 503 2009 ¥ 57 4,700 664 444 389 — 607 318 — 179 — Millions of U.S. dollars 2010 $ 0 89 16 4 2 0 15 3 0 3 5 At SMBC, a branch, which continuously manages and determines its income and expenses, is the smallest unit of asset group for recognition and measurement of impairment loss of fixed assets. Assets such as corporate headquarters facilities, training facilities, data and system centers, and health and recreational facilities which do not produce cash flows that can be attributed to individual assets are treated as corporate assets. As for idle assets, impairment loss is measured individually. At other consolidated subsidiaries, a branch or other group is the smallest asset grouping unit as well. SMBC and other subsidiaries reduced the carrying amounts of long-lived assets of which investments are not expected to be fully recovered to their recoverable amounts, and recognized the losses as “losses on impairment of fixed assets,” which is included in “Other expenses.” SMBC reduced the carrying amounts of corporate assets and idle assets, and other consolidated subsidiaries reduced the carrying amounts of long-lived assets of their branches, corporate assets and idle assets. The recoverable amount is calculated using net realizable value which is basically determined by subtracting the expected disposal cost from the appraisal value based on the Real Estate Appraisal Standard. SMFG 2010 91 SMFG Notes to Consolidated Financial Statements 23. Deferred Tax Assets and Liabilities (1) Significant components of deferred tax assets and liabilities at March 31, 2010 and 2009 were as follows: March 31 Deferred tax assets: Millions of yen 2010 2009 Net operating loss carryforwards ............................................................ Write-off of securities ............................................................................ Reserve for possible loan losses ............................................................... Write-off of loans ................................................................................... Net unrealized gains (losses) on other securities ..................................... Reserve for employee retirement benefits ............................................... Net deferred losses on hedges ................................................................. Depreciation .......................................................................................... Other ..................................................................................................... Subtotal ................................................................................................. Valuation allowance ............................................................................... Total deferred tax assets ......................................................................... Deferred tax liabilities: Net unrealized gains (losses) on other securities ..................................... Leveraged lease ...................................................................................... Gains on securities contributed to employee retirement benefits trust .... Securities returned from employee retirement benefits trust ................... Undistributed earnings of overseas subsidiaries ...................................... Other ..................................................................................................... Total deferred tax liabilities ................................................................... Net deferred tax assets ............................................................................... ¥ 485,533 282,386 438,537 140,597 20,707 74,489 27,290 12,392 245,743 1,727,678 (739,555) 988,123 (169,312) (28,392) (42,261) (13,956) (3,388) (28,746) (286,057) ¥ 702,065 ¥ 718,553 354,168 307,586 141,102 72,185 64,968 14,125 9,058 132,911 1,814,660 (851,725) 962,935 (26,133) (29,167) (42,263) (14,711) (2,206) (18,082) (132,564) ¥ 830,370 Millions of U.S. dollars 2010 $ 5,218 3,035 4,713 1,511 223 800 293 133 2,641 18,567 (7,948) 10,619 (1,820) (305) (454) (150) (36) (309) (3,074) $ 7,545 (2) SMFG and its domestic consolidated subsidiaries are subject to Japanese national and local income taxes, which, in the aggregate, would result in an effective statutory tax rate of approximately 40.69% for the years ended March 31, 2010 and 2009. A reconciliation of the effective income tax rate reflected in the accompanying consolidated statements of operations to the statutory tax rate for the years ended March 31, 2010 and 2009 was as follows: Statutory tax rate ............................................................................................................................... Valuation allowance ....................................................................................................................... Equity in losses of affiliates ............................................................................................................ Undistributed earnings of overseas subsidiaries .............................................................................. Dividends exempted for income tax purposes ................................................................................. Other ............................................................................................................................................. Effective income tax rate .................................................................................................................... 2010 40.69% (10.81) 1.91 — — 0.26 32.05% 2009 40.69% 1,033.93 130.88 (34.92) (6.24) (29.80) 1,134.54% 92 SMFG 2010 Notes to Consolidated Financial Statements SMFG 24. Changes in Net Assets (1) Type and number of shares issued and treasury shares are as follows: Year ended March 31, 2010 Shares issued 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 (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 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 (9th series Type 4) ...................... Preferred stock (10th series Type 4) .................... Preferred stock (11th series Type 4) .................... Preferred stock (12th series Type 4) .................... Total .............................................................. March 31, 2009 789,080,477 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,175 70,001 789,183,878 17,028,466 — — — — — — — — 17,028,466 Number of shares Increase Decrease 624,975,148*1 — — — — — — — — — 624,975,148 54,672*3 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 88,072 — 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 — 33,400 13,038*3 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 4,175*2 46,438 March 31, 2010 1,414,055,625 — — — — — — — — 70,001 1,414,125,626 17,070,100 — — — — — — — — 17,070,100 *1 Increase in number of common shares issued: (cid:129) 559,700,000 shares due to issuance of new shares by way of public offering on June 22, 2009 and January 27, 2010 (cid:129) 28,931,300 shares due to issuance of new shares by way of third-party allotment on July 27, 2009 and February 10, 2010 (cid:129) 36,343,848 shares due to exercising of rights to request acquisition of common shares with respect to preferred stock (1st through 4th and 9th through 12th series Type 4) on January 28, 2010 *2 Increase in number of treasury preferred shares (Type 4): (cid:129) 4,175 shares due to acquisition of own shares on January 28, 2010 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 (1st through 4th and 9th through 12th series Type 4): (cid:129) 4,175 shares due to retirement of treasury shares on February 8, 2010 *3 Increase in number of treasury common shares: (cid:129) 54,672 shares due to purchase of fractional shares Decrease in number of treasury common shares: (cid:129) 12,990 shares due to sale of fractional shares (cid:129) 48 shares due to sale by affiliates accounted for by the equity method SMFG 2010 93 SMFG Notes to Consolidated Financial Statements Year ended March 31, 2009 Shares issued 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 .............................................................. Treasury shares Common stock ................................................... Preferred stock (5th series Type 4) ...................... Preferred stock (6th series Type 4) ...................... Preferred stock (7th series Type 4) ...................... Preferred stock (8th series Type 4) ...................... Total .............................................................. *1 Increase in number of common shares issued: March 31, 2008 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 7,853,754.77 168,997.41 — — — — 168,997.41 Number of shares Increase Decrease 781,346,823.23*1 — — — — — — — — — — — — — 781,346,823.23 16,887,475.04*3 4,175*2 4,175*2 4,175*2 4,175*2 16,904,175.04 — — — — — 4,175*2 4,175*2 4,175*2 4,175*2 — — — — — 16,700 28,006.45*3 4,175*2 4,175*2 4,175*2 4,175*2 44,706.45 March 31, 2009 789,080,477 4,175 4,175 4,175 4,175 — — — — 4,175 4,175 4,175 4,175 70,001 789,183,878 17,028,466 — — — — 17,028,466 (cid:129) 157,151 shares due to exercising of rights to request acquisition of common shares with respect to preferred stock (5th through 8th series Type 4) on April 30, 2008 (cid:129) 781,189,672.23 shares due to the stock split implemented on January 4, 2009 *2 Increase in number of treasury preferred shares (Type 4): (cid:129) 4,175 shares due to acquisition of own shares on April 30, 2008 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 (5th through 8th series Type 4): (cid:129) 4,175 shares due to retirement of treasury shares on May 16, 2008 *3 Increase in number of treasury common shares: (cid:129) 68,904.66 shares due to purchase of fractional shares and shares less than 1 unit (cid:129) 539 shares due to acquisition of shares owned by shareholders who opposed the exchange of subsidiary company shares for SMFG shares (cid:129) 16,818,031.38 shares due to the stock split implemented on January 4, 2009 Decrease in number of treasury common shares: (cid:129) 28,006.45 shares due to sale of fractional shares and shares less than 1 unit (2) Information on stock acquisition rights is as follows: Year ended March 31, 2010 SMFG .............................. Consolidated subsidiary ... Total ................................ Year ended March 31, 2009 SMFG .............................. Consolidated subsidiary ... Total ................................ Detail of stock acquisition rights Stock options — Type of shares — — March 31, 2009 — — Number of shares Increase — — Decrease — — March 31, 2010 — — Detail of stock acquisition rights Stock options — Type of shares — — March 31, 2008 — — Number of shares Increase — — Decrease — — March 31, 2009 — — Millions of U.S. dollars March 31, 2010 $— 1 $ 1 Millions of yen March 31, 2010 ¥— 81 ¥81 Millions of yen March 31, 2009 ¥— 66 ¥66 94 SMFG 2010 (3) Information on dividends is as follows: (a) Dividends paid in the fiscal year ended March 31, 2009 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 ¥53,655 281 281 281 281 281 281 281 281 281 281 281 281 3,097 Date of resolution: Ordinary general meeting of shareholders held on June 27, 2008 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 (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 ¥54,753 281 281 281 281 281 281 281 281 3,097 Date of resolution: Meeting of the Board of Directors held on November 14, 2008 (b) Dividends paid in the fiscal year ended March 31, 2010 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 (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 ¥15,707 281 281 281 281 281 281 281 281 3,097 Date of resolution: Ordinary general meeting of shareholders held on June 26, 2009 Notes to Consolidated Financial Statements SMFG Millions of yen, except per share amount Cash dividends per share ¥ 7,000 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 44,250 Record date March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 March 31, 2008 Effective date June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 June 27, 2008 Effective date Record date Millions of yen, except per share amount Cash dividends per share ¥ 7,000 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 44,250 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 September 30, 2008 December 5, 2008 Millions of yen, except per share amount Cash dividends per share ¥ 20 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 44,250 Record date March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 March 31, 2009 Effective date June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 June 26, 2009 SMFG 2010 95 SMFG Notes to Consolidated Financial Statements 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 (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 ¥45,629 281 281 281 281 281 281 281 281 3,097 Date of resolution: Meeting of the Board of Directors held on November 13, 2009 Record date Effective date Millions of yen, except per share amount Cash dividends per share ¥ 45 67,500 67,500 67,500 67,500 67,500 67,500 67,500 67,500 44,250 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 September 30, 2009 December 4, 2009 (c) Dividends to be paid in the fiscal year ending March 31, 2011 Type of shares Common stock ...................................................... Preferred stock (1st series Type 6) .......................... Aggregate amount of dividends ¥77,567 3,097 Date of resolution: Ordinary general meeting of shareholders held on June 29, 2010 25. Cash Flows Fiscal year ended March 31, 2010 Millions of yen, except per share amount Source of dividends Retained earnings Retained earnings Cash dividends per share ¥ 55 44,250 Record date Effective date March 31, 2010 June 29, 2010 March 31, 2010 June 29, 2010 (1) Reconciliation of the opening balance and the net cash payment for acquisition with respect to acquisition of 18 companies including Nikko Cordial Securities Inc. is as follows: Assets ................................................................................................................................... Trading assets ................................................................................................................... Liabilities ............................................................................................................................. Call money and bills sold .................................................................................................. Borrowed money ............................................................................................................... Minority interests ................................................................................................................. Goodwill .............................................................................................................................. Acquisition costs for the 18 companies’ stocks ...................................................................... The 18 companies’ cash and due from banks ......................................................................... Net cash payment for acquisition of the 18 companies .......................................................... Millions of yen ¥ 1,953,475 786,535 ¥(1,552,271) (321,000) (295,020) (711) 167,607 568,099 (58,246) ¥ (509,853) Millions of U.S. dollars $ 20,994 8,453 $(16,682) (3,450) (3,171) (8) 1,801 6,105 (626) $ (5,479) (2) The major assets and liabilities which were acquired due to a merger between Kansai Urban Banking Corporation and The Biwako Bank, Limited are as follows: Assets ................................................................................................................................... Loans and bills discounted ................................................................................................ Securities .......................................................................................................................... Millions of yen ¥1,113,801 795,445 89,968 Millions of U.S. dollars $11,970 8,549 967 Liabilities ............................................................................................................................. Deposits ........................................................................................................................... ¥1,078,769 1,033,256 $11,593 11,104 (3) QUOQ Inc. and 1 other company were excluded from the scope of consolidation due to a merger with OMC Card, Inc. Their major assets and liabilities are as follows: Assets ................................................................................................................................... Other assets ...................................................................................................................... Customers’ liabilities for acceptances and guarantees ......................................................... Millions of yen ¥730,001 401,031 258,620 Millions of U.S. dollars $7,845 4,310 2,779 Liabilities ............................................................................................................................. Borrowed money ............................................................................................................... Acceptances and guarantees .............................................................................................. ¥714,850 343,002 258,620 $7,682 3,686 2,779 96 SMFG 2010 Notes to Consolidated Financial Statements SMFG 26. 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. Consolidated subsidiaries in Japan have adopted the defined-contribution pen- sion plan. Certain domestic consolidated subsidiaries have a general type of employee pension plans. They may grant additional benefits in cases where certain requirements are met when employees retire. Some overseas consolidated subsidiaries adopt defined benefit pension plans and defined-contribution pension plans. SMBC and some consolidated subsidiaries in Japan contributed some of their marketable equity securities to employee retirement benefits trusts. (2) Projected benefit obligation Millions of yen 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 Prepaid pension cost Reserve for employee retirement benefits (A) ................................... (B) ................................... (C)=(A)+(B)..................... (D) .................................. (E) ................................... (F)=(C)+(D)+(E) .............. (G) .................................. (F)–(G) ............................ 2010 ¥(938,161) 891,366 (46,794) 226,268 (15,234) 164,240 205,931 ¥ (41,691) Note: Some consolidated subsidiaries adopt the simple method in calculating the projected benefit obligation. 2009 ¥(918,081) 742,917 (175,164) 382,151 (26,420) 180,566 216,209 ¥ (35,643) (3) Pension expenses Millions of yen 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) ........ Total .......................................................................................................... 2010 ¥21,052 22,459 (23,883) 60,456 (11,167) 4,229 ¥73,146 Notes: 1. Pension expenses of consolidated subsidiaries which adopt the simple method are included in “Service cost.” 2. Premium paid to defined-contribution pension is included in “Other.” 2009 ¥20,574 22,445 (31,192) 33,301 (11,159) 3,934 ¥37,902 (4) Assumptions Millions of U.S. dollars 2010 $(10,082) 9,579 (503) 2,432 (164) 1,765 2,213 $ (448) Millions of U.S. dollars 2010 $226 241 (257) 650 (120) 46 $786 The principal assumptions used in determining benefit obligation and pension expenses at or for the fiscal years ended March 31, 2010 and 2009 were as follows: Year ended March 31 Discount rate ................................................................................................................. Expected rate of return on plan assets ............................................................................ 2010 1.4% to 2.5% 0% to 4.0% 2009 1.4% to 2.5% 0% to 4.1% Estimated amounts of retirement benefits are allocated to each period by the straight-line method. Unrecognized prior service cost is amortized using the straight-line method within the employees’ average remaining service period from the fiscal year of its incurrence, over mainly 9 years for the fiscal years ended March 31, 2010 and 2009. Unrecognized net actuarial gain or loss is amortized using the straight-line method within the employees’ average remaining service period, commencing from the next fiscal year of incurrence, over mainly 9 years for the fiscal years ended March 31, 2010 and 2009. 27. Lease Transactions (1) Financing leases (a) Lessee side (i) Lease assets Tangible fixed assets mainly consisted of branches and equipment. Intangible fixed assets are software. (ii) Depreciation method of lease assets Depreciation method of lease assets is reported in Note 2. (5) Depreciation. SMFG 2010 97 SMFG Notes to Consolidated Financial Statements (b) Lessor side (i) Breakdown of lease investment assets March 31 Lease receivables ................................................................................... Residual value ...................................................................................... Unearned interest income ..................................................................... Total ..................................................................................................... 2010 ¥1,343,868 103,095 (233,640) ¥1,213,323 2009 ¥1,444,731 111,273 (247,788) ¥1,308,216 Millions of yen (ii) The scheduled collections of lease receivables and investment assets are as follows: Lease payments receivable related to lease receivables Millions of yen March 31 Within 1 year ....................................................................................... More than 1 year to 2 years ................................................................... More than 2 years to 3 years ................................................................. More than 3 years to 4 years ................................................................. More than 4 years to 5 years ................................................................. More than 5 years ................................................................................. Total ..................................................................................................... 2010 ¥242,087 173,269 109,219 75,511 32,981 73,660 ¥706,728 2009 ¥244,758 179,297 129,660 79,425 49,624 56,683 ¥739,450 Lease payments receivable related to investment assets Millions of yen March 31 Within 1 year ....................................................................................... More than 1 year to 2 years ................................................................... More than 2 years to 3 years ................................................................. More than 3 years to 4 years ................................................................. More than 4 years to 5 years ................................................................. More than 5 years ................................................................................. Total ..................................................................................................... 2010 ¥ 407,746 306,937 220,648 152,399 79,417 176,720 ¥1,343,868 2009 ¥ 445,841 324,231 232,671 155,177 91,276 195,533 ¥1,444,731 Millions of U.S. dollars 2010 $14,442 1,108 (2,511) $13,039 Millions of U.S. dollars 2010 $2,602 1,862 1,174 811 354 792 $7,595 Millions of U.S. dollars 2010 $ 4,382 3,299 2,371 1,638 853 1,899 $14,442 (iii) Non-transfer ownership finance leases, which commenced in fiscal years beginning before April 1, 2008, are valued at their appropriate book value, net of accumulated depreciation, as of March 31, 2008, and recorded as the beginning balance of fiscal 2008 of “Lease receivables and investment assets.” Moreover, interest on such non-transfer ownership finance leases during the remaining term of the leases is allocated over the lease term using the straight-line method. As a result of this accounting treatment, “Income before income taxes and minority interests” for the fiscal year ended March 31, 2010 was ¥13,282 million ($143 million) more than it would have been if such transactions had been treated in a similar way to sales of the underlying assets. (2) Operating leases (a) Lessee side Future minimum lease payments on operating leases which were not cancelable at March 31, 2010 and 2009 were as follows: March 31 Due within 1 year ................................................................................. Due after 1 year .................................................................................... Total ..................................................................................................... 2010 ¥17,153 69,742 ¥86,895 2009 ¥13,122 52,925 ¥66,047 Millions of yen Millions of U.S. dollars 2010 $184 750 $934 (b) Lessor side Future minimum lease payments on operating leases which were not cancelable at March 31, 2010 and 2009 were as follows: March 31 Due within 1 year ................................................................................. Due after 1 year .................................................................................... Total ..................................................................................................... 2010 ¥ 23,585 122,599 ¥146,185 2009 ¥18,435 79,007 ¥97,442 Millions of yen Millions of U.S. dollars 2010 $ 253 1,318 $1,571 Future lease payments receivable on operating leases which were not cancelable amounting to ¥0 million ($0 million) on the lessor side were pledged as collateral for borrowings. 98 SMFG 2010 28. Financial Instruments (1) Status of financial instruments (a) Policies on financial instruments SMFG conducts banking and other financial services such as leasing, securities, credit card, asset management and venture capital. Its banking business includes deposit taking, lending, securities trading and investment, remit- tance, foreign exchange, custody of funds and other assets related to financial futures transactions, bond subscription agent, trust business, over-the-counter sales of securities investment trusts and insurance products, and securities intermediation. These services entail holding of financial assets such as loans and bills discounted, bonds, and stocks. Meanwhile, SMFG raises funds through deposit taking, borrowing, bond offering, etc. Furthermore, it undertakes derivative transactions to meet customers’ hedging needs, to control market risk associated with deposit taking and lending (“ALM purposes”), and to make profit on short-term fluctuations in interest rates, foreign exchange rates, etc. (“trading purposes”). (b) Details of financial instruments and associated risks i) Financial assets The main financial assets held by SMFG include loans to foreign and domestic companies and domestic individuals, and securities such as bonds (government and corporate bonds) and stocks (foreign and domestic stocks), etc. Bonds such as government bonds are held for both trading and ALM purposes, and certain bonds are held as held-to-maturity securities. Stocks are held mainly for strategic purposes. These assets expose SMFG to credit risk, market risk and liquidity risk. Credit risk is the risk of loss arising from nonperfor- mance of obligations by the borrower or issuer due to factors such as deterioration in the borrower’s/issuer’s financial conditions. Market risk is the risk stemming from fluctuations in interest rates, exchange rates, or share prices. Liquidity risk is the risk arising from difficulty executing transactions in desired quantities at appropriate prices due to low market liquidity. These risks are properly monitored and managed based on “(c) Risk management framework for financial instru- ments” below. ii) Financial liabilities Financial liabilities of SMFG include borrowed money and bonds, etc. in addition to deposits. Deposits mainly comprise deposits of domestic and foreign companies and domestic individuals. Borrowed money and bonds include subordinated borrowings and subordinated bonds. Also, financial liabilities, like financial assets, expose SMFG to not only market risk but also funding liquidity risk: the risk of SMFG not being able to raise funds due to market turmoil, deterioration in its creditworthiness or other factors. These risks are properly monitored and managed based on “(c) Risk management framework for financial instruments” below. Notes to Consolidated Financial Statements SMFG iii) Derivative transactions Derivatives handled by SMFG include foreign exchange futures; futures, forwards, swaps and options related to interest rates, currencies, equities, bonds and commodi- ties; and credit and weather derivatives. Major risks associated with derivatives include market risk, liquidity risk, and credit risk arising from nonperformance of contractual obligations due to deterioration in the counterparty’s financial conditions. These risks are properly monitored and managed based on “(c) Risk management framework for financial instruments” below. Hedge accounting is applied to derivative transac- tions executed for ALM purposes, as necessary. Hedging instruments, hedged items, hedging policy and the method to assess the effectiveness of hedging are described in “2. Significant Accounting Policies, (15) Hedge accounting.” (c) Risk management framework for financial instruments The fundamental matters on risk management for SMFG are set forth in “Risk Management Regulations.” SMFG’s Management Committee establishes the basic risk management policy, based on the Regulations, which is then approved by the Board of Directors. SMFG has a risk management system based on the basic policy. The Corporate Risk Management Department, which, together with the Corporate Planning Department, controls risk management across SMFG by monitoring the development and implementation of SMFG’s risk management system, and gives appropriate guidance as needed. Under this framework, SMFG comprehensively and systematically manages risks. i) Management of credit risk SMFG conducts integrated management of credit risk according to its operational characteristics, and the credit risk inherent in its entire portfolio as well as the risk in individual credits are managed quantitatively and continuously. i. Credit risk management system At SMBC, basic policies on credit risk management and other significant matters require the resolution of the Management Committee and the approval of the Board of Directors. The Credit & Investment Planning Department of the Risk Management Unit is responsible for the comprehensive management of credit risk. This depart- ment establishes, revises or abolishes credit policies, the internal rating system, credit authority regulations, credit application regulations, and manages non- performing loans and other aspects of credit portfolio management. The department also controls SMBC’s total credit risk by quantifying credit risk (i.e. calculat- ing risk capital and risk-weighted assets) in cooperation with the Corporate Risk Management Department. The department also monitors risk situations and regularly reports to the Management Committee and the Board of Directors. SMFG 2010 99 SMFG Notes to Consolidated Financial Statements Moreover, the Credit Portfolio Management Department within the Credit & Investment Planning Department works to stabilize SMBC’s overall credit portfolio through market transactions such as loan securitization. In the Corporate Services Unit, the Corporate Research Department analyzes industries as well as investigates the borrower’s business situ- ation to detect early signs of problems. The Credit Administration Department is responsible for formu- lating and implementing measures to reduce SMBC’s exposures mainly to borrowers classified as potentially bankrupt or lower. The Credit Departments of Consumer Banking Unit, Middle Market Banking Unit and other business units play a central role in credit screening and managing their units’ credit portfolios. Each business unit estab- lishes its credit limits based on the baseline amounts for each borrower grading category. Borrowers or loans perceived to have high credit risk undergo intensive evaluation and administration by the unit’s Credit Department. Moreover, the Credit Risk Committee, a consultative body straddling the business units, rounds out SMBC’s oversight system for undertaking flexible and efficient control of credit risk and ensuring the overall soundness of the bank’s loan operations. In addition to these, the Internal Audit Unit, operating independently from the business units, audits asset quality, grading accuracy, self-assessment, and appropriateness of credit risk management system, and reports the results directly to the Board of Directors and the Management Committee. ii. Method of credit risk management SMBC properly manages the credit risk inherent in individual loans and the entire portfolio by assessing and quantifying the credit risk of each borrower/ loan using the internal rating system. In addition to management of individual loans through credit screen- ing and monitoring, it manages the credit portfolio as described below in order to secure and improve the credit portfolio’s soundness and medium-term profitability. — Appropriate risk-taking within the scope of capital To limit credit risks to a permissible level relative to capital, “credit risk capital limit” has been established for internal control purposes. Under this limit, a general guideline and designated guidelines for real estate finance, investment in funds and securitization products, etc. are set for each business unit. Regular monitoring is conducted to ensure that these guidelines are being followed. — Controlling concentration risk Concentration of risk in specific borrowers/industries/ countries could severely reduce a bank’s capital should it materialize. SMBC therefore implements measures to prevent concentration of credit risk in specific industries, and control large exposures to individual borrowers by setting guidelines for maximum loan amounts and conducting thorough loan reviews. To manage country risk, SMBC also has credit limit guidelines based on each country’s creditworthiness. — Greater understanding of actual corporate condi- tions and balancing returns and risks SMBC runs credit operations on the basic principle of thoroughly understanding actual corporate conditions and gaining profit commensurate with the level of credit risk entailed, and makes every effort to improve profit at after-cost (credit cost, capital cost and overhead) level. — Reduction and prevention of non-performing loans On non-performing loans and potential non-performing loans, SMBC carries out loan reviews to clarify credit policies and action plans, enabling it to swiftly imple- ment measures to prevent deterioration of borrowers’ business situations, support business recoveries, collect on loans, and enhance loan security. — Approaches to active portfolio management SMBC is committed to agile portfolio management, such as using credit derivatives and selling loan claims, to stabilize its credit portfolio. In regards to financial instruments such as invest- ments in certain funds, securitized products and credit derivatives that indirectly retain risks related to assets such as corporate bonds and loan claims (underlying assets), such instruments entail market and liquidity risks in addition to credit risk, since such instruments are traded on the market. Credit risk management for these instruments involving detailed analysis and evalu- ation of characteristics of underlying assets is performed while market risk is comprehensively managed within the framework for managing market and liquidity risks. Moreover, guidelines have been established based on the characteristics of each type of risk. In regards to credit risk of derivative transactions, the potential exposure based on the market price is regularly calculated and properly managed. When the counterparty is a financial institution with whom SMBC frequently conducts derivative transactions, measures such as a close-out netting provision, which provide that offsetting credit exposures between the 2 parties will be combined into a single net payment from 1 party to the other in case of bankruptcy or other default event, are implemented to reduce credit risk. ii) Management of market and liquidity risks SMFG manages market and liquidity risks by setting allowable risk limits; ensuring the transparency of the risk management process; and clearly separating front- office, middle-office, and back-office operations for a highly efficient system of mutual checks and balances. i. Market and liquidity risk management systems At SMBC, important matters such as basic policies for managing market and liquidity risks and risk manage- ment framework are determined by the Management Committee and then approved by the Board of Directors. The aforementioned Corporate Risk Management Department, which is independent from the business 100 SMFG 2010 Notes to Consolidated Financial Statements SMFG units that directly handle business transactions, manages market and liquidity risks in an integrated manner. The department also monitors market and liquidity risk situations and regularly reports to the Management Committee and the Board of Directors. Furthermore, SMBC’s cross-departmental “ALM Committee” reports on the state of observance of market risk capital and liquidity risk capital limits, and deliberates on administration of ALM policies. SMBC also has a system whereby front-office departments, middle-office departments and back-office departments check each other’s work in order to prevent clerical errors, unauthorized transactions, etc. In addition, SMBC’s Internal Audit Unit, which is independent from other departments, periodically performs comprehensive internal audits to verify that the risk management framework is properly function- ing and reports the audit results to the Management Committee, the Board of Directors and other concerned committees and departments. ii. Market and liquidity risk management methodology — Market risk management SMBC manages market risk by setting maximum loss and VaR (value at risk: maximum potential loss for a given probability) within the market risk capital limit that is set taking into account stockholders’ equity and other factors and in accordance with the market transaction policies. SMBC uses the historical simulation method (a method for estimating the maximum loss by running simulations of changes in profit and loss on market fluctuation scenarios based on historical data) to measure VaR. Regarding risks associated with foreign exchange rates, interest rates, equity risk, option prices and other market risk factors, SMBC manages such risks by setting a maximum limit on the indicator suited for each market risk factor such as BPV (basis point value: denotes the change in value of a financial instrument resulting from a 0.01 percentage-point change in the yield). — Liquidity risk management At SMBC, funding liquidity risk is managed based on a framework consisting of setting funding gap limits and guidelines, maintaining a system of highly liquid supplementary funding sources, and establishing con- tingency plans. SMBC tries to avoid excessive reliance on short-term funds by managing funding gap limits and guidelines and has established a contingency plan covering emergency action plans such as reducing fund- ing gap limits and guidelines. In addition, to ensure smooth fulfillment of transactions in face of market turmoil, SMBC holds assets such as U.S. treasuries that can be sold immediately and emergency committed lines as supplemental liquidity. Moreover, to manage the liquidity risk of marketable instruments, derivative transactions, etc., SMBC has trading limits for each business office classified by currency, instrument, transaction period, etc. As for financial futures, etc., risks are managed by restricting positions within a certain percentage of open interest in the entire market. (d) Supplementary explanations about matters concerning fair value of financial instruments Fair values of financial instruments are based on their market prices and, in cases where market prices are not available, reasonably calculated prices. Such prices have been calculated using certain assumptions, and may differ if calculated based on different assumptions. SMFG 2010 101 SMFG Notes to Consolidated Financial Statements (2) Fair value of financial instruments (a) Consolidated balance sheet amounts, fair values and net unrealized gains (losses) of financial instruments as of March 31, 2010 are as follows. The amounts shown in the following table do not include financial instruments whose fair values are extremely difficult to determine, such as unlisted stocks classified as “other securities,” and stocks of subsidiaries and affiliates. March 31 1) Cash and due from banks and Deposits with banks*1 ....................... 2) Call loans and bills bought*1 ........................................................... 3) Receivables under resale agreements ................................................ 4) Receivables under securities borrowing transactions ........................ 5) Monetary claims bought*1 ............................................................... 6) Trading assets Securities classified as trading purposes ........................................ 7) Money held in trust ......................................................................... 8) Securities Bond classified as held-to-maturity .............................................. Other securities ........................................................................... 9) Loans and bills discounted ............................................................... Reserve for possible loan losses*1 ................................................. 10) Foreign exchanges*1 ........................................................................ 11) Lease receivables and investment assets*1 ......................................... Total assets ...................................................................................... 1) Deposits .......................................................................................... 2) Negotiable certificates of deposit ..................................................... 3) Call money and bills sold ................................................................. 4) Payables under repurchase agreements ............................................. 5) Payables under securities lending transactions ................................. 6) Commercial paper ........................................................................... 7) Trading liabilities Trading securities sold for short sales ........................................... 8) Borrowed money ............................................................................. 9) Foreign exchanges ........................................................................... 10) Short-term bonds ............................................................................. 11) Bonds .............................................................................................. 12) Due to trust account ........................................................................ Total liabilities ................................................................................ Derivative transactions*2 Consolidated balance sheet amount ¥ 5,838,781 1,119,705 25,226 5,440,622 997,290 3,058,033 18,734 3,272,012 24,383,712 62,701,033 (801,234) 61,899,799 1,101,719 1,824,961 ¥108,980,596 ¥ 78,648,595 6,995,619 2,119,557 1,120,860 4,315,774 310,787 1,582,808 5,470,578 192,299 1,212,178 3,422,672 159,554 ¥105,551,287 Hedge accounting not applied ..................................................... Hedge accounting applied ........................................................... Total ................................................................................................ ¥ 245,128 183,211 ¥ 428,339 Millions of yen 2010 Fair value ¥ 5,839,844 1,121,304 25,226 5,440,622 1,010,523 3,058,033 18,734 3,330,623 24,383,712 62,891,684 1,105,607 1,933,129 ¥110,159,045 ¥ 78,674,772 6,995,575 2,119,557 1,120,860 4,315,774 310,787 1,582,808 5,489,347 192,299 1,212,178 3,514,970 159,554 ¥105,688,486 ¥ 245,128 183,211 ¥ 428,339 Net unrealized gains (losses) ¥ 1,063 1,598 — — 13,233 — — 58,610 — 991,885 3,888 108,168 ¥1,178,449 ¥ 26,176 (43) (0) — — — — 18,768 — — 92,298 — ¥ 137,199 ¥ — — ¥ — 102 SMFG 2010 Notes to Consolidated Financial Statements SMFG Millions of U.S. dollars 2010 March 31 1) Cash and due from banks and Deposits with banks*1 ....................... 2) Call loans and bills bought*1 ........................................................... 3) Receivables under resale agreements ................................................ 4) Receivables under securities borrowing transactions ........................ 5) Monetary claims bought*1 ............................................................... 6) Trading assets Securities classified as trading purposes ........................................ 7) Money held in trust ......................................................................... 8) Securities Bond classified as held-to-maturity .............................................. Other securities ........................................................................... 9) Loans and bills discounted ............................................................... Reserve for possible loan losses*1 ................................................. 10) Foreign exchanges*1 ........................................................................ 11) Lease receivables and investment assets*1 ......................................... Total assets ...................................................................................... 1) Deposits .......................................................................................... 2) Negotiable certificates of deposit ..................................................... 3) Call money and bills sold ................................................................. 4) Payables under repurchase agreements ............................................. 5) Payables under securities lending transactions ................................. 6) Commercial paper ........................................................................... 7) Trading liabilities Trading securities sold for short sales ........................................... 8) Borrowed money ............................................................................. 9) Foreign exchanges ........................................................................... 10) Short-term bonds ............................................................................. 11) Bonds .............................................................................................. 12) Due to trust account ........................................................................ Total liabilities ................................................................................ Derivative transactions*2 Hedge accounting not applied ..................................................... Hedge accounting applied ........................................................... Total ................................................................................................ Consolidated balance sheet amount $ 62,749 12,033 271 58,470 10,718 32,864 201 35,164 262,050 673,842 (8,610) 665,232 11,840 19,613 $1,171,205 $ 845,229 75,181 22,779 12,046 46,381 3,340 17,010 58,792 2,067 13,027 36,783 1,715 $1,134,350 $ 2,634 1,969 $ 4,603 Fair value $ 62,760 12,051 271 58,470 10,860 32,864 201 35,794 262,050 675,891 11,882 20,775 $1,183,869 $ 845,511 75,181 22,779 12,046 46,381 3,340 17,010 58,994 2,067 13,027 37,775 1,715 $1,135,825 $ 2,634 1,969 $ 4,603 Net unrealized gains (losses) $ 11 18 — — 142 — — 630 — 10,659 42 1,162 $12,664 $ 282 (0) (0) — — — — 202 — — 992 — $ 1,475 $ — — $ — *1 Loans and bills discounted do not include general reserve for possible loan losses and specific reserve for possible loan losses. The reserves for possible losses on “Cash and due from banks,” “Call loans and bills bought,” “Monetary claims bought,” “Foreign exchanges,” and “Lease receivables and investment assets” are deducted directly from “Consolidated balance sheet amount” since they are immaterial. *2 The amounts collectively represent the derivative transactions which are recorded on “Trading assets,” “Trading liabilities,” “Other assets” and “Other liabilities.” Debts and credits arising from derivative transactions are presented on a net basis. (b) Fair value calculation methodology for financial instruments Assets 1) Cash and due from banks, 2) Call loans and bills bought, 3) Receivables under resale agreements, 4) Receivables under securities borrowing transactions, 9) Loans and bills discounted, 10) Foreign exchanges, and 11) Lease receivables and investment assets: Of these transactions, the book values of dues from banks without maturity and overdrafts with no specified repay- ment dates are regarded to approximate their fair values; thus, their fair values are their book values. For short-term transactions with remaining life as of the end of the fiscal year not exceeding 6 months, their fair values are, in principle, their book value as book values are regarded to approximate fair values. The fair value of those with a remaining life of more than 6 months is, in principle, the present value of future cash flows (calculated by discounting estimated future cash flows, taking into account factors such as the borrower’s internal rating and pledged collateral, using a rate comprising of a risk-free interest rate and an overhead ratio). Certain consolidated subsidiaries of SMFG calculate the present value by discounting the estimated future cash flows computed based on the contractual interest rate, using a rate comprising a risk-free rate and a credit risk premium. Regarding claims on bankrupt borrowers, effectively SMFG 2010 103 SMFG Notes to Consolidated Financial Statements bankrupt borrowers and potentially bankrupt borrowers, expected losses on such claims are calculated based on either the present value of expected future cash flows or the expected recoverable amount from collateral or guarantees. Since the claims’ balance sheet amounts at the closing date minus the current expected amount of loan losses approximate their fair values, such amounts are regarded as their fair values. 5) Monetary claims bought: The fair values of monetary claims bought with market prices, such as beneficial interests in commodities invest- ment trusts, are based on their market prices as of the end of the fiscal year. The fair values of subordinated trust beneficiary interests related to securitized housing loans are based on the assessed value of underlying assets minus the assessed value of senior beneficial interests, etc. The fair values of other transactions are, in principle, based on prices calculated using methods similar to the methods applied to 9) Loans and bills discounted. 6) Trading assets: The fair values of bonds and other securities held for trad- ing purposes are, in principle, based on their market price at the final date of the fiscal year. 7) Money held in trust: The fair values of money held in trust are, in principle, based on the market prices of securities held in trust calculated using methods similar to the methods applied to 8) Securities. 8) Securities: In principle, the fair values of stocks (including foreign stocks) are based on the average market price during 1 month before the end of the fiscal year. The fair values of bonds and securities with market prices other than stocks are prices calculated based on their market prices on the final date of the fiscal year. In light of the “Practical Solution on Measurement of Fair Value for Financial Assets” (ASBJ Practical Issue Task Force No. 25), the fair values of floating-rate Japanese government bonds are based on the present value of future cash flows (the government bond yield is used to discount and estimate future cash flows). Bond yield and yield volatility are the main price parameters. The fair values of those without market prices, such as private-placement bonds, are based on the present value of future cash flows calculated by discounting estimated future cash flows tak- ing into account the borrower’s internal rating and pledged collateral by a rate comprising a risk-free interest rate and an overhead ratio. However, the fair values of bonds issued by bankrupt borrowers, effectively bankrupt borrowers and potentially bankrupt borrowers are based on the bond’s face value after the deduction of the expected amount of a loss on the bond computed by using the same method applied to the estimation of a loan loss. Meanwhile, the fair values of publicly offered investment trusts are calculated based on the published net asset value (NAV) per share, while those of private placement investment trusts are calculated based on the NAV published by securities firms and other financial institutions. 104 SMFG 2010 Liabilities 1) Deposits, 2) Negotiable certificates of deposit and 12) Due to trust account: The fair values of demand deposits and deposits without maturity are based on their book values as at the end of the fiscal year. The fair values of short-term transactions with remaining life as of the end of the fiscal year not exceeding 6 months are also based on their book values, as their book values are regarded to approximate their market values. The fair values of transactions with a remaining life of more than 6 months are, in principle, based on the present value of future cash flows calculated using the rate applied to the same type of deposits that are newly accepted until the end of the remaining life. 3) Call money and bills sold, 4) Payables under repurchase agreements, 5) Payables under securities lending transac- tions, 6) Commercial paper, 8) Borrowed money, 10) Short-term bonds and 11) Bonds: The fair values of short-term transactions with remaining life as of the end of the fiscal year not exceeding 6 months are based on their book values, as their book values are regarded to approximate their fair values. For transactions with a remaining life of more than 6 months, their fair values are, in principle, based on the present value of future cash flows calculated using the refinancing rate applied to the same type of instruments for the remaining life. The fair values of bonds are based on the present value of future cash flows calculated using the rate derived from the data on the yields of benchmark bonds and publicly-offered subordinated bonds published by securities firms. 7) Trading liabilities: The fair values of bonds sold for short sales and other securities for trading purposes are, in principle, based on their market prices on the final date of the fiscal year. 9) Foreign exchanges: The fair values of foreign currency-denominated deposits without maturity received from other banks are based on their book values as at the end of the fiscal year. The fair values of foreign exchange related short-term borrowings are based on their book values, as their book values are regarded to approximate their fair values. Derivatives transactions The fair values of exchange-traded derivatives are based on their closing prices. With regard to OTC transactions, the fair values of interest rate, currency, stock, bond and credit derivatives are based on their settlement prices as at the end of the fiscal year calculated based on the present value of the expected future cash flows or using valuation tech- niques such as the option pricing model. The fair values of commodity derivatives transactions are based on their settlement prices as at the end of the fiscal year, calculated based on the derivative instrument’s components, includ- ing price and contract term. Notes to Consolidated Financial Statements SMFG (3) Consolidated balance sheet amounts of financial instruments whose fair values are extremely difficult to determine are as follows: March 31 Monetary claims bought: Millions of yen 2010 Millions of U.S. dollars 2010 Monetary claims bought without market prices*1 ........................................................ ¥ 7,889 Securities: Unlisted stocks, etc.*2, 4 .............................................................................................. Investments in partnership, etc.*3, 4 ............................................................................. Total ................................................................................................................................ 291,922 354,422 ¥654,234 $ 85 3,137 3,809 $7,031 *1 Beneficiary claims that (a) behave more like equity than debt, (b) do not have market prices, and (c) for which it is difficult to rationally estimate fair values. They include com- modity investments and beneficiary claims on loan trusts. *2 Not included in the scope of fair value disclosure since there are no market prices and it is extremely difficult to determine their fair values. *3 Capital contributions with no market prices. The above-stated amount includes the book value amount of investments in the partnership of which the SMFG records net changes in their balance sheets and statements of income. *4 Unlisted stocks and investments in partnership totaling ¥26,770 million ($288 million) was written-off in the fiscal year ended March 31, 2010. (4) Redemption schedule of monetary claims bought and securities with maturities March 31 Deposits with banks ..................................................... Call loans and bills bought ........................................... Receivables under resale agreements ............................. Receivables under securities borrowing transactions ..... Monetary claims bought*1 ............................................ Securities*1 .................................................................. Bonds classified as held-to-maturity .......................... Japanese government bonds .................................. Japanese local government bonds .......................... Japanese corporate bonds ....................................... Other .................................................................... Other securities with maturity .................................. Japanese government bonds .................................. Japanese local government bonds .......................... Japanese corporate bonds ....................................... Other .................................................................... Loans and bills discounted*1, 2 ...................................... Foreign exchanges*1 ..................................................... Lease receivables and investment assets*1 ...................... Total ............................................................................. Within 1 year ¥ 4,728,741 1,120,590 25,226 5,440,622 649,799 9,638,321 69,571 65,000 1,595 2,976 — 9,568,749 8,226,690 25,723 675,629 640,706 13,552,411 1,101,482 565,311 ¥36,822,506 Millions of yen 2010 After 1 year through 5 years ¥ 2,685 555 — — 93,698 11,344,537 2,713,680 2,410,000 113,592 188,087 2,000 8,630,856 3,456,218 216,764 2,130,381 2,827,491 22,297,810 2,520 1,000,911 ¥34,742,718 After 5 years through 10 years ¥ — — — — 62,313 3,138,161 483,955 390,000 38,972 50,283 4,700 2,654,206 1,712,053 20,276 363,670 558,206 7,923,621 — 114,874 ¥11,238,970 After 10 years ¥ — — — — 189,786 717,074 — — — — — 717,074 364,500 46 60,592 291,934 10,884,978 — 40,375 ¥11,832,214 SMFG 2010 105 SMFG Notes to Consolidated Financial Statements March 31 Deposits with banks ..................................................... Call loans and bills bought ........................................... Receivables under resale agreements ............................. Receivables under securities borrowing transactions ..... Monetary claims bought*1 ............................................ Securities*1 .................................................................. Bonds classified as held-to-maturity .......................... Japanese government bonds .................................. Japanese local government bonds .......................... Japanese corporate bonds ....................................... Other .................................................................... Other securities with maturity .................................. Japanese government bonds .................................. Japanese local government bonds .......................... Japanese corporate bonds ....................................... Other .................................................................... Loans and bills discounted*1, 2 ...................................... Foreign exchanges*1 ..................................................... Lease receivables and investment assets*1 ...................... Total ............................................................................. Within 1 year $ 50,819 12,043 271 58,470 6,983 103,582 748 699 17 32 — 102,834 88,411 276 7,261 6,886 145,647 11,838 6,075 $395,728 Millions of U.S. dollars 2010 After 1 year through 5 years $ 29 6 — — 1,007 121,919 29,164 25,900 1,221 2,021 22 92,755 37,144 2,329 22,895 30,387 239,632 27 10,757 $373,377 After 5 years through 10 years $ — — — — 670 33,725 5,201 4,191 419 540 51 28,525 18,399 219 3,908 5,999 85,154 — 1,235 $120,784 After 10 years $ — — — — 2,040 7,706 — — — — — 7,706 3,917 1 651 3,137 116,980 — 434 $127,160 *1 The amounts shown in the table above do not include amounts for claims on bankrupt borrowers, effectively bankrupt borrowers and potentially bankrupt borrowers and other claims for which redemption is unlikely. The amounts for such claims are as follows: March 31 Monetary claims bought .................................................................................................................................... Securities ........................................................................................................................................................... Loans and bills discounted ................................................................................................................................. Foreign exchanges ............................................................................................................................................. Lease receivables and investment assets .............................................................................................................. *2 Does not include loans without tenure totaling ¥6,829,836 million ($73,400 million). (5) Redemption schedule of bonds, borrowed money and other interest-bearing debts Millions of U.S. dollars 2010 $ 34 183 13,043 35 108 Millions of yen 2010 ¥ 3,196 16,989 1,213,627 3,286 10,048 Millions of yen 2010 March 31 Deposits* .................................................................... Negotiable certificates of deposit .................................. Call money and bills sold .............................................. Payables under repurchase agreements .......................... Payables under securities lending transactions .............. Commercial paper ........................................................ Borrowed money .......................................................... Foreign exchanges ........................................................ Short-term bonds .......................................................... Bonds ........................................................................... Due to trust account ..................................................... Total ............................................................................. Within 1 year ¥73,936,151 6,959,781 2,119,557 1,120,860 4,315,774 310,787 4,156,807 192,299 1,212,200 362,002 159,554 ¥94,845,775 After 1 year through 5 years ¥4,093,970 35,838 — — — — 993,051 — — 1,181,035 — ¥6,303,896 After 5 years through 10 years ¥ 365,131 — — — — — 172,326 — — 1,471,394 — ¥2,008,852 After 10 years ¥251,172 — — — — — 148,392 — — 408,790 — ¥808,356 106 SMFG 2010 Notes to Consolidated Financial Statements SMFG Millions of U.S. dollars 2010 After 1 year through 5 years $43,998 385 — — — — 10,672 — — 12,692 — $67,747 After 5 years through 10 years $ 3,924 — — — — — 1,852 — — 15,813 — $21,589 After 10 years $2,699 — — — — — 1,595 — — 4,393 — $8,687 March 31 Deposits* ..................................................................... Negotiable certificates of deposit .................................. Call money and bills sold .............................................. Payables under repurchase agreements .......................... Payables under securities lending transactions .............. Commercial paper ........................................................ Borrowed money .......................................................... Foreign exchanges ........................................................ Short-term bonds .......................................................... Bonds ........................................................................... Due to trust account ..................................................... Total ............................................................................. Within 1 year $ 794,585 74,796 22,779 12,046 46,381 3,340 44,673 2,067 13,027 3,890 1,715 $1,019,299 * Demand deposits are included in “Within 1 year.” Deposits include current deposits. 29. Fair Value Information (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 trusts classified as “Monetary claims bought,” in addition to “Securities” stated in the consolidated balance sheets. Fiscal year ended March 31, 2010 (a) Securities classified as trading purposes March 31 Valuation gains included in the earnings for the fiscal year ....................................... Millions of yen 2010 ¥(2,583) Millions of U.S. dollars 2010 $(28) (b) Bonds classified as held-to-maturity March 31 Bonds with unrealized gains: Consolidated balance sheet amount Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other .................................................................................................. Subtotal .......................................................................................... Bonds with unrealized losses: Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other .................................................................................................. Subtotal .......................................................................................... Total ................................................................................................... ¥2,551,114 151,580 239,417 2,195 ¥2,944,308 ¥ 320,098 2,700 411 15,121 ¥ 338,331 ¥3,282,639 Millions of yen 2010 Fair value ¥2,600,336 154,660 246,457 2,199 ¥3,003,653 ¥ 319,472 2,697 410 15,017 ¥ 337,596 ¥3,341,250 Net unrealized gains (losses) ¥49,221 3,079 7,039 4 ¥59,344 ¥ (626) (2) (1) (104) ¥ (734) ¥58,610 SMFG 2010 107 SMFG Notes to Consolidated Financial Statements Millions of U.S. dollars 2010 March 31 Bonds with unrealized gains: Consolidated balance sheet amount Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other .................................................................................................. Subtotal .......................................................................................... Bonds with unrealized losses: Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other .................................................................................................. Subtotal .......................................................................................... Total ................................................................................................... $27,417 1,629 2,573 23 $31,642 $ 3,440 29 4 163 $ 3,636 $35,278 (c) Other securities March 31 Other securities with unrealized gains: Consolidated balance sheet amount Stocks ................................................................................................. Bonds ................................................................................................. Japanese government bonds ............................................................ Japanese local government bonds .................................................... Japanese corporate bonds ................................................................. Other .................................................................................................. Subtotal .......................................................................................... Other securities with unrealized losses: Stocks ................................................................................................. Bonds ................................................................................................. Japanese government bonds ............................................................ Japanese local government bonds .................................................... Japanese corporate bonds ................................................................. Other .................................................................................................. Subtotal .......................................................................................... Total ................................................................................................... ¥ 1,604,127 13,863,729 10,769,980 196,170 2,897,578 2,494,792 ¥17,962,649 ¥ 786,294 3,580,276 3,097,128 72,197 410,951 2,542,531 ¥ 6,909,102 ¥24,871,752 Fair value $27,946 1,662 2,649 23 $32,280 $ 3,433 29 4 162 $ 3,628 $35,908 Millions of yen 2010 Acquisition cost ¥ 1,060,381 13,731,907 10,707,770 194,047 2,830,090 2,371,004 ¥17,163,293 ¥ 919,055 3,588,439 3,099,871 72,313 416,253 2,614,548 ¥ 7,122,043 ¥24,285,337 Net unrealized gains (losses) $529 33 76 0 $638 $ (7) (0) (0) (1) $ (8) $630 Net unrealized gains (losses) ¥ 543,745 131,821 62,209 2,123 67,488 123,788 ¥ 799,355 ¥(132,761) (8,163) (2,743) (116) (5,302) (72,017) ¥(212,941) ¥ 586,414 March 31 Other securities with unrealized gains: Stocks ................................................................................................. Bonds ................................................................................................. Japanese government bonds ............................................................ Japanese local government bonds .................................................... Japanese corporate bonds ................................................................. Other .................................................................................................. Subtotal .......................................................................................... Other securities with unrealized losses: Stocks ................................................................................................. Bonds ................................................................................................. Japanese government bonds ............................................................ Japanese local government bonds .................................................... Japanese corporate bonds ................................................................. Other .................................................................................................. Subtotal .......................................................................................... Total ................................................................................................... Millions of U.S. dollars 2010 Consolidated balance sheet amount Acquisition cost Net unrealized gains (losses) $ 17,240 148,992 115,744 2,108 31,140 26,811 $193,043 $ 8,450 38,477 33,285 776 4,416 27,324 $ 74,251 $267,294 $ 11,396 147,575 115,075 2,085 30,415 25,481 $184,452 $ 9,877 38,565 33,314 777 4,474 28,098 $ 76,540 $260,992 $ 5,844 1,417 669 23 725 1,330 $ 8,591 $(1,427) (88) (29) (1) (58) (774) $(2,289) $ 6,302 Notes: 1. Net unrealized gains (losses) on other securities shown above include gains of ¥105 million ($1 million) that are recognized in the fiscal year’s earnings by applying fair value hedge accounting. 108 SMFG 2010 Notes to Consolidated Financial Statements SMFG 2. Consolidated balance sheet amounts of other securities whose fair values are extremely difficult to determine are as follows: Millions of yen 2010 ¥285,123 369,111 ¥654,234 March 31 Stocks ............................................................................................................................................ Other ............................................................................................................................................ Total .............................................................................................................................................. Millions of U.S. dollars 2010 $3,064 3,967 $7,031 These amounts are not included in “(c) Other securities” since there are no market prices and it is extremely difficult to determine their fair values. (d) Held-to-maturity bonds sold during the year ended March 31, 2010 There are no corresponding transactions. (e) Other securities sold during the year ended March 31, 2010 Year ended March 31 Stocks ..................................................................................................... Bonds ..................................................................................................... Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other ..................................................................................................... Total ....................................................................................................... Sales amount ¥ 107,588 20,061,150 19,422,804 196,472 441,872 12,193,240 ¥32,361,979 Year ended March 31 Stocks ..................................................................................................... Bonds ..................................................................................................... Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other ..................................................................................................... Total ....................................................................................................... Sales amount $ 1,156 215,595 208,735 2,111 4,749 131,040 $347,791 (f) Change of classification of securities There are no corresponding transactions. (g) Write-down of securities Millions of yen 2010 Gains on sales ¥ 50,898 35,397 32,937 634 1,825 61,872 ¥148,167 Millions of U.S. dollars 2010 Gains on sales $ 547 380 354 7 19 665 $1,592 Losses on sales ¥ (3,556) (6,154) (5,915) (103) (136) (24,367) ¥(34,079) Losses on sales $ (38) (66) (64) (1) (1) (262) $(366) Securities (excluding stocks of subsidiaries and affiliates) with fair value are considered as impaired if the fair value declines materi- ally below the acquisition cost and such decline is not considered as recoverable. In such a case, the fair 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 loss for the fiscal year was ¥19,519 million ($210 million). The rule for determining “material decline” is as follows and is based on the classification of issuers 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 4 categories of issuers. Fair value is lower than acquisition cost. Fair value is 30% or more lower than acquisition cost. Fair value is 50% or more lower than acquisition cost. Fiscal year ended March 31, 2009 (a) Securities classified as trading purposes March 31 Consolidated balance sheet amount ............................................................................................................................. Valuation gains included in the earnings for the fiscal year ......................................................................................... Millions of yen 2009 ¥858,134 502 SMFG 2010 109 SMFG Notes to Consolidated Financial Statements (b) Bonds classified as held-to-maturity with fair value Consolidated balance sheet amount March 31 Japanese government bonds ............................................... ¥1,574,004 96,312 Japanese local government bonds ....................................... 392,209 Japanese corporate bonds ................................................... Other ................................................................................ 9,181 Total .................................................................................. ¥2,071,708 Fair value ¥1,596,291 97,265 396,215 8,676 ¥2,098,449 Note: Fair value is calculated using market prices at the fiscal year-end. (c) Other securities with fair value Acquisition cost Consolidated balance sheet amount March 31 Stocks ................................................................................ ¥ 1,978,015 ¥ 1,985,078 14,008,076 Bonds ................................................................................ 14,010,902 13,160,414 Japanese government bonds ........................................... 13,158,932 242,376 242,419 Japanese local government bonds ................................... 609,550 Japanese corporate bonds ............................................... 605,286 6,010,732 6,048,145 Other ................................................................................ Total .................................................................................. ¥22,037,063 ¥22,003,887 Millions of yen 2009 Net unrealized gains (losses) ¥22,286 953 4,006 (504) ¥26,741 Millions of yen 2009 Net unrealized gains (losses) ¥ 7,062 (2,826) 1,482 (43) (4,264) (37,412) ¥(33,176) Unrealized gains ¥22,582 962 4,611 — ¥28,155 Unrealized losses ¥ 295 9 605 504 ¥1,414 Unrealized gains ¥287,380 21,534 20,029 499 1,005 47,920 ¥356,834 Unrealized losses ¥280,317 24,360 18,547 542 5,270 85,332 ¥390,011 Notes: 1. Consolidated balance sheet amount is calculated as follows: Stocks (including foreign stocks): Average market prices during 1 month before the fiscal year-end Bonds and other: Market prices at the fiscal year-end or fair value based on the DCF method on certain Japanese government bonds 2. Other securities with fair value are considered as impaired if the fair value declines materially below the acquisition cost and such decline is not considered as recover- able. In such a case, the fair 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 loss for the fiscal year ended March 31, 2009 was ¥156,721 million. The rule for determining “material decline” is as follows and is based on the classification of issuers 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. Fair value is lower than acquisition cost. Fair value is 30% or more lower than acquisition cost. Fair value is 50% or more lower than acquisition cost. Issuers requiring caution: Issuers that are identified for close monitoring. Normal issuers: Issuers other than the above 4 categories of issuers. (d) Held-to-maturity bonds sold during the year ended March 31, 2009 There are no corresponding transactions. (e) Other securities sold during the year ended March 31, 2009 Year ended March 31 Sales amount .............................................................................................................................................................. Gains on sales ............................................................................................................................................................. Losses on sales ............................................................................................................................................................. (f) Securities with no available market value March 31 Bonds classified as held-to-maturity: Millions of yen 2009 ¥34,610,449 158,285 75,997 Millions of yen Consolidated balance sheet amount 2009 Beneficiary claims on accounts receivable, etc. ....................................................................................................... ¥ 9,996 Other securities: Unlisted stocks (excluding OTC stocks) .................................................................................................................. Unlisted bonds ....................................................................................................................................................... Unlisted foreign securities ...................................................................................................................................... Other ...................................................................................................................................................................... 332,450 2,901,693 800,543 564,348 110 SMFG 2010 Notes to Consolidated Financial Statements SMFG (g) Change of classification of securities There are no corresponding transactions. (h) Redemption schedule of other securities with maturities and held-to-maturity bonds March 31 Bonds ........................................................................................ Japanese government bonds ................................................... Japanese local government bonds ........................................... Japanese corporate bonds ....................................................... Other ........................................................................................ Total .......................................................................................... Within 1 year ¥3,416,761 2,802,254 32,001 582,504 1,077,576 ¥4,494,337 (2) Money held in trust (a) Money held in trust classified as trading purposes Millions of yen 2009 After 1 year through 5 years ¥11,895,495 9,376,045 232,744 2,286,704 4,272,647 ¥16,168,143 After 5 years through 10 years ¥1,987,483 1,133,529 73,889 780,064 788,691 ¥2,776,174 After 10 years ¥1,659,495 1,422,588 52 236,853 609,101 ¥2,268,597 March 31 Consolidated balance sheet amount ............................................................ Valuation gains (losses) included in the earnings for the fiscal year ............. 2010 ¥1,483 13 2009 ¥1,416 (3) Millions of yen (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 (losses) ...................................................................... Unrealized gains .................................................................................... Unrealized losses .................................................................................... 2010 ¥17,188 17,250 62 157 (95) Note: Consolidated balance sheet amount is calculated using market prices at the fiscal year-end. 2009 ¥7,830 7,568 (262) — (262) Millions of yen (3) Net unrealized gains (losses) on other securities and other money held in trust Millions of yen March 31 Net unrealized gains (losses) ...................................................................... Other securities ..................................................................................... Other money held in trust ..................................................................... (–) Deferred tax liabilities .......................................................................... Net unrealized gains (losses) on other securities (before following adjustment) .................................................................. (–) Minority interests ................................................................................. (+) SMFG’s interest in net unrealized gains (losses) on valuation of other securities held by affiliates accounted for by the equity method .......... Net unrealized gains (losses) on other securities ......................................... 2010 ¥586,154 586,091 62 168,758 417,396 7,991 3,304 ¥412,708 2009 ¥(34,044) (33,781) (262) 14,428 (48,472) (5,400) 28,422 ¥(14,649) Millions of U.S. dollars 2010 $16 0 Millions of U.S. dollars 2010 $184 185 1 2 (1) Millions of U.S. dollars 2010 $6,299 6,299 0 1,813 4,486 86 35 $4,435 Notes: 1. Net unrealized gains (losses) on other securities as of March 31, 2010 included gains of ¥105 million ($1 million) that are recognized in the fiscal year’s earnings by applying fair value hedge accounting. 2. Net unrealized gains (losses) included foreign currency translation adjustments on non-marketable securities denominated in foreign currencies. 30. Derivative Transactions Fiscal year ended March 31, 2010 (1) Derivative transactions to which the hedge accounting method is not applied The following tables set forth the contract amount or the amount equivalent to the principal, fair value, valuation gains (losses) and cal- culation method of the relevant commodities by category with respect to derivative transactions to which the hedge accounting method is not applied at the end of the fiscal year. Contract amount does not indicate the market risk relating to derivative transactions. SMFG 2010 111 SMFG Notes to Consolidated Financial Statements (a) Interest rate derivatives March 31 Listed Interest rate futures: Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 27,455,094 32,231,909 ¥ 1,429,658 1,234,295 ¥ (26,886) 30,344 ¥ (26,886) 30,344 Over-the-counter 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 ...................................... — 25,246,604 364,973,058 168,753,817 170,326,998 25,798,196 — 907,098 264,226,831 124,132,310 122,682,985 17,317,488 Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... 2,691,761 2,467,679 Caps: Sold .................................................................................................... Bought ............................................................................................... 24,121,287 11,007,401 Floors: Sold ................................................................................................... Bought ............................................................................................... 1,761,137 10,689,965 Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 732,102 2,526,134 / 1,954,642 2,051,889 7,413,055 3,766,465 659,758 2,103,435 342,078 1,235,256 / — (340) 125,966 4,254,072 (4,118,551) (6,016) (59,016) 64,750 (13,228) 7,726 (18,523) 11,058 — (340) 125,966 4,254,072 (4,118,551) (6,016) (59,016) 64,750 (13,228) 7,726 (18,523) 11,058 (23,327) 81,184 ¥ 179,707 (23,327) 81,184 ¥ 179,707 March 31 Listed Interest rate futures: Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $ 295,057 346,393 $ 15,364 13,265 $ (289) 326 $ (289) 326 Over-the-counter 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 ...................................... — 271,323 3,922,333 1,813,582 1,830,489 277,251 Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... Caps: Sold .................................................................................................... Bought ............................................................................................... Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 28,928 26,520 259,229 118,296 18,927 114,884 7,868 27,148 / — 9,749 2,839,622 1,334,039 1,318,463 186,109 21,006 22,051 79,667 40,478 7,090 22,605 3,676 13,275 / — (4) 1,354 45,718 (44,262) (65) (634) 696 (142) 83 (199) 119 — (4) 1,354 45,718 (44,262) (65) (634) 696 (142) 83 (199) 119 (251) 872 $ 1,931 (251) 872 $ 1,931 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Financial Exchange and others. Fair value of OTC transactions is calculated using discounted present value and option pricing models. 112 SMFG 2010 Notes to Consolidated Financial Statements SMFG Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥22,944,557 ¥15,000,880 ¥(197,861) ¥ (37,404) (b) Currency derivatives March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... 3,855,995 3,850,518 Other: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... 51 42 / — — / 1 0 ¥ 8,620 812,380 962,113 34,515,123 787,350 861,923 3,923,138 2,479,933 2,378,255 (14,820) 30,552 116,047 (313,707) 388,407 (14,820) 30,552 116,047 (313,707) 388,407 1 0 ¥169,077 March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) $246,583 $161,213 $(2,126) $ (402) 8,731 10,340 370,931 41,440 41,381 1 0 / 8,462 9,263 42,162 26,652 25,559 — — / (159) 328 1,247 (3,371) 4,174 0 0 $ 93 (159) 328 1,247 (3,371) 4,174 0 0 $1,817 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. 2. Fair value is calculated using discounted present value and option pricing models. (c) Equity derivatives March 31 Listed Equity price index futures: Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 57,478 35,779 ¥ — — ¥ (1,416) 955 ¥ (1,416) 955 Equity price index options: Sold .................................................................................................... Bought ............................................................................................... 1,825 225 — — (1) 1 (1) 1 Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... 226,398 233,424 152,641 225,474 Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 114 294 / — — / (45,488) 45,680 (0) 16 ¥ (253) (45,488) 45,680 (0) 16 ¥ (253) SMFG 2010 113 SMFG Notes to Consolidated Financial Statements March 31 Listed Equity price index futures: Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $ 618 385 Equity price index options: Sold .................................................................................................... Bought ............................................................................................... 20 2 Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... 2,433 2,509 Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 1 3 / $ — — — — 1,640 2,423 — — / $ (15) 10 (0) 0 (489) 491 (0) 0 $ (3) $ (15) 10 (0) 0 (489) 491 (0) 0 $ (3) Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Stock Exchange and others. Fair value of OTC transactions is calculated using option pricing models. (d) Bond derivatives March 31 Listed Bond futures: Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥1,320,583 1,232,748 ¥ — — ¥5,799 (6,710) ¥5,799 (6,710) Bond futures options: Sold .................................................................................................... Bought ............................................................................................... 8,652 209,652 — — Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... — 42,092 270,000 270,000 / — 39,082 — — / 5 256 — 919 5 256 — 919 (247) 262 ¥ 285 (247) 262 ¥ 285 March 31 Listed Bond futures: Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $14,192 13,248 Bond futures options: Sold .................................................................................................... Bought ............................................................................................... 93 2,253 Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... — 452 2,902 2,902 / $ — — — — — 420 — — / $62 (72) 0 3 — 10 (3) 3 $ 3 $62 (72) 0 3 — 10 (3) 3 $ 3 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Stock Exchange and others. Fair value of OTC transactions is calculated using discounted present value and option pricing models. 114 SMFG 2010 Notes to Consolidated Financial Statements SMFG (e) Commodity derivatives March 31 Listed Commodity futures: Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 11,998 12,235 ¥ — — ¥ (160) 154 ¥ (160) 154 Over-the-counter Commodity swaps: Receivable fixed price/payable floating price....................................... Receivable floating price/payable fixed price....................................... Receivable floating price/payable floating price .................................. Commodity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 213,634 172,127 7 22,674 25,623 / 199,442 159,140 7 16,019 16,355 / (48,721) 101,006 0 (198) 1,821 ¥ 53,902 (48,721) 101,006 0 (198) 1,821 ¥ 53,902 March 31 Listed Commodity futures: Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $ 129 131 $ — — $ (2) 2 $ (2) 2 Over-the-counter Commodity swaps: Receivable fixed price/payable floating price....................................... Receivable floating price/payable fixed price....................................... Receivable floating price/payable floating price .................................. Commodity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 2,296 1,850 0 244 275 / 2,143 1,710 0 172 176 / (524) 1,086 0 (2) 19 $ 579 (524) 1,086 0 (2) 19 $ 579 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the New York Mercantile Exchange and others. Fair value of OTC transactions is calculated based on factors such as price of the relevant commodity and contract term. 3. Commodity derivatives are transactions on fuel and metal. (f) Credit derivative transactions March 31 Over-the-counter Credit default options: Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... ¥1,174,089 1,362,339 / ¥1,079,228 1,078,463 / ¥(73,555) 76,421 ¥ 2,865 ¥(73,555) 76,421 ¥ 2,865 March 31 Over-the-counter Credit default options: Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... $12,618 14,641 / $11,598 11,590 / $(790) 821 $ 31 $(790) 821 $ 31 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. 2. Fair 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 2010 115 SMFG Notes to Consolidated Financial Statements (2) Derivative transactions to which the hedge accounting method is applied The following tables set forth the contract amount or the amount equivalent to the principal, fair value and calculation method of the relevant commodities by category with respect to derivative transactions to which the hedge accounting method is applied at the end of the fiscal year. Contract amount does not indicate the market risk relating to derivative transactions. (a) Interest rate derivatives Principal items hedged Interest-earning/bearing financial assets/liabilities such as loans and bills discounted, other securi- ties (bonds), deposits and negotiable certificates of deposits March 31 Hedge accounting method Deferral hedge method Type of derivative Interest rate futures: 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 ............................................................ Recognition of gain or loss on the hedging instrument Special treatment for interest rate swaps Interest rate swaps: .............................................. Loans and bills discounted; Receivable floating rate/payable fixed rate ....... other securities (bonds) Interest rate swaps: .............................................. Loans and bills discounted; Receivable fixed rate/payable floating rate ....... Receivable floating rate/payable fixed rate ....... Receivable floating rate/payable floating rate ... Total .................................................................... borrowed money; Bonds Principal items hedged Interest-earning/bearing financial assets/liabilities such as loans and bills discounted, other securi- ties (bonds), deposits and negotiable certificates of deposits March 31 Hedge accounting method Deferral hedge method Type of derivative Interest rate futures: 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 ............................................................ Recognition of gain or loss on the hedging instrument Special treatment for interest rate swaps Interest rate swaps: .............................................. Loans and bills discounted; Receivable floating rate/payable fixed rate ....... other securities (bonds) Interest rate swaps: .............................................. Loans and bills discounted; Receivable fixed rate/payable floating rate ....... Receivable floating rate/payable fixed rate ....... Receivable floating rate/payable floating rate ... Total .................................................................... borrowed money; Bonds Millions of yen 2010 Contract amount Total Over 1 year Fair value ¥ 687,343 15,799,182 33,670,699 22,949,812 10,661,052 59,833 ¥ 372,196 — 27,749,612 18,482,089 9,237,689 29,833 ¥ (126) 1,862 23,415 321,049 (298,913) 1,278 470,930 751 460,558 — — 600 — — 171 7,850 72,655 72,655 9,135,218 25,500 9,077,718 32,000 / — 7,850 69,368 69,368 9,105,823 14,500 9,063,623 27,700 / (605) (1) — 0 (0) 0 (4,662) (4,662) (Note 3) ¥ 19,880 Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value $ 7,387 169,792 361,856 246,640 114,573 643 $ 4,000 — 298,223 198,625 99,277 321 $ (1) 20 252 3,450 (3,212) 14 5,061 8 — 6 2 84 781 781 98,175 274 97,557 344 / 4,950 — — — — 84 745 745 97,859 156 97,406 297 / (7) (0) — 0 (0) 0 (50) (50) (Note 3) $ 214 Notes: 1. SMFG applies deferred hedge accounting stipulated in “Treatment for Accounting and Auditing of Application of Accounting Standard for Financial Instruments in Banking Industry” (JICPA Industry Audit Committee Report No. 24). 116 SMFG 2010 Notes to Consolidated Financial Statements SMFG 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Financial Exchange and others. Fair value of OTC transactions is calculated using discounted present value and option pricing models. 3. Interest rate swap amounts measured by the special treatment for interest rate swaps are treated with the borrowed money or other transaction that is subject to the hedge. Therefore such fair value is included in the fair value of the relevant transaction subject to the hedge in “28. Financial Instruments.” (b) Currency derivatives March 31 Hedge accounting method Deferral hedge method Recognition of gain or loss on the hedging instrument Allocation method March 31 Hedge accounting method Deferral hedge method Recognition of gain or loss on the hedging instrument Allocation method Type of derivative Principal items hedged Currency swaps. ................................................... Foreign currency denomi- Forward foreign exchange .................................... nated loans and bills discounted; other securities (bonds); deposits; foreign currency exchange, etc. Millions of yen 2010 Contract amount Total ¥2,058,317 10,152 Over 1 year ¥1,849,783 — Fair value ¥163,796 111 Currency swaps. ................................................... Deposits 19,785 — (301) Currency swaps. ................................................... Deposits; borrowed money Forward foreign exchange .................................... Total .................................................................... 7,866 124,361 / 6,635 — / (Note 3) ¥163,607 Type of derivative Principal items hedged Currency swaps. ................................................... Foreign currency denomi- Forward foreign exchange .................................... nated loans and bills discounted; other securities (bonds); deposits; foreign currency exchange, etc. Currency swaps. ................................................... Deposits Currency swaps. ................................................... Deposits; borrowed money Forward foreign exchange .................................... Total .................................................................... Millions of U.S. dollars 2010 Contract amount Total $22,121 109 Over 1 year $19,879 — Fair value $1,760 1 213 85 1,336 / — 71 — / (3) (Note 3) $1,758 Notes: 1. SMFG applies deferred hedge accounting stipulated in “Treatment for Accounting and Auditing Concerning Accounting for Foreign Currency Transactions in Banking Industry” (JICPA Industry Audit Committee Report No. 25). 2. Fair value is calculated using discounted present value. 3. Foreign forward exchange amounts treated by the allocation method are treated with the deposit or other transaction that is subject to the hedge. Therefore such fair value is included in the fair value of the relevant transaction subject to the hedge in “28. Financial Instruments.” (c) Equity derivatives March 31 Hedge accounting method Recognition of gain or loss on the hedging instrument March 31 Hedge accounting method Recognition of gain or loss on the hedging instrument Type of derivative Equity price index swaps: Principal items hedged Other securities (equity) Receivable equity index/payable floating rate ... Receivable floating rate/payable equity index ... Total .................................................................... Type of derivative Equity price index swaps: Principal items hedged Other securities (equity) Receivable equity index/payable floating rate ... Receivable floating rate/payable equity index ... Total .................................................................... Millions of yen 2010 Contract amount Total Over 1 year Fair value ¥ — 9,534 / ¥ — 9,534 / ¥ — (276) ¥(276) Millions of U.S. dollars 2010 Contract amount Total Over 1 year Fair value $ — 102 / $ — 102 / $— (3) $ (3) Note: Fair value is calculated using discounted present value. SMFG 2010 117 SMFG Notes to Consolidated Financial Statements Fiscal year ended March 31, 2009 (1) Interest rate derivatives March 31 Listed Interest rate futures: Millions of yen 2009 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 17,636,094 19,571,966 ¥ 1,254,229 1,557,621 ¥ (41,578) 51,493 ¥ (41,578) 51,493 Over-the-counter 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 ...................................... — 15,742,690 395,948,961 186,295,438 186,981,391 22,579,384 — 97,966 283,809,494 135,517,151 132,487,292 15,712,303 Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... 2,690,323 2,802,501 1,789,900 2,143,328 Caps: Sold .................................................................................................... Bought ............................................................................................... 27,834,072 13,867,378 12,451,630 6,122,525 Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 3,351,169 5,116,400 1,177,521 3,454,028 / 1,816,123 2,810,008 575,022 2,000,040 / — 114 207,729 4,508,393 (4,300,450) 4,399 (65,983) 65,627 (5,342) 3,263 (21,272) 8,036 — 114 207,729 4,508,393 (4,300,450) 4,399 (65,983) 65,627 (5,342) 3,263 (21,272) 8,036 (32,707) 100,656 ¥ 270,036 (32,707) 100,656 ¥ 270,036 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. Derivative transactions to which the deferred hedge accounting method is applied are not included in the amounts above. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Financial Exchange and others. Fair value of OTC transactions is calculated using discounted present value and option pricing models. (2) Currency derivatives Millions of yen 2009 March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥22,343,204 ¥14,918,715 ¥(138,309) ¥(107,046) 863,862 964,627 44,250,845 4,448,659 4,356,557 / 863,862 955,373 4,431,723 2,475,706 2,411,169 / (13,907) 30,040 108,517 (269,220) 303,847 ¥ 20,967 (13,907) 30,040 108,517 (269,220) 303,847 ¥ 52,231 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. The amounts above do not include the following: (a) Derivative transactions to which the deferred hedge accounting method is applied; (b) Those that are allotted to financial assets/liabilities denominated in foreign currencies and whose fair values are already reflected in the consolidated balance sheets; and (c) Those that are allotted to financial assets/liabilities denominated in foreign currencies, and the financial assets/liabilities are eliminated in the process of consolidation. 2. Fair value is calculated using discounted present value and option pricing models. 118 SMFG 2010 (3) Equity derivatives March 31 Listed Equity price index futures: Notes to Consolidated Financial Statements SMFG Millions of yen 2009 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 14,239 14,533 ¥ — — ¥ (632) 636 ¥ (632) 636 Equity price index options: Sold .................................................................................................... Bought ............................................................................................... 2,218 144 — — (17) 3 (17) 3 Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 219,238 219,238 / 145,209 145,209 / (63,785) 63,785 ¥ (9) (63,785) 63,785 ¥ (9) Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. Derivative transactions to which the deferred hedge accounting method is applied are not included in the amounts above. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Stock Exchange and others. Fair value of OTC transactions is calculated using option pricing models. (4) Bond derivatives March 31 Listed Bond futures: Millions of yen 2009 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥976,285 964,958 Bond futures options: Sold .................................................................................................... Bought ............................................................................................... 15,000 — Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... — 44,076 450,000 450,000 / ¥ — — — — — 44,059 — — / ¥(9,158) 8,638 ¥(9,158) 8,638 1 — — 561 1 — — 561 — 1 ¥ 44 — 1 ¥ 44 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. Derivative transactions to which the deferred hedge accounting method is applied are not included in the amounts above. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the Tokyo Stock Exchange and others. Fair value of OTC transactions is calculated using discounted present value and option pricing models. SMFG 2010 119 SMFG Notes to Consolidated Financial Statements (5) Commodity derivatives March 31 Listed Commodity futures: Millions of yen 2009 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ — 156 ¥ — — ¥ — 25 ¥ — 25 Over-the-counter Commodity swaps: Receivable fixed price/payable floating price....................................... Receivable floating price/payable fixed price....................................... 295,434 243,608 Commodity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 14,335 39,276 / 246,531 194,760 11,786 33,637 / 37,408 27,707 (779) 2,015 ¥66,376 37,408 27,707 (779) 2,015 ¥66,376 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. Derivative transactions to which the deferred hedge accounting method is applied are not included in the amounts above. 2. Fair value of transactions listed on exchange is calculated using the closing prices on the New York Mercantile Exchange and others. Fair value of OTC transactions is calculated based on factors such as price of the relevant commodity and contract term. 3. Commodity derivatives are transactions on fuel and metal. (6) Credit derivative transactions March 31 Over-the-counter Credit default options: Millions of yen 2009 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... ¥1,179,621 1,325,430 / ¥1,167,801 1,308,288 / ¥(209,630) 229,275 ¥ 19,644 ¥(209,630) 229,275 ¥ 19,644 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of operations. Derivative transactions to which the deferred hedge accounting method is applied are not included in the amounts above. 2. Fair 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. 31. Stock Options 1. Share-based compensation expenses which were accounted for as general and administrative expenses in the fiscal years ended March 31, 2010 and 2009 are as follows: Year ended March 31 Share-based compensation expenses ................................................................. 2010 ¥15 2009 ¥22 Millions of yen Millions of U.S. dollars 2010 ¥0 2. Outline of stock options and changes is as follows: (1) SMFG (a) Outline of stock options Date of resolution Title and number of grantees ............................................................... Directors and employees of SMFG and SMBC: 677 Number of stock options* ................................................................... Grant date ........................................................................................... Condition for vesting ........................................................................... Requisite service period ....................................................................... Exercise period .................................................................................... Common shares: 162,000 August 30, 2002 N.A. N.A. June 28, 2004 to June 27, 2012 June 27, 2002 * “Number of stock options” is reported in consideration of the 100-for-1 stock split implemented on January 4, 2009. 120 SMFG 2010 Notes to Consolidated Financial Statements SMFG (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 ....................................................................................... June 27, 2002 — — — — — 108,100 — — — 108,100 * Number of stock as of the previous fiscal year-end is reported in consideration of the 100-for-1 stock split implemented on January 4, 2009. Price information (Yen) Date of resolution Exercise price ....................................................................................... Average exercise price .......................................................................... Fair value at the grant date .................................................................. June 27, 2002 ¥6,649 — — (2) Kansai Urban Banking Corporation June 28, 2001 June 27, 2002 June 27, 2003 June 29, 2004 June 29, 2005 June 29, 2006 (a) Outline of stock options Date of resolution Title and number of grantees ........................................... Directors and employees 45 Number of stock options ................................................. Common shares 238,000 Grant date ....................................................................... July 31, 2001 Condition for vesting ....................................................... Requisite service period ................................................... Exercise period ................................................................ June 29, 2003 to June 28, 2011 N.A. N.A. Directors and employees 44 Directors and employees 65 Directors and employees 174 Directors and employees 183 Directors 9 Common shares 234,000 Common shares 306,000 Common shares 399,000 Common shares 464,000 Common shares 162,000 July 31, 2002 July 31, 2003 July 30, 2004 July 29, 2005 July 31, 2006 N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. June 28, 2004 to June 27, 2012 June 28, 2005 to June 27, 2013 June 30, 2006 to June 29, 2014 June 30, 2007 to June 29, 2015 June 30, 2008 to June 29, 2016 Date of resolution Title and number of grantees .......................................... Officers not doubling as directors 14 Employees 46 June 29, 2006 June 28, 2007 June 28, 2007 June 27, 2008 June 26, 2009 Officers not Directors 11 doubling as Officers not directors 14 doubling as Employees 48 directors 14 Employees 57 Directors 9 Officers not doubling as directors 16 Employees 45 Directors 10 Number of stock options ................................................. Common shares 115,000 Grant date ....................................................................... July 31, 2006 Condition for vesting ....................................................... Requisite service period ................................................... Exercise period ................................................................ June 30, 2008 to June 29, 2016 N.A. N.A. Common shares 174,000 Common shares 112,000 Common shares 289,000 Common shares 350,000 July 31, 2007 July 31, 2007 July 31, 2008 July 31, 2009 N.A. N.A. N.A. N.A. N.A. N.A. N.A. N.A. June 29, 2009 to June 28, 2017 June 29, 2009 to June 28, 2017 June 28, 2010 to June 27, 2018 June 27, 2011 to June 26, 2019 SMFG 2010 121 SMFG Notes to Consolidated Financial Statements (b) Stock options granted and changes Number of stock options Date of resolution Before vested June 28, 2001 June 27, 2002 June 27, 2003 June 29, 2004 June 29, 2005 June 29, 2006 Previous fiscal year-end ................................................ Granted ....................................................................... Forfeited ...................................................................... Vested.......................................................................... Outstanding ................................................................ — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — After vested Previous fiscal year-end ................................................ 112,000 — Vested.......................................................................... 8,000 Exercised ..................................................................... — Forfeited ...................................................................... Exercisable ................................................................... 104,000 158,000 — 20,000 — 138,000 228,000 — 6,000 — 222,000 329,000 — — 4,000 325,000 451,000 — — — 451,000 162,000 — — — 162,000 Date of resolution Before vested June 29, 2006 June 28, 2007 June 28, 2007 June 27, 2008 June 26, 2009 Previous fiscal year-end ................................................ Granted ....................................................................... Forfeited ...................................................................... Vested.......................................................................... Outstanding ................................................................ — 174,000 — — — — — 174,000 — — After vested 112,000 — — 112,000 289,000 — — 350,000 — — — — 350,000 — 289,000 Previous fiscal year-end ................................................ 115,000 — Vested.......................................................................... — 174,000 — Exercised ..................................................................... — — — Forfeited ...................................................................... 174,000 Exercisable ................................................................... 115,000 — 112,000 — — 112,000 — — — — — — — — — — Price information (Yen) Date of resolution Exercise price ................................................................... Average exercise price ...................................................... Fair value at the grant date .............................................. 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 ¥155 200 — ¥131 163 — ¥179 200 — ¥202 — — ¥313 — — ¥490 — 138 June 29, 2006 June 28, 2007 June 28, 2007 June 27, 2008 June 26, 2009 ¥461 — 96 ¥490 — 138 ¥193 — 51 ¥461 — 96 ¥302 — 37 (c) Valuation technique used for valuating fair value of stock options Stock options granted in the fiscal year ended March 31, 2010 were valued 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 .................................................................... *1 Calculated based on the actual stock prices during the 5 years from June 2004 to June 2009 *2 The average expected life could not be estimated rationally due to an insufficient amount of data. Therefore, it was estimated assuming that the options were exercised at the June 26, 2009 49.10% 5 years ¥3 per share 0.70% midpoint of the exercise period. *3 The actual dividends on common stock for the fiscal year ended March 31, 2009 *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. 122 SMFG 2010 Notes to Consolidated Financial Statements SMFG 32. 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 Millions of yen 2010 Banking business Leasing business Other business Total Elimination Consolidated ¥ 2,281,797 46,765 2,328,562 1,880,076 ¥ 448,486 ¥ 322,691 5,484 328,176 284,948 ¥ 43,228 ¥ 561,976 242,343 804,319 683,373 ¥ 120,946 ¥ 3,166,465 294,593 3,461,058 2,848,397 ¥ 612,661 ¥ — (294,593) (294,593) (240,700) ¥ (53,892) ¥ 3,166,465 — 3,166,465 2,607,696 ¥ 558,769 Assets .............................................. Depreciation .................................... Losses on impairment of fixed assets ... Capital expenditure .......................... ¥111,831,177 78,608 11,396 108,434 ¥2,735,416 28,501 988 88,583 ¥13,570,744 29,746 470 41,424 ¥128,137,338 136,856 12,856 238,441 ¥(4,977,824) 4 — 0 ¥123,159,513 136,860 12,856 238,441 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 Millions of yen 2009 Banking business Leasing business Other business Total Elimination Consolidated ¥ 2,773,183 65,756 2,838,940 2,800,453 ¥ 38,486 ¥ 332,465 5,511 337,976 306,585 ¥ 31,391 ¥ 447,194 306,084 753,279 681,077 ¥ 72,201 ¥ 3,552,843 377,352 3,930,196 3,788,116 ¥ 142,080 ¥ — (377,352) (377,352) (280,583) ¥ (96,769) ¥ 3,552,843 — 3,552,843 3,507,532 ¥ 45,311 Assets .............................................. Depreciation .................................... Losses on impairment of fixed assets ... Capital expenditure .......................... ¥114,704,051 70,803 6,541 124,546 ¥2,918,254 25,491 — 102,240 ¥8,222,027 26,722 821 23,326 ¥125,844,333 123,017 7,363 250,113 ¥(6,207,109) 7 — 7 ¥119,637,224 123,025 7,363 250,121 Banking business Leasing business Other business Total Elimination Consolidated Millions of U.S. dollars 2010 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 $ 24,522 503 25,025 20,205 $ 4,820 Assets .............................................. Depreciation .................................... Losses on impairment of fixed assets ... Capital expenditure .......................... $1,201,840 845 122 1,165 $ 3,468 59 3,527 3,063 $ 464 $29,397 306 11 952 $ 6,040 2,604 8,644 7,344 $ 1,300 $145,843 320 5 445 $ 34,030 3,166 37,196 30,612 $ 6,584 $1,377,080 1,471 138 2,562 $ — (3,166) (3,166) (2,587) $ (579) $(53,496) 0 — 0 $ 34,030 — 34,030 28,025 $ 6,005 $1,323,584 1,471 138 2,562 Notes: 1. The business segmentation is classified based on SMFG’s internal management 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 ¥6,214,065 million ($66,782 million) and ¥4,117,977 million at March 31, 2010 and 2009, respec- tively, which mainly consist of investments in subsidiaries and affiliates. 4. Ordinary income represents total income excluding gains on disposal of fixed assets, recoveries 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. (20) (a), “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, partially revised on March 10, 2008) and “Implementation Guidance on Disclosures about Fair Value of Financial Instruments” (ASBJ Guidance No. 19, issued on March 10, 2008) became effective from the fiscal year ending on and after March 31, 2010, and SMFG has applied them from the fiscal year ended March 31, 2010. As a result of the accounting change, Ordinary expenses of “Banking business” for the year ended March 31, 2010 decreased by ¥19,251 million ($207 million) and Ordinary profit of “Banking business” increased by ¥19,251 million ($207 million) as compared with the former method. Assets of “Banking business” increased by ¥59,270 million ($637 million) and Assets of “Other business” decreased by ¥703 million ($8 million). SMFG 2010 123 SMFG Notes to Consolidated Financial Statements 6. As mentioned in Note 2. (20) (c), non-transfer ownership finance leases were formerly accounted for using the same method as for operating leases. “Accounting Standard for Lease Transactions” (ASBJ Statement No. 13, issued on March 30, 2007) and “Implementation Guidance on Accounting Standard for Lease Transactions” (ASBJ Guidance No. 16, issued on March 30, 2007) became effective from the fiscal year beginning on and after April 1, 2008, and SMFG has applied them from the fiscal year ended March 31, 2009. As a result of the accounting change, Ordinary income of “Leasing business” for the year ended March 31, 2009 decreased by ¥691,719 million as compared with the former method. Ordinary expenses of “Banking business” and “Other business” increased by ¥22 million and ¥1 million, respectively, and Ordinary expenses of “Leasing business” decreased by ¥694,173 million. In terms of Ordinary profit, “Banking business” decreased by ¥22 million and “Other business” decreased by ¥1 million, while “Leasing business” increased by ¥2,453 million. Assets of “Banking business” and “Other business” increased by ¥7,447 million and ¥27,348 million, respectively, while Assets of “Leasing business” decreased by ¥36,473 million. (2) Geographic segment information Year ended March 31 I. Ordinary income Japan The Americas (1) External customers ......... ¥ 2,707,111 21,793 (2) Intersegment ................. 2,728,905 Total ................................... Ordinary expenses ................... 2,344,349 Ordinary profit ........................ ¥ 384,555 II. Assets ...................................... ¥107,412,125 ¥ 205,016 106,215 311,232 171,438 ¥ 139,794 ¥8,255,658 Year ended March 31 I. Ordinary income Japan The Americas (1) External customers ......... ¥ 2,886,164 125,334 (2) Intersegment ................. 3,011,499 Total ................................... Ordinary expenses ................... 3,026,816 Ordinary profit (loss) ............... ¥ (15,317) II. Assets ...................................... ¥102,162,307 ¥ 230,755 95,462 326,218 282,617 ¥ 43,600 ¥10,054,434 Year ended March 31 I. Ordinary income Japan The Americas Millions of yen 2010 Asia and Oceania Total Elimination Consolidated ¥ 128,216 3,856 132,072 69,893 ¥ 62,178 ¥5,638,760 ¥ 3,166,465 134,507 3,300,973 2,700,774 ¥ 600,198 ¥126,238,444 ¥ — ¥ 3,166,465 — 3,166,465 2,607,696 ¥ 558,769 ¥123,159,513 (134,507) (134,507) (93,077) ¥ (41,429) ¥(3,078,930) Millions of yen 2009 Asia and Oceania Total Elimination Consolidated ¥ 190,644 22,639 213,284 172,847 ¥ 40,436 ¥5,157,482 ¥ 3,552,843 250,396 3,803,239 3,737,825 ¥ 65,414 ¥122,911,244 ¥ — ¥ 3,552,843 — 3,552,843 3,507,532 ¥ 45,311 ¥119,637,224 (250,396) (250,396) (230,293) ¥ (20,102) ¥(3,274,020) Europe and Middle East ¥ 126,121 2,641 128,763 115,093 ¥ 13,669 ¥4,931,900 Europe and Middle East ¥ 245,279 6,959 252,238 255,544 ¥ (3,305) ¥5,537,019 Millions of U.S. dollars 2010 Asia and Oceania Europe and Middle East Total Elimination Consolidated (1) External customers ......... (2) Intersegment ................. Total ................................... Ordinary expenses ................... Ordinary profit ........................ II. Assets ...................................... $ 29,093 234 29,327 25,194 $ 4,133 $1,154,348 $ 2,203 1,142 3,345 1,843 $ 1,502 $88,723 $ 1,356 28 1,384 1,237 $ 147 $53,003 $ 1,378 41 1,419 751 $ 668 $60,599 $ 34,030 1,445 35,475 29,025 $ 6,450 $1,356,673 $ — (1,445) (1,445) (1,000) $ (445) $(33,089) $ 34,030 — 34,030 28,025 $ 6,005 $1,323,584 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 China, Singapore, Australia and others except Japan. 3. Assets in Elimination include unallocated corporate assets of ¥6,214,065 million ($66,782 million) and ¥4,117,977 million at March 31, 2010 and 2009, respec- tively, which mainly consist of investments in subsidiaries and affiliates. 4. Ordinary income represents total income excluding gains on disposal of fixed assets, recoveries 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. (20) (a), “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, partially revised on March 10, 2008) and “Implementation Guidance on Disclosures about Fair Value of Financial Instruments” (ASBJ Guidance No. 19, issued on March 10, 2008) became effective from the fiscal year ending on and after March 31, 2010, and SMFG has applied them from the fiscal year ended March 31, 2010. As a result of the accounting change, Ordinary expenses of “Japan” for the year ended March 31, 2010 decreased by ¥19,251 million ($207 million) and Ordinary profit of “Japan” increased by ¥19,251 million ($207 million) as compared with the former method. Assets of “Japan,” “Europe and Middle East” and “Asia and Oceania” increased by ¥58,612 million ($630 million), ¥341 million ($4 million) and ¥181 million ($2 million), respectively. Assets of “The Americas” decreased by ¥567 million ($6 million). 6. As mentioned in Note 2. (20) (c), non-transfer ownership finance leases were formerly accounted for using the same method as for operating leases. “Accounting Standard for Lease Transactions” (ASBJ Statement No. 13, issued on March 30, 2007) and “Implementation Guidance on Accounting Standard for Lease Transactions” (ASBJ Guidance No. 16, issued on March 30, 2007) became effective from the fiscal year beginning on and after April 1, 2008, and SMFG has applied them from the fiscal year ended March 31, 2009. As a result of the accounting change, Ordinary income of “Japan” and Ordinary expenses of “Japan” for the year ended March 31, 2009 decreased by ¥676,849 million and ¥679,279 million as compared with the former method; Ordinary profit of “Japan” increased by ¥2,430 million. Assets of “Japan” decreased by ¥29,782 million. 124 SMFG 2010 Notes to Consolidated Financial Statements SMFG (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 2010 ¥ 459,354 3,166,465 2009 ¥ 666,679 3,552,843 Millions of U.S. dollars 2010 ¥ 4,937 34,030 14.5% 18.8% 14.5% Notes: 1. Consolidated ordinary income from overseas operations is presented as a counterpart of overseas sales of companies in other industries. 2. The table above shows ordinary income from transactions of overseas branches of SMBC and transactions of overseas consolidated 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. 33. Business Combinations Fiscal year ended March 31, 2010 A merger of subsidiary bank Kansai Urban Banking Corporation (“KUBC”), a consolidated sub- sidiary of SMFG, merged with The Biwako Bank, Limited (“Biwako Bank”) on March 1, 2010. The outline of the merger is as follows: 1. Outline of the business combination (1) Name of the acquired company and its business Biwako Bank (Banking business) (2) Reason for the business combination KUBC and Biwako Bank merged in order to become a regional bank with top-level financial soundness and a broad operating base in the Kansai area with a view to realizing a more stable operation as a regional financial institution. (3) Date of the business combination March 1, 2010 (4) Legal form of business combination The merger was a merger by absorption with KUBC as the surviving company. (Name of the new company: Kansai Urban Banking Corporation) and Biwako Bank appointed Daiwa Securities Capital Markets Co. Ltd. and The Goldman Sachs Group, Inc., respectively, as their financial advisors and requested them to calculate the merger ratio of common stock. After conducting negotiations and discussions taking into account factors such as their financial conditions, asset quality and future prospects, the analysis of the merger ratio provided by each financial advisor and results of due diligence they carried out on each other, the 2 banks agreed and decided on the above merger ratio of common stock as being appropriate. (b) Preferred stocks (Type 1 and Type 2) Market prices of preferred stocks (Type 1 and Type 2) issued by Biwako Bank were not available (in contrast to common stock which market price was available). KUBC therefore decided to set the same conditions as those of Biwako Bank’s preferred stocks on KUBC’s newly-issued preferred stocks, taking the merger ratio of common stock into account. (5) Name of the controlling entity after the business combination (3) Number of shares delivered and value Sumitomo Mitsui Financial Group, Inc. (6) Percentage share of voting rights SMFG has acquired 56% 2. Period of the acquired company’s financial results included in the consolidated financial statements From March 1, 2010 to March 31, 2010 3. Acquisition cost of the acquired company Millions of yen Millions of U.S. dollars SMFG’s interest in KUBC’s common stock ............ SMFG’s interest in KUBC’s preferred stock ........... Acquisition cost ......................... ¥ 7,182 40,000 ¥47,182 $ 77 430 $507 4. Merger ratio, calculation method, number of shares delivered and valuation (1) Merger ratio Common stock KUBC 1 : Biwako Bank 0.75 Preferred stock (Type 1) KUBC 1 : Biwako Bank 1 Preferred stock (Type 2) KUBC 1 : Biwako Bank 1 (2) Basis for calculation of the merger ratio (a) Common stock In order to ensure the fairness of the merger ratio, KUBC Number of shares delivered Common stock of KUBC Preferred stock of KUBC (Type 1) Preferred stock of KUBC (Type 2) Value 103,532,913 shares 27,500,000 shares 23,125,000 shares Common stock of KUBC Preferred stock (Type 1) of KUBC Preferred stock (Type 2) of KUBC ¥12,803 million ($138 million) ¥19,025 million ($204 million) ¥16,500 million ($177 million) 5. Goodwill, reason for recognizing goodwill, amortization method and amortization period (1) Amount of goodwill ¥11,056 million ($119 million) (2) Reason for recognizing goodwill SMFG accounted for the difference between the acquisition cost and the equivalent amount of SMFG’s interests in Biwako Bank as goodwill. (3) Method and term to amortize goodwill Straight-line method over 20 years SMFG 2010 125 SMFG Notes to Consolidated Financial Statements 6. Amounts of assets and liabilities acquired on the day of the busi- ness combination (1) Assets Millions of yen Total assets ................................ ¥1,113,801 795,445 Loans and bills discounted ......... 89,968 Securities ................................... (2) Liabilities Total liabilities .......................... ¥1,078,769 1,033,256 Deposits .................................... Millions of yen Millions of U.S. dollars $11,970 8,549 967 Millions of U.S. dollars $11,593 11,104 7. Approximate amounts of impact on the consolidated statement of operations for the fiscal year ended March 31, 2010, assuming that the business combinations had been completed on the commence- ment date of the fiscal year (1) The difference between the ordinary income and other income data estimated, assuming that the business combinations had been completed on the commencement date of the fiscal year and the actual ordinary income and other income data that are recorded in the consolidated statement of income is as follows: Ordinary income ....................... Ordinary profit .......................... Net income ............................... Millions of yen ¥25,832 705 183 Millions of U.S. dollars $278 8 2 Note: Ordinary income is presented as counterparts of sales of companies in other industries. (2) Calculation method of the approximate amounts and material assumptions The approximate amounts were calculated retroactively to the commencement date of the fiscal year based on the amounts stated in Biwako Bank’s statement of income for the period from April 1, 2009 to February 28, 2010, including the amount of amortization of goodwill for the same period and are different from results of operation if the business combination had been completed on the commencement date of the fiscal year. The information mentioned above has not been audited by KPMG AZSA & Co. A merger of credit card companies A consolidated subsidiary, QUOQ Inc. (“QUOQ”) and equity method affiliates, Central Finance Co., Ltd. (“CF”) and OMC Card, Inc. (“OMC Card”) merged on April 1, 2009. The new company was named Cedyna Financial Corporation and became an equity method affiliate of SMFG. The outline of the merger is as follows: 1. Outline of the business combination (1) Company profiles Surviving company: OMC Card (Credit card business) Merged company: CF (Shopping credit business and general credit business) Merged company: QUOQ (Shopping credit business and general credit business) (2) Reasons for the business combination The credit card market is growing steadily, propelled by the 126 SMFG 2010 expansion into new areas of settlement, such as for small purchases, the growing popularity of reward point programs, and other developments. Further substantial growth of the industry is anticipated with the greater use of credit cards to pay for public services charges and in other fields. At the same time, the business environment surrounding the industry is changing dramatically — development of new technologies and new services, such as electronic money; investment in systems that can respond to customers’ needs for more in-depth, sophisticated and diverse services; enactment of laws on money lending business; etc. — and the industry is at a major turning point. In the shopping credit business, the Installment Sales Act is being revised amid the trend to strengthen consumer protection. Under these circumstances, the companies need to restructure their operations in order to establish new business models. On April 1, 2009, CF, OMC Card and QUOQ merged to create one of the largest consumer finance companies in Japan with a high level of specialization and flexibility in its core businesses of credit cards and shopping credit by combining the customer bases, marketing capabilities, know-how and other resources of the 3 companies. (3) Date of business combination April 1, 2009 (4) Legal form of the business combination The merger was a merger by absorption with OMC Card as the surviving company. (Name of the new company: Cedyna Financial Corporation) 2. Outline of accounting method SMFG applies the accounting procedures stipulated by Articles 39, 42 and 48 of the “Accounting Standard for Business Divestitures” (ASBJ Statement No. 7). 3. Name of the business segment, in which the subsidiary was included, in the segment information Other business 4. Approximate amounts of the subsidiary’s earnings included in the consolidated statement of operations for the fiscal year ended March 31, 2010 SMFG did not record profit or loss of QUOQ and its subsidiaries because they were excluded from the scope of consolidation at the beginning of the fiscal year. 5. Status after the business combination QUOQ and its subsidiaries are excluded from the scope of consoli- dation, and Cedyna Financial Corporation has become an affiliated company accounted for by the equity method. Fiscal year ended March 31, 2009 There is no material information to be reported. Notes to Consolidated Financial Statements SMFG 34. Per Share Data March 31 Net assets per share ............................................................................................. 2010 ¥3,391.75 2009 ¥2,790.27 Yen Yen Year ended March 31 Net income (loss) per share .................................................................................. Net income per share (diluted) ............................................................................ 2010 ¥248.40 244.18 2009 ¥(497.39) — U.S. dollars 2010 $36.45 U.S. dollars 2010 $2.67 2.62 Notes: 1. Net income (loss) per share and Net income per share (diluted) are calculated based on the following. Net income per share (diluted) for the fiscal year ended March 31, 2009 is not reported due to a net loss. Year ended March 31 Net income (loss) per share: Millions of yen, except number of shares 2010 2009 Millions of U.S. dollars 2010 Net income (loss) ................................................................................................................. Amount not attributable to common stockholders ............................................................... Dividends on preferred stock........................................................................................... Net income (loss) attributable to common stock .................................................................. Average number of common stock during the year (in thousands) ........................................ Net income per share (diluted): Adjustment for net income .................................................................................................. Dividends on preferred stock........................................................................................... Stock acquisition rights issued by subsidiaries and affiliates ............................................ Increase in number of common stock (in thousands) ............................................................ Preferred stock ................................................................................................................ ¥271,559 8,449 8,449 ¥263,109 1,059,227 ¥ 1,931 2,254 (322) 26,191 26,191 ¥(373,456) 10,704 10,704 ¥(384,160) 772,348 ¥ — — — — — $2,919 91 91 $2,828 / $ 21 24 (3) / / Outline of dilutive securities which were not included in the calculation of “Net income per share (diluted)” for the fiscal year ended March 31, 2010 because they do not have dilutive effect: 2. Net assets per share is calculated based on the following: March 31 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 thousands) .......................................................................................... Stock acquisition rights: 1 type (Number of stock acquisition rights: 1,081 units) Millions of yen, except number of shares 2010 ¥7,000,805 2,262,582 210,003 3,097 81 2,049,400 ¥4,738,223 2009 ¥4,611,764 2,457,530 310,203 5,352 66 2,141,908 ¥2,154,233 Millions of U.S. dollars 2010 $75,237 24,316 2,257 33 1 22,025 $50,921 1,396,985 772,052 / SMFG 2010 127 SMFG Notes to Consolidated Financial Statements 35. Parent Company (1) Nonconsolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. March 31 Assets Current assets ........................................................................................... Cash and due from banks ..................................................................... Prepaid expenses .................................................................................. Deferred tax assets................................................................................ Accrued income .................................................................................... Accrued income tax refunds ................................................................. Other current assets .............................................................................. Fixed assets .............................................................................................. Tangible fixed assets ............................................................................. Buildings ............................................................................................ Equipment.......................................................................................... Intangible fixed assets ........................................................................... Software ............................................................................................. Investments and other assets ............................................................... Investments in subsidiaries and affiliates .......................................... Deferred tax assets ............................................................................ Total assets ............................................................................................... Liabilities and net assets Liabilities Current liabilities ........................................................................................ Short-term borrowings .......................................................................... Accounts payable .................................................................................. Accrued expenses ................................................................................. Income taxes payable ........................................................................... Business office taxes payable ............................................................... Reserve for employees bonuses ........................................................... Reserve for executive bonuses ............................................................. Other current liabilities ........................................................................... Fixed liabilities ........................................................................................... Bonds .................................................................................................... Reserve for executive retirement benefits ............................................. Total liabilities ........................................................................................... ¥ 111,033 86,283 26 — 223 24,065 435 6,041,740 1 0 1 8 8 6,041,729 6,041,729 — ¥6,152,774 ¥ 954,073 948,030 1,541 3,299 3 5 101 71 1,020 393,126 392,900 226 1,347,199 Net assets Stockholders’ equity Capital stock .......................................................................................... Capital surplus ....................................................................................... Capital reserve ................................................................................... Other capital surplus.......................................................................... Retained earnings .................................................................................. Other retained earnings Voluntary reserve ........................................................................... Retained earnings brought forward ............................................... Treasury stock ....................................................................................... Total stockholders’ equity ........................................................................ Total net assets ......................................................................................... Total liabilities and net assets .................................................................. 2,337,895 1,833,073 1,559,374 273,699 678,042 30,420 647,622 (43,437) 4,805,574 4,805,574 ¥6,152,774 128 SMFG 2010 Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 ¥ 23,730 1,281 22 39 19 21,844 522 4,033,583 2 0 2 11 11 4,033,568 4,028,093 5,475 ¥4,057,313 ¥1,079,566 1,078,030 298 120 372 5 102 — 637 199 — 199 1,079,766 1,420,877 916,163 642,355 273,808 683,907 30,420 653,487 (43,400) 2,977,547 2,977,547 ¥4,057,313 $ 1,193 927 0 — 2 259 5 64,930 0 0 0 0 0 64,930 64,930 — $66,123 $10,253 10,188 17 35 0 0 1 1 11 4,225 4,223 2 14,478 25,125 19,700 16,759 2,941 7,287 327 6,960 (467) 51,645 51,645 $66,123 Notes to Consolidated Financial Statements SMFG (2) Nonconsolidated Statements of Income Sumitomo Mitsui Financial Group, Inc. Millions of yen Year ended March 31 Operating income ..................................................................................... Dividends on investments in subsidiaries and affiliates ........................ Fees and commissions received from subsidiaries ............................... Operating expenses ................................................................................. General and administrative expenses ................................................... Interest on bonds................................................................................... Operating profit ........................................................................................ Nonoperating income ............................................................................... Interest income on deposits .................................................................. Fees and commissions .......................................................................... Other nonoperating income ................................................................... Nonoperating expenses ........................................................................... Interest on borrowings ........................................................................... Fees and commissions payments ......................................................... Amortization of stock issuance cost ..................................................... Amortization of bond issuance cost ...................................................... Other nonoperating expenses ............................................................... Ordinary profit ........................................................................................... Extraordinary loss ..................................................................................... Losses on sales of stocks of affiliate ..................................................... 2010 ¥133,379 118,818 14,560 16,641 8,353 8,287 116,737 369 347 2 19 22,572 9,115 4,104 9,324 28 0 94,534 22,688 22,688 2009 ¥134,772 117,051 17,721 8,790 8,790 — 125,982 151 110 14 27 23,824 11,910 11,912 — — 0 102,309 — — Income before income taxes ................................................................... Income taxes: 71,846 102,309 Current ................................................................................................... Deferred ................................................................................................. Net income ................................................................................................ 154 5,514 ¥ 66,176 2,393 (3,552) ¥103,468 Millions of U.S. dollars (Note 1) 2010 $1,434 1,277 157 179 90 89 1,255 4 4 0 0 243 98 44 100 1 0 1,016 244 244 772 2 59 $ 711 Per share data: Net income ............................................................................................ Net income — diluted ............................................................................ ¥53.82 — ¥118.43 — $0.58 — Yen 2010 2009 U.S. dollars (Note 1) 2010 SMFG 2010 129 SMFG Notes to Consolidated Financial Statements (3) Nonconsolidated Statements of Changes in Net Assets Sumitomo Mitsui Financial Group, Inc. Year ended March 31 Stockholders’ equity Capital stock Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: ¥1,420,877 ¥1,420,877 $15,270 Issuance of new shares ..................................................................... Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... 917,018 917,018 ¥2,337,895 — — ¥1,420,877 9,855 9,855 $25,125 Capital surplus Capital reserve Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 642,355 642,355 6,903 Issuance of new shares ................................................................. Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. 917,018 917,018 ¥1,559,374 — — ¥ 642,355 9,855 9,855 $16,758 Other capital surplus Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 273,808 288,031 2,943 Disposal of treasury stock ............................................................. Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (108) (108) ¥ 273,699 (14,222) (14,222) ¥ 273,808 (1) (1) $ 2,942 Total capital surplus Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 916,163 930,386 9,846 Issuance of new shares ................................................................. Disposal of treasury stock ............................................................. Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. 917,018 (108) 916,909 ¥1,833,073 — (14,222) (14,222) ¥ 916,163 9,855 (1) 9,854 $19,700 130 SMFG 2010 Notes to Consolidated Financial Statements SMFG Millions of yen 2010 2009 Millions of U.S. dollars (Note 1) 2010 (Continued) Year ended March 31 Stockholders’ equity Retained earnings Other retained earnings Voluntary reserve Balance at the end of the previous fiscal year ............................... Changes in the fiscal year: ¥ 30,420 ¥ 30,420 $ 327 Net changes in the fiscal year .................................................... Balance at the end of the fiscal year.............................................. — ¥ 30,420 — ¥ 30,420 — $ 327 Retained earnings brought forward Balance at the end of the previous fiscal year ............................... Changes in the fiscal year: 653,487 670,259 7,023 Cash dividends .......................................................................... Net income ................................................................................. Net changes in the fiscal year .................................................... Balance at the end of the fiscal year.............................................. (72,041) 66,176 (5,865) ¥ 647,622 (120,240) 103,468 (16,772) ¥ 653,487 (774) 711 (63) $ 6,960 Total retained earnings Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 683,907 700,679 7,350 Cash dividends .............................................................................. Net income ..................................................................................... Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (72,041) 66,176 (5,865) ¥ 678,042 (120,240) 103,468 (16,772) ¥ 683,907 (774) 711 (63) $ 7,287 Treasury stock Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: (43,400) (83,194) (467) Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... (189) 152 (37) ¥ (43,437) (943) 40,736 39,793 ¥ (43,400) (2) 2 (0) $ (467) Total stockholders’ equity Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: Issuance of new shares ..................................................................... Cash dividends .................................................................................. Net income ........................................................................................ Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... Total net assets Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: Issuance of new shares ..................................................................... Cash dividends .................................................................................. Net income ........................................................................................ Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... 2,977,547 2,968,749 31,999 1,834,037 (72,041) 66,176 (189) 43 1,828,026 ¥4,805,574 — (120,240) 103,468 (943) 26,513 8,798 ¥2,977,547 19,710 (774) 711 (2) 1 19,646 $51,645 2,977,547 2,968,749 31,999 1,834,037 (72,041) 66,176 (189) 43 1,828,026 ¥4,805,574 — (120,240) 103,468 (943) 26,513 8,798 ¥2,977,547 19,710 (774) 711 (2) 1 19,646 $51,645 SMFG 2010 131 SMFG Independent Auditors’ Report 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 subsidiaries as of March 31, 2010 and 2009, and the related consolidated statements of operations, changes in net assets and cash flows for the years then ended, 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 consolidated 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 disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates 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 consolidated financial position of SMFG and subsidiaries as of March 31, 2010 and 2009, 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, 2010 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 29, 2010 132 SMFG 2010 SMBC 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 .......................................... Monetary claims bought ....................................................................................... Trading assets ...................................................................................................... Money held in trust ............................................................................................... Securities .............................................................................................................. Loans and bills discounted .................................................................................. Foreign exchanges ............................................................................................... Lease receivables and investment assets ............................................................ Other assets ......................................................................................................... Tangible fixed assets ............................................................................................ Intangible fixed assets .......................................................................................... Deferred tax assets .............................................................................................. Customers’ liabilities for acceptances and guarantees ....................................... Reserve for possible loan losses .......................................................................... Total assets .......................................................................................................... Millions of yen 2010 2009 ¥ 3,358,994 2,424,160 1,106,145 25,226 5,414,500 956,024 6,619,258 18,734 28,422,362 63,406,825 1,107,289 123,706 2,415,605 812,334 404,338 679,380 3,753,642 (1,007,160) ¥120,041,369 ¥ 3,771,699 1,383,618 633,655 10,487 1,815,195 964,849 4,836,484 8,985 28,295,724 66,082,719 885,082 131,869 2,670,337 786,755 141,522 792,081 3,650,162 (1,011,845) ¥115,849,385 Millions of U.S. dollars 2010 $ 36,099 26,052 11,888 271 58,189 10,274 71,137 201 305,453 681,428 11,900 1,330 25,960 8,730 4,345 7,301 40,340 (10,824) $1,290,074 SMFG 2010 133 SMBC Supplemental Information (Continued) March 31 Liabilities and net assets Liabilities Deposits ............................................................................................................... Call money and bills sold ..................................................................................... Payables under repurchase agreements .............................................................. Payables under securities lending transactions ................................................... Commercial paper ................................................................................................ Trading liabilities ................................................................................................... Borrowed money .................................................................................................. Foreign exchanges ............................................................................................... Short-term bonds ................................................................................................. Bonds ................................................................................................................... Due to trust account ............................................................................................ Other liabilities ...................................................................................................... Reserve for employee bonuses ............................................................................ Reserve for executive bonuses ............................................................................ Reserve for employee retirement benefits............................................................ Reserve for executive retirement benefits ............................................................ Reserve for reimbursement of deposits ............................................................... Reserve under the special laws ............................................................................ 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 (losses) 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 ............................................................................. Notes: 1. Amounts less than 1 million yen have been omitted. Millions of yen 2010 2009 Millions of U.S. dollars 2010 ¥ 85,792,098 2,119,557 1,120,860 4,313,334 310,787 5,042,720 4,030,914 192,299 381,678 3,339,672 159,554 2,441,434 35,415 1,808 19,259 6,863 11,734 34 26,167 46,966 3,753,642 113,146,805 1,770,996 2,709,682 668,074 5,148,753 377,456 (38,516) 34,897 (99,481) 274,356 81 1,471,373 6,894,564 ¥120,041,369 ¥ 83,124,568 2,499,113 778,993 7,577,109 — 3,606,319 2,908,479 281,145 114,242 3,565,376 60,918 3,037,797 19,963 167 13,506 6,613 11,767 0 27,275 47,217 3,650,162 111,330,737 664,986 1,603,672 448,750 2,717,409 (60,148) (20,306) 35,099 (120,606) (165,961) 66 1,967,133 4,518,647 ¥115,849,385 $ 922,000 22,779 12,046 46,355 3,340 54,194 43,320 2,067 4,102 35,891 1,715 26,238 380 19 207 74 126 0 281 505 40,340 1,215,979 19,033 29,120 7,180 55,333 4,056 (414) 375 (1,069) 2,948 1 15,813 74,095 $1,290,074 2. For the convenience of 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 ¥93.05 to US$1, the exchange rate prevailing at March 31, 2010. 134 SMFG 2010 Supplemental Information SMBC Millions of yen 2010 2009 Millions of U.S. dollars 2010 Consolidated Statements of Operations (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 ....................................................................... Interest on lease transactions ........................................................................... Other interest income ....................................................................................... Trust fees .............................................................................................................. Fees and commissions ......................................................................................... Trading income ..................................................................................................... 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 payments ........................................................................ 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: ¥1,598,464 1,264,688 238,944 902 5,394 14,650 4,088 69,795 1,736 580,142 156,570 156,355 104,405 2,597,675 295,635 180,433 28,383 1,381 6,120 70,129 9,186 127,756 112,560 988,409 173,073 341,859 2,039,296 558,379 ¥1,986,520 1,544,701 297,938 1,748 4,496 42,446 3,962 91,227 2,074 518,688 191,842 250,475 42,238 2,991,839 721,585 374,568 66,617 7,261 59,958 81,380 131,798 124,611 196,656 900,572 389,786 607,796 2,941,009 50,830 Current .............................................................................................................. Deferred ............................................................................................................ Minority interests in net income ........................................................................... Net income (loss) ................................................................................................. 69,246 75,282 81,352 ¥ 332,497 35,294 277,961 54,882 ¥ (317,306) $17,179 13,592 2,568 10 58 157 44 750 18 6,235 1,683 1,680 1,122 27,917 3,177 1,939 305 15 66 753 99 1,373 1,210 10,622 1,860 3,674 21,916 6,001 744 809 875 $ 3,573 Per share data: Net income (loss) .............................................................................................. Net income — diluted ....................................................................................... ¥4,240.20 4,236.01 ¥(5,740.34) — $45.57 45.52 Notes: 1. Amounts less than 1 million yen have been omitted. 2. For the convenience of 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 ¥93.05 to US$1, the exchange rate prevailing at March 31, 2010. Yen U.S. dollars SMFG 2010 135 SMBC Supplemental Information 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 .......................................... Monetary claims bought ....................................................................................... Trading assets ...................................................................................................... Money held in trust ............................................................................................... Securities .............................................................................................................. Loans and bills discounted .................................................................................. Foreign exchanges ............................................................................................... Other assets ......................................................................................................... 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 Liabilities Deposits ............................................................................................................... Call money and bills sold ..................................................................................... Payables under repurchase agreements .............................................................. Payables under securities lending transactions ................................................... Commercial paper ................................................................................................ Trading liabilities ................................................................................................... Borrowed money .................................................................................................. Foreign exchanges ............................................................................................... Short-term bonds ................................................................................................. Bonds ................................................................................................................... Due to trust account ............................................................................................. Other liabilities ...................................................................................................... Reserve for employee bonuses ............................................................................ Reserve for executive bonuses ............................................................................ Reserve for executive retirement benefits ............................................................ Reserve for point service program ....................................................................... Reserve for reimbursement of deposits ............................................................... Reserve under the special laws ............................................................................ 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 (losses) on other securities ................................................. Net deferred gains (losses) on hedges ................................................................. Land revaluation excess ....................................................................................... Total valuation and translation adjustments ...................................................... Total net assets .................................................................................................... Total liabilities and net assets ............................................................................. Notes: 1. Amounts less than 1 million yen have been omitted. Millions of yen 2010 2009 ¥ 2,863,985 2,408,004 514,179 45,594 1,703,828 435,027 3,670,091 10,724 28,536,200 56,619,058 743,446 1,823,647 705,036 133,323 456,556 3,625,868 (758,178) — ¥103,536,394 ¥ 77,630,639 1,554,374 492,311 3,407,301 310,787 2,909,131 2,747,767 214,526 164,678 3,245,992 159,554 1,600,879 10,207 426 5,147 1,862 10,634 — 46,352 3,625,868 98,138,445 1,770,996 2,473,558 704,485 4,949,040 379,353 48,020 21,535 448,909 5,397,949 ¥103,536,394 ¥ 2,597,429 2,697,579 255,095 48,113 1,815,195 396,183 3,885,704 8,985 28,000,515 60,241,266 748,149 2,259,982 696,680 126,070 668,343 3,826,694 (791,885) (1,888) ¥107,478,218 ¥ 76,905,708 2,479,743 773,534 7,561,013 — 2,705,478 4,663,553 282,360 114,242 3,319,693 60,918 2,163,237 10,720 — 4,992 2,359 10,873 0 46,599 3,826,694 104,931,725 664,986 1,367,548 499,666 2,532,201 (52,741) 45,359 21,673 14,291 2,546,493 ¥107,478,218 Millions of U.S. dollars 2010 $ 30,779 25,879 5,526 490 18,311 4,675 39,442 115 306,676 608,480 7,990 19,598 7,577 1,433 4,906 38,967 (8,148) — $1,112,696 $ 834,290 16,705 5,291 36,618 3,340 31,264 29,530 2,305 1,770 34,884 1,715 17,204 110 5 55 20 114 — 498 38,967 1,054,685 19,033 26,583 7,571 53,187 4,077 516 231 4,824 58,011 $1,112,696 2. For the convenience of 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 ¥93.05 to US$1, the exchange rate prevailing at March 31, 2010. 136 SMFG 2010 Supplemental Information SMBC Millions of yen 2010 2009 Millions of U.S. dollars 2010 Nonconsolidated Statements of Operations (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 income ..................................................................................................... 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 payments ........................................................................ Other operating expenses .................................................................................... General and administrative expenses .................................................................. Provision for reserve for possible loan losses ...................................................... Other expenses .................................................................................................... Total expenses ..................................................................................................... Income before income taxes .............................................................................. Income taxes: ¥1,380,280 1,067,390 229,411 193 4,061 13,863 65,360 1,736 412,960 115,356 85,788 91,654 2,087,777 333,919 146,198 107,927 982 6,103 64,598 8,107 126,246 80,703 735,181 85,084 271,891 1,633,026 454,750 ¥1,758,423 1,346,185 293,992 1,341 4,488 38,040 74,376 2,074 415,228 175,038 163,277 34,029 2,548,073 740,065 320,243 152,905 7,066 59,885 68,418 131,546 121,404 127,747 722,285 260,749 548,033 2,520,286 27,786 Current .............................................................................................................. Deferred ............................................................................................................ Net income (loss) ................................................................................................. 44,997 91,757 ¥ 317,995 23,748 305,154 ¥ (301,116) $14,834 11,471 2,466 2 44 149 702 18 4,438 1,240 922 985 22,437 3,589 1,571 1,160 11 66 694 87 1,357 867 7,901 914 2,922 17,550 4,887 484 986 $ 3,417 Per share data: Net income (loss) .............................................................................................. Net income — diluted ....................................................................................... ¥4,051.75 — ¥(5,453.06) — $43.54 — Notes: 1. Amounts less than 1 million yen have been omitted. 2. For the convenience of 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 ¥93.05 to US$1, the exchange rate prevailing at March 31, 2010. Yen U.S. dollars SMFG 2010 137 SMFG Income Analysis (Consolidated) Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Operating Income, Classified by Domestic and Overseas Operations Year ended March 31 Domestic operations Interest income ..................................................... ¥1,392,919 297,268 Interest expenses .................................................. Net interest income ................................................... 1,095,650 1,778 Trust fees ................................................................... 651,331 Fees and commissions ......................................... 111,320 Fees and commissions payments ........................ 540,011 Net fees and commissions ........................................ 186,117 Trading income...................................................... 8,313 Trading losses ....................................................... 177,804 Net trading income .................................................... 401,898 Other operating income ........................................ 355,904 Other operating expenses..................................... 45,993 Net other operating income (expenses) .................... Millions of yen 2010 Overseas operations Elimination Total ¥405,558 118,923 286,634 — 80,655 10,923 69,731 28,902 12,619 16,283 51,325 45,967 5,358 ¥(102,672) ¥1,695,805 314,872 1,380,933 1,778 729,364 120,748 608,616 194,087 — 194,087 453,012 401,773 51,238 (101,319) (1,352) — (2,622) (1,495) (1,126) (20,932) (20,932) — (210) (98) (112) Domestic operations ¥1,561,085 495,194 1,065,890 2,122 592,845 105,882 486,962 194,201 3,449 190,751 503,422 438,969 64,453 2009 Overseas operations Elimination ¥618,228 341,615 276,613 — 80,926 10,590 70,335 29,779 8,791 20,987 26,403 34,574 (8,171) ¥(91,965) (87,945) (4,019) — (1,019) (899) (119) (12,241) (12,241) — (226) (331) 105 Total ¥2,087,348 748,863 1,338,484 2,122 672,752 115,574 557,178 211,738 — 211,738 529,599 473,212 56,386 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 (2010, ¥20 million; 2009, ¥30 million) related to the management of money held in trust. 3. Intersegment transactions are reported in the “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 .................. Average balance ¥86,229,707 55,382,826 24,828,351 343,760 13,958 Receivables under securities borrowing transactions ....................................... Deposits with banks .............................................. Lease receivables and investment assets ............ 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 .................................................................... 2,293,522 319,399 1,763,180 ¥91,491,665 68,495,143 6,939,707 1,857,443 612,826 2,859,188 — 5,842,252 1,084,084 3,591,097 2010 Interest ¥1,392,919 1,058,896 218,390 2,499 15 5,413 1,819 66,477 ¥ 297,268 106,542 17,939 2,855 677 6,165 — 117,900 2,902 69,577 Earnings yield 1.62% 1.91 0.88 0.73 0.11 0.24 0.57 3.77 0.32% 0.16 0.26 0.15 0.11 0.22 — 2.02 0.27 1.94 Average balance ¥80,327,278 53,272,205 21,707,712 392,838 17,008 687,341 848,609 1,837,506 ¥87,827,514 66,460,734 4,072,822 2,727,860 436,712 4,182,183 — 5,463,776 765,144 3,481,382 2009 Interest ¥1,561,085 1,145,251 270,374 5,403 89 4,506 11,257 70,747 ¥ 495,194 196,916 24,331 12,527 2,066 59,962 — 125,225 6,678 65,248 Earnings yield 1.94% 2.15 1.25 1.38 0.53 0.66 1.33 3.85 0.56% 0.30 0.60 0.46 0.47 1.43 — 2.29 0.87 1.87 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 (2010, ¥965,438 million; 2009, ¥824,712 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 (2010, ¥12,392 million; 2009, ¥8,583 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2010, ¥12,392 million; 2009, ¥8,583 million) and corresponding interest (2010, ¥20 million; 2009, ¥30 million). 138 SMFG 2010 Income Analysis (Consolidated) SMFG Overseas Operations Year ended March 31 Interest-earning assets .............................................. Loans and bills discounted ................................... Securities .............................................................. Call loans and bills bought .................................... Receivables under resale agreements .................. Average balance ¥16,461,908 11,059,619 1,656,478 812,878 13,963 Receivables under securities borrowing transactions ....................................... Deposits with banks .............................................. Lease receivables and investment assets ............ 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 .................................................................... — 2,154,320 195,486 ¥11,816,818 7,472,668 1,811,253 1,205,537 364,451 — 82,513 440,869 — 158,169 2010 Interest ¥405,558 314,641 31,115 5,158 887 — 14,078 8,065 ¥118,923 40,606 16,102 3,416 713 — 194 11,669 — 9,459 Millions of yen Earnings yield 2.46% 2.84 1.88 0.63 6.36 Average balance ¥16,094,115 11,650,846 1,350,840 384,028 103,425 — 0.65 4.13 1.01% 0.54 0.89 0.28 0.20 — 0.24 2.65 — 5.98 — 1,936,988 160,047 ¥ 9,633,089 6,968,130 710,309 580,174 546,903 — — 452,531 — 265,035 2009 Interest ¥618,228 486,109 35,424 9,283 1,661 — 35,982 7,025 ¥341,615 134,070 23,579 9,996 5,232 — — 20,929 — 17,328 Earnings yield 3.84% 4.17 2.62 2.42 1.61 — 1.86 4.39 3.55% 1.92 3.32 1.72 0.96 — — 4.62 — 6.54 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, quarterly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥156,583 million; 2009, ¥89,200 million). Total of Domestic and Overseas Operations Year ended March 31 Interest-earning assets .............................................. ¥100,773,612 64,723,468 26,505,349 1,156,638 27,922 Loans and bills discounted ................................... Securities .............................................................. Call loans and bills bought .................................... Receivables under resale agreements .................. Average balance 2010 Interest ¥1,695,805 1,280,297 241,216 7,657 902 Receivables under securities borrowing transactions ....................................... Deposits with banks .............................................. Lease receivables and investment assets ............ 2,293,522 2,259,797 1,958,655 5,413 14,757 74,542 Interest-bearing liabilities .......................................... ¥101,186,263 75,750,461 8,750,961 3,062,980 977,278 2,859,188 82,513 4,580,881 1,084,084 3,552,249 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 .................................................................... ¥ 314,872 145,979 34,042 6,271 1,390 6,165 194 37,708 2,902 70,749 Millions of yen Earnings yield 1.68% 1.98 0.91 0.66 3.23 0.24 0.65 3.81 0.31% 0.19 0.39 0.20 0.14 0.22 0.24 0.82 0.27 1.99 Average balance ¥94,925,190 63,459,263 23,342,579 776,867 120,433 687,341 2,470,670 1,997,553 ¥95,678,084 73,111,647 4,783,132 3,308,035 983,616 4,182,183 — 4,452,520 765,144 3,746,418 2009 Interest ¥2,087,348 1,550,081 299,616 14,686 1,750 4,506 42,738 77,772 ¥ 748,863 326,447 47,911 22,524 7,298 59,962 — 62,750 6,678 82,577 Earnings yield 2.20% 2.44 1.28 1.89 1.45 0.66 1.73 3.89 0.78% 0.45 1.00 0.68 0.74 1.43 — 1.41 0.87 2.20 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, quarterly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥1,123,299 million; 2009, ¥913,415 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 (2010, ¥12,392 million; 2009, ¥8,583 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2010, ¥12,392 million; 2009, ¥8,583 million) and corresponding interest (2010, ¥20 million; 2009, ¥30 million). SMFG 2010 139 SMFG Income Analysis (Consolidated) Fees and Commissions Domestic Year ended March 31 operations Fees and commissions .............................................. ¥651,331 20,660 118,012 54,380 14,763 6,681 40,468 143,770 Deposits and loans ............................................... Remittances and transfers .................................... Securities-related business ................................... Agency .................................................................. Safe deposits ........................................................ Guarantees ............................................................ Credit card business ............................................. Millions of yen 2010 Overseas operations Elimination ¥80,655 49,988 7,782 0 — 2 9,138 — ¥(2,622) (55) (2) (16) — — (242) — Total ¥729,364 70,592 125,792 54,363 14,763 6,684 49,365 143,770 Domestic operations ¥592,845 21,805 123,080 33,872 14,673 6,911 43,792 141,117 2009 Overseas operations Elimination ¥80,926 56,034 8,535 0 — 3 7,360 — ¥(1,019) — (161) — — — (300) — Total ¥672,752 77,840 131,455 33,872 14,673 6,914 50,852 141,117 Fees and commissions payments ............................. ¥111,320 26,285 Remittances and transfers .................................... ¥10,923 4,920 ¥(1,495) (155) ¥120,748 31,050 ¥105,882 26,796 ¥10,590 3,576 ¥ (899) (161) ¥115,574 30,211 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 the “Elimination” column. Trading Income 2010 2009 Millions of yen Domestic Year ended March 31 operations Trading income .......................................................... ¥186,117 63,212 Gains on trading securities ................................... Overseas operations Elimination ¥28,902 211 ¥(20,932) — Total ¥194,087 63,424 Domestic operations ¥194,201 23,210 Overseas operations Elimination ¥29,779 666 ¥(12,241) — Total ¥211,738 23,876 Gains on securities related to trading transactions ............................................ Gains on trading-related financial derivatives ....... Others ................................................................... 2,254 120,075 576 — 28,691 — — (20,932) — 2,254 127,833 576 1,174 162,430 7,386 46 29,066 — — (12,241) — 1,221 179,255 7,386 Trading losses............................................................ ¥ 8,313 — Losses on trading securities ................................. ¥12,619 — ¥(20,932) — ¥ — — ¥ 3,449 — ¥ 8,791 — ¥(12,241) — ¥ — — Losses on securities related to trading transactions ............................................ Losses on trading-related financial derivatives ..... Others ................................................................... — 8,313 — — 12,619 — — (20,932) — — — — — 3,449 — — 8,791 — — (12,241) — — — — 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 the “Elimination” column. 140 SMFG 2010 SMFG 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 2010 2009 ¥42,901,390 25,125,350 3,613,206 71,639,946 5,166,704 ¥76,806,651 ¥ 5,238,038 1,762,779 7,831 7,008,648 1,828,914 ¥ 8,837,563 ¥85,644,215 ¥41,462,895 23,463,313 3,882,490 68,808,699 6,032,611 ¥74,841,310 ¥ 5,181,014 1,575,776 4,007 6,760,798 1,428,673 ¥ 8,189,471 ¥83,030,782 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 2010 March 31 Domestic operations: Millions of yen 2009 153,473 1,095,482 Manufacturing...................................... ¥ 6,694,906 Agriculture, forestry, fisheries and mining ........................... Construction ........................................ Transportation, communications 3,271,221 and public enterprises ....................... 4,497,698 Wholesale and retail ............................ 4,299,050 Finance and insurance ........................ 8,210,117 Real estate, goods rental and leasing ... 4,077,881 Services ............................................... 1,117,092 Municipalities ....................................... 20,606,900 Others .................................................. Subtotal ............................................... ¥54,023,825 Overseas operations: Public sector ........................................ ¥ 43,100 543,997 Financial institutions ............................ 7,223,161 Commerce and industry ...................... 866,948 Others .................................................. Subtotal ............................................... ¥ 8,677,208 Total ......................................................... ¥62,701,033 12.39% 0.28 2.03 6.05 8.33 7.96 15.20 7.55 2.07 38.14 100.00% 0.50% 6.27 83.24 9.99 100.00% — 149,678 1,274,948 Manufacturing...................................... ¥ 6,992,808 Agriculture, forestry, fisheries and mining ........................... Construction ........................................ Transportation, communications 3,387,724 and public enterprises ....................... 5,051,330 Wholesale and retail ............................ 4,306,969 Finance and insurance ........................ 7,627,384 Real estate ........................................... 5,605,333 Services ............................................... 1,058,239 Municipalities ....................................... Others .................................................. 19,409,786 Subtotal ............................................... ¥54,864,204 Overseas operations: Public sector ........................................ ¥ 35,350 501,739 Financial institutions ............................ 8,602,419 Commerce and industry ...................... Others .................................................. 1,131,605 Subtotal ............................................... ¥10,271,115 Total ......................................................... ¥65,135,319 12.75% 0.27 2.32 6.17 9.21 7.85 13.90 10.22 1.93 35.38 100.00% 0.34% 4.88 83.75 11.03 100.00% — 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. 3. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from the fiscal year beginning on April 1, 2009, the sector classification has been partly changed. “Goods rental and leasing” is included in others in fiscal 2008. SMFG 2010 141 SMFG Assets and Liabilities (Consolidated) Reserve for Possible Loan Losses March 31 General reserve ............................................................................................... Specific reserve ............................................................................................... Loan loss reserve for specific overseas countries .......................................... Reserve for possible loan losses ..................................................................... Amount of direct reduction .............................................................................. 2010 ¥ 702,606 365,087 636 ¥1,068,329 ¥ 843,781 Risk-Monitored Loans March 31 Bankrupt loans ................................................................................................ Non-accrual loans ........................................................................................... Past due loans (3 months or more) ................................................................. Restructured loans .......................................................................................... Total ................................................................................................................. Amount of direct reduction .............................................................................. Notes: Definition of risk-monitored loan categories 2010 ¥ 165,131 1,075,782 38,315 250,256 ¥1,529,484 ¥ 727,633 Millions of yen Millions of yen 2009 ¥ 691,539 385,050 1,261 ¥1,077,852 ¥ 717,010 2009 ¥ 292,088 1,019,352 36,162 238,713 ¥1,586,317 ¥ 607,936 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 ................................................................................................................. Amount of direct reduction .............................................................................. Notes: Definition of problem asset categories 2010 ¥ 392,424 881,239 298,179 1,571,842 68,431,335 ¥70,003,177 ¥ 843,781 Millions of yen 2009 ¥ 505,666 865,603 281,917 1,653,186 70,894,602 ¥72,547,788 ¥ 717,010 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 3 categories above 142 SMFG 2010 Assets and Liabilities (Consolidated) SMFG Securities Year-End Balance March 31 Domestic operations: Millions of yen 2010 2009 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 ................................................................................................................. ¥16,738,321 422,648 3,548,359 2,924,446 3,492,404 ¥27,126,180 ¥ — — — — 1,454,593 ¥ 1,454,593 ¥ — — — 43,194 — ¥ 43,194 ¥28,623,968 ¥14,734,419 338,688 3,899,189 2,536,410 5,136,736 ¥26,645,444 ¥ — — — — 1,833,447 ¥ 1,833,447 ¥ — — — 219,272 — ¥ 219,272 ¥28,698,164 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. Trading Assets and Liabilities Domestic March 31 operations Trading assets ........................................................... ¥6,156,853 Trading securities .................................................. 2,747,496 1,246 Derivatives of trading securities ............................ — Securities related to trading transactions ............. Derivatives of securities related to 6,931 trading transactions ............................................ Trading-related financial derivatives ..................... 3,123,235 277,943 Other trading assets.............................................. 2010 2009 Millions of yen Overseas operations Elimination ¥(36,046) ¥587,881 32,229 — — Overseas operations Elimination Total ¥6,708,688 — 2,779,725 1,246 — — — Domestic operations ¥3,934,682 ¥1,011,003 6,931 — — 287,025 470 — ¥(20,723) — — — Total ¥4,924,961 293,956 470 — — 555,288 363 — (36,046) — 6,931 3,642,477 278,307 13,428 3,069,579 564,178 — 1,004,072 — — (20,723) — 13,428 4,052,928 564,178 Trading liabilities ........................................................ ¥4,470,010 Trading securities sold for short sales .................. 1,582,808 2,367 Derivatives of trading securities ............................ ¥632,763 — — ¥(36,046) ¥5,066,727 — 1,582,808 2,367 — ¥2,684,086 ¥ 934,296 341 — 7,131 407 ¥(20,723) — — ¥3,597,658 7,473 407 Securities related to trading transactions sold for short sales .............................................. — — — — — — — — Derivatives of securities related to 6,961 trading transactions ............................................ Trading-related financial derivatives ..................... 2,877,873 — Other trading liabilities .......................................... — 632,763 — — (36,046) — 6,961 3,474,589 — 13,997 2,662,549 — — 933,954 — — (20,723) — 13,997 3,575,780 — 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 the “Elimination” column. SMFG 2010 143 SMFG Capital (Nonconsolidated) Sumitomo Mitsui Financial Group, Inc. Change in Number of Shares Issued and Capital Stock Number of shares issued Capital stock Capital reserve Millions of yen Changes 922,593.28 80,000 40,700 (68,000) — 249,015 (67,000) (439,534) (195,000) 157,151 (16,700) April 1, 2005 — March 31, 2006*1 ........... January 31, 2006*2 .................................. February 28, 2006*3 ................................. May 17, 2006*4 ........................................ August 11, 2006*5 .................................... September 1, 2006*6 ............................... September 6, 2006*7 ............................... September 29, 2006*8 ............................. October 11, 2006*9 .................................. April 30, 2008*10 ...................................... May 16, 2008*11 ....................................... January 4, 2009*12 ................................... 781,189,672.23 June 22, 2009*13 ...................................... 219,700,000 July 27, 2009*14 ....................................... 8,931,300 January 27, 2010*15 ................................. 340,000,000 January 28, 2010*16 ................................. 36,343,848 February 8, 2010*17 ................................. (33,400) February 10, 2010*18 ............................... 20,000,000 Balances 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 8,010,905.77 7,994,205.77 789,183,878 1,008,883,878 1,017,815,178 1,357,815,178 1,394,159,026 1,394,125,626 1,414,125,626 Changes ¥ — 45,220 23,005 — — — — — — — — — 413,695 16,817 459,477 — — 27,028 Balances ¥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 1,420,877 1,420,877 1,420,877 1,834,572 1,851,389 2,310,867 2,310,867 2,310,867 2,337,895 Remarks: *1 Conversion of 107,087 shares of preferred stock (13th series Type 4) to 1,029,680.28 shares of common stock *2 Public offering: Common stock: 80,000 shares Issue price: ¥1,130 thousand Capitalization: ¥565 thousand *3 Allotment to third parties: Common stock: 40,700 shares Changes ¥ — 45,220 23,005 — (1,000,000) 221,365 — — — — — — 413,695 16,817 459,477 — — 27,028 Balances ¥1,352,764 1,397,984 1,420,989 1,420,989 420,989 642,355 642,355 642,355 642,355 642,355 642,355 642,355 1,056,050 1,072,868 1,532,345 1,532,345 1,532,345 1,559,374 Issue price: ¥1,130 thousand Capitalization: ¥565 thousand *4 Repurchase and cancellation of 35,000 shares of preferred stock (Type 1) and 33,000 shares of preferred stock (Type 2) *5 Capital reserve was transferred to other capital surplus pursuant to Article 448-1 of the Company Act. *6 Increase in the number of common stock as a result of share exchange for making SMBC Friend Securities Co., Ltd. our wholly-owned subsidiary (share exchange ratio: 1-to-0.0008) *7 Repurchase and cancellation of 67,000 shares of preferred stock (Type 2) *8 Repurchase and cancellation of 500,000 shares of preferred stock (Type 3) and increase in shares of common stock of 60,466 *9 Repurchase and cancellation of 195,000 shares of preferred stock (Type 3) *10 Increase in shares of common stock of 157,151 as a result of exercise of rights to purchase all the shares of preferred stock (5th to 8th series Type 4) *11 Decrease in shares of preferred stock (Type 4) of 16,700 as a result of cancellation of all the shares of preferred stock (5th to 8th series Type 4) *12 Increase in shares of common stock of 781,189,672.23 as a result of 100-for-1 stock split *13 Public offering: Common stock: 219,700,000 shares *14 Allotment to third parties: Common stock: 8,931,300 shares Issue price: ¥3,766 Capitalization: ¥1,883 *15 Public offering: Common stock: 340,000,000 shares Issue price: ¥2,702.81 Capitalization: ¥1,351.405 Issue price: ¥3,766 Capitalization: ¥1,883 *16 Increase in shares of common stock of 36,343,848 as a result of exercise of rights to purchase all the shares of preferred stock (1st to 4th and 9th to 12th series Type 4) *17 Decrease in shares of preferred stock (Type 4) of 33,400 as a result of cancellation of all the shares of preferred stock (1st to 4th and 9th to 12th series Type 4) *18 Allotment to third parties: Common stock: 20,000,000 shares Issue price: ¥2,702.81 Capitalization: ¥1,351.405 Number of Shares Issued March 31, 2010 Common stock ............................................................................................................................................................... Preferred stock (1st series Type 6) ................................................................................................................................. Total ................................................................................................................................................................................ Number of shares issued 1,414,055,625 70,001 1,414,125,626 144 SMFG 2010 Capital (Nonconsolidated) SMFG 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, 2010 Japanese government and local government .................................................................. Financial institutions ......................................................................................................... Securities companies ....................................................................................................... Other institutions .............................................................................................................. Foreign institutions ........................................................................................................... Foreign individuals ........................................................................................................... Individuals and others ...................................................................................................... Total .................................................................................................................................. Fractional shares (shares) ................................................................................................. Notes: 1. Of 3,730,100 shares in treasury stock, 37,301 units are included in “Individuals and others.” 2. “Other institutions” include 28 units held by the Securities Custody Association. 3. The number of shares constituting 1 unit is 100. Number of shareholders 8 430 110 9,819 964 147 356,146 367,624 — Number of units 4,926 4,033,863 519,408 1,554,454 5,848,545 1,190 2,157,496 14,119,882 2,067,425 Percentage of total 0.03% 28.57 3.68 11.01 41.42 0.01 15.28 100.00% — Principal Shareholders a. Common Stock March 31, 2010 Japan Trustee Services Bank, Ltd. (Trust Account) ...................................................................................... The Master Trust Bank of Japan, Ltd. (Trust Account) ................................................................................. Japan Trustee Services Bank, Ltd. (Trust Account 9) ................................................................................... The Chase Manhattan Bank, N.A. London SECS Lending Omnibus Account* ........................................... SSBT OD05 Omnibus Account China Treaty Clients** ................................................................................. State Street Bank and Trust Company 505223* .......................................................................................... State Street Bank and Trust Company 505225* .......................................................................................... Nippon Life Insurance Company .................................................................................................................. Mellon Bank, N.A. as Agent for its Client Mellon Omnibus US Pension* ..................................................... The Chase Manhattan Bank 385036* ........................................................................................................... Total .............................................................................................................................................................. * Standing agent: Mizuho Corporate Bank, Ltd. ** Standing agent: The HongKong and Shanghai Banking Corporation Limited’s Tokyo Branch Number of shares 87,907,618 71,826,900 26,442,000 21,990,703 18,141,191 17,697,920 17,664,774 15,466,682 14,761,477 14,565,800 306,465,065 Percentage of shares outstanding 6.21% 5.07 1.86 1.55 1.28 1.25 1.24 1.09 1.04 1.03 21.67% b. Preferred Stock (1st series Type 6) March 31, 2010 Sumitomo Life Insurance Company ............................................................................................................. Nippon Life Insurance Company ................................................................................................................... MITSUI LIFE INSURANCE COMPANY LIMITED .......................................................................................... Mitsui Sumitomo Insurance Company, Limited ........................................................................................... Total .............................................................................................................................................................. Number of shares 23,334 20,000 16,667 10,000 70,001 Percentage of shares outstanding 33.33% 28.57 23.81 14.29 100.00% Note: Pursuant to Article 67 of the Enforcement Ordinance of the Company Act, the exercise of voting rights of common shares held by our subsidiary SMBC is restricted. SMFG 2010 145 SMFG Capital (Nonconsolidated) Stock Options March 31 Number of shares granted............................................................................................................ Type of stock ................................................................................................................................ Issue price .................................................................................................................................... Amount capitalized when shares are issued ................................................................................ Exercise period of stock options .................................................................................................. 2010 108,100 shares Common stock ¥6,649 per share ¥3,325 per share From June 28, 2004 to June 27, 2012 Note: Former SMBC issued and granted stock options to certain directors and employees pursuant to the resolution of the ordinary general meeting of share- 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 ........................................................................................ 2010 ¥4,520 2,591 2009 ¥9,640 2,585 Notes: 1. Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). Yen 2008 ¥1,210,000 633,000 2007 ¥1,390,000 1,010,000 2006 ¥1,370,000 659,000 2. SMFG implemented 100-for-1 stock split on January 4, 2009. Stock prices for the year ended March 31, 2009 are reported assuming that the stock split had been effective from April 1, 2008. 3. Preferred stocks (1st series Type 6) are not listed on exchanges. Six-Month Performance Yen High .............................................................. Low ............................................................... October 2009 ¥3,500 2,960 November 2009 ¥3,290 2,610 December 2009 ¥3,080 2,630 January 2010 ¥3,160 2,591 February 2010 ¥2,982 2,767 March 2010 ¥3,150 2,848 Notes: 1. Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). 2. Preferred stocks (1st series Type 6) are not listed on exchanges. 146 SMFG 2010 SMBC Income Analysis (Consolidated) Sumitomo Mitsui Banking Corporation and Subsidiaries Operating Income, Classified by Domestic and Overseas Operations Year ended March 31 Domestic operations Interest income ..................................................... ¥1,302,315 272,565 Interest expenses .................................................. Net interest income ................................................... 1,029,750 1,736 Trust fees ................................................................... 502,032 Fees and commissions ......................................... 118,326 Fees and commissions payments ........................ 383,705 Net fees and commissions ........................................ 148,600 Trading income...................................................... 8,313 Trading losses ....................................................... 140,287 Net trading income .................................................... 140,284 Other operating income ........................................ 103,485 Other operating expenses..................................... 36,799 Net other operating income (expenses) .................... Millions of yen 2010 Overseas operations Elimination ¥(93,427) ¥389,577 (93,407) 116,457 (19) 273,119 — — (2,549) 80,658 (1,493) 10,923 (1,055) 69,735 (20,932) 28,902 (20,932) 12,619 — 16,283 (12) 16,083 — 9,074 (12) 7,008 Total ¥1,598,464 295,615 1,302,849 1,736 580,142 127,756 452,385 156,570 — 156,570 156,355 112,560 43,795 Domestic operations ¥1,466,092 469,307 996,784 2,074 438,721 114,918 323,803 174,304 3,449 170,854 230,448 170,926 59,521 2009 Overseas operations Elimination ¥(89,841) ¥610,270 (83,661) 335,909 (6,179) 274,360 — — (962) 80,929 (897) 10,590 70,338 (65) (12,241) 29,779 (12,241) 8,791 — 20,987 (24) 20,051 — 25,730 (24) (5,678) Total ¥1,986,520 721,554 1,264,966 2,074 518,688 124,611 394,077 191,842 — 191,842 250,475 196,656 53,818 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 (2010, ¥20 million; 2009, ¥30 million) related to the management of money held in trust. 3. Intersegment transactions are reported in the “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 Average balance Interest-earning assets ................................... ¥85,101,802 56,291,108 24,649,455 337,927 13,958 Loans and bills discounted ......................... Securities .................................................... Call loans and bills bought ......................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... 2010 Interest ¥1,302,315 1,036,964 216,124 2,495 15 Earnings yield 1.53% 1.84 0.88 0.74 0.11 Average balance ¥79,343,082 54,408,361 21,519,840 375,755 16,674 2009 Interest ¥1,466,092 1,124,991 268,696 5,287 87 Earnings yield 1.85% 2.07 1.25 1.41 0.52 2,277,769 268,117 5,394 1,704 0.24 0.64 684,275 801,981 4,496 10,986 0.66 1.37 Interest-bearing liabilities ............................... ¥89,290,815 68,567,643 7,227,930 1,855,873 607,324 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 ......................................................... 2,829,428 — 4,462,011 238,247 3,292,435 ¥ 272,565 106,566 18,280 2,853 668 6,120 — 104,896 468 60,201 0.31% 0.16 0.25 0.15 0.11 0.22 — 2.35 0.20 1.83 ¥85,639,021 66,523,917 4,094,711 2,736,245 430,988 ¥ 469,307 196,972 24,451 12,571 2,028 4,179,957 — 4,036,960 67,214 3,332,131 59,958 — 107,661 478 63,573 0.55% 0.30 0.60 0.46 0.47 1.43 — 2.67 0.71 1.91 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 (2010, ¥946,938 million; 2009, ¥818,050 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 (2010, ¥12,392 million; 2009, ¥8,583 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2010, ¥12,392 million; 2009, ¥8,583 million) and corresponding interest (2010, ¥20 million; 2009, ¥30 million). SMFG 2010 147 SMBC Income Analysis (Consolidated) Overseas Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥16,085,915 10,971,078 1,459,443 812,878 13,963 Loans and bills discounted ......................... Securities .................................................... Call loans and bills bought ......................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... — 2,152,553 — 14,066 Interest-bearing liabilities ............................... ¥11,763,523 7,472,669 1,811,253 1,205,537 364,451 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 ......................................................... — 82,513 387,573 — 158,169 ¥116,457 40,606 16,102 3,416 713 — 194 9,308 — 9,459 Millions of yen 2010 Interest ¥389,577 312,374 22,821 5,158 887 Earnings yield 2.42% 2.85 1.56 0.63 6.36 Average balance ¥15,945,396 11,584,510 1,350,798 384,028 103,425 2009 Interest ¥610,270 484,291 35,424 9,283 1,661 Earnings yield 3.83% 4.18 2.62 2.42 1.61 — 0.65 0.99% 0.54 0.89 0.28 0.20 — 0.24 2.40 — 5.98 — 1,930,859 — 35,964 ¥ 9,534,917 6,968,130 710,309 580,174 546,903 ¥335,909 134,070 23,579 9,996 5,232 — — 354,359 — 265,035 — — 15,544 — 17,328 — 1.86 3.52% 1.92 3.32 1.72 0.96 — — 4.39 — 6.54 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, quarterly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥156,324 million; 2009, ¥88,670 million). Total of Domestic and Overseas Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥99,271,616 65,563,988 26,108,898 1,150,805 27,922 Loans and bills discounted ......................... Securities .................................................... Call loans and bills bought ......................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... Millions of yen 2010 Interest ¥1,598,464 1,257,034 238,944 7,653 902 Earnings yield 1.61% 1.92 0.92 0.67 3.23 Average balance ¥93,549,650 64,569,148 22,870,639 759,784 120,099 2009 Interest ¥1,986,520 1,530,130 297,938 14,570 1,748 Earnings yield 2.12% 2.37 1.30 1.92 1.46 2,277,769 2,208,380 5,394 14,650 0.24 0.66 684,275 2,419,248 4,496 42,446 0.66 1.75 Interest-bearing liabilities ............................... ¥99,138,171 75,827,957 9,039,183 3,061,410 971,775 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 ......................................................... 2,829,428 82,513 3,151,386 238,247 3,450,605 ¥ 295,615 146,051 34,382 6,270 1,381 6,120 194 21,919 468 69,660 0.30% 0.19 0.38 0.20 0.14 0.22 0.24 0.70 0.20 2.02 ¥93,434,902 73,178,249 4,805,020 3,316,420 977,892 ¥ 721,554 326,538 48,030 22,567 7,261 4,179,957 — 2,967,596 67,214 3,597,166 59,958 — 44,050 478 80,902 0.77% 0.45 1.00 0.68 0.74 1.43 — 1.48 0.71 2.25 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, quarterly or semiannual balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥1,103,197 million; 2009, ¥906,513 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 (2010, ¥12,392 million; 2009, ¥8,583 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2010, ¥12,392 million; 2009, ¥8,583 million) and corresponding interest (2010, ¥20 million; 2009, ¥30 million). 148 SMFG 2010 Income Analysis (Consolidated) SMBC Fees and Commissions Domestic Year ended March 31 operations Fees and commissions .............................................. ¥502,032 21,425 119,075 48,897 14,782 6,681 39,475 6,179 Deposits and loans ............................................... Remittances and transfers .................................... Securities-related business ................................... Agency .................................................................. Safe deposits ........................................................ Guarantees ............................................................ Credit card business ............................................. Millions of yen 2010 Overseas operations Elimination ¥80,658 49,988 7,782 0 — 2 9,138 — ¥(2,549) (55) (1) — — — (232) — Total ¥580,142 71,357 126,856 48,897 14,782 6,684 48,381 6,179 Domestic operations ¥438,721 22,533 124,143 20,291 14,691 6,911 41,790 6,493 ¥80,929 56,034 8,535 0 — 3 7,360 — 2009 Overseas operations Elimination ¥(962) — (161) — — — (276) — ¥(897) (161) Total ¥518,688 78,568 132,518 20,291 14,691 6,915 48,875 6,493 ¥124,611 30,211 Fees and commissions payments ............................. ¥118,326 26,285 Remittances and transfers .................................... ¥10,923 4,920 ¥(1,493) (155) ¥127,756 31,050 ¥114,918 26,796 ¥10,590 3,576 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 the “Elimination” column. Trading Income 2010 2009 Millions of yen Domestic Year ended March 31 operations Trading income .......................................................... ¥148,600 25,694 Gains on trading securities ................................... Overseas operations Elimination ¥(20,932) — ¥28,902 211 Total ¥156,570 25,906 Domestic operations ¥174,304 3,313 Overseas operations Elimination ¥(12,241) — ¥29,779 666 Total ¥191,842 3,979 Gains on securities related to trading transactions ............................................ Gains on trading-related financial derivatives ....... Others ................................................................... 2,254 120,075 576 — 28,691 — — (20,932) — 2,254 127,833 576 1,174 162,430 7,386 46 29,066 — — (12,241) — 1,221 179,255 7,386 Trading losses............................................................ ¥ 8,313 — Losses on trading securities ................................. ¥12,619 — ¥(20,932) — ¥ — — ¥ 3,449 — ¥ 8,791 — ¥(12,241) — ¥ — — Losses on securities related to trading transactions ............................................ Losses on trading-related financial derivatives ..... Others ................................................................... — 8,313 — — 12,619 — — (20,932) — — — — — 3,449 — — 8,791 — — (12,241) — — — — 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 the “Elimination” column. SMFG 2010 149 SMBC 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 2010 2009 ¥42,959,169 25,125,800 3,617,857 71,702,827 5,246,004 ¥76,948,832 ¥ 5,243,318 1,763,200 7,831 7,014,351 1,828,914 ¥ 8,843,265 ¥85,792,098 ¥41,544,906 23,465,803 3,884,852 68,895,562 6,035,411 ¥74,930,974 ¥ 5,185,137 1,575,776 4,007 6,764,920 1,428,673 ¥ 8,193,594 ¥83,124,568 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 2010 March 31 Domestic operations: Millions of yen 2009 153,199 1,094,835 Manufacturing...................................... ¥ 6,689,718 Agriculture, forestry, fisheries and mining ........................... Construction ........................................ Transportation, communications 3,261,007 and public enterprises ....................... 4,475,464 Wholesale and retail ............................ 5,271,565 Finance and insurance ........................ 8,179,721 Real estate, goods rental and leasing ... 4,192,580 Services ............................................... 1,117,092 Municipalities ....................................... 20,374,612 Others .................................................. Subtotal ............................................... ¥54,809,798 12.20% 0.28 2.00 5.95 8.17 9.62 14.92 7.65 2.04 37.17 100.00% 149,268 1,274,261 Manufacturing...................................... ¥ 6,986,393 Agriculture, forestry, fisheries and mining ........................... Construction ........................................ Transportation, communications 3,380,038 and public enterprises ....................... 5,030,129 Wholesale and retail ............................ 5,496,504 Finance and insurance ........................ 7,598,081 Real estate ........................................... 5,762,527 Services ............................................... 1,058,239 Municipalities ....................................... Others .................................................. 19,133,674 Subtotal ............................................... ¥55,869,119 12.50% 0.28 2.28 6.05 9.00 9.84 13.60 10.31 1.89 34.25 100.00% Overseas operations: Overseas operations: Public sector ........................................ ¥ 43,100 543,997 Financial institutions ............................ 7,142,983 Commerce and industry ...................... 866,945 Others .................................................. Subtotal ............................................... ¥ 8,597,027 Total ......................................................... ¥63,406,825 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- Public sector ........................................ ¥ 35,350 501,739 Financial institutions ............................ 8,544,905 Commerce and industry ...................... Others .................................................. 1,131,604 Subtotal ............................................... ¥10,213,599 Total ......................................................... ¥66,082,719 0.35% 4.91 83.66 11.08 100.00% — 0.50% 6.33 83.09 10.08 100.00% — 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. 3. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from the fiscal year beginning on April 1, 2009, the sector classification has been partly changed. “Goods rental and leasing” is included in others in fiscal 2008. 150 SMFG 2010 Assets and Liabilities (Consolidated) SMBC Risk-Monitored Loans March 31 Bankrupt loans ................................................................................................ Non-accrual loans ........................................................................................... Past due loans (3 months or more) ................................................................. Restructured loans .......................................................................................... Total ................................................................................................................. Amount of direct reduction .............................................................................. Notes: Definition of risk-monitored loan categories 2010 ¥ 162,969 1,047,913 38,249 249,139 ¥1,498,271 ¥ 710,815 Millions of yen 2009 ¥ 290,237 997,888 36,119 237,579 ¥1,561,824 ¥ 590,174 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 2010 2009 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... ¥16,738,321 422,648 3,531,793 2,843,148 3,431,856 ¥26,967,768 Overseas operations: ¥14,734,414 338,688 3,878,294 2,407,718 5,103,160 ¥26,462,276 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas opera- ¥ — — — — 1,833,447 ¥ 1,833,447 ¥28,295,724 ¥ — — — — 1,454,593 ¥ 1,454,593 ¥28,422,362 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 Domestic March 31 operations Trading assets ........................................................... ¥6,067,423 Trading securities .................................................. 2,656,782 1,244 Derivatives of trading securities ............................ — Securities related to trading transactions ............. Derivatives of securities related to 6,931 trading transactions ............................................ Trading-related financial derivatives ..................... 3,124,521 277,943 Other trading assets.............................................. 2010 2009 Millions of yen Overseas operations Elimination ¥(36,046) ¥587,881 32,229 — — Total ¥6,619,258 — 2,689,011 1,244 — — — Domestic operations ¥3,846,205 ¥1,011,003 6,931 — — Overseas operations Elimination ¥(20,723) — — — 185,122 455 — Total ¥4,836,484 192,053 455 — — 555,288 363 — (36,046) — 6,931 3,643,763 278,307 13,428 3,083,019 564,178 — 1,004,072 — — (20,723) — 13,428 4,066,368 564,178 Trading liabilities ........................................................ ¥4,446,003 Trading securities sold for short sales .................. 1,557,587 2,296 Derivatives of trading securities ............................ ¥632,763 — — ¥(36,046) ¥5,042,720 — 1,557,587 2,296 — ¥2,692,747 ¥ 934,296 341 — 2,370 389 ¥(20,723) — — ¥3,606,319 2,711 389 Securities related to trading transactions sold for short sales .............................................. — — — — — — — — Derivatives of securities related to 6,961 trading transactions ............................................ Trading-related financial derivatives ..................... 2,879,158 — Other trading liabilities .......................................... — 632,763 — — (36,046) — 6,961 3,475,875 — 13,997 2,675,989 — — 933,954 — — (20,723) — 13,997 3,589,220 — 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 the “Elimination” column. SMFG 2010 151 SMBC Income Analysis (Nonconsolidated) Sumitomo Mitsui Banking Corporation Gross Banking Profit, Classified by Domestic and International Operations Millions of yen Year ended March 31 Domestic operations Interest income ........................................... ¥1,063,182 2010 International operations ¥323,681 Interest expenses ....................................... 153,247 187,233 Domestic operations ¥1,184,053 2009 International operations ¥583,654 253,773 495,545 Total ¥1,380,280 [6,583] 333,898 [6,583] 1,046,382 1,736 412,960 126,246 286,714 115,356 — 115,356 85,788 80,703 5,085 ¥1,455,275 Total ¥1,758,423 [9,284] 740,034 [9,284] 1,018,389 2,074 415,228 121,404 293,824 175,038 — 175,038 163,277 127,747 35,530 ¥1,524,856 1.76% 909,934 Net interest income ........................................ 1,736 Trust fees ........................................................ 321,837 Fees and commissions ............................... 108,603 Fees and commissions payments .............. 213,233 Net fees and commissions ............................. 2,424 Trading income ........................................... — Trading losses ............................................. 2,424 Net trading income ......................................... 30,585 Other operating income .............................. 40,690 Other operating expenses .......................... (10,104) Net other operating income (expenses) ......... Gross banking profit ....................................... ¥1,117,224 Gross banking profit rate (%) ......................... Notes: 1. Domestic operations include yen-denominated transactions by domestic branches, while international operations include foreign-currency- 930,279 2,074 322,455 102,214 220,241 10,763 — 10,763 46,440 62,596 (16,156) ¥1,147,202 136,448 — 91,123 17,643 73,480 112,932 — 112,932 55,202 40,012 15,190 ¥338,050 88,109 — 92,772 19,190 73,582 164,275 — 164,275 116,837 65,150 51,686 ¥377,654 1.96% 1.50% 1.60% 1.98% 1.65% 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 (2010, ¥20 million; 2009, ¥30 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 Average balance Year ended March 31 Interest-earning assets ................................... ¥74,033,481 [563,457] 49,843,442 21,750,902 59,440 95 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 1,397,584 36,110 105,873 4,059 1,266 929 2010 Interest ¥1,063,182 [6,583] 866,832 174,752 382 0 Interest-bearing liabilities ............................... ¥74,843,531 59,829,387 7,376,192 1,533,682 390,348 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 1,039,464 2,095,517 165,447 2,265,856 ¥ 153,247 77,419 18,792 1,662 465 1,472 11,532 303 35,766 Earnings yield 1.43% 1.73 0.80 0.64 0.13 0.29 3.50 0.87 0.20% 0.12 0.25 0.10 0.11 0.14 0.55 0.18 1.57 Average balance ¥69,174,259 [2,101,755] 48,534,275 17,380,685 102,047 1,806 2009 Interest ¥1,184,053 [9,284] 962,176 190,320 851 8 682,464 54,955 45,750 4,488 1,074 422 ¥70,686,399 57,747,050 4,062,350 2,661,112 434,189 ¥ 253,773 123,812 24,063 10,653 2,043 1,877,785 1,716,288 67,214 2,020,588 8,422 17,185 478 27,771 Earnings yield 1.71% 1.98 1.09 0.83 0.49 0.65 1.95 0.92 0.35% 0.21 0.59 0.40 0.47 0.44 1.00 0.71 1.37 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥875,040 million; 2009, ¥756,651 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2010, ¥10,191 million; 2009, ¥8,583 million) and corresponding interest (2010, ¥20 million; 2009, ¥30 million). 2. Figures in brackets [ ] indicate the average balances of interdepartmental lending and borrowing activities between domestic and international operations 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. 152 SMFG 2010 Income Analysis (Nonconsolidated) SMBC 2010 Interest ¥323,681 196,060 54,658 2,849 193 2 — 12,933 ¥187,233 [6,583] 34,424 15,562 2,241 517 Millions of yen Earnings yield 1.90% Average balance ¥19,248,223 2.12 1.26 0.94 0.42 0.85 — 0.58 1.11% 0.39 0.89 0.36 0.14 10,196,514 5,079,312 279,225 116,634 — — 2,370,678 ¥19,236,867 [2,101,755] 8,892,776 693,692 654,909 545,774 2009 Interest ¥583,654 375,128 103,672 6,953 1,332 — — 37,617 ¥495,545 [9,284] 149,683 22,685 11,920 5,022 Earnings yield 3.03% 3.67 2.04 2.49 1.14 — — 1.58 2.57% 1.68 3.27 1.82 0.92 International Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥17,035,222 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 9,241,539 4,330,491 300,991 45,582 257 — 2,220,451 Interest-bearing liabilities ............................... ¥16,725,582 [563,457] 8,610,028 1,746,135 610,090 346,279 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Bonds ......................................................... 4,631 92,296 28,527 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥138,379 million; 2009, ¥92,824 2,281,411 2,536,355 1,316,342 1,579,701 1,954,454 1,046,437 51,463 113,145 40,168 0.29 4.72 2.72 2.25 4.46 3.05 million). 2. Figures in brackets [ ] indicate the average balances of interdepartmental lending and borrowing activities between domestic and international operations 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. 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 ................................... ¥90,505,247 59,084,981 26,081,394 360,432 45,678 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 1,397,842 36,110 2,326,324 4,061 1,266 13,863 Interest-bearing liabilities ............................... ¥91,005,657 68,439,416 9,122,327 2,143,773 736,627 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 2,619,166 4,049,972 165,447 3,312,293 6,103 103,829 303 64,294 ¥ 333,898 111,844 34,354 3,903 982 Millions of yen 2010 Interest ¥1,380,280 1,062,893 229,411 3,231 193 Earnings yield 1.52% 1.79 0.87 0.89 0.42 Average balance ¥86,320,727 58,730,789 22,459,998 381,273 118,440 2009 Interest ¥1,758,423 1,337,305 293,992 7,805 1,341 Earnings yield 2.03% 2.27 1.30 2.04 1.13 0.29 3.50 0.59 0.36 0.16 0.37 0.18 0.13 0.23 2.56 0.18 1.94 682,464 54,955 2,416,428 4,488 1,074 38,040 ¥87,821,511 66,639,826 4,756,043 3,316,021 979,963 ¥ 740,034 273,495 46,748 22,573 7,066 4,159,197 4,252,644 67,214 3,336,931 59,885 130,331 478 67,939 0.65 1.95 1.57 0.84% 0.41 0.98 0.68 0.72 1.43 3.06 0.71 2.03 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2010, ¥1,013,420 million; 2009, ¥849,475 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2010, ¥10,191 million; 2009, ¥8,583 million) and corresponding interest (2010, ¥20 million; 2009, ¥30 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. SMFG 2010 153 SMBC Income Analysis (Nonconsolidated) 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 ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... International Operations Year ended March 31 Interest income ............................................... Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... Volume-related increase (decrease) ¥69,782 22,767 35,111 (303) (4) 2,077 (368) 528 ¥ 8,512 2,694 8,442 (3,303) (187) (2,744) 2,087 180 3,596 2010 Rate-related increase (decrease) ¥(190,653) (118,112) (50,678) (166) (3) (2,506) 560 (20) Net increase (decrease) ¥(120,871) (95,344) (15,567) (469) (8) (429) 191 507 ¥(109,038) (49,086) (13,713) (5,687) (1,390) ¥(100,526) (46,392) (5,271) (8,991) (1,578) (4,205) (7,739) (355) 4,399 (6,949) (5,652) (175) 7,995 Volume-related increase (decrease) ¥61,677 36,842 24,720 (1,608) (115) (1,915) 652 272 ¥12,243 937 9,020 2,251 1,524 3,506 (1,875) 478 (1,020) Volume-related increase (decrease) ¥(61,205) (32,439) (13,658) 206 (560) 2010 Rate-related increase (decrease) ¥(198,767) (146,629) (35,355) (4,310) (578) Millions of yen Net increase (decrease) ¥(259,972) (179,068) (49,013) (4,104) (1,139) Volume-related increase (decrease) ¥88,656 96,517 31,654 (3,473) (1,579) 2009 Rate-related increase (decrease) ¥(50,476) (19,368) (26,693) 90 (13) (551) (178) 115 ¥(16,696) (3,681) 260 (1,788) (112) (956) (676) — 3,494 2009 Rate-related increase (decrease) ¥(207,277) (102,964) (57,976) (6,607) (713) Net increase (decrease) ¥11,200 17,473 (1,972) (1,517) (128) (2,467) 474 388 ¥ (4,453) (2,743) 9,281 463 1,412 2,550 (2,552) 478 2,473 Net increase (decrease) ¥(118,621) (6,447) (26,322) (10,080) (2,292) 2 (2,246) — (22,437) 2 (24,683) Interest expenses ........................................... Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Bonds ......................................................... ¥(57,830) (4,613) 9,379 (764) (1,368) (12,231) (25,958) (7,658) Total of Domestic and International Operations 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 ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... Volume-related increase (decrease) ¥63,817 6,371 31,853 (405) (568) 2,078 (368) (1,368) ¥11,683 2,940 16,443 (6,077) (1,420) (16,479) (5,982) 180 (498) ¥(250,481) (110,644) (16,502) (8,914) (3,136) (34,600) 5,109 (3,982) 2010 Rate-related increase (decrease) ¥(441,960) (280,784) (96,434) (4,168) (579) (2,505) 560 (22,808) ¥(417,819) (164,591) (28,837) (12,592) (4,662) (37,302) (20,519) (355) (3,146) Note: Volume/rate variance is prorated according to changes in volume and rate. 154 SMFG 2010 — (23,542) ¥76,854 3,740 2,796 5,802 3,302 30,157 42,043 (5,153) ¥(308,311) (115,258) (7,122) (9,678) (4,504) (46,831) (20,849) (11,641) Millions of yen Net increase (decrease) ¥(378,142) (274,412) (64,580) (4,573) (1,148) (427) 191 (24,176) ¥(406,136) (161,651) (12,393) (18,669) (6,083) (53,781) (26,501) (175) (3,645) Volume-related increase (decrease) ¥134,713 102,052 49,850 (7,154) (1,796) (1,915) 652 (22,770) ¥ 54,601 2,706 15,816 5,999 4,924 30,506 23,057 478 (5,033) — (31,751) — (55,294) ¥(227,391) (154,348) (12,797) (7,628) (3,838) (18,317) (12,147) (5,843) 2009 Rate-related increase (decrease) ¥(242,567) (91,025) (78,146) (4,443) (624) (551) (178) (32,135) ¥(210,025) (156,058) (16,536) (7,362) (4,047) (16,117) 4,285 — (3,489) ¥(150,537) (150,607) (10,000) (1,826) (536) 11,839 29,895 (10,997) Net increase (decrease) ¥(107,853) 11,026 (28,295) (11,598) (2,421) (2,467) 474 (54,905) ¥(155,423) (153,351) (719) (1,363) 876 14,389 27,343 478 (8,523) Income Analysis (Nonconsolidated) SMBC Fees and Commissions Year ended March 31 Fees and commissions ................................... Deposits and loans ..................................... Remittances and transfers ......................... Securities-related business ........................ Agency ........................................................ Safe deposits .............................................. Guarantees ................................................. Domestic operations ¥321,837 11,114 92,857 13,280 11,611 6,249 20,934 2010 International operations ¥91,123 36,137 24,162 1,125 — — 14,434 Fees and commissions payments .................. Remittances and transfers ......................... ¥108,603 20,479 ¥17,643 8,000 Trading Income Millions of yen Total ¥412,960 47,252 117,019 14,405 11,611 6,249 35,368 ¥126,246 28,479 Domestic operations ¥322,455 10,866 96,014 17,256 11,777 6,472 21,005 ¥102,214 20,385 Millions of yen Domestic operations ¥2,424 1,309 2010 International operations ¥112,932 — Total ¥115,356 1,309 — 2,254 2,254 110,677 0 110,677 1,115 Domestic operations ¥10,763 3,313 — — 7,449 Year ended March 31 Trading income ............................................... 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 ......................................................... — 1,114 ¥ — — — — — 2009 International operations ¥92,772 40,973 27,122 2,818 — — 9,679 ¥19,190 7,770 2009 International operations ¥164,275 — Total ¥415,228 51,840 123,136 20,075 11,777 6,472 30,684 ¥121,404 28,155 Total ¥175,038 3,313 1,221 1,221 163,054 — 163,054 7,449 ¥ — — ¥ — — ¥ — — ¥ — — ¥ — — — — — — — — — — — — — — — — — Note: Figures represent net gains after offsetting income against expenses. Net Other Operating Income (Expenses) Year ended March 31 Net other operating income (expenses) ......... Gains (losses) on bonds ............................. Gains (losses) on derivatives ...................... Losses on foreign exchange transactions ... General and Administrative Expenses Millions of yen Domestic operations ¥(10,104) 9,070 (15,682) — 2010 International operations ¥15,190 28,199 (629) (9,635) Total ¥ 5,085 37,270 (16,310) (9,635) Domestic operations ¥(16,156) (32,420) 12,680 — 2009 International operations ¥51,686 58,548 898 (2,472) Total ¥35,530 26,128 13,578 (2,472) 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....................................................................... Deposit insurance ............................................................................................ Others .............................................................................................................. Total ................................................................................................................. Note: Because expenses in the table above exclude nonrecurring losses, they are reconciled with the figures reported on page 28. 2010 ¥206,536 14,146 31,479 68,855 50,809 5,377 5,856 5,084 2,658 7,420 7,307 36,759 48,892 194,569 ¥685,752 2009 ¥205,624 6,084 31,835 60,889 50,647 8,373 6,812 5,441 3,765 7,455 11,349 38,282 48,763 216,154 ¥701,479 SMFG 2010 155 SMBC Deposits (Nonconsolidated) Sumitomo Mitsui Banking Corporation Deposits and Negotiable Certificates of Deposit Year-End Balance March 31 Domestic operations: Millions of yen 2010 2009 Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. ¥40,457,064 20,973,648 1,119,778 62,550,491 5,431,866 ¥67,982,357 International operations: ¥ 4,171,693 Liquid deposits ............................................................................................ 1,355,428 Fixed-term deposits .................................................................................... 2,379,653 Others .......................................................................................................... 7,906,775 Subtotal ....................................................................................................... 1,741,507 Negotiable certificates of deposit ................................................................ ¥ 9,648,282 Total ............................................................................................................. ¥77,630,639 Grand total ...................................................................................................... Notes: 1. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice 2. Fixed-term deposits = Time deposits + Installment savings 59.5% 30.9 1.6 92.0 8.0 100.0% 43.3% 14.0 24.7 82.0 18.0 100.0% — ¥39,432,942 19,984,641 1,136,752 60,554,335 6,047,604 ¥66,601,940 ¥ 4,900,826 1,342,381 2,702,454 8,945,662 1,358,105 ¥10,303,767 ¥76,905,708 59.2% 30.0 1.7 90.9 9.1 100.0% 47.6% 13.0 26.2 86.8 13.2 100.0% — Average Balance Year ended March 31 Domestic operations: Millions of yen 2010 2009 Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. ¥38,899,878 20,484,955 444,553 59,829,387 7,376,192 ¥67,205,580 International operations: Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. Grand total ...................................................................................................... Notes: 1. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice ¥ 4,417,417 1,366,600 2,826,011 8,610,028 1,746,135 ¥10,356,164 ¥77,561,744 ¥38,108,576 19,165,009 473,464 57,747,050 4,062,350 ¥61,809,401 ¥ 4,623,996 1,104,938 3,163,841 8,892,776 693,692 ¥ 9,586,469 ¥71,395,870 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 ................................................................................................................. Notes: 1. Figures are before adjustment on interoffice accounts in transit. Millions of yen 2010 ¥35,637,984 31,921,076 ¥67,559,060 52.8% 47.2 100.0% 2009 ¥34,889,209 31,335,180 ¥66,224,389 52.7% 47.3 100.0% 2. Negotiable certificates of deposit are excluded. 3. Accounts at overseas branches and Japan offshore banking accounts are excluded. 156 SMFG 2010 Deposits (Nonconsolidated) SMBC Balance of Investment Trusts, Classified by Type of Customer Millions of yen March 31 Individual ......................................................................................................... Corporate ........................................................................................................ Total ................................................................................................................. 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. 2009 ¥2,040,366 201,138 ¥2,241,504 2010 ¥2,620,727 310,685 ¥2,931,412 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 .......................................................................................................... Total ................................................................................................................. Fixed interest rates ...................................................................................... Floating interest rates .................................................................................. Others .......................................................................................................... Note: The figures above do not include installment savings. 2010 ¥ 8,154,589 6,896,813 32,997 1,224,778 4,330,949 4,185,966 52,536 92,446 5,947,747 5,880,649 42,996 24,102 1,515,226 1,458,697 54,160 2,369 1,202,825 1,136,927 58,720 7,177 1,177,692 487,367 684,927 5,397 ¥22,329,032 20,046,421 926,337 1,356,272 Millions of yen 2009 ¥ 7,494,172 6,278,535 700 1,214,936 4,045,532 3,963,667 4,500 77,365 5,583,297 5,533,874 21,510 27,911 1,660,255 1,640,874 18,885 495 1,251,850 1,229,574 18,990 3,285 1,291,870 781,847 491,636 18,386 ¥21,326,977 19,428,374 556,222 1,342,381 SMFG 2010 157 SMBC Loans (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Loans and Bills Discounted Year-End Balance March 31 Domestic operations: Millions of yen 2010 2009 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... International operations: Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. ¥ 1,472,451 38,069,787 8,202,796 152,782 ¥47,897,818 ¥ 416,026 8,223,003 82,210 — ¥ 8,721,240 ¥56,619,058 ¥ 1,932,245 37,914,257 9,780,746 216,066 ¥49,843,316 ¥ 454,926 9,853,939 88,613 470 ¥10,397,950 ¥60,241,266 Average Balance Year ended March 31 Domestic operations: Millions of yen 2010 2009 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... ¥ 1,720,223 38,993,305 8,969,237 160,676 ¥49,843,442 International operations: ¥ 1,978,289 36,221,243 10,094,088 240,653 ¥48,534,275 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. Note: The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly ¥ 502,065 9,559,202 132,123 3,124 ¥10,196,514 ¥58,730,789 ¥ 444,610 8,704,843 91,980 104 ¥ 9,241,539 ¥59,084,981 current method. Balance of Loans and Bills Discounted, Classified by Purpose March 31 Funds for capital investment ........................................................................... Funds for working capital ................................................................................ Total ................................................................................................................. 2010 ¥21,487,115 35,131,942 ¥56,619,058 38.0% 62.0 100.0% 2009 ¥21,398,268 38,842,997 ¥60,241,266 35.5% 64.5 100.0% Millions of yen Balance of Loans and Bills Discounted, Classified by Collateral Millions of yen March 31 Securities ......................................................................................................... Commercial claims .......................................................................................... Commercial goods .......................................................................................... Real estate ....................................................................................................... Others .............................................................................................................. Subtotal ........................................................................................................... Guaranteed ...................................................................................................... Unsecured ....................................................................................................... Total ................................................................................................................. 2010 ¥ 562,243 996,719 — 6,895,988 603,538 9,058,490 21,075,681 26,484,887 ¥56,619,058 2009 ¥ 496,562 974,977 — 6,700,496 527,776 8,699,811 21,371,798 30,169,656 ¥60,241,266 158 SMFG 2010 Loans (Nonconsolidated) SMBC Balance of Loans and Bills Discounted, Classified by Maturity Millions of yen 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 ................................................................................................................. Note: Loans with a maturity of one year or less are not classified by floating or fixed interest rates. 2010 ¥ 8,933,280 9,765,902 7,597,080 2,168,821 7,973,882 6,035,859 1,938,023 2,479,598 2,035,407 444,190 19,181,387 18,171,664 1,009,722 8,285,006 8,285,006 — ¥56,619,058 2009 ¥ 9,736,533 9,926,623 7,543,515 2,383,107 8,815,570 6,797,016 2,018,554 3,470,099 2,629,283 840,816 18,423,079 17,261,520 1,161,559 9,869,360 9,869,360 — ¥60,241,266 Balance of Loan Portfolio, Classified by Industry March 31 Domestic operations: Millions of yen 2010 March 31 Domestic operations: Millions of yen 2009 146,765 897,987 Manufacturing...................................... ¥ 6,308,200 Agriculture, forestry, fisheries and mining ........................... Construction ........................................ Transportation, communications 3,067,711 and public enterprises ....................... 4,061,267 Wholesale and retail ............................ 5,907,426 Finance and insurance ........................ 6,809,580 Real estate, goods rental and leasing ... 3,769,330 Services ............................................... 984,186 Municipalities ....................................... 17,573,287 Others .................................................. Subtotal ............................................... ¥49,525,741 12.7% 0.3 1.8 6.2 8.2 11.9 13.8 7.6 2.0 35.5 100.0% 143,591 1,088,910 Manufacturing...................................... ¥ 6,632,207 Agriculture, forestry, fisheries and mining ........................... Construction ........................................ Transportation, communications 3,208,281 and public enterprises ....................... 4,632,637 Wholesale and retail ............................ 5,967,376 Finance and insurance ........................ 6,222,052 Real estate ........................................... 5,260,544 Services ............................................... 970,577 Municipalities ....................................... 17,115,639 Others .................................................. Subtotal ............................................... ¥51,241,816 12.9% 0.3 2.1 6.3 9.0 11.7 12.1 10.3 1.9 33.4 100.0% Overseas operations: Overseas operations: Public sector ........................................ ¥ 21,320 0.3% 484,892 5.8 Financial institutions ............................ 6,026,280 Commerce and industry ...................... 85.7 560,823 Others .................................................. 8.2 Subtotal ............................................... ¥ 7,093,316 100.0% Total ......................................................... ¥56,619,058 — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches). Overseas operations comprise the operations of SMBC’s Public sector ........................................ ¥ 25,567 524,236 Financial institutions ............................ 7,708,512 Commerce and industry ...................... Others .................................................. 741,134 Subtotal ............................................... ¥ 8,999,450 Total ......................................................... ¥60,241,266 0.3% 6.8 85.0 7.9 100.0% — overseas branches. 2. Japan offshore banking accounts are included in overseas operations’ accounts. 3. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from the fiscal year beginning on April 1, 2009, the sector classification has been partly changed. “Goods rental and leasing” is included in others in fiscal 2008. Loans to Individuals/Small and Medium-Sized Enterprises Millions of yen March 31 Total domestic loans (A) .................................................................................. Loans to individuals, and small and medium-sized enterprises (B) ................ (B) / (A) ............................................................................................................. Notes: 1. The figures above exclude the outstanding balance of loans at overseas branches and of Japan offshore banking accounts. 2010 ¥49,525,741 34,457,098 69.6% 2009 ¥51,241,816 35,667,854 69.6% 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.) SMFG 2010 159 SMBC Loans (Nonconsolidated) Consumer Loans Outstanding March 31 Consumer loans .............................................................................................. Housing loans .............................................................................................. Residential purpose ................................................................................. Others .......................................................................................................... 2010 ¥15,400,531 14,497,508 11,010,697 903,023 2009 ¥15,002,856 14,077,130 10,509,845 925,726 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, 2010 General reserve for possible loan losses.................. Specific reserve for possible loan losses ................. For nonresident loans ........................................... Loan loss reserve for specific overseas countries ... Total .......................................................................... Amount of direct reduction ....................................... Balance at beginning of the fiscal year ¥504,379 [2,270] 284,799 [18] 71,028 [10] 417 ¥789,596 [2,288] ¥477,529 [1,954] Millions of yen Increase during the fiscal year ¥497,582 Decrease during the fiscal year Objectives Others ¥ — ¥506,310*1, 2 Balance at end of the fiscal year ¥495,650 267,351 109,562 180,245*1, 2 262,343 35,393 35,048 40,988*1, 2 30,385 184 ¥765,118 — ¥109,562 417*1 ¥686,973 184 ¥758,178 ¥478,042 *1 Transfer from reserves by reversal or origination method *2 “Others” under “Decrease during the fiscal year” include the amount transferred to Sumitomo Mitsui Banking Corporation (China) Limited in connection with a business transfer. The transferred amount comprises ¥1,931 million for the general reserve for possible loan losses and ¥5,008 million for the specific reserve for possible loan losses for nonresident loans. Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. Year ended March 31, 2009 General reserve for possible loan losses.................. Specific reserve for possible loan losses ................. For nonresident loans ........................................... Loan loss reserve for specific overseas countries ... Total .......................................................................... Amount of direct reduction ....................................... Balance at beginning of the fiscal year ¥428,663 [2,256] 188,975 [109] 28,307 [86] 0 ¥617,639 [2,365] ¥332,924 [886] *Transfer from reserves by reversal or origination method Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. Millions of yen Increase during the fiscal year ¥506,649 Decrease during the fiscal year Others Objectives ¥428,663* ¥ — Balance at end of the fiscal year ¥506,649 284,818 86,503 102,471* 284,818 71,309 15,005 13,301* 71,039 417 ¥791,885 — ¥86,503 0* ¥531,135 417 ¥791,885 ¥479,484 Write-Off of Loans Year ended March 31 Write-off of loans ............................................................................................. Note: Write-off of loans include amount of direct reduction. Millions of yen 2010 ¥102,663 2009 ¥231,412 Specific Overseas Loans March 31 Ukraine ............................................................................................................ Iceland ............................................................................................................. Pakistan ........................................................................................................... Argentina ......................................................................................................... Total ................................................................................................................. Ratio of the total amounts to total assets ....................................................... Number of countries ........................................................................................ 2010 ¥ 160 1,112 61 4 ¥1,339 0.00% 4 Millions of yen 2009 ¥3,456 1,160 64 4 ¥4,686 0.00% 4 160 SMFG 2010 Loans (Nonconsolidated) SMBC Risk-Monitored Loans March 31 Bankrupt loans ................................................................................................ Non-accrual loans ........................................................................................... Past due loans (3 months or more) ................................................................. Restructured loans .......................................................................................... Total ................................................................................................................. Amount of direct reduction .............................................................................. Notes: Definition of risk-monitored loan categories 2010 ¥ 112,973 776,364 22,889 155,790 ¥1,068,017 ¥ 411,715 Millions of yen 2009 ¥ 196,062 744,692 32,549 163,753 ¥1,137,058 ¥ 419,511 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 ................................................................................................................. Amount of direct reduction .............................................................................. Notes: Definition of problem asset categories 2010 ¥ 224,335 697,670 178,679 1,100,685 62,116,059 ¥63,216,745 ¥ 478,042 Millions of yen 2009 ¥ 319,627 678,240 196,303 1,194,170 66,028,576 ¥67,222,747 ¥ 479,484 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 private placement bonds, loans and bills discounted, foreign exchanges, accrued interest, and advance payment in “other assets,” customers’ liabilities for acceptances and guarantees, and securities lent under the loan for consumption or leasing agreements. Privately-placed bonds guaranteed by SMBC have been recorded with fair value since March 31, 2010, in accordance with the revision of “Accounting Standard for Financial Instruments.” 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 3 categories above 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 Bankrupt and quasi-bankrupt assets Potentially Bankrupt Borrowers Doubtful assets Borrowers Requiring Caution Substandard loans Normal Borrowers (Normal assets) A Bankrupt loans Non-accrual loans Past due loans (3 months or more) Restructured loans B C C SMFG 2010 161 SMBC Loans (Nonconsolidated) Classification under Self-Assessment, Disclosure of Problem Assets, and Write-Offs/Reserves March 31, 2010 Category of borrowers under self-assessment Bankrupt Borrowers Effectively Bankrupt Borrowers Potentially Bankrupt Borrowers Borrowers Requiring Caution Problem assets based on the Financial Reconstruction Law Classification under self-assessment Classification I Classification II Classification III Classification IV (Billions of yen) Reserve for possible loan losses Reserve ratio Bankrupt and quasi-bankrupt assets (1) Portion of claims secured by collateral or guarantees, etc. (5) Fully reserved ¥224.3 ¥206.0 ¥18.3 Direct write-offs (Note 1) ¥24.4 (Note 2) 100% (Note 3) Doubtful assets (2) Portion of claims secured by collateral or guarantees, etc. (6) ¥697.7 ¥415.7 Necessary amount reserved ¥282.0 Substandard loans (3) ¥178.7 (Claims to substandard borrowers) Normal Borrowers Normal assets ¥62,116.0 Portion of substandard loans secured by collateral or guarantees, etc. (7) ¥75.9 Claims to borrowers requiring caution, excluding claims to substandard borrowers Claims to normal borrowers Total (4) ¥63,216.7 (A) = (1) + (2) + (3) ¥1,100.7 Loan loss reserve for specific overseas countries NPL ratio (A) / (4) 1.74% (Note 6) 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) ¥697.6 Unsecured portion (D) = (A) – (C) Specific reserve General reserve ¥221.6 (Note 2) 78.58% (Note 3) General reserve for substandard loans ¥53.2 ¥512.0 (Note 5) ¥0.1 ¥758.1 ¥299.2 ¥403.1 16.81% (Note 3) 53.50% (Note 3) 7.30% [14.37%] (Note 4) 0.24% (Note 4) Reserve ratio (B) / (D) 74.22% (Note 7) Coverage ratio { (B) + (C) } / (A) 90.56% Notes: 1. Includes amount of direct reduction totaling ¥478.0 billion. 2. Includes reserves for assets that are not subject to disclosure under the Financial Reconstruction Law. (Bankrupt/Effectively Bankrupt Borrowers: ¥6.0 billion; Potentially Bankrupt Borrowers: ¥11.6 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. Includes amount of specific reserve for Borrowers Requiring Caution totaling ¥16.3 billion. 6. Ratio of problem assets to total assets subject to the Financial Reconstruction Law 7. 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.) Off-Balancing Problem Assets Bankrupt and quasi-bankrupt assets ... Doubtful assets .................................... Total ...................................................... March 31, 2008 ➀ ¥117.8 402.0 ¥519.8 Fiscal 2008 New occurrences Off-balanced ¥ (63.9) (382.7) ¥(446.6) ¥265.7 659.0 ¥924.7 March 31, 2009 ➁ ¥319.6 678.3 ¥997.9 Fiscal 2009 New occurrences Off-balanced ¥(181.4) (509.9) ¥(691.3) ¥ 86.1 529.3 ¥615.4 March 31, 2010 ➂ ¥224.3 697.7 ¥922.0 Billions of yen Increase/ Decrease ➂ – ➁ ¥(95.3) Bankrupt and quasi-bankrupt assets ... 19.4 Doubtful assets .................................... ¥(75.9) Total ...................................................... Notes: 1. The off-balancing (also known as “final disposal”) of problem assets refers to the removal of such assets from the bank’s balance sheet by way of Increase/ Decrease ➁ – ➀ ¥201.8 276.3 ¥478.1 sale, direct write-off or other means. 2. 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 2 periods reviewed. Amounts of ¥201.2 billion for fiscal 2008 and ¥179.6 billion in fiscal 2009, recognized as “new occurrences” in the first halves of the terms, were included in the amounts off-balanced in the respective second halves. 162 SMFG 2010 Securities (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Securities Year-End Balance March 31 Domestic operations: SMBC Millions of yen 2010 2009 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 ................................................................................................................. ¥16,085,664 221,206 3,102,608 3,661,722 316,286 / / ¥23,387,488 ¥ — — — — 5,148,712 3,680,136 1,468,576 ¥ 5,148,712 ¥28,536,200 ¥14,156,993 230,074 3,461,950 2,674,474 299,183 / / ¥20,822,677 ¥ — — — — 7,177,837 5,909,304 1,268,533 ¥ 7,177,837 ¥28,000,515 Average Balance Year ended March 31 Domestic operations: Millions of yen 2010 2009 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... Subtotal ....................................................................................................... International operations: ¥14,930,938 189,976 3,282,013 2,995,811 352,162 / / ¥21,750,902 ¥10,443,471 291,620 3,417,624 2,787,330 440,638 / / ¥17,380,685 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. Note: The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly ¥ — — — — 5,079,312 3,781,077 1,298,234 ¥ 5,079,312 ¥22,459,998 ¥ — — — — 4,330,491 2,952,764 1,377,727 ¥ 4,330,491 ¥26,081,394 current method. SMFG 2010 163 SMBC Securities (Nonconsolidated) Balance of Securities Held, Classified by Maturity March 31 One year or less Millions of yen 2010 2009 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... ¥ 8,305,240 5,051 244,651 487,627 461,065 — ¥ 2,766,864 6,583 459,270 769,913 747,013 32 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 .......................................................................................... Foreign stocks ......................................................................................... 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 2,332,761 23,156 909,752 1,869,529 1,821,487 — 3,194,614 145,341 1,188,567 835,749 799,999 — 223,828 46,320 408,874 266,636 245,407 — 1,675,402 1,285 266,342 298,386 298,386 — 353,817 48 84,420 167,416 53,790 113,625 — — — 3,661,722 1,539,653 — 1,354,951 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... ¥16,085,664 221,206 3,102,608 3,661,722 5,464,999 3,680,136 1,468,576 5,382,532 34,858 827,275 2,929,003 2,874,357 — 3,633,747 120,299 1,180,058 1,277,275 1,249,202 — 361,833 67,956 374,270 345,942 313,155 — 639,034 323 384,222 442,824 418,981 — 1,372,980 52 236,853 443,260 306,593 136,666 — — — 2,674,474 1,268,801 — 1,131,834 ¥14,156,993 230,074 3,461,950 2,674,474 7,477,021 5,909,304 1,268,533 164 SMFG 2010 Ratios (Nonconsolidated) Sumitomo Mitsui Banking Corporation Income Ratio SMBC Percentage Year ended March 31 Ordinary profit to total assets .......................................................................... Ordinary profit to stockholders’ equity ............................................................ Net income to total assets .............................................................................. Net income to stockholders’ equity ................................................................ Notes: 1. Ordinary profit (net income) to total assets = Ordinary profit (net income) / Average balance of total assets excluding customers’ liabilities for 2009 0.03% 1.06 — — 12.13 0.30 8.28 2010 0.44% acceptances and guarantees ✕ 100 2. Ordinary profit (net income) to stockholders’ equity = (Ordinary profit (net income) – Preferred dividends) / {(Stockholders’ equity at the beginning of the fiscal year – Number of shares of preferred stock outstanding at the beginning of the fiscal year ✕ Issue price) + (Net assets at the end of the fiscal year – Number of shares of preferred stock outstanding at the end of the fiscal year ✕ Issue price)} divided by 2 ✕ 100 3. Net income to total assets and net income to stockholders’ equity for the year ended March 31, 2009 are not reported due to a net loss. Yield/Interest Rate Year ended March 31 Domestic operations: Percentage 2010 2009 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) ........................................................................................................ 1.43% 1.02 0.41 1.90% 1.54 0.36 1.52% 1.11 0.41 1.71% 1.23 0.48 3.03% 2.99 0.04 2.03% 1.63 0.40 Loan-Deposit Ratio March 31 Domestic operations: Millions of yen 2010 2009 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. ¥47,897,818 67,982,357 70.45% 74.16 ¥ 8,721,240 9,648,282 90.39% 89.23 ¥56,619,058 77,630,639 72.93% 76.17 ¥49,843,316 66,601,940 74.83% 78.52 ¥10,397,950 10,303,767 100.91% 106.36 ¥60,241,266 76,905,708 78.33% 82.26 SMFG 2010 165 SMBC Ratios (Nonconsolidated) Securities-Deposit Ratio March 31 Domestic operations: Millions of yen 2010 2009 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. ¥23,387,488 67,982,357 34.40% 32.36 ¥ 5,148,712 9,648,282 53.36% 41.81 ¥28,536,200 77,630,639 36.75% 33.62 ¥20,822,677 66,601,940 31.26% 28.11 ¥ 7,177,837 10,303,767 69.66% 52.98 ¥28,000,515 76,905,708 36.40% 31.45 166 SMFG 2010 Capital (Nonconsolidated) Sumitomo Mitsui Banking Corporation Changes in Number of Shares Issued and Capital Stock August 9, 2005*1 ....................................... May 17, 2006*2 ......................................... September 6, 2006*3 ................................ September 29, 2006*4 .............................. October 11, 2006*5 ................................... October 31, 2006*6 ................................... September 10, 2009*7 .............................. September 29, 2009*8 .............................. November 26, 2009*9 ............................... February 16, 2010*10 ................................ Number of shares issued Changes Balances — 56,112,948 56,327,142 56,500,912 57,102,669 57,255,850 56,425,850 77,098,364 85,309,933 86,302,386 106,318,401 214,194 173,770 601,757 153,181 (830,000) 20,672,514 8,211,569 992,453 20,016,015 SMBC Millions of yen Capital stock Capital reserve Changes Balances ¥ — ¥ 664,986 664,986 664,986 664,986 664,986 664,986 1,092,959 1,262,959 1,286,959 1,770,996 — — — — — 427,972 170,000 23,999 484,037 Changes ¥(344,900) — — — — — 427,972 170,000 23,999 484,037 Balances ¥ 665,033 665,033 665,033 665,033 665,033 665,033 1,093,006 1,263,006 1,287,006 1,771,043 Remarks: *1 Capital reserve was transferred to other capital surplus pursuant to Article 289-2 of the Commercial Code and Article 18-2 of the Banking Act *2 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 *3 Conversion of 67,000 shares of preferred stock (Type 2) to 173,770 shares of common stock *4 Conversion of 500,000 shares of preferred stock (Type 3) to 601,757 shares of common stock *5 Conversion of 195,000 shares of preferred stock (Type 3) to 153,181 shares of common stock *6 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) *7 Allotment to third parties: Common stock: 20,672,514 shares Issue price: ¥41,405 Capitalization: ¥20,702.5 *8 Allotment to third parties: Common stock: 8,211,569 shares Issue price: ¥41,405 Capitalization: ¥20,702.5 *9 Allotment to third parties: Common stock: 992,453 shares *10 Allotment to third parties: Common stock: 20,016,015 shares Issue price: ¥48,365 Capitalization: ¥24,182.5 Issue price: ¥48,365 Capitalization: ¥24,182.5 Number of Shares Issued March 31, 2010 Common stock ................................................................................................................................................... Preferred stock (1st series Type 6) ..................................................................................................................... Total .................................................................................................................................................................... Number of shares issued 106,248,400 70,001 106,318,401 Note: The shares above are not listed on any stock exchange. Principal Shareholders a. Common Stock March 31, 2010 Sumitomo Mitsui Financial Group, Inc. .......................................................... Number of shares 106,248,400 b. Preferred Stock (1st series Type 6) March 31, 2010 Sumitomo Mitsui Financial Group, Inc. .......................................................... Number of shares 70,001 Percentage of shares outstanding 100.00% Percentage of shares outstanding 100.00% SMFG 2010 167 SMBC 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. Executive officers who do not concurrently 2009 21,816 35–6 12–5 ¥8,258 2010 22,460 33–10 10–6 ¥7,336 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: 2010 494 164 1 2009 482 159 1 Branches ..................................................................................................... Subbranches ............................................................................................... Representative offices ................................................................................. Total ................................................................................................................. Note: “Main offices and branches” includes the International Business Operations Dept. (2010, 2 branches; 2009, 2 branches), specialized deposit account 20 7 16 685 15 6 13 693 branches (2010, 38 branches; 2009, 38 branches) and ATM administration branches (2010, 17 branches; 2009, 17 branches). Number of Automated Service Centers March 31 Automated service centers.............................................................................. 2010 32,391 2009 30,112 Domestic Exchange Transactions Year ended March 31 Exchange for remittance: Destined for various parts of the country: Millions of yen 2010 2009 Number of accounts (thousands) ............................................................ Amount .................................................................................................... 407,093 ¥ 653,586,914 Received from various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... 300,189 ¥ 804,727,712 Collection: Destined for various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... 2,679 ¥ 6,396,030 Received from various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... Total ................................................................................................................. 1,006 ¥ 2,722,318 ¥1,467,432,974 418,744 ¥ 752,361,420 303,475 ¥ 842,122,120 3,121 ¥ 8,345,032 1,163 ¥ 2,933,632 ¥1,605,762,205 168 SMFG 2010 Others (Nonconsolidated) SMBC Foreign Exchange Transactions Year ended March 31 Outward exchanges: 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. Millions of U.S. dollars 2010 $1,463,062 992,185 $ 699,127 21,821 $3,176,196 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 ................................................................................................................. 2010 ¥ 19,578 22,672 — 52,716 5,857 ¥ 100,824 459,711 3,065,332 ¥3,625,868 2009 $1,285,824 696,353 $ 735,705 30,633 $2,748,515 2009 ¥ 7,291 17,762 5,292 53,769 6,945 ¥ 91,061 396,284 3,339,348 ¥3,826,694 SMFG 2010 169 SMBC Trust Assets and Liabilities (Nonconsolidated) Sumitomo Mitsui Banking Corporation Statements of Trust Assets and Liabilities March 31 Assets: Loans and bills discounted .......................................................................... Loans on deeds ....................................................................................... Securities ..................................................................................................... Japanese government bonds .................................................................. Corporate bonds...................................................................................... Japanese stocks ...................................................................................... Foreign securities..................................................................................... Other securities ........................................................................................ Securities held in custody accounts ............................................................ Monetary claims .......................................................................................... Monetary claims for housing loans .......................................................... Other monetary claims ............................................................................ Tangible fixed assets ................................................................................... Equipment................................................................................................ Intangible fixed assets ................................................................................. Other intangible fixed assets ................................................................... Other claims ................................................................................................ Call loans ..................................................................................................... Due from banking account .......................................................................... Cash and due from banks ........................................................................... Deposits with banks ................................................................................ Others .......................................................................................................... Others ...................................................................................................... Total assets .................................................................................................. Liabilities: Designated money trusts............................................................................. Specified money trusts ................................................................................ Money in trusts other than money trusts ..................................................... Security trusts.............................................................................................. Monetary claims trusts ................................................................................ Equipment trusts ......................................................................................... Composite trusts ......................................................................................... Other trusts .................................................................................................. Total liabilities .............................................................................................. 2010 ¥ 221,970 221,970 457,585 293,082 16,067 4,766 143,419 250 3,070 465,734 22,773 442,960 19 19 8 8 2,918 52,302 159,554 40,072 40,072 — — ¥1,403,236 ¥ 537,388 163,750 220,008 3,082 458,273 51 20,681 — ¥1,403,236 Notes: 1. Amounts less than 1 million yen have been omitted. 2. SMBC has no co-operative trusts under any other trust bank’s administration as of the year-end. 3. SMBC does not deal with any trusts with principal indemnification. 4. Excludes trusts whose monetary values are difficult to calculate. Millions of yen 2009 ¥ 222,030 222,030 392,812 222,231 39,629 128 130,522 300 3,096 501,399 73,967 427,431 45 45 33 33 4,329 54,687 60,918 22,179 22,179 1,462 1,462 ¥1,262,993 ¥ 359,986 161,817 220,287 3,102 437,734 10 78,569 1,485 ¥1,262,993 170 SMFG 2010 SMFG Capital Ratio Information Sumitomo Mitsui Financial Group, Inc. and Subsidiaries The consolidated capital ratio 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”). In addition to the method stipulated in the Notification to calculate the consolidated capital ratio (referred to as “First Standard” in the Notification), SMFG has adopted the advanced internal ratings-based (IRB) approach for calculating credit risk-weighted asset amounts. Further, SMFG has implemented market risk controls, and, in calculating the amount corresponding to operational risk, the Advanced Measurement Approach (AMA). “Capital Ratio Information” 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 this report. ■ Scope of Consolidation 1. Consolidated Capital Ratio Calculation (cid:129) Number of consolidated subsidiaries: 307 Please refer to “Principal Subsidiaries and Affiliates” on page 210 for their names and business outline. (cid:129) Scope of consolidated subsidiaries for calculation of the consolidated capital ratio is based on the scope of consolidated subsidiaries for preparing consolidated financial statements. (cid:129) There are no affiliates to which the proportionate consolidation method is applied. (cid:129) 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 (cid:129) Number of nonconsolidated subsidiaries subject to deduction from capital: 218 Principal subsidiaries: SMLC MAHOGANY CO., LTD. (Office rental, etc.) SBCS Co., Ltd. (Venture capital and consulting) (cid:129) Number of financial affiliates subject to deduction from capital: 83 Please refer to “Principal Subsidiaries and Affiliates” on page 210 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 2010 171 SMFG Capital Ratio Information ■ Capital Structure Information (Consolidated Capital Ratio (First Standard)) Regarding the calculation of the capital ratio, certain procedures were performed by KPMG AZSA & Co. pursuant to “Treatment of Inspection of the Capital Ratio Calculation Framework Based on Agreed-Upon Procedures” (JICPA Industry 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 the capital ratio calculation. March 31 Tier I capital: Tier II capital: Deductions*: Total qualifying capital: Risk-weighted assets: Tier I risk-weighted capital ratio: Total risk-weighted capital ratio: Required capital: Capital stock .................................................................................................... Capital surplus ................................................................................................. Retained earnings ............................................................................................ Treasury stock .................................................................................................. Cash dividends to be paid ............................................................................... Unrealized losses on other securities ............................................................... Foreign currency translation adjustments ........................................................ Stock acquisition rights .................................................................................... Minority interests .............................................................................................. Goodwill and others ......................................................................................... Gain on sale on securitization transactions...................................................... Amount equivalent to 50% of expected losses in excess of provision ............ 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.......................................................... 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-weighted assets (E) ........................................................................... Millions of yen 2010 ¥ 2,337,895 978,897 1,451,945 (124,061) (80,665) — (101,650) 81 2,042,251 (398,709) (37,453) (36,249) 6,032,280 254,032 37,033 69,371 2,203,415 2,563,853 2,563,853 467,906 ¥ 8,128,228 ¥42,684,693 7,833,411 448,397 3,117,968 ¥54,084,471 2009 ¥ 1,420,877 57,245 1,245,085 (124,024) (21,059) (14,649) (129,068) 66 2,147,100 (186,792) (42,102) (17,590) 4,335,085 — 37,211 80,374 2,303,382 2,420,968 2,420,968 708,241 ¥ 6,047,812 ¥41,703,547 7,693,647 265,723 3,063,589 ¥52,726,507 (A) / (E) ✕ 100 .................................................................................................... 11.15% 8.22% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 15.02% ¥ 4,326,757 11.47% ¥ 4,218,120 * “Deductions” refers to deductions stipulated in Article 8-1 of the Notification and includes willful holding of securities issued by other financial institutions and securities stipulated in Clause 2. 172 SMFG 2010 ■ Capital Requirements March 31 Capital requirements for credit risk: Capital Ratio Information SMFG Billions of yen 2010 2009 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: ¥5,194.2 3,381.4 2,950.7 37.4 139.7 253.6 905.4 434.6 110.9 359.9 336.6 191.6 81.4 63.6 46.6 17.0 183.6 107.7 279.5 570.0 5,764.2 21.1 15.3 1.9 2.6 0.1 1.2 14.7 35.9 ¥4,909.4 3,200.6 2,782.6 28.4 161.6 228.1 833.1 345.6 95.0 392.5 287.7 160.8 55.5 71.4 71.1 0.3 180.5 125.7 281.7 656.5 5,565.9 4.2 3.1 0.4 0.7 — — 17.0 21.3 Advanced measurement approach ........................................................................................................ Basic indicator approach ........................................................................................................................ Total capital requirements for operational risk........................................................................................ Total amount of capital requirements ....................................................................................................... 232.2 17.2 249.4 ¥6,049.5 223.5 21.6 245.1 ¥5,832.3 Notes: 1. Capital requirements for credit risk are capital equivalents to “credit risk-weighted assets ✕ 8%” under the standardized approach and “credit risk-weighted assets ✕ 8% + expected loss amount” under the IRB approach. Regarding exposures to be deducted from capital, the deduction amount is added to the amount of required capital. 2. Portfolio classification is after CRM. 3. “Securitization exposures” includes such exposures based on the standardized approach. 4. “Other exposures” includes estimated lease residual values, purchased receivables (including exposures to qualified corporate enterprises and others), long settlement transactions and other assets. ■ Internal Ratings-Based (IRB) Approach 1. Scope SMFG and the following consolidated subsidiaries have adopted the advanced IRB approach for exposures as of March 31, 2009. (1) Domestic Operations Sumitomo Mitsui Banking Corporation, Sumitomo Mitsui Card Company, Limited and SMBC Guarantee Co., Ltd. (2) Overseas Operations Sumitomo Mitsui Banking Corporation Europe Limited, Sumitomo Mitsui Banking Corporation (China) Limited, Sumitomo Mitsui Banking Corporation of Canada, Banco Sumitomo Mitsui Brasileiro S.A., ZAO Sumitomo Mitsui Rus Bank, PT Bank Sumitomo Mitsui Indonesia, SMBC Leasing and Finance, Inc., SMBC Capital Markets, Inc., SMBC Capital Markets Limited, SMBC Derivative Products Limited and SMBC Capital Markets (Asia) Limited THE MINATO BANK, LTD. and SMBC Finance Service Co., Ltd. have adopted the foundation IRB approach. Among consolidated subsidiaries that have adopted the standardized approach for exposures as of March 31, 2010, Sumitomo Mitsui Finance and Leasing Co., Ltd. is scheduled to adopt the foundation IRB approach from March 31, 2012, and Kansai Urban Banking Corporation from March 31, 2013. Both companies reviewed their schedules for adoption of the approach which was originally planned. Note: Directly controlled SPCs and limited partnerships for investment of consolidated subsidiaries using the advanced IRB approach have also adopted the advanced IRB approach. Further, the advanced IRB approach is applied to equity exposures on a group basis, including equity exposures of consolidated subsidiaries applying the standardized approach. SMFG 2010 173 SMFG Capital Ratio Information 2. Exposures by Asset Class (1) Corporate Exposures A. Corporate, Sovereign and Bank Exposures (A) Rating Procedures (cid:129) “Corporate, sovereign and bank exposures” includes credits to domestic and overseas commercial/industrial (C&I) companies, individuals for business purposes (domestic only), sovereigns, public sector entities, and financial institutions. Business loans such as apartment construction loans, and small and medium-sized enterprises (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. (cid:129) 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 37). 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 distribution. Different Probability of Default (PD) values are applied also. (cid:129) 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 financial 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 purposes, business loans and standardized SME loans are assigned obligor grades using grading models developed specifically for these exposures. (cid:129) PDs used for calculating credit risk-weighted assets are estimated based on the default experience for each grade and taking into account the possibility of estimation errors. In addition to internal data, external data are used to estimate and validate PDs. The definition of default is the definition stipulated in the Notification (an event that would lead to an exposure being classified as “substandard loans,” “doubtful assets” or “bankrupt and quasi-bankrupt assets” occurring to the obligor). (cid:129) Loss given defaults (LGDs) used in the calculation of credit risk-weighted assets are estimated based on historical loss experience of credits in default, taking into account the possibility of estimation errors. Obligor Grade Domestic Corporate J1 J2 J3 J4 Overseas Corporate G1 G2 G3 G4 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 trends 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 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 Close monitoring is required due to problems in meeting loan terms and conditions, sluggish/unstable business, or financial problems Borrower Category Normal Borrowers Borrowers Requiring Caution G5 G6 G7 G7R Of which Substandard Borrowers G8 G9 G10 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 Substandard Borrowers Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers J5 J6 J7 J7R J8 J9 J10 174 SMFG 2010 Capital Ratio Information SMFG (B) Portfolio a. Domestic Corporate, Sovereign and Bank Exposures Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Undrawn March 31, 2010 amount J1-J3 ................................... ¥18,017.3 ¥12,663.0 ¥5,354.3 ¥4,012.5 1,064.0 J4-J6 ................................... 15,045.7 11,722.7 16.4 2,146.4 J7 (excluding J7R) ............... Japanese government and 0.8 local municipal corporations .... 22,671.2 22,406.6 133.0 5,030.6 5,547.9 Others .................................. 1.7 1,379.2 1,429.6 Default (J7R, J8-J10) ........... Total ..................................... ¥65,112.3 ¥55,348.6 ¥9,763.7 ¥5,228.4 264.6 517.3 50.3 3,322.9 254.2 2,400.6 Weighted average CCF 75.00% 75.00 75.00 Weighted average LGD Weighted average PD 0.07% 35.32% 1.63 16.54 31.40 30.14 Weighted average ELdefault Weighted average risk weight —% 16.75% — 58.82 — 134.64 75.00 75.00 100.00 — 0.00 1.34 100.00 — 35.09 38.01 53.74 — — — 52.98 — 0.09 56.63 9.54 — Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Undrawn March 31, 2009 amount J1-J3 ................................... ¥22,896.4 ¥16,440.3 ¥ 6,456.0 ¥4,124.9 510.4 J4-J6 ................................... 11,785.4 J7 (excluding J7R) ............... 78.4 2,241.2 Japanese government and 10.6 local municipal corporations .... 20,025.1 19,936.9 136.7 5,348.4 4,767.9 Others .................................. Default (J7R, J8-J10) ........... 6.2 1,243.6 1,315.4 Total ..................................... ¥63,611.9 ¥53,480.3 ¥10,131.7 ¥4,867.3 Note: “Others” includes exposures guaranteed by credit guarantee corporations, exposures to public sector entities and voluntary organizations, and exposures to obligors — 0.18 — 63.05 20.64 — 0.00 1.50 100.00 — 75.00 75.00 100.00 — 35.04 38.41 54.85 — 88.2 580.5 71.9 9,153.6 1,938.0 2,631.8 303.3 53.20 — 29.16 30.38 Weighted average LGD Weighted average PD 0.09% 34.11% 1.32 11.86 Weighted average ELdefault Weighted average risk weight —% 18.11% — 50.90 — 126.04 Weighted average CCF 75.00% 75.00 75.00 not assigned obligor grades because they have yet to close their books (for example, newly established companies), as well as business loans and standardized SME loans of more than ¥100 million. b. Overseas Corporate, Sovereign and Bank Exposures Billions of yen Exposure amount On-balance sheet assets Off-balance sheet assets Undrawn amount Total March 31, 2010 G1-G3 .................................. ¥17,929.1 ¥11,601.0 ¥6,328.1 ¥2,928.6 168.0 946.2 G4-G6 .................................. 102.6 459.1 G7 (excluding G7R) ............. 4.4 152.5 Others .................................. 7.2 212.0 Default (G7R, G8-G10) ........ Total ..................................... ¥19,698.8 ¥12,953.9 ¥6,744.9 ¥3,210.9 768.1 280.3 105.5 199.0 178.1 178.8 47.0 13.0 Billions of yen Exposure amount On-balance sheet assets Off-balance sheet assets Undrawn amount Total March 31, 2009 G1-G3 .................................. ¥22,863.0 ¥14,594.6 ¥8,268.4 ¥3,062.3 145.6 975.9 G4-G6 .................................. 63.1 459.2 G7 (excluding G7R) ............. 20.3 107.0 Others .................................. Default (G7R, G8-G10) ........ 1.5 270.7 Total ..................................... ¥24,675.9 ¥16,003.9 ¥8,672.0 ¥3,292.7 207.6 142.3 43.8 9.9 768.3 316.9 63.2 260.8 Weighted average CCF 75.00% 75.00 75.00 75.00 100.00 — Weighted average CCF 75.00% 75.00 75.00 75.00 100.00 — Weighted average LGD Weighted average PD 0.18% 29.84% 2.32 24.59 1.55 100.00 — 29.39 29.26 40.66 71.52 — Weighted average ELdefault Weighted average risk weight —% 17.54% — 73.64 — 158.78 86.53 — 89.89 64.33 — — Weighted average LGD Weighted average PD 0.14% 30.24% 1.76 19.85 1.09 100.00 — 34.30 32.42 40.16 73.74 — Weighted average ELdefault Weighted average risk weight —% 17.28% — 81.87 — 170.42 — 86.42 94.41 — 66.19 — SMFG 2010 175 SMFG Capital Ratio Information B. Specialized Lending (SL) (A) Rating Procedures (cid:129) “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 are 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, 2010. (cid:129) Each SL product is classified as either a facility assigned a PD grade and LGD grade or a facility assigned a grade based primarily on the expected loss ratio, both using grading models and qualitative assessment. The former has the same grading structure as that of corporate, and the latter has ten grade levels as with obligor grades but the definition of each grade differs from that of the obligor grade which is focused on PD. For the credit risk-weighted asset amount for the SL category, the former facility is calculated in a manner similar to corporate exposures, while the latter facility is calculated by mapping the expected loss-based facility grades to the below five categories (hereinafter the “slotting criteria”) of the Notification because it does not satisfy the requirements for PD application specified in the Notification. (B) Portfolio a. Slotting Criteria Applicable Portion (a) Project Finance and Object Finance March 31 Strong: Risk weight Billions of yen 2010 2009 Project finance Object finance Project finance Object finance Residual term less than 2.5 years .................... Residual term 2.5 years or more ...................... 50% 70% Good: Residual term less than 2.5 years .................... Residual term 2.5 years or more ...................... Satisfactory .......................................................... Weak ..................................................................... Default .................................................................. — Total ...................................................................... 70% 90% 115% 250% ¥ 125.6 746.9 23.3 169.9 42.1 61.5 18.0 ¥1,187.0 Note: A portion of object finance has been calculated using the PD/LGD approach. ¥ 0.6 41.0 — 4.1 — — — ¥45.7 ¥ 107.2 771.1 22.5 187.2 23.8 68.0 3.6 ¥1,183.3 ¥ 8.3 163.1 — — — — — ¥171.4 (b) HVCRE March 31 Strong: Risk weight Billions of yen 2010 2009 Residual term less than 2.5 years .................... Residual term 2.5 years or more ...................... 70% 95% Good: Residual term less than 2.5 years .................... Residual term 2.5 years or more ...................... Satisfactory .......................................................... Weak ..................................................................... Default .................................................................. — Total ...................................................................... 95% 120% 140% 250% ¥ — — 32.5 10.8 152.9 11.1 6.5 ¥213.6 ¥ — — 46.6 79.9 162.0 22.1 3.1 ¥313.6 b. PD/LGD Approach Applicable Portion, Other Than Slotting Criteria Applicable Portion (a) Object Finance March 31, 2010 G1-G3 .................................. G4-G6 .................................. G7 (excluding G7R) ............. Others .................................. Default (G7R, G8-G10) ........ Total ..................................... Total ¥103.0 43.8 10.7 — 5.5 ¥163.1 Billions of yen Exposure amount On-balance sheet assets ¥ 97.7 34.4 10.7 — 5.5 ¥148.2 Off-balance sheet assets ¥ 5.3 9.5 0.1 — 0.0 ¥14.9 Undrawn amount ¥ 1.8 10.2 0.1 — — ¥12.1 176 SMFG 2010 Weighted average LGD Weighted Weighted average average CCF PD 0.51% 20.86% 75.00% 2.43 75.00 19.75 75.00 — — — 100.00 — — 12.95 29.84 — 65.16 — Weighted average ELdefault Weighted average risk weight —% 41.74% — 36.56 — 170.29 — — 89.94 57.96 — — Capital Ratio Information SMFG March 31, 2009 G1-G3 .................................. G4-G6 .................................. G7 (excluding G7R) ............. Others .................................. Default (G7R, G8-G10) ........ Total ..................................... Total ¥ 49.4 30.5 9.2 10.8 3.1 ¥103.0 Billions of yen Exposure amount On-balance sheet assets ¥42.2 22.5 9.2 10.7 3.0 ¥87.6 Off-balance sheet assets ¥ 7.2 8.1 0.1 0.0 0.1 ¥15.4 Undrawn amount ¥ 9.5 10.0 0.1 0.0 — ¥19.7 (b) IPRE Billions of yen Weighted average LGD Weighted average CCF 75.00% 75.00 75.00 75.00 Weighted average PD 0.78% 19.17% 1.20 20.08 4.94 — 100.00 — — 20.39 37.66 19.72 71.45 — Total Exposure amount On-balance March 31, 2010 sheet assets J1-J3 ................................... ¥ 447.4 ¥ 433.2 879.1 J4-J6 ................................... 42.0 J7 (excluding J7R) ............... 65.5 Others .................................. 9.6 Default (J7R, J8-J10) ........... Total ..................................... ¥1,594.2 ¥1,429.4 1,024.4 45.5 67.3 9.6 Off-balance sheet assets ¥ 14.2 145.3 3.5 1.8 — ¥164.8 Billions of yen Total Exposure amount On-balance March 31, 2009 sheet assets J1-J3 ................................... ¥ 925.9 ¥ 820.5 480.1 J4-J6 ................................... 59.5 J7 (excluding J7R) ............... 66.3 Others .................................. Default (J7R, J8-J10) ........... — Total ..................................... ¥1,577.4 ¥1,426.3 523.6 59.6 68.3 — Off-balance sheet assets ¥105.4 43.5 0.2 2.0 — ¥151.1 Undrawn amount ¥ — 4.2 — 2.5 — ¥6.7 Undrawn amount ¥— 4.2 — 2.7 — ¥6.9 Weighted average CCF —% Weighted average LGD Weighted average PD 0.05% 34.47% 2.26 14.11 8.74 — 100.00 — — 33.31 34.14 35.23 50.48 — 75.00 — 75.00 Weighted average CCF —% 75.00 — 75.00 — — Weighted average LGD Weighted average PD 0.10% 36.48% 1.55 13.43 4.23 — — 32.00 35.10 37.84 — — Weighted average ELdefault Weighted average risk weight —% 44.23% — 51.90 — 209.69 — 67.76 94.41 — 63.89 — Weighted average ELdefault Weighted average risk weight —% 12.15% — 83.85 — 167.65 72.00 — 10.92 49.60 — — Weighted average ELdefault Weighted average risk weight —% 19.72% — 72.26 — 158.37 — 116.66 — — — — (2) Retail Exposures A. Residential Mortgage Exposures (A) Rating Procedures (cid:129) “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. (cid:129) 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 an exclusive grading model and a borrower category under self-assessment executed in accordance with the financial inspection manual of the Japanese FSA, and (b) recovery risk at the time of default determined using Loan To Value (LTV) calculated based on the assessment value of collateral real estate. PDs and LGDs are estimated based on the default experience for each segment and taking into account the possibility of estimation errors. Further, the portfolio is subdivided based on the lapse of years from the 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, 2010 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 ELdefault Weighted average risk weight Use model ......................... ¥10,633.8 769.8 Others ............................... 106.3 Delinquent ............................. 163.2 Default .......................................... Total .............................................. ¥11,673.1 ¥10,565.2 769.8 99.9 162.7 ¥11,597.6 ¥68.6 — 6.4 0.5 ¥75.6 0.37% 0.83 31.53 100.00 — 44.59% 60.25 48.55 45.69 — —% — — 43.23 — 27.60% 73.02 276.96 30.69 — SMFG 2010 177 SMFG Capital Ratio Information March 31, 2009 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 ELdefault Weighted average risk weight Use model ......................... ¥ 9,551.6 840.5 Others ............................... 63.0 Delinquent ............................. Default .......................................... 121.1 Total .............................................. ¥10,576.1 ¥ 9,471.1 840.5 56.8 120.5 ¥10,488.9 ¥80.5 — 6.1 0.6 ¥87.2 0.38% 0.83 35.47 100.00 — 38.94% 56.72 42.47 48.48 — —% — — 45.46 — 24.30% 68.49 242.06 37.79 — Notes: 1. “Others” includes loans guaranteed by employers. 2. “Delinquent” loans are past due loans and loans to obligors categorized as “Borrowers Requiring Caution” that do not satisfy the definition of default stipulated in the Notification. B. Qualifying Revolving Retail Exposures (QRRE) (A) Rating Procedures (cid:129) “Qualifying revolving retail exposures” includes card loans and credit card balances. (cid:129) 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 the 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 the possibility of estimation errors. Further, 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, 2010 Card loans PD segment: Billions of yen Exposure amount On-balance sheet assets Total Balance Increase Off-balance sheet assets Undrawn amount Weighted average CCF Weighted average PD Weighted average LGD Weighted average ELdefault Weighted average risk weight Not delinquent ........ ¥ 568.2 ¥ 509.0 12.4 Delinquent ............... 12.8 ¥ 59.2 0.4 ¥ — ¥ 180.4 3.3 — Credit card balances PD segment: 32.84% 2.12% 85.76% 12.05 22.22 76.31 —% 54.67% — 206.05 669.3 Not delinquent ........ 1,010.7 6.6 7.8 Delinquent ............... 26.9 30.6 Default ............................ Total ................................ ¥1,630.3 ¥1,224.1 341.5 1.2 3.8 ¥406.1 — — — 4,127.7 — — ¥ — ¥4,311.5 8.27 1.42 — 85.68 — 100.00 — — 77.93 80.67 86.86 — — — 80.65 — 29.52 89.76 77.68 — Billions of yen Exposure amount On-balance sheet assets Total Balance Increase Off-balance sheet assets Undrawn amount Weighted average CCF Weighted average PD Weighted average LGD Weighted average ELdefault Weighted average risk weight March 31, 2009 Card loans PD segment: Not delinquent ........ ¥ 542.1 ¥ 477.7 12.4 Delinquent ............... 12.8 ¥ 64.4 0.4 ¥— ¥ 167.8 3.5 — 38.37% 1.86% 85.89% —% 49.01% 76.35 11.56 — 206.51 22.19 Credit card balances PD segment: 648.7 Not delinquent ........ 6.7 Delinquent ............... Default ............................ 21.0 Total ................................ ¥1,566.1 ¥1,166.3 979.3 7.9 24.0 330.7 1.2 3.1 ¥399.7 — 4,008.1 — — 8.25 1.15 — — 80.05 — — 100.00 — ¥— ¥4,179.4 — 79.86 82.99 89.29 — — 26.88 — 121.48 86.10 — 82.40 — Notes: 1. The on-balance sheet exposure amount is estimated by estimating the amount of increase in each transaction balance and not by multiplying the undrawn amount by the CCF. 2. “Weighted average CCF” is the “On-balance sheet exposure amount ÷ Undrawn amount” and provided for reference only. It is not used for estimating on-balance sheet exposure amounts. 3. Past due loans of less than three months are recorded in “Delinquent.” 178 SMFG 2010 Capital Ratio Information SMFG C. Other Retail Exposures (A) Rating Procedures (cid:129) “Other retail exposures” includes business loans such as apartment construction loans, standardized SME loans, and consumer loans such as My Car Loan. (cid:129) 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. PDs and LGDs are estimated based on the default experience for each segment and taking into account the 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 the possibility of estimation errors. Further, 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, 2010 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 ELdefault Weighted average risk weight Use model ......................... Others ............................... Delinquent ............................. ¥1,101.4 360.3 456.4 ¥1,088.4 359.2 453.2 ¥ 13.0 1.1 3.2 0.92% 0.61 33.13 53.50% 57.28 63.32 —% — — 48.62% 26.55 88.08 Consumer loans PD segment: Not delinquent Use model ......................... Others ............................... Delinquent ............................. Default .......................................... Total .............................................. 497.7 193.4 51.2 140.9 ¥2,801.3 246.4 191.6 51.0 140.8 ¥2,530.5 251.3 1.8 0.2 0.2 ¥270.8 1.16 1.76 22.36 100.00 — 67.20 62.66 54.27 66.53 — — — — 62.29 — 69.20 77.85 124.64 53.05 — Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Weighted average PD Weighted average LGD Weighted average ELdefault Weighted average risk weight March 31, 2009 Business loans PD segment: Not delinquent Use model ......................... Others ............................... Delinquent ............................. ¥1,339.0 381.3 551.8 ¥1,322.3 380.6 548.5 ¥ 16.7 0.8 3.3 1.01% 0.67 25.13 59.94% 61.95 67.72 —% — — 56.15% 28.28 98.83 Consumer loans PD segment: Not delinquent Use model ......................... Others ............................... Delinquent ............................. Default .......................................... Total .............................................. 342.3 214.9 47.8 153.4 ¥3,030.6 260.4 213.0 47.7 151.8 ¥2,924.2 81.9 1.9 0.2 1.6 ¥106.4 1.33 1.80 24.60 100.00 — 52.18 62.13 46.49 72.99 — — — — 67.26 — 55.55 77.49 111.02 71.59 — Notes: 1. “Business loans” includes apartment construction loans and standardized SME loans. 2. “Others” includes loans guaranteed by employers. 3. “Delinquent” loans are past due loans and loans to obligors categorized as “Borrowers Requiring Caution” that do not satisfy the definition of default stipulated in the Notification. SMFG 2010 179 SMFG Capital Ratio Information (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 general 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 individually). 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 information 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 Market-based approach ............................................................................................................ Simple risk weight method .................................................................................................... Listed equities (300%) ....................................................................................................... Unlisted equities (400%) .................................................................................................... Internal models method ......................................................................................................... PD/LGD approach ..................................................................................................................... Grandfathered equity exposures ............................................................................................... Total ........................................................................................................................................... 2010 ¥ 234.2 149.5 48.0 101.5 84.7 724.6 2,259.6 ¥3,218.4 2009 ¥ 221.0 219.7 40.6 179.1 1.3 533.3 1,895.6 ¥2,650.0 Notes: 1. The above exposures are “equity exposures” stipulated in the Notification and differ from “stocks” described in the consolidated financial statements. 2. “Grandfathered equity exposures” amount was calculated in accordance with Supplementary Provision 13 of the Notification. Billions of yen b. PD/LGD Approach March 31 J1-J3 ....................................................... J4-J6 ....................................................... J7 (excluding J7R) ................................... Others ...................................................... Default (J7R, J8-J10) ............................... Total ......................................................... Exposure amount ¥514.7 79.1 1.6 128.7 0.5 ¥724.6 Billions of yen 2010 Weighted average PD 0.05% 1.51 12.54 0.40 100.00 — Weighted average risk weight 110.62% 250.79 444.29 121.35 — — 2009 Weighted average PD 0.07% 0.66 10.14 0.17 100.00 — Weighted average risk weight 114.28% 209.86 442.73 106.93 — — Exposure amount ¥472.4 16.1 6.3 38.4 0.0 ¥533.3 Notes: 1. The above exposures are “equity exposures” stipulated in the Notification to which the PD/LGD approach is applied and differ from “stocks” described in the consolidated financial statements. 2. “Others” includes exposures to overseas corporate entities. B. Credit Risk-Weighted Assets under Article 145 of the Notification (A) Outline of method for calculating credit risk assets 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 totaled to derive the credit risk-weighted asset amount of the fund. When equity exposures 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-weighted asset amount of the fund is calculated using the simple majority adjustment method, in which credit risk-weighted assets are calculated using a risk weight of 400% (when the risk-weighted average of individual assets underlying the portfolio is less than 400%) or a risk weight of 1250% (in other cases). (B) Portfolio March 31 Exposures under Article 145 of the Notification ........................................................................ 2010 ¥667.8 2009 ¥743.6 Billions of yen 180 SMFG 2010 Capital Ratio Information SMFG (4) Analysis of Actual Losses A. Year-on-Year Comparison of Actual Losses SMFG recorded total credit costs (the total of the general provisions, non-performing loan write-offs, and gains on collection of written-off claims) of ¥473.0 billion on a consolidated basis for fiscal 2009, a year-on-year decrease of ¥294.8 billion. SMBC recorded ¥254.7 billion in total credit costs on a nonconsolidated basis in fiscal 2009, a year-on-year decrease of ¥295.4 billion. In terms of exposure category, the credit cost for corporate exposures decreased ¥194.8 billion year-on-year, to ¥216.6 billion. The credit cost for bank exposures decreased ¥19.1 billion year-on-year, to ¥3.5 billion. These results are due primarily to the impact of the government’s economic stimulus measures; SMBC’s measures to improve the business and financial situation of borrowers that are tailored to each borrower’s circumstances; and a reduction in credit cost related to non-Japanese corporates due to improved overseas market conditions. Total Credit Costs Billions of yen Fiscal 2009 (A) Fiscal 2008 (B) Fiscal 2007 SMFG (consolidated) total ..................................................... SMBC (consolidated) total .................................................... SMBC (nonconsolidated) total .............................................. Corporate exposures ......................................................... Sovereign exposures ......................................................... Bank exposures ................................................................. Residential mortgage exposures ....................................... QRRE ................................................................................. Other retail exposures ....................................................... ¥473.0 419.4 254.7 216.6 3.9 3.5 0.7 0.1 61.6 ¥767.8 724.4 550.1 411.4 (0.4) 22.7 0.5 0.0 68.1 ¥248.6 221.6 147.8 143.2 0.4 0.0 0.1 0.0 59.8 Increase (decrease) (A) – (B) ¥(294.8) (305.0) (295.4) (194.8) 4.3 (19.1) 0.1 0.0 (6.5) Notes: 1. The above amounts do not include gains/losses on equity exposures, exposures on capital market-driven transactions (such as bonds) and exposures under Article 145 of the Notification that were recognized as gains/losses on bonds and stocks in the statements of operations. 2. Exposure category amounts do not include general provisions for Normal Borrowers. 3. Bracketed fiscal year amounts indicate gains generated by the reversal of provisions, etc. 4. Credit costs for residential mortgage exposures and QRRE guaranteed by consolidated subsidiaries are not included in the total credit costs of SMBC (nonconsolidated). B. Comparison of Estimated and Actual Losses Fiscal 2009 Billions of yen Fiscal 2008 Fiscal 2007 Estimated loss amounts Estimated loss amounts Estimated loss amounts After deduction of reserves Actual loss amounts SMFG (consolidated) total ................ ¥ — ¥ — ¥473.0 419.4 — SMBC (consolidated) total ................ 254.7 SMBC (nonconsolidated) total .......... 1,197.2 216.6 984.0 3.9 5.8 3.5 52.1 0.7 4.0 0.1 0.1 61.6 151.2 Corporate exposures ................... Sovereign exposures ................... Bank exposures .......................... Residential mortgage exposures ... QRRE ......................................... Other retail exposures .................. — 354.0 210.0 4.3 34.4 3.4 0.1 107.5 Actual After loss deduction amounts of reserves ¥ — ¥ — ¥767.8 — 724.4 550.1 411.4 (0.4) 22.7 0.5 0.0 68.1 — 954.2 806.7 9.0 6.1 4.0 0.1 128.3 323.9 278.6 7.5 5.9 3.6 0.1 65.9 Actual After loss deduction amounts of reserves ¥ — ¥ — ¥248.6 — 221.6 147.8 143.2 0.4 0.0 0.1 0.0 59.8 — 887.7 778.6 11.2 5.1 4.6 0.1 88.2 311.4 252.6 9.6 4.9 4.1 0.1 53.1 Notes: 1. Amounts on consumer loans guaranteed by consolidated subsidiaries or affiliates as well as on equity exposures and other exposures under Article 145 of the Notification are excluded. 2. “Estimated loss amounts” are the EL at the beginning of the term. 3. “After deduction of reserves” represents the estimated loss amounts after deduction of reserves for possible losses on substandard loans or below. ■ Standardized Approach 1. Scope The following consolidated subsidiaries have adopted the standardized approach for exposures as of March 31, 2010 (i.e. consolidated subsidiaries not listed in the “Internal Ratings-Based (IRB) Approach: 1. Scope” on page 173). (1) Consolidated subsidiaries planning to adopt phased rollout of the foundation IRB approach Sumitomo Mitsui Finance and Leasing Co., Ltd. and Kansai Urban Banking Corporation (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. SMFG 2010 181 SMFG Capital Ratio Information 2. Credit Risk-Weighted Asset Calculation Methodology A 100% risk weight is applied to claims on corporates in accordance with Article 45 of the Notification, and risk weights corresponding to country risk scores published by the Organization for Economic Co-operation and Development (OECD) are applied to claims on sovereigns and financial institutions. 3. Exposure Balance by Risk Weight Segment March 31 0% ............................................................................................ 10% .......................................................................................... 20% .......................................................................................... 35% .......................................................................................... 50% .......................................................................................... 75% .......................................................................................... 100% ........................................................................................ 150% ........................................................................................ Capital deduction ..................................................................... Others ....................................................................................... Total .......................................................................................... ¥ 6,454.8 277.8 801.0 1,126.2 210.7 1,352.8 5,567.0 41.1 0.0 0.0 ¥15,831.4 Billions of yen 2010 2009 Of which assigned country risk score ¥ 89.9 — 343.4 — 1.2 — 0.1 — — — ¥434.5 ¥ 1,681.0 579.8 686.5 1,410.7 188.6 1,670.4 6,247.0 43.5 — — ¥12,507.4 Of which assigned country risk score ¥143.0 — 290.0 — 1.1 — 0.1 — — — ¥434.1 Notes: 1. The above amounts are exposures after CRM (but before deduction of direct write-offs). Please note that for off-balance sheet assets the amount of exposure has been included. 2. Securitization exposures have not been included. ■ Credit Risk Mitigation Techniques 1. Risk Management Policy and Procedures In calculating credit risk-weighted asset amounts, SMFG takes into account credit risk mitigation (CRM) techniques. Specifically, amounts are adjusted for eligible financial or real estate collateral, guarantees, and credit derivatives or by netting loans against the obligors’ deposits with SMFG financial institutions. The methods and scope of these adjustments and methods of management are as follows. (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 by taking into account its fair value, appraisal value, and current condition, as well as 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 damage from earthquakes or other natural disasters, or there may be changes in the lien position due to, for example, attachment or establishment of liens by a third party. Therefore, the 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 entities, financial institutions, and C&I companies. Counterparties to credit derivative transactions are mostly domestic and overseas banks and securities companies. Credit risk-weighted 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 arrangements for loans and deposits for each transaction. Specifically, lending transactions subject to the netting of loans against deposits are stipulated in the “Agreement on Bank Transactions,” and fixed-term deposits that have fixed maturity dates and cannot be transferred to third-party entities are subject to netting. Regarding deposits with us submitted as collateral, their effect as credit risk mitigation is taken into account under the eligible financial collateral framework described in A. above. Further, maturity dates and balances (including the post-netting situation) are monitored for subject loans and deposits in accordance with the Notification. When there is a maturity/currency mismatch, netting is executed after making adjustments as stipulated in the Notification, and the credit risk-weighted asset amount is calculated after netting. 182 SMFG 2010 Capital Ratio Information SMFG (2) Concentration of Credit Risk and Market Risk Accompanying Application of Credit Risk Mitigation Techniques 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 the Credit Risk Committee (please refer to page 36). 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 Advanced IRB approach .......................................................... Foundation IRB approach ........................................................ Corporate exposures ............................................................ Sovereign exposures ............................................................ Bank exposures .................................................................... Standardized approach ............................................................ Total .......................................................................................... Billions of yen 2010 2009 Eligible financial collateral ¥ — 85.7 85.7 — — 1,833.1 ¥1,918.7 Other eligible IRB collateral ¥ — 59.3 59.3 — — — ¥59.3 Eligible financial collateral ¥ — 0.0 0.0 — — 184.9 ¥184.9 Other eligible IRB collateral ¥ — 84.5 84.5 — — — ¥84.5 Billions of yen 2010 2009 March 31 IRB approach ........................................................................... Corporate exposures ............................................................ Sovereign exposures ............................................................ Bank exposures .................................................................... Residential mortgage exposures .......................................... QRRE .................................................................................... Other retail exposures .......................................................... Standardized approach ............................................................ Total .......................................................................................... Guarantee ¥7,143.3 6,345.8 412.2 182.6 202.5 — 0.1 62.0 ¥7,205.3 Credit derivative ¥258.5 258.5 — — — — — — ¥258.5 Guarantee ¥7,846.1 7,157.5 249.4 215.5 223.6 — 0.1 290.6 ¥8,136.7 Credit derivative ¥281.0 281.0 — — — — — — ¥281.0 ■ Derivative Transactions and Long Settlement 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 deteriorates, 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 and Long Settlement Transactions A. Calculation Method Current exposure method SMFG 2010 183 SMFG Capital Ratio Information B. Credit Equivalent Amounts March 31 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 other collateral .......................................................................................................... Net credit equivalent amount (after taking into account CRM effect of collateral) ..................................................................... Billions of yen 2010 ¥4,999.8 3,380.6 8,380.4 3,211.0 4,777.2 — 69.6 — 167.7 154.9 4,574.6 3,805.8 20.2 20.2 — 2009 ¥5,963.9 3,638.4 9,602.3 3,912.9 5,290.4 — 1.7 — 206.7 190.7 5,087.1 4,515.2 — — — ¥3,785.6 ¥4,515.2 (2) Notional Principal Amounts of Credit Derivatives Credit Default Swaps Billions of yen 2010 Notional principal amount 2009 Notional principal amount March 31 Protection purchased ......................................................... Protection provided ............................................................ Total ¥ 841.6 1,147.2 Of which for CRM ¥258.5 — Total ¥ 846.8 1,107.5 Of which for CRM ¥281.0 — Note: “Notional principal amount” is defined as the total of “amounts subject to calculation of credit equivalents” and “amounts employed for CRM.” ■ Securitization Exposures 1. Risk Management Policy 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 securitization exposures to measuring, evaluating and reporting credit risk-weighted assets. The Group takes one of the following positions in securitization transactions. (cid:129) 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) (cid:129) Investor (cid:129) Others (for example, provider of swap for preventing a mismatch between the dividend on trust beneficiary rights and cash flows generated by underlying assets on which the rights are issued) 2. Credit Risk-Weighted Asset Calculation Methodology There are three methods of calculating the credit risk-weighted asset amount of securitization exposures subject to the IRB approach: the ratings-based approach, the supervisory formula, and the internal assessment approach. The methods are used as follows. (cid:129) First, securitization exposures are examined and the ratings-based approach is applied to qualifying exposures. (cid:129) The remaining exposures are examined and the supervisory formula is applied to qualifying exposures. (cid:129) The remaining exposures are deducted from capital. The 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. 3. Accounting Policy on Securitization Transactions Accounting treatment of securitization of financial assets is as follows. Extinguishment of financial assets is recognized when the contractual rights over the financial assets are 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 184 SMFG 2010 Capital Ratio Information SMFG 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 whose fair value is available is measured at fair value, and the related valuation differences are reported as a component of “net assets.” The impairments are measured and recorded as necessary. 4. Qualifying External Ratings Agencies When computing credit risk-weighted asset amounts for securitization exposures using the 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. (R&I), Japan Credit Rating Agency, Ltd. (JCR), Moody’s Investors Service, Inc. (Moody’s), Standard & Poor’s Ratings Services (S&P), and Fitch Ratings Ltd. (Fitch). When more than one rating is available for an exposure, the second smallest risk weight is used, in accordance with the Notification. 5. Portfolio (1) Securitization Transactions as Originator A. As Originator (excluding as Sponsor) (A) Underlying Assets March 31, 2010 Underlying asset amount Asset transfer type ¥ 96.6 1,609.6 Synthetic type ¥ 0.1 — Total ¥ 96.6 1,609.6 68.4 244.0 ¥2,018.7 0.2 54.4 ¥1,760.8 68.2 189.7 ¥258.0 March 31, 2009 Underlying asset amount Asset transfer type ¥ 151.7 1,712.1 Synthetic type ¥ — — Total ¥ 151.7 1,712.1 201.7 284.5 ¥2,350.0 80.1 87.2 ¥2,031.0 121.7 197.3 ¥318.9 Billions of yen Fiscal 2009 Securitized amount ¥ — 43.0 — — ¥43.0 Default amount ¥ 7.6 1.9 14.1 0.1 ¥23.7 Loss amount ¥ 2.6 0.4 17.8 0.4 ¥21.2 Gains/losses on sales ¥ — 2.5 — — ¥2.5 Billions of yen Fiscal 2008 Securitized amount ¥348.9 91.4 2.4 113.1 ¥555.8 Default amount ¥10.7 1.0 19.6 0.1 ¥31.5 Loss amount ¥ 1.4 0.3 14.5 1.1 ¥17.2 Gains/losses on sales ¥— 5.6 — 0.0 ¥5.6 Claims on corporates ................ Mortgage loans ......................... Retail loans (excluding mortgage loans) ..... Other claims .............................. Total ........................................... Claims on corporates ................ Mortgage loans ......................... Retail loans (excluding mortgage loans) ..... Other claims .............................. Total ........................................... 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. “Other claims” includes claims on Private Finance Initiative (PFI) businesses and lease fees. 4. Following Articles 230 and 248 of the Notification, there were no amounts that represent exposure to products subject to early call provisions to investors. (B) Securitization Exposures a. Underlying Assets by Asset Type March 31 Claims on corporates .............................. Mortgage loans ....................................... Retail loans (excluding mortgage loans) ... Other claims ............................................ Total ......................................................... Term-end balance ¥ 48.9 191.2 21.3 140.0 ¥401.4 Billions of yen 2010 To be deducted from capital ¥ 3.6 36.6 7.1 7.7 ¥55.0 Increase in capital equivalent ¥ — 37.5 — — ¥37.5 2009 To be deducted from capital ¥ 1.9 35.1 13.9 9.3 ¥60.3 Increase in capital equivalent ¥ — 42.1 — — ¥42.1 Term-end balance ¥ 52.0 178.4 45.4 147.6 ¥423.4 SMFG 2010 185 SMFG Capital Ratio Information b. Risk Weights Billions of yen 2010 2009 March 31 20% or less .................................................................. 100% or less ................................................................ 650% or less ................................................................ Less than 1250% ......................................................... Capital deduction ......................................................... Total .............................................................................. Term-end balance ¥175.0 13.2 — — 213.3 ¥401.4 Required capital ¥ 1.1 0.5 — — 55.0 ¥56.6 Term-end balance ¥194.8 20.0 2.0 — 206.7 ¥423.4 Required capital ¥ 1.4 0.6 0.7 — 60.3 ¥63.0 (C) Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification March 31 Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification ... 2010 ¥ — 2009 ¥ — Billions of yen B. As Sponsor (A) Underlying Assets Claims on corporates .............................. Mortgage loans ....................................... Retail loans (excluding mortgage loans) .... Other claims ............................................ Total ......................................................... Claims on corporates .............................. Mortgage loans ....................................... Retail loans (excluding mortgage loans) .... Other claims ............................................ Total ......................................................... Billions of yen March 31, 2010 Underlying asset amount Asset transfer type ¥510.4 — 159.7 84.1 ¥754.2 Total ¥510.4 — 159.7 84.1 ¥754.2 Synthetic type ¥ — — — — ¥ — Fiscal 2009 Securitized amount ¥3,957.1 — 807.5 49.9 ¥4,814.4 Default amount ¥ 91.4 1.9 8.4 8.3 ¥110.0 Billions of yen March 31, 2009 Underlying asset amount Asset transfer type ¥ 796.9 — 142.4 116.7 ¥1,056.0 Total ¥ 796.9 — 142.4 116.7 ¥1,056.0 Synthetic type ¥ — — — — ¥ — Fiscal 2008 Securitized amount ¥6,093.3 — 619.1 163.3 ¥6,875.7 Default amount ¥124.0 0.9 5.4 3.1 ¥133.5 Loss amount ¥ 90.8 1.9 9.2 8.1 ¥110.0 Loss amount ¥121.8 0.9 6.9 3.0 ¥132.6 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. “Default amount” and “Loss amount” when acting as a sponsor of securitization of customer claims are estimated using the following methods and alternative data, as in some cases it can be difficult to obtain relevant data in a timely manner because the underlying assets have been recovered by the customer. (1) “Default amount” estimation method (cid:129) For securitization transactions subject to the ratings-based approach, the amount is estimated based on information on underlying assets obtainable from customers, etc. (cid:129) For securitization transactions subject to the 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 (cid:129) For securitization transactions subject to the ratings-based approach, the amount is the same amount as the default amount estimated conservatively in (1) above. (cid:129) For securitization transactions subject to the 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. Following Articles 230 and 248 of the Notification, there were no amounts that represent exposure to products subject to early call provisions to investors. 186 SMFG 2010 Capital Ratio Information SMFG (B) Securitization Exposures a. Underlying Assets by Asset Type March 31 Claims on corporates .............................. Mortgage loans ....................................... Retail loans (excluding mortgage loans) .... Other claims ............................................ Total ......................................................... Note: “Other claims” includes lease fees. b. Risk Weights Billions of yen 2010 To be deducted from capital ¥0.4 — — — ¥0.4 Increase in capital equivalent ¥ — — — — ¥ — Term-end balance ¥388.8 — 149.4 80.9 ¥619.1 2009 To be deducted from capital ¥1.2 — — — ¥1.2 Increase in capital equivalent ¥ — — — — ¥ — Term-end balance ¥648.4 — 122.4 111.7 ¥882.5 Billions of yen 2010 2009 March 31 20% or less .................................................................. 100% or less ................................................................ 650% or less ................................................................ Less than 1250% ......................................................... Capital deduction ......................................................... Total .............................................................................. Term-end balance ¥547.5 70.3 0.9 — 0.4 ¥619.1 Required capital ¥3.9 2.3 0.1 — 0.4 ¥6.7 Term-end balance ¥826.0 55.3 — — 1.2 ¥882.5 Required capital ¥6.0 1.6 — — 1.2 ¥8.8 (C) Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification March 31 Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification ... 2010 ¥ — 2009 ¥ — Billions of yen (2) Securitization Transactions in which the Group is the Investor Securitization Exposures (A) Underlying Assets by Asset Type Billions of yen 2010 To be deducted from capital ¥41.0 — — 0.6 ¥41.6 Increase in capital equivalent ¥ — — — — ¥ — Term-end balance ¥257.0 — 0.3 15.3 ¥272.6 2009 To be deducted from capital ¥50.1 — — 1.0 ¥51.1 Increase in capital equivalent ¥ — — — — ¥ — Term-end balance ¥261.7 — 5.4 15.3 ¥282.4 March 31 Claims on corporates .............................. Mortgage loans ....................................... Retail loans (excluding mortgage loans) .... Other claims ............................................ Total ......................................................... Note: “Other claims” includes securitization products. (B) Risk Weights Billions of yen 2010 2009 March 31 20% or less .................................................................. 100% or less ................................................................ 650% or less ................................................................ Less than 1250% ......................................................... Capital deduction ......................................................... Total .............................................................................. Term-end balance ¥144.4 29.8 5.8 — 92.6 ¥272.6 Required capital ¥ 0.2 1.6 1.0 — 41.6 ¥44.4 Term-end balance ¥146.7 26.7 6.7 — 102.3 ¥282.4 Required capital ¥ 0.4 1.7 0.8 — 51.1 ¥54.0 (C) Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification March 31 Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification ... 2010 ¥2.1 2009 ¥ — Billions of yen SMFG 2010 187 SMFG Capital Ratio Information ■ 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 securities,” 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 business 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 (including foreign stocks) 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 and 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 Listed equity exposures ........................................................... Stocks of subsidiaries and affiliates and equity exposures other than above ................................. Total .......................................................................................... Billions of yen 2010 2009 Balance sheet amount ¥2,570.5 Fair value ¥2,570.5 Balance sheet amount ¥1,939.1 Fair value ¥1,939.1 629.8 ¥3,200.3 — ¥ — 706.7 ¥2,645.8 — ¥ — 4. Gains (Losses) on Sale and Devaluation of Stocks of Subsidiaries and Affiliates and Equity Exposures 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 operations. Billions of yen Fiscal 2009 ¥(10.1) 57.2 34.8 32.5 Fiscal 2008 ¥(183.7) 15.2 7.8 191.1 5. Unrealized Gains (Losses) Recognized on Consolidated Balance Sheets but Not on Consolidated Statements of Operations March 31 Unrealized gains (losses) recognized on consolidated balance sheets but not on consolidated statements of operations .............................................................................. 2010 ¥483.6 2009 ¥6.0 Billions of yen 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 Sheets or Consolidated Statements of Operations March 31 Unrealized gains (losses) not recognized on consolidated balance sheets or consolidated statements of operations ............................................. Note: The above amount is for stocks of affiliates with market prices. Billions of yen 2010 2009 ¥(39.7) ¥(49.7) 188 SMFG 2010 Capital Ratio Information SMFG ■ Exposure Balance by Type of Assets, Geographic Region, Industry and Residual Term 1. Exposure Balance by Type of Assets, Geographic Region and Industry March 31, 2010 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, goods rental and leasing ....................................... Services ..................................................................................... Local municipal corporations .................................................... Other industries ......................................................................... Subtotal ..................................................................................... Overseas operations and offshore banking accounts Sovereigns ................................................................................. Financial institutions .................................................................. C&I companies .......................................................................... Others ........................................................................................ Subtotal ..................................................................................... Total ............................................................................................... Loans, etc. Bonds Billions of yen Derivatives Others Total ¥ 9,958.8 246.4 1,463.0 4,633.5 5,939.6 14,876.2 8,764.6 4,998.4 2,087.8 22,358.2 ¥75,326.7 ¥ 2,446.5 2,691.9 9,106.8 1,725.3 ¥15,970.5 ¥91,297.2 ¥ 207.8 0.0 32.5 135.3 80.3 521.1 368.8 124.2 572.1 19,254.3 ¥21,296.4 ¥ 386.7 408.8 205.5 229.5 ¥ 1,230.5 ¥22,526.9 ¥ 557.1 12.7 10.2 194.7 577.1 1,252.2 63.0 75.8 4.6 35.6 ¥2,782.9 ¥ 5.6 656.4 327.4 6.8 ¥ 996.1 ¥3,779.1 ¥2,165.3 32.4 169.6 764.4 607.5 288.9 427.4 446.8 6.8 3,994.5 ¥8,903.7 ¥ 12,889.1 291.6 1,675.2 5,727.9 7,204.5 16,938.4 9,623.8 5,645.2 2,671.3 45,642.6 ¥108,309.6 ¥ — ¥ 2,838.8 3,779.4 9,639.7 2,485.2 ¥ 18,743.1 ¥127,052.7 22.4 — 523.6 ¥ 546.0 ¥9,449.6 March 31, 2009 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 Sovereigns ................................................................................. Financial institutions .................................................................. C&I companies .......................................................................... Others ........................................................................................ Subtotal ..................................................................................... Total ............................................................................................... Notes: 1. The above amounts are exposures after CRM. Loans, etc. Bonds Billions of yen Derivatives Others Total ¥10,224.7 241.6 1,668.8 4,714.2 6,576.8 11,915.5 8,173.3 6,540.2 1,772.1 20,607.4 ¥72,434.6 ¥ 1,544.9 2,766.4 10,294.4 1,997.4 ¥16,603.0 ¥89,037.6 ¥ 134.5 0.1 47.4 102.0 83.1 981.7 363.0 123.7 468.1 18,948.3 ¥21,251.7 ¥ 895.1 265.7 213.0 246.1 ¥ 1,619.8 ¥22,871.6 ¥ 605.5 15.7 12.3 191.3 627.3 1,427.4 54.9 89.4 5.8 30.6 ¥3,060.2 ¥ 5.0 940.1 498.3 11.5 ¥1,454.8 ¥4,515.0 ¥1,872.6 29.4 153.5 697.6 568.7 315.3 170.8 612.0 77.6 4,756.3 ¥9,253.8 ¥ 12,837.3 286.8 1,882.0 5,705.1 7,855.8 14,639.9 8,762.0 7,365.3 2,323.6 44,342.6 ¥106,000.4 ¥ — ¥ 2,444.9 4,021.5 11,005.7 2,600.9 ¥ 20,073.1 ¥126,073.4 49.4 — 346.0 ¥ 395.4 ¥9,649.2 2. The above amounts do not include securitization exposures and credit risk-weighted assets under Article 145 of the Notification. 3. “Loans, etc.” includes loans, commitments and off-balance sheet assets except derivatives, and “Others” includes equity exposures and standardized approach applied funds. 4. “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. 5. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from March 31, 2010, the industrial classification has been partly changed. SMFG 2010 189 SMFG Capital Ratio Information 2. Exposure Balance by Type of Assets and Residual Term March 31, 2010 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 ............................................................................................... Loans, etc. ¥30,571.7 16,227.0 9,914.1 3,896.4 23,616.6 7,071.4 ¥91,297.2 March 31, 2009 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 ............................................................................................... Loans, etc. ¥28,106.8 15,529.8 11,562.0 5,031.3 22,396.3 6,411.5 ¥89,037.6 Notes: 1. The above amounts are exposures after CRM. Bonds ¥ 8,940.2 4,768.3 5,114.9 696.2 3,007.3 — ¥22,526.9 Bonds ¥ 4,055.7 8,851.1 5,875.1 960.1 3,129.6 — ¥22,871.6 Billions of yen Derivatives ¥ 477.9 1,059.2 1,117.7 359.0 765.3 — ¥3,779.1 Billions of yen Derivatives ¥ 600.8 1,413.2 1,106.2 579.0 815.9 — ¥4,515.0 Others ¥ 329.7 873.5 963.9 243.3 217.6 6,821.6 ¥9,449.6 Others ¥ 399.4 938.8 1,106.5 277.3 180.6 6,746.7 ¥9,649.2 Total ¥ 40,319.4 22,928.1 17,110.5 5,194.9 27,606.7 13,893.0 ¥127,052.7 Total ¥ 33,162.7 26,732.9 19,649.7 6,847.7 26,522.3 13,158.2 ¥126,073.4 2. The above amounts do not include securitization exposures and credit risk-weighted assets under Article 145 of the Notification. 3. “Loans, etc.” includes loans, commitments and off-balance sheet assets except derivatives, and “Others” includes equity exposures and standardized approach applied funds. 4. “No fixed maturity” includes exposures not classified by residual term. 3. Term-End Balance of Exposures Past Due 3 Months or More or Defaulted and Their Breakdown (1) By Geographic Region Billions of yen March 31 Domestic operations (excluding offshore banking accounts) ........................................................ Overseas operations and offshore banking accounts ..................................................................... Asia .............................................................................................................................................. North America.............................................................................................................................. Other regions ............................................................................................................................... Total ................................................................................................................................................. 2010 ¥2,285.0 220.5 19.1 101.5 99.9 ¥2,505.5 2009 ¥2,174.3 297.3 23.4 218.3 55.6 ¥2,471.6 Notes: 1. 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. 2. The above amounts include partial direct write-offs (direct reductions). 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, and the term-end balances are calculated based on the obligor’s domicile country. 190 SMFG 2010 Capital Ratio Information SMFG (2) By Industry March 31 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, goods rental and leasing ......................................................................................... Services ....................................................................................................................................... Other industries ........................................................................................................................... Subtotal ....................................................................................................................................... Overseas operations and offshore banking accounts Financial institutions .................................................................................................................... C&I companies ............................................................................................................................ Subtotal ....................................................................................................................................... Total ................................................................................................................................................. March 31 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 Financial institutions .................................................................................................................... C&I companies ............................................................................................................................ Subtotal ....................................................................................................................................... Total ................................................................................................................................................. Billions of yen 2010 ¥ 252.8 7.6 147.0 124.3 278.9 33.0 771.5 349.8 320.1 ¥2,285.0 ¥ 49.8 170.7 ¥ 220.5 ¥2,505.5 Billions of yen 2009 ¥ 206.5 5.3 166.7 130.6 269.7 60.5 720.3 342.7 272.0 ¥2,174.3 ¥ 62.3 235.1 ¥ 297.3 ¥2,471.6 Notes: 1. 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. 2. The above amounts include partial direct write-offs (direct reductions). 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. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from March 31, 2010, the industrial classification has been partly changed. 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 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 ................................................................................................. 2010 (A) ¥ 702.6 0.6 1,208.9 1,126.3 82.6 20.0 25.1 37.5 ¥1,912.1 Notes: 1. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). Billions of yen 2009 (B) ¥ 691.5 1.3 1,102.1 970.4 131.7 19.3 75.8 36.5 ¥1,794.9 2008 ¥ 593.7 0.0 819.6 738.5 81.1 10.1 68.1 2.9 ¥1,413.3 Increase (decrease) (A) – (B) ¥ 11.1 (0.7) 106.8 155.9 (49.1) 0.7 (50.7) 1.0 ¥117.2 2. “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, and the term-end balances are calculated based on the obligor’s domicile country. SMFG 2010 191 SMFG Capital Ratio Information (2) By Industry March 31 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, goods rental and leasing ........................................................ Services ...................................................................................................... Other industries .......................................................................................... Overseas operations and offshore banking accounts .................................... Financial institutions ................................................................................... C&I companies ........................................................................................... Total .................................................................................................................... Notes: 1. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). 2010 ¥ 702.6 0.6 1,208.9 1,126.3 143.5 3.3 86.0 74.7 169.3 14.8 336.7 161.0 137.0 82.6 36.7 45.9 ¥1,912.1 Billions of yen 2009 ¥ 691.5 1.3 1,102.1 970.4 128.1 1.2 91.2 45.9 173.3 21.1 225.4 145.8 138.4 131.7 32.0 99.7 ¥1,794.9 Increase (decrease) ¥ 11.1 (0.7) 106.8 155.9 15.4 2.1 (5.2) 28.8 (4.0) (6.3) 111.3 15.1 (1.4) (49.1) 4.7 (53.8) ¥117.2 2. “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. 3. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from March 31, 2010, the industrial classification has been partly changed. Accordingly, the amendments have been retroactively applied to the data of the previous term (ended March 31, 2009), so as to allow comparison. March 31 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 ........................................................................................... Total .................................................................................................................... Notes: 1. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). 2009 ¥ 691.5 1.3 1,102.1 970.4 128.1 1.2 91.2 45.9 173.3 21.1 224.1 147.1 138.4 131.7 32.0 99.7 ¥1,794.9 Billions of yen 2008 ¥ 593.7 0.0 819.6 738.5 76.3 1.3 71.3 49.2 142.7 19.2 110.9 135.2 132.4 81.1 0.9 80.2 ¥1,413.3 Increase (decrease) ¥ 97.8 1.3 282.5 231.9 51.8 (0.1) 19.9 (3.3) 30.6 1.9 113.2 11.9 6.0 50.6 31.1 19.5 ¥381.6 2. “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. 192 SMFG 2010 Capital Ratio Information SMFG 5. Loan Write-Offs by Industry 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, goods rental and leasing ................................................................................................ Services .............................................................................................................................................. Other industries .................................................................................................................................. Subtotal .............................................................................................................................................. Overseas operations and offshore banking accounts Financial institutions ........................................................................................................................... C&I companies ................................................................................................................................... Subtotal .............................................................................................................................................. 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 .............................................................................................................................................. Other industries .................................................................................................................................. Subtotal .............................................................................................................................................. Overseas operations and offshore banking accounts Financial institutions ........................................................................................................................... C&I companies ................................................................................................................................... Subtotal .............................................................................................................................................. Total ........................................................................................................................................................ Billions of yen Fiscal 2009 ¥ 19.2 0.3 4.8 6.7 32.2 (4.8) 54.0 16.5 50.2 ¥179.1 ¥ (3.2) 0.8 ¥ (2.4) ¥176.7 Billions of yen Fiscal 2008 ¥ 46.1 0.7 32.4 11.3 54.7 9.6 52.9 28.2 44.6 ¥280.5 ¥ 5.6 16.3 ¥ 21.9 ¥302.4 Notes: 1. “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. 2. In accordance with the revision of the Japan Standard Industrial Classification (in November 2007), from fiscal 2009, the industrial classification has been partly changed. SMFG 2010 193 SMFG Capital Ratio Information ■ Market Risk 1. Scope The following approaches are used to calculate market risk equivalent amounts. (1) Internal Models Method General market risk of SMBC, Sumitomo Mitsui Banking Corporation Europe Limited, Sumitomo Mitsui Banking Corporation (China) Limited, SMBC Capital Markets, Inc., SMBC Capital Markets Limited, SMBC Derivative Products Limited, and SMBC Capital Markets (Asia) Limited (2) Standardized Measurement Method (cid:129) Specific risk (cid:129) General market risk of consolidated subsidiaries other than SMBC, Sumitomo Mitsui Banking Corporation Europe Limited, Sumitomo Mitsui Banking Corporation (China) Limited, SMBC Capital Markets, Inc., SMBC Capital Markets Limited, SMBC Derivative Products Limited, and SMBC Capital Markets (Asia) Limited (cid:129) A portion of general market risk of SMBC 2. Valuation Method Corresponding to Transaction Characteristics All assets and liabilities held in the trading book — therefore, subject to calculation of the 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. 3. VaR Results (Trading Book) Fiscal year-end ....................................................................................................................................... Maximum ................................................................................................................................................ Minimum ................................................................................................................................................. Average .................................................................................................................................................. Billions of yen Fiscal 2009 ¥1.5 2.8 1.2 1.6 Fiscal 2008 ¥2.0 2.8 1.4 2.0 Notes: 1. The VaR results for a one-day holding period with a one-sided confidence interval of 99.0%, computed daily using the historical simulation method based on four years of historical observations. 2. Specific risks for the trading book are excluded. 3. Principal consolidated subsidiaries are included. ■ 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 current accounts and ordinary deposits from 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 5 years as the upper limit) is recognized as a core deposit amount and interest rate risk is measured for each maturity with 5 years as the maximum term (the average is 2.5 years). 2. Method of Estimating Early Withdrawal from Fixed-term Deposits and Prepayment of Consumer Loans The rate of early withdrawal from fixed-term deposits and the rate of prepayment of consumer loans are estimated and the rates are used to calculate cash flows used for measuring interest rate risk. 3. VaR Results (Banking Book) Fiscal year-end ....................................................................................................................................... Maximum ................................................................................................................................................ Minimum ................................................................................................................................................. Average .................................................................................................................................................. Billions of yen Fiscal 2009 ¥33.8 44.0 31.8 37.7 Fiscal 2008 ¥41.4 43.9 26.9 34.2 Notes: 1. The VaR results for a one-day holding period with a one-sided confidence interval of 99.0%, computed daily using the historical simulation method based on four years of historical observations. 2. Principal consolidated subsidiaries are included. 194 SMFG 2010 Capital Ratio Information SMFG ■ Operational Risk 1. Operational Risk Equivalent Amount Calculation Methodology SMFG adopted the Advanced Measurement Approach (AMA) for exposures as of March 31, 2008. As of March 31, 2010, the following consolidated subsidiaries have also adopted the AMA, and the remaining consolidated subsidiaries have adopted the Basic Indicator Approach (BIA). Sumitomo Mitsui Banking Corporation, Sumitomo Mitsui Card Company, Limited, The Japan Research Institute, Limited, SMBC Friend Securities Co., Ltd., Sumitomo Mitsui Finance and Leasing Co., Ltd., Kansai Urban Banking Corporation, The Japan Net Bank, Limited, SMBC Guarantee Co., Ltd., SMBC Finance Service Co., Ltd., THE MINATO BANK, 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., Sumitomo Mitsui Banking Corporation Europe Limited and Sumitomo Mitsui Banking Corporation (China) Limited. Sumitomo Mitsui Banking Corporation (China) Limited, established in April 2009, has adopted the AMA since its foundation. Among companies which have adopted the BIA, Nikko Cordial Securities Inc. is making preparations to adopt the AMA for exposures as of September 30, 2011. 2. Outline of the AMA An outline of the AMA for operational risk management is described in the section on Risk Management. In this section, we would like to present an explanation of the preparation of data that is input into the quantification model and the verification of scenario assessment using internal loss data, external loss data, and Business Environment and Internal Control Factors (BEICFs). We will also give an outline of the methodology for measuring the operational risk equivalent amount (“required capital”) using the quantification model. Internal Loss Data External Loss Data B. Verification (1) Scenario Analysis through Risk Control Assessments A. Data input (2) Measurement Using the Quantification Model BEICFs Risk Mitigation Initiatives (1) Scenario Analysis through Risk Control Assessments A. Preparation of Data Input into the Quantification Model In order to estimate the frequency of occurrence of “low-frequency and high-severity” events, which is the purpose of risk control assessment, we estimate the loss frequency in terms of four loss amounts (¥100 million, ¥1 billion, ¥5 billion, and ¥10 billion) for each scenario, then input the total amount by loss event type for each entity, namely, SMFG (consolidated), SMBC (consolidated), and SMBC (nonconsolidated), into the quantification model. At SMFG and SMBC, by using a different assessment method according to loss event type and organizational classification, we obtain a proper grasp of operational risk profile of the Group. The following section provides typical calculation examples for scenarios of SMBC domestic business offices. SMFG 2010 195 SMFG Capital Ratio Information (A) Deriving and Scoring Scenarios a. Deriving Scenarios In order to grasp all potential risks of a business/product, we first identify “business processes & /products” stipulated in the “Common Procedures of Operations.” Then, we derive all possible scenarios for the generation of a loss event of prescribed magnitude by breaking down the operation process of each “business processes & /products” into “processing types.” We evaluate each individual scenario on an operation process basis. Classification of Business, Products and Processing Type (Example) (Example) Product Business Exchange forward contract Conclusion of exchange forward contract Operation process (a) Explanation to customer Explanation (b) Request for preparation of application form Receipt and check (c) Presentation of conditions to customer, conclusion of contract Agreements and contracts (d) Conclusion of the deal with Treasury Marketing Internal transfer Department (e) Entry of contract implementation form System entries (f) Exchange of forward contract Issuance, notification and reporting (a) Explanation (b) Attribute confirmation (c) Receipt and check (d) Issuance, notification and reporting (e) Internal transfer Processing type (f) Application, decision and authorization (g) Agreements and contracts (h) Preparation of vouchers, etc. and making entries (i) System entries (j) Management during contract period (k) Safekeeping, depositing and withdrawal b. Scenario Assessment In order to assess scenarios, it is necessary to quantify loss frequency and amount for each scenario. At SMBC, in order to quantify loss frequency for each scenario, we execute risk control assessments on each scenario. In risk assessment, in order to measure the easiness of loss occurrence in each operation process before taking into account the risk management (control) situation, we set standards for various assessment items — transaction volume, volatility of transaction volume, time limits and so on — and the operation process is scored on how well the standards are met. Risk Scoring (Examples) Perspective Risk Items What to Assess Score Easiness of making an error (a) Transaction volume Largeness of annual processing volume (b) Volatility of transaction volumes Degree of concentration of processing on specific dates (c) Time limits Shortness of deadlines and degree of urgency (d) Complexity of process Degree of processing complexity, processing volume per task (e) Complexity of products Product complexity Easiness of an error leading to a clerical accident (f) Deal with outside party (g) Booking of business products Easiness of error in transferring actual items/funds to customer/other bank leading to loss accident Easiness of error in handling of, or in notifying actions to be taken on, products with market risk leading to loss event 1 0 2 1 0 0 0 196 SMFG 2010 Capital Ratio Information SMFG Control assessment is executed from the perspective of preventive control and detection & recovery control. We set standards for various items — establishment of manuals and procedures, processing authority and pre-process check, post-process check, and so on — and the operation process is scored on how well the standards are met. Control Assessment (Examples) Perspective Risk Items What to Assess Score Design of procedures (a) Establishment of manuals and procedures Whether rules/ procedures/etc. have been documented or updated (b) Details of manuals and procedures Whether there are rules for accurate processing execution without omissions and whether they are effective (excluding those included in below three risk items) Authority and verification (c) Processing authority and pre-process check Assess processing authority, pre-process check (d) Post-process check Assess post-process check and accident detection measures (assess only preventive measures) System situation (e) System processing Degree of system processing 1 0 1 0 0 (B) Quantifying Loss Frequency of Each Scenario a. Generation of “Average Frequency Table” for Domestic Business Offices To quantify loss frequency for domestic branches, we assume future loss frequency is similar to historical loss frequency. And we generate an average frequency table, which is used to estimate future loss frequency. The average frequency table comprises rows of total risk score and columns of total control score and the number of loss occurrences in a one-year period for each combination of scores is given. As risk and control assessment items are expected to have different loss occurrence contribution ratios, we analyze their loss occurrence contribution ratios for each assessment item by executing a regression analysis and weight each assessment item. Average Frequency Table (Example) Total Score 2.0 2.4 2.8 3.2 3.6 4.0 Control (Times/Year) Risk 5.5 4.5 3.5 2.5 1.5 0.5 5.5 4.5 3.5 2.5 1.5 0.5 2.40 b. Quantifying Loss Frequency of Each Scenario Total risk assessment score and total control assessment score are calculated for each scenario taking into account the weight of each assessment item described above. Then, the loss frequency of each scenario (the number of times the loss event described in the scenario occurs during a one-year period) is estimated using the average frequency table. (C) Quantifying Loss Amount for Each Scenario In order to quantify the loss amount for each scenario, we generate loss distribution for each “business process & product” by using the historical transaction data of SMBC. Specifically, we assume that the historical transaction volume follows a log-normal distribution (distribution in which the logarithm of a variable follows the normal distribution) for each “business process & product” and generate the loss-severity distribution. SMFG 2010 197 SMFG Capital Ratio Information (D) Estimating the Frequency of Occurrence of the “Low-Frequency and High-Severity” Events In order to estimate the probability of occurrence in terms of four loss amounts (¥100 million, ¥1 billion, ¥5 billion, and ¥10 billion) for each scenario, we use a log-normal distribution function for each scenario. Because we assume the log-normal distribution to each “business process & product,” in case one loss event occurs in a one-year period, potential loss can be regarded as likewise arising from log-normal distribution. Therefore, in this case, we estimate the probability of occurrence of four loss amounts by substituting each loss amount for the loss amount of log-normal distribution. In case that one loss event occurs in a one-year period, the method described above is followed. However, in case that several numbers of loss events occur in a one-year period, it is conceivable that the events occurred independently of each other. Therefore, the probability of occurrence of several loss events can be calculated by the probability of one loss event raised to the power of its loss frequency. As we quantify the loss frequency for each scenario using the average frequency table for loss events over a one-year period, we are able to estimate the probability of four loss amounts by the probability arising from the above log-normal distribution function, raised to the power of loss frequency derived from the frequency table. After estimating the loss frequency in terms of the four loss amounts for each scenario, we sum results for each loss event type and input them into the quantification model for SMFG (consolidated), SMBC (consolidated), and SMBC (nonconsolidated). B. Verification of Scenarios Using Three Data Elements At SMFG and SMBC, the verifications of the assessments of scenarios using internal loss data, external loss data, and BEICFs (hereinafter, “3 data elements”) are implemented periodically. Specifically, SMFG and SMBC use these data and information and use them to determine, periodically, whether there are any scenarios that have been omitted and whether the assessments of the scenarios are appropriate to ensure the completeness and appropriateness of the scenarios. (A) Reassessment of Scenarios Using Internal Loss Data Both SMFG and SMBC, in principle, compile internal loss data on all gross loss amounts of at least one yen. From the data, internal loss data which fulfill the established criteria are drawn, and the content of the related loss events is considered; then, a judgment is made regarding whether or not to review the scenario in question. Specifically, we pose a number of issues to consider, such as whether the scenario exists at SMBC, and, if so, whether the deviation between the actual loss and the assessed value of the scenario is within the tolerance range. In considering these issues, we follow a set pattern of logical reasoning in making a decision on whether the scenario should be revised. When we decide it is necessary to revise the scenario, we make a reassessment based on the internal loss data. In this process, we consider redeveloping and reassessing the scenario and other related matters to ensure that the internal loss data is properly reflected in the scenario. (B) Reassessment of Scenarios Using External Loss Data At SMFG and SMBC, we have a database containing more than 7,000 cases of external losses that have been taken from the mass media, including newspapers, and purchased from data vendors. A framework has been created to enable the sharing of this database across the Group. From this database, we draw external loss data which fulfill the established criteria, and the content of the related loss events is considered; then, a judgment is made regarding whether or not to revise the scenario in question. Specifically, we pose a number of issues to consider, such as whether the scenarios in question exist at SMBC, and, if so, whether the deviation between the actual loss and the assessed value of the scenario is within the tolerance range. In considering these issues, we follow a set pattern of logical reasoning in making a decision on whether the scenario should be reviewed. When we decide it is necessary for the scenario to be reviewed, we make a reassessment based on the external loss data. In this process, we consider deriving and reassessing the scenario and other related matters to ensure that the external loss data is properly reflected in the scenario. 198 SMFG 2010 Capital Ratio Information SMFG (C) Reassessment of Scenarios Using BEICFs At SMFG and SMBC, we compile data related to changes in laws and regulations, changes in internal rules, policies and procedures, and new business, products and process, all of which are business environment and internal control factors (BEICFs). We use this information to consider periodically whether our scenarios should be reconsidered, and, even for events other than those listed previously, when major changes occur in the business environment, our systems provide, as necessary, for the consideration of whether scenarios should be revised. When we decide it is necessary for the scenario to be reviewed, we make a reassessment based on the information related to changes and other factors in BEICFs. In this process, we consider redeveloping and reassessing the scenario and other related matters to ensure that the changes in BEICFs are properly reflected in our scenarios. (2) Measurement Using the Quantification Model When calculating operational risk using the quantification model, firstly, we input seven-year historical internal loss data (realized risks) and the data on the frequency of “low-frequency and high-severity” events (potential risks) in terms of four loss amounts, which have been estimated through risk control assessments, and generate a loss distribution. Secondly, we use this distribution to estimate the maximum loss amount with a 99.0 percentile confidence interval (hereinafter referred to as 99.0% VaR). Thirdly, we multiply this maximum loss by a number, which we call “the risk capital conversion factor,” to estimate 99.9% VaR. Finally, we calculate required capital by using a multiplier that has been determined based on the number of times in which actual losses have exceeded predicted losses through the use of back testing. In estimation of the aggregated loss distribution, we need to estimate the loss severity and frequency distribution. In addition, we confirm whether the quantification model is functioning appropriately and conservatively in measuring operational risk by implementing various types of sensitivity analysis and verification tests. The following chart puts the main points of this quantification method in order and explains how the results of measurement are verified. A. Measurement Using the Quantification Model (B) Estimation of Loss Frequency Distribution Sampling of the number of losses from the distribution Reiteration Aggregated Loss Distribution Frequency Severity Calculation of annual loss amount ( f r e q u e n c y ) P r o b a b i l i t y o f o c c u r r e n c e 0.4 0.3 0.2 0.1 0 (C) Times the risk capital conversion factor 99.0 99.9 Total Amount of annual loss (A) Estimation of Loss Severity Distribution Sampling of the amount of losses of the cases drawn from the distribution (D) Calculation of Required Capital B. Verification of the Quantification Model (A) Verification of Quantification Accuracy (B) Implementation of Regular Verification Process (Pre-testing, Back testing) SMFG 2010 199 SMFG Capital Ratio Information A. Measurement Using the Quantification Model (A) Estimation of Loss Severity Distribution a. Smoothed Bootstrap Method We employ the “smoothed bootstrap” method for generating the loss distribution. The smoothed bootstrap method is one of the methods that connect the distribution, of the realized risk and the potential risk event, smoothly. Under this method, no assumptions are made about the shape of the distribution as a whole, but assumptions are made on the individual distribution related to realized individual losses. Therefore, this method takes advantage of the widely known parametric method (method assuming a distribution) as well as the non-parametric one (method not assuming a distribution). Under the non-parametric method, if we use historical internal loss data to generate the loss severity distribution, we are not able to create the samples outside the actual observation points, and also it is particularly difficult to create a distribution with a fat tail. However, through the use of the method that can combine such data (on actual observations) with data on potential risks, it becomes possible to create large losses that occur rarely (with a potential impact) and that have not actually been found in historical internal loss data. In generating the distribution, while “high-frequency low-severity” events are based on sufficient historical internal loss data volume, for “low-frequency high-severity” events in the tail of the distribution, the historical internal data volume is insufficient. This approach makes it possible to reflect the severity (frequency of occurrence) of potential risk that has been assessed in the risk control assessments. In this way, using this model, realized risks and potential risks can be combined with congruity. In estimating the loss distribution under this method, the Kernell function (partially assumed function) is applied to the loss data by the pile-up of functions. In particular, the log-normal distribution is applied as the Kernell function. b. Supplementing Results of Risk Control Assessments with Extreme Value Theory In order to capture potential risks, a statistical method known as Extreme Value Theory is used in addition to the results of risk control assessments. Extreme Value Theory is the statistical assessment method by which risks that may occur in the future accompanying larger losses than the actually observed ones in the internal loss data can be quantified, and fulfills the role of supplementing the risk control assessments. Gaining a grasp of realized risk Collection of internal loss data (Example) Period Amount of loss Capturing potential risks Statistical estimates from internal loss data (Extreme Value Theory) Estimates from risk control assessments Loss occurrence for the last 7 years (or period actually collected) 2003 / 1H 2004 / 1H 2005 / 1H 2005 / 1H 2005 / 2H 5,000,000 10,000,000 8,000,000 15,000,000 7,000,000 Estimates of potential risk that may emerge (Example) Amount of loss Frequency of occurrence ¥100 million or more Once in 5 years ¥1 billion or more Once in 10 years ¥5 billion or more Once in 50 years ¥10 billion or more Once in 100 years Body part of the “high-frequency low-severity” loss severity distribution Tail part of the “low-frequency high-severity” loss severity distribution Combination of the loss severity distributions Smoothed bootstrap method Smoothed bootstrap method Body part Tail part Amount of losses ¥100 million ¥1 billion ¥5 billion ¥10 billion F r e q u e n c y o f o c c u r r e n c e 200 SMFG 2010 Capital Ratio Information SMFG (B) Estimation of Loss Frequency Distribution The Poisson distribution (probability distribution often used in estimating the number of occurrences of rare events) is used for generating the loss frequency distribution. To estimate the Poisson distribution, it is necessary to estimate the average number of annual losses, but in this model, we do not simply take the annual average of all cases of losses for the entire period (several fiscal years) but instead, estimate the annual average number of loss cases for each fiscal year individually. Through this approach, we are able to take account of the deviations in the historical incidence of losses for different periods and are able to estimate loss cases that may occur in the future more appropriately. (C) Risk Capital Conversion Factor γ We calculate 99.0% VaR from the estimated aggregated loss distribution, and then multiply the risk capital conversion factor γ (gamma) in order to compute 99.9% VaR. By introducing γ it is unnecessary to estimate 99.9% VaR directly which can be estimated with lower accuracy, and it provides with stable estimation results by estimating 99.0% VaR which can be estimated with higher accuracy. The factor γ means the ratio between 99.9% VaR and 99.0% VaR. In other words, it is the risk profile of the loss distribution and an indicator for the characteristics of the tail part of the distribution. The risk profile of the loss distribution is different for each loss event type, by which the calculation is performed. In addition, we have verified statistically that it could differ among SMFG (consolidated), SMBC (consolidated), and SMBC (nonconsolidated). To reflect their characteristics, we set a different value of γ for each entity. There is a tendency for γ to become smaller, etc., when there is a distribution of large expected losses or when the tail of the distribution is highly dense. When setting γ initially, we conduct an analysis, taking into account the possibility of changes in the risk profiles of many types of loss distributions, and set values that maintain the stability and the conservativeness of capital. In addition, we assess changes in the risk profiles of the most recent loss distributions, including the present one, and, when changes are above a certain level, we conduct a review of the γ values. This makes it possible to keep values of γ appropriate to changes in the risk profile of the loss distribution and calculate stable values of required capital. (D) Calculation of Required Capital We calculate required capital by multiplying the 99.9% VaR calculated in the previous section by the multiplier for each loss event type that has been determined based on the number of breaches in back testing. As will be mentioned later, back testing is conducted periodically, and, when realized risk is found to be greater than the risks estimated with the quantification model (back testing excess), we take necessary steps, such as multiplying by the multiplier determined through prior analysis, to maintain the conservativeness of required capital estimates. We then add the required capital amounts calculated for each loss event type to compute the required capital for SMFG (consolidated), SMBC (consolidated), and SMBC (nonconsolidated). Please note that in calculating required capital, we do not subtract expected losses. B. Verification of the Quantification Model We conduct a range of sensitivity and verification tests to ensure that the measurement results of the quantification model are appropriate (quantification accuracy) and to confirm that our model is capable of measuring the amounts corresponding to the maximum losses from operational risk that may be incurred for a one year holding period, with a one-sided 99.9 percentile confidence interval. In the following paragraphs, we would like to explain the methods for assessing the quantification accuracy of our measurements and the framework we have in place for regular verifications. (A) Verification of Quantification Accuracy We have confirmed the reliability of the quantification model through a verification process from various perspectives. Specifically, we obtain a quantitative grasp of the possibilities for variation in measurement results that may arise from preconditions or assumptions made at the time the models were designed. In particular, we assess the possibilities for underestimating required capital and the possible magnitude of such underestimates. Then, in our periodic verification framework, which is described below, we make analyses of how to compensate for such underestimates. We apply our understanding of the possibilities for underestimation to the multiplier derived from back testing, and, if the accuracy of the quantification model deteriorates, we introduce a framework for making adjustments in the multiplier to avoid underestimating the amount of required capital. SMFG 2010 201 SMFG Capital Ratio Information (B) Implementation of Regular Verification Process To confirm the appropriateness of the quantification model on a continuing basis, we conduct a regular verification process. Specifically, there are two types of verifications. One is back testing, which enables us to make a comprehensive judgment on the appropriateness of measurement results, and the other is pre-testing, in which we verify the accuracy of the quantification model prior to conducting actual measurements. In the following paragraphs, we present an explanation of these two test types. a. Back Testing In conducting back tests, we compare the estimates made by the quantification model with the maximum loss arising from business activities to verify on an ex post facto basis whether the measurement results obtained from the model are conservative enough and appropriate. When actual losses become greater than the losses estimated by the model (actual losses exceed the estimate when back tests are conducted), we apply the multiplier factor in accordance with the number of excesses in order to ensure conservativeness of quantification results. Back testing is a well-known method for verifying comprehensively the appropriateness of VaR (statistical) models. We employ the test to obtain the maximum loss amount with the given confidence interval which the tests work effectively. By comparing the test results with the losses that actually occur, we increase the effectiveness of back testing. b. Pre-testing Pre-testing is conducted periodically, prior to use of the model for actual measurements, to verify whether the possibility of underestimation is increasing (model risk is rising), since it is possible that the multiplier used in back testing may lead to underestimation. As a result of pre-test verifications, we are able to confirm, on a continuing basis, whether the multiplier used in back testing is conservative enough or model risk is emerging. 3. Usage of Insurance to Mitigate Risk SMFG had not taken measures to mitigate operational risk through insurance coverage for exposures as of March 31, 2010. 4. Required Capital by Operational Risk Measurement Method March 31 Advanced Measurement Approach ........................................................................................................ Basic Indicator Approach ....................................................................................................................... Total ........................................................................................................................................................ 2010 ¥232.2 17.2 ¥249.4 2009 ¥223.5 21.6 ¥245.1 Billions of yen 202 SMFG 2010 SMBC Capital Ratio Information Sumitomo Mitsui Banking Corporation and Subsidiaries ■ Capital Structure Information (Consolidated Capital Ratio (International Standard)) March 31 Tier I capital: Tier II capital: Deductions: Total qualifying capital: Risk-weighted assets: Capital stock .................................................................................................... Capital surplus ................................................................................................. Retained earnings ............................................................................................ Cash dividends to be paid ............................................................................... Unrealized losses on other securities ............................................................... Foreign currency translation adjustments ........................................................ Stock acquisition rights .................................................................................... Minority interests .............................................................................................. Goodwill and others ......................................................................................... Gain on sale on securitization transactions...................................................... Amount equivalent to 50% of expected losses in excess of provision ............ 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.......................................................... 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 ................................................................................................ Amount obtained by multiplying by 12.5 the excess of the amount obtained by multiplying the old required capital by the rate prescribed by the Notification over the new required capital ........................................... Total risk-weighted assets (E) ........................................................................... Millions of yen 2010 ¥ 1,770,996 2,709,682 668,074 (62,702) — (99,481) 81 1,470,612 (220,978) (37,453) (21,336) 6,177,492 224,106 37,033 49,937 2,203,415 2,514,493 2,514,493 339,212 ¥ 8,352,773 ¥39,030,287 7,583,421 426,799 3,032,531 2009 ¥ 664,986 1,603,672 448,750 (19,947) (60,148) (120,606) 66 1,972,044 (0) (42,102) (3,207) 4,443,507 — 37,211 58,610 2,303,618 2,399,439 2,399,439 284,199 ¥ 6,558,747 ¥37,853,376 7,364,078 248,081 2,882,871 — ¥50,073,039 83,273 ¥48,431,681 Tier I risk-weighted capital ratio: Total risk-weighted capital ratio: Required capital: (A) / (E) ✕ 100 .................................................................................................... 12.33% 9.17% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 16.68% ¥ 4,005,843 13.54% ¥ 3,874,534 SMFG 2010 203 SMBC Capital Ratio Information ■ Capital Structure Information (Nonconsolidated Capital Ratio (International Standard)) March 31 Tier I capital: Tier II capital: Deductions: Total qualifying capital: Risk-weighted assets: Capital stock .................................................................................................... Capital reserve ................................................................................................. Other capital surplus ........................................................................................ Other retained earnings .................................................................................... Others ............................................................................................................... Cash dividends to be paid ............................................................................... Unrealized losses on other securities ............................................................... Gain on sale on securitization transactions...................................................... Amount equivalent to 50% of expected losses in excess of provision ............ Deductions of deferred tax assets ................................................................... Total Tier I capital (A) ........................................................................................ Unrealized gains on other securities after 55% discount................................. Land revaluation excess after 55% discount ................................................... 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 ................................................................................................ Amount obtained by multiplying by 12.5 the excess of the amount obtained by multiplying the old required capital by the rate prescribed by the Notification over the new required capital ........................................... Total risk-weighted assets (E) ........................................................................... Millions of yen 2010 ¥ 1,770,996 1,771,043 702,514 705,991 1,244,635 (62,702) — (37,453) (60,919) — 6,034,105 222,975 30,549 2,105,726 2,359,251 2,359,251 371,646 ¥ 8,021,710 ¥34,820,309 6,529,273 169,170 2,351,082 2009 ¥ 664,986 665,033 702,514 501,178 813,353 (19,947) (52,741) (42,102) (36,100) (29,108) 3,167,065 — 30,722 3,171,369 3,202,092 3,167,065 294,838 ¥ 6,039,292 ¥34,131,307 6,518,178 193,298 2,160,664 — ¥43,869,835 572,410 ¥43,575,860 Tier I risk-weighted capital ratio: Total risk-weighted capital ratio: Required capital: (A) / (E) ✕ 100 .................................................................................................... 13.75% 7.26% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 18.28% ¥ 3,509,586 13.85% ¥ 3,486,068 204 SMFG 2010 Corporate Data Sumitomo Mitsui Financial Group, Inc. *Authorized Management Committee Members ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 30, 2010) BOARD OF DIRECTORS Masayuki Oku Chairman of the Board and Representative Director Teisuke Kitayama President and Representative Director Wataru Ohara* Deputy President and Representative Director Audit Dept. Hideo Shimada* Director IT Planning Dept. Director of The Japan Research Institute, Limited Takeshi Kunibe* Director Subsidiaries & Affiliates Dept., Corporate Planning Dept., Financial Accounting Dept., Strategic Financial Planning Dept. Satoru Nakanishi* Director Consumer Business Planning Dept. Junsuke Fujii* Director General Affairs Dept., Human Resources Dept. Koichi Miyata* Director Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Strategic Financial Planning Dept., Corporate Risk Management Dept. Shigeru Iwamoto Director (outside) ■ SMFG Organization (as of June 30, 2010) Yoshinori Yokoyama Director (outside) Kuniaki Nomura Director (outside) CORPORATE AUDITORS Hiroki Nishio Corporate Auditor Yoji Yamaguchi Corporate Auditor Hideo Sawayama Corporate Auditor Hiroshi Araki Corporate Auditor (outside) Ikuo Uno Corporate Auditor (outside) Satoshi Ito Corporate Auditor (outside) EXECUTIVE OFFICERS Tetsuya Kubo* Senior Managing Director Investment Banking Planning Dept. Kazuya Jono* Senior Managing Director Card Business Dept. President of SMFG Card & Credit, Inc. 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. Strategic Financial Planning Dept. Subsidiaries & Affiliates Dept. Card Business Dept. Consumer Business Planning Dept. Investment Banking Planning Dept. IT Planning Dept. General Affairs Dept. Human Resources Dept. Corporate Risk Management Dept. Audit Dept. Group Business Management Dept. SMFG 2010 205 Sumitomo Mitsui Banking Corporation *1 Executive Officers *2 Authorized Management Committee Members ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 30, 2010) BOARD OF DIRECTORS Chairman of the Board Teisuke Kitayama President Masayuki Oku*1 Deputy Presidents Yoshinori Kawamura*1 *2 Head of Corporate Banking Unit Global Advisory Dept. Hideo Shimada*1 *2 IT Planning Dept., IT Business Strategy Planning Dept., Operations Planning Dept., Operations Support Dept., Director of The Japan Research Institute, Limited Keiichi Ando*1 Located at Osaka (in charge of West Japan), Deputy Head of Middle Market Banking Unit (Credit Dept. II) Senior Managing Directors Takeshi Kunibe*1 *2 Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Strategic Financial Planning Dept., Subsidiaries & Affiliates Dept. Tetsuya Kubo*1 *2 Head of Investment Banking Unit Satoru Nakanishi*1 *2 Head of Consumer Banking Unit Junsuke Fujii*1 *2 Human Resources Dept., Human Resources Development Dept., Quality Management Dept., General Affairs Dept., Legal Dept., Administrative Services Dept. Koichi Miyata*1 *2 Risk Management Unit (Corporate Risk Management Dept., Credit & Investment Planning Dept.) Human Resources Dept., Human Resources Development Dept. Kazuya Jono*1 Head of Private Advisory Dept. President of SMFG Card & Credit, Inc. Yoshihiko Shimizu*1 *2 Head of Middle Market Banking Unit Corporate Advisory Division, Global Advisory Dept. Hiroshi Minoura*1 *2 Head of International Banking Unit Directors (outside) Shigeru Iwamoto Yoshinori Yokoyama Kuniaki Nomura CORPORATE AUDITORS Hiroki Yaze Corporate Auditor 206 SMFG 2010 Yasuyuki Hayase Corporate Auditor Hiroshi Araki Corporate Auditor (outside) Ikuo Uno Corporate Auditor (outside) Satoshi Ito Corporate Auditor (outside) Hiroki Nishio Corporate Auditor EXECUTIVE OFFICERS Senior Managing Director Jun Mizoguchi Head of Europe Division President of Sumitomo Mitsui Banking Corporation Europe Limited Managing Directors Koichi Minami*2 Corporate Research Dept., Credit Administration Dept. Deputy Head of Corporate Banking Unit (Credit Dept.) and Investment Banking Unit (Structured Finance Credit Dept., Trust Services Dept.) Koichi Danno*2 Internal Audit Dept., Credit Review Dept. Mitsunori Watanabe Head of Corporate Advisory Division Yujiro Ito General Affairs Dept., Legal Dept., Administrative Services Dept. Shuichi Kageyama Osaka Corporate Banking Division (Osaka Corporate Banking Depts. I, II, and III) Seiichiro Takahashi*2 Head of Treasury Unit Hidetoshi Furukawa Nagoya Corporate Banking Division (Nagoya Corporate Banking Dept.) Head of Nagoya Middle Market Banking Division Ikuhiko Morikawa Deputy Head of Consumer Banking Unit Nobuaki Kurumatani Public Relations Dept., Corporate Planning Dept. Katsunori Okubo Deputy Head of International Banking Unit, Middle Market Banking Unit, Corporate Banking Unit Global Advisory Dept. Chairman of Sumitomo Mitsui Banking Corporation (China) Limited Ryosuke Harada Deputy Head of Middle Market Banking Unit (Credit Dept. I) Hiroyuki Iwami (Managing Director without portfolio) Yuichiro Ueda Tokyo Corporate Banking Division (Tokyo Corporate Banking Depts. III, IV, and VI) Shusuke Kurose Deputy Head of Middle Market Banking Unit (in charge of East Japan) Hiroshi Mishima General Manager, Planning Dept., Treasury Unit Masaki Tachibana Head of Americas Division Jun Ota General Manager, Planning Dept., Investment Banking Unit Toru Nagamoto Deputy Head of Middle Market Banking Unit (in charge of East Japan) Yasuyuki Kawasaki General Manager, Planning Dept., International Banking Unit Kohei Hirota Deputy Head of Middle Market Banking Unit (in charge of West Japan) Fumiaki Kurahara General Manager, Structured Finance Dept. Yoshimi Miura Tokyo Corporate Banking Division (Tokyo Corporate Banking Depts. I, II, and V) Masahiro Fuchizaki IT Planning Dept., IT Business Strategy Planning Dept., Operations Planning Dept., Operations Support Dept. Directors Toshimi Tagata General Manager, Real Estate Finance Dept. William M. Ginn General Manager, Corporate Banking Dept.-II, Americas Division and Specialized Finance Dept., Americas Division Chairman of SMBC Leasing and Finance, Inc. Makoto Takashima General Manager, Corporate Planning Dept. Ryoji Yukino General Manager, Planning Dept., Consumer Banking Unit Kunio Yokoyama Head of Shinjuku Middle Market Banking Division Shigeru Sadakari General Manager, Internal Audit Dept. Hiroaki Hattori Head of Kobe Middle Market Banking Division Kiyoshi Miura Head of Osaka Kita Middle Market Banking Division Ichiro Onishi Deputy Head of Consumer Banking Unit Masaki Ashibe General Manager, Credit Dept. II, Middle Market Banking Unit Kazunori Okuyama Vice Chairman and President of Sumitomo Mitsui Banking Corporation (China) Limited Atsuhiko Inoue Deputy Head of Corporate Advisory Division Shogo Sekimoto General Manager, Tokyo Corporate Banking Dept. I Toshiyuki Teramoto General Manager, Credit Dept. I, Middle Market Banking Unit Manabu Narita General Manager, Planning Dept., Corporate Banking Unit & Middle Market Banking Unit Chan Chi Keung, Chris General Manager, Corporate Banking Dept., Greater China Shinichi Hayashida Deputy Head of International Banking Unit Shunso Matsuda Head of Tokyo Toshin Middle Market Banking Division and Saitama Ikebukuro Middle Market Banking Division Tadashi Matsuhashi Head of Tokyo Higashi Middle Market Banking Division Etsutaka Inoue Head of Osaka Minami Middle Market Banking Division Katsuhiko Kanabe General Manager, IT Planning Dept. Hisaya Kuroyanagi Head of Shibuya Middle Market Banking Division and Yokohama Middle Market Banking Division Yasushi Sakai General Manager, Financial Accounting Dept. Seiichi Ueno General Manager, Credit Dept., Corporate Banking Unit Kozo Ogino General Manager, Tokyo Corporate Banking Dept. IV Hiromitsu Kawagoe Deputy Head of Corporate Advisory Division Masahiro Nakagawa General Manager, Real Estate Corporate Business Office Hiroichi Fukuda General Manager, Electronic Commerce Banking Dept. Hitoshi Ishii General Manager, Marunouchi Corporate Business Office Koji Kimura General Manager, Corporate Risk Management Dept. Atsushi Kuroda General Manager, Tokyo Corporate Banking Dept. V Seiji Sato General Manager, Tokyo Corporate Banking Dept. III Masayuki Shimura Head of Asia Pacific Division Katsunori Tanizaki General Manager, International Treasury Dept. Tomohiro Nishikawa Head of Kyoto Hokuriku Middle Market Banking Unit and General Manager, Kyoto Corporate Business Office-I Takafumi Yamahiro General Manager, Operations Planning Dept. SMFG 2010 207 Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit International Banking Unit Treasury Unit Investment Banking Unit ■ SMBC Organization (as of June 30, 2010) Internal Audit Unit Internal Audit Dept. Credit Review Dept. Corporate Staff Unit Public Relations Dept. Corporate Planning Dept. Financial Research Dept. CSR Dept. Financial Accounting Dept. Equity Portfolio Management Dept. Strategic Financial Planning Dept. Subsidiaries & Affiliates Dept. IT Planning Dept. IT Business Strategy Planning Dept. Human Resources Dept. Training Institute Counseling Dept. Diversity and Inclusion Dept. Human Resources Development Dept. Quality Management Dept. Customer Relations Dept. Risk Management Unit Corporate Risk Management Dept. Operational Risk Management Dept. Risk Management Systems Dept. Credit & Investment Planning Dept. Credit Portfolio Management Dept. Compliance Unit General Affairs 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. Credit Business Dept. Shareholders’ Meeting Board of Directors Management Committee Corporate Auditors/ Corporate Auditors/ Board of Corporate Auditors Board of Corporate Auditors Office of Corporate Auditors 208 SMFG 2010 Planning Dept., Consumer Banking Unit Consumer Compliance Dept. Marketing Dept. Next W (cid:129)ing Project Dept. Consumer Facilitating Financing Dept. Financial Consulting Dept. Personal Product Development Dept. Consumer Loan Dept. Mass Retail Dept. Credit Dept., Consumer Banking Unit Business Promotion & Solution Dept. Public & Financial Institutions Banking Dept. Small and Medium Enterprises Marketing Dept. Small Enterprises Credit Portfolio Administration Dept. Credit Dept. I, Middle Market Banking Unit Credit Monitoring Dept. Credit Dept. II, Middle Market Banking Unit Credit Monitoring Dept. Planning Dept., Corporate Banking Unit & Middle Market Banking Unit Middle Market Facilitating Financing Dept. Credit Dept., Corporate Banking Unit Planning Dept., International Banking Unit IT & Business Administration Planning Dept. Asia Pacific Training Dept. Planning Dept., Americas Division Credit Dept., Americas Division Risk Management Dept., Americas Division Compliance Dept., Americas Division Planning Dept., Europe Division Credit Dept., Europe Division Risk Management Dept., Europe Division Planning Dept., Asia Pacific Division Asia Credit Dept., International Banking Unit Credit Management 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 Securities Business Planning Dept. Strategic Products Dept. Syndication Dept. Structured Finance Dept. Shipping Finance Dept. Environmental Products Dept. Real Estate Finance Dept. M&A Advisory Services Dept. Merchant Banking Dept. Financial Products Dept. Securities Direct Sales Dept. Structured Finance Credit Dept. Trust Services Dept. Trust Business Operations Dept. Stock Execution Dept. Financial Products Marketing Dept. Settlement Finance Unit Electronic Commerce Banking Dept. Global Transaction Banking Dept. Asset Finance Dept. Global Securities Business Dept. Block Consumer Business Office Middle Market Banking Division Branch Consumer Loan Promotion Office Apartment House Loan Promotion Office Loan Support Office Private Banking Dept. Direct Banking Dept. Consumer Finance Promotion Office Corporate Business Office Business Promotion Office Financial Development Office Real Estate Corporate Business Office Public Institutions Business Office Business Support Office Corporate Advisory Division Tokyo Corporate Banking Division Osaka Corporate Banking Division Nagoya Corporate Banking Division Corporate Banking Dept. Americas Division Europe Division Asia Pacific Division Global Institutional Banking Dept. Global Client Business Dept. Global Corporate Investment Dept. Global Trade Finance Dept. Branches/Representative Offices in North East Asia Departments of Americas Division Departments of Europe Division Branches/Representative Offices in Asia Pacific Division Universal Banking Dept. Private Advisory Dept. Private Advisory Business Dept. Corporate Employees Business Dept. Defined Contribution Dept. Global Advisory Dept. Branch Service Office Head /Main Service Office Public Institutions Operations Office SMFG 2010 209 Principal Subsidiaries and Affiliates (as of March 31, 2010) 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 1,770,996 100 Sumitomo Mitsui Card Company, Limited 34,000 0 (65.99) Sumitomo Mitsui Finance and Leasing Company, Limited The Japan Research Institute, Limited SMBC Friend Securities Co., Ltd. SMFG Card & Credit, Inc. Nikko Cordial Securities Inc. SAKURA CARD CO., LTD. ORIX CREDIT CORPORATION SMM Auto Finance, Inc. The Japan Net Bank, Limited SMBC Loan Business Planning Co., Ltd. SMBC Loan Adviser Co., Ltd. SMBC Guarantee Co., Ltd. SMBC Finance Business Planning Co., Ltd. SMBC Finance Service Co., Ltd. SMBC Business Support Co., Ltd. Financial Link Co., Ltd. SMBC Consulting Co., Ltd. SMBC Support & Solution Co., Ltd. SMBC Servicer 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 Principal Finance Co., Ltd. SMBC Market Service Co., Ltd. SMBC Loan Administration and Operations Service Co., Ltd. SMBC Property Research Service Co., Ltd. Japan Pension Navigator Co., Ltd. SMBC Electronic Monetary Claims Recording Co., Ltd. SMBC Barclays Wealth Service Co., Ltd.*1 15,000 10,000 27,270 100 10,000 7,438 22,170 7,700 37,250 100,010 10 187,720 10 71,705 10 160 1,100 10 1,000 2,054 27,484 47,039 90 10 10 100 30 30 20 40 70 100 10 10 30 1,600 500 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 0 0 0 0 0 — — — — — — Jun. 6, 1996 Commercial banking Dec. 26, 1967 Credit card services Feb. 4, 1963 Leasing Nov. 1, 2002 System engineering, data processing, management consulting, and economic research Mar. 2, 1948 Securities Oct. 1, 2008 Business management 60 100 100 100 (100) 100 Jun. 15, 2009 Securities (95.74) 85.14 (10.59) Feb. 23, 1983 Credit card services (50.99) 50.99 Jun. 21, 1979 Consumer loans (56) 41 Sep. 17, 1993 Automotive financing (59.70) 59.70 Sep. 19, 2000 Commercial banking 100 Apr. 1, 2004 Management support services (100) Apr. 1, 1998 Consulting and agency services for consumer loans (100) Jul. 14, 1976 Credit guarantee 100 Apr. 1, 2004 Management support services (100) Dec. 5, 1972 Loans, collecting agent and factoring (100) Jul. 1, 2004 Clerical work outsourcer (100) (100) (100) (100) (100) (100) (100) 0 0 0 0 0 (100) Sep. 29, 2000 (100) 50 (25) May 1, 1981 Data processing service and e-trading consulting Management consulting and seminar organizer (100) (100) 100 100 Apr. 1, 1996 Help desk and system support Mar. 11, 1999 Servicer (50.21) 27.53 (5.00) Mar. 29, 1969 System engineering and data processing (46.44) 45.10 (1.33) Sep. 6, 1949 Commercial banking (60.24) 49.43 (0.35) Jul. 1, 1922 Commercial banking (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) 100 100 100 100 100 100 100 100 100 100 100 100 100 Jul. 15, 1982 Temporary manpower service May 27, 1998 Seminar organizer Apr. 15, 2002 Banking clerical work Oct. 16, 1995 Banking clerical work Jan. 31, 1996 Banking clerical work Mar. 15, 1990 Banking clerical work Sep. 28, 1983 Banking clerical work Dec. 21, 1994 Banking clerical work Sep. 24, 1976 Banking clerical work Mar. 8, 2010 Investments for corporate revitalization and other related investments Feb. 3, 2003 Banking clerical work Feb. 3, 2003 Banking clerical work Feb. 1, 1984 Banking clerical work (69.71) 69.71 Sep. 21, 2000 Defined contribution plan administrator (100) (100) 100 100 Apr. 16, 2009 Electronic monetary claims recording Mar. 1, 2010 Provision and translation of business tools and research information Note: Figures in parentheses ( ) in the voting rights columns indicate voting rights held indirectly via subsidiaries and affiliates. *1 SMFG and SMBC’s voting rights in SMBC Barclays Wealth Service Co., Ltd. has been at 50.1% since July 1, 2010. 210 SMFG 2010 ■ Principal Overseas Subsidiaries Company Name Country Issued Capital Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business Sumitomo Mitsui Banking Corporation Europe Limited Sumitomo Mitsui Banking Corporation (China) Limited Manufacturers Bank Sumitomo Mitsui Banking Corporation of Canada Banco Sumitomo Mitsui Brasileiro S.A. U.K. China U.S.A. Canada Brazil US$1,600 million CNY7.0 billion US$80.786 million C$169 million R$409.357 million ZAO Sumitomo Mitsui Rus Bank Russia RUB1.6 billion PT Bank Sumitomo Mitsui Indonesia SMBC Leasing and Finance, Inc. SMBC Capital Markets, Inc. SMBC Securities, Inc. SMBC Financial Services, Inc. Indonesia Rp1,502.4 billion U.S.A. U.S.A. U.S.A. U.S.A. US$1,620 US$100 US$100 US$3 million SMBC Cayman LC Limited*2 Cayman Islands US$500 Sumitomo Finance (Asia) Limited Cayman Islands SBTC, Inc. SB Treasury Company L.L.C. SB Equity Securities (Cayman), Limited U.S.A. U.S.A. US$35 million 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 SMBC Capital Partners LLC U.S.A. U.S.A. US$236.494 million US$10,000 SMBC MVI SPC Cayman Islands US$195 million SMBC DIP Limited Cayman Islands US$8 million SMBC Capital Markets Limited SMBC Derivative Products Limited U.K. U.K. SMBC Capital India Private Limited India Sumitomo Mitsui Finance Dublin Limited Ireland US$797 million US$300 million Rs400 million US$18 million Sakura Finance Asia Limited Hong Kong US$65.5 million 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 0 (100) (100) (100) (100) (100) (100) (99) 100 100 100 100 100 99 99 Mar. 5, 2003 Commercial banking Apr. 27, 2009 Commercial banking Jun. 26, 1962 Commercial banking Apr. 1, 2001 Commercial banking Oct. 6, 1958 Commercial banking May. 8, 2009 Commercial banking Aug. 22, 1989 Commercial banking (100) 89.69 (7.69) Nov. 9, 1990 Leasing, investments (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) 90 90 (10) (10) Dec. 4, 1986 Derivatives and investments Aug. 8, 1990 Securities, investments 100 100 100 100 Aug. 8, 1990 Feb. 7, 2003 Investments, investment advisor Credit guarantee, bond investment Sep. 26, 1973 Investments Jan. 26, 1998 Investments 0 (100) Jan. 26, 1998 Loans 100 100 100 100 100 Dec. 15, 1998 Finance Jul. 30, 1997 Investments Feb. 11, 1991 Finance Nov. 12, 1998 Finance Jun. 25, 1990 Finance 0 (100) Apr. 7, 2003 Investments in leasing 100 100 100 100 Dec. 18, 2003 Holding and trading securities Sep. 9, 2004 Loans, buying/ selling of monetary claims Mar. 16, 2005 Loans, buying/ selling of monetary claims Mar. 13, 1990 Derivatives and investments 0 (100) Apr. 18, 1995 Derivatives and investments (100) 99.99 (0.00) Apr. 3, 2008 Advisory services (100) (100) (100) 100 100 100 — Sep. 19, 1989 Finance Oct. 17, 1977 Investments Jun. 29, 1984 Investments Nov. 28, 2006 Finance Sumitomo Mitsui Finance Australia Limited SMFG Preferred Capital USD 1 Limited Australia A$156.5 million Cayman Islands US$649.491 million 100 *2 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. SMFG 2010 211 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 SMFG Preferred Capital USD 2 Limited SMFG Preferred Capital GBP 2 Limited SMFG Preferred Capital JPY 1 Limited SMFG Preferred Capital USD 3 Limited SMFG Preferred Capital JPY 2 Limited SMFG Preferred Capital JPY 3 Limited SMBC Preferred Capital USD 1 Limited SMBC Preferred Capital GBP 1 Limited SMBC Preferred Capital USD 2 Limited SMBC Preferred Capital GBP 2 Limited SMBC Preferred Capital JPY 1 Limited SMBC Preferred Capital USD 3 Limited SMBC Preferred Capital JPY 2 Limited Cayman Islands £73.676 million Cayman Islands US$1,800 million Cayman Islands £250 million Cayman Islands ¥135,000 million Cayman Islands US$1,350 million Cayman Islands ¥698,900 million Cayman Islands ¥392,900 million Cayman Islands US$663.141 million Cayman Islands £78.576 million Cayman Islands US$1,811 million Cayman Islands £251.5 million Cayman Islands ¥137,000 million Cayman Islands US$1,358 million Cayman Islands ¥706,500 million 100 100 100 100 100 100 100 0 0 0 0 0 0 0 (100) (100) (100) (100) (100) (100) (100) — — — — — — — 100 100 100 100 100 100 100 Nov. 28, 2006 Finance Oct. 25, 2007 Finance Oct. 25, 2007 Finance Jan. 11, 2008 Finance Jul. 8, 2008 Finance Nov. 3, 2008 Finance Aug. 12, 2009 Finance Nov. 28, 2006 Finance Nov. 28, 2006 Finance Oct. 25, 2007 Finance Oct. 25, 2007 Finance Jan. 11, 2008 Finance Jul. 8, 2008 Finance Nov. 19, 2008 Finance ■ Principal Affiliates Company Name Daiwa SMBC Capital Co., Ltd.*1 Daiwa Securities SMBC Principal Investments Co., Ltd. Daiwa SB Investments Ltd. Sumitomo Mitsui Asset Management Company, Limited JSOL CORPORATION Sakura Information Systems Co., Ltd. Issued Capital (Millions of Yen) Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business 18,767 500 2,000 2,000 5,000 600 0 0 0 0 0 0 0 0 0 0 0 (40) (40) 43.96 40 40 — Oct. 20, 1983 Venture capital Feb. 1, 2010 Investments, fund management Apr. 1, 1999 Investment advisory and investment trust management (27.5) 27.5 Dec. 1, 2002 Investment advisory and investment trust management (50) (49) — 49 Jul. 3, 2006 System engineering and data processing Nov. 29, 1972 System engineering and data processing (15.06) 15.06 May 24, 1989 Commercial banking (22.02) 22.02 Mar. 20, 1962 Consumer loans (100) 49.99 (50.00) Jun. 8, 2000 Consumer loans (100) 0 (100) Nov. 22, 1946 Consumer loans (47.01) 4.99 (42.01) May 25, 1982 Credit card services (48.58) — — Sep. 11, 1950 Credit card and installment services Feb. 21, 1981 Leasing Vietnam Export Import Commercial Joint Stock Bank VND12,526.947 billion Promise Co., Ltd. At-Loan Co., Ltd. SANYO SHINPAN FINANCE CO., LTD. POCKET CARD CO., LTD. Cedyna Financial Corporation*2 80,737 10,912 16,268 11,268 57,843 Sumitomo Mitsui Auto Service Company, Limited 6,950 39.99 *1 Daiwa SMBC Capital Co., Ltd. is no longer an affiliate of Sumitomo Mitsui Financial Group or Sumitomo Mitsui Banking Corporation as of July 1, 2010, due to dissolution of the venture capital joint venture with Daiwa Securities Group Inc. *2 Cedyna Financial Corporation became a consolidated subsidiary, on May 31, 2010. 212 SMFG 2010 International Directory (as of June 30, 2010) Asia and Oceania SMBC Branches and Representative Offices Hong Kong Branch 7th & 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 11F, Shanghai World Financial Center, 100 Century Avenue, Pudong New Area, Shanghai 200120, The People’s Republic of China Tel: 86 (21) 3860-9000 Fax: 86 (21) 3860-9999 Dalian Representative Office Senmao Building 9F, 147 Zhongshan Lu, Dalian 116011, The People’s Republic of China Tel: 86 (411) 8370-7873 Fax: 86 (411) 8370-7761 Chongqing Representative Office 27F, Metropolitan Tower, 68 Zourong Road, Yuzhong District, Chongqing 400010, 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 110013, The People’s Republic of China Tel: 86 (24) 2252-8310 Fax: 86 (24) 2252-8769 (*) Shenyang Representative Office is closed on August 13, 2010. Taipei Branch 3F, Walsin Lihwa Xinyi Building, No. 1 Songzhi Road, Xinyi District, 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 Singapore Branch 3 Temasek Avenue #06-01, Centennial Tower, Singapore 039190, The Republic of Singapore Tel: 65-6882-0001 Fax: 65-6887-0330 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 Ho Chi Minh City Branch 9th Floor, The Landmark, 5B Ton Duc Thang Street, District 1, Ho Chi Minh City, Vietnam Tel: 84 (8) 3520-2525 Fax: 84 (8) 3822-7762 Hanoi Branch 1105, 11th Floor, Pacific Place Building, 83B Ly Thuong Kiet Street, Hanoi, Vietnam Tel: 84 (4) 3946-1100 Fax: 84 (4) 3946-1133 Yangon Representative Office Room Number 717/718, 7th Floor, 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 SMFG 2010 213 Sumitomo Mitsui Banking Corporation (China) Limited Guangzhou Branch 12F, International Finance Place, No.8 Huaxia Road, Tianhe District, Guangzhou 510623, The People’s Republic of China Tel: 86 (20) 3819-1888 Fax: 86 (20) 3810-2028 Sumitomo Mitsui Banking Corporation (China) Limited 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 Sumitomo Mitsui Banking Corporation (China) Limited Suzhou Industrial Park Sub-Branch 16F, International Building, No. 2, Suhua Road, Suzhou Industrial Park, Jiangsu Province 215021, The People’s Republic of China Tel: 86 (512) 6288-5018 Fax: 86 (512) 6288-5028 Sumitomo Mitsui Banking Corporation (China) Limited Hangzhou Branch 23F, Golden Plaza, No.118, Qing Chun Road, Xia Cheng District, Hangzhou, Zhejiang 310003, The People’s Republic of China Tel: 86 (571) 2889-1111 Fax: 86 (571) 2889-6699 Sumitomo Mitsui Banking Corporation (China) Limited Shenyang Branch 1501, E Building, Shenyang Fortune Plaza, 59 Beizhan Road, Shenhe District, Shenyang, 110013 The People’s Republic of China Tel: 86 (24) 3128-7000 Fax: 86 (24) 3128-7005 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 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 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 SMBC Metro Investment Corporation 20th Floor, Rufino Pacific Tower, 6784 Ayala Avenue, Makati City, Metro Manila, The Philippines Tel: 63-2-8110845 Fax: 63-2-8110876 Vietnam Export Import Commercial Joint Stock Bank 7 Le Thi Hong Gam Street, Nguyen Thai Binh Ward, District 1, Ho Chi Minh City, Vietnam Tel: 84 (8) 3821-0055 Fax: 84 (8) 3829-6063 SBCS Co., Ltd. 10th Floor, Q. House Lumpini Building, No.1 South Sathorn Road, Tungmahamek, Sathorn, Bangkok 10120 Thailand Tel: 66 (2) 677-7270~5 Fax: 66 (2) 677-7279 SMBC Principal Subsidiaries/ Affiliates SMFG Network Sumitomo Mitsui Banking Corporation (China) Limited Head Office (Shanghai) 11F, Shanghai World Financial Center, 100 Century Avenue, Pudong New Area, Shanghai 200120, The People’s Republic of China Tel: 86 (21) 3860-9000 Fax: 86 (21) 3860-9999 Sumitomo Mitsui Banking Corporation (China) Limited Shanghai Puxi Sub-Branch 1, 12, 13,12F, Maxdo Center, 8 Xingyi Road, Changning District, Shanghai, The People’s Republic of China Tel: 86 (21) 2219-8000 Fax: 86 (21) 2219-8199 (*) opened on July 5, 2010 Sumitomo Mitsui Banking Corporation (China) Limited Beijing Branch Unit1601,16F, North Tower, Beijing Kerry Centre, No.1, Guang Hua Road, Chao Yang District, Beijing 100020, The People’s Republic of China Tel: 86 (10) 5920-4500 Fax: 86 (10) 5915-1080 Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Branch 12F, The Exchange Tower 2, 189 Nanjing Road, Heping District, Tianjin 300051, The People’s Republic of China Tel: 86 (22) 2330-6677 Fax: 86 (22) 2319-2111 Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Binhai Sub-Branch 8F, E2B, Binhai Financial Street, No. 20, Guangchang East Road, TEDA, Tianjin 300457, The People’s Republic of China Tel: 86 (22) 6622-6677 Fax: 86 (22) 6628-1333 214 SMFG 2010 BSL Leasing Co., Ltd. 19th Floor, Sathorn City Tower, 175 South Sathorn Road, Thungmahamek, Sathorn, Bangkok, 10120 Thailand Tel: 66 (2) 670-4700 Fax: 66 (2) 679-6160 SMBC Capital India Private Limited B-14/A, Qutab Institutional Area, Katwaria Sarai, New Delhi- 1100016, India Tel: 91 (11) 4607-8366 Fax: 91 (11) 4607-8355 The Japan Research Institute (Shanghai) Solution Co., Ltd. Unit 141, 18F, HSBC Tower, 1000 Lujiazui Ring Road, Pudong New Area, Shanghai, 200120 The People’s Republic of China Tel: 86 (21) 6841-2788 Fax: 86 (21) 6841-1287 (*) relocated on July 19, 2010 The Japan Research Institute (Shanghai) Consulting Co., Ltd. Unit 41, 18F, HSBC Tower, 1000 Lujiazui Ring Road, Pudong New Area, Shanghai, 200120 The People’s Republic of China Tel: 86 (21) 6841-1288 Fax: 86 (21) 6841-1287 (*) relocated on July 19, 2010 The Japan Research Institute (Shanghai) Consulting Co., Ltd. Beijing Branch Unit 906, 9F, North Tower, Beijing Kerry Centre, No.1, Guanghua Road, Chaoyang District, Beijing 100020, The People’s Republic of China Tel: 86 (10) 8529-8141 Fax: 86 (10) 8529-7343 Sumitomo Mitsui Finance and Leasing (Singapore) Pte. Ltd. 152 Beach Road, Gateway East #21-5, Singapore 189721 Tel: 65-6224-2955 Fax: 65-6225-3570 Sumitomo Mitsui Finance and Leasing (Hong Kong) Ltd. Room 2703, Tower I, Admiralty Centre, 18 Harcourt Road, Hong Kong Special Administrative Region, The People’s Republic of China Tel: 852-2523-4155 Fax: 852-2845-9246 SMFL Leasing (Thailand) Co., Ltd. 30th Floor, Q. House Lumpini Building, 1 South Sathorn Road, Tungmahamek, Sathorn, Bangkok 10120 Thailand Tel: 66 (2) 677-7400 Fax: 66 (2) 677-7413 Sumitomo Mitsui Finance and Leasing (China) Co., Ltd. Room 2502-2503, Goldlion Tower, 138 Ti Yu Dong Road, Guangzhou, 510620 The People’s Republic of China Tel: 86 (20) 8755-0021 Fax: 86 (20) 8755-0422 Sumitomo Mitsui Finance and Leasing (China) Co., Ltd. Shanghai Branch Unit 2301-2303,Lippo Plaza, 222 Middle Huaihai Road, Luwan District, Shanghai, 200021 The People’s Republic of China Tel: 86(21)5396-5522 Fax: 86(21)5396-5552 SMFL 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 PT. SMFL Leasing Indonesia Summitmas II, 12th Floor, Jl.Jend. Sudirman Kav. 61-62 Jakarta Selatan 12190, Indonesia Tel: 62 (21) 520-2083 Fax: 62 (21) 520-2088 Sumitomo Mitsui Auto Leasing & Service (Thailand) Co., Ltd. 161, Nuntawan Building, 10th Floor, Rajdamri Road, Khwaeng Lumpinee, Khet Pathumwan, Bangkok Metropolis, Thailand Tel: 66-2252-9511 Fax: 66-2255-3130 PROMISE (HONG KONG) CO., LTD. 14th Floor, Luk Kwok Centre,72 Gloucester Road,Wanchai, Hong Kong Special Administrative Region, The People’s Republic of China Tel: 852 (3199) 1000 Fax: 852 (2528) 5472 PROMISE (THAILAND) CO., LTD. 15th Floor, Capital Tower, All Seasons Place, 87/1 Wireless Road, Lumpini, Phatumwan, Bangkok 10330 Thailand Tel: 66 (2) 655-8574 Fax: 66 (2) 655-8170 PROMISE (SHENZHEN) CO., LTD. Room 911-912, Ying Long Development Center, Shennan Road 6025, Fu Tian District, Shenzhen 518040, The People’s Republic of China Tel: 86 (755) 2396-6200 Fax: 86 (755) 2396-6379 SMFG 2010 215 The 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 601 South Figueroa Street, Suite 1800, Los Angeles, CA 90017, U.S.A. Tel: 1 (213) 452-7800 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, Texas 77002, U.S.A. Tel: 1 (713) 277-3500 Fax: 1 (713) 277-3555 Mexico City Representative Office Torre Altiva Boulevard Manuel Avila Camacho 138 Piso 2, Loc. B Lomas de Chapultepec, 11000 Mexico, D.F. Tel: 52 (55) 2623-0200 Fax: 52 (55) 2623-1375 SMBC Principal Subsidiaries/ Affiliates 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, Suite 1400, P.O. Box 172, Toronto Dominion Centre, Toronto, Ontario M5K 1H6, Canada Tel: 1 (416) 368-4766 Fax: 1 (416) 367-3565 Banco Sumitomo Mitsui Brasileiro S.A. Avenida Paulista, 37-11 e 12 andar, Sao Paulo-SP-CEP 01311- 902, 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 JRI America, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-4200 Fax: 1 (212) 224-4611 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, PO Box 506559 Dubai, United Arab Emirates Tel: 971 (4) 428-8000 Fax: 971 (4) 428-8001 Madrid Representative Office Villanueva, 12-1. B, 28001 Madrid, Spain Tel: 34 (91) 576-6196 Fax: 34 (91) 577-7525 SMBC Amsterdam Representative Office Strawinskylaan 1733 Toren D-12, 1077XX Amsterdam, The Netherlands Tel: 31 (20) 718-3888 Fax: 31 (20) 718-3889 Prague Representative Office International Business Centre, Pobrezni 3,186 00 Prague 8, Czech Republic Tel: 420-224-832-911 Fax: 420-224-832-933 216 SMFG 2010 ZAO Sumitomo Mitsui Rus Bank Presnenskaya naberezhnaya, house 10, block C, Moscow 123317, Russian Federation Tel: 7 (495) 287-8200 Fax: 7 (495) 287-8201 Sumitomo Mitsui Finance Dublin Limited La Touche House, I.F.S.C., 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 (20) 7406-2700 Fax: 44 (20) 7406-2799 SMFL Aircraft Capital Corporation B.V. World Trade Center Amsterdam, Strawinskylaan 907, 1077 XX Amsterdam, The Netherlands Tel: 31-20-575-2570 Fax: 31-20-575-2571 Bahrain Representative Office No. 406 & 407 (Entrance 3, 4th Floor) Manama Centre, Government Road, Manama, State of Bahrain Tel: 973-17223211 Fax: 973-17224424 Tehran Representative Office 4th Floor, 80 Nezami Gangavi Street, Vali-e-Asr Avenue, Tehran 14348, Islamic Republic of Iran Tel: 98 (21) 8879-4586/4569 Fax: 98 (21) 8820-6523 Doha QFC Office Office 1901, 19th Floor, Qatar Financial Centre Tower, Diplomatic Area-West bay, Doha, Qatar, P.O. Box 23769 Tel: 974-4496-7572 Fax: 974-4496-7576 Cairo Representative Office Flat No. 6 of the 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 Building Four, First Floor, Commerce Square, 39 Rivonia Road, Sandhurst, Sandton 2196, South Africa Tel: 27 (11) 502-1780 Fax: 27 (11) 502-1790 SMBC Principal Subsidiaries/ Affiliates SMFG Network Sumitomo Mitsui Banking Corporation Europe Limited Head Office 99 Queen Victoria Street, London EC4V 4EH, U.K. Tel: 44 (20) 7786-1000 Fax: 44 (20) 7236-0049 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 Sumitomo Mitsui Banking Corporation Europe Limited Milan Branch Via della Spiga 30/ Via Senato 25, 20121 Milan, Italy Tel: 39 (02) 7636-1700 Fax: 39 (02) 7636-1701 Sumitomo Mitsui Banking Corporation Europe Limited Moscow Representative Office Presnenskaya naberezhnaya, house 10, block C, Moscow, 123317 Russian Federation Tel: 7 (495) 287-8265 Fax: 7 (495) 287-8266 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 SMFG 2010 217 **SMBCE:Sumitomo Mitsui Banking Corporation Europe Limited Sumitomo Mitsui Finance Dublin Limited Sumitomo Mitsui Banking Corporation Europe Limited SMBC Capital Markets Limited SMBCE** Paris Branch Madrid Representative Office SMBC Amsterdam Representative Office Brussels Branch SMBCE** Moscow Representative Office ZAO Sumitomo Mitsui Rus Bank Prague Representative Office Düsseldorf Branch SMBCE** Milan Branch Tehran Representative Office Cairo Representative Office Bahrain Representative Office Dubai Branch Doha QFC Office SMBC Capital India Private Limited Dubai Branch Johannesburg Representative Office GLOBAL NETWORK Sumitomo Mitsui Finance Australia Limited Sydney Branch Asia and Oceania ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Head Office (Shanghai) ■ Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Guangzhou Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Suzhou Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Hangzhou Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Beijing Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Shenyang Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Binhai Sub-Branch Suzhou Industrial Park Sub-Branch ■ Shanghai Branch ■ Dalian Representative Office ■ Chongqing Representative Office ■ 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 Branch ■ Vietnam Export Import Commercial Joint Stock Bank ■ Yangon Representative Office ■ Bangkok Branch SBCS Co., Limited ■ Manila Representative Office SMBC Metro Investment Corporation ■ Sydney Branch Sumitomo Mitsui Finance Australia Limited ■ PT Bank Sumitomo Mitsui Indonesia ■ SMBC Capital India Private Limited 218 SMFG 2010 Overseas service network (as of June 30, 2010) Branches*: 15 Sub-Branches*: 6 Representative Offices: 13 Total: 34 Also showing principal overseas subsidiaries * Number of each status is based on the definition in Japan. Los Angeles Branch San Francisco Branch Shenyang Branch Shenyang Representative Office*1 Beijing Branch Tianjin Branch Tianjin Binhai Sub-Branch Dalian Representative Office Seoul Branch Suzhou Branch Suzhou Industrial Park Sub-Branch Head Office (Shanghai)*2 Shanghai Branch Chongqing Representative Office Hanoi Branch Hangzhou Branch Guangzhou Branch Taipei Branch Yangon Representative Office Hong Kong Branch SMBC Capital Markets Limited Hong Kong Branch Bangkok Branch SBCS Co., Limited Manila Representative Office SMBC Metro Investment Corp. Labuan Branch Kuala Lumpur Marketing Office Kuala Lumpur Representative Office Ho Chi Minh City Branch Vietnam Export Import Commercial Joint Stock Bank Labuan Branch Singapore Branch PT Bank Sumitomo Mitsui Indonesia Sumitomo Mitsui Banking Corporation of Canada New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Securities, Inc. Manufacturers Bank Houston Representative Office Mexico City Representative Office Cayman Branch Banco Sumitomo Mitsui Brasileiro S.A. Indicates branch or sub-branch of Sumitomo Mitsui Banking Corporation (China) Limited *1 Shenyang Representative Office is closed on August 13, 2010. *2 Shanghai Puxi Sub-Branch opened on July 5, 2010. The Americas ■ New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Securities, Inc. ■ Los Angeles Branch* ■ San Francisco Branch* ■ Houston Representative Office* ■ Mexico City 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 ■ SMBC Amsterdam Representative Office ■ Madrid Representative Office ■ Prague Representative Office ■ Sumitomo Mitsui Banking Corporation Europe Limited Moscow Representative Office ■ ZAO Sumitomo Mitsui Rus Bank ■ Sumitomo Mitsui Finance Dublin Limited ■ Dubai Branch ■ Doha QFC Office ■ Bahrain Representative Office ■ Tehran Representative Office ■ Cairo Representative Office ■ Dubai Branch Johannesburg Representative Office* SMFG 2010 219 www.smfg.co.jp/english A N N U A L R E P O R T 2 0 1 0 Printed in Japan

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