Sumitomo Mitsui Financial Group Inc
Annual Report 2011

Plain-text annual report

ANNUAL REPOR T YEAR ENDED MARCH 31, 2011 A N N U A L R E P O R T 2 0 1 1 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. CONTENTS •Message from Top Management ............................... 2 •Business Overview.................................................... 8 Consumer Banking .................................................................. 8 Corporate Banking ................................................................... 10 Services for High Networth Individuals, Business Owners and Employees ......................................... 12 Investment Banking ................................................................. 13 International Banking ............................................................... 14 Treasury Markets...................................................................... 15 and Quality ............................................................ 49 •Group Companies .................................................... 16 •Financial Highlights ................................................... 19 •Financial Review ....................................................... 23 •Risk Management ..................................................... 32 •Corporate Social Responsibility (CSR) ....................... 48 •Initiatives for Enhancing Customer Satisfaction (CS) •Corporate Governance ............................................. 50 •Internal Audit System ................................................ 51 •Compliance .............................................................. 52 •Environmental Preservation Initiatives ........................ 54 •Social Contribution Activities ..................................... 58 •Human Resources .................................................... 62 •Financial Section and Corporate Data ....................... 69 Financial Section ...................................................................... 70 Corporate Data ........................................................................ 211 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. CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS This material contains “forward-looking statements” (as defined in the U.S. Private Securities Litigation Reform Act of 1995), regarding the intent, belief or current expectations of us and our managements with respect to our future financial condition and results of operations. In many cases but not all, these statements contain words such as “anticipate,” “estimate,” “expect,” “intend,” “may,” “plan,” “probability,” “risk,” “project,” “should,” “seek,” “target” and similar expressions. Such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, and actual results may differ from those expressed in or implied by such forward-looking statements contained or deemed to be contained herein. The risks and uncertainties which may affect future performance include the fragility of any economic recovery, both globally and in Japan; our ability to successfully implement its business and capital strategy; the success of our business alliances including those in the consumer finance industry; exposure to new risks as we expand the scope of our business; significant credit-related costs; declines in the value of our securities portfolio. Given these and other risks and uncertainties, you should not place undue reliance on forward-looking statements, which speak only as of the date of this material. We undertake no obligation to update or revise any forward-looking statements. Please refer to our most recent disclosure documents such as our annual report or the registration statement on Form 20-F filed with the U.S. Securities and Exchange Commission, as well as our earnings press release for a more detailed description of the risks and uncertainties that may affect our financial conditions, our operating results, and investors’ decisions. September 2011 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 2011 1 Message from Top Management We extend our deepest sympathies and heartfelt condolences to all those who have suffered and the families and friends of those who tragically lost their lives in the Great East Japan Earthquake which struck Northeastern Japan in March 2011. We pray for the earliest recovery for the affected people and areas. We would like to thank all of our stakeholders for your continued support and patronage. We, Koichi Miyata and Takeshi Kunibe, succeeded the management in April 2011, and assumed the positions of President of Sumitomo Mitsui Financial Group and President and CEO of Sumitomo Mitsui Banking Corporation, respectively. In this annual report, we would like to present our initiatives implemented in fiscal 2010 and our management policies going forward. Principal Initiatives in Fiscal 2010 earnings of consolidated subsidiaries such as Kansai Urban Banking Corporation and Cedyna. In fiscal 2010, we implemented our initiatives to secure a resilient Also, in order to achieve medium- to long-term growth, we capital base and enhance our business portfolio in order to achieve made steady progress in strengthening our focused business areas sustainable growth in accordance with the following two manage- by enhancing collaboration between SMBC’s domestic and overseas ment policies: 1) “forward looking” — transforming our business branches, expanding our overseas channel network especially in model to grow steadily under a new regulatory and competitive Asia, strengthening alliances with major local banks, and improving environment, and 2) emphasizing return on risks and costs in order capabilities of SMBC Nikko Securities. To accelerate our business to improve our asset quality and thoroughly control expenses and development as a global player, we listed on the New York Stock credit costs. Exchange in November 2010. SMFG’s consolidated ordinary profit increased by ¥266.7 billion to ¥825.4 billion and net income increased by ¥204.3 billion to ¥475.9 billion. This significant increase was due mainly to: - an increase in SMBC’s banking profit due to an increase in gains on sale of bonds by successfully managing interest-rate fluctuation, Management Policies Going Forward —Overview of the Medium-term Management Plan— - a decrease in total credit cost as a result of tailored efforts to assist In May 2011, we launched our medium-term management plan clients to improve their businesses and financial condition, and, starting from fiscal 2011 and ending in 2013, for the first three years - an earnings contribution of SMBC Nikko Securities (for- of the second decade of our business operations; our group was merly Nikko Cordial Securities), in addition to the improved originally formed at the establishment of SMBC in 2001. I sincerely believe that my mission as President of SMFG is to orchestrate the group in its next stage of development by further strengthening cooperation among our group companies and improving our ability to act with speed, leverag- ing our existing business platform and corporate infrastructure we have created as a leading financial services group. We, the SMFG group, strive to enhance our capabilities to comprehensively provide our clients with diverse and sophisticated financial products and services, including broker/dealer services in addition to our core commercial banking services. Koichi Miyata President Sumitomo Mitsui Financial Group, Inc. 2 SMFG 2011 Enhance risk-return profile by improving asset quality Aim for top-level cost efficiency among global players SMFG’s consolidated net income RORA (SMFG): approx. 0.8% SMFG’s consolidated overhead ratio: 50-55% SMBC’s non-consolidated overhead ratio: 45-50% Profitability Steady improvement Financial soundness Growth Achieve sufficient Core Tier I ratio as required for a global player Expand overseas business by capturing growing business opportunities especially in Asia Core Tier I ratio: approx. 8% Overseas banking profit ratio: approx. 30% * The figures in the chart are targeted goals for fiscal 2013. Core Tier I ratio: Calculated based on the definition under Basel III in 2019; all regulatory adjustments are deducted, excluding net unrealized gains (losses) on other securities (SMFG consolidated). Overseas banking profit ratio: Managerial accounting basis. In order to implement our new medium-term management plan, Having that in mind, we will strive to further accommodate our first of all, we will proactively strive to facilitate our financial intermedi- clients’ financial needs in a timely and effective manner in Japan, ary services to fulfill our corporate social responsibility as a leading our geographic original domain, and establish a globally competitive financial services group in Japan, which is faced with unprecedented business platform, financial base and corporate infrastructure by difficult challenges resulting from the Great East Japan Earthquake focusing on our five strategic business areas, while addressing new last March. We firmly support Japan’s reconstruction financially, and financial regulations and other issues. are making every effort as a financial institution to put our economy back on track for sustainable growth of the global economy. My mission as President and CEO of SMBC is to move the company forward quickly and steadily for the next level of growth, building on our business franchise, capital foundation and sense of unity, which we have created and strengthened in the first decade of our operations. “Provide the most sophisticated products and services to our clients,” “Act with global perspective” and “Constantly innovate, proactively respond to the changes in business environment and stay ahead of the times” — these are my principles for SMBC. Takeshi Kunibe President and CEO Sumitomo Mitsui Banking Corporation SMFG 2011 3 ◎ Management Targets For the first three years of the second decade of the SMBC and ◎ Strategic Initiatives In order to achieve the aforementioned management and financial SMFG group, we set two management targets in order to accom- targets, we have designated the following five business areas as plish our basic policy of becoming a globally competitive financial critical strategic businesses for management: services group with the highest trust of our clients and stakeholders by maximizing our strengths of “Spirit of Innovation,” “Speed” and “Solution & Execution.” The first target is to achieve top quality in strategic business areas, and the second target is to establish a solid financial base and corporate infrastructure to be able to address the new financial regulations and competitive business environment. ◎ Financial Targets In order to appropriately address the strengthening of financial regu- lations globally, we are required to focus further on enhancement of risk-return and cost-return profiles and steadily expand bottom-line profit. Therefore, we need to capture overseas business oppor- tunities especially in rapidly growing Asian markets in addition to sustaining and further strengthening our solid business operations in Japan. Having this in mind, we strive to achieve well-balanced and steady improvement of “financial soundness,” “profitability” and “growth,” and we have set the following four objectives for the next three fiscal years: • Financial consulting for individuals • Solution providing for corporations • Commercial banking in emerging markets, especially in Asia • Broker-dealer/Investment banking • Non-asset business such as payment & settlement services and asset management The growth of these business areas will be driven under two main initiatives of pursuing “synergies between SMBC and SMBC Nikko Securities” and “global expansion.” We will execute these initiatives on a group-wide basis, and also establish a solid financial base and corporate infrastructure that support these initiatives. An “unpredictable,” “uncertain,” and “unstable” business environ- ment still remains, due mainly to the diverse implications of the Great East Japan Earthquake to the Japanese economy, as well as fiscal deficits in the developed countries and soaring commodity prices. Furthermore, the global strengthening of financial regula- tions requires banks, in the private sector, to achieve more efficient asset allocation, higher capital efficiency and more stringent liquidity • Achieve sufficient Core Tier I ratio as required for a global player management. • Enhance risk-return profile by improving asset quality On the other hand, business opportunities are expanding rapidly • Aim for top-level cost efficiency among global players in emerging countries especially in Asia, where financial needs are • Expand overseas business by capturing growing business oppor- increasing as their economies substantially grow and Japanese tunities especially in Asia companies are developing their businesses. Against this backdrop, we will move forward responding proactively and flexibly to the continuously evolving environment, making every effort to increase our shareholders’ value and striving to become a top-tier global financial services group. 4 SMFG 2011 Become a globally competitive financial services group with the highest trust Basic policies of our stakeholders by maximizing our strengths of “Spirit of Innovation,” “Speed” and “Solution & Execution.” Corporate slogan: LEAD THE VALUE Management plan for coming three years Strongly support Japan’s reconstruction on the financial front Medium-term management plan (fiscal 2011 - 2013) M a n a g e m e n t t a r g e t s F i n a n c i a l o b j e c t i v e s S t r a t e g i c i n i t i a t i v e s ● Aim for top quality in strategic business areas ● Establish a financial base and corporate infrastructure strong enough to address the new financial regulations and competitive environment Fiscal 2013 targets Core Tier I ratio: approx. 8% Consolidated net income RORA approx. 0.8% Consolidated overhead ratio Overhead ratio 50-55% 45-50% Overseas banking profit ratio approx. 30% Well-balanced and steady improvement of “financial soundness,” “profitability” and “growth” ● Achieve sufficient Core Tier I ratio as required for a global player ● Enhance risk-return profile by improving asset quality ● Aim for top-level cost efficiency among global players ● Expand overseas business by capturing growing business opportunities especially in Asia Profitability Steady improvement Key initiatives to achieve management and financial targets Financial soundness Growth i S t r a t e g c b u s i n e s s a r e a s ● Financial consulting for individuals ● Solution providing for corporations ● Commercial banking in emerging markets, especially in Asia ● Broker-dealer/Investment banking ● Non-asset business such as payment & settlement services and asset management C o r p o r a t e b a s e ● Strengthen group-wide management capabilities ● Strengthen corporate infrastructure to support our global expansion ● Pursue efficient operation Macroeconomic trends Market trends Global regulatory trends Business environment ● ● ● Continuing low growth rate in domes- tic market and yen appreciation Continuing high growth rates in emerg- ing markets including Asia Risks associated with fiscal deficits in developed countries and inflation in emerging countries ● ● ● Decreasing financing needs in domes- tic market and accelerating global expansion by Japanese corporations Increasing financial needs in over- seas markets, especially in emerging countries Changing investment and borrow- ing practices of individuals as a result of an aging population in domestic market ● ● Implementation of new capital regula- tions (Basel III) Proposals for additional capital require- ments for “Systematically Important Financial Institutions” SMFG 2011 5 ◎ Two main initiatives for strategic business areas • Initiatives to pursue synergies between SMBC and SMBC Nikko Securities SMBC Nikko Securities, which is the principal business operation Specifically in the wholesale business, we are enhancing the of our securities business, has been consistently earning profits capabilities of SMBC Nikko Securities to accommodate the needs from its established retail business and increasing its market share of Japanese corporate clients for tapping into global capital markets in the wholesale business. While strengthening its cross-sell with and cross-boarder M&As by increasing its overseas staff, while SMBC, SMBC Nikko Securities has fortified its wholesale business improving its sales and trading capabilities for institutional investors by installing a market transaction system, enhancing its equity sales in Japan, other Asian countries, the U.S. and Europe. capabilities targeting institutional investors by establishing the Equity Concurrently, we are accelerating the alignment of SMBC Research Division and developing its overseas operations by com- and SMBC Nikko Securities through the redeployment of human mencing business operations in London, New York, Hong Kong and resources and greater collaboration, in order to respond to the grow- Shanghai. ing and diversifying need for wealth management of Japanese indi- We will continue to strengthen the wholesale capabilities of vidual clients and provide advanced financial solutions for Japanese SMBC Nikko Securities and promote its cooperation with other corporate clients. We strive to further strengthen our solid business group companies including SMBC. operations in Japan by implementing these initiatives. Strengthen wholesale securities business of SMBC Nikko Securities ● Increase overseas personnel and business operations ✔ Global offerings ✔ Cross-border M&As, etc. ● Strengthen sales and trading capabilities for institutional investors in Japan, other Asia countries, the U.S. and Europe Strengthen cross-sell among SMBC Nikko Securities, SMBC and other group companies Meeting clients’ diversifying needs • Initiatives for global expansion Our competitors of top-tier financial institutions develop their Through such initiatives, we strive to increase our overseas business operations globally, while sustaining their solid business banking profit ratio to 30% in fiscal 2013 from 23% in fiscal operations in their home countries. We similarly strive to develop a 2010 and grow our banking profits in Asia by 50% in fiscal 2013 platform for achieving top quality in commercial banking operations compared with fiscal 2010. in emerging markets mainly in Asia where higher growth is expected to capture expanding business opportunities, while sustaining and further strengthening our solid business operations in Japan. Specifically, we are strengthening our business operations by enhancing our channel network and allocating human resources focusing on Asia. We will also proactively respond to the needs for (JPY bn) 150.0 ■ Banking profit at the International Banking Unit* (left) ■ Overseas banking profit ratio (right) 30% 23% deposits, foreign exchange and other services related to payment 100.0 and settlement which are expected to grow in emerging countries experiencing high economic growth and to the increasing demand for infrastructure financing in emerging countries. We are also expanding the collaboration of business operations and redeploy- ment of human resources between SMBC’s domestic and overseas offices in order to effectively and quickly accommodate the needs of our corporate clients in Japan for their global business expansion. 50.0 0 7% Fiscal 2004 2005 2006 2007 2008 2009 2010 2013 *Managerial accounting basis. Sum of SMBC and its overseas subsidiaries. 6 SMFG 2011 30% 20% 10% 0% ◎ Establish a solid financial base and corporate infrastructure Meanwhile, our basic policy on returns to shareholders is to increase returns consistently and continuously through the sustain- Our group has been rapidly expanding our business operations as able growth of enterprise value, by sustaining a consolidated payout each group company has been growing to become a major player in ratio of over 20%, while prudently managing the level of retained its business area and we have increased the number of group com- earnings to maintain our financial soundness in view of the public panies through acquisitions, including SMBC Nikko Securities. Also, nature of banking business operations. in order to meet the global strengthening of financial regulations, we In order to achieve these two goals, we will proactively allocate are required to focus further on the enhancement of our risk-return risk-adjusted assets into strategic business areas while controlling and cost-return profiles and steadily expand our bottom-line profit. aggregate volume of risk-adjusted assets by reducing low-yielding Therefore, we will strengthen our group management capabilities assets, and strengthen our capital base by consistently accumulat- including risk management, control consolidated overhead ratio at ing retained earnings. We will consider any increases of shareholders 50-55% and develop human resources required for global business returns, by taking into account the level of our regulatory capital, expansions. payout ratio and dividends. ◎ Capital Policy and Returns for Shareholders In the medium-term management plan, we have set a management goal to achieve Core Tier I ratio* of approximately 8% on March We shall sincerely and faithfully pursue these initiatives to meet the expectations of our stakeholders. 31, 2014. This means that we will strive to achieve a capital ratio September 2011 of approximately 1% higher than the Basel III required level of 7% by five years earlier than the Basel III full implementation deadline of March 2019. * Calculated based on the definition under Basel III in 2019; all regulatory adjustments are deducted from Common Equity Tier I, excluding net unreal- ized gains (losses) on other securities (SMFG consolidated). ◎ Group Structure* Sumitomo Mitsui Financial Group Consolidated total assets ¥138 trillion Consolidated Tier I ratio 12.47% 100% SUMITOMO MITSUI Banking Corporation Sumitomo Mitsui Banking Corporation Total assets Deposits Loans ¥115 trillion ¥74 trillion ¥55 trillion Number of retail accounts approx. 26 million Number of corporate loan clients approx. 119,000 * As of Jun. 30, 2011 for shareholding ratio and as of Mar. 31, 2011 for other figures. 60% 100% 100% 100% 100% 22% 51% Koichi Miyata President Sumitomo Mitsui Financial Group, Inc. Takeshi Kunibe President and CEO Sumitomo Mitsui Banking Corporation Sumitomo Mitsui Finance and Leasing Japan Research Institute Became a wholly-owned subsidiary (Oct. 2009) SMBC Nikko Securities 40% (Leasing) Sumitomo Corporation (System engineering and management consulting, etc.) (Securities) (Credit card) 34% Sumitomo Mitsui Card NTT DOCOMO Became a wholly-owned subsidiary (May 2011) Cedyna SMBC Friend Securities SMFG Card & Credit 66% 100% Promise Became a consolidated subsidiary (Jul. 2009) (Consumer finance) ORIX Credit Corporation SMFG 2011 7 Business Overview ■ Consumer Banking SMFG Group companies are enhancing their financial services for clients. Some of SMBC’s noteworthy achievements in this area for fiscal 2010 are investment trusts outstanding of ¥2.725 trillion (as of March 31, 2011); foreign bonds and yen- denominated bond sales of ¥198 billion; pension-type insurance sales of ¥192.1 billion; single premium whole life insurance sales of ¥200.5 billion; and housing loans outstanding of ¥14.4908 trillion (as of March 31, 2011). Financial Consulting Business In fiscal 2010, SMBC continued to enhance its product line up of invest- ment trusts, pension-type insurance, life insurance and other financial products. For investment trusts, the bank has expanded its product range to include funds which invest in emerg- ing market sovereign bonds and corporate bonds, funds which invest mainly in bonds issued by worldwide public utilities companies, and Australian dollar-denominated foreign investment trusts which invest in international high-yield bonds. SMBC increased its number of funds to a total of 33 (as of March 31, 2011) for transactions avail- able exclusively on the Internet and mobile phones; this particular service was launched in October 2009. The bank also conducted its time-limited campaign of charging no load and discounts on sales commissions, and cash back campaigns to clients. As for insurance products, we respond to our clients’ needs by selling level-premium life insurance products at all branches in Japan and enabling those clients having difficulties coming down to our branch during regular banking hours to request information materials and application forms through ATMs (started from August 2010) and the Internet (started from February 2011). In addition, the bank began offering four new types of over- the-counter products: 1) pension-type insur- ance which switches to a stable investment strategy after securing the targeted profit; 2) a whole-life policy, of which the insured increases amount ATM screen 8 SMFG 2011 proportionally to fund performance while guaranteeing a minimum death coverage; 3) whole-life insurance with an option enabling conversion to medical or nursing-care insurance; and 4) whole-life insurance with added-coverage for cancer surger- ies and hospitalization. As for Japanese government bonds for individuals, SMBC started offering three-year maturity products in June 2010 in addition to our existing five- and ten-year maturity products. We continue to offer a wide range of foreign-currency and yen- denominated bonds appropriate for our clients’ needs. In April 2010, SMBC began financial instruments intermediary services for individuals as an agent of SMBC Nikko Securities, in addition to SMBC Friend Securities. In January 2011, the operations of SMBC Friend Securities related to SMBC’s financial instruments intermediary and other services were integrated into those of SMBC Nikko Securities. We believe that it is important to support and follow up our clients even after they have purchased our products. As part of our fulfilling this commitment, we take numerous measures to keep clients up-to-date with new developments — by having seminars regarding funds performances, monthly issuances of special market reports, and mailing of financial statements detailing assets performance. Loan Business We develop new products and services to enable us to respond to the diversified needs of our clients. For instance, our housing loan with insurance for major serious illnesses had an outstanding loan balance of ¥1,750 billion, as of March 31, 2011. In September 2010, SMBC began accepting accelerated full-sum repayments of housing loans through the SMBC Direct online banking service. With this service, over-the-counter procedures can now be completed at home or other remote locations. This service significantly contributed to maximizing convenience for our clients. Consequently, we are accommodating the diverse needs of our housing loan clients via the Internet along with existing services for partial early repayment and the option to change the interest rate to either floating or fixed rates. Following the enactment of the “Act Concerning Temporary Measures to Facilitate Financing for Small and Medium-Sized Enterprises, etc.,” we appointed specialists to provide consulta- tions and assistance with clients having difficulties in repaying their mortgage at all bank branches as well as at the nine special Loan Support Offices located nationwide. We will continue to provide more personalized and expe- dited support and services for such clients. Settlement and Consumer Finance Business In March 2011, we began offering a new service “SMBC First Pack Debut,” which was especially designed for stu- dents between the ages of 18 and 23, under our settlement service platform of “SMBC First Pack.” When students make automatic bill payments for their mobile phones using the account reg- istered with the service, they are not charged in the month following the next month, for after busi- ness hours service fees for ATMs located at domestic branches and @BΛNK ATMs installed at convenience stores and other locations. Such services are designed specifically for the needs and lifestyle of students. The iD* credit service, which was created as a result of the strategic alliance of SMFG and NTT DoCoMo, Inc., continues to further evolve. As of March 31, 2011, there were approximately 15.84 million subscribers for this service and approximately 510,000 terminals for such credit services installed on the prem- ises of affiliated merchants. * “iD” is a trademark of NTT DoCoMo, Inc. As of the end of March 2011, there were 719 automatic contract machines for our consumer finance business with Promise Co., Ltd., and the outstanding balance of card loans made by the bank and guaranteed by Promise was approxi- mately ¥340 billion. At-Loan Co., Ltd., the former business part- ner for this affiliation was absorbed and merged into Promise in April 2011, as part of a reorganization plan. Transaction Channels For SMBC Direct online banking services, we are constantly adding highly advanced services to meet our clients’ needs to improve convenience and reinforce security. In November 2010, we launched an online overseas remittance service for individual clients through SMBC Direct, improving the service previously offered only at our branches. This is another way for us to better accommodate our clients by simplifying the procedures, increas- ing their choices and maximizing convenience. As of March 31, 2011, there were approximately 10.86 million registered clients. Our call centers located in Tokyo, Kobe and Fukuoka for our retail clients also take calls from our retail online clients who prefer to speak with our staff on important issues. The operation of these three call centers enhances our services by offering telephone consultations for inquiries on asset management or loans, as well as any information related to our financial services to provide the type of services best accommodated to the life- style and needs of our clients. Topics ◆ Joint Business Operations of SMBC and SMBC Nikko Securities SMBC Nikko Securities became a wholly-owned subsidiary of SMBC on October 1, 2009, the milestone event which has further enhanced our Group to be able to offer our clients more competitive products and services. Since October 2009, SMBC has been working with SMBC Nikko Securities to offer investment trust products, organize seminars, and provide financial instruments interme- diary services for our individual clients. In April 2010, SMBC began financial instruments inter- mediary services for individuals as an agent of SMBC Nikko Securities, in addition to SMBC Friend Securities. In June 2010, SMBC expanded the services’ portfolio to include structured bonds, and started to offer a single premium whole life insurance with variable benefit, jointly developed for the first time with SMBC Nikko Securities for over-the-counter sales. In October 2010, SMBC Nikko Securities also became SMBC’s banking agent. Further, in January 2011, the opera- tions of SMBC Friend Securities related to the financial instru- ments intermediary and other services were integrated into those of SMBC Nikko Securities. We continue to proactively develop both our banking and securities businesses. A seminar jointly held with SMBC Nikko Securities An SMBC ATM installed at SMBC Nikko Securities’ Sendai Branch SMFG 2011 9 ■ Corporate Banking Improving Products and Services for Mid-sized Companies and SMEs •Initiatives to facilitate financing SMBC believes that facilitating the efficient supply of funds to its clients is one of its main social responsibilities as a financial institution. We are making our best efforts, under increasingly difficult global financial conditions, to proactively facilitate financ- ing appropriate to the needs of our mid-sized and SME cor- porate clients. SMBC established its Middle Market Facilitating Financing Department in December 2009 under the Planning Department of the Corporate Banking Unit. We will continue to implement initiatives to identify the con- stantly changing needs and issues of our corporate clients, and offer customized products and services in order to support their business development. •Environmentally friendly products and services In order to respond to society’s greater demand for the envi- ronmental commitments of our clients including not only major companies but also mid-sized companies and SMEs, SMBC has been augmenting its loan products with environmental incentives, creating an environmental business information sec- tion under the bank’s homepage, and offering seminars. The cumulative total of such loans provided was approximately ¥350 billion as of March 31, 2011. Furthermore, our environmental initiatives have been publicly recognized. We received the “2009 Nikkei Superior Products and Services Award” in January 2010, and the “Grand Prize by the Ministry of Environment” at “the 7th Eco-Products Awards” in November 2010, for our “SMBC Environmental Assessment Loan/Private Placement Bonds.” •Information services SMBC has been strengthening its internal systems for business- matching, resulting in a dramatic increase in the number of busi- ness meetings we have arranged between possible partners. In particular, in our “all-in-one matching” program, which simulta- neously matches a substantial number of our corporate clients with the purchasing departments of major corporations, we have enhanced our corporate client information database. This enables us to supply our corporate clients with more information on the purchasing needs of major corporations. We also held the SMFG Environmental Business Forum in December 2010 which formed a part of “Eco-Products 2010” in Tokyo Big Sight, for the promotion of environmental businesses. At this annual event, we arranged approximately 670 business meetings to match the increasing environmental procurement needs of major corporations with the growing needs of SMEs for new distribution channels. At this event, our Group compa- nies exhibited diverse environmental solutions, and also held panel dis- cussions and provided environmental information. Furthermore, the bank and SMBC Nikko Securities installed the “IPO Navigator” in July 2010, an online information service offered for free of charge to registered clients considering an IPO. Information nec- essary for an IPO is provided by the platform, of which the contents are supplied by nine advisory companies and two sponsor companies. During its six months of operation, more than 260 companies have registered with this program. SMBC and SMBC Nikko Securities continue to support our clients planning for an IPO. Enhancing Services for Globalizing Corporations An increasing number of our corporate clients are expanding their businesses overseas, and are faced with the growing need to address such issues as differences in business practices; cultures; legal, accounting, and taxation systems, the interpreta- tion of these systems; as well as funding. SMBC established its Global Advisory Department (GAD) to specifically assist the development of solutions for the cross- border issues of globally expanding clients. GAD works to further strengthen our domestic and overseas support for the overseas business operations of such companies. We provide overseas business-related seminars on Brazil and global issues, not limited to China or other Asian markets, and also provide the latest overseas economic or market infor- mation, including local conditions, details of regulations, industry trends, and other relevant issues, for our clients considering to newly develop their businesses overseas; and we also provide high quality support and solutions for the needs of our clients who have already established their business operations over- seas, including business development and reorganization. We are constantly enhancing our system to support the globalization of our clients’ businesses. Strengthening Measures for Greater China As the economic integration continues in Greater China (PRC, Hong Kong and Taiwan), inter-company trading and funding have been actively increasing. A substantial number of Japanese companies have expanded business into China, and it is antici- pated that this entry and expansion by such companies into the 10 SMFG 2011 growing Chinese market will further accelerate in the foreseeable future. In order to more effectively meet the needs of such clients whose business straddles the Japanese and Chinese markets, in fiscal 2010, SMBC transferred its business responsibilities for the planning, promotion, and management of transactions between its Chinese subsidiary of Sumitomo Mitsui Banking Corporations (China) Limited and Japanese corporate clients from the International Banking Unit to the Corporate Banking Unit. The same was done for the Hong Kong and Taipei branches in fiscal 2011. The Shenzhen Branch of Sumitomo Mitsui Banking Corporation (China) Limited began its business operations on May 20, 2011. Under the Group network, including branches in Hong Kong and Guangzhou, we are strengthening our support for our clients’ businesses in southern China. In banking operations, we established a “Fund for Supporting Companies Expanding their Business Operations in China” in cooperation with Chinese companies in fiscal 2010. The fund provides for equity and other types of investments for Japanese companies expanding their businesses into China. We also support such Japanese companies in Japan and China by providing them with necessary assistance and support for the globalization of their businesses. We continue to compre- hensively provide our customized services to our clients by supporting their head offices in Japan and business operations in China. Enhanced Initiatives for the Public and Financial Sectors As our Japanese economy continuously evolves, the responsibil- ities of local government and financial institutions are becoming more sophisticated and diversified. We believe that an exten- sive international network, and accurate and timely collection of information are necessary for supporting regional industrial promotion, attracting companies, building social infrastructure, creating environmental measures, and supporting local compa- nies expanding their businesses into overseas markets. In order to respond to the needs of our clients, the Group provides diverse services by using its networks in Japan and overseas, while pursuing alliances with local government agen- cies and financial institutions. We executed an alliance agree- ment with the city of Kita-Kyushu in June 2011 for the industrial promotion of Kita-Kyushu, which strategically plans to further develop its growing industries. Since fiscal 2010, we have also established operational alliances with the Kansai Urban Banking Corporation, Mie Bank, Ltd. and four other banks to better support companies expanding their businesses into overseas markets. Our bank Group also offers diverse services for public ben- efit corporations which are faced with the need to modify their business or financial strategies due to the recent amendments to regulations governing such corporations. Our initiatives for the current fiscal year are focused on supporting local public corporations that have incurred sub- stantial damage due to the Great East Japan Earthquake for their recovery, in accordance with the recovery plan submitted by each prefecture, including Miyagi Prefecture, with which we executed a Cooperative Agreement for the Promotion of Industry in fiscal 2008. Topics ◆ IPO Seminars SMBC and SMBC Nikko Securities jointly held their first “IPO Seminar” in February 2011. The seminar was held for IPO Navigator members with speakers from SMBC Nikko Securities and the Japan Research Institute. It was extremely successful and attended by approximately 120 members mostly from eastern Japan. We also held our second seminar in Osaka in July 2011 especially for our clients in western Japan, in order to continue supporting our clients who are planning for IPO by providing them with high- quality information and content. IPO seminar ◆ Launching of the “SMBC Food and Agricultural Assessment Loan” SMBC has launched its “SMBC Food and Agricultural Assessment Loan,” a type of loan which offers favorable terms and conditions based on the assessment results of surveys and interviews on the level of contributions made by the borrower in the areas of food or agricultural improve- ments, in accordance with the assessment standards set forth by the Japan Research Institute. We approved our first such loan to Asahi Breweries, Ltd., who contributed to the designing of the loan by giving us their opinions. SMBC will continue to support initiatives for “improve- ments of eating habits” and the “development of the agricul- tural, forestry and fisheries industries” in Japan by providing the “SMBC Food and Agricultural Assessment Loan.” Assessment explanation and discussion Loan Certificate awarded to Asahi Breweries, Ltd. SMFG 2011 11 ■ Services for High Networth Individuals, Business Owners and Employees allocation and management. It strives to provide diverse asset management services and, established a joint-venture business in June 2010. Topics ◆ Joint-venture businesses within our asset man- agement services SMBC, SMBC Nikko Securities and Barclays PLC estab- lished “SMBC Barclays Wealth Division” within SMBC Nikko Securities to provide new asset management services leveraging the knowledge of Barclays Wealth, known for its leading global private banking services. The purposes of this joint-venture business are for expanding our product portfolio, improving research skills, and meeting the need for high quality asset management pro- posals for business owners and high networth individuals. We experimentally began offering the services in some of our branches in June 2010, and will roll out these services at all branches in Japan during the fiscal year ending March 31, 2012, in order to assist as many clients as possible. Life Planning Support for Employees The management environment for SMBC’s corporate clients is undergoing dramatic changes, as the life planning needs of their employees are becoming diversified. In responding to the challenges presented by such changes for our corporate clients’ personnel matters and financial strate- gies, PAD utilizes the diverse financial products and services offered by SMBC to support our corporate clients by creating employee financial benefit programs and defined-contribution pension plans. Furthermore, the SMBC products and services are offered to employees, through their employers, in an effort to achieve their financial or other life planning goals. Private Advisory Department The Private Advisory Department (PAD) of SMBC specializes in products and services which meet the diverse requirements of business owners and high networth individuals. Activities of this department cover three types of business operations as follows. One such business operation is the business and asset transfer for which we offer our services based on our extensive knowledge and experience accumulated over the years, and the additional expertise provided by alliance partners such as major tax accounting firms. The second business is the private bank- ing services which provide comprehensive financial services for managing our clients’ financial assets. The third business is the workplace banking services that support the HR strategies of our corporate clients. This particular business provides assis- tance for designing the employee savings and other employee financial benefit programs, and defined-contribution pension plans. PAD consistently provides diverse products and services for both individuals and corporate clients by working with other SMBC Group companies and alliance partners. High-net-worth individuals Customers Business owners Heads of wealthy families Sumitomo Mitsui Financial Group Sumitomo Mitsui Banking Corporation Corporate Business Office Branches Private Advisory Department Business growth needs Business succession needs Asset succession needs Financial benefit program needs Revised defined-contribution pension plan needs Support from specialized units of SMBC SMBC Nikko Securities SMBC Barclays Wealth Division SMFG companies Outside specialists (major tax accounting firms and other professionals) Barclays PLC Support for Business and Asset Transfers PAD specialists prepare customized proposals for business owners concerned about their business and asset transfers. Our customized and diverse consulting services cover various matters for both individuals and companies. We offer a variety of seminars to provide our clients with up-to-date information and advice. Private Banking PAD offers comprehensive financial advisory services for our cli- ents’ financial assets by truly understanding their financial goals and providing appropriate advice for their risk profiles. Based on discussions on their goals, it prepares proposals for their asset 12 SMFG 2011 ■ Investment Banking Topics ◆ Expansion of Securities Businesses in Overseas Markets The SMBC’s subsidiaries, SMBC Nikko Capital Markets Limited (UK) and SMBC Nikko Securities America, Inc. (US), have begun and are expanding their securities business operations in London and New York, respectively. SMBC Nikko Securities’ wholly owned subsidiaries in Hong Kong and Shanghai also commenced securities business and M&A advisory service operations in January 2011. June 30, 2011 ◆Environmental Business SMBC established its Environmental Products Department in October 2007 to promote its environmental businesses. It also developed a cross-organizational “Growing Industrial Cluster*1 Project Team” in July 2010 to promote businesses associated with four growing industrial sectors. It cross- organizationally promotes efforts aimed at expanding, identi- fying and creating mid- to long-term business opportunities for our clients by cooperating with industries, government and universities, and collecting information from the domestic and international networks. As a result of these measures, a CDM*2 project, which we supported in Singapore for the trading of emission credits, became the country’s first such large project to be registered by the United Nations, and we provided financing by utiliz- ing the Nippon Export and Investment Insurance (“NEXI”) for Vietnam’s first hydroelectric power generation business by the private sector. These initiatives contributed to our nomination for the award of “Sustainable Bank of the Year 2011 (Cross- Regional category),” organized by the Financial Times and the International Finance Corporation. *1 The four growing industrial sectors are: the “Environment,” “New Energy,” “Water” and “Natural Resources.” *2 “Clean Development Mechanism” SMFG consolidates the resources from the Investment Banking Unit of SMBC and SMBC Nikko Securities and other Group companies to assist its clients with their business develop- ment and enhancement of their corporate value by providing optimized solutions for the needs of its clients in areas such as fund-raising and asset management, M&A, risk-hedging, and payment and settlement. As the businesses of our corporate clients become further globalized and the number of investors increases, SMBC Nikko Securities has began its operations of M&A advisory services, underwriting bonds and brokerage services (for Japanese stocks) at its overseas offices. We plan to further globalize our operations, and respond appropriately and timely to the sophis- ticated financial needs of our clients. Collaboration with SMBC Nikko Securities As of April 1, 2011, Nikko Cordial Securities, which became a wholly owned subsidiary of SMBC on October 1, 2009, changed its corporate name to SMBC Nikko Securities Inc. As the core securities firm for the Group, it has expanded its retail and wholesale businesses by closely working with SMBC. In the league tables published by Thomson Reuters for fiscal 2010, SMFG was ranked fourth in the M&A advisory services category for publicly announced mergers involving Japanese companies with a market share of 19.2%. We placed fifth for underwriting amount for the “Japanese Corporate Bonds” category (market share of 16.6%). We continue to strengthen the cooperation between SMBC Nikko Securities and SMBC and to respond to the diverse needs of our clients for raising capital from the market, cross-border M&A transactions and securitization. Number of referrals by SMBC to SMBC Nikko Securities 1,000 ■ Investment Management ■ Investment banking businesses 800 600 400 200 0 2009 Oct.-Dec. 2010 Jan.-Mar. 2010 Apr.-Jun. 2010 Jul.-Sept. 2010 Oct.-Dec. 2011 Jan.-Mar. Underwriting amount for “Japanese Corporate Bonds” Market share* SMBC Nikko Securities SMBC Nikko Securities 16.6% 6.2% 1st FY2009 FY2010 Fiscal 2013 (Target) *Source: Thomson Reuters Underwriting amount for “Japanese Corporate Bonds” Information contained in this document for the period prior to September 2009 is based on the information provided by the former Nikko Cordial Securities Inc. SMFG 2011 13 ■ International Banking SMFG offers value-added services to its clients (corporations, financial institutions, governmental organizations and public enti- ties) operating globally by creating tailor-made solutions which meet diverse local needs, mainly through SMBC’s International Banking Unit. SMBC has three regional headquarters: in Europe, the United States and the Asia-Pacific region; and subsidiaries in such emerging markets as China, Russia, Brazil and Malaysia. Through this network, it has established a system which quickly and flexibly responds to the diverse needs of each region. It strives to become a global commercial bank which can exten- sively demonstrate its strengths for the diverse business oppor- tunities in the international market. Expansion of Overseas Network SMBC is working to expand its overseas network of branches to improve their services for the Japanese companies and to enhance their presence in emerging markets. SMBC (China) opened two new branches and two new sub-branches in the fiscal year 2010: Shenyang branch and Shanghai (Pixi) Sub-branch in June and July 2010, respectively, and Changshu Sub-branch and Shenzhen branch in January and May 2011, respectively. The SMBC Group will use its net- work in China, which consists of branches and offices in 15 locations, to enhance the quality of its financial services. management subsidiary of Kotak Mahindra Bank* in India, for the establishment of infrastructure funds in India. SMBC continues to develop its banking networks and expand Asian businesses in diversified ways by establishing alliances with major local financial institutions in Asia. * Kotak Mahindra Bank, with which we have established a capital and operating alliance, is the core bank of the Kotak Mahindra Group. Core IT System Upgrades SMBC is pursuing its overseas business development and the advancement of information processing and management sys- tems in order to further support the global development of our clients’ businesses. SMBC has upgraded the Asian accounting system as part of its plan to promote the strengthening of its overseas administrative system. Furthermore, it also works to further advance client information and business management systems. Strengthening of Risk Management SMBC is continuously enhancing its credit monitoring system as part of its plan to reinforce its credit cost control system, and it has also established specialized credit management departments in Europe and the United States, in addition to the International Credit Management and regional Credit Departments. Having established the Risk Management Department Groups in Europe and the United States, it is building a com- prehensive risk management system especially made for the local markets. Strengthening of Compliance System As the global trend towards strengthening financial regulations continue, and based on the understanding that it is essential to further strengthen the compliance system as our business grows, we are further focusing on enhancing the management system by improving the collection and analysis of information related to regulatory changes, and providing such management resources as human resources. Capital Strategies and Business Alliances with Major Asian Financial Institutions The alliance strategies in Asian countries are specifically planned In responding to the strengthening of regulations related to economic sanctions in each country, we continue to pursue more sophisticated and efficient means to prevent money- to take the advantage of the special attributes of each country laundering and financing for terrorist activities. and region. We plan to enhance our solutions such as expand- ing our Asian currencies services for each region. In December 2010, the bank executed a Memorandum of Understanding on Mutual Business Cooperation with RHB Bank Development of Professional Human Resources Required for Overseas Business Growth We are further improving our training and educational programs Berhad, Malaysia’s fourth-largest bank by market capitalization in order to respond appropriately and promptly to the increas- (as of the end of March 2011), a strategic partner for around the ingly diverse and highly sophisticated needs of our clients. To last 30 years. The bank aims to further strengthen this alliance gain international financial experience, we place our promising relationship. employees in our overseas offices or at the overseas special- Additionally, in March 2011, the bank executed the ized financial institutions outside of the Group. As SMBC’s first Cooperative Agreement with Kotak Mahindra (UK) Ltd., an asset attempt, it invited employees, including overseas national staff, 14 SMFG 2011 to attend intensive educational training in Tokyo. Furthermore, We continue to improve the functions of i-Deal, a system we continue to focus on the development of human resources in which allows our clients to execute their foreign exchange Asia, where our business continues to develop tremendously, by transactions on the Internet. The Treasury Unit continues to fully providing our national staff with seminars and e-learning programs support our clients by meeting their market transactional needs developed by the Asia Pacific Training Department, in order for and offering the highest level of services in the industry. them to be able to offer the best solutions for our clients. Topics ◆Overseas Environmental Business Opportunities SMBC is enhancing its initiatives for global environmental businesses. It has provided co-financing as the lead bank for the commercial solar power generation business project which is scheduled to start in the fiscal year 2014 in Spain. This financing utilized the insurance system of Nippon Export and Investment Insurance (“NEXI”), and was its first project to support Japanese companies going overseas for the purpose of engaging in power generation businesses utilizing renewable energies. SMBC continues to strengthen its initiatives for renew- able energy businesses, and to proactively promote the development of overseas environmental businesses. ■ Treasury Markets SMFG strives to offer increasingly high valued services to meet more sophisticated and diverse needs of its clients for trans- actions in the money, foreign exchange, bond and derivatives markets through the Treasury Unit of SMBC. In order to maintain and further enhance profitability while managing risks appro- priately, the Treasury Unit focuses on the following three goals of: (a) increasing volumes generated from clients’ transactions; (b) strengthening its Asset-Liability Management (ALM) system and trading skills; and (c) ensuring portfolio management of its assets and liabilities. More Solutions and Services for Clients’ Market Transactions SMBC offers solutions appropriate for the market transactional needs of its clients by working with branches to present to its corporate clients with the proposals for such as hedging trans- actions, reflecting the shifting trends in the financial markets. ALM and Trading Operations The Treasury Unit pursues to maximize its earnings through the ALM and trading operations, while controlling the market and liquidity risks, by searching for trends in the various financial markets. We strive to perform appropriate ALM and trading opera- tions by responding to the changes in the financial market to generate consistent earnings. Customers Corporate Business Offices, Branches Treasury Unit Planning Dept. Treasury Marketing Dept. Enhance customer convenience by improving our services Planning and research Transactions with customers Customer order flow Trading Dept. Efficient operations based on order-initiated trades and ALM hedging Foreign exchange transactions Derivative transactions Bond transactions CD, CP transactions ALM operations Deposits Loans Bonds Alternative investments Treasury Dept. International Treasury Dept. Precise ALM operations and liquidity management Trading ALM (Asset Liability Management) Fund and bond transactions Interbank Market Topics ◆ Issuance of U.S. Dollar-denominated Straight Bonds in the Global Markets For the environmental changes in the foreseeable future, we are taking measures to diversify the medium- to long-term fund procurement channels. In January 2011, we again issued the U.S. Dollar-denominated straight bonds in the United States and other global markets, following the issu- ance in 2010. ◆ Expanded Offerings of Currencies of Asia and Other Emerging Markets In order to meet our clients’ market transaction needs, we are increasing our line-up of foreign currencies, mainly Asian and also other emerging-market currencies. We are also com- mitted to updating our clients with the information related to the foreign exchange transactions by offering seminars con- ducted by economists specialized in Asian financial markets. SMFG 2011 15 Group Companies (as of March 31, 2011) 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 • To provide optimum added value to our customers and together with them achieve growth • To create sustainable shareholder value through business growth • To provide a challenging and professionally reward- ing work environment for our dedicated employees 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 Act) and of non-bank subsidiaries, as well as the performance of ancillary functions Establishment: December 2, 2002 Head Office: 1-2, Marunouchi 1-chome, Chiyoda-ku, Tokyo, Japan Chairman of the Board: Masayuki Oku President: Koichi Miyata (Concurrent Director at Sumitomo Mitsui Banking Corporation) (Appointed on April 1, 2011) Capital: ¥2,337.8 billion (as of March 31, 2011) Stock Exchange Listings: Tokyo Stock Exchange (First Section) Osaka Securities Exchange (First Section) Nagoya Stock Exchange (First Section) Note: American Depositary Receipts (ADRs) are listed on the New York Stock Exchange. SUMITOMO MITSUI Banking Corporation SUMITOMO MITSUI Banking Corporation www.smbc.co.jp/global/index.html 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 exper- tise of strategic Group companies 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, Marunouchi 1-chome, Chiyoda-ku, Tokyo, Japan President and CEO: Takeshi Kunibe (Concurrent Director at Sumitomo Mitsui Financial Group) Number of Employees: 22,524 Number of branches and other business locations: Credit Ratings (as of June 30, 2011) 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– In Japan: 1,547* Branches: 493 (Including 38 specialized deposit account branches) 164 Sub-branches: Banking agencies: 2 Offices handling non-banking business: 23 865 Automated service centers: 33 Overseas: 15 Branches: 7 Sub-branches: 11 Representative offices: Financial Information (Consolidated basis, years ended March 31) 2011 Billions of yen 2009 2010 2008 For the Year: Ordinary income ..... Ordinary profit ....... Net income (loss) .... At Year-End: Net assets............... ¥6,983.1 Total assets ............ 132,715.6 ¥2,711.3 751.2 450.8 ¥2,579.9 557.7 332.4 ¥2,989.6 59.2 (317.3) ¥3,411.0 734.9 351.8 ¥6,894.5 120,041.3 ¥4,518.6 115,849.3 ¥5,080.7 108,637.7 * The number of domestic branches excludes ATMs located at the business sites of companies and at retail convenience stores. SMFG CARD & CREDIT, INC. SMFG Card & Credit, Inc. (“FGCC”) was estab- lished in October 2008 as an intermediate holding company of SMFG to hold shares of Sumitomo Mitsui Card Co., Ltd., and Cedyna Financial Corporation. FGCC is the core company respon- sible for implementing SMFG’s credit card strat- egy and establishing uniform business policies. FGCC also creates a framework for promoting a solid partnership between Sumitomo Mitsui Card and Cedyna Financial Corporation, seeks to real- ize economies of scale for the Group as a whole, and maximizes top-line synergy by leveraging each party’s strengths. 16 SMFG 2011 Company Name: SMFG Card & Credit, Inc. Business Profile: Management of subsidiaries and affiliates Establishment: October 1, 2008 Head Office: 1-2, Marunouchi 1-chome, Chiyoda-ku, Tokyo, Japan President & CEO: Ikuhiko Morikawa (Appointed on April 1, 2011) Number of Employees: 32 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 excellent 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 affluent consumer lifestyles and make further dramatic advances as a leading brand in its industry sector. www.smbc-card.com (Japanese only) Company Name: Sumitomo Mitsui Card Credit Ratings (as of June 30, 2011) 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: Hideo Shimada Number of Employees: 2,300 (Appointed on June 29, 2011) JCR Long-term Short-term J–1+ A+ Financial Information (Years ended March 31) 2011 Billions of yen 2009 2010 2008 For the Year: Revenue from credit card operations ........ ¥6,896.3 185.2 Operating revenue ...... Operating profit .......... 32.6 At Year-End: Number of cardholders (in thousands) ........... 20,770 ¥6,209.0 183.5 24.3 ¥5,858.6 180.1 22.2 ¥5,375.2 168.3 16.8 20,504 18,655 16,406 www.cedyna.co.jp/english/ Cedyna Financial Corporation was formed in April 2009 as a result of the merger of OMC Card, Inc., Central Finance Co., Ltd. and QUOQ Inc., consolidating their client bases, marketing capabilities and expert knowledge. As a member of the SMFG Group, it strives to become “the number one credit card busi- ness entity in Japan” by closely working with Sumitomo Mitsui Card. Concurrently, as a leading consumer finance company, it also provides the highest level of service for diverse consumer finan- cial needs including credit cards, consumer credit, and solution marketing. 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: 3,096 Credit Ratings (as of June 30, 2011) JCR Long-term Short-term J–1 A Financial Information (Years ended March 31) 2011 2010 Billions of yen 2009 OMC* CF* QQ* For the Year: Operating revenue ...... Operating profit .......... At Year-End: Number of cardholders (in thousands) ........... ¥203.2 0.8 ¥223.9 ¥137.7 ¥80.6 ¥44.8 (5.2) (40.8) (1.4) 6.9 22,513 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 formed in October 2007 as a result of the merger of SMBC Leasing Company, Limited and Sumisho Lease Co., Ltd. SMFL strives to become one of the top leasing companies in Japan in terms of both quantity and quality by consolidating and leveraging the client portfolios and expert knowledge of SMBC Leasing Company based on the financial solution formulation capabilities of the SMFG Group, and those of Sumisho Lease Company based on its industrial association with the Sumitomo Corporation Group. SMFL meets the diversifying needs of our clients by providing high value-added ser- vices that go beyond the conventional level of leasing services, based on its decades of combined experiences of the different back- grounds and characteristics of the two com- panies. SMFL strives to contribute to society as a leading leasing company through quality leasing operations. 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: Yoshinori Kawamura (Appointed on June 29, 2011) Number of Employees: 1,485 Credit Ratings (as of June 30, 2011) R&I JCR Long-term Short-term a–1 J–1+ A+ AA– Financial Information (Years ended March 31) 2011 Billions of yen 2009 2010 2008 For the Year: Leasing transaction volume .................... Operating revenue .... Operating profit ........ ¥800.8 ¥733.6 ¥895.8 ¥1,054.1 812.8 50.2 894.7 43.8 947.6 36.4 708.4 36.2 SMFG 2011 17 The Japan Research Institute, Limited (JRI), an intelligence engineering company, provides high value-added information system, con- sultation and think-tank services. In addition to providing financial consultation services on management reform, IT, the planning and development of strategic information systems and outsourcing, it also conducts diverse activities including domestic and international economic research and analysis, policy rec- ommendations and business incubation. 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: 2,101 www.jri.co.jp/english/ Financial Information (Years ended March 31) For the Year: Operating revenue .... Operating profit ........ 2011 ¥84.8 1.5 Billions of yen 2009 2010 ¥81.7 0.9 ¥88.0 1.0 2008 ¥88.1 3.8 www.smbc-friend.co.jp (Japanese only) 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: 2,034 Financial Information (Years ended March 31) For the Year: Operating revenue ... Operating profit ...... 2011 ¥53.2 10.2 Billions of yen 2009 2010 ¥67.4 22.7 ¥43.2 2.3 2008 ¥60.5 19.0 www.smbcnikko.co.jp/en SMBC Nikko Securities strives to become the leading securities and investment banking company in Japan. Company Name: SMBC Nikko Securities Inc. (name changed on April 1, 2011) Business Profile: Securities services Establishment: June 15, 2009 Head Office: 3-1, Marunouchi 3-chome, Chiyoda-ku, Tokyo President & CEO: Eiji Watanabe Number of Employees: 6,975 Credit Ratings (as of June 30, 2011) Moody’s Standard & Poor’s R&I JCR Long-term Short-term P–1 A–1 a–1 — Aa3 A+ A+ AA– Financial Information (Years ended March 31) 2011 For the Year: Operating revenue ......... ¥218.6 Operating income .......... 38.5 Billions of yen 2010 *1 *2 2009 *3 ¥85.6 ¥104.9 ¥164.1 20.9 23.5 19.6 *1 Formerly Nikko Cordial Securities (1H) *2 Nikko Cordial Securities, June 2009 (expenses related to preparatory costs prior to the start of operations were posted during the period from June to September) *3 Formerly Nikko Cordial Securities SMBC Friend Securities Co., Ltd. is a secu- rities company with one of the best financial foundations and efficient operations in the industry, and provides a full range of securi- ties services focusing mainly on retail clients. SMBC Friend Securities provides highly effi- cient nationwide network operations offering services closely tailored to the needs of its clients and the communities while operating a new business model of online financial con- sulting services. SMBC Friend Securities will continue to develop consistently toward its goal of becom- ing “one of the leading Japanese securities companies in the retail securities market,” offering high-quality products and services accommodating the needs of its clients and building trust for its clients. SMBC Nikko Securities Inc. (formerly Nikko Cordial Securities Inc.), which was established in July 1918, has developed solid relation- ships of trust with its corporate clients over the last nine decades. It became a member of the SMFG Group in October 2009, bring- ing its accumulated knowledge and sub- stantial client base to closely work with and leverage the extensive service network and business relations of SMBC. In April 2011, its corporate name was changed to SMBC Nikko Securities from Nikko Cordial Securities in order to define its status as the principal securities company of the Group. As such, SMBC Nikko Securities provides comprehen- sive and highly sophisticated financial services by consistently working closely with SMBC in order to pursue comprehensive securities and investment banking businesses. 18 SMFG 2011 Financial Highlights Sumitomo Mitsui Financial Group ◆ Consolidated Year ended March 31 For the Year: 2011 2010 Total income ................................................................ Total expenses ............................................................. Net income (loss) ......................................................... Comprehensive income ............................................... ¥ 3,862,660 3,035,346 475,895 413,375 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 .................................................. ¥ 7,132,073 137,803,098 1,646,369 1,058,945 370,899 61,555 Selected Ratios: Capital ratio .................................................................. Return on Equity .......................................................... Price Earnings Ratio ..................................................... 16.63% 9.76% 7.68x Per Share (Yen): Net assets .................................................................... Net income (loss) ......................................................... Net income — diluted ................................................. ¥3,533.47 336.85 336.78 ¥ 3,184,688 2,626,590 271,559 — ¥ 7,000,805 123,159,513 1,529,484 1,068,329 586,414 57,888 15.02% 7.63% 12.44x ¥3,391.75 248.40 244.18 Millions of yen 2009 ¥ 3,556,536 3,527,040 (373,456) — ¥ 4,611,764 119,637,224 1,586,317 1,077,852 (33,176) 48,079 11.47% —% —x ¥2,790.27 (497.39) — 2008 2007 ¥ 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 ¥ 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 ¥424,546.01 59,298.24 56,657.41 ¥469,228.59 57,085.83 51,494.17 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 24. 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. The consolidated capital ratio is 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. 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 .............................................................................................................................................................. Net income ............................................................................................................................................................. Net income — diluted ............................................................................................................................................. 2008 ¥4,245.46 592.98 566.57 2007 ¥4,692.29 570.86 514.94 Yen SMFG 2011 19 ◆ Nonconsolidated Year ended March 31 For the Year: 2011 2010 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 ¥ 222,217 206,865 24,467 191,539 ¥4,842,914 6,237,655 77.64% 2,337,895 ¥ 133,379 118,818 16,641 66,176 ¥4,805,574 6,152,774 78.10% 2,337,895 Millions of yen 2009 ¥ 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 .................................................... 1,414,055,625 192 Number of employees .................................................. 70,001 1,414,055,625 183 103,401 789,080,477 167 Selected Ratios: Return on Equity .......................................................... Price Earnings Ratio ..................................................... Dividend payout ratio ................................................... 4.02% 19.68x 76.09% 1.59% 57.41x 213.41% 3.52% 28.79x 75.96% 2008 2007 ¥ 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% Per Share (Yen): Net assets .................................................................... Dividends: 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) .......................... Net income .................................................................. Net income — diluted ................................................. ¥3,282.75 ¥3,256.32 ¥3,389.38 ¥339,454.71 ¥342,382.75 100 / / / / / / / / / / / / 88,500 131.42 131.41 100 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 Notes: 1. All SMFG employees are on secondment assignment from SMBC, etc. 2. 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: Yen 2008 ¥3,394.55 2007 ¥3,423.83 Common stock .................................................................................................................................................. Net income ............................................................................................................................................................. Net income — diluted ............................................................................................................................................. 120 91.34 91.34 70 463.26 419.73 20 SMFG 2011 Sumitomo Mitsui Banking Corporation ◆ Consolidated Year ended March 31 For the Year: 2011 2010 Total income ................................................................ Total expenses ............................................................. Net income (loss) ......................................................... Comprehensive income ............................................... ¥ 2,714,944 1,972,065 450,832 363,689 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 .................................................. ¥ 6,983,132 132,715,674 1,529,587 943,077 305,968 48,219 Selected Ratios: Capital ratio .................................................................. Return on Equity .......................................................... 19.16% 8.42% Per Share (Yen): Net assets .................................................................... Net income (loss) ......................................................... Net income — diluted ................................................. ¥50,344.52 4,184.89 4,184.07 ¥ 2,597,675 2,039,296 332,497 — ¥ 6,894,564 120,041,369 1,498,271 1,007,160 523,444 47,837 16.68% 8.64% ¥49,036.12 4,240.20 4,236.01 Millions of yen 2009 ¥ 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) — 2008 2007 ¥ 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 ¥ 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 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. The consolidated capital ratio is 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. SMFG 2011 21 ◆ Nonconsolidated Year ended March 31 For the Year: Total income ................................................................ Total expenses ............................................................. Net income (loss) ......................................................... (Appendix) Gross banking profit (A) ........................................... Banking profit .......................................................... Banking profit (before provision for general reserve for possible loan losses) ........................... Expenses (excluding nonrecurring losses) (B) ......... At Year-End: Total net assets ............................................................ Total assets .................................................................. Deposits ....................................................................... Loans and bills discounted .......................................... Securities ..................................................................... Risk-monitored loans ................................................... Problem assets based on the Financial Reconstruction Law .................................... Reserve for possible loan losses ................................. Net unrealized gains (losses) on other securities ......... Trust assets and liabilities ............................................ Loans and bills discounted ...................................... Securities ................................................................. Capital stock ................................................................ Number of shares issued (in thousands) Preferred stock .................................................... Common stock .................................................... Number of employees .................................................. Selected Ratios: Capital ratio .................................................................. Return on Equity .......................................................... Dividend payout ratio ................................................... Overhead ratio (B) / (A) ................................................. Per Share (Yen): Net assets .................................................................... Dividends: Common stock ........................................................ Preferred stock (1st series Type 6) .......................... Net income (loss) ......................................................... Net income — diluted ................................................. 2011 2010 Millions of yen 2009 2008 2007 ¥ 2,110,588 1,521,748 421,180 ¥ 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 1,531,759 844,897 832,562 699,197 ¥ 5,559,293 115,484,907 82,443,286 55,237,613 39,853,432 1,090,605 1,126,269 711,522 305,621 1,576,094 237,383 444,664 1,770,996 70 106,248 22,524 21.45% 7.87% 35.53% 45.6% 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% ¥50,317.86 ¥48,799.31 ¥41,404.62 ¥58,204.22 ¥67,124.90 1,388 88,500 3,905.80 — 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 Notes: 1. Please refer to page 169 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 29. 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. The nonconsolidated capital ratio is 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. 5. “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. 22 SMFG 2011 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, 2011. 1. Operating Results Operating results for fiscal 2010 include the results of 327 consolidated subsidiaries and 47 subsidiaries and affiliates accounted for by the equity method. In fiscal 2010, net interest income decreased due mainly to deterioration in interest margins on deposits and loans resulting from lower interest rates in Japan. However, SMBC increased gains on bonds by quickly responding to fluctua- tions in market interest rates, and SMFG’s net fees and commissions increased mainly because of an increase in the number of consolidated subsidiaries. As a result, gross profit increased by ¥268.0 billion year on year to ¥2,504.7 billion. After adjusting for general and administrative expenses, credit cost, net losses on stocks, equity in losses of affiliates and other items, ordinary profit increased by ¥266.6 billion year on year to ¥825.4 billion, due mainly to a decrease in SMBC’s credit cost as a result of the tailored efforts to assist certain debtors to improve their businesses and financial conditions. After adjusting ordinary profit for extraordinary gains and losses, income taxes, and other items, net income increased by ¥204.3 billion year on year to ¥475.8 billion. 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 ................................... 2011 (A) 2010 (B) 327 47 307 58 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 losses on stocks ..................................................................................................... Equity in 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 ..................................................................................................................... Income before minority interests ................................................................................... Minority interests in net income ................................................................................... Net income .................................................................................................................... Net total credit cost (A) + (B) ......................................................................................... [Reference] Consolidated net business profit (Billions of yen) ......................................................... 2011 (A) ¥2,504,730 1,317,651 2,335 766,230 237,093 181,419 (1,355,322) (220,162) (156,571) (63,574) 14,919 (14,935) (91,949) (13,319) 1,452 825,428 1,884 (5,411) 2,813 827,313 (97,446) (143,325) 586,542 (110,646) ¥ 475,895 ¥ (217,348) Millions of yen 2010 (B) ¥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) 379,227 (107,668) ¥ 271,559 ¥ (472,968) Increase (decrease) (A) – (B) 20 (11) Increase (decrease) (A) – (B) ¥268,096 (63,261) 557 157,614 43,006 130,181 (194,020) 253,775 20,101 120,683 32,863 80,128 (81,871) 8,223 12,455 266,659 2,555 7,445 1,845 269,216 6,664 (68,566) 207,315 (2,978) ¥204,336 ¥255,620 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 net business 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 2011 23 ¥ 1,002.0 ¥ 832.3 ¥ 169.7 Deposits (excluding negotiable certificates of deposit) at the end of the fiscal year under review rose by ¥3,350.3 bil- lion in comparison with March 31, 2010 to ¥81,998.9 billion, and negotiable certificates of deposit increased by ¥1,370.7 billion to ¥8,366.3 billion. Meanwhile, loans and bills discounted decreased by ¥1,352.6 billion year on year to ¥61,348.3 billion, and the balance of securities increased by ¥11,328.1 billion to ¥39,952.1 billion. Net assets amounted to ¥7,132.0 billion, and, of this total, stockholders’ equity was ¥4,921.4 billion, due mainly to recording of net income. Assets, Liabilities and Net Assets March 31 Assets ............................................................................................................................ ¥137,803,098 39,952,123 61,348,355 130,671,024 81,998,940 8,366,323 7,132,073 Securities ................................................................................................................... Loans and bills discounted ........................................................................................ Liabilities ........................................................................................................................ Deposits..................................................................................................................... Negotiable certificates of deposit .............................................................................. Net assets ..................................................................................................................... 2011 (A) Millions of yen 2010 (B) ¥123,159,513 28,623,968 62,701,033 116,158,708 78,648,595 6,995,619 7,000,805 Increase (decrease) (A) – (B) ¥14,643,585 11,328,155 (1,352,678) 14,512,316 3,350,345 1,370,704 131,268 2. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2011 amounted to ¥430.7 billion, a decrease of ¥214.2 billion from the previous fiscal year-end, reflecting a decrease 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, amounted to ¥370.9 billion, a decrease of ¥215.5 billion from the previous fiscal year-end. Unrealized Gains (Losses) on Securities 2011 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) ¥ 59,857 370,899 311,956 76,770 (17,827) 42 430,799 311,956 136,639 (17,796) (A) – (B) ¥ 1,247 (215,515) (99,028) (46,888) (69,598) (20) (214,288) (99,028) (45,730) (69,529) Unrealized gains ¥ 61,389 720,864 487,773 108,640 124,449 42 782,295 487,773 170,021 124,500 Unrealized losses ¥ 1,531 349,965 175,817 31,870 142,277 — 351,496 175,817 33,382 142,297 Net unrealized gains (losses) (B) ¥ 58,610 586,414 410,984 123,658 51,771 62 645,087 410,984 182,369 51,733 2010 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 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. Net unrealized gains (losses) on other securities, as of March 31, 2011 and 2010, included gains of ¥1,153 million and ¥105 million, respectively, which were recognized in the statements of income by applying fair value hedge accounting. As a result, the amounts recorded in net assets, as of March 31, 2011 and 2010, were reduced by ¥1,153 million and ¥105 million, respectively. 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” (Accounting Standards Board of Japan (“ASBJ”) Practical Issues Task Force No. 25). 24 SMFG 2011 3. Consolidated Capital Ratio SMFG’s consolidated capital ratio as of March 31, 2011 was 16.63%, 1.61 percentage points higher than at March 31, 2010. Total capital, which is the numerator in the capital ratio calculation equation, rose by ¥304.6 billion year on year to ¥8,432.8 billion. This was due mainly to recording of net income. Risk-adjusted assets, the denominator in the equation, decreased by ¥3,390.7 billion year on year to ¥50,693.6 billion due in part to a reduction in corporate exposures. 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 ........................................................................................................... 2011 (A) ¥ 6,323,995 2,536,958 (428,082) 8,432,871 50,693,696 Millions of yen 2010 (B) ¥ 6,032,280 2,563,853 (467,906) 8,128,228 54,084,471 Increase (decrease) (A) – (B) ¥ 291,715 (26,895) 39,824 304,643 (3,390,775) 16.63% 12.47% 15.02% 11.15% 1.61% 1.32% 4. Dividend Policy In view of the public nature of its business, SMFG has set a fundamental policy of increasing profit distribution stably and continuously 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 funda- mental 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 2010 business perfor- mance, SMFG has decided to pay a term-end dividend of ¥100 per share of common stock for the fiscal year. SMFG will employ its retained earnings to increase its enterprise value by aiming for top quality in strategic busi- ness areas, and establishing a solid financial base and cor- porate infrastructure enough to address the new financial regulations and competitive environment. 5. Deferred Tax Assets Net deferred tax assets decreased by ¥77.8 billion from the end of the previous fiscal year to ¥624.2 billion. 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 2011 (A) ¥624,219 2010 (B) ¥702,065 Increase (decrease) (A) – (B) ¥(77,846) 9.9% 11.6% (1.7)% SMFG 2011 25 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, 2011. 1. Operating Results Gross banking profit in fiscal 2010 increased by ¥76.4 billion from the previous fiscal year to ¥1,531.7 billion, and expenses (excluding nonrecurring losses) rose by ¥13.4 bil- lion to ¥699.1 billion. As a result, banking profit (before pro- vision for general reserve for possible loan losses) increased by ¥63.0 billion to ¥832.5 billion. Ordinary profit — banking profit (before provision for general reserve for possible loan losses) adjusted for nonre- curring items such as credit cost and net losses on stocks — increased by ¥132.9 billion to ¥595.7 billion. After adjustment of ordinary profit for extraordinary gains and losses and income taxes, SMBC posted net income of ¥421.1 billion, a year-on-year increase of ¥103.1 billion. 2. Income Analysis Gross Banking Profit Gross banking profit increased by ¥76.4 billion year on year to ¥1,531.7 billion. This was mainly due to increased gains on bonds by quickly responding to fluctuations in market interest rates, and higher total fees for loan-related services at the International Banking Unit. Expenses Expenses (excluding nonrecurring losses) increased by ¥13.4 billion to ¥699.1 billion. This increase was due mainly to costs associated with a bolstering of personnel in stra- tegic business domains and investments made in previous fiscal years in branches and computer systems, which out- weighed the benefits of ongoing cost-cutting measures in publicity and advertising expenses and building and mainte- nance expenses. Banking Profit Banking profit (before provision for general reserve for pos- sible loan losses) increased by ¥63.0 billion from the previ- ous fiscal year to ¥832.5 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 ................................................................................................................ 2011 (A) ¥1,531,759 [1,114,329] [417,429] 967,825 2,299 302,667 151,070 107,897 [1,384,638] (699,197) (249,842) (411,471) (37,883) 832,562 [685,441] 12,335 844,897 Banking Profit by Business Unit Millions of yen 2010 (B) ¥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 Increase (decrease) (A) – (B) ¥ 76,484 [(2,895)] [79,379] (78,557) 563 15,953 35,714 102,812 [(33,367)] (13,445) (4,114) (8,206) (1,124) 63,040 [(46,811)] 3,268 66,308 Year ended March 31, 2011 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 Head Office Account Total ¥97.5 3.6 ¥222.2 (24.1) ¥165.3 (3.0) ¥128.6 25.1 ¥312.8 56.1 ¥(93.8) 5.4 ¥832.6 63.1 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. “Head Office Account” consists of (1) financing costs on preferred securities and subordinated debt, (2) profit earned on investing the Bank’s own capital, and (3) adjustment of inter-unit transactions, etc. 26 SMFG 2011 Nonrecurring Losses (Credit Cost, etc.) Nonrecurring losses amounted to ¥249.1 billion, an improve- ment of ¥66.6 billion from the previous fiscal year. This was due mainly to a ¥156.1 billion drop in credit cost to ¥107.6 bil- lion, as a result of the tailored efforts to assist certain debtors to improve their businesses and financial conditions, which out- weighed the impact of a ¥91.1 billion worsening in net losses on stocks to ¥87.2 billion, due to increased write-offs. Net total credit cost — the sum of credit cost of ¥107.6 bil- lion recorded under “Nonrecurring losses,” provision for gen- eral reserve for possible loan losses, and gains on recoveries of written-off claims — amounted to ¥94.2 billion, a year-on-year decrease of ¥160.3 billion. Ordinary Profit As a result of the foregoing, ordinary profit totaled ¥595.7 bil- lion, ¥132.9 billion higher than in the previous fiscal year. Extraordinary Gains (Losses) Extraordinary losses amounted to ¥6.8 billion, a decrease of ¥1.1 billion from the previous year. Net Income Current income taxes amounted to ¥42.3 billion, and deferred income taxes were ¥125.2 billion. As a result, net income increased by ¥103.1 billion year on year to ¥421.1 billion. Ordinary Profit and Net Income 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)............................................................. Income taxes: Current ....................................................................................................................... Deferred ..................................................................................................................... Net income .................................................................................................................... Net 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 .................................................................. 2011 (A) ¥832,562 12,335 844,897 (249,193) (107,660) (87,285) 21,671 (1,604) (107,353) (54,247) 595,704 (6,864) (2,336) (4,288) 1,055 (42,386) (125,273) ¥421,180 ¥ (94,269) 12,335 (70,775) (27,104) (9,693) (87) 1,055 Millions of yen 2010 (B) ¥ 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 (44,997) (91,757) ¥ 317,995 ¥(254,660) 9,067 (102,663) (92,114) (69,259) 232 77 Increase (decrease) (A) – (B) ¥ 63,040 3,268 66,308 66,646 156,145 (91,142) (35,048) (718) (55,378) 1,645 132,955 1,135 (4,784) 6,237 978 2,611 (33,516) ¥103,185 ¥160,391 3,268 31,888 65,010 59,566 (319) 978 SMFG 2011 27 Net Assets Net assets at fiscal year-end amounted to ¥5,559.2 billion. Of this total, stockholders’ equity amounted to ¥5,188.2 bil- lion, consisting of ¥1,770.9 billion in capital stock, ¥2,481.2 billion in capital surplus (including ¥710.2 billion in other capital surplus), and ¥935.9 billion in retained earnings. Valuation and translation adjustments were ¥371.0 billion, comprising ¥229.8 billion in net unrealized gains on other securities, ¥121.1 billion in net deferred gains on hedges, and ¥20.0 billion in land revaluation excess. 3. Assets, Liabilities and Net Assets Assets SMBC’s assets as of March 31, 2011 increased by ¥11,948.5 billion from the previous fiscal year-end to a total of ¥115,484.9 billion. This increase was due chiefly to a ¥11,317.2 billion increase in securities due to an increase in the balance of Japanese government bonds held. Liabilities Liabilities as of March 31, 2011 amounted to ¥109,925.6 billion, an increase of ¥11,787.1 billion from the previous fiscal year-end. The main reason for the increase in liabilities was a ¥3,579.2 billion increase in deposits due to the rising total value of deposits held by individuals and of corporate deposits in Japan, and increases in fund procurement in the borrowed money and other markets. Assets, Liabilities and Net Assets March 31 Assets ............................................................................................................................ ¥115,484,907 39,853,432 55,237,613 109,925,614 74,036,469 8,406,816 5,559,293 Securities ................................................................................................................... Loans and bills discounted ........................................................................................ Liabilities ........................................................................................................................ Deposits..................................................................................................................... Negotiable certificates of deposit .............................................................................. Net assets ..................................................................................................................... 2011 (A) Millions of yen 2010 (B) ¥103,536,394 28,536,200 56,619,058 98,138,445 70,457,266 7,173,373 5,397,949 Increase (decrease) (A) – (B) ¥11,948,513 11,317,232 (1,381,445) 11,787,169 3,579,203 1,233,443 161,344 28 SMFG 2011 4. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2011 amounted to ¥336.6 billion, a decrease of ¥229.2 billion from the previous fiscal year-end, reflecting a decrease 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, amounted to ¥305.6 billion, a decrease of ¥215.7 billion from the previous fiscal year-end. Unrealized Gains (Losses) on Securities 2011 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) ¥ 58,930 (27,948) 305,621 275,468 71,931 (41,778) 42 336,646 261,289 130,861 (55,505) (A) – (B) ¥ 1,027 (14,477) (215,756) (95,991) (44,214) (75,550) (20) (229,226) (104,690) (43,188) (81,348) Unrealized gains ¥ 60,394 521 662,003 468,639 99,888 93,476 42 722,962 469,161 160,282 93,518 Unrealized losses ¥ 1,463 28,470 356,382 193,170 27,956 135,254 — 386,315 207,871 29,420 149,023 Net unrealized gains (losses) (B) ¥ 57,903 (13,471) 521,377 371,459 116,145 33,772 62 565,872 365,979 174,049 25,843 2010 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 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. Net unrealized gains (losses) on other securities, as of March 31, 2011 and 2010, included gains of ¥1,153 million and ¥105 million, respectively, which were recognized in the statements of income by applying fair value hedge accounting. As a result, the amounts recorded in net assets, as of March 31, 2011 and 2010, were reduced by ¥1,153 million and ¥105 million, respectively. 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 for Financial Assets” (ASBJ Practical Issues Task Force No. 25). SMFG 2011 29 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 Cards CLO CMBS RMBS, etc. Balances (after provisions and write-offs) ¥ 2.6 1.5 12.7 1.3 ¥18.1 Change from Mar. 31, 2010 ¥2.6 (1.4) (0.9) 1.2 ¥1.5 March 31, 2011 Overseas ¥2.6 1.5 — 0.1 ¥4.2 Change from Mar. 31, 2010 ¥2.6 (1.4) — (0.0) ¥1.2 Net unrealized gains/losses (after write-offs) ¥(0.1) 1.2 0.1 0.3 ¥ 1.5 Change from Mar. 31, 2010 ¥(0.1) 0.7 0.1 0.3 ¥ 1.0 (Billions of yen) March 31, 2010 Balances (after provisions and write-offs) Overseas Net unrealized gains/losses (after write-offs) ¥ — ¥— ¥— 0.5 0.0 0.0 ¥0.5 2.9 13.6 0.1 ¥16.6 2.9 — 0.1 ¥3.0 Total Notes: 1. RMBS, etc. include approximately ¥0.1 billion of sub-prime related products. 2. There is no amount of ABCP. 3. Excludes GSE and SMBC's exposure to subordinated beneficiaries owned through the securitization of SMBC's loan receivables. 4. No loss was recorded on securitized products in the fiscal year ended March 31, 2011. 2. Transactions with Monoline Insurance Companies Credit Derivatives (Credit Default Swap [“CDS”]) Transactions with Monoline Insurance Companies March 31, 2011 March 31, 2010 March 31, 2011 Net exposure Change from Mar. 31, 2010 Reserve for possible loan losses Net exposure Reserve for possible loan losses Amount of reference assets Change from Mar. 31, 2010 March 31, 2010 Amount of reference assets (Billions of yen) Exposure to CDS transactions with monoline insurance companies Notes: 1. Reference assets are rated investment grade or equivalent, and do not include sub-prime related assets. ¥(45.6) ¥48.5 ¥0.8 ¥2.9 ¥13.6 2. SMFG recorded loss on such transactions of approximately ¥3.7 billion in the fiscal year ended March 31, 2011. Loans and Investments Guaranteed by Monoline Insurance Companies, etc. (Billions of yen) March 31, 2011 March 31, 2010 Exposure Change from Mar. 31, 2010 Reserve for possible loan losses Exposure Reserve for possible loan losses ¥321.3 ¥(181.8) ¥503.1 Loans and investments guaranteed or insured by monoline insurance companies Note: Underlying assets are those of project finance, etc., which are rated investment grade or equivalent, and include no sub-prime related assets. ¥(0.1) ¥0.0 ¥9.4 ¥9.5 ¥0.0 3. Leveraged Loans Europe Japan United States Asia (excluding Japan) March 31, 2011 March 31, 2010 (Billions of yen) Loans Change from Mar. 31, 2010 Undrawn commitments Change from Mar. 31, 2010 ¥196.9 183.5 77.2 65.4 ¥523.0 ¥(64.2) 7.3 (36.0) 5.8 ¥(87.1) ¥ 23.4 15.5 66.1 7.7 ¥112.7 ¥ (5.4) 3.7 (7.4) (1.7) ¥(10.8) Reserve for possible loan losses ¥ 7.5 12.7 11.0 1.0 ¥32.2 Loans Undrawn commitments ¥261.1 176.2 113.2 59.6 ¥610.1 ¥ 28.8 11.8 73.5 9.4 ¥123.5 Reserve for possible loan losses ¥ 6.2 12.7 12.2 2.3 ¥33.4 Total Notes: 1. Above figures include the amount to be sold of approximately ¥3 billion. In the fiscal year ended March 31, 2011, we sold leveraged loans of approximately ¥24 billion, and loss on the sale amounted to approximately ¥3 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. 30 SMFG 2011 4. Asset Backed Commercial Paper (ABCP) Programs as Sponsor We sponsor issuance of ABCP, whose reference assets are such as clients’ receivables, in order to fulfill clients’ financ- ing needs. Most of the reference assets are high-grade claims of corporate clients and do not include sub-prime related assets. Reference assets related to ABCP programs as sponsor Reference: In addition, we provide liquidity supports for ABCP programs which are sponsored by other banks. Total notional amount of reference assets of such programs is approximately ¥47 billion. ¥473.2 ¥(28.1) ¥194.7 Notional amount Change from Mar. 31, 2010 Overseas Change from Mar. 31, 2010 ¥56.1 Notional amount Overseas ¥501.3 ¥138.6 March 31, 2011 March 31, 2010 (Billions of yen) 5. Others We have no securities issued by structured investment vehicles. SMFG 2011 31 Risk Management Basic Approach As risks in the financial services increase in diversity and complexity, (2) Fundamental Principles and Basic Policies for Risk Management risk management—identifying, measuring, and controlling risk—has SMFG’s Groupwide basic policies for risk management stipulate the never been more important in the management of a financial holding fundamental principles for risk management that must be followed, company. and spell out risk management procedures from various perspec- SMFG has encapsulated the basic principles to be employed tives. These include managing risk on a consolidated accounting in risk management in the manual entitled Regulations on Risk basis, managing risk using quantification methods, ensuring con- Management. In the manual, we have specified the basic policies sistency with business strategies, setting up a system of checks for risk management: 1) Set forth SMFG’s Groupwide basic policies and balances, contingency planning for emergencies and serious for risk management after specifying the categories of risk to which situations, and verifying preparedness to handle all conceivable these policies apply; 2) Provide all necessary guidance to Group risk situations. In addition, there are specific operational policies companies to enable them to follow the basic risk management for implementing appropriate management of risk by all Group policies set forth by SMFG and set up their own appropriate risk companies. management systems; and 3) Monitor the implementation of risk Under SMFG’s Groupwide basic policies for risk management, management by all Group companies to ensure that their practices all Group companies periodically carry out reviews of the basic 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 catego- ries 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 systematically manage all these categories of risk across the entire Group. 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 authorized by the Board. The Management Committee, the designated board mem- bers, 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 32 SMFG 2011 Guidance for drafting of basic policies Monitoring Report SMBC SMBC Nikko Securities 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 Integrated Risk 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 associ- ated 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 operational—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 plan- ning 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 man- agement 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) Risk Capital-Based Management In order to maintain a balance between risk and return as well as ensure the soundness of the Group from an overall perspective, 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 appro- priately and effectively to each unit to keep total exposure to various risks within the scope of our resources, i.e., capital. 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 business 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. Risk capital limits are subdivided into guidelines or ceilings for each business including VaR and loss limits. Therefore, by strictly observing the VaR and loss limits, and other factors, SMFG maintains the soundness of the Group as a whole. 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. 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 2011 33 Liquidity risk is managed within the context of cash-flow plans Credit risk is the most significant risk to which SMFG is and funding gap. Other risk categories are managed with proce- exposed. Without effective credit risk management, the impact of dures closely attuned to the nature of the risk, as described in the the corresponding losses on operations can be overwhelming. following paragraphs. (2) Stress Testing In the current volatile business environment, stress testing to analyze and estimate the adverse effects of events such as an economic recession and market volatility on the business and financial condi- tions of financial institutions is increasingly essential. When estab- lishing a management plan, SMFG also conducts stress tests using The purpose of credit risk management is to keep credit risk exposure to a permissible level relative to capital, to maintain the soundness of Groupwide assets, and to ensure returns commen- surate 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 a number of stress events to analyze and estimate their impact on operating concepts, policies, and standards for credit operations, in its financial condition. accordance with the business mission and rules of conduct. SMBC is promoting the understanding of and strict adherence Implementation of Basel II Basel II is an international agreement on the minimum capital to its credit policy among all its managers and employees. By con- ducting risk-sensitive credit management, SMBC aims to enhance requirements for internationally active banks, and it has been applied shareholder value and play a key part in society by providing high- since March 31, 2007, to the internationally active banks in Japan. value-added financial services. Under the Basel II framework, there are multiple approaches to calculating the capital requirements. We have adopted the advanced internal ratings-based (IRB) approach for credit risk and 2. Credit Risk Management System At SMBC, the Credit & Investment Planning Department within the Advanced Measurement Approach (AMA) for operational risk the Risk Management Unit is responsible for the comprehensive since March 31, 2009 and March 31, 2008 respectively. management of credit risk. This department drafts and adminis- Details of our initiatives are provided below, and detailed infor- ters credit policies, the internal rating system, credit authority mation on the capital ratio is provided in the discussion on Capital guidelines, and credit application guidelines, and manages non- Ratio Information appearing in the Financial Section and Corporate performing loans (NPLs) and other aspects of credit portfolio 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. 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 investi- gates 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 classi- fied 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. 34 SMFG 2011 The Internal Audit Unit, operating independently of the business SMBC has established the Credit Risk Committee, as a con- units, audits asset quality, accuracy of gradings and self-assessment, sultative body, to round out its oversight system for undertaking and state of credit risk management, and reports the results directly flexible and efficient control of credit risk, and ensuring the overall to the Board of Directors and the Management Committee. soundness of the bank’s loan operations. ■ SMBC’s Credit Risk Management System Risk Management Unit Corporate Risk Management Dept. •Aggregates risk for comprehensive management •Plans and proposes risk quantification methods Credit & Investment Planning Dept. •Aggregates credit risk for unified management •Plans and proposes basic credit policies •Drafts, administers, and examines internal rating system Credit Portfolio Management Dept. •Undertakes active portfolio management Board of Directors Corporate Auditors Management Committee External Audit (Auditing Firm) Internal Audit Unit Internal Audit Dept. •Audits credit risk management Credit Review Dept. •Audits self-assessments, grading (obligors and facilities), and effectiveness of write-offs and reserves Corporate Services Unit Corporate Research Dept. •Industry trend research •Credit assessment of major industry players Credit Administration Dept. •Manages problem assets (plans, implements corporate rehabilitation program, sells off the revitalized company) Business Units Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit International Banking Unit Investment Banking Unit Credit Dept. Credit Dept. 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 acknowledge 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 cat- egory 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 obligor 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 quality 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. SMFG 2011 35 Obligor grades and facility grades are reviewed once a year, the Monte Carlo method to calculate our maximum loss exposure to and, whenever necessary, such as when there are changes in the the estimated amount of the maximum losses that may be incurred. credit situation. Based on these quantitative results, we allocate risk capital. There are also grading systems for small and medium-sized Risk quantification is also executed for purposes such as to enterprises (SME) loans, loans to individuals, and project finance determine the portfolio’s risk concentration, or to simulate economic and other structured finance tailored according to the risk charac- movements (stress tests), and the results are used for making teristics of these types of assets. optimal decisions across the whole range of business operations, The Credit & Investment Planning Department centrally man- including formulating business plans and providing a standard ages the internal rating systems, and properly designs, operates, against which individual credit applications are assessed. supervises, and validates the grading models. It validates the grad- ing models (including statistical validation) of main assets following the procedures manual once a year, to ensure their effectiveness and suitability. (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 facilities stored in a database to calculate the credit risk. Then, based on these parameters, we run a simulation of simultaneous default using ■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 (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 enterprise’s capability of loan repayment and its growth prospects. These quan- titative measures, when combined with qualitative analyses of indus- trial trends, the enterprise’s R&D capabilities, the competitiveness of its products or services, and its management 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 objective examination of all relevant factors. Increasing the understandability to customers of loan conditions and approval standards for specific borrowing purposes and loan categories is a part of SMBC’s ongoing review of lending 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 Borrower Category Financial Reconstruction Law Based Disclosure Category (Domestic) Normal Borrowers Normal Assets assessment process. To respond proactively and promptly to customers’ funding needs—particu- larly 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 custom- ers without delay. It also facilitates the effective management of credit risk, as well as the flexible setting of interest rates. We also provide loans to individuals who 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 rent out properties such as apartments. The 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 loan applications are subjected to a precise Bankrupt and Quasi-Bankrupt Assets credit risk assessment process utilizing a risk assessment model that factors in the projected revenue from the rental business. The process is also used to provide advice to such customers on how to revise their business plans. 36 SMFG 2011 (b) Credit Monitoring System corporate groups by setting guidelines for maximum loan amounts. At SMBC, in addition to analyzing loans at the application stage, To manage country risk, SMBC also has credit limit guidelines the Credit Monitoring System is utilized to reassess obligor grades based on each country’s creditworthiness. and review self-assessment and credit policies so that problems can be detected at an early stage, and quick and effective action (c) Researching Borrowers More Rigorously and Balancing Risk can be taken. The system includes periodic monitoring carried out and Returns each time an obligor enterprise discloses financial results, as well Against a backdrop of drastic change in the business environ- as continuous monitoring performed each time credit conditions ment, SMBC rigorously researches borrower companies’ actual change, as indicated in the diagram below. 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 borrowers’ busi- ness 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 portfolio to stabilize credit risk. (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 invest- ment, and investment in securitization products. Regular monitoring is conducted to make sure that these guidelines are being followed, thus ensuring appropriate overall management of credit risk. (b) Controlling Concentration Risk Because the concentration of credit risk in an industry or corporate group has the potential to substantially impair capital, SMBC imple- ments measures to prevent the excessive concentration of loans in an industry and to control large exposure to individual companies or ■SMBC’s Credit Monitoring System Obligor Information Processing Registration of Financial Statements/ Creation and Revision of Corporate Card Flow of Obligor Grading/Grading Outlook/Credit Policies/Action Plans/Facility Grading Assignment Nonconsoli- dated Financial Grade Consolidated Financial Grade Effective Financial Grade Not Flagged Flagging According to Self- Assessment Criteria Flagged Self-Assessment Logic Quantitative Assessment Financial Assessment Credit Status Qualitative Assessment Normal Borrowers Borrowers Requiring Caution Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers Grading Outlook Assessment Performance Trends + Qualitative Risk Factors Final Obligor Grade •Positive •Flat •Negative Determination of Credit Policies Credit Policy Segment Policy for Handling Each Individual Company Action Plan Formulation Restructuring Feasibility Basic Approach Specific Action Plan Facility Grading Assignment SMFG 2011 37 (4) Self-Assessment, Asset Write-Offs and Provisions, write-offs is generally known as provision for the reserve for possible and Disclosure of Problem Assets loan losses. (a) Self-Assessment SMBC’s write-off and provision criteria for each self- SMBC conducts rigorous self-assessment of asset quality using assessment borrower category are shown in the table below. criteria based on the Financial Inspection Manual of the Financial As part of our overall measures to strengthen risk management Services Agency and the Practical Guideline published by the throughout the Group, all consolidated subsidiaries use substantially Japanese Institute of Certified Public Accountants. Self-assessment the same standards as SMBC for write-offs and provisions. is the latter stage of the obligor grading process for determining the borrower’s ability to fulfill debt obligations, and the obligor grade criteria are consistent with the categories used in self-assessment. At the same time, self-assessment is a preparatory task for ensuring SMBC’s asset quality and calculating the appropriate level of write-offs and provisions. Each asset is assessed individually for its security and collectibility. Depending on the borrower’s cur- rent 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 bor- rower are classified into Classification I, II, III, and IV assets accord- ing to their default and impairment risk levels, taking into account such factors as collateral and guarantees. As part of our efforts to bolster risk management throughout the Group, our consolidated Potentially Bankrupt Borrowers subsidiaries carry out self-assessment in substantially the same manner. Borrower Categories, Defined Normal Borrowers Borrowers with good earnings performances and no significant financial problems Borrowers Requiring Caution Borrowers identified for close monitoring Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Borrowers perceived to have a high risk of falling into bankruptcy 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 Effectively Bankrupt/ Bankrupt Borrowers General reserve Notes Specific reserve Self-Assessment Borrower Categories Standards for Write-Offs and Provisions Normal Borrowers Borrowers Requiring Caution 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 “provi- sion 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 uncollect- ible in part or in total (individually evaluated claims) Asset Classifications, Defined Discounted Cash Flow Method 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 doubt- ful 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 recognition of a loan loss provision on a contra-asset account in the amount deemed uncol- lectible, referred to as an indirect write-off. Recognition of indirect 38 SMFG 2011 SMBC uses the discounted cash flow (DCF) method to calculate 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 evalua- tion 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 uti- lize up-to-date and correct data to realize the most accurate esti- mates 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 Act (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, 2011, please refer to page 170. 4. Risk Management of Marketable Credit Transactions 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 consid- 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 market 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 dis- ered to be exposed to both credit risk from the underlying assets as cuss the SMBC’s ALM operation. well as “market risk” and “liquidity risk” that arise from their trading as financial products. This is referred to as marketable 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 management, we also apply the methods for management of market and liquidity risks. In addition, we have established guidelines based on the char- acteristics 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 highly efficient system of mutual checks and balances. To prevent unforeseen processing errors as well as fraudu- lent 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 2011 39 departments (back office) and the administrative departments historical simulation method). This internal SMBC model is evaluated (middle office) conduct the checks. In addition, the Internal Audit periodically by an independent auditing firm to assess its Unit of SMBC periodically performs comprehensive internal audits to appropriateness and accuracy. verify that the risk management framework is functioning properly. (b) Back-Testing Results 3. Market and Liquidity Risk Management Methods The relationship between the VaR calculated with the model and (1) Market Risk Management SMBC manages market risk by setting maximum limits for VaR and maximum loss. These limits are set within the “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 managing 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 depos- its (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 2010 are shown in the table below. SMBC’s internal VaR model makes use of historical data to prepare scenarios for market fluctuations and, by conducting simulations of gains and losses, the model esti- mates the maximum losses that may occur (this is known as the the actual profit and loss data is back-tested daily. The back- testing results for SMBC’s trading accounts for fiscal 2010 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 2009, there were no such excess losses during fiscal 2010. This demonstrates that the SMBC VaR model, with a one-sided confidence interval of 99.0%, is sufficiently reliable. Glossary 1. VaR (Value at risk) The largest predicted loss that is possible given a fixed con- fidence interval. For example, VaR indicates, for a holding period of one day and a confidence interval of 99.0%, the maximum loss that may occur as a result of market fluctua- tions 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 advantage of short-term fluctuations in market values and differences in value among markets. 4. Banking A market operation for generating profit through management of interest rates, terms, and other aspects of assets (loans, bonds, etc.) and liabilities (deposits, etc.). ■VaR Results June 2010 Sept. 2010 Dec. 2010 Mar. 2011 Maximum Minimum Average SMFG (consolidated) SMBC (consolidated) SMBC (nonconsolidated) Trading Book Banking Book Trading Book Banking Book Trading Book Banking Book (Billions of yen) 8.1 7.5 7.1 6.8 9.3 5.8 7.9 38.2 39.8 45.5 48.6 50.9 29.7 40.5 6.9 7.0 6.8 6.5 8.7 5.4 7.2 37.1 39.0 44.4 47.4 49.6 28.8 39.4 1.9 2.3 2.0 1.3 3.6 1.3 2.2 33.7 36.0 40.4 43.1 45.4 25.2 35.7 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)]. 40 SMFG 2011 ■Back-Testing Results (Trading Book) SMFG (consolidated) SMBC (consolidated) SMBC (nonconsolidated) 4.0 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 Actual Profit or Loss (¥ billion) 0 1.0 2.0 3.0 4.0 VaR (¥ billion) 4.0 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 Actual Profit or Loss (¥ billion) 0 1.0 2.0 4.0 3.0 VaR (¥ billion) 4.0 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 Actual Profit or Loss (¥ billion) 0 1.0 2.0 3.0 4.0 VaR (¥ billion) (c) Stress Testing To minimize the impact of crises on the SMBC’s funding, SMBC The market occasionally undergoes extreme fluctuations that manages highly liquid supplementary funding sources, whereby exceed projections. To manage market risk, therefore, it is impor- SMBC maintains high quality liquid assets, such as U.S. treasuries tant to run simulations of unforeseen situations that may occur in and has emergency borrowing facilities. financial markets (stress testing). The bank conducts stress tests In addition, for emergency situations, there are contingency on a monthly basis assuming various scenarios, and has measures plans in place for addressing funding liquidity risk that include an in place for irregular events. action plan with measures for reducing funding gap limits and (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, 2011, the outlier ratio was around 8%, 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 cur- rency and other factors. Additionally, a risk limit is set by currency as needed to achieve more rigorous management. guidelines. ■ Decline in Economic Value Based on Outlier Framework SMBC (consolidated) SMBC (nonconsolidated) March 31, 2010 March 31, 2011 March 31, 2010 March 31, 2011 (Billions of yen) Total Impact of Yen interest rates Impact of U.S. dollar interest rates Impact of Euro interest rates 532.7 396.7 90.3 33.2 696.4 530.5 141.9 16.0 490.8 357.9 88.6 32.8 660.3 497.4 139.6 15.6 Percentage of Tier I + Tier II 6.1% 7.8% 5.8% 7.7% 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, 2011) SMBC Portfolio TOPIX Nikkei Average l T e e c o m m u n c a t i o n s i l W h o e s a e l S e r v c e s i R e a l E s t a t e O t h e r i F n a n c a i l R e t a i l B a n k n g i I n s u r a n c e 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 n g i SMFG 2011 41 S t e e l 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 s l l E e c t r i c M a c h n e r y i T r a n s p o r t M a c h n e r y i i i P r e c s o n M a c h n e r y i 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 O t h e r P r o d u c t s l E e c t r i c i t y / G a s U t i l i t i e s i W a r e h o u s n g / D s t r i b u t i o n i T e x t i l e s l P u p / P a p e r C o n s t r u c t i o n F o o d P r o d u c t s C h e m c a s l i l P e t r o e u m / C o a l P h a r m a c e u t i c a s l R u b b e r P r o d u c t s l G a s s / M n e r a s l i i M n n g i i F s h e r i e s / F a r m n g / F o r e s t r y i 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 sys- tem 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 create a more sophisticated quantification model and to enhance operational risk management throughout the Group. ■SMBC’s Operational Risk Management System 2. Operational Risk Management System SMFG has designed and implemented an operational risk manage- ment 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 man- agement, 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 depart- ment. 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 Operational Risk Management Department. In addition, there is the Operational Risk Committee, comprising all relevant units of the bank, where operational risk information is reported and risk mitigation plans 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 42 SMFG 2011 are discussed. In this way, we realize a highly effective operational The basic framework of the AMA quantification model of risk management framework. The operational risk situation is also SMFG and SMBC is outlined in the diagram below. Among reported to the Management Committee and the Board of Directors the four elements, collected internal loss data and the results of on a regular basis, for review of the basic policies on operational scenarios analysis through risk control assessment are input risk management. Moreover, the bank’s independent Internal Audit directly into the quantification model described later in this sec- Department conducts periodic audits to ensure that the operational tion to calculate required capital and risk-weighted assets risk management system is functioning properly. (= required capital divided by 8%). In addition, external loss data 3. Operational Risk Management Methodology As previously defined, operational risk covers a wide range of and BEICFs are used in verifying the assessment of scenarios, along with internal loss data, to increase objectivity, accuracy, and completeness. events, including the risk of losses due to errors in operation, sys- The specific content, method of collection and use of the four tem failures, and natural disasters. Also, operational risk events elements are described below. In each group company the same can occur virtually anywhere and everywhere. Thus, it is essential four elements are collected and utilized. 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 measure- ■ Basic Framework of Operational Risk Measurement ment methodology that can be applied to all types of operational of SMFG and SMBC risk, and to comprehensively and comparatively capture the status of and changes in potential operational risks of business processes. (1) Internal Loss Data (4) Scenario Analysis through Risk Control Assessments Data input (5) Measurement Using the Quantification Model (2) External Loss Data Verifi- cation (3) BEICFs (6) Risk Mitigation Initiatives Also, from the viewpoint of internal control, the measurement meth- odology used to create 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 calculat- ing 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 scenarios 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. SMFG 2011 43 (1) Internal Loss Data Internal loss data are defined as “the information on events in which of controls, and (c) estimate the frequency and severity of risk sce- narios.” SMFG and SMBC apply this methodology to their principal SMFG and SMBC incur losses resulting from the realization of oper- business activities. ational risk.” At SMFG and SMBC, internal loss data are collected The purpose of risk control assessment is to identify material for all cases where the gross loss amount is at least one yen (the and potential operational risks pertinent to business processes, to threshold amount), and seven years of internal loss data are directly measure them, and to develop and carry out a risk mitigation plan used in the quantification of required capital for operational risk. to manage the risks. Another purpose of risk control assessment is (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. (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. (4) Scenario Analysis through Risk Control Assessments Risk control assessment is defined as “risk management methodol- ogy to (a) identify material operational risks, and describe them in terms of risk scenarios, (b) assess the risks and the effectiveness ■Flowchart for Risk Control Assessment (Example) 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, opera- tional risks inherent in various business processes are recognized as “scenarios.” The risk and control conditions for each scenario are assessed, and the frequency of occurrence and amount of losses are estimated based on them. The assessment process comprises three steps: (i) initial assessment, (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). As an effective mechanism for mitigating operational risks, the maximum loss occurring once in 100 years (hereinafter, “scenario exposure”) is calculated for each scenario derived through the risk control assessment, and then a magnitude rating is provided by classifying them into five categories according to the severity of loss. Risk mitigation plans are developed by the relevant business units for those scenarios with high-severity risk identified through magnitude rating. (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 44 SMFG 2011 The principal features of this risk control assessment method (amount of loss per loss incident) based on internal losses and are (1) “objectivity,” which is realized by estimating the frequency of frequency of “low-frequency and high-severity” events obtained losses based on historical internal loss experience and by estimating through the risk control assessment. the severity of losses based on the transaction amounts pertinent to By using the loss frequency and loss severity distribu- the scenarios, and (2) an appropriate level of “sensitivity,” because tions, the aggregated loss severity distribution is generated by changes in the business environment and the implementation of risk conducting Monte Carlo simulations and by generating various mitigation measures can be reflected in the frequency and severity combinations of loss occurrence and loss amount which are simu- of losses by changing the assessment of risk and control as well as lated by changing these two factors. 99.0% VaR is calculated from transactions amounts. (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 Group companies other than those applying the AMA. Then, the required capital and risk-weighted assets for SMFG and SMBC Group are measured by aggregating these figures. The outline of the quantification model for SMBC is as follows. First, we generate a loss frequency distribution (number of loss incidents over a one-year period) based on the number of his- torical internal losses. Then, we generate a loss severity distribution ■Measurement Using the Quantification Model Distribution of Loss Frequency ( 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 0.20 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 ( 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 0.30 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) 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 com- pute 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 introducing 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. Please note that the accuracy of quantification model outputs described above is secured through the regular ex ante and ex post facto verification processes. The breakdown of risk-weighted assets by event type for the Group on a consolidated basis, computed with the previously described quantification method, is as follows. Repeat (e.g., 1 million times) 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 2011 45 ■ 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, 2011) Percentage 9% 7% 1% 19% 19% 5% 40% (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 sce- narios identified in the previously mentioned magnitude rating. In addition to the above, the operational risk-weighted assets 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 opera- tional risk-weighted assets calculated using the internal loss data and the scenario exposure determined from the risk control assess- ment 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 operational risk and improve sce- nario 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 business 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 aware- ness 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 46 SMFG 2011 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 investigations of processing risk; minimizing losses in the event of processing 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 Computer-related trouble at financial institutions now has great potential to impact society, with system risk diversifying owing to advances in IT and expansion of business fields. To prevent any computer system breakdowns, we have taken numerous 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, sensitive information is encrypted, unauthorized external access is blocked, and all known counter- measures to secure data are implemented. There are also contin- gency 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 pat- administration to deliver high-quality service to customers.” Adding terns emerge. new policies or making major revisions to existing ones for process- ing risk management requires the approval of both the Management Committee and the Board of Directors. Settlement Risk In the administrative regulations, SMBC has also defined specific Settlement risk is the possibility of a loss arising from a transaction rules for processing risk management. The rules allocate processing that cannot be settled as planned. Because this risk comprises ele- risk management tasks among six types of departments: operations ments of several types of risk, including credit, liquidity, processing, planning departments, compliance departments, operations depart- and system risk, it requires interdisciplinary management. ments, transaction execution departments (primarily front-office At SMBC, the Operations Planning Department is responsible departments, branches, and branch service offices), internal audit for coordinating the management of settlement risk with the Credit & departments, and the customer support departments. In addi- Investment Planning Department, which oversees credit risk, and the tion, there is a specialized group within the Operations Planning Corporate Risk Management Department, which oversees liquidity Department to strengthen administrative procedures throughout the risk. Group. 5. System Risk System risk is the possibility of a loss arising from the failure, mal- function, or unauthorized use of computer systems. SMFG recognizes that reliable computer systems are essential for the effective implementation of management strategy in view of the IT revolution. We strive to minimize 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 2011 47 Corporate Social Responsibility (CSR) Key Points of CSR Activities The following are the key points of our CSR activities. First, we have created a solid management framework, including corporate governance, internal auditing, compliance, and risk management systems. Secondly, we offer the most value for our four major stakeholder groups as follows. • We shall endeavor to develop and prosper with our customers by offering top-quality, highly-valued products and services. • We shall maintain the solid management by disclosing appro- priate information, developing our internal control system and operate solid management to maximize our shareholders’ value. • We shall contribute to society and preserve the natural environment by continuously and proactively implementing initiatives including social and environmental activities. • We shall foster a free and active business environment which respects individuals and allows each employee to realize his or her full potential. Lastly, we shall strive to ultimately contribute to the sustainable development of society through such activities. ■ SMFG CSR Values Contributing to the Sustainable Development of Society Customers Shareholders and the Market The Environment and Society Employees CSR Group Initiatives Highly-valued products and services Sound Management Social and community activities and environmental activities Corporate culture respecting the individual Solid Management Structure (corporate governance, internal controls, compliance, risk management, information disclosure, etc.) Integrally Implementing CSR Activities and Business Strategies CSR activities are considered the foundation of the business strategies of SMFG and Group companies as well as the fulfillment of management policies and business goals. Completely and fully performing CSR activities is undoubtedly the essence of “management itself,” and sincerely committing to the implementation of CSR initiatives is considered the shortest path for achieving management policies and business goals. 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 us to equally provide the most value to our customers, our shareholders and the market, the environment and society, and our employees. Through this process, we strongly believe that contributing to the sustainable development of society as a whole is vital for us to fulfill our corporate social responsibilities. Basic CSR Policies In implementing CSR activities, SMFG has defined CSR and put in place a set of common principles regarding business ethics 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. 48 SMFG 2011 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 the Group’s services and products. SMFG regularly holds its Group Customer Satisfaction Committee meetings to review reports on the analyses of the Voice of the Customers (VOC), and discuss measures to increase customer satisfaction. SMBC has created the Quality Management Department to establish the structure to proactively utilize the VOC in order to improve the bank’s businesses and management. The Quality Management Department is primarily responsible for analyzing the VOC data. Reports prepared by this department are discussed by the CS and Quality Improvement Committee, consisting of the president and directors who are also members of the bank’s Management Committee, and such reports are to be proactively applied to enhance the satisfaction of our clients and the quality of our services offered. Concurrently with these activities, we have been undertaking a wide range of initiatives for improving the customer satisfaction and quality. Such initiatives include offering a toll-free telephone service and conducting surveys to obtain the opinions of our diverse clients visiting our branches and offices, or mailing them such surveys. We also provide training and educational programs to our employees in order to offer the kind of services to further satisfy our clients. VOC Database We record in the VOC database the opinions of our clients collected mainly at our branches, and we share such database within the bank. Furthermore, such data collected is analyzed and utilized by the Quality Management Department to provide guidance for our branches and propose any improvements to Head Office depart- ments for the overall CS measures for the bank. Head Office departments also analyze such VOC data and apply the results to make appropriate improvements in our products and services. CS and Quality Improvement Committee The CS and Quality Improvement Committee, which is chaired by the president of SMBC, meets regularly to review reports on the specific opinions expressed by our clients, and discuss and analyze any monthly changes to the number of opinions collected. The committee also reviews reports on the results of the analyses of the VOC, and considers appropriate improvement measures. Furthermore, the reports on the regularly held educational programs or initiatives are submitted to the CS and Quality Improvement Committee to further enhance and establish our awareness of “Our Clients Always Come First.” ■ 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 2011 49 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 implement the ideas contained in our Group philosophy, we 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 the directors. At SMFG, we have six corporate auditors, three of whom are outside auditors. The auditors monitor the execution of business operations of SMFG and its subsidiaries by attend- ing meetings of the Board of Directors and listen to reports on operations from the directors and others. They also examine documents relating to important decisions and receive reports from the internal audit departments, representatives of subsid- iaries 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 activities of SMFG and other Group companies, from the role of 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 cor- porate 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 serve as the chairmen of these committees. To ensure that the 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 supervi- sion 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 SMFG directors (including three outside directors) of the total of 12 SMFG directors (including three outside directors) also serve as directors of SMBC. To monitor the conduct of operations at 50 SMFG 2011 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 outside director) of these companies. 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 internal control systems. 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 operational 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 func- tions are performed principally by the Board. 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 primarily 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, which has a total membership of sixteen. Executive officers are appointed by the Board to manage the operation of SMBC’s businesses. As of June 30, 2011, SMBC has 73 executive officers, including the president, and 11 serve concurrently as directors. The Management Committee of SMBC is the highest decision-making body at the opera- tional 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 important 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 within the businesses they oversee. 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 internal audits. The Internal Auditing Committee meets every quarter, and its members discuss important matters related to internal auditing based on reports prepared by the depart- ments responsible for internal audits. There is also the Audit Department, which is an internal auditing unit that is indepen- dent 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 man- agement, are operating appropriately and effectively. The Audit Department is also responsible for the overall supervision of the internal audit systems 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 guid- ance 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 business 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 compli- ance and risk management at SMBC — its head office depart- ments, 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 departments focus on material issues that arise in the management of specific operations and categories of risk. These auditing activities emphasize the verification of “Targeted Audit Items” across the whole of the bank’s organization. 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 information 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 2011 51 Compliance Compliance Systems at SMFG Basic Compliance Policies SMFG strives to further strengthen its compliance systems so that it may fulfill its public mission and corporate social responsi- bilities as a financial services group offering diversified products and services, and thereby become a truly outstanding global corporate group. For compliance policies, SMFG sets forth its “Business Ethics” (on page 48) as the common CSR principles for the Group, and considers the strengthening of such Business Ethics as one of the critical issues for the management. Group Management from a Compliance Perspective As a financial holding company, SMFG strives to maintain a compliance system which provides the appropriate directions, guidance and monitoring related to compliance for its Group companies. Specifically, SMFG manages and monitors the self-sustaining compliance functions of individual Group companies through regular meetings attended by all Group companies and meetings with individual companies. The following compliance issues will be strengthened for the fiscal year 2011: (a) Responding appro- priately to the regulatory environment, and strengthening the compliance structure of overseas offices; and (b) Strengthening the compliance structure of the Group. Reporting System for Inappropriate Accounting and Auditing Activities SMFG has implemented the “SMFG Accounting and Auditing Hotline” to provide the means for individuals in and out of the Group to report inappropriate accounting and auditing activi- ties. This hotline quickly identifies and takes appropriate actions against any fraudulent activity or any misconduct associated with accounting and auditing at SMFG and its consolidated subsidiaries. Reports may be submitted by regular mail or e-mail to the following respective addresses. Mailing address: 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 address: smfghotline@iwatagodo.com * The hotline accepts any alerts of inappropriate activities concerning accounting and auditing at SMFG and its consolidated subsidiaries. * Anonymous reports are also accepted; however, if possible, providing personal information such as your name and contact information would be appreciated and helpful. * Please provide as much detail as possible for such inappropriate activi- ties. An investigation may not be feasible if information is not adequate. * Personal information will not be disclosed to any third parties without your consent, unless such disclosure is 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. 52 SMFG 2011 Compliance at SMBC Strengthening the Compliance System To be in compliance with laws, regulations, and other social standards is basically and generally required for all corporations. Especially for banks, compliance-related issues are particularly important as their public missions and corporate social respon- sibilities are considered critical in the financial markets. In accordance with the basic policies of SMFG, SMBC requires its management and staff to have the highest values to gain public trust, abide by relevant laws and regulations, uphold high ethical standards, and act fairly and sincerely. Therefore, SMBC considers that being fully in compliance is one of the most critical issues for management to appropriately deal with the issues related to the Banking Law, the Financial Instruments and Exchange Act, compliance with other related ordinances, and elimination of anti-social organizations. Management of the Compliance System SMBC adopts a two-tiered structure as its basic compliance system as follows. At the first level, each department and office is individually responsible for making preliminary decisions to ensure that its conduct is in compliance with laws and regula- tions. At the next level, the independent Internal Audit Unit con- ducts strict audits of such departments or offices. In order to maintain this two-tiered structure and ensure its effective operation, the Compliance Unit, made up of the General Affairs Department and the Legal Department, plans and implements the kind of systems and improvements to be in compliance, under the directions of the management. The Compliance Unit also provides guidance for and monitors the activities of all departments and branches, and assists such departments and branches to make appropriate compliance- related decisions. SMBC commits to the following activities to ensure that such compliance structure functions effectively. Preparation of a Compliance Manual SMBC has prepared its Compliance Manual by stating the objectives, guidance and 60 compliance principles in order to assist the management and staff to be fully in compliance. This manual has been approved by the Board of Directors. Development of Compliance Programs The Board of Directors develops a specific annual plan for compliance-related activities for each fiscal year, including amendments to the rules and regulations and training, for the objectives of the compliance system for SMBC and its con- solidated subsidiaries to function effectively. During the fiscal year 2011, SMBC will continue to strengthen its compliance measures in order to quickly adapt to any changes in the social environment. Such measures include strengthening the moni- toring of marketing and sales of risk products, appropriately managing conflicts of interest as the cooperation among Group companies intensify further, responding to amendments to the Act on Prevention of Transfer of Criminal Proceeds, further strengthening measures to eliminate transactions associated with anti-social organizations, and strengthening the overseas compliance measures appropriate for the growing overseas operation and further strengthened regulations of each country. Appointment of Compliance Officers In addition to appointing compliance officers to each branch and department of the bank, the “Area Compliance Officers,” who independently function from frontline departments, are appointed for the Middle Market Banking Unit and Consumer Banking Unit to direct and oversee compliance activities at the branches and offices. Creation of the Compliance Committee The Compliance Committee, which consists of cross- departmental compliance members, chaired by the director in charge of compliance, has been created in order to com- prehensively review and discuss compliance related issues. To enhance fair and objective deliberations by the Compliance Committee, outside members are also invited to participate in such Compliance Committee meetings. For the handling of any complaints from and conflicts with our clients, SMBC has executed agreements, respectively, with the Japanese Bankers Association, a designated dispute resolution agency under the Banking Act, and the Trust Companies Association of Japan, a Designated Dispute Resolution Organization under the Trust Business Act and Act on Provision, etc. of Trust Business by Financial Institutions. Japanese Bankers Association: Contact information: Consultation office, Japanese Bankers Association Telephone numbers: (Japan) 0570-017109 or 03-5252-3772 Business hours: Monday through Friday (except public and bank holidays) 9:00 am to 5:00 pm Trust Companies Association of Japan: Contact information: Consultation office, Trust Companies Association of Japan Telephone numbers: (Japan) 0120-817335 or 03-3241-7335 Business hours: Monday through Friday (except public and bank holidays) 9:00 am to 5:15 pm SMFG 2011 53 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 our initiatives to preserve and achieve harmony with the natural environment in our corporate activities. SMFG officially signed the “Statement by Financial Institutions on the Environment and Sustainable Development” of the United Nations Environment Programme (“UNEP”) in July 2002. The Group Environmental Policy Basic concepts Recognizing the importance of realizing a sustainable society, SMFG is continuously making efforts to preserve and achieve harmony with the natural environment in its corporate activities in order to support the economy and contribute to the betterment of society as a whole. Specific environmental policies • We provide environment friendly financial products, information and solutions which support our clients in their efforts to preserve the eco-system. • We devise means to reduce environmental risks posed by our own activities and the society. • We are determined to fulfill our social responsibilities through the conservation of resources and energy and the reduction of waste. • We strictly comply with the environment-related laws and regulations. • We practice the highest level of information disclosure related to the Group’s environmental activities and consistently improve our efforts to contribute to environmental preservation by communicating with our staff as well as the third parties. • We place high priority on thoroughly educating our staff about our environmental principles to ensure that they conform to these prin- ciples in the performance of their work. • We actively and effectively implement “environmental management,” and make continuous efforts to improve our system to deal with environmental issues by setting goals and targets for every fiscal year and reviewing them as deemed necessary. • These policies are disclosed on the Group’s website, and the printed version is available upon request. Three pillars of the Group’s activities The three pillars of our environmental action plan are to “reduce environmental implications,” “manage environ- mental risks,” and “promote environmental businesses.” We set forth environmental objectives for various activities and follow PDCA (plan, do, check, and act) procedures in such environmental activities. SMFG and principal Group companies have obtained ISO14001 certification, the international standard for Environmental Management Systems (EMS). EMS Enhancement System Environmental Action Plan and PDCA Procedures The Group Environmental Policy Implementation of environmental initiatives Reduce environmental implications Manage environmental risks Promote environmental businesses PLAN DO CHECK ACT SMFG Officer in charge of environmental issues: Officer responsible for environment management: GM of Group CSR Dept., Corporate Planning Dept. ISO14001 Secretariat: Officer in charge of Corporate Planning Dept. Group CSR Dept., Corporate Planning Dept. SMFG Card & Credit SMBC Sumitomo Mitsui Card Sumitomo Mitsui Finance and Leasing SMBC Friend Securities Japan Research Institute Corporate Planning Dept. Corporate Planning Dept. Corporate Planning Dept. General Affairs Dept. Operational Section SMBC Nikko Securities Communications Dept. 54 SMFG 2011 Reducing Environmental Impact • Initiatives for Carbon Neutrality SMFG sets forth objectives each fiscal year for reducing its use of electric power and other energy resources, and it is actively engaged in achieving these energy conservation goals. SMBC ensures that its head offices are carbon neutral by using Green Energy and trading carbon credits*. Sumitomo Mitsui Finance and Leasing’s Tokyo Head Office is also carbon neutral. In addition, SMBC Friend Securities and Sumitomo Mitsui Auto Service Company, Limited are converting their automobiles to more environment-friendly ones for their transport needs and making their transportation carbon neutral by offsetting emission volumes. * “Carbon credits” are also referred to as “emission allowances.” In this annual report, we use “carbon credits.” • Responding to the Amendments to the Rational Use of Energy Act Under the Amendments to the Rational Use of Energy Act of April 2010, companies using 1,500kl or more energy (crude oil equivalent) per annum are now required to establish an energy consumption management system and develop a medium- to long-term energy efficiency improvement plan for reducing energy consumption by at least 1% per year. The Group is taking measures to reduce its energy usage in its business operations at all locations, in accordance with this law, and developing consultation business to meet the needs of our clients for energy conservation and the reduction of CO2 emissions. • Greening IT Operations SMBC has been promoting greening IT operations at its branch terminals and ATMs. The new CUTE* terminals for over-the- counter transactions, which are jointly developed with NEC Corporation and Oki Electric Industry Co., Ltd., have made it possible to convert paper-based documents, such as images of driver’s license and other forms of IDs into electronic images and to store them quickly. The CUTE terminals have reduced approximately 3 million A4-size sheets of paper annually. SMBC donated part of the cost saved from paper reduction by the CUTE to the Tokyo Metropolitan Government’s Green Tokyo Fund, specifically for the “Creating Umi-no-Mori (Sea Forest)” project, one of the four projects’ funds. We also donated to the University of Tokyo’s “Life in Green Project” for the construction of research facilities for botanical studies. We are further promoting efforts to make our offices more paperless and efficient through various measures, such as converting the records of ATM’s transactional data (called “ATM Journal”) and reports submitted to the Head Office in electronic format. These efforts will make a great contribution in the saving of the equivalent of 28 million A4-size sheets of paper annually. * CUTE: Common User Terminal Engine • Environmental measures taken in the Head Office building SMFG and SMBC moved to a new Head Office building in October 2010. The new building is designed to achieve a 30% reduction in annual CO2 emissions, compared with the aver- age office building in Tokyo, by implementing environmental measures, such as rainwater storage facilities, photovoltaic power-generation, rooftop-greening, motion sensors and recycled material usage. We have taken various other measures to achieve efficient administrative operations by co-sharing office spaces and promoting paperless meetings. • Eco-Friendly Branches In order to generate new and creative ideas on energy- saving at branches, the bank publicly began soliciting ideas by newly creating the “SMBC eco-banking office prize” for the “eco japan cup 2010,” a competition open to the public for new environmental businesses held annually for which SMBC is one of the sponsors. Prize-winning ideas will be incorporated into the planning and designing of environment-friendly model branches of the bank. Environment-friendly model branch SMBC Friend Securities is converting its branches to more environment-friendly ones at the time of branch relocation or renovation by installing carpet tiles made of materials with carbon-offset initiatives. Managing Environmental Risks • Dealing with Soil Contamination and Asbestos Risks In order to deal with the risk of contamination of the borrower’s collateral land, SMBC requires contamination risk assessment to be conducted for the land to meet certain criteria. When it is considered that the contamination risk is high, the assessed value of such potential risks is deducted from the assessment value of the collateral. Similarly with the risk of asbestos exposure, the assessed value of this risk is deducted from the assessment value of the collateral. SMBC also recommends to its clients that they con- duct such contamination assessments. SMBC conducts such contamination assessments and properly removes asbestos from its buildings. • Adoption of the “Equator Principles” SMBC has adopted the Equator Principles, a set of principles for determining, assessing and managing the social and envi- ronmental risk of project financing. Its Environment Analysis Department assesses the social and environmental risk of large projects in accordance with such Principles. ■ Flow chart of the Social and Environmental Risk Assessment of SMBC Project Information Screening t n e m s t n e i l 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 i l t n e m n o r i v n E SMFG 2011 55 Environmental businesses The Group considers that environmental businesses are part of its core business operations, through which it contributes to the con- tinued well-being and improvement of the global environment. In fiscal 2005, SMBC started its cross-organizational Eco-Biz Promotion Council, for periodical discussion of the development of sophisticated and efficient products and services for environmental maintenance and improvement. Other SMFG Group companies have become members of this Council, meeting on a regular basis. Environmental Initiatives by Group Companies Company Clients Program/Product SMFG Corporate SAFE environmental magazine SMBC*1/ JRI*2 SMBC SMFG Environmental Business Forum SMBC Environmental Assessment Loan/ Private Placement Bond SMBC-ECO Loan Ministry of Environment’s interest- subsidized financing program Carbon-credit related business activities (matching, advisory, trust and consultation activities) Carbon credit trading Strengthening alliances with interna- tional and financial institutions “Climate & Children Supporters” Individuals Environmental campaign using JGBs for individuals Nikko*3 SMBC/ Nikko Nikko World Trust – Nikko Green New Deal Fund (JPY Non-hedged Class)/ (JPY Hedged Class) Green Bonds SMBC Nikko World Bank Bond Fund SMBC / SMFL*4 Individuals Corporate eco japan cup SMFL Corporate Carbon-neutral leases Trading of used machinery and equipment Description Started in 1996, this bimonthly magazine contains interviews with top management of environmentally advanced companies, analyses of business and the latest regulatory trends, and other useful information for corporate environmental activities. It can be viewed online at SMFG’s website (in Japanese). http://www.smfg.co.jp/responsibility/csrinfo/safe.html SMBC holds multifunctional programs, including environmental seminars and business matching opportunities at the Eco-Products event, one of Japan’s largest environmental exhibitions. Terms and conditions of this loan/bond depend on the results of an assessment of a company’s environmental friendliness using standards established by SMBC and JRI. Clients can choose the fund procurement method — loans or private placement bonds. This loan offers reductions on interest rates of up to 0.25% for SMEs with environmental management systems certified by any of more than 20 organizations, including NPOs and local governments. Under this program, companies may receive loans from financial institutions, with interest subsidized by the government to finance global warming-related capital investment, provided that they set and achieve CO2 emission reduction targets during a specified period. As one of the financial institutions authorized to provide loans under this program, the bank supports companies taking environmental initiatives. SMBC serves clients with needs associated with carbon credits by using overseas offices for their trust operations and other resources to offer products and services such as introducing sellers in developing countries, providing advisory services to support transactions, offering trust products and financing. SMBC established a consultation company in Brazil to assist in development of Clean Development Mechanism (CDM) projects. In June 2009, SMBC became a carbon credit trader, the first Japanese bank to trade carbon credits directly with clients. In April 2010, the bank executed a Memorandum of Understanding with the Federation of Malaysian Manufacturers and Green Purchasing Network Association Malaysia for the promotion of environmental businesses in Malaysia. In efforts to further establish a more solid global network, SMBC has formed business alliances with local financial institutions and economic organizations in the Philippines, Brazil and other countries for the promotion of financing for renewable energy projects and carbon-credit trading. An original program of SMBC which supports measures to prevent global warming through the trading of carbon credits while helping children affected by drastic climate changes through UNICEF. When participating companies trade carbon credits to prevent global warming, they automatically support elementary schools in Mozambique which is known for its frequent droughts and natural disasters, having built 17 wells and 44 toilets under the UNICEF water management and public hygiene project. (as of June 30, 2010) We have been contributing to global environmental protection by 1) trading the equivalent of 100kg of carbon credits and 2) planting trees equivalent to the number of trees planted in 1m2 for the number of individuals who purchased JGBs. Concurrently, we have been supporting the recovery and reconstruction of areas struck by the Great East Japan Earthquake by trading carbon credits generated in northeastern Japan. The Green New Deal is an economic recovery policy based on global environmental initiatives. This fund invests by purchasing stocks of companies in countries where high growth in green businesses is anticipated. “Green Bonds”, the purpose of which is to promote environmental preservation, is the generic name given to the various bonds offered by SMBC Nikko Securities starting in 2010. Funds raised from these bonds must be used for environmental protection measures. This is the first fund in the world to invest in the green bonds issued by the World Bank (data provided by Nikko Asset Management Co., Ltd.) The funds raised by the issuances of these bonds should essentially be used only for loans for projects to prevent global warming in emerging countries. Furthermore, a portion of earnings from the fund will be donated to the Japan Committee for UNICEF and the Japanese Red Cross Society for the resolution of social conflicts around the world. This is a contest for selecting companies which have practical environmental technologies and ideas. SMBC also arranges for venture companies to conduct R&D jointly with Japanese universities and the funding of their R&D activities. http://www.eco-japan-cup.com/ (in Japanese only) The first new service in the leasing industry started in August 2007, which renders the greenhouse gases released by leased assets neutral through the allocation of carbon credits to these assets. The goal is to provide further support to companies that protect the environment through their own activities. Machinery and facilities with expired leases or bought back from the client are sold by SMFL to clients needing such items. Through the purchase and sale of used machinery, SMFL aims to become an environment-friendly leaser committed to the recycling and reuse of products. *1 Sumitomo Mitsui Banking Corporation *2 The Japan Research Institute Limited *3 SMBC Nikko Securities Inc. *4 Sumitomo Mitsui Finance and Leasing Co., Ltd. *5 Sumitomo Mitsui Banking Corporation (China) Limited *6 The Japan Research Institute (Shanghai) Consulting Co., Ltd. *7 Sumitomo Mitsui Card Company, Limited *8 SMBC Friend Securities Co., Ltd. *9 THE MINATO BANK, LTD. *10 Kansai Urban Banking Corporation 56 SMFG 2011 Company Clients Program/Product JRI Corporate, other Environmental advisory business Energy-saving industrial initiative with Guangdong Province JRI / SMBC / SMBCCN*5 / JRIS *6 SMCC*7 SMCC / Cedyna Cedyna Friend *8 Friend / Nikko Minato*9 Consulting for construction of Tianjin Eco-City, and attracting Japanese companies Individuals Chip recycling Web Registration Campaign Socially contributing environmental cards Global environmental sustainability bonds Electronic statement service Corporate Minato ECO Loan/Private Placement Bond Individuals Minato ECO product purchasing loan Minato ECO housing loan KUBC*10 Individuals Mother Lake eco-time deposits Housing loan for solar power generation Donation to environmental fund by housing loans Description This business is involved in many projects mainly for waste treatment and energy. Its objective is to prevent global warming and support the growth of environmental companies by creating new businesses. In November 2010, we executed a memorandum with the Department of Science and Technology of Guangdong Province on a joint promotion of industries which conserve energy and reduce carbon emissions. We plan to promote low-carbon and energy- saving industries and Energy Service Companies, including measures such as policy research for energy-saving and the promotion of technological transfers through collaborative model projects by Japanese and Chinese companies. Leveraging its environmental business expertise, JRI is creating a plan for the use of renewable energy at the Tianjin Eco-City, China’s 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 project. Rare metal extracted from IC chips installed in expired credit cards, are recycled. SMCC is vigorously promoting the use of online account statements (credit/debit sums are e-mailed and the details posted on its website) as a means of conserving paper and helping cut CO2 emissions. We issue socially contributing environmental credit cards such as “Chikyuni Yasashii Card” and “Cedyna Card AXU” which donate part of the payments made by such cards to environment preservation organizations. SMBC Friend Securities marketed global environmental sustainability bonds issued by the European Reconstruction and Development Bank (ERDB) during the period from November 30 to December 21, 2010. The funds raised by such bonds are used to support natural energy development, forestry regeneration and other environmental projects selected by the ERDB based on its evaluation standards. Promoting the usage of online account statements Minato Bank offers preferential interest rates on loans and preferential fees on underwriting of private placement bonds for corporations which have acquired an environmental management system certification. Minato Bank offers environment-friendly loans to clients purchasing and installing new-energy or energy-saving equipment. It additionally offers housing loans with discounted interest rates to clients (a) purchasing homes installed with such equipment, (b) renovating their homes to be energy efficient, (c) refinancing housing loans of energy efficient homes or (d) constructing or purchasing new homes which meet the residential environmental efficiency standards set forth by the city of Kobe (Comprehensive Assessment System for Environmentally Efficient Construction). KUBC offers time deposits, through which clients may contribute the amount equivalent to 0.01% of their deposit balance to the “The Mother Lake-Shiga Support Fund,” which preserves the natural environment of Lake Biwa. In April 2011, KUBC donated ¥5.25 million to this Fund, which is equivalent to 0.01% of ¥52.5 billion, the outstanding balance as of February 28, 2011. The bank has launched a campaign in which applicable interest rate cuts of up to 1.0% a year are offered to clients who take out housing loans for residences in which solar power generation facilities are installed. When clients purchase homes which are installed with designated solar power generation systems and located in the subdivisions in the Katata district of Otsu-city, Shiga Prefecture, a certain percentage of the housing loan amount is donated to the Ohmi Environment Conservation Foundation, the activities of which are dedicated to the preservation of Lake Biwa. Environmental Business Forum at Eco-Products 2010 Issuance of “Cedyna Card AXU” to preserve bio-diversity In order to preserve bio-diversity, we issued the Cedyna Card AXU in May 2010, through which environmental contributions may be made. In addition to the basic functions of regular credit cards, this Card offers ecological options including participation in ecological nature tours under the “Green Selection” program; shop LOHAS products and services with the concept of preserving the environment and bio-diversity, under the “Green Shopping” program; and donates 0.1% of the payments made by the Card to environment preserva- tion organizations under the “Green Contribution” program; to make the usage of this Card more interesting and enjoyable. The Eco-Products exhibition, held each December, is one of Japan’s largest environmental exhibitions. Following last year’s event, SMFG again held the SMFG Environmental Business Forum, comprising various environmental business events. SMFG conducted business matching, set up booths having catalogs available, and offered lectures, seminars, and other programs, targeting different types of stakeholders, such as those who are planning to newly enter the environmental business field, considering expanding their marketing chan- nels, and reviewing the information collected. By offering such opportunities, SMFG provided forums for the representatives of companies in the environmental field to expand their network business contacts and exchange information. During the three-day exhibition, we held 17 seminars on various topics, as well as two panel discussions. 659 busi- ness matchings were arranged, and 28 companies had booths marketing their products and services. Consequently, the SMFG Environmental Business Forum hosted a substantial number of business negotiations for new environmental technologies, products, and services. SMFG 2011 57 Social Contribution Activities Fundamental approach on 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 by 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 • Collection and Donation of Mistakenly-Written Postage- Prepaid Postcards and Recycling of Other Used Items SMFG collects mistakenly-written postage-prepaid postcards from Group employees, exchanges them for new postage stamps, and donates the stamps to volunteer organizations to help them cover their postage costs. In addition, SMBC col- lects unused prepaid telephone cards, Sumitomo Mitsui Card, Sumitomo Mitsui Finance and Leasing (SMFL) and Cedyna collect PET bottle caps, and Sumitomo Mitsui Card and SMBC Friend Securities collect used postage stamps from employees, donating them to volunteer organizations. SMBC and SMBC Friend Securities also donate products given by the companies to their shareholders. • Sign-Language Courses In order to enhance the capabilities of our employees allowing them to better communicate and offer personalized services to assist the hearing-challenged, sign-language workshops are held annually by SMBC. In fiscal 2010, the bank also organized seminars explaining the daily problems faced by the hearing- challenged, interpreted by a sign-language interpreter. • Volunteer Activities, and Blood Donation Campaigns SMBC offers educational workshops for volunteer activities in to encourage order its to employees participate in voluntary activities. In fiscal 2010, workshops were orga- nized in Tokyo, Nagoya and Osaka, simulating experiences of global 58 SMFG 2011 poverty, diversity, environment and other related issues. SMBC Friend Securities organizes personal awareness sessions during which our employees can actually experience some of the difficulties encountered and experienced by our senior citizens by using wheelchairs. At the same time, “Senior Citizen Simulation” sessions are also organized. Blood donation campaigns at the workplace are organized by SMBC, Sumitomo Mitsui Card and SMBC Nikko Securities. • Sale of Products Made by Social Welfare Organizations In the SMBC Head Office building, employees can buy products made by NPOs employing the physically challenged. Volunteer Activities for Local and Overseas Communities • Volunteer Fund SMBC has a system in which volunteering employees may have ¥100 deducted monthly from their salaries to donate to volunteer organizations. As of June 2011, more than 11,000 employees par- ticipated in this program. The following are some of the 23 activities funded by the SMBC Volunteer Fund in fiscal 2010. Overseas • School meals program for elementary schools in Burkina Faso • School library opened in Laos • Support for elementary education in Afghanistan by perform- ing the kamishibai (storytelling using pictures) • In Indonesia, scholarships for intermediate and high school students, and a health program for infants • Clean water project for elementary schools in Sudan • Improvement and expansion of elementary school facilities in deprived areas in China • Support mothers with children through health and literacy programs organized by agricultural organizations in the Philippines • Project for helping women become self-supporting in Myanmar • Support for the improvement of living standards of deprived women and elderly people in rural Bangladesh Japan • For terminally ill young children, SMBC provides funds for family trips • Sponsorship for workshops held at primary schools for pup- pet plays performed by speech- and hearing-challenged persons • Support for the training of guide dogs (Wakaba program) At Group member SAKURA KCS Corp., as of February 2011, 891 employees (approximately 80% of the company’s total employees) have participated as volunteers by engaging in welfare and environmental contribution activities. • Supporting Education in Developing Countries by Recycling Used Books Sumitomo Mitsui Card collects old unwanted books from employees to send to libraries in developing countries. It also asks its cardholders to participate in this effort. •Activities of YUI, SMBC’s Volunteer Organization SMBC also provides support for YUI, an in-house volunteer organization which provides opportunities for SMBC employees to plan and perform volunteer activities. YUI volunteer activi- ties performed regularly include social events at schools for the hearing-challenged, beach-cleaning, and the organization of singing performances by senior citizens. Other activities include holding charitable bazaars for the sale of hand-crafted products. • Contributing to Local Communities SMBC has been promoting and performing volunteer activities planned by its branches and other offices in Japan to contribute to local communities. These activities include branch tours, clean up of the local environment, 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 lobbies of SMBC branches. Similarly, SMBC Nikko Securities is proactively involved in clean-ups and volunteer activities at its branches, assisting in resolving issues and problems faced by local communities and supporting the development of local society. • Local Community Contributions by Overseas Offices Overseas offices conducted the following activities in fiscal 2010. • Sumitomo Mitsui Banking Corporation (China) Limited established a scholarship program for students of Zhejiang University, Shanghai International Studies University, Sun Yat-sen University, and other universities. • SMBC’s Hong Kong Branch gave donations in support of an orchestra composed of young Asian musicians. • SMBC’s Seoul Branch assisted South Korean students in improving their Japanese language skills and in aquiring a deeper understanding of Japanese culture through dona- tions to a nationwide Japanese drama convention. • SMBC’s Labuan Branch in Malaysia, following its relocation, donated desks, chairs and cabinets to occupational training centers for the disabled. • SMBC’s Hanoi Branch provided international school stu- dents with vocational experiences. • SMBC’s Bangkok Branch assisted farmers in northeast Thailand by donating underground water storage tanks and assisting with vegetable planting and harvesting. • Employees of Sumitomo Mitsui Banking Corporation Europe (SMBCE) conducted volunteer activities in their time off. SMBCE contributes to charitable organizations through an in-house fund and also uses a matching gifts program under which it donates a certain amount for every donation made by its employees. • The European office of the Japan Research Institute (JRI) made a donation in support of a Japanese-language speech contest. •Donation Boxes for Foreign Currency Coins SMBC cooperates in fundraising activities by UNICEF. As a member of the UNICEF foreign currency coin donation com- mittee, it places donation boxes for foreign currency coins at the entrances of all manned branches and offices in Japan, and sorts such collected coins by currency for delivery to UNICEF. • Support through Products and Services SMBC offers ordinary deposit accounts from which the accrued interest (after tax) is donated to UNICEF, and SMBC also makes donations matching the amount donated by its clients. Sumitomo Mitsui Card collects donations from cardholders through the World Gifts Point Service of VJA group companies, SMFG 2011 59 and it also provides matching donations to UNICEF, UNESCO, the World Wildlife Fund Japan and the World Food Program in addition to donations given directly to UNICEF by the company. It also offers the UNICEF VISA Card and other social contribu- tion credit cards and donates a portion of credit card payments to charitable organizations. Cedyna contributes to the Japan National Council of Protective Care Homes for Children and other organizations by issuing social contribution credit cards such as the ATOM Card, which supports “Realizing children’s dreams.” It also collects donations from cardholders using “points” accumulated from their purchases, and also accepts online donations. • Participation in the “TABLE FOR TWO” Program SMBC’s Head Office has a program that provides donations to the nonprofit organization TABLE FOR TWO International to fund school meals in developing countries, for every low-calorie meal ordered for lunch. SMBC Friend Securities has also installed vending machines selling healthy drinks, donating part of their sales to TABLE FOR TWO International. • Social Contribution Activities of In-House Foundations Based in the United States, SMBC Global Foundation has provided scholarships to more than 5,000 university students in Asian countries since its establishment in 1994. In the United States, it supports educational trips to Japan organized by a high school located in Harlem, New York City, and volunteer employees of SMBC and JRI to participate in school beautification programs. The foundation also provides matching gifts for SMBC employees. Established in 1990, the SMBC Foundation for International Cooperation strives to assist in developing human resources necessary to achieve sustainable growth in developing econo- mies as well as to promote international exchange activities. Since its inception, the foundation has provided financial sup- port for 7-8 students from Asian countries each year, enabling them to attend universities in Japan. The foundation also offers subsidies to research institutes and researchers undertaking projects related to developing countries. Environmental Activities • Participation in Environmental Preservation Initiatives SMFG organizes “SMFG Clean-up Day” on which Group employees volunteer to clean up beaches. In fiscal 2010, some 120 employees participated in this activity in Kanagawa and Hyogo prefectures. SMBC Friend Securities organized its own beach cleanup events in Chiba and Hyogo Prefectures. Approximately 101 employees participated. In addition, employ- ees of Cedyna, SMFL and JRI regularly participate in such cleanup activities near their offices. 60 SMFG 2011 In autumn 2010, SMBC Nikko Securities established “Green Week” for environmental protection and social contribution activities. A total of 2,211 employees and their family members participated in clean-ups and other group activities. • SMBC Environmental Program NPO C.C.C Furano Field SMBC also provides support to an environmental project in Furano, Hokkaido implemented by screenwriter, Soh Kuramoto. SMBC is providing support for forestation in a closed-down golf course in Furano. It supports environmental education programs under which children explore nature by using their five senses. • Donations through Marketing of the World Bank Green Fund SMBC and SMBC Nikko Securities donate a portion of the earnings from the “SMBC Nikko World Bank Bond Fund” (sim- ply referred to as “World Bank Green Fund”) to the Japanese Red Cross Society and the Japan Committee for UNICEF. • Support for the EARTH PHOTO CONTEST SMFL supports a photography contest for communicating the importance of resolving environmental problems and encourag- ing people to take action. The company presents the Sumitomo Mitsui Finance and Leasing Prize for outstanding photographic entries. Contributing to Cultural, Artistic, and Educational Activities •Concerts Held in the Reception Lobbies of Branches At the SMBC Head Office and Osaka Head Office, we hold lobby concerts for the general public free of charge. The concerts held last March and April were organized to raise donations for the disaster recovery and reconstruction efforts after the Great East Japan Earthquake. •Support for Cultural and Artistic Ventures For supporting kabuki and other traditional performing arts in Japan, Sumitomo Mitsui Card donated stage curtains to the National Theatre and the National Engei Hall. The company also supports the development of talented performers by co- sponsoring children kabuki performances. SMBC Friend Securities supports cultural and artistic activities by specially sponsoring art exhibitions such as those by Gyoshu Hayami (the traditional Japanese painter) shown at the Yamatane Museum of Art. SMBC and Cedyna support the promotion of music culture by sponsoring classical music concerts. •Financial and Economic Education SMBC and SMBC Nikko Securities organize vocational work- shops for elementary school students to experience working in the financial industry. The bank supports diverse financial and economic education activities, including publishing a book called “What Does a Bank Do?,” providing financial educational on-line games on the SMBC website, co-sponsoring Kidzania (a vocational experience theme park for children), and supporting Shinagawa Financial Park (economic training programs for junior high school students). Sumitomo Mitsui Card, SMFL, JRI and SMBC Nikko Securities send instructors for classes at universities. Additionally, in November 2010, SMBC Friend Securities began its free online education program and practical experience program, “You • You Toshi” (self-composed Investment) for inex- perienced investors. •Students Internship Program SMBC, JRI and SMBC Friend Securities offer internship pro- grams for students. In fiscal 2010, SMBC invited 16 students allowing them to gain actual banking operational experience at various departments of the Head Office. JRI invited five stu- dents to help gain a thorough understanding of environmental and energy businesses for the next generation. SMBC Friend Securities invited 26 students to learn about financial instru- ments and the securities business. Emergency Reconstruction Assistance and Support for the Regions Devastated by the Great East Japan Earthquake •Disaster-relief Donations SMFG and its Group companies have donated an aggregate of approximately ¥600 million for the reconstruction of regions devastated by the Great East Japan Earthquake, out of which SMBC and SMBC Nikko Securities donated ¥300 million and ¥100 million, respectively. The Group also took other initiatives including collecting donations from employees and donating the amount equivalent to the donations given by employees. Furthermore, SMBC opened an account solely for donations for disaster-relief efforts, and solicited donations from our clients and also from our employees of all Group companies, including the bank and SMBC Nikko Securities. Sumitomo Mitsui Card and Cedyna also accept donations charged to credit cards. •Charity Concerts Since 2006, SMBC has held charity concerts performed by employees to support unfortunate children world- wide. The donations are col- lected from the audiences of concerts and also from the sales of employees’ handcrafted products. In May 2011, the bank delivered musical instruments, as part of its support for disaster victims of the Great East Japan Earthquake, to the elementary and intermediate schools which were substantially damaged by the earthquake and tsunami. In addition, people taking refuge in Tokyo were also invited to the concerts. •Volunteer Activities In April, SMBC implemented a special leave of absence for disaster relief volunteer activities, and in June, it began allow- ing employees to actually go to the disaster areas for regular volunteering. By early July, 65 employees had participated in such volunteer activities as the clean-up of homes and restor- ing photographs by taking advantage of this volunteer leave program. In April, SMBC Nikko Securities also implemented the volun- teer leave program, and in July, it sent approximately 360 newly hired employees to the disaster areas for volunteer activities. In order to assist our clients affected by the Great East Japan Earthquake as much as possible, SMBC continued to open its Sendai branch on non-business days, and provided the over-the-counter payment services to our clients who had lost their deposit books, certificates or registered seals (provided that they had other types of identification). We also began offer- ing housing loans with preferential interest rates for our clients whose homes were lost or damaged by the earthquake, and special funding facilities for our corporate clients. SMFG 2011 61 Human Resources SMFG and its Group companies strive to create the kind of work environment which every employee feels proud of and is able to develop his or her full potential and capabilities in. In the following pages, we introduce some of the activities initi- ated by the human resources department of SMBC and other Group companies, including Sumitomo Mitsui Card, Cedyna, Sumitomo Mitsui Finance and Leasing (SMFL), the Japan Research Institute (JRI), SMBC Friend Securities, SMBC Nikko Securities, The Minato Bank and Kansai Urban Banking. Five Goals of SMBC’s Human Resources Development 1. To develop professional and specialized employees who can provide our clients with highly valued products and services. 2. To maintain and strengthen our sound business manage- ment enabling SMBC to globally compete in the market. 3. To cultivate the kind of corporate culture which encour- ages values of forward-looking, creative attitude and mutual cooperation. 4. To be conscious of the social responsibilities of the Group, and cultivate the kind of corporate culture that contributes to the sound development of society. 5. To encourage employees to respect their individuality based on an understanding of diversity and personal fulfillment. Training Employees with Specialized Professional Skills In order to motivate and encourage younger employees and to promote their personal development, the bank provides basic practical training programs in three areas: the Retail Banking College; the Corporate Banking College and the Banking Operations College. Our employees are able to acquire the required business knowledge and skills through on-the-job training and seminars. The bank enhances its training programs by assigning mentors to newly hired employees and the Training Institute’s instructors to regional head office departments. Following the amendments to the Money Lending Business Law, Sumitomo Mitsui Card has increased its efforts toward the development of professional expert employees in the credit business. We have taken measures to proactively support our employees to become licensed money lending officers by regu- larly holding in-house seminars, educating them with knowledge on products and other related subjects. Cedyna strives to promote high professional standards and encourage the setting of challenging goals. Younger employees are encouraged to work in various departments to learn and gain business skills and diverse work experience. They strengthen their professional skills by taking programs at different levels for each type of busi- ness and with specific objectives. SMFL has established “SMFL Standards,” which annually sets forth the human resources development plan for sogoshoku (management-track) employ- ees of not more than five years with the company. SMFL has 62 SMFG 2011 created the “Young Employees’ Growth Plan & Guide,” based on the SMFL Standards, and it has also established an in-house business school which supplements on-the-job training. JRI believes that its human resources provide added value, which is translated into its solutions and proposals. With that in mind, JRI has established the Staff Development Department in the Computer System Division, and the Human Resources Incubation Center in the Comprehensive Research Division for the well-planned development of human resources. SMBC Friend Securities has started to offer its accredited in-house classes for our young employees to acquire business skills to enhance their knowledge and improve their skills, in order for the company to respond appropriately to the continuously advancing sophistication and diversification of the securities business. It has also introduced a tutoring program for effective on-the-job training of new employees. SMBC Nikko Securities, as a comprehensive securities and investment banking firm, is further strengthening its educational programs to develop employees with expert knowledge and improve their profes- sional skills by providing its newly hired employees with OJT personally assisted by instructors, follow-up seminars and other programs such as the “new employee instructor program.” The Minato Bank has consistently implemented the system of the Minato Retail-business College (“MRC”) which improves the quality of consultation services offered to its individual clients. Kansai Urban Banking has a basic training program designed for the first five years of employment with the bank in order to develop an energetic group of employees. It has also created a system to develop potential mid-management employees and promote the careers of younger and female employees. As described above, each Group company is further strengthening its educational system. Employees’ Training Seminar at SMBC Nikko Securities Training Seminar at Kansai Urban Banking Creating a Corporate Culture which Derives Strength from Diversity •Human Resources Diversity The Group is implementing its initiatives to create diversity (e.g. gender, nationality) at work. In April 2008, the Diversity and Inclusion Department was established in the Human Resources Department, and other initiatives were implemented for creating the kind of corporate culture which derives its strength from diversity. •Personnel System In order to motivate employees to take on more challenges in performing difficult tasks for promotion, SMBC has introduced a new workplace hierarchy system in which job rankings are more finely subdivided. This system will make it possible for talented individuals to be quickly promoted to mid-management levels. In order to enhance a sense of unity as “Team SMBC” and to achieve a proactive and energetic bank, our employees’ per- formances are evaluated not simply in terms of one fiscal year’s achievements but also evaluated on their overall contributions to the company. •Developing Employees for Global Operations In order to respond to the rapid globalization of society and busi- nesses, SMBC is striving to develop global human resources with practical language skills and an international business sense. In fiscal 2010, in order to enhance the overseas market presence and internal globalization of the company, the bank substantially increased the number of employees taking lan- guage classes or having overseas business experience, and those employed locally by overseas offices and subsidiaries, and promoted the exchange of employees between offices in Japan and overseas. Discussion session •Employing Persons with Disabilities SMBC has established a special company called SMBC Green Service Co., Ltd. which provides employment opportunities for the physically-challenged. In December 2008, the company opened its Kobe Branch, and the Unagidani Office in Osaka in February 2009 for creating jobs not limited to the physically- challenged but also including the mentally-challenged. As of March 2011, physically-challenged employees accounted for 1.95% of our total number of employees, more than the legally mandated level of 1.8%. •Providing Support for Good Work-Life Balance The Group has an employee support program which provides assistance and support for maintaining a proper work-life bal- ance. In fiscal 2008, Sumitomo Mitsui Card, SMFL, JRI, and SMBC Friend Securities developed their “Work-Life Balance Guidebook,” based on actual experiences at SMBC. All Group companies have already implemented the programs for parental leave, leave for taking care of ill children, and shorter working hours. Such programs provide more employee benefits than those mandated by law. In addition, SMBC, Sumitomo Mitsui Card, and JRI provide child-care subsidies, while SMBC, Sumitomo Mitsui Card, Cedyna, SMFL, and Kansai Urban Banking have implemented a program for rehiring former employees. These programs assist and support in realizing a good work-life balance for the Group’s employees. There is also an annual visitation day for the employee’s children and other family members to give them an opportunity to see the employee at work at SMBC, Sumitomo Mitsui Card, SMFL, JRI, and SMBC Friend Securities. JRI also organizes “Mama & Papa Lunches” for an opportunity for employees to exchange information on raising children. SMBC has promoted a “Go Home Early to the Family Day,” while SMFL has a campaign to encourage employees to take their summer vacations and to reduce overtime work. SMBC Nikko Securities has introduced an online support program for employees returning to work after parental leave. Cedyna was awarded the “Best Balance Award” in 2010, under the “Promotion of Work Life Balance Certification System” organized by Shinjuku Ward in Tokyo, recognized for its diverse human resources programs and achievements. The Minato Bank regularly provides training programs for employees coming back to work after maternity leave. SMBC, Sumitomo Mitsui Card, Cedyna, JRI and The Minato Bank have all obtained “Kurumin certification” issued by the Japanese Ministry of Health, Labour and Welfare, for programs in compliance with the Law to Promote Measures to Support the Development of the Next Generation. Children’s Visitation Day SMFG 2011 63 Enhancing Awareness of Individual Rights SMBC has implemented in its corporate principles of action concepts which state that “we will respect the individual human dignity of our clients and employees” and “we will not allow any discrimination.” Training seminars and study sessions on human rights issues and discrimination are organized for general managers of branches and departments, employees newly-appointed to management positions, and newly hired employees. Campaigns for creating slogans promoting individual human rights are also organized to motivate our employees to reflect and think about individual human rights and to come up with a slogan for the campaign. Kansai Urban Banking is implementing measures to further enhance awareness of individual human rights by organizing human rights awareness study sessions for each regional group and inviting employees to think and come up with an individual human rights slogan. SMFG and its Group companies partici- pate in the “United Nations Global Compact,” and also endorse and support its 10 principles in the areas of human rights, labor standards, environment and anti-corruption measures. ◆ SMBC was Named as One of the Best 25 Companies to Work in Japan in the “Great Place to Work” Ranking In March 2011, SMBC was selected for the forth consecutive year as one of the best companies in Japan to work in the survey conducted by Great Place to Work® Institute Japan. * Great Place to Work® Institute, Inc., incorporated in the U.S., is a survey organization which provides data for the annual list of the “100 Best Places to Work” published by Fortune magazine. The survey consists of two main sections: a survey on the internal systems and corporate culture of respondent companies, and a ques- tionnaire survey by the employees of these companies. The employee survey carries a two-thirds weight in determining final results. Staff Profile ◆ SMBC March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2011 23,543 13,669 58.06% 9,874 41.94% 25,122 13,793 54.90% 11,329 45.10% 25,073 13,546 54.03% 11,527 45.97% 36 yrs 9 mos. 36 yrs 2 mos. 36 yrs 5 mos. 40 yrs 5 mos. 40 yrs 2 mos. 40 yrs 3 mos. 31 yrs 8 mos. 31 yrs 3 mos. 31 yrs 11 mos. Average years of service 13 yrs 10 mos. 13 yrs 3 mos. 13 yrs 5 mos. Male Female Number of women in managerial positions** Ratio of employees with disabilities (% of total)*** 16 yrs 11 mos. 16 yrs 8 mos. 16 yrs 9 mos. 9 yrs 6 mos. 9 yrs 0 mos. 9 yrs 7 mos. 456 584 766 1.95% 1.90% 1.95% * The number of full-time employees, including employees seconded to other companies and organizations. The following list of employees is deducted from the total number of employees: executive officers, employees on short-term contracts, part-time employees, employees of temporary employment agencies, and national staff at overseas branches. ** As of each March 31; job grades above assistant vice president *** 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 2009 2010 2011 962 388 569 204 572 188 40.3% 35.9% 32.9% **** Includes sogoshoku staff and consumer service staff. Business Career Path employees are excluded. Fiscal Number of employees taking parental leave Men taking such leave Number of career hires 2008 222 27 136 2009 331 29 11 2010 476 26 6 64 SMFG 2011 ◆ Sumitomo Mitsui Card March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2011 2,156 1,112 51.58% 1,044 48.42% 2,247 1,133 50.42% 1,114 49.58% 2,300 1,146 49.83% 1,154 50.17% 36 yrs 2 mos. 36 yrs 4 mos. 36 yrs 8 mos. 39 yrs 8 mos. 39 yrs 10 mos. 40 yrs 0 mos. 32 yrs 6 mos. 32 yrs 10 mos. 33 yrs 5 mos. ◆ Sumitomo Mitsui Finance and Leasing 2010 2009 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 1,640 1,023 62.38% 617 37.62% 1,666 1,035 62.12% 631 37.88% 2011 1,648 1,025 62.20% 623 37.80% 37 yrs 1 mos. 37 yrs 3 mos. 37 yrs 8 mos. 40 yrs 2 mos. 40 yrs 3 mos. 40 yrs 6 mos. 32 yrs 0 mos. 32 yrs 4 mos. 33 yrs 0 mos. Average years of service 10 yrs 3 mos. 10 yrs 7 mos. 11 yrs 0 mos. Average years of service 12 yrs 1 mos. 12 yrs 5 mos. 12 yrs 10 mos. * 9 yrs 4 mos. 11 yrs 2 mos. 11 yrs 6 mos. Male Female The number of full-time employees, including employees seconded to other companies and organizations. The following list of employees is deducted from the total number of employees: executive officers, employees on short-term contracts, part-time employees, employees of temporary employment agencies, and national staff at overseas branches. 10 yrs 0 mos. 12 yrs 0 mos. 9 yrs 7 mos. * 7 yrs 6 mos. 15 yrs 2 mos. 15 yrs 6 mos. 14 yrs 10 mos. Male Female The number of full-time employees, including employees seconded to other companies and organizations. The following list of employees is deducted from the total number of employees: 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). 8 yrs 7 mos. 8 yrs 0 mos. April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees ** Includes contract employees 2009 2010 2011 98 66 84 46 72 43 67.3% 54.8% 59.7% April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2009 2010 2011 40 2 28 1 22 3 5.0% 3.6% 13.6% Fiscal 2008 2009 2010 Fiscal 2008 2009 2010 Number of employees taking paren- tal leave Men taking such leave 37 6 53 6 43 2 Number of employees taking paren- tal leave 13 22 34 ◆ Cedyna March 31** Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2011 4,485 2,787 62.14% 1,698 37.86% 3,466 2,062 59.49% 1,404 40.51% 3,340 2,021 60.51% 1,319 39.49% 39 yrs 9 mos. 37 yrs 8 mos. 38 yrs 7mos. 43 yrs 2 mos. 40 yrs 8 mos. 41 yrs 5 mos. 34 yrs 1 mos. 33 yrs 2 mos. 34 yrs 4 mos. Average years of service 14 yrs 11 mos. 13 yrs 4 mos. 14 yrs 2 mos. 17 yrs 7 mos. Male Female Excluding employees seconded from other companies, employees on short- term contracts and part-time employees. 9 yrs 11 mos. 15 yrs 7 mos. 10 yrs 6 mos. 11 yrs 0 mos. 16 yrs 4 mos. * ** As of March 31, 2009, the total number of employees includes employees of OMC Card, Inc., Central Finance Co., Ltd., and QUOQ Inc. April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2009 2010 2011 79 46 32 14 44 22 58.2% 43.8% 50.0% Fiscal 2008 2009 2010 Number of employees taking paren- tal leave*** Men taking such leave *** For fiscal year 2008, the total number of employees includes employees of 45 55 0 3 62 0 OMC Card, Inc., Central Finance Co., Ltd., and QUOQ Inc. ◆ Japan Research Institute 2009 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2010 2011 2,215 1,732 78.19% 483 21.81% 2,322 1,792 77.17% 530 22.83% 2,323 1,782 76.71% 541 23.29% 38 yrs 11 mos. 39 yrs 0 mos. 39 yrs 1 mos. 39 yrs 8 mos. 39 yrs 11 mos. 39 yrs 9 mos. 35 yrs 11 mos. 35 yrs 9 mos. 36 yrs 4 mos. Average years of service 9 yrs 7 mos. 9 yrs 11 mos. 9 yrs 9 mos. * 8 yrs 7 mos. 10 yrs 3 mos. 9 yrs 11 mos. Male Female The number of full-time employees, including employees seconded to other companies and organizations. The following list of employees is deducted from the total number of employees: executive officers, employees on short-term contracts, part-time employees, employees of temporary employment agencies, and national staff at overseas branches. 10 yrs 3 mos. 8 yrs 6 mos. 8 yrs 8 mos. April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees 2009 2010 2011 147 46 50 14 53 20 31.3% 28.0% 37.7% ** Includes only sogoshoku staff. Ippanshoku staff are excluded. Fiscal 2008 2009 2010 Number of employees taking paren- tal leave Men taking such leave 30 3 25 6 48 7 SMFG 2011 65 ◆ SMBC Friend Securities ◆ THE MINATO BANK March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2011 2,011 1,434 71.31% 577 28.69% 2,072 1,462 70.56% 610 29.44% 1,897 1,359 71.64% 538 28.36% 36 yrs 9 mos. 36 yrs 11 mos. 37 yrs 7 mos. 39 yrs 1 mos. 39 yrs 4 mos. 39 yrs 8 mos. 31 yrs 1 mos. 31 yrs 4 mos. 32 yrs 5 mos. March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2011 2,121 1,348 63.55% 773 36.45% 2,152 1,320 61.34% 832 38.66% 2,166 1,337 61.73% 829 38.27% 40 yrs 10 mos. 40 yrs 3 mos. 40 yrs 4 mos. 44 yrs 2 mos. 43 yrs 9 mos. 43 yrs 8 mos. 35 yrs 2 mos. 34 yrs 11 mos. 35 yrs 0 mos. Average years of service 13 yrs 2 mos. 13 yrs 3 mos. 14 yrs 0 mos. Average years of service 15 yrs 2 mos. 14 yrs 10 mos. 15 yrs 3 mos. * 8 yrs 3 mos. 15 yrs 4 mos. 15 yrs 1 mos. Male Female The number of full-time employees, including employees seconded to other companies and organizations. The following list of employees is deducted from the total number of employees: executive officers, employees on short-term contracts, part-time employees, employees of temporary employment agen- cies, and national staff at overseas branches. 15 yrs 9 mos. 9 yrs 5 mos. 8 yrs 5 mos. April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees 2009 2010 2011 232 117 148 68 149 79 50.4% 45.9% 53.0% ** Both non-area specified and area specified staff Fiscal 2008 2009 2010 Number of employees taking paren- tal leave 20 22 25 ◆ SMBC Nikko Securities March* Number of employees** Male Percentage of total Female Percentage of total Average age Male Female 2009 2010 2011 6,004 3,578 59.59% 2,426 40.41% 6,584 4,057 61.62% 2,527 38.38% 7,094 4,449 62.71% 2,645 37.29% 37 yrs 2 mos. 38 yrs 1 mos. 38 yrs 11 mos. 38 yrs 11 mos. 39 yrs 6 mos. 40 yrs 3 mos. 34 yrs 7 mos. 35 yrs 9 mos. 36 yrs 8 mos. Average years of service 12 yrs 0 mos. 12 yrs 1 mos. 11 yrs 11 mos. 12 yrs 9 mos. 12 yrs 4 mos. 11 yrs 1 mos. 11 yrs 2 mos. * Male Female As of March 1 of the respective years 13 yrs 0 mos. 10 yrs 7 mos. * ** The number of full-time employees. The following list of employees is deducted from the total number of employees: executive officers, employees seconded to other companies and organizations 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 2009 2010 2011 182 53 159 54 493 190 29.1% 34.0% 38.5% *** Professional staff (Classes I-II), FA, and specialists Fiscal 2008 2009 2010 19 yrs 4 mos. Male Female The number of full-time employees including executives and employees sec- onded to other companies or organizations. Excluded employees on short-term contracts, and part-time employees. 19 yrs 2 mos. 8 yrs 1 mos. 8 yrs 0 mos. 19 yrs 3 mos. 9 yrs 0 mos. * April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2009 2010 2011 63 13 32 6 44 9 20.6% 18.8% 20.5% Fiscal 2008 2009 2010 Number of employees taking paren- tal leave Men taking such leave 23 1 20 1 16 1 ◆ Kansai Urban Banking March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female 2009** 2010 2011 1,890 1,282 67.83% 608 32.17% 2,880 1,989 69.06% 891 30.94% 2,809 1,929 68.67% 880 31.33% 39 yrs 10 mos. 39 yrs 9 mos. 39 yrs 10 mos. 43 yrs 9 mos. 43 yrs 5 mos. 43 yrs 4 mos. 31 yrs 6 mos. 31 yrs 7 mos. 32 yrs 3 mos. Average years of service 16 yrs 7 mos. 16 yrs 8 mos. 16 yrs 8 mos. 19 yrs 11 mos. 19 yrs 10 mos. Male Female Total is for full-time non-executive employees of the bank, including employees seconded to other companies and organizations. Excluded are executive offi- cers, employees on short-term contracts, part-time employees, employees of temporary employment agencies. 10 yrs 1 mos. 19 yrs 9 mos. 9 yrs 5 mos. 9 yrs 5 mos. ** Up to March 31, 2009, figures are those of prior to the merger with The Biwako Bank, Ltd. April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2009 2010 2011 137 80 97 42 86 50 58.4% 43.3% 58.1% Fiscal*** Number of employees taking paren- tal leave 2008 2009 2010 19 12 25 *** Up to fiscal 2009, figures are those prior to the merger with The Biwako Bank, Number of employees taking paren- tal leave 66 SMFG 2011 177 207 229 Ltd. • The combined employment ratio for persons with disabilities for the above nine companies was 1.87% as of March 2011. Principal Work-Life Balance Systems (Employee Support Programs) Leave for taking care of sick children Shorter working hours Parental leave Restrictions on overtime Exemption from late-night work 18 months or maximum of 2 years in case of inability to place in daycare center 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) 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 elementary school. SMBC Up to March 31 in the 6th grade of elementary school Up to March 31 in the 6th grade of elementary school 18 months or maximum of 2 years in case of inability to place in daycare center Sumitomo Mitsui Card Up to 3 years old 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 3rd grade of elementary school. Up to March 31 in the 3rd grade of elementary school (5 days per annum for one child; no upper limit) Up to March 31 in the 3rd grade of elementary school (Employees can choose to work 5, 6, or 7 hours a day). Up to March 31 in the 3rd grade of elementary school Up to March 31 in the 3rd grade of elementary school Up to entry into elementary school Up to entry into elementary school Cedyna Sumitomo Mitsui Finance and Leasing Japan Research Institute 1 year or maximum of 18 months in case of inability to place in daycare center No restrictions on children’s age or number of days leave 18 months or maximum of 2 years in case of inability to place in daycare center Up to March 31 in the 6th grade of elementary school (5 days per annum for one child; no upper limit) Employees can reduce daily working hours to a minimum of 5 hours 30 minutes up to March 31 in the 6th grade of elementary school. Employees can choose to work 4, 5, 6 or 7 hours per day up to March 31 in the 3rd grade of elementary school (this system can be combined with flextime). Up to entry into elementary school Up to entry into elementary school • Work relocations • System for rehiring former employees Up to entry into elementary school For employees who are preg- nant or have given birth within previous 12 months 18 months or maximum of 2 years in case of inability to place in daycare center SMBC Friend Securities Up to 3 years old SMBC Nikko Securities 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) Employees can reduce daily working hours to between 6 hours and 6 hours 50 minutes up to March 31 in the 3rd grade of elementary school. Up to entry into elementary school (5 days per annum for one child; 10 days for two or more children) Up to child’s entry into junior high school, employees can in reduce working hours increments of 30 minutes for a maximum reduction of 2 hours 30 minutes per day. Up to March 31 in the 3rd grade of elementary school Up to March 31 in the 3rd grade of elementary school Up to entry into junior high school Up to entry into junior high school Up to 3 years old THE MINATO BANK Up to entry into elementary school (5 days per annum for one child; 10 days for two or more children) Up to entry into elementary school, employees can opt for 6-hour working day Up to entry into elementary school Up to entry into elementary school • Maternity spouse) leave (to help Kansai Urban Banking 1 year or maximum of 18 months in case of inability to place in daycare center Up to entry into elementary school (5 days per annum for one child; 10 days for two or more children) Up to 3 years old, employees can opt for 6-hour working day Up to entry into elementary school Up to entry into elementary school Other principal systems • Work relocations • Child-care subsidies • Leave to care for sick family members • Shorter working hours to care for sick family members • System for rehiring former employees • Work relocations • Child-care subsidies • Leave to care for sick family members • System for rehiring former employees • Maternity leave and work • Short-term childcare leave • Leave to care for sick family members • System for rehiring former employees on • Maternity leave (for men) • Child-care subsidies • Leave to care for sick family members • Shorter working hours to care for sick family members • More time off and shorter working hours to care for sick family members • Days off to care for sick family members • Leave to care for sick family members • Shorter working hours to care for sick family members • Use of designated day-care center at discounted rates • Leave to care for sick family members • Special days off to care for sick family members • Shorter working hours to care for sick family members • Staggered working hours (shift system) • Leave to care for sick family members • Shorter working hours to care for sick family members • System for rehiring former employees • Leave to care for sick family members • Home helpers provided SMFG 2011 67 68 SMFG 2011 Financial Section and Corporate Data Financial Data SMFG Consolidated Balance Sheets ..................................... 70 Consolidated Statements of Income and Consolidated Statements of Comprehensive Income ... 72 Consolidated Statements of Changes in Net Assets .............................................. 73 Consolidated Statements of Cash Flows .................... 75 Notes to Consolidated Financial Statements .............. 77 Corporate Data Sumitomo Mitsui Financial Group, Inc. Board of Directors, Corporate Auditors, and Executive Officers .......................................... 211 SMFG Organization ................................................. 211 Sumitomo Mitsui Banking Corporation Board of Directors, Corporate Auditors, and Executive Officers .......................................... 212 Independent Auditors’ Report ..................................... 139 SMBC Organization ................................................ 214 SMBC Principal Subsidiaries and Affiliates Supplemental Information ........................................... 140 Principal Domestic Subsidiaries ............................. 216 SMFG Income Analysis (Consolidated) .................................. 146 Principal Overseas Subsidiaries ............................. 217 Principal Affiliates .................................................... 218 Assets and Liabilities (Consolidated)........................... 149 International Directory ................................................. 219 Capital (Nonconsolidated) ........................................... 152 SMBC Income Analysis (Consolidated) .................................. 155 Assets and Liabilities (Consolidated)........................... 158 Income Analysis (Nonconsolidated) ............................ 160 Deposits (Nonconsolidated) ........................................ 164 Loans (Nonconsolidated)............................................. 166 Securities (Nonconsolidated) ...................................... 171 Ratios (Nonconsolidated) ............................................ 173 Capital (Nonconsolidated) ........................................... 175 Others (Nonconsolidated)............................................ 176 Trust Assets and Liabilities (Nonconsolidated) ............ 178 Capital Ratio Information SMFG Capital Ratio Information (Consolidated) .................... 179 SMBC Capital Ratio Information ............................................. 209 SMFG 2011 69 SMFG Consolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. and Subsidiaries March 31 Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 Assets Cash and due from banks (Notes 9 and 30) ......................................................... Deposits with banks (Notes 9 and 30).................................................................. Call loans and bills bought (Notes 9 and 30) ........................................................ Receivables under resale agreements (Note 30) .................................................. Receivables under securities borrowing transactions (Note 30) .......................... Monetary claims bought (Notes 9 and 30) ........................................................... Trading assets (Notes 3, 9 and 30) ....................................................................... Money held in trust (Notes 30 and 31) ................................................................. Securities (Notes 4, 9, 30 and 31) ........................................................................ Loans and bills discounted (Notes 5, 9 and 30) ................................................... Foreign exchanges (Note 30) ............................................................................... Lease receivables and investment assets (Notes 9, 29 and 30) .......................... Other assets (Notes 6, 9, 30 and 32) .................................................................... Tangible fixed assets (Notes 7, 9 and 15) ............................................................. Intangible fixed assets (Note 8) ............................................................................ Deferred tax assets (Note 25) ............................................................................... Customers’ liabilities for acceptances and guarantees ....................................... Reserve for possible loan losses (Note 30) .......................................................... Total assets .......................................................................................................... ¥ 5,645,094 3,588,811 851,636 131,104 4,740,410 1,122,307 6,632,898 24,011 39,952,123 61,348,355 1,077,024 1,734,169 4,604,732 1,168,908 674,216 644,736 4,921,500 (1,058,945) ¥137,803,098 ¥ 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 $ 67,890 43,161 10,242 1,577 57,010 13,497 79,770 289 480,483 737,803 12,953 20,856 55,379 14,058 8,108 7,754 59,188 (12,735) $1,657,283 70 SMFG 2011 (Continued) March 31 Consolidated Balance Sheets SMFG Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 Liabilities and net assets Liabilities Deposits (Notes 9, 10 and 30) .............................................................................. Call money and bills sold (Notes 9 and 30) .......................................................... Payables under repurchase agreements (Notes 9 and 30) .................................. Payables under securities lending transactions (Notes 9 and 30) ....................... Commercial paper (Note 30) ................................................................................ Trading liabilities (Notes 9, 11 and 30).................................................................. Borrowed money (Notes 9, 12 and 30)................................................................. Foreign exchanges (Note 30) ............................................................................... Short-term bonds (Notes 13 and 30).................................................................... Bonds (Notes 13 and 30) ...................................................................................... Due to trust account (Note 30) ............................................................................. Other liabilities (Notes 9, 14, 29, 30 and 32) ........................................................ Reserve for employee bonuses ............................................................................ Reserve for executive bonuses ............................................................................ Reserve for employee retirement benefits (Note 28) ............................................ Reserve for executive retirement benefits ............................................................ Reserve for point service program ....................................................................... Reserve for reimbursement of deposits ............................................................... Reserve for loss on interest repayment ................................................................ Reserve under the special laws ........................................................................... Deferred tax liabilities (Note 25) ........................................................................... Deferred tax liabilities for land revaluation (Note 15) ............................................ Acceptances and guarantees (Note 9) ................................................................. Total liabilities ...................................................................................................... Net assets (Note 26) Capital stock (Note 16) ........................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Treasury stock ..................................................................................................... Total stockholders’ equity ................................................................................... Net unrealized gains on other securities (Notes 23, 25 and 31) ........................... Net deferred losses on hedges (Notes 23, 25 and 32) ......................................... Land revaluation excess (Note 15) ....................................................................... Foreign currency translation adjustments (Note 23) ............................................ Total accumulated other comprehensive income .............................................. Stock acquisition rights (Note 33) ........................................................................ Minority interests ................................................................................................. Total net assets .................................................................................................... Total liabilities and net assets ............................................................................. See accompanying notes to consolidated financial statements. ¥ 90,365,263 2,629,407 726,365 5,713,233 337,120 5,248,302 10,769,668 256,160 1,183,198 3,866,095 216,171 4,188,259 45,176 2,496 44,604 2,728 18,927 9,923 59,812 392 20,517 45,698 4,921,500 130,671,024 2,337,895 978,851 1,776,433 (171,760) 4,921,419 272,306 (9,701) 33,357 (122,889) 173,073 262 2,037,318 7,132,073 ¥137,803,098 ¥ 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 $1,086,774 31,622 8,736 68,710 4,054 63,119 129,521 3,081 14,230 46,495 2,600 50,370 543 30 536 33 228 119 719 5 247 550 59,188 1,571,510 28,117 11,772 21,364 (2,066) 59,187 3,275 (117) 401 (1,478) 2,081 3 24,502 85,773 $1,657,283 SMFG 2011 71 SMFG Consolidated Statements of Income and Consolidated Statements of Comprehensive Income Sumitomo Mitsui Financial Group, Inc. and Subsidiaries (Consolidated Statements of Income) Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 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 25): ¥1,612,599 1,208,389 251,311 2,351 8,464 18,592 71,589 51,900 2,335 897,461 237,093 1,039,662 73,507 3,862,660 294,947 139,424 49,251 2,753 8,847 68,947 25,723 131,230 858,243 1,355,322 48,720 346,881 3,035,346 827,313 Current .............................................................................................................. Deferred ............................................................................................................ Income before minority interests ........................................................................ Minority interests in net income ........................................................................... Net income ........................................................................................................... 97,446 143,325 586,542 110,646 ¥ 475,895 ¥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 2,626,590 558,097 104,110 74,759 107,668 ¥ 271,559 $19,394 14,533 3,022 28 102 224 861 624 28 10,793 2,851 12,504 884 46,454 3,547 1,677 592 33 107 829 309 1,578 10,321 16,300 586 4,172 36,504 9,950 1,172 1,724 7,054 1,331 $ 5,723 (Consolidated Statements of Comprehensive Income) Millions of yen Year ended March 31 Income before minority interests ........................................................................ Other comprehensive income (Note 23) Net unrealized losses on other securities ......................................................... Net deferred gains on hedges .......................................................................... Foreign currency translation adjustments ........................................................ Share of other comprehensive income of associates accounted for by equity method .................................................. Total other comprehensive income .................................................................. Total comprehensive income (Note 24) .............................................................. Comprehensive income attributable to shareholders of the parent company .... Comprehensive income attributable to minority interests ............................... See accompanying notes to consolidated financial statements. 2011 ¥586,542 (150,002) 29,587 (60,928) 8,176 (173,166) 413,375 343,920 69,455 2010 ¥— — — — — — — — — Millions of U.S. dollars (Note 1) 2011 $7,054 (1,804) 356 (733) 98 (2,083) 4,971 4,136 835 72 SMFG 2011 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 2011 2010 Millions of U.S. dollars (Note 1) 2011 Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: ¥2,337,895 ¥1,420,877 $28,117 Issuance of new shares ................................................................................ Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ — — ¥2,337,895 917,018 917,018 ¥2,337,895 — — $28,117 Capital surplus Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 978,897 57,245 11,772 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 ................................................................ — (46) — (46) ¥ 978,851 928,094 (108) (6,333) 921,652 ¥ 978,897 — (0) — (0) $11,772 Retained earnings Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: Cash dividends ............................................................................................ Net income ................................................................................................... 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 ................................................................ Treasury stock 1,451,945 1,245,085 17,462 (152,878) 475,895 13 3 (13) (10) — (126) 1,604 324,488 ¥1,776,433 (71,174) 271,559 8 3 (11) (1) 6,333 — 141 206,859 ¥1,451,945 (1,839) 5,723 0 0 (0) (0) — (1) 19 3,902 $21,364 Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (124,061) (124,024) (1,492) Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (47,759) 60 (47,699) ¥ (171,760) (189) 152 (36) ¥ (124,061) (574) 0 (574) $ (2,066) 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 ............................................................................ 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 ................................................................ 4,644,677 2,599,183 55,859 — (152,878) 475,895 (47,759) 13 13 3 (13) (10) — (126) 1,604 276,742 ¥4,921,419 1,845,113 (71,174) 271,559 (189) 43 8 3 (11) (1) 6,333 (6,333) 141 2,045,493 ¥4,644,677 — (1,839) 5,723 (574) 0 0 0 (0) (0) — (1) 19 3,328 $59,187 SMFG 2011 73 SMFG Consolidated Statements of Changes in Net Assets (Continued) Year ended March 31 Accumulated other comprehensive income Net unrealized gains (losses) on other securities Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: ¥ 412,708 ¥ (14,649) $ 4,963 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 ................................................................ (140,402) (140,402) ¥ 272,306 427,358 427,358 ¥ 412,708 Net deferred losses on hedges Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (39,367) (20,835) 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 ................................................................ 29,666 29,666 ¥ (9,701) (18,531) (18,531) ¥ (39,367) Land revaluation excess Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 34,955 35,159 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 ................................................................ (1,597) (1,597) ¥ 33,357 (204) (204) ¥ 34,955 Foreign currency translation adjustments Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: (101,650) (129,068) 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 ................................................................ (21,238) (21,238) ¥ (122,889) 27,418 27,418 ¥ (101,650) Total accumulated other comprehensive income Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 306,646 (129,394) 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 ................................................................ (133,573) (133,573) ¥ 173,073 436,040 436,040 ¥ 306,646 Stock acquisition rights Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 81 66 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 ................................................................ 180 180 ¥ 262 15 15 ¥ 81 Minority interests Balance at the end of the previous fiscal year.................................................. Changes in the fiscal year: 2,049,400 2,141,908 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 ................................................................ (12,081) (12,081) ¥2,037,318 (92,508) (92,508) ¥2,049,400 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 ............................................................................ 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 ................................................................ See accompanying notes to consolidated financial statements. 7,000,805 4,611,764 — (152,878) 475,895 (47,759) 13 13 3 (13) (10) — (126) 1,604 (145,474) 131,268 ¥7,132,073 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 74 SMFG 2011 (1,688) (1,688) $ 3,275 (473) 356 356 $ (117) 420 (19) (19) $ 401 (1,222) (256) (256) $ (1,478) 3,688 (1,607) (1,607) $ 2,081 1 2 2 $ 3 24,647 (145) (145) $24,502 84,195 — (1,839) 5,723 (574) 0 0 0 (0) (0) — (1) 19 (1,750) 1,578 $85,773 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 ................................................................................... Gains on negative goodwill .............................................................................. Gains on step acquisitions ............................................................................... 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 point service program ............................................. Net change in reserve for reimbursement of deposits ..................................... Net change in reserve for loss on interest repayment ...................................... Interest income ................................................................................................. Interest expenses ............................................................................................. Net gains 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 2011 2010 Millions of U.S. dollars (Note 1) 2011 ¥ 827,313 154,267 5,411 22,938 (409) (12,655) 13,319 (13,433) 1,057 163 (2,987) (5,642) (1,420) (1,810) (17,566) (1,612,599) 294,947 (61,648) 148 280,834 5,029 7,813 256,101 1,401,384 3,628,657 1,380,003 4,569,942 (1,196,723) (18,924) 700,211 165,025 26,333 1,397,458 (7,663) 64,083 152,703 (101,780) 515,688 56,617 1,635,444 (309,401) (279,956) 13,918,277 (124,540) 13,793,737 ¥ 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) $ 9,950 1,855 65 276 (5) (152) 160 (162) 13 2 (36) (68) (17) (22) (211) (19,394) 3,547 (741) 2 3,377 60 94 3,080 16,854 43,640 16,597 54,960 (14,392) (228) 8,421 1,985 317 16,806 (92) 771 1,836 (1,224) 6,202 681 19,669 (3,721) (3,367) 167,388 (1,498) 165,890 SMFG 2011 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 .................................................. Proceeds from sale of 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 .................................................................................................. 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 ........................................................ Purchases of treasury stock of subsidiaries ..................................................... Proceeds from sale of treasury stock of subsidiaries ....................................... Net cash provided by (used in) 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 ................................................................... Cash and due from banks at the end of the year .............................................. See accompanying notes to consolidated financial statements. Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 ¥(67,169,471) 36,624,700 19,626,268 (6,942) 5,236 (182,839) 6,966 (101,624) 528 314 ¥(46,300,009) 32,626,376 14,263,916 (9,748) 27 (156,154) 37,114 (82,287) 111 — $(807,811) 440,465 236,034 (83) 63 (2,199) 84 (1,222) 6 4 59,408 — 715 (10,756) (11,148,211) 80,000 (87,500) (537,007) (157,661) 8,000 (78,000) 256,751 611,172 (314,900) — (152,612) 471 (309) (97,609) (47,759) 13 (1,001) 17 (364,438) (7,185) 2,273,901 3,371,193 (639,981) 1,824,896 (71,063) 388,000 (492,987) (98,791) (189) 43 — — 1,451,099 (302) (587,786) 3,800,890 (129) (134,073) 962 (1,052) 3,088 (3,787) — (1,836) 6 (4) (1,174) (574) 0 (12) 0 (4,383) (87) 27,347 40,543 — ¥ 5,645,094 158,089 ¥ 3,371,193 — $ 67,890 76 SMFG 2011 Notes to Consolidated Financial Statements SMFG Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Years ended March 31, 2011 and 2010 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 Companies 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 are in principle integrated with those of SMFG’s accounting policies for purposes of consolidation unless they apply different accounting prin- ciples 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. 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, 2011, which was ¥83.15 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 .............. 2011 327 2010 307 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 SMBC Friend Securities Co., Ltd. Nikko Cordial Securities Inc. Sumitomo Mitsui Finance and Leasing Company, Limited Sumitomo Mitsui Card Company, Limited Cedyna Financial Corporation SMBC Finance Service Co., Ltd. The Japan Research Institute, Limited SMBC Capital Markets, Inc. Changes in the consolidated subsidiaries in the fiscal year ended March 31, 2011 are as follows: 9 companies including Cedyna Financial Corporation were newly consolidated through a third-party allotment of new shares issued by the company. 38 companies including SMBC Venture Capital Co., Ltd. were newly consolidated due mainly to acquisitions of stocks. 12 companies including SB Equity Securities (Cayman), Limited were excluded from the scope of consolidation because they were no longer subsidiaries due mainly to liquidation. 15 companies including Soir Leasing 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. 206 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. SMFG 2011 77 SMFG Notes to Consolidated Financial Statements (i) Unconsolidated subsidiaries accounted for by the equity (c) The balance sheet dates of consolidated subsidiaries method (i) The balance sheet dates of the consolidated subsidiaries The number of unconsolidated subsidiaries accounted for by the equity method is as follows: March 31 Unconsolidated subsidiaries .......... 2010 4 2011 4 Principal company: SBCS Co., Ltd. (ii) Equity method affiliates The number of the equity method affiliates is as follows: 2010 March 31 54 Affiliates....................................... 2011 43 Principal companies: Sumitomo Mitsui Auto Service Company, Limited Promise Co., Ltd. Daiwa SB Investments Ltd. Changes in the equity method affiliates in the fiscal year ended March 31, 2011 are as follows: 4 companies including Famima Credit Corporation became equity method affiliates due mainly to acquisitions of stocks. 6 companies including Cedyna Financial Corporation were excluded from the scope of equity method affiliates because they became consolidated subsidiaries through a third-party allotment of new shares issued by the company. 9 companies including Daiwa SMBC Capital Co., Ltd. were also excluded due mainly to sales of stocks. (iii) Unconsolidated subsidiaries that are not accounted for by the equity method 206 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. are as follows: March 31 June 30 ........................................ July 31 ......................................... September 30 ............................... October 31 ................................... November 30 ............................... December 31 ................................ January 31 .................................... February 28 .................................. March 31 ...................................... 2011 4 2 3 1 7 119 18 7 166 2010 4 2 5 2 5 120 18 8 143 (ii) The subsidiaries with balance sheets dated June 30, July 31, September 30, November 30 and January 31 are consolidated using the financial statements as of March 31 for the purpose of consolidation. The subsidiary with balance sheets dated October 31 is consolidated using the financial statements as of January 31. Certain subsidiaries with balance sheets dated December 31 are consolidated using the financial statements as of March 31. Other subsidiaries are consolidated using the financial statements on their respective balance sheet dates. Appropriate adjustments are made for material transactions during the periods between their respective balance sheet dates and the consolidated closing date, if the financial statements of the consolidated subsidiaries were based on dates other than March 31. (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 2011 were ¥2,274,626 million ($27,356 million) and ¥2,274,424 million ($27,353 million), respectively. The respective amounts of 2010 were ¥2,261,647 million and ¥2,261,476 million. (ii) The amount of principal transactions with the SPEs as of and for the fiscal years ended March 31, 2011 and 2010 were as follows: Millions of yen 2011 March 31 Loans and bills discounted .................. ¥1,592,714 ¥1,630,152 670,385 Credit lines ................... 279,947 Liquidity lines .............. 593,578 291,991 2010 Millions of U.S. dollars 2011 $19,155 7,139 3,512 Millions of U.S. dollars 2011 $192 20 78 SMFG 2011 Year ended March 31 Interest on loans and discounts .................... Fees and commissions ... Millions of yen 2011 2010 ¥15,978 1,665 ¥17,520 2,288 Notes to Consolidated Financial Statements SMFG (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 related 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 with no available market prices, are carried at cost using the moving-average method. Net unrealized gains (losses) on other securities, net of income taxes, are 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. Others 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 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 SMFG 2011 79 SMFG Notes to Consolidated Financial Statements 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 amount of the claims. The amount of write-off was ¥867,866 million ($10,437 million) and ¥843,781 million at March 31, 2011 and 2010, 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. (9) Reserve for employee retirement benefits 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 (Part 3)” (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 point service program The reserve for point service program is provided for the potential future redemption of points awarded to customers under the “SMBC Point Pack,” credit card points programs, and other customer points award programs. The amount is calculated by converting the outstanding points into a monetary amount, and rationally estimating and recognizing the amount that will be redeemed in the future. (12) 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. (13) Reserve for loss on interest repayment The reserve for loss on interest repayment is provided for the possible losses on future claims of repayment of interest based on historical interest repayment experience. (14) 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. (15) 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. (16) Lease transactions (a) Recognition of income on finance leases Interest income is allocated to each period, based on the interest method. (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. (17) Hedge accounting (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. 80 SMFG 2011 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, 2011 and 2010 were ¥999 million ($12 million) and ¥2,470 million, respectively. Gross amounts of deferred hedge gains on “macro hedge” (before deducting tax effect) at March 31, 2011 and 2010 were ¥960 million ($12 million) and ¥2,416 million, respectively. (b) Hedging against currency fluctuations SMBC applies deferred hedge accounting stipulated in “Treatment of Accounting and Auditing Concerning Accounting for Foreign Currency Transactions in Banking Industry” (JICPA Industry Audit Committee Report No. 25) to currency swap and foreign exchange swap 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 Notes to Consolidated Financial Statements SMFG 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, fair value hedge accounting or the special treatment for interest rate swaps. A consolidated domestic subsidiary (a leasing company) partly applies the accounting method that is permitted by “Temporary Treatment for Accounting and Auditing of Application of Accounting Standard for Financial Instruments in Leasing Industry” (JICPA Industry Audit Committee Report No. 19). (18) Amortization of goodwill Goodwill on SMBC Friend Securities Co., Ltd., Sumitomo Mitsui Finance and Leasing Company, Limited, Nikko Cordial Securities Inc., Kansai Urban Banking Corporation and Cedyna Financial Corporation is amortized using the straight- line method over 20 years. Goodwill on other companies is 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) Consumption taxes National and local consumption taxes of SMFG and its consolidated domestic subsidiaries are accounted for using the tax-excluded method. (21) 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. (22) 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 had 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) SMFG 2011 81 SMFG Notes to Consolidated Financial Statements As a result, income before income taxes and minority interests increased by ¥19,251 million as compared with the former method. (b) Accounting standard for asset retirement obligations “Accounting Standard for Asset Retirement Obligations” (ASBJ Statement No. 18, issued on March 31, 2008) and “Guidance on Accounting Standard for Asset Retirement Obligations” (ASBJ Guidance No. 21, issued on March 31, 2008) became effective for fiscal years beginning on or after April 1, 2010. Accordingly, income before income taxes and minority interests decreased by ¥4,215 million ($51 million) compared with the previous accounting method. (c) Accounting standard for business combinations “Accounting Standard for Business Combinations” (ASBJ Statement No. 21, revised on December 26, 2008), “Accounting Standard for Consolidated Financial Statements” (ASBJ Statement No. 22, issued on December 26, 2008), “Partial Amendment to Accounting Standard for Research and Development Costs” (ASBJ Statement No. 23, issued on December 26, 2008), “Accounting Standard for Business Divestitures” (ASBJ Statement No. 7, revised on December 26, 2008), “Accounting Standard for Equity Method of Accounting for Investments” (ASBJ Statement No. 16, announced on December 26, 2008) and “Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures” (ASBJ Guidance No. 10, revised on December 26, 2008) became effective for fiscal years begin- ning on or after April 1, 2010, and SMFG has applied them from the fiscal year ended March 31, 2011. (23) Changes in presentation (a) Consolidated balance sheets “Other liabilities” as of March 31, 2010, included “Reserve for point service program” of ¥14,091 million and “Reserve for loss on interest repayment” of ¥9,735 million. From the fiscal year ended March 31, 2011, they are presented individually because the amounts have become significant. (b) Consolidated statements of income SMFG presents “Income before minority interests” on the consolidated statement of income from the fiscal year ended March 31, 2011 because “Cabinet Office Ordinance of Partial Amendment to Regulation for Terminology, Forms and Preparation of Financial Statements” (Cabinet Office Ordinance No. 5, March 24, 2009) became effective for fiscal years beginning on or after April 1, 2010. (c) Consolidated statements of cash flows In the fiscal year ended March 31, 2010, “Other, net” included “Net change in reserve for point service program” and “Net change in reserve for loss on interest repayment,” a decrease of ¥879 million and an increase of ¥1,040 million, respectively. From the fiscal year ended March 31, 2011, they are presented individually because the amounts have become significant. (24) Accounting standard for equity method of accounting for investments SMFG has applied “Accounting Standard for Equity Method of Accounting for Investments” (ASBJ Statement No. 16, issued on March 10, 2008) and “Practical Solution on Unification of Accounting Policies Applied to Associates Accounted for Using the Equity Method” (ASBJ Practical Issues Task Force No. 24, issued on March 10, 2008) because they became effective for the fiscal years beginning on or after April l, 2010. This accounting change had no impact on the consolidated financial statements. (25) Accounting standard for presentation of comprehensive income “Accounting Standard for Presentation of Comprehensive Income” (ASBJ Statement No. 25, issued June 30, 2010) became effective for consolidated financial statements for the fiscal years ending on or after March 31, 2011. Accordingly, SMFG has applied this standard and presents “Valuation and transaction adjustments” and “Total valuation and transaction adjustments” as of and for the fiscal year ended March 31, 2010 as “Accumulated other comprehensive income” and “Total accumulated other comprehensive income” as of and for the fiscal year ended March 31, 2011, respectively. (26) 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.” 82 SMFG 2011 Notes to Consolidated Financial Statements SMFG 3. Trading Assets Trading assets at March 31, 2011 and 2010 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, 2011 and 2010 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 2011 ¥2,817,536 3,857 5,338 3,514,859 291,305 ¥6,632,898 2010 ¥2,779,725 1,246 6,931 3,642,477 278,307 ¥6,708,688 Millions of yen 2011 ¥25,934,346 544,409 3,256,034 2,741,796 7,475,535 ¥39,952,123 2010 ¥16,738,321 422,648 3,548,359 2,967,641 4,946,997 ¥28,623,968 Millions of U.S. dollars 2011 $33,885 47 64 42,271 3,503 $79,770 Millions of U.S. dollars 2011 $311,899 6,547 39,159 32,974 89,904 $480,483 *1 Unsecured loaned securities for which borrowers have the right to sell or pledge in the amount of ¥50,935 million ($613 million) and ¥41,826 million are included in Japanese government bonds in Securities and in trading securities in Trading assets at March 31, 2011 and 2010, respectively. 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, ¥3,032,285 million ($36,468 million) are pledged, and ¥232,420 million ($2,795 million) are held in hand at March 31, 2011. The respective amounts at March 31, 2010 were ¥3,840,308 million and ¥133,566 million. *2 Japanese corporate bonds include private placement bonds (stipulated by Article 2-3 of the Financial Instruments and Exchange Act) which are guaranteed by banking subsidiaries in the amount of ¥1,969,902 million ($23,691 million) and ¥2,136,145 million at March 31, 2011 and 2010, respectively. *3 Japanese stocks and other include investments in unconsolidated subsidiaries and affiliates of ¥279,829 million ($3,365 million) and ¥321,897 million at March 31, 2011 and 2010, respectively. *4 Japanese stocks and other include investments in jointly controlled entities of ¥97,868 million ($1,177 million) and ¥94,369 million at March 31, 2011 and 2010, respectively. 5. Loans and Bills Discounted (1) Loans and bills discounted at March 31, 2011 and 2010 consisted of the following: March 31 Bills discounted ............................................................................................... Loans on notes ................................................................................................. Loans on deeds ................................................................................................. Overdrafts ....................................................................................................... Millions of yen 2011 ¥ 184,822 2,176,918 51,925,319 7,061,295 ¥61,348,355 2010 ¥ 196,382 2,324,520 52,839,032 7,341,097 ¥62,701,033 (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 2011 2010 ¥ 90,777 1,031,828 25,438 498,323 ¥1,646,369 ¥ 165,131 1,075,782 38,315 250,256 ¥1,529,484 Millions of U.S. dollars 2011 $ 2,223 26,181 624,477 84,922 $737,803 Millions of U.S. dollars 2011 $ 1,092 12,409 306 5,993 $19,800 *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).” SMFG 2011 83 SMFG Notes to Consolidated Financial Statements (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, 2011 and 2010 was ¥667,310 million ($8,025 million) and ¥617,381 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, 2011 and 2010 were ¥45,842,366 million ($551,321 million) and ¥41,957,592 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, 2011 and 2010 were ¥39,563,617 million ($475,810 million) and ¥36,373,235 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, 2011 and 2010 consisted of the following: March 31 Prepaid expenses .................................................................................................. Accrued income ................................................................................................... Deferred assets ..................................................................................................... Financial derivatives* .......................................................................................... Other .................................................................................................................. * Referred to in Note 32 7. Tangible Fixed Assets Tangible fixed assets at March 31, 2011 and 2010 consisted of the following: March 31 Buildings ............................................................................................................ Land* .................................................................................................................. Lease assets .......................................................................................................... Construction in progress ...................................................................................... Other tangible fixed assets ................................................................................... Total .................................................................................................................... Accumulated depreciation ................................................................................... * Includes land revaluation excess referred to in Note 15. Millions of yen 2011 ¥ 34,563 236,357 821,139 1,294,264 2,218,407 ¥4,604,732 2010 ¥ 30,643 239,422 488,712 1,079,708 1,771,559 ¥3,610,046 Millions of yen 2011 ¥ 350,494 551,839 10,527 4,464 251,583 ¥1,168,908 ¥ 717,073 2010 ¥ 314,461 544,075 8,159 8,206 206,222 ¥1,081,125 ¥ 671,298 Millions of U.S. dollars 2011 $ 416 2,843 9,875 15,565 26,680 $55,379 Millions of U.S. dollars 2011 $ 4,215 6,637 126 54 3,026 $14,058 $ 8,624 84 SMFG 2011 Notes to Consolidated Financial Statements SMFG 8. Intangible Fixed Assets Intangible fixed assets at March 31, 2011 and 2010 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, 2011 and 2010 consisted of the following: March 31 Assets pledged as collateral: Millions of yen 2011 ¥262,068 352,790 361 58,995 ¥674,216 2010 ¥215,563 363,507 367 46,809 ¥626,248 Millions of yen 2011 2010 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 ............................................................................. ¥ 2,859 327,259 1,926 2,565,106 8,586,487 2,149,928 10,436 15,019 5,102 26,053 955,000 726,365 5,078,535 356,577 5,119,245 11,140 110,568 ¥ 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 Millions of U.S. dollars 2011 $3,152 4,243 4 709 $8,108 Millions of U.S. dollars 2011 $ 34 3,936 23 30,849 103,265 25,856 126 181 61 313 11,485 8,736 61,077 4,288 61,566 134 1,330 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, 2011 and 2010: March 31 Cash and due from banks and Deposits with banks .............................................. Trading assets ...................................................................................................... Securities ............................................................................................................. Loans and bills discounted ................................................................................... Millions of yen 2011 ¥ 32,987 177,403 20,790,338 — 2010 ¥ 25,804 111,283 14,233,542 1,171,863 Millions of U.S. dollars 2011 $ 397 2,134 250,034 — At March 31, 2011, other assets included surety deposits of ¥119,299 million ($1,435 million), variation margins of futures market transac- tions of ¥18,029 million ($217 million) and other variation margins of ¥84,382 million ($1,015 million). At March 31, 2010, other assets included surety deposits of ¥102,085 million, variation margins of futures market transactions of ¥8,457 million and other variation margins of ¥83,768 million. SMFG 2011 85 SMFG Notes to Consolidated Financial Statements 10. Deposits Deposits at March 31, 2011 and 2010 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, 2011 and 2010 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 .................................................................... 12. Borrowed Money Borrowed money at March 31, 2011 and 2010 consisted of the following: Millions of yen March 31 Borrowed money*2 ...................................................... ¥10,769,668 ¥5,470,578 2010 2011 Millions of yen 2011 ¥ 7,046,031 38,444,302 721,677 4,931,391 26,891,477 8,366,323 3,964,058 ¥90,365,263 2010 ¥ 6,871,401 35,153,531 750,961 5,363,534 26,888,129 6,995,619 3,621,037 ¥85,644,215 Millions of yen 2011 ¥1,623,046 1,803 5,639 3,617,812 ¥5,248,302 2010 ¥1,582,808 2,367 6,961 3,474,589 ¥5,066,727 Millions of U.S. dollars 2011 $ 84,739 462,349 8,679 59,307 323,409 100,617 47,674 $1,086,774 Millions of U.S. dollars 2011 $19,520 22 68 43,509 $63,119 Millions of U.S. dollars 2011 $129,521 Average interest rate*1 2011 0.45% Due Jan. 2011–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 ¥371,232 million ($4,465 million) and ¥378,729 million at March 31, 2011 and 2010, respectively. The repayment schedule over the next 5 years on borrowed money at March 31, 2011 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 2011 ¥8,948,213 503,992 347,268 284,237 268,479 Millions of U.S. dollars 2011 $107,615 6,061 4,176 3,418 3,229 86 SMFG 2011 Notes to Consolidated Financial Statements SMFG 13. Bonds Bonds at March 31, 2011 and 2010 consisted of the following: March 31 Issuer SMBC: Description Short-term bonds, payable in Yen .......................... Straight bonds, payable in Yen .............................. Straight bonds, payable in Euroyen ........................ Straight bonds, payable in U.S. dollars .................. 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 ..................... Other consolidated subsidiaries: Straight bonds, payable in Yen .............................. Subordinated bonds, payable in Yen ...................... Short-term bonds, payable in Yen .......................... Millions of yen*1 2011 2010 Millions of U.S. dollars 2011 Interest rate*2 (%) 2011 Due ¥ 40,999 {40,999} 1,233,898 {197,793} 20,900 {5,000} 290,823 ($3,497,576 thousand) 46,444 (A$539,931 thousand) 1,373,255 {49,999} 447,494 88,182 ($1,060,522 thousand) {1,995} 125,885 (€1,071,181 thousand) ¥ 164,678 {164,678} 1,032,907 {149,198} 20,900 $ 493 0.10 Apr. 2011 14,839 0.12–1.813 Apr. 2011–May 2025 251 0.00–4.66895 Mar. 2012–Feb. 2037 — 3,498 1.95–3.15 Jul. 2013–Jan. 2016 46,031 (A$539,895 thousand) 1,383,521 {149,798} 593,800 102,371 ($1,100,179 thousand) 41,162 (€329,591 thousand) 559 5.76 Mar. 2013 16,515 1.04625–2.80 Jun. 2011–Dec. 2020 5,382 1,060 0.44–2.97 May 2016–Perpetual 5.625–8.00 Nov. 2011–Perpetual 1,514 4.00–4.375 Nov. 2020–Perpetual 113,411 {26,010} 125,798 1,142,198 {1,142,198} ¥5,049,293 89,738 {62,842} 112,239 {140} 1,047,500 {1,047,500} ¥4,634,851 1,364 0.30417–4.95 Apr. 2011–Jan. 2041 1,513 1.80–4.50 Jun. 2016–Perpetual 13,737 0.121–0.45 Apr. 2011–Aug. 2011 $60,725 *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, 2011 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 2011 ¥1,464,015 375,313 405,297 270,100 609,627 Millions of U.S. dollars 2011 $17,607 4,514 4,874 3,248 7,332 SMFG 2011 87 SMFG Notes to Consolidated Financial Statements 14. Other Liabilities Other liabilities at March 31, 2011 and 2010 consisted of the following: March 31 Accrued expenses ................................................................................................. Unearned income ................................................................................................. Income taxes payable ........................................................................................... Financial derivatives*1 ......................................................................................... Lease liabilities*2 ................................................................................................. Other .................................................................................................................. Millions of yen 2011 ¥ 132,089 167,880 47,431 818,962 64,436 2,957,458 ¥4,188,259 2010 ¥ 144,338 174,931 56,708 818,105 58,742 1,940,320 ¥3,193,146 Millions of U.S. dollars 2011 $ 1,589 2,019 570 9,849 775 35,568 $50,370 *1 Referred to in Note 32 *2 Average interest rate on lease liabilities for the year ended March 31, 2011 was 4.60%. 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, 2011 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 2011 ¥21,680 15,680 10,496 6,712 4,288 Millions of U.S. dollars 2011 $261 189 126 81 52 15. Land Revaluation Excess SMBC and certain consolidated subsidiary revaluated their own land for business activities in accordance with the “Act on Revaluation of Land” (the “Act”) (Act No. 34, effective March 31, 1998) and “Act for Partial Revision of Act on Revaluation of Land” (Act No. 19, 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 Act. 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 A consolidated subsidiary and an affiliate: March 31, 1999 and March 31, 2002 Method of revaluation (stipulated in Article 3-3 of the Act) SMBC: Fair values were determined by applying appropriate adjustments for land shape and timing of appraisal to the values stipulated in Article 2-3, 2-4 or 2-5 of “Order for Enforcement of Act on Revaluation of Land” (Cabinet Order No. 119 of March 31, 1998). A consolidated subsidiary and an affiliate: Fair values were determined based on the values stipulated in Articles 2-3 and 2-5 of “Order for Enforcement of Act on Revaluation of Land” (Cabinet Order No. 119 of March 31, 1998). 88 SMFG 2011 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, 2011 and 2010 were as follows: Number of shares 2011 2010 Authorized March 31 Common stock ........................................................................................ 3,000,000,000 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 ........................................................................................................ 3,000,634,001 1,414,125,626 — 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 1,414,055,625 — — 70,001 — — — 1,414,125,626 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 Companies 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 Companies 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 2011 89 SMFG Notes to Consolidated Financial Statements 17. Fees and Commissions Fees and commissions for the fiscal years ended March 31, 2011 and 2010 consisted of the following: 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 ............................................................................................................... Millions of yen 2011 ¥ 82,604 127,856 71,277 18,054 6,507 62,762 185,970 163,706 178,720 ¥897,461 ¥ 33,958 97,272 ¥131,230 2010 ¥ 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 18. Trading Income Trading income for the fiscal years ended March 31, 2011 and 2010 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 2011 ¥ 94,234 1,538 140,157 1,162 ¥237,093 2010 ¥ 63,424 2,254 127,833 576 ¥194,087 19. Other Operating Income Other operating income for the fiscal years ended March 31, 2011 and 2010 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 2011 ¥ 209,496 105 693,492 11,336 125,231 ¥1,039,662 2010 ¥ 90,942 10 243,237 — 118,823 ¥453,012 20. Other Operating Expenses Other operating expenses for the fiscal years ended March 31, 2011 and 2010 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 2011 ¥ 47,874 7,194 984 2,701 627,378 44,556 — 127,554 ¥858,243 2010 ¥ 30,122 17,401 331 1,197 201,932 1,591 17,011 132,186 ¥401,773 90 SMFG 2011 Millions of U.S. dollars 2011 $ 993 1,538 857 217 78 755 2,237 1,969 2,149 $10,793 $ 408 1,170 $ 1,578 Millions of U.S. dollars 2011 $1,133 18 1,686 14 $2,851 Millions of U.S. dollars 2011 $ 2,520 1 8,340 136 1,506 $12,503 Millions of U.S. dollars 2011 $ 576 87 12 32 7,545 536 — 1,534 $10,322 Notes to Consolidated Financial Statements SMFG 21. Other Income Other income for the fiscal years ended March 31, 2011 and 2010 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 ........................................................................... Gains on step acquisitions ................................................................................... Other .................................................................................................................. Millions of yen 2011 ¥27,523 203 884 2,813 12,655 29,427 ¥73,507 2010 ¥ 57,231 130 17,179 968 — 35,128 ¥110,638 22. Other Expenses Other expenses for the fiscal years ended March 31, 2011 and 2010 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* .................................................................. Provision for reserve for loss on interest repayment .............................................. Influence amount as a result of the application of Accounting Standard for Asset Retirement Obligations ............................................................................ Other .................................................................................................................. *Losses on impairment of fixed assets consisted of the following: Millions of yen 2011 ¥156,571 4,551 114,921 352 6,834 13,319 5,914 5,411 14,530 3,552 20,921 ¥346,881 2010 ¥176,672 34,814 32,495 375 76,439 21,542 6,003 12,856 — — 65,052 ¥426,252 Millions of U.S. dollars 2011 $331 2 11 34 152 354 $884 Millions of U.S. dollars 2011 $1,883 55 1,382 4 82 160 71 65 175 43 252 $4,172 Year ended March 31 Tokyo metropolitan area ........................................ Branch (—) Area Purpose of use 2011 Corporate assets (5 items) Idle assets (39 items) Other (4 items) Kinki area ............................................................. Branches (4 branches) Corporate assets (—) Idle assets (42 items) Other (—) Other .................................................................... Corporate assets (—) Idle assets (5 items) Other (—) Type Land and buildings, etc. Land and buildings, etc. Land and buildings, etc. Millions of yen 2011 2010 ¥ — ¥ 13 8,295 1,511 335 164 35 1,436 256 21 281 503 254 1,070 461 69 — 3,542 — — 13 — Millions of U.S. dollars 2011 $ — 3 13 6 1 — 43 — — 0 — 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 their branches, corporate assets, idle assets and others. 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 2011 91 SMFG Notes to Consolidated Financial Statements 23. Other Comprehensive Income Other comprehensive income for the fiscal year ended March 31, 2010 consisted of the following: Year ended March 31 Other comprehensive income ................................................................................................................................................. Net unrealized gains on other securities ............................................................................................................................. Net deferred losses on hedges ............................................................................................................................................. Foreign currency translation adjustments ........................................................................................................................... Share of other comprehensive income of associates accounted for by equity method ............................................................ 24. Comprehensive Income Comprehensive income for the fiscal year ended March 31, 2010 consisted of the following: Year ended March 31 Comprehensive income .......................................................................................................................................................... Comprehensive income attributable to shareholders of the parent company ........................................................................ Comprehensive income attributable to minority interests .................................................................................................. 25. Deferred Tax Assets and Liabilities (1) Significant components of deferred tax assets and liabilities at March 31, 2011 and 2010 were as follows: March 31 Deferred tax assets: 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 ............................................................................... Millions of yen 2011 2010 ¥ 273,415 316,010 454,603 161,174 33,236 77,284 6,848 10,857 249,420 1,582,851 (739,055) 843,795 (101,791) (23,459) (44,015) (12,967) (4,502) (32,840) (219,576) ¥ 624,219 ¥ 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 Millions of yen 2010 ¥424,477 465,868 (19,065) (4,399) (17,926) Millions of yen 2010 ¥803,705 707,804 95,900 Millions of U.S. dollars 2011 $ 3,288 3,801 5,467 1,938 400 929 82 131 3,000 19,036 (8,888) 10,148 (1,224) (282) (530) (156) (54) (395) (2,641) $ 7,507 (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, 2011 and 2010. A reconciliation of the effective income tax rate reflected in the accompanying consolidated statements of income to the statutory tax rate for the years ended March 31, 2011 and 2010 was as follows: Statutory tax rate ............................................................................................................................... Valuation allowance ....................................................................................................................... Dividends exempted for income tax purposes ................................................................................. Gains on step acquisitions .............................................................................................................. Equity in losses of affiliates ............................................................................................................ Other ............................................................................................................................................. Effective income tax rate .................................................................................................................... 92 SMFG 2011 2011 40.69% (11.53) (1.17) (0.62) 0.66 1.07 29.10% 2010 40.69% (10.81) — — 1.91 0.26 32.05% Notes to Consolidated Financial Statements SMFG 26. Changes in Net Assets (1) Type and number of shares issued and treasury shares are as follows: Year ended March 31, 2011 Shares issued March 31, 2010 Number of shares Increase Decrease Common stock ................................................... 1,414,055,625 70,001 Preferred stock (1st series Type 6) ...................... Total .............................................................. 1,414,125,626 Treasury shares — — — — — — March 31, 2011 1,414,055,625 70,001 1,414,125,626 Common stock ................................................... Total .............................................................. 17,070,100 17,070,100 15,516,991* 15,516,991 5,177* 5,177 32,581,914 32,581,914 * Increase in number of treasury common shares issued: (cid:129) 37,591 shares due to purchase of fractional shares (cid:129) 15,479,400 shares due to acquisition of SMFG shares by SMFG Card & Credit, Inc., a wholly-owned subsidiary of SMFG, in connection with making Cedyna Financial Corporation a wholly-owned subsidiary of SMFG Card & Credit through the share exchange Decrease in number of treasury common shares issued: (cid:129) 5,177 shares due to sale of fractional shares 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 .............................................................. *1 Increase in number of common shares issued: 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 (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 2011 93 SMFG Notes to Consolidated Financial Statements (2) Information on stock acquisition rights is as follows: Year ended March 31, 2011 SMFG .............................. Consolidated subsidiary ... Total ................................ Year ended March 31, 2010 SMFG .............................. Consolidated subsidiary ... Total ................................ Detail of stock acquisition rights Stock options — Type of shares — — March 31, 2010 — — Number of shares Increase — — Decrease — — March 31, 2011 — — Detail of stock acquisition rights Stock options — Type of shares — — March 31, 2009 — — Number of shares Increase — — Decrease — — March 31, 2010 — — Millions of U.S. dollars March 31, 2011 $2 1 $3 Millions of yen March 31, 2011 ¥170 91 ¥262 Millions of yen March 31, 2010 ¥— 81 ¥81 (3) Information on dividends is as follows: (a) 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 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 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 Effective date Record 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 (b) Dividends paid in the fiscal year ended March 31, 2011 Type of shares Common stock ...................................................... Preferred stock (1st series Type 6) .......................... Aggregate amount of dividends ¥77,567 3,097 Millions of yen, except per share amount Cash dividends per share ¥ 55 44,250 Record date March 31, 2010 March 31, 2010 Effective date June 29, 2010 June 29, 2010 Date of resolution: Ordinary general meeting of shareholders held on June 29, 2010 Type of shares Common stock ...................................................... Preferred stock (1st series Type 6) .......................... Aggregate amount of dividends ¥70,515 3,097 Date of resolution: Meeting of the Board of Directors held on November 12, 2010 94 SMFG 2011 Millions of yen, except per share amount Cash dividends per share ¥ 50 44,250 Record date Effective date September 30, 2010 December 3, 2010 September 30, 2010 December 3, 2010 Notes to Consolidated Financial Statements SMFG (c) Dividends to be paid in the fiscal year ending March 31, 2012 Type of shares Common stock ...................................................... Preferred stock (1st series Type 6) .......................... Aggregate amount of dividends ¥70,514 3,097 Date of resolution: Ordinary general meeting of shareholders held on June 29, 2011 27. Cash Flows Fiscal year ended March 31, 2011 Millions of yen, except per share amount Source of dividends Retained earnings Retained earnings Cash dividends per share ¥ 50 44,250 Record date Effective date March 31, 2011 June 29, 2011 March 31, 2011 June 29, 2011 Significant non-money transactions Cedyna Financial Corporation and 8 other companies were newly consolidated through a third-party allotment of new shares issued by the company. Their major assets and liabilities are as follows: Assets ................................................................................................................................... Loans and bills discounted ................................................................................................ Other assets ...................................................................................................................... Customers’ liabilities for acceptances and guarantees ......................................................... Liabilities ............................................................................................................................. Borrowed money ............................................................................................................... Acceptances and guarantees .............................................................................................. Millions of yen ¥2,631,525 438,497 803,639 1,124,290 ¥2,520,313 989,790 1,124,290 Millions of U.S. dollars $31,648 5,274 9,665 13,521 $30,310 11,904 13,521 Fiscal year ended March 31, 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) (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 Liabilities .................................................................................................................................................................. Deposits ................................................................................................................................................................ ¥1,078,769 1,033,256 (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 Liabilities .................................................................................................................................................................. Borrowed money .................................................................................................................................................... Acceptances and guarantees ................................................................................................................................... ¥714,850 343,002 258,620 SMFG 2011 95 SMFG Notes to Consolidated Financial Statements 28. Employee Retirement Benefits (1) Outline of employee retirement benefits Consolidated subsidiaries in Japan have contributory and non-contributory funded or unfunded 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 pension 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) ........................... 2011 ¥(976,271) 883,255 (93,016) 266,775 (10,365) 163,393 207,997 ¥ (44,604) Note: Some consolidated subsidiaries adopt the simple method in calculating the projected benefit obligation. 2010 ¥(938,161) 891,366 (46,794) 226,268 (15,234) 164,240 205,931 ¥ (41,691) (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 .......................................................................................................... 2011 ¥23,505 23,621 (27,624) 45,902 (6,229) 4,812 ¥63,988 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.” 2010 ¥21,052 22,459 (23,883) 60,456 (11,167) 4,229 ¥73,146 (4) Assumptions Millions of U.S. dollars 2011 $(11,741) 10,622 (1,119) 3,208 (124) 1,965 2,501 $ (536) Millions of U.S. dollars 2011 $283 284 (332) 552 (75) 58 $770 The principal assumptions used in determining benefit obligation and pension expenses at or for the fiscal years ended March 31, 2011 and 2010 were as follows: Year ended March 31 Discount rate .............................................................. Domestic consolidated subsidiaries Overseas consolidated subsidiaries Expected rate of return on plan assets ......................... Domestic consolidated subsidiaries Overseas consolidated subsidiaries 1.4% to 2.5% 5.4% to 9.0% 0% to 4.0% 5.5% to 5.6% 2010 1.4% to 2.5% 0% to 4.0% 2011 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, 2011 and 2010. 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, 2011 and 2010. 29. 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. 96 SMFG 2011 Notes to Consolidated Financial Statements SMFG (b) Lessor side (i) Breakdown of lease investment assets March 31 Lease receivables ................................................................................... Residual value ...................................................................................... Unearned interest income ..................................................................... Total ..................................................................................................... 2011 ¥1,241,757 95,359 (206,317) ¥1,130,799 2010 ¥1,343,868 103,095 (233,640) ¥1,213,323 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 ..................................................................................................... 2011 ¥230,050 160,632 111,555 53,371 40,555 84,682 ¥680,846 2010 ¥242,087 173,269 109,219 75,511 32,981 73,660 ¥706,728 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 ..................................................................................................... 2011 ¥ 389,029 288,064 210,604 129,630 77,517 146,911 ¥1,241,757 2010 ¥ 407,746 306,937 220,648 152,399 79,417 176,720 ¥1,343,868 Millions of U.S. dollars 2011 $14,934 1,147 (2,481) $13,600 Millions of U.S. dollars 2011 $2,767 1,932 1,341 642 488 1,018 $8,188 Millions of U.S. dollars 2011 $ 4,679 3,464 2,533 1,559 932 1,767 $14,934 (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, 2011 was ¥10,115 million ($122 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, 2011 and 2010 were as follows: March 31 Due within 1 year ................................................................................. Due after 1 year .................................................................................... Total ..................................................................................................... 2011 ¥ 34,804 267,049 ¥301,854 2010 ¥17,153 69,742 ¥86,895 Millions of yen Millions of U.S. dollars 2011 $ 418 3,212 $3,630 (b) Lessor side Future minimum lease payments on operating leases which were not cancelable at March 31, 2011 and 2010 were as follows: March 31 Due within 1 year ................................................................................. Due after 1 year .................................................................................... Total ..................................................................................................... 2011 ¥ 36,995 156,549 ¥193,545 2010 ¥ 23,585 122,599 ¥146,185 Millions of yen Millions of U.S. dollars 2011 $ 445 1,883 $2,328 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. SMFG 2011 97 SMFG Notes to Consolidated Financial Statements 30. Financial Instruments (1) Status of financial instruments (a) Policies on financial instruments SMFG conducts banking and other financial services such as securities, leasing, credit card, invest banking, consumer finance, and venture capital. Its banking business includes deposit taking, lending, securities trading, securities investment, domestic and foreign exchange transactions, brokerage, etc. of financial futures transactions, etc., cor- porate bond trust services, trust business, sale of securities investment trusts, sale of insurance products, and securities intermediary services. 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. 98 SMFG 2011 (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 Note 2. (17) 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. 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 credit 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, operat- ing independently from the business units, audits asset quality, credit 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 Notes to Consolidated Financial Statements SMFG 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 one 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 SMFG 2011 99 SMFG Notes to Consolidated Financial Statements Department, which is independent from the business 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 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 and, based on 4 years of historical observation, calculates the maximum loss that may occur as a result of market fluctuations in 1 day with a probability of 1%. 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). — Quantitative information on market risks As of March 31, 2011, total VaR of SMBC and other major consolidated subsidiaries was ¥48.6 billion in the banking book (market operations for generating profit through management of interest rates, terms, and other aspects of assets (loans, bonds, etc.) and liabilities (deposits, etc.)), ¥6.8 billion in the trading book (market operations for generating profit by taking advantage of short-term fluctuations in market values and differences in value among markets) and ¥114.1 billion in the holding of shares (listed shares) for the purpose of strategic investment. However, it should be noted that these figures are statistical figures that change according to changes in the assumptions and the calculation methods, and may not cover the risk of future market conditions fluctuat- ing drastically compared to market fluctuations of the past. — 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. 100 SMFG 2011 Notes to Consolidated Financial Statements SMFG (2) Fair value of financial instruments (a) Consolidated balance sheet amounts, fair values and net unrealized gains or losses of financial instruments as of March 31, 2011 and 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 Hedge accounting not applied ..................................................... Hedge accounting applied ........................................................... Total ................................................................................................ Consolidated balance sheet amount ¥ 9,227,272 850,997 131,104 4,740,410 1,110,692 3,108,841 24,011 4,182,273 34,871,036 61,348,355 (812,542) 60,535,813 1,072,850 1,719,905 ¥121,575,209 ¥ 81,998,940 8,366,323 2,629,407 726,365 5,713,233 337,120 1,623,046 10,769,668 256,160 1,183,198 3,866,095 216,171 ¥117,685,729 Millions of yen 2011 Fair value ¥ 9,233,629 851,482 131,145 4,740,410 1,117,128 3,108,841 24,011 4,242,131 34,871,036 61,586,792 1,076,542 1,816,390 ¥122,799,543 ¥ 82,015,066 8,365,839 2,629,406 726,365 5,713,233 337,120 1,623,046 10,780,649 256,160 1,183,198 3,952,658 216,171 ¥117,798,915 ¥ 16,149 357,952 ¥ 374,101 ¥ 16,149 357,952 ¥ 374,101 Net unrealized gains (losses) ¥ 6,357 484 40 — 6,435 — — 59,857 — 1,050,978 3,692 96,485 ¥1,224,333 ¥ 16,126 (484) (0) — — — — 10,981 — — 86,563 — ¥ 113,186 ¥ — — ¥ — SMFG 2011 101 SMFG Notes to Consolidated Financial Statements 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 2011 Notes to Consolidated Financial Statements SMFG Millions of U.S. dollars 2011 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 $ 110,971 10,235 1,577 57,010 13,358 37,388 289 50,298 419,375 737,803 (9,772) 728,031 12,903 20,684 $1,462,119 $ 986,157 100,617 31,622 8,736 68,710 4,054 19,520 129,521 3,081 14,230 46,495 2,600 $1,415,343 $ 194 4,305 $ 4,499 Fair value $ 111,048 10,240 1,577 57,010 13,435 37,388 289 51,018 419,375 740,671 12,947 21,845 $1,476,843 $ 986,351 100,611 31,622 8,736 68,710 4,054 19,520 129,653 3,081 14,230 47,536 2,600 $1,416,704 $ 194 4,305 $ 4,499 Net unrealized gains (losses) $ 77 5 0 — 77 — — 720 — 12,640 44 1,161 $14,724 $ 194 (6) (0) — — — — 132 — — 1,041 — $ 1,361 $ — — $ — *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 and Deposits with 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 and Deposits with 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 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 interest rate and a credit risk premium. Regarding claims on bankrupt borrowers, effectively SMFG 2011 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 Issues 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 using the same method applied to the estimation of a loan loss. 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. 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 fair 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. 104 SMFG 2011 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 2011 2010 Millions of U.S. dollars 2011 Monetary claims bought without market prices*1 ........................................ ¥ 7,606 ¥ 7,889 $ 92 Securities: Unlisted stocks, etc.*2, 4 .............................................................................. Investments in partnership, etc.*3, 4 ............................................................. Total ................................................................................................................ *1 Beneficiary claims on loan trusts 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. *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 291,922 354,422 ¥654,234 278,869 340,113 ¥626,589 3,354 4,090 $7,536 in their balance sheets and statements of income. *4 Unlisted stocks and investments in partnership totaling ¥15,076 million ($181 million) and ¥26,770 million were written-down in the fiscal years ended March 31, 2011 and 2010, respectively. (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, 2 ......................................... 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 ¥ 7,945,095 842,638 131,104 4,740,410 751,345 13,702,861 165,782 155,000 5,032 4,750 1,000 13,537,079 11,517,890 18,033 642,634 1,358,521 13,013,773 1,074,722 540,645 ¥42,742,597 Millions of yen 2011 After 1 year through 5 years ¥ 2,938 8,998 — — 98,873 16,893,389 3,708,714 3,315,000 166,107 226,607 1,000 13,184,674 7,620,372 278,781 1,835,259 3,450,261 21,474,032 1,685 938,489 ¥39,418,406 After 5 years through 10 years ¥ — — — — 58,080 5,309,448 304,400 290,000 100 8,800 5,500 5,005,048 2,944,300 69,793 405,417 1,585,536 7,911,639 — 106,288 ¥13,385,457 After 10 years ¥ — — — — 193,178 547,556 — — — — — 547,556 — 44 58,833 488,678 11,235,643 — 39,086 ¥12,015,464 SMFG 2011 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 ............................................................................. March 31 Deposits with banks ..................................................... Call loans and bills bought ........................................... Receivables under resale agreements ............................. Receivables under securities borrowing transactions ..... Monetary claims bought*1, 2 ......................................... 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 Within 1 year $ 95,551 10,134 1,577 57,010 9,036 164,797 1,994 1,864 61 57 12 162,803 138,519 217 7,729 16,338 156,510 12,925 6,502 $514,042 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 Millions of U.S. dollars 2011 After 1 year through 5 years $ 35 108 — — 1,189 203,168 44,603 39,868 1,998 2,725 12 158,565 91,646 3,353 22,072 41,494 258,257 20 11,287 $474,064 After 5 years through 10 years $ — — — — 699 63,854 3,661 3,488 1 106 66 60,193 35,410 839 4,876 19,068 95,149 — 1,278 $160,980 After 10 years ¥ — — — — 189,786 717,074 — — — — — 717,074 364,500 46 60,592 291,934 10,884,978 — 40,375 ¥11,832,214 After 10 years $ — — — — 2,323 6,585 — — — — — 6,585 — 0 708 5,877 135,125 — 470 $144,503 *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 .......................................................................................... Millions of yen 2011 ¥ 2,043 27,402 998,936 616 8,685 2010 ¥ 3,196 16,989 1,213,627 3,286 10,048 Millions of U.S. dollars 2011 $ 25 330 12,014 7 104 *2 Does not include “Monetary claims bought” and “Loans and bills discounted” without tenure totaling ¥4,047million ($49 million) and ¥6,717,074 million ($80,783 million) at March 31, 2011, respectively. Does not include “Loans and bills discounted” without tenure totaling ¥6,829,836 million at March 31, 2010. 106 SMFG 2011 Notes to Consolidated Financial Statements SMFG (5) Redemption schedule of bonds, borrowed money and other interest-bearing debts 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 ¥ 76,809,748 8,197,688 2,629,407 726,365 5,713,233 337,120 8,948,213 256,160 1,183,210 280,805 216,171 ¥105,298,124 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 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 $ 923,749 98,589 31,622 8,736 68,710 4,054 107,615 3,081 14,230 3,377 2,600 $1,266,363 * Demand deposits are included in “Within 1 year.” Deposits include current deposits. Millions of yen 2011 After 1 year through 5 years ¥4,611,848 168,634 — — — — 1,403,977 — — 1,660,338 — ¥7,844,799 After 5 years through 10 years ¥ 348,749 — — — — — 259,433 — — 1,633,465 — ¥2,241,648 Millions of yen 2010 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 Millions of U.S. dollars 2011 After 1 year through 5 years $55,464 2,028 — — — — 16,885 — — 19,968 — $94,345 After 5 years through 10 years $ 4,194 — — — — — 3,120 — — 19,645 — $26,959 After 10 years ¥227,549 — — — — — 158,043 — — 293,153 — ¥678,746 After 10 years ¥251,172 — — — — — 148,392 — — 408,790 — ¥808,356 After 10 years $2,737 — — — — — 1,901 — — 3,525 — $8,163 SMFG 2011 107 SMFG Notes to Consolidated Financial Statements 31. 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. (a) Securities classified as trading purposes March 31 Valuation gains included in the earnings for the fiscal year ........................ (b) Bonds classified as held-to-maturity Millions of yen 2011 ¥(6,863) 2010 ¥(2,583) Millions of U.S. dollars 2011 $(83) 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 ................................................................................................... ¥3,384,266 159,618 237,233 4,193 ¥3,785,310 ¥ 379,873 11,899 1,887 10,301 ¥ 403,962 ¥4,189,272 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 2011 Fair value ¥3,437,088 162,339 243,070 4,201 ¥3,846,700 ¥ 378,410 11,860 1,878 10,282 ¥ 402,430 ¥4,249,130 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) ¥52,821 2,721 5,837 8 ¥61,389 ¥ (1,463) (39) (9) (19) ¥ (1,531) ¥59,857 Net unrealized gains (losses) ¥49,221 3,079 7,039 4 ¥59,344 ¥ (626) (2) (1) (104) ¥ (734) ¥58,610 108 SMFG 2011 Notes to Consolidated Financial Statements SMFG March 31 Bonds with unrealized gains: 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 ................................................................................................... (c) Other securities Consolidated balance sheet amount $40,701 1,920 2,853 50 $45,524 $ 4,568 143 23 124 $ 4,858 $50,382 Millions of U.S. dollars 2011 Fair value $41,336 1,952 2,923 51 $46,262 $ 4,550 143 23 124 $ 4,840 $51,102 Millions of yen 2011 Net unrealized gains (losses) $635 32 70 1 $738 $ (18) (0) (0) (0) $ (18) $720 Consolidated balance sheet amount Acquisition cost Net unrealized gains (losses) 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 ................................................................................................... ¥ 1,341,992 12,365,024 9,468,315 199,005 2,697,703 3,125,508 ¥16,832,525 ¥ 869,937 13,194,988 12,701,891 173,886 319,210 4,448,401 ¥18,513,327 ¥35,345,852 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 ¥ 854,218 12,256,383 9,423,084 197,609 2,635,688 3,001,059 ¥16,111,661 ¥ 1,045,754 13,226,858 12,729,163 175,423 322,272 4,590,679 ¥18,863,292 ¥34,974,953 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 ¥ 487,773 108,640 45,230 1,395 62,014 124,449 ¥ 720,864 ¥(175,817) (31,870) (27,271) (1,536) (3,062) (142,277) ¥(349,965) ¥ 370,899 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 SMFG 2011 109 SMFG Notes to Consolidated Financial Statements 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 2011 Consolidated balance sheet amount Acquisition cost Net unrealized gains (losses) $ 16,139 148,708 113,870 2,394 32,444 37,589 $202,436 $ 10,462 158,689 152,759 2,091 3,839 53,499 $222,650 $425,086 $ 10,273 147,401 113,326 2,377 31,698 36,092 $193,766 $ 12,577 159,072 153,087 2,109 3,876 55,210 $226,859 $420,625 $ 5,866 1,307 544 17 746 1,497 $ 8,670 $(2,115) (383) (328) (18) (37) (1,711) $(4,209) $ 4,461 Notes: 1. Net unrealized gains (losses) on other securities shown above include gains of ¥1,153 million ($14 million) for the fiscal year ended March 31, 2011 and ¥105 million for the fiscal year ended March 31, 2010 that are recognized in the fiscal year’s earnings by applying fair value hedge accounting. 2. Consolidated balance sheet amounts of other securities whose fair values are extremely difficult to determine are as follows: March 31 Stocks ......................................................................................................................... Other ......................................................................................................................... Total ........................................................................................................................... 2011 ¥274,329 352,260 ¥626,589 2010 ¥285,123 369,111 ¥654,234 Millions of yen Millions of U.S. dollars 2011 $3,299 4,237 $7,536 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 years ended March 31, 2011 and 2010 There are no corresponding transactions. (e) Other securities sold during the years ended March 31, 2011 and 2010 Year ended March 31 Stocks ..................................................................................................... Bonds ..................................................................................................... Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other ..................................................................................................... Total ....................................................................................................... Sales amount ¥ 47,019 18,058,502 17,690,062 137,365 231,074 18,652,000 ¥36,757,522 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 Millions of yen 2011 Gains on sales ¥ 11,371 71,653 69,180 907 1,566 152,588 ¥235,613 Millions of yen 2010 Gains on sales ¥ 50,898 35,397 32,937 634 1,825 61,872 ¥148,167 Losses on sales ¥ (3,203) (32,572) (31,297) (633) (641) (16,204) ¥(51,980) Losses on sales ¥ (3,556) (6,154) (5,915) (103) (136) (24,367) ¥(34,079) 110 SMFG 2011 Notes to Consolidated Financial Statements SMFG Millions of U.S. dollars 2011 Year ended March 31 Stocks ..................................................................................................... Bonds ..................................................................................................... Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other ..................................................................................................... Total ....................................................................................................... Sales amount $ 566 217,180 212,749 1,652 2,779 224,317 $442,063 Gains on sales $ 137 862 832 11 19 1,835 $2,834 Losses on sales $ (38) (392) (376) (8) (8) (195) $(625) (f) Change of classification of securities There are no corresponding transactions. (g) Write-down of securities 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 balance sheet amount and the amount of write-down is accounted for as valuation loss for the fiscal year. Valuation losses for the fiscal years ended March 31, 2011 and 2010 were ¥109,921 million ($1,322 million) and ¥19,519 million, respectively. 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. (2) Money held in trust (a) Money held in trust classified as trading purposes March 31 Consolidated balance sheet amount ............................................................ Valuation gains included in the earnings for the fiscal year ........................ 2011 ¥1,441 1 2010 ¥1,483 13 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 Consolidated balance sheet amount ............................................................ Acquisition cost ......................................................................................... Net unrealized gains (losses) ...................................................................... Unrealized gains .................................................................................... Unrealized losses .................................................................................... 2011 ¥22,569 22,527 42 42 — 2010 ¥17,250 17,188 62 157 (95) Millions of yen Notes: 1. Consolidated balance sheet amount is calculated using market prices at the fiscal year-end. 2. “Unrealized gains” and “Unrealized losses” are breakdowns of “Net unrealized gains (losses)” respectively. Millions of U.S. dollars 2011 $17 0 Millions of U.S. dollars 2011 $271 271 0 0 — SMFG 2011 111 SMFG Notes to Consolidated Financial Statements (3) Net unrealized gains on other securities and other money held in trust Millions of yen March 31 Net unrealized gains .................................................................................. Other securities ..................................................................................... Other money held in trust ..................................................................... (–) Deferred tax liabilities .......................................................................... Net unrealized gains on other securities (before adjustment) ...................... (–) Minority interests ................................................................................. (+) SMFG’s interest in net unrealized gains on valuation of other securities held by the equity method affiliates .................................... Net unrealized gains on other securities ..................................................... 2011 ¥369,852 369,810 42 102,593 267,259 7,125 12,172 ¥272,306 2010 ¥586,154 586,091 62 168,758 417,396 7,991 3,304 ¥412,708 Millions of U.S. dollars 2011 $4,448 4,448 0 1,234 3,214 85 146 $3,275 Notes: 1. Net unrealized gains on other securities included gains of ¥1,153 million ($14 million) for the fiscal year ended March 31, 2011 and ¥105 million for the fiscal year ended March 31, 2010 that are recognized in the fiscal year’s earnings by applying fair value hedge accounting. 2. Net unrealized gains included foreign currency translation adjustments on non-marketable securities denominated in foreign currencies. 32. Derivative Transactions (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. (a) Interest rate derivatives March 31 Listed Interest rate futures: Sold .................................................................................................... Bought ............................................................................................... Interest rate options: Sold .................................................................................................... Bought ............................................................................................... 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 ...................................... Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... Caps: Sold .................................................................................................... Bought ............................................................................................... Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥ 36,061,333 33,791,946 ¥ 2,080,554 2,088,859 ¥ (13,057) 12,150 ¥ (13,057) 12,150 16,628 420,747 — — (1) (12) (1) (12) — 19,504,719 356,885,048 158,333,988 170,756,972 27,653,869 3,391,868 2,924,852 20,895,278 9,178,858 882,481 8,551,945 578,528 1,678,256 / — 314,376 267,296,032 120,027,611 129,214,787 17,913,499 2,347,307 2,076,786 5,852,048 2,985,925 278,959 8,419,741 333,204 937,592 / — (704) 95,050 3,822,736 (3,725,094) (1,507) (75,573) 72,362 (10,084) 7,603 (10,006) 7,460 — (704) 95,050 3,822,736 (3,725,094) (1,507) (75,573) 72,362 (10,084) 7,603 (10,006) 7,460 (14,089) 42,041 ¥ 113,136 (14,089) 42,041 ¥ 113,136 112 SMFG 2011 Notes to Consolidated Financial Statements SMFG Millions of yen 2010 Contract amount Total Over 1 year Fair value Valuation gains (losses) March 31 Listed Interest rate futures: 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: Sold .................................................................................................... Bought ............................................................................................... Interest rate options: Sold .................................................................................................... Bought ............................................................................................... 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 ...................................... Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... Caps: Sold .................................................................................................... Bought ............................................................................................... Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) $ 433,690 406,397 $ 25,022 25,122 $ (157) 146 $ (157) 146 200 5,060 — — (0) (0) (0) (0) — 234,573 4,292,063 1,904,197 2,053,602 332,578 40,792 35,176 251,296 110,389 10,613 102,850 6,958 20,183 / — 3,781 3,214,625 1,443,507 1,553,996 215,436 28,230 24,976 70,379 35,910 3,355 101,260 4,007 11,276 / — (9) 1,143 45,974 (44,800) (18) (909) 870 (121) 91 (120) 90 — (9) 1,143 45,974 (44,800) (18) (909) 870 (121) 91 (120) 90 (169) 506 $ 1,361 (169) 506 $ 1,361 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of income. 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. SMFG 2011 113 SMFG Notes to Consolidated Financial Statements (b) Currency derivatives March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥20,597,671 ¥12,937,360 ¥(392,609) ¥ (28,299) 711,681 948,904 50,708,557 3,054,155 2,935,419 / 672,001 695,468 19,400,525 1,996,329 1,894,947 / (23,439) 38,789 114,272 (300,544) 420,803 ¥(142,728) (23,439) 38,789 114,272 (300,544) 420,803 ¥221,581 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) 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 Sold .................................................................................................... Bought ............................................................................................... 3,855,995 3,850,518 Other: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... 51 42 / — — / 1 0 ¥ 8,620 March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) $247,717 $155,591 $(4,722) $ (340) 8,559 11,412 609,844 36,731 35,303 / 8,082 8,364 233,320 24,009 22,790 / (282) 466 1,374 (3,614) 5,061 $(1,717) (282) 466 1,374 (3,614) 5,061 $2,665 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of income. 2. Fair value is calculated using discounted present value and option pricing models. 114 SMFG 2011 Notes to Consolidated Financial Statements SMFG (c) Equity derivatives March 31 Listed Equity price index futures: Sold .................................................................................................... Bought ............................................................................................... Equity price index options: Sold .................................................................................................... Bought ............................................................................................... Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... March 31 Listed Equity price index futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥129,122 46,212 ¥ — — 6,200 4,456 201,781 203,957 / — — 200,642 200,642 / ¥ 1,689 283 (203) 116 (41,359) 41,430 ¥ 1,956 ¥ 1,689 283 (203) 116 (41,359) 41,430 ¥ 1,956 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) March 31 Listed Equity price index futures: Sold .................................................................................................... Bought ............................................................................................... Equity price index options: Sold .................................................................................................... Bought ............................................................................................... Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) $1,553 556 75 54 2,427 2,453 / $ — — — — 2,413 2,413 / $ 20 3 (2) 1 (497) 498 $ 23 $ 20 3 (2) 1 (497) 498 $ 23 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of income. 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. SMFG 2011 115 SMFG Notes to Consolidated Financial Statements (d) Bond derivatives March 31 Listed Bond futures: Sold .................................................................................................... Bought ............................................................................................... Bond futures options: Sold .................................................................................................... Bought ............................................................................................... Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... March 31 Listed Bond futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥1,227,129 1,141,914 ¥ — — ¥(1,601) 388 ¥(1,601) 388 29,100 58,800 2,994 33,313 24,843 24,843 / — — — 32,096 — — / 27 (31) 48 739 27 (31) 48 739 (162) 129 ¥ (461) (162) 129 ¥ (461) 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: Sold .................................................................................................... Bought ............................................................................................... Bond futures options: Sold .................................................................................................... Bought ............................................................................................... Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) $14,758 13,733 350 707 36 401 299 299 / $ — — — — — 386 — — / $(19) 5 0 (0) 0 9 (2) 1 $ (6) $(19) 5 0 (0) 0 9 (2) 1 $ (6) Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of income. 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. 116 SMFG 2011 Notes to Consolidated Financial Statements SMFG (e) Commodity derivatives March 31 Listed Commodity futures: Sold .................................................................................................... Bought ............................................................................................... 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 ....................................................................................................... March 31 Listed Commodity futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥ 4,566 5,573 ¥ — — ¥ 19 (24) ¥ 19 (24) 197,189 143,052 25 18,952 7,742 / 167,741 115,341 — 14,871 6,067 / (52,883) 94,816 0 (43) 308 ¥42,194 (52,883) 94,816 0 (43) 308 ¥42,194 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: Sold .................................................................................................... Bought ............................................................................................... 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 ....................................................................................................... Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) $ 55 67 $ — — $ 0 (0) $ 0 (0) 2,371 1,720 0 228 93 / 2,017 1,387 — 179 73 / (636) 1,140 0 (1) 4 $ 507 (636) 1,140 0 (1) 4 $ 507 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of income. 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. SMFG 2011 117 SMFG Notes to Consolidated Financial Statements (f) Credit derivative transactions March 31 Over-the-counter Credit default options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... March 31 Over-the-counter Credit default options: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥1,004,667 1,107,470 / ¥695,622 602,404 / ¥(12,098) 14,148 ¥ 2,049 ¥(12,098) 14,148 ¥ 2,049 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: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) $12,083 13,319 / $8,366 7,245 / $(145) 170 $ 25 $(145) 170 $ 25 Notes: 1. The above transactions are valued at fair value and the valuation gains (losses) are accounted for in the consolidated statements of income. 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. (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 deposit 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 ....... 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 118 SMFG 2011 Millions of yen 2011 Contract amount Total Over 1 year Fair value ¥ 1,080,929 9,861,263 36,637,577 24,170,619 12,437,041 29,916 ¥ 1,080,929 — 30,969,355 19,172,729 11,767,209 29,416 ¥ (421) (223) 20,313 314,269 (294,567) 611 460,983 — 460,899 — 1,085 — 2,562 2,562 — 7,850 3,832 3,832 190,477 13,500 152,777 24,200 / 2,562 2,562 — 7,850 2,354 2,354 162,237 4,000 136,237 22,000 / 410 (410) — 0 (108) (108) (Note 3) ¥ 20,644 Notes to Consolidated Financial Statements SMFG Principal items hedged Interest-earning/bearing financial assets/liabilities such as loans and bills discounted, other securi- ties (bonds), deposits and negotiable certificates of deposit 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 Interest rate swaps: .............................................. Loans and bills discounted; Receivable floating rate/payable fixed rate ....... other securities (bonds) Special treatment for interest rate swaps 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 deposit 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 ....... 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 2011 Contract amount Total Over 1 year Fair value $ 13,000 118,596 440,620 290,687 149,573 360 $ 13,000 — 372,452 230,580 141,518 354 $ (5) (3) 244 3,780 (3,543) 7 5,544 — 31 31 — 94 46 46 2,291 162 1,838 291 / 5,543 — 31 31 — 94 28 28 1,951 48 1,638 265 / 13 — 5 (5) — 0 (1) (1) (Note 3) $ 248 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). 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 “30. Financial Instruments.” SMFG 2011 119 SMFG Notes to Consolidated Financial Statements (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 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 2011 Contract amount Total ¥2,776,330 9,615 Over 1 year ¥1,882,407 — Fair value ¥338,351 (172) Currency swaps. ................................................... Deposits 12,038 11,139 (248) Currency swaps. ................................................... Deposits; borrowed money Forward foreign exchange .................................... Total .................................................................... 11,739 103,553 / 11,405 3,179 / (Note 3) ¥337,930 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 2011 Contract amount Total $33,389 116 Over 1 year $22,639 — Fair value $4,069 (2) 145 141 1,245 / 134 137 38 / (3) (Note 3) $4,064 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. Forward foreign 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 “30. Financial Instruments.” 120 SMFG 2011 Notes to Consolidated Financial Statements SMFG (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 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 .................................................................... Millions of yen 2011 Contract amount Total Over 1 year Fair value ¥ — 21,521 / ¥ — 11,078 / ¥ — (623) ¥(623) Millions of yen 2010 Contract amount Type of derivative Equity price index swaps: Principal items hedged Other securities (equity) Total Over 1 year Fair value 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 .................................................................... ¥ — 9,534 / ¥ — 9,534 / ¥ — (276) ¥(276) Millions of U.S. dollars 2011 Contract amount Total Over 1 year Fair value $ — 259 / $ — 133 / $— (7) $ (7) Note: Fair value is calculated using discounted present value. SMFG 2011 121 SMFG Notes to Consolidated Financial Statements 33. Stock Options 1. Share-based compensation expenses which were accounted for as general and administrative expenses in the fiscal years ended March 31, 2011 and 2010 are as follows: Year ended March 31 Share-based compensation expenses ................................................................. 2. Outline of stock options and changes is as follows: (1) SMFG Millions of yen 2011 ¥180 2010 ¥15 Millions of U.S. dollars 2011 $2 (a) Outline of stock options Date of resolution Title and number of grantees ...... Directors and employees of SMFG and SMBC: 677 June 27, 2002 Number of stock options* .......... Grant date .................................. Condition for vesting .................. Common shares: 162,000 August 30, 2002 N.A. Requisite service period .............. N.A. Exercise period ........................... * “Number of stock options” is reported in consideration of the 100-for-1 stock split implemented on January 4, 2009. June 28, 2004 to June 27, 2012 July 28, 2010 Directors of SMFG: 8 Corporate auditors of SMFG: 3 Executive officers of SMFG: 2 Directors, corporate auditors, executive officers of SMBC: 69 Common shares: 102,600 August 13, 2010 A stock acquisition right holder may exercise stock acquisition rights from the day when they are relieved of their positions either as a director, corporate auditor or executive officer of SMFG and SMBC. June 29, 2010 to the closing of the ordinary general meeting of shareholders of SMFG for the fiscal year ended March 31, 2011. August 13, 2010 to August 12, 2040 (b) Stock options granted and changes Number of stock options Date of resolution Before vested June 27, 2002 July 28, 2010 Previous fiscal year-end .............................................................................................. Granted ..................................................................................................................... Forfeited .................................................................................................................... Vested........................................................................................................................ Outstanding .............................................................................................................. After vested Previous fiscal year-end* ............................................................................................ Vested........................................................................................................................ Exercised ................................................................................................................... Forfeited .................................................................................................................... Exercisable ................................................................................................................. — — — — — 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. — 102,600 — — 102,600 — — — — — Price information (Yen) Date of resolution Exercise price ................................................................................................................. Average exercise price .................................................................................................... Fair value at the grant date ............................................................................................ June 27, 2002 July 28, 2010 ¥6,649 — — ¥ 1 — 2,215 122 SMFG 2011 Notes to Consolidated Financial Statements SMFG (c) Valuation technique used for valuating fair value of stock options Stock options granted in the fiscal year ended March 31, 2011 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 Expected volatility is calculated based on the closing price of common shares of SMFG on each trading day in the 4 years between August 14, 2006 and August 13, 2010. *2 The average expected life could not be estimated rationally due to insufficient amount of data. July 28, 2010 51.44% 4 years ¥100 per share 0.23% Therefore, it was estimated based on average assumption periods of directors of SMFG and SMBC. *3 Expected dividends are based on the actual dividends on common stock for the fiscal year ended March 31, 2011. *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. (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 2011 123 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 ................................................ 104,000 — Vested.......................................................................... — Exercised ..................................................................... 10,000 Forfeited ...................................................................... 94,000 Exercisable ................................................................... 138,000 — 12,000 — 126,000 222,000 — — 12,000 210,000 325,000 — — 23,000 302,000 451,000 — — 20,000 431,000 162,000 — — — 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 ................................................................ — — — — — — — — — — — 289,000 — — — — — 289,000 — 350,000 — — — — 350,000 After vested Previous fiscal year-end ................................................ 115,000 — Vested.......................................................................... Exercised ..................................................................... — — Forfeited ...................................................................... Exercisable ................................................................... 115,000 174,000 — — — 174,000 112,000 — — 289,000 — — — — 289,000 112,000 — — — — — 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 — — ¥131 144 — ¥179 — — ¥202 — — ¥313 — — ¥490 — 138 June 29, 2006 June 28, 2007 June 28, 2007 June 27, 2008 June 26, 2009 ¥461 — 96 ¥193 — 51 ¥302 — 37 ¥461 — 96 ¥490 — 138 (c) 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. 124 SMFG 2011 Notes to Consolidated Financial Statements SMFG 34. Segment Information Fiscal years ended March 31, 2011 and 2010 1. Outline of reportable segments SMFG Group’s reportable segment is defined as an operating segment for which discrete financial information is available and reviewed by the Board of Directors regularly in order to make decisions about resources to be allocated to the segment and assess its performance. Besides banking business, SMFG Group companies conduct businesses such as securities, leasing, credit card, invest banking, consumer finance, and venture capital. The primary businesses, “Banking business,” “Securities services,” “Leasing,” and “Credit card services,” are separate, reportable segments, and other businesses are aggregated as “Other business.” “Banking business” includes deposit taking, lending, securities trading, securities investment, domestic and foreign exchange transactions, brokerage, etc. of financial futures transactions, etc., corporate bond trust services, trust business, sale of securities investment trusts, sale of insurance products, and securities intermediary services. SMBC assesses business performance by classifying businesses into 5 business units based on client segment: Consumer banking unit, Middle market banking unit, Corporate banking unit, International banking unit and Treasury unit. 2. Method of calculating profit and loss amount by reportable segment Accounting method applied to the reported business segment is the same as described in “Significant Accounting Policies.” However, profit or loss of the equity method affiliates is recorded in “Other profit or loss” in the amount of ordinary profit multiplied by the ownership ratio. SMFG does not assess assets by business segment. 3. Information on profit and loss amount by reportable segment Millions of yen Banking business Consumer Year ended March 31, 2011 banking unit Gross profit ........................... ¥387,790 337,529 50,261 (290,292) (26,343) — Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... ¥ 97,498 Middle market banking unit ¥443,862 272,866 170,996 (221,725) (22,209) — Corporate banking unit ¥201,244 131,355 69,889 (35,986) (5,252) — SMBC International banking unit ¥186,503 107,708 78,795 (57,935) (6,148) — Treasury unit ¥330,720 136,318 194,402 (17,897) (3,220) — Subtotal Head office account ¥(18,359) ¥1,531,759 967,825 (17,950) (408) 563,934 (699,197) (75,362) (71,030) (7,858) — Others Total ¥241,752 ¥1,773,512 149,761 1,117,586 655,925 (834,227) (81,279) (34,428) 91,990 (135,030) (10,249) — (34,428) ¥222,137 ¥165,258 ¥128,568 ¥312,823 ¥(93,721) ¥ 832,562 ¥ 72,294 ¥ 904,856 Securities services Leasing Millions of yen SMBC Friend Securities Co., Ltd. ¥52,989 626 52,362 (42,728) (2,089) — Nikko Cordial Securities Inc. ¥205,188 (2,722) 207,911 (166,645) (2,439) — Sumitomo Mitsui Finance and Leasing Company, Limited ¥95,260 60,059 35,201 (28,125) (3,098) (16,911) Others ¥ 3,423 778 2,644 (3,029) (1,202) (5,596) Total ¥261,600 (1,317) 262,918 (212,404) (5,732) (5,596) Others ¥4,130 (3,407) 7,538 (9,851) (567) 13,082 Total ¥99,390 56,651 42,739 (37,976) (3,665) (3,828) ¥10,260 ¥ 38,542 ¥(5,203) ¥ 43,599 ¥50,224 ¥7,361 ¥57,585 Year ended March 31, 2011 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Millions of yen Credit card services Sumitomo Mitsui Card Company, Limited ¥182,307 22,941 159,366 (129,823) (8,078) (19,880) Cedyna Financial Corporation ¥134,402 36,802 97,600 (97,517) (7,547) (37,514) Others ¥5,795 2,550 3,245 (2,086) (2,767) 4 Total ¥322,506 62,293 260,213 (229,426) (18,393) (57,389) Other business Grand total ¥ 75,611 ¥2,532,622 100,369 1,335,583 (24,757) 1,197,039 12,952 (1,301,083) (121,710) (12,639) (229,544) (128,301) ¥ 32,604 ¥ (628) ¥3,714 ¥ 35,690 ¥ (39,737) ¥1,001,994 Year ended March 31, 2011 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... SMFG 2011 125 SMFG Notes to Consolidated Financial Statements Millions of yen Banking business Consumer Year ended March 31, 2010 banking unit Gross profit ........................... ¥391,695 357,215 34,480 (288,724) (27,044) — Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... ¥102,971 Middle market banking unit ¥472,866 298,183 174,683 (218,652) (21,870) — Corporate banking unit ¥197,224 125,853 71,371 (33,268) (4,789) — SMBC International banking unit ¥169,135 110,135 59,000 (54,493) (4,842) — Treasury unit Head office account Total Others Subtotal ¥272,848 ¥ (48,492) ¥1,455,275 ¥213,979 ¥1,669,255 135,460 1,181,843 187,552 487,411 85,296 (803,300) (16,333) (78,580) (3,493) (132,759) — (32,555) 1,046,382 408,892 (15,937) (685,752) (74,282) (68,855) (6,817) — 78,519 (117,547) (9,725) — (132,759) ¥254,214 ¥163,956 ¥114,642 ¥256,515 ¥(122,775) ¥ 769,522 ¥ (36,327) ¥ 733,194 Securities services Leasing Millions of yen Year ended March 31, 2010 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... SMBC Friend Securities Co., Ltd. ¥67,205 598 66,606 (44,413) (2,495) — Nikko Cordial Securities Inc. ¥100,511 (1,382) 101,893 (76,968) (1,109) — Sumitomo Mitsui Finance and Leasing Company, Limited ¥97,218 59,841 37,377 (28,508) (3,064) (24,814) Others ¥12,313 4,711 7,602 (12,448) (512) (2,674) Total ¥109,531 64,552 44,979 (40,956) (3,577) (27,488) Total Others ¥ (6,317) ¥161,398 (247) 161,646 (124,267) (5,000) 13,702 536 (6,854) (2,886) (1,395) 13,702 ¥22,792 ¥ 23,542 ¥ 4,499 ¥ 50,834 ¥43,896 ¥ (2,809) ¥ 41,086 Millions of yen Credit card services Sumitomo Mitsui Card Company, Limited Year ended March 31, 2010 Gross profit ........................... ¥183,594 27,531 156,063 (135,739) (7,795) (23,539) Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... ¥ 24,316 Total Others ¥ (210) ¥183,383 29,264 154,118 (137,909) (11,559) (40,417) 1,733 (1,944) (2,170) (3,763) (16,878) Other business Grand total ¥19,269 ¥2,142,838 9,982 1,285,395 857,443 9,287 (1,099,886) 6,547 (108,148) (9,431) (210,660) (23,697) ¥(19,259) ¥ 5,056 ¥ 2,119 ¥ 832,290 Millions of U.S. dollars Banking business Year ended March 31, 2011 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Consumer banking unit $4,664 4,059 605 (3,491) (317) — Middle market banking unit $5,338 3,282 2,056 (2,667) (267) — Corporate banking unit $2,420 1,580 840 (433) (63) — SMBC International banking unit $2,243 1,295 948 (697) (74) — Treasury unit $3,977 1,639 2,338 (215) (39) — Head office account $ (220) (215) (5) (906) (94) — Subtotal $18,422 11,640 6,782 (8,409) (854) — Others $2,907 1,801 1,106 (1,624) (124) (414) Total $21,329 13,441 7,888 (10,033) (978) (414) $1,173 $2,671 $1,987 $1,546 $3,762 $(1,126) $10,013 $ 869 $10,882 126 SMFG 2011 Notes to Consolidated Financial Statements SMFG Millions of U.S. dollars Securities services SMBC Friend Securities Co., Ltd. $637 7 630 (514) (25) — Nikko Cordial Securities Inc. $2,468 (32) 2,500 (2,004) (29) — Others $ 41 9 32 (37) (15) (67) Total $3,146 (16) 3,162 (2,555) (69) (67) Sumitomo Mitsui Finance and Leasing Company, Limited $1,145 722 423 (338) (37) (203) Leasing Others $ 50 (41) 91 (118) (7) 157 Total $1,195 681 514 (456) (44) (46) $123 $ 464 $(63) $ 524 $ 604 $ 89 $ 693 Year ended March 31, 2011 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Millions of U.S. dollars Credit card services Sumitomo Mitsui Card Company, Limited $2,193 276 1,917 (1,561) (97) (240) Cedyna Financial Corporation $1,616 442 1,174 (1,173) (91) (451) Others $70 31 39 (25) (33) 0 Total $3,879 749 3,130 (2,759) (221) (691) Other business $ 909 1,207 (298) 156 (152) (1,543) Grand total $30,458 16,062 14,396 (15,647) (1,464) (2,761) $ 392 $ (8) $45 $ 429 $ (478) $12,050 Year ended March 31, 2011 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Notes: 1. Consolidated net business profit = SMBC’s nonconsolidated banking profit + SMFG’s ordinary profit + Other subsidiaries’ ordinary profit (excluding nonrecurring factors) + Equity method affiliates’ ordinary profit ✕ Ownership ratio – Internal transactions (dividends, etc.) 2. Other profit or loss = Nonoperating profit or loss of consolidated subsidiaries except SMBC + Equity method affiliates’ ordinary profit ✕ Ownership ratio, etc. 3. Consolidated net business profit of SMBC Friend Securities Co., Ltd., Nikko Cordial Securities Inc., Sumitomo Mitsui Finance and Leasing Company, Limited, Sumitomo Mitsui Card Company, Limited, and Cedyna Financial Corporation is operating profit of each company, and nonoperating profits or losses of the companies are classified into “Others” in each segment. For the figures on Cedyna Financial Corporation which became a consolidated subsidiary in the 1st quarter of the fiscal year ended March 31, 2011, consolidated net business profit amount is sum of Operating profit in the 1st quarter ✕ Ownership ratio + Operating profit from the 2nd quarter through the 4th quarter of the fiscal year ended March 31, 2011. For the figures on Nikko Cordial Securities Inc. which became a consolidated subsidiary in the 3rd quarter of the fiscal year ended March 31, 2010, consolidated net business profit amount is Operating profit for the 2nd half term of the fiscal year ended March 31, 2010. 4. “Other business” includes profit or loss to be offset as internal transactions between segments. 4. Difference between total amount of consolidated net business profit by reportable segment and ordinary profit on consolidated statements of income (adjustment of difference) Year ended March 31 Profit Consolidated net business profit ...................................................................... Credit costs of SMBC ....................................................................................... Gains (losses) on stocks of SMBC ..................................................................... Amortization of unrecognized retirement benefit obligation of SMBC ............. Ordinary profit of consolidated subsidiaries other than reportable segment ...... Amortization of goodwill other than reportable segment ................................. Adjustment of profit or loss of equity method affiliates .................................... Others ............................................................................................................. Ordinary profit on consolidated statements of income ...................................... Millions of yen 2011 2010 ¥1,001,994 (95,324) (87,285) (38,019) 81,530 (16,268) (11,841) (9,355) ¥ 825,428 ¥832,290 (254,737) 3,857 (47,107) 84,225 (13,108) (29,193) (17,456) ¥558,769 Millions of U.S. dollars 2011 $12,050 (1,146) (1,050) (457) 981 (196) (142) (113) $ 9,927 Notes: 1. Credit cost = Provision for reserve for possible loan losses (excluding translation adjustment of general reserve for possible loan losses) + Write-off of loans + Losses on sales of delinquent loans 2. Gains (losses) on stocks = Gains on sale of stocks – Losses on sale of stocks – Losses on devaluation of stocks 3. Adjustment of profit or loss of equity method affiliates = Equity method affiliates’ net income ✕ Ownership ratio – Equity method affiliates’ ordinary profit ✕ Ownership ratio SMFG 2011 127 SMFG Notes to Consolidated Financial Statements 5. Additional information SMFG has applied “Accounting Standard for Disclosures about Segments of an Enterprise and Related Information” (ASBJ Statement No. 17, issued on March 27, 2009) and “Guidance on the Accounting Standard for Disclosures about Segments of an Enterprise and Related Information” (ASBJ Guidance No. 20, issued on March 21, 2008) from the fiscal year ended March 31, 2011. 6. Related information (1) Business segment information Year ended March 31, 2011 Ordinary income to external customers Millions of yen Millions of U.S. dollars Banking Business ....................................................................................................... Securities Services ...................................................................................................... Leasing ...................................................................................................................... Credit Card Services ................................................................................................... Other Business ........................................................................................................... Total .......................................................................................................................... ¥2,329,933 270,861 305,165 755,444 184,455 ¥3,845,861 $28,021 3,258 3,670 9,085 2,218 $46,252 Notes: 1. Ordinary income is presented as a counterpart of sales of companies in other industries. 2. Ordinary income represents total income excluding gains on disposal of fixed assets, gains on recoveries of written-off claims and other extraordinary gains. (2) Geographic segment information (a) Ordinary income Year ended March 31, 2011 Japan ....................................................................................................................... The Americas .......................................................................................................... Europe and Middle East ........................................................................................... Asia and Oceania ..................................................................................................... Total ........................................................................................................................ Millions of yen ¥3,433,235 158,377 88,061 166,186 ¥3,845,861 Millions of U.S. dollars $41,290 1,905 1,059 1,998 $46,252 Notes: 1. Ordinary income is presented as a counterpart of sales of companies in other industries. 2. Ordinary income from transactions by SMFG and its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries is categorized as Japan. Ordinary income from transactions by overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries is categorized as The Americas, Europe and Middle East, or Asia and Oceania, based on their locations and in consideration of their geographic proximity and other factors. 3. 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. 4. Ordinary income represents total income excluding gains on disposal of fixed assets, gains on recoveries of written-off claims and other extraordinary gains. (b) Tangible fixed assets Year ended March 31, 2011 Japan ....................................................................................................................... The Americas .......................................................................................................... Europe and Middle East ........................................................................................... Asia and Oceania ..................................................................................................... Total ........................................................................................................................ Millions of yen ¥1,093,077 12,639 59,557 3,634 ¥1,168,908 Millions of U.S. dollars $13,146 152 716 44 $14,058 (3) Information by major customer There are no major customers individually accounting for 10% or more of ordinary income. 7. Information on losses on impairment of fixed assets by reportable segment Year ended March 31, 2011 Banking Business ................................................................................................................. Securities Services ................................................................................................................. Leasing ................................................................................................................................. Credit Card Services ............................................................................................................. Other Business ..................................................................................................................... Total ..................................................................................................................................... Millions of yen ¥4,739 306 — — 365 ¥5,411 Millions of U.S. dollars $57 4 — — 4 $65 128 SMFG 2011 Notes to Consolidated Financial Statements SMFG 8. Information on amortization of goodwill and unamortized balance by reportable segment Year ended March 31, 2011 Banking Business ............................................................ Securities Services ............................................................ Leasing ............................................................................ Credit Card Services ........................................................ Other Business ................................................................ Total ................................................................................ Millions of yen Millions of U.S. dollars Amortization of goodwill ¥ 555 14,122 5,316 419 2,525 ¥22,938 Unamortized balance ¥ 10,457 244,455 88,481 9,396 — ¥352,790 Amortization of goodwill $ 7 170 64 5 30 $276 Unamortized balance $ 126 2,940 1,064 113 — $4,243 9. Information on gains on negative goodwill by reportable segment There is no material information to be reported for the fiscal year ended March 31, 2011. 0. Information on total credit cost by reportable segment 1 Year ended March 31, 2011 Banking Business ................................................................................................................. Securities Services ................................................................................................................. Leasing ................................................................................................................................. Credit Card Services ............................................................................................................. Other Business ..................................................................................................................... Total ..................................................................................................................................... Millions of yen ¥144,601 (21) 7,979 46,573 18,216 ¥217,348 Millions of U.S. dollars $1,739 (0) 96 560 219 $2,614 Notes: 1. Total credit cost = Provision for reserve for possible loan losses + Write-off of loans + Losses on sales of delinquent loans + Gains on recoveries of written-off claims 2. “Other business” includes profit or loss to be offset as internal transactions between segments. Fiscal year ended March 31, 2010 (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 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 at March 31, 2010, 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. (22) (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 and Ordinary profit of “Banking business” increased by ¥19,251 million as compared with the former method. Assets of “Banking business” increased by ¥59,270 million and Assets of “Other business” decreased by ¥703 million. SMFG 2011 129 SMFG Notes to Consolidated Financial Statements (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 ................................... 2,344,349 Ordinary expenses ................... Ordinary profit ........................ ¥ 384,555 II. Assets ...................................... ¥107,412,125 ¥ 205,016 106,215 311,232 171,438 ¥ 139,794 ¥8,255,658 Europe and Middle East ¥ 126,121 2,641 128,763 115,093 ¥ 13,669 ¥4,931,900 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) 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 at March 31, 2010, 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. (22) (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 and Ordinary profit of “Japan” increased by ¥19,251 million as compared with the former method. Assets of “Japan,” “Europe and Middle East” and “Asia and Oceania” increased by ¥58,612 million, ¥341 million and ¥181 million, respectively. Assets of “The Americas” decreased by ¥567 million. (3) Ordinary income from overseas operations Year ended March 31 Consolidated ordinary income from overseas operations (A) ................................................................................. Consolidated ordinary income (B) ........................................................................................................................ (A) / (B) ............................................................................................................................................................... Notes: 1. Consolidated ordinary income from overseas operations is presented as a counterpart of overseas sales of companies in other industries. Millions of yen 2010 ¥ 459,354 3,166,465 14.5% 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. 35. Business Combinations Fiscal year ended March 31, 2011 Cedyna Financial Corporation consolidated as a subsidiary through a third-party allotment of new shares SMFG Card & Credit, Inc. (“FGCC”), a wholly-owned subsidiary of SMFG, subscribed all the new shares issued by way of a third-party allotment by Cedyna Financial Corporation (“Cedyna”), an equity method affiliate of SMFG, on May 31, 2010. Cedyna became a consolidated subsidiary of SMFG. The outline of the business combination is as follows: 1. Outline of the business combination (1) Name of the acquired company and its business Cedyna (Credit Card Services) (2) Main reasons for the business combination FGCC subscribed new shares issued by way of a third-party allotment by Cedyna and made Cedyna a consolidated subsidiary of SMFG in order to accelerate and ensure Cedyna’s management restructuring including its investments in new businesses and systems developments to increase the corporate value as well as its cost restructuring, to further clarify the positioning of Cedyna as one of the core business entities, together with Sumitomo Mitsui Card Company, Limited of SMFG Group’s credit card services and to enhance Cedyna’s capital base. (3) Date of business combination May 31, 2010 (4) Legal form of the business combinations Consolidated as a subsidiary through a third-party allotment of new shares (5) Name of the controlling entity after the business combination Sumitomo Mitsui Financial Group, Inc. (6) Percentage share of voting rights SMFG has acquired Percentage share of voting rights owned before business combination ............................................. Percentage share of voting rights additionally acquired at the date of business combination ......... Percentage share of voting rights after acquisition ... 48% 21% 69% (7) Main reason for deciding to acquire the company It is because SMFG acquired a majority of voting rights of Cedyna and consolidated it as a subsidiary. 2. Period of the acquired company’s financial results included in the consolidated statements of income From April 1, 2010 to March 31, 2011 Note that as the deemed acquisition date is June 30, 2010, gain or loss related to the acquired company for the period from April 1, 2010 to June 30, 2010 is presented as gain or loss from 130 SMFG 2011 investments by the equity method in the consolidated statements of income. 3. Acquisition cost of the acquired company Fair value of common stock of Cedyna owned before business combination ............ Fair value of common stock of Cedyna additionally acquired at the date of business combination ............ Expenses directly required for acquisition ...................... Acquisition cost of the acquired company ........... Millions of yen Millions of U.S. dollars ¥35,901 $ 432 49,999 203 601 3 ¥86,104 $1,036 4. Difference between acquisition cost of the acquired company and total acquisition cost of individual transactions leading to acquisition Acquisition cost of the acquired company ........... Total acquisition cost of individual transactions leading to acquisition ........... Difference (gains on step acquisitions) ... Millions of yen Millions of U.S. dollars ¥86,104 $1,035 74,437 895 ¥11,667 $ 140 5. Goodwill, reason for recognizing goodwill, amortization method and amortization period (1) Amount of goodwill ¥9,671 million ($116 million) (2) Reason for recognizing goodwill SMFG accounted for the difference between the acquisition cost and the equivalent amount of SMFG’s interests in Cedyna as goodwill. (3) Method and term to amortize goodwill Straight-line method over 20 years 6. Amounts of assets and liabilities acquired on the day of the busi- ness combination (1) Assets Total assets ............................. Loans and bills discounted ...... Other assets ............................ Customer’s liabilities for acceptances and guarantees ... (2) Liabilities Total liabilities ....................... Borrowed money .................... Acceptances and guarantees .... Millions of yen ¥2,631,525 438,497 803,639 Millions of U.S. dollars $31,648 5,274 9,665 Millions of yen ¥2,520,313 989,790 1,124,290 Millions of U.S. dollars $30,310 11,904 13,521 7. Approximate amounts of impact on the consolidated statements of income for the fiscal year ended March 31, 2011, 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 Notes to Consolidated Financial Statements SMFG 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 statements of income is as follows: Ordinary income .................... Ordinary profit ....................... Net income ............................ Millions of yen ¥213,686 (5,584) (2,257) Millions of U.S. dollars $2,570 (67) (27) Note: Ordinary income is presented as a counterpart 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 Cedyna and its consolidated subsidiaries’ statements of income for the period from April 1, 2010 to June 30, 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 LLC. 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) 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 SMFG’s interest in KUBC’s common stock .......... SMFG’s interest in KUBC’s preferred stock ......... Acquisition cost ................................................... Millions of yen ¥ 7,182 40,000 ¥47,182 SMFG 2011 131 1,124,290 13,521 (5) Name of the controlling entity after the business combination SMFG Notes to Consolidated Financial Statements 4. Merger ratio, calculation method, number of shares delivered and (2) Liabilities 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 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. (3) Number of shares delivered and value 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 of KUBC (Type 1) Preferred stock of KUBC (Type 2) ¥12,803 million ¥19,025 million ¥16,500 million 5. Goodwill, reason for recognizing goodwill, amortization method and amortization period (1) Amount of goodwill ¥11,056 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 6. Amounts of assets and liabilities acquired on the day of the busi- ness combination (1) Assets Total assets .......................................................... Loans and bills discounted ................................... Securities ............................................................. Millions of yen ¥1,113,801 795,445 89,968 Total liabilities .................................................... Deposits .............................................................. Millions of yen ¥1,078,769 1,033,256 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 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 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 132 SMFG 2011 Notes to Consolidated Financial Statements SMFG 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. 36. Per Share Data March 31 Net assets per share ............................................................................................. 2011 ¥3,533.47 Year ended March 31 Net income per share ........................................................................................... Net income per share (diluted) ............................................................................ Notes: 1. Net income per share and Net income per share (diluted) are calculated based on the following. 2011 ¥336.85 336.78 Yen Yen 2010 ¥3,391.75 2010 ¥248.40 244.18 Millions of yen, except number of shares Year ended March 31 Net income per share: Net income .......................................................................................................................... Amount not attributable to common stockholders ............................................................... Dividends on preferred stock........................................................................................... Net income 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........................................................................................... Adjustment for dilutive shares issued by subsidiaries and affiliates .................................. Increase in number of common stock (in thousands) ............................................................ Preferred stock ................................................................................................................ Stock acquisition rights .................................................................................................. 2011 ¥475,895 6,195 6,195 ¥469,700 1,394,390 ¥ (73) — (73) 68 — 68 2010 ¥271,559 8,449 8,449 ¥263,109 1,059,227 ¥ 1,931 2,254 (322) 26,191 26,191 — U.S. dollars 2011 $42.50 U.S. dollars 2011 $4.05 4.05 Millions of U.S. dollars 2011 $5,723 74 74 $5,649 / $ (1) — (1) / / / Outline of dilutive shares which were not included in the calculation of “Net income per share (diluted)” for the fiscal years ended March 31, 2011 and 2010 because they do not have dilutive effect: Stock acquisition rights: 1 type (Number of stock acquisition rights issued by resolution at the general shareholders’ meeting on June 27, 2002: 1,081 units) 2. Net assets per share is calculated based on the following: Millions of yen, except number of shares 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) .......................................................................................... 2011 ¥7,132,073 2,250,681 210,003 3,097 262 2,037,318 ¥4,881,392 1,381,473 2010 ¥7,000,805 2,262,582 210,003 3,097 81 2,049,400 ¥4,738,223 1,396,985 Millions of U.S. dollars 2011 $85,774 27,068 2,526 37 3 24,502 $58,706 / SMFG 2011 133 (2) Share exchange ratio, its basis for determination, number of shares delivered (a) Type of shares and share exchange ratio Common shares SMFG 1 : Cedyna 0.06 Note: 0.06 shares of SMFG common stock was allotted and delivered per share of Cedyna common stock. (b) Basis for determination of share exchange ratio Nikko Cordial Securities Inc. and Nomura Securities Co., Ltd. were appointed by FGCC and Cedyna, respectively, as third party valuation institutions in order to ensure the fairness and appropriateness in determining the share exchange ratio for the Share Exchange. FGCC and Cedyna engaged in negotiations and discussions with reference to the share exchange ratio analysis provided by the above third party valuation institutions and with consideration for SMFG’s and Cedyna’s financial conditions, performance trends and stock price movements. As a result, FGCC and Cedyna each determined that the share exchange ratio set forth in (a) above was beneficial to the shareholders of both SMFG and Cedyna. (c) Number of shares delivered 14,702 thousand common shares of SMFG SMFG Notes to Consolidated Financial Statements 37. Subsequent Events 1. Acquisition and cancellation of preferred stock SMFG resolved, at a meeting of the Board of Directors held on February 28, 2011, to acquire its preferred stock (1st series Type 6), in accordance with the provisions of Article 18 of the Articles of Incorporation of SMFG and to cancel its preferred stock (1st series Type 6) in accordance with the provisions of Article 178 of the Companies Act, as described below. According to the resolution, SMFG acquired and cancelled its preferred stock (1st series Type 6) on April 1, 2011. Capital surplus was reduced by the cancellation. (1) Class of shares to be acquired and cancelled: Preferred stock (1st series Type 6) (2) Total number of shares to be acquired and cancelled: 70,001 shares (3) Total amount of acquisition: ¥210,003,000,000 2. Transactions under common control Making Cedyna Financial Corporation a wholly-owned subsidiary SMFG Card & Credit, Inc. (“FGCC”) made Cedyna Financial Corporation (“Cedyna”) a wholly-owned subsidiary by a share exchange with an effective date of May 1, 2011 (the “Share Exchange”). The outline of transactions under common control is as follows: (1) Outline of the transactions (a) Name and business of combined entities Acquisition company: FGCC (Management of subsidiaries and affiliates) Acquired company: Cedyna (Credit Card Services) (b) Date of business combination May 1, 2011 (c) Legal form of the business combination Exchange of shares (d) Name of the entity after the business combination Sumitomo Mitsui Financial Group, Inc. (e) Purpose of the transactions SMFG and FGCC decided to organize a system which allowed more timely and flexible decision making in order to “establish the number one credit card business entity in Japan.” 134 SMFG 2011 38. Parent Company (1) Nonconsolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. March 31 Assets Current assets ........................................................................................... Cash and due from banks ..................................................................... Prepaid expenses .................................................................................. 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 .......................................... 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 ........................................................................................... 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 ........................................................................ Stock acquisition rights ........................................................................... Total net assets ......................................................................................... Total liabilities and net assets .................................................................. Notes to Consolidated Financial Statements SMFG Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 ¥ 96,397 54,154 29 32 41,382 798 6,141,258 0 0 0 8 8 6,141,248 6,141,248 ¥6,237,655 ¥1,001,841 997,030 940 3,054 25 5 107 91 586 392,900 392,900 — 1,394,741 2,337,895 1,833,027 1,559,374 273,652 715,303 30,420 684,883 (43,482) 4,842,743 170 4,842,914 ¥6,237,655 ¥ 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 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 $ 1,159 651 0 0 498 10 73,858 0 0 0 0 0 73,858 73,858 $75,017 $12,049 11,991 12 37 0 0 1 1 7 4,725 4,725 — 16,774 28,117 22,045 18,754 3,291 8,602 366 8,236 (523) 58,241 2 58,243 $75,017 SMFG 2011 135 SMFG Notes to Consolidated Financial Statements (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 ..................................................... 2011 ¥222,217 206,865 15,352 24,467 7,999 16,468 197,750 110 68 1 40 6,317 6,290 26 — — 0 191,543 — — 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 Income before income taxes ................................................................... Income taxes: 191,543 71,846 Current ................................................................................................... Deferred ................................................................................................. Net income ................................................................................................ 3 — ¥191,539 154 5,514 ¥ 66,176 Millions of U.S. dollars (Note 1) 2011 $2,672 2,488 184 294 96 198 2,378 1 1 0 0 75 75 0 — — 0 2,304 — — 2,304 0 — $2,304 Per share data: Net income ............................................................................................ Net income — diluted ........................................................................... ¥131.42 131.41 ¥53.82 — $1.58 1.58 Yen 2011 2010 U.S. dollars (Note 1) 2011 136 SMFG 2011 Notes to Consolidated Financial Statements SMFG (3) Nonconsolidated Statements of Changes in Net Assets Sumitomo Mitsui Financial Group, Inc. Year ended March 31 Stockholders’ equity Capital stock Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: ¥2,337,895 ¥1,420,877 $28,117 Issuance of new shares ..................................................................... Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... — — ¥2,337,895 917,018 917,018 ¥2,337,895 — — $28,117 Capital surplus Capital reserve Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 1,559,374 642,355 18,754 Issuance of new shares ................................................................. Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. — — ¥1,559,374 917,018 917,018 ¥1,559,374 — — $18,754 Other capital surplus Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 273,699 273,808 3,291 Disposal of treasury stock ............................................................. Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (46) (46) ¥ 273,652 (108) (108) ¥ 273,699 (0) (0) $ 3,291 Total capital surplus Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 1,833,073 916,163 22,045 Issuance of new shares ................................................................. Disposal of treasury stock ............................................................. Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. — (46) (46) ¥1,833,027 917,018 (108) 916,909 ¥1,833,073 — (0) (0) $22,045 Retained earnings Other retained earnings Voluntary reserve Balance at the end of the previous fiscal year ............................... Changes in the fiscal year: 30,420 30,420 366 Net changes in the fiscal year .................................................... Balance at the end of the fiscal year.............................................. — ¥ 30,420 — ¥ 30,420 — $ 366 Retained earnings brought forward Balance at the end of the previous fiscal year ............................... Changes in the fiscal year: 647,622 653,487 7,788 Cash dividends .......................................................................... Net income ................................................................................. Net changes in the fiscal year .................................................... Balance at the end of the fiscal year.............................................. (154,278) 191,539 37,260 ¥ 684,883 (72,041) 66,176 (5,865) ¥ 647,622 (1,856) 2,304 448 $ 8,236 Total retained earnings Balance at the end of the previous fiscal year ................................... Changes in the fiscal year: 678,042 683,907 8,154 Cash dividends .............................................................................. Net income ..................................................................................... Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (154,278) 191,539 37,260 ¥ 715,303 (72,041) 66,176 (5,865) ¥ 678,042 (1,856) 2,304 448 $ 8,602 SMFG 2011 137 SMFG Notes to Consolidated Financial Statements (Continued) Year ended March 31 Stockholders’ equity Treasury stock Millions of yen 2011 2010 Millions of U.S. dollars (Note 1) 2011 Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: ¥ (43,437) ¥ (43,400) $ (522) Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... (105) 60 (45) ¥ (43,482) (189) 152 (37) ¥ (43,437) (1) 0 (1) $ (523) 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 ..................................................... Stock acquisition rights Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: 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 ..................................................... 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 items other than stockholders’ equity in the fiscal year .................................................................... Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... 4,805,574 2,977,547 57,794 — (154,278) 191,539 (105) 13 37,169 ¥4,842,743 1,834,037 (72,041) 66,176 (189) 43 1,828,026 ¥4,805,574 — (1,856) 2,304 (1) 0 447 $58,241 — — — 170 170 ¥ 170 — — ¥ — 2 2 $ 2 4,805,574 2,977,547 57,794 — (154,278) 191,539 (105) 13 1,834,037 (72,041) 66,176 (189) 43 170 37,340 ¥4,842,914 — 1,828,026 ¥4,805,574 — (1,856) 2,304 (1) 0 2 449 $58,243 138 SMFG 2011 SMFG 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, 2011 and 2010, and the related consolidated statements of income, changes in net assets and cash flows for the years then ended, and the consolidated statement of comprehensive income for the year ended March 31, 2011 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 state- ments 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, 2011 and 2010, 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. Additional Information: As discussed in Note 37 to the consolidated financial statements, SMFG acquired and cancelled its 1st series Type 6 preferred stock on April 1, 2011, based on a resolution at the meeting of the Board of Directors held on February 28, 2011. The consolidated financial statements as of and for the year ended March 31, 2011 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, 2011 SMFG 2011 139 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 2011 2010 ¥ 5,539,966 3,537,476 851,636 131,104 4,699,667 1,076,044 6,590,920 19,326 39,748,394 61,959,049 1,077,024 114,560 2,643,552 828,698 409,917 568,966 3,862,442 (943,077) ¥132,715,674 ¥ 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 Millions of U.S. dollars 2011 $ 66,626 42,543 10,242 1,577 56,520 12,941 79,265 232 478,032 745,148 12,953 1,378 31,793 9,966 4,930 6,843 46,452 (11,342) $1,596,099 140 SMFG 2011 (Continued) Supplemental Information SMBC 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 point service program ....................................................................... Reserve for reimbursement of deposits ............................................................... Reserve for loss on interest repayment ................................................................ 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 on other securities .............................................................. Net deferred losses on hedges ............................................................................ Land revaluation excess ....................................................................................... Foreign currency translation adjustments ............................................................ Total accumulated other comprehensive income .............................................. 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 2011 2010 Millions of U.S. dollars 2011 ¥ 90,576,587 2,629,407 726,365 5,712,348 337,120 5,209,441 8,631,713 256,160 417,788 3,783,297 216,171 3,238,158 35,592 2,001 17,383 1,666 2,249 9,923 2,600 69 18,352 45,698 3,862,442 125,732,541 1,770,996 2,717,397 929,336 5,417,730 239,717 (8,921) 33,294 (119,696) 144,394 91 1,420,915 6,983,132 ¥132,715,674 ¥ 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 $1,089,315 31,622 8,736 68,699 4,054 62,651 103,809 3,081 5,024 45,500 2,600 38,944 428 24 209 20 27 119 31 1 221 550 46,452 1,512,117 21,299 32,681 11,176 65,156 2,883 (107) 400 (1,440) 1,736 1 17,089 83,982 $1,596,099 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 ¥83.15 to US$1, the exchange rate prevailing at March 31, 2011. SMFG 2011 141 SMBC Supplemental Information Consolidated Statements of Income and Consolidated Statements of Comprehensive Income (Unaudited) Sumitomo Mitsui Banking Corporation and Subsidiaries (Consolidated Statements of Income) 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: ¥1,485,778 1,153,471 248,988 2,351 8,429 18,439 4,369 49,729 2,299 665,109 212,920 297,766 51,070 2,714,944 268,627 139,543 28,434 2,751 8,743 66,922 22,231 137,944 143,012 1,094,576 42,427 285,477 1,972,065 742,878 Current .............................................................................................................. Deferred ............................................................................................................ Income before minority interests ........................................................................ Minority interests in net income ........................................................................... Net income .......................................................................................................... 59,719 150,503 532,656 81,823 ¥ 450,832 142 SMFG 2011 Millions of yen 2011 2010 Millions of U.S. dollars 2011 ¥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 69,246 75,282 81,352 ¥ 332,497 $17,868 13,872 2,994 28 101 222 53 598 28 7,999 2,561 3,581 614 32,651 3,231 1,678 342 33 105 805 268 1,659 1,720 13,164 510 3,433 23,717 8,934 718 1,810 6,406 984 $ 5,422 Supplemental Information SMBC (Continued) (Consolidated Statements of Comprehensive Income) Year ended March 31 Income before minority interests ........................................................................ Other comprehensive income Net unrealized losses on other securities ......................................................... Net deferred gains on hedges .......................................................................... Foreign currency translation adjustments ........................................................ Share of other comprehensive income of associates accounted for by equity method .................................................. Total other comprehensive income .................................................................. Total comprehensive income .............................................................................. Comprehensive income attributable to shareholders of the parent company .... Comprehensive income attributable to minority interests ............................... Millions of yen 2011 ¥532,656 2010 ¥— (150,926) 29,408 (59,493) 12,044 (168,966) 363,689 322,474 41,215 — — — — — — — — Millions of U.S. dollars 2011 $6,406 (1,815) 354 (716) 145 (2,032) 4,374 3,878 496 Per share data: Net income ....................................................................................................... Net income — diluted ...................................................................................... ¥4,184.89 4,184.07 ¥4,240.20 4,236.01 $50.33 50.32 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 ¥83.15 to US$1, the exchange rate prevailing at March 31, 2011. Yen U.S. dollars SMFG 2011 143 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 ............................................................... Deferred tax liabilities for land revaluation ........................................................... Acceptances and guarantees ............................................................................... Total liabilities ...................................................................................................... Net assets Capital stock ........................................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Total stockholders’ equity ................................................................................... Net unrealized gains on other securities .............................................................. Net deferred gains 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 2011 2010 ¥ 4,793,275 3,308,910 288,120 96,665 402,928 509,773 3,623,461 10,316 39,853,432 55,237,613 1,000,964 1,994,996 717,568 142,321 376,899 3,852,949 (711,522) (13,769) ¥115,484,907 ¥ 82,443,286 2,272,758 503,315 4,760,920 337,120 3,015,835 5,952,326 272,253 40,999 3,670,355 216,171 2,521,061 10,019 692 — 1,586 8,872 45,091 3,852,949 109,925,614 1,770,996 2,481,273 935,992 5,188,262 229,885 121,109 20,035 371,030 5,559,293 ¥115,484,907 ¥ 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 Millions of U.S. dollars 2011 $ 57,646 39,794 3,465 1,162 4,846 6,131 43,577 124 479,296 664,313 12,038 23,993 8,630 1,712 4,533 46,337 (8,557) (166) $1,388,874 $ 991,501 27,333 6,053 57,257 4,054 36,270 71,586 3,274 493 44,141 2,600 30,320 121 8 — 19 107 542 46,337 1,322,016 21,299 29,841 11,256 62,396 2,765 1,456 241 4,462 66,858 $1,388,874 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 ¥83.15 to US$1, the exchange rate prevailing at March 31, 2011. 144 SMFG 2011 Supplemental Information SMBC Millions of yen 2011 2010 Millions of U.S. dollars 2011 Nonconsolidated Statements of Income (Unaudited) Sumitomo Mitsui Banking Corporation Year ended March 31 Income Interest income ..................................................................................................... Interest on loans and discounts ....................................................................... Interest and dividends on securities ................................................................. Interest on receivables under resale agreements ............................................. Interest on receivables under securities borrowing transactions ..................... Interest on deposits with banks ....................................................................... Other interest income ....................................................................................... Trust fees .............................................................................................................. Fees and commissions ......................................................................................... Trading 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: ¥1,259,403 962,113 240,380 757 2,263 13,725 40,164 2,299 439,770 151,070 218,075 39,969 2,110,588 291,595 110,415 89,770 1,814 7,247 63,048 19,299 137,103 110,177 738,447 19,473 224,951 1,521,748 588,839 ¥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 Current .............................................................................................................. Deferred ............................................................................................................ Net income .......................................................................................................... 42,386 125,273 ¥ 421,180 44,997 91,757 ¥ 317,995 $15,146 11,571 2,891 9 27 165 483 27 5,289 1,817 2,623 481 25,383 3,507 1,328 1,080 22 87 758 232 1,649 1,325 8,881 234 2,705 18,301 7,082 510 1,507 $ 5,065 Per share data: Net income ....................................................................................................... Net income — diluted ...................................................................................... ¥3,905.80 — ¥4,051.75 — $46.97 — 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 ¥83.15 to US$1, the exchange rate prevailing at March 31, 2011. Yen U.S. dollars SMFG 2011 145 SMFG Income Analysis (Consolidated) Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Operating Income, Classified by Domestic and Overseas Operations Millions of yen Year ended March 31 Domestic operations Interest income ..................................................... ¥1,345,979 281,315 Interest expenses .................................................. Net interest income ................................................... 1,064,663 2,335 Trust fees ................................................................... 806,591 Fees and commissions ......................................... 120,594 Fees and commissions payments ........................ 685,997 Net fees and commissions ........................................ 251,626 Trading income...................................................... 6,732 Trading losses ....................................................... 244,894 Net trading income .................................................... 961,912 Other operating income ........................................ 821,014 Other operating expenses..................................... 140,898 Net other operating income (expenses) .................... 2011 Overseas operations Elimination Total ¥356,800 103,355 253,444 — 92,975 11,046 81,929 2,787 10,589 (7,801) 77,934 37,504 40,429 (89,739) (439) — (2,105) (410) (1,695) (17,321) (17,321) ¥(90,179) ¥1,612,599 294,931 1,317,668 2,335 897,461 131,230 766,230 237,093 — — 237,093 1,039,662 858,243 181,419 (183) (274) 91 Domestic operations ¥1,392,919 297,268 1,095,650 1,778 651,331 111,320 540,011 186,117 8,313 177,804 401,898 355,904 45,993 2010 Overseas operations Elimination ¥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) (101,319) (1,352) — (2,622) (1,495) (1,126) (20,932) (20,932) — (210) (98) (112) Total ¥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 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 (2011, ¥16 million; 2010, ¥20 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 ¥93,247,748 54,156,879 31,216,834 355,148 26,178 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 .................................................................... 4,243,613 343,704 1,626,041 ¥98,130,523 70,966,834 7,144,913 1,613,628 445,349 4,629,220 — 8,118,619 1,190,706 3,810,547 2011 Interest ¥1,345,979 1,006,690 228,045 2,250 32 8,464 1,566 62,998 ¥ 281,315 71,673 12,396 2,166 573 8,847 — 106,979 2,006 76,662 Earnings yield 1.44% 1.86 0.73 0.63 0.12 0.20 0.46 3.87 0.29% 0.10 0.17 0.13 0.13 0.19 — 1.32 0.17 2.01 Average balance ¥86,229,707 55,382,826 24,828,351 343,760 13,958 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 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 consolidated subsidiaries use weekly, monthly or quarterly balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥1,188,255 million; 2010, ¥965,438 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 (2011, ¥21,928 million; 2010, ¥12,392 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2011, ¥21,928 million; 2010, ¥12,392 million) and corresponding interest (2011, ¥16 million; 2010, ¥20 million). 146 SMFG 2011 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 ¥15,642,630 9,620,423 1,978,236 771,389 69,728 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 .................................................................... — 2,285,316 184,752 ¥10,510,807 6,702,036 2,013,996 326,104 597,909 — 328,969 421,821 — 105,117 2011 Interest ¥356,800 265,568 39,734 7,055 2,319 — 17,583 8,591 ¥103,355 36,716 19,268 1,621 2,180 — 1,164 9,958 — 6,745 Millions of yen Earnings yield 2.28% 2.76 2.01 0.91 3.33 Average balance ¥16,461,908 11,059,619 1,656,478 812,878 13,963 — 0.77 4.65 0.98% 0.55 0.96 0.50 0.36 — 0.35 2.36 — 6.42 — 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 Earnings yield 2.46% 2.84 1.88 0.63 6.36 — 0.65 4.13 1.01% 0.54 0.89 0.28 0.20 — 0.24 2.65 — 5.98 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 consolidated subsidiaries use weekly, monthly or quarterly balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥103,935 million; 2010, ¥156,583 million). Total of Domestic and Overseas Operations Year ended March 31 Interest-earning assets .............................................. ¥107,061,829 62,448,896 32,845,940 1,126,538 95,907 Loans and bills discounted ................................... Securities .............................................................. Call loans and bills bought .................................... Receivables under resale agreements .................. Average balance 2011 Interest ¥1,612,599 1,199,083 251,311 9,305 2,351 Receivables under securities borrowing transactions ....................................... Deposits with banks .............................................. Lease receivables and investment assets ............ 4,243,613 2,484,913 1,810,793 8,464 18,592 71,589 Interest-bearing liabilities .......................................... ¥106,745,754 77,485,196 9,158,909 1,939,732 1,043,259 4,629,220 328,969 7,228,342 1,190,706 3,522,765 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 .................................................................... ¥ 294,931 107,758 31,665 3,788 2,753 8,847 1,164 44,298 2,006 66,940 Millions of yen Earnings yield 1.51% 1.92 0.77 0.83 2.45 0.20 0.75 3.95 0.28% 0.14 0.35 0.20 0.26 0.19 0.35 0.61 0.17 1.90 Average balance ¥100,773,612 64,723,468 26,505,349 1,156,638 27,922 2010 Interest ¥1,695,805 1,280,297 241,216 7,657 902 2,293,522 2,259,797 1,958,655 5,413 14,757 74,542 ¥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 ¥ 314,872 145,979 34,042 6,271 1,390 6,165 194 37,708 2,902 70,749 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 Notes: 1. The figures above comprise totals for domestic and overseas operations after intersegment eliminations. 2. In principle, average balances are calculated by using daily balances. However, some consolidated subsidiaries use weekly, monthly or quarterly balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥1,288,655 million; 2010, ¥1,123,299 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 (2011, ¥21,928 million; 2010, ¥12,392 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2011, ¥21,928 million; 2010, ¥12,392 million) and corresponding interest (2011, ¥16 million; 2010, ¥20 million). SMFG 2011 147 SMFG Income Analysis (Consolidated) Fees and Commissions Domestic Year ended March 31 operations Fees and commissions .............................................. ¥806,591 21,264 119,605 70,803 18,054 6,505 52,403 185,970 161,632 Deposits and loans ............................................... Remittances and transfers .................................... Securities-related business ................................... Agency .................................................................. Safe deposits ........................................................ Guarantees ............................................................ Credit card business ............................................. Investment trusts .................................................. Millions of yen 2011 Overseas operations Elimination ¥92,975 61,373 8,253 631 — 2 10,559 — 2,073 ¥(2,105) (33) (2) (156) — — (200) — — Total ¥897,461 82,604 127,856 71,277 18,054 6,507 62,762 185,970 163,706 Domestic operations ¥651,331 20,660 118,012 54,380 14,763 6,681 40,468 143,770 — 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 — Fees and commissions payments ............................. ¥120,594 27,927 Remittances and transfers .................................... ¥11,046 6,149 ¥ (410) (118) ¥131,230 33,958 ¥111,320 26,285 ¥10,923 4,920 ¥(1,495) (155) ¥120,748 31,050 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. 3. “Investment trusts” are reported as sub-account of “Fees and commissions” from the fiscal year ended March 31, 2011, because their significance increased. Trading Income 2011 2010 Millions of yen Domestic Year ended March 31 operations Trading income .......................................................... ¥251,626 92,932 Gains on trading securities ................................... Overseas operations Elimination ¥ 2,787 1,301 ¥(17,321) — Total ¥237,093 94,234 Domestic operations ¥186,117 63,212 Overseas operations Elimination ¥28,902 211 ¥(20,932) — Total ¥194,087 63,424 Gains on securities related to trading transactions ............................................ Gains on trading-related financial derivatives ....... Others ................................................................... 1,019 156,512 1,162 519 966 — — (17,321) — 1,538 140,157 1,162 2,254 120,075 576 — 28,691 — — (20,932) — 2,254 127,833 576 Trading losses............................................................ ¥ 6,732 — Losses on trading securities ................................. ¥10,589 — ¥(17,321) — ¥ — ¥ 8,313 — — ¥12,619 — ¥(20,932) — ¥ — — Losses on securities related to trading transactions ............................................ Losses on trading-related financial derivatives ..... Others ................................................................... — 6,732 — — 10,589 — — (17,321) — — — — — 8,313 — — 12,619 — — (20,932) — — — — 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. 148 SMFG 2011 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 2011 2010 ¥46,333,358 25,357,704 3,855,153 75,546,217 5,997,958 ¥81,544,175 ¥ 4,810,044 1,533,773 108,904 6,452,722 2,368,364 ¥ 8,821,087 ¥90,365,263 ¥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 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 2011 2010 Manufacturing.............................................................................................. Agriculture, forestry, fisheries and mining ................................................... Construction ................................................................................................ Transportation, communications and public enterprises ............................ Wholesale and retail .................................................................................... Finance and insurance ................................................................................ Real estate, goods rental and leasing ......................................................... Services ....................................................................................................... Municipalities ............................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Overseas operations: Public sector ................................................................................................ Financial institutions .................................................................................... Commerce and industry .............................................................................. Others .......................................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. ¥ 6,001,645 148,994 962,259 3,829,628 4,238,042 3,991,865 7,761,065 3,847,475 1,230,912 20,393,976 ¥52,405,866 ¥ 35,733 608,810 7,475,110 822,834 ¥ 8,942,489 ¥61,348,355 11.45% 0.28 1.84 7.31 8.09 7.62 14.81 7.34 2.35 38.91 100.00% 0.40% 6.81 83.59 9.20 100.00% — ¥ 6,694,906 153,473 1,095,482 3,271,221 4,497,698 4,299,050 8,210,117 4,077,881 1,117,092 20,606,900 ¥54,023,825 ¥ 43,100 543,997 7,223,161 866,948 ¥ 8,677,208 ¥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% — 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. SMFG 2011 149 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 .............................................................................. 2011 ¥ 696,154 362,137 653 ¥1,058,945 ¥ 867,866 Risk-Monitored Loans March 31 Bankrupt loans ................................................................................................ Non-accrual loans ........................................................................................... Past due loans (3 months or more) ................................................................. Restructured loans .......................................................................................... Total ................................................................................................................. Amount of direct reduction .............................................................................. 2011 ¥ 90,777 1,031,828 25,438 498,323 ¥1,646,369 ¥ 735,638 Millions of yen Millions of yen 2010 ¥ 702,606 365,087 636 ¥1,068,329 ¥ 843,781 2010 ¥ 165,131 1,075,782 38,315 250,256 ¥1,529,484 ¥ 727,633 Notes: Definition of risk-monitored loan categories 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 .............................................................................. 2011 ¥ 281,611 875,837 532,873 1,690,321 67,868,754 ¥69,559,075 ¥ 867,866 Millions of yen 2010 ¥ 392,424 881,239 298,179 1,571,842 68,431,335 ¥70,003,177 ¥ 843,781 Notes: Definition of problem asset categories 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 150 SMFG 2011 Assets and Liabilities (Consolidated) SMFG Securities Year-End Balance March 31 Domestic operations: Millions of yen 2011 2010 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 ................................................................................................................. ¥25,934,346 544,409 3,256,034 2,696,843 5,778,370 ¥38,210,004 ¥ — — — — 1,697,165 ¥ 1,697,165 ¥ — — — 44,953 — ¥ 44,953 ¥39,952,123 ¥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 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 ........................................................... ¥6,149,138 Trading securities .................................................. 2,778,917 3,857 Derivatives of trading securities ............................ — Securities related to trading transactions ............. Derivatives of securities related to 5,338 trading transactions ............................................ Trading-related financial derivatives ..................... 3,070,072 290,952 Other trading assets.............................................. 2011 2010 Millions of yen Overseas operations Elimination ¥(34,836) ¥518,595 38,619 — — Total ¥6,632,898 — 2,817,536 3,857 — — — Domestic operations ¥6,156,853 2,747,496 1,246 — ¥587,881 32,229 — — Overseas operations Elimination ¥(36,046) Total ¥6,708,688 — 2,779,725 1,246 — — — — 479,623 353 — (34,836) — 5,338 3,514,859 291,305 6,931 3,123,235 277,943 — 555,288 363 — (36,046) — 6,931 3,642,477 278,307 Trading liabilities ........................................................ ¥4,670,219 Trading securities sold for short sales .................. 1,622,216 1,803 Derivatives of trading securities ............................ ¥612,920 830 — ¥(34,836) ¥5,248,302 — 1,623,046 1,803 — ¥4,470,010 1,582,808 2,367 ¥632,763 — — ¥(36,046) ¥5,066,727 — 1,582,808 2,367 — Securities related to trading transactions sold for short sales .............................................. — — — — — — — — Derivatives of securities related to 5,638 trading transactions ............................................ Trading-related financial derivatives ..................... 3,040,560 — Other trading liabilities .......................................... 1 612,088 — — (34,836) — 5,639 3,617,812 — 6,961 2,877,873 — — 632,763 — — (36,046) — 6,961 3,474,589 — 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 2011 151 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 (68,000) — 249,015 (67,000) (439,534) (195,000) 157,151 (16,700) May 17, 2006*1 ........................................ August 11, 2006*2 .................................... September 1, 2006*3 ............................... September 6, 2006*4 ............................... September 29, 2006*5 ............................. October 11, 2006*6 .................................. April 30, 2008*7 ........................................ May 16, 2008*8 ........................................ January 4, 2009*9 .................................... 781,189,672.23 June 22, 2009*10 ...................................... 219,700,000 July 27, 2009*11 ....................................... 8,931,300 January 27, 2010*12 ................................. 340,000,000 January 28, 2010*13 ................................. 36,343,848 February 8, 2010*14 ................................. (33,400) February 10, 2010*15 ............................... 20,000,000 Balances 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 ¥ — — — — — — — — — 413,695 16,817 459,477 — — 27,028 Balances ¥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 Changes ¥ — (1,000,000) 221,365 — — — — — — 413,695 16,817 459,477 — — 27,028 Balances ¥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 Remarks: *1 Repurchase and cancellation of 35,000 shares of preferred stock (Type 1) and 33,000 shares of preferred stock (Type 2) *2 Capital reserve was transferred to other capital surplus pursuant to Article 448-1 of the Companies Act. *3 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) *4 Repurchase and cancellation of 67,000 shares of preferred stock (Type 2) *5 Repurchase and cancellation of 500,000 shares of preferred stock (Type 3) and increase in shares of common stock of 60,466 *6 Repurchase and cancellation of 195,000 shares of preferred stock (Type 3) *7 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) *8 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) *9 Increase in shares of common stock of 781,189,672.23 as a result of 100-for-1 stock split *10 Public offering: Common stock: 219,700,000 shares *11 Allotment to third parties: Common stock: 8,931,300 shares Issue price: ¥3,766 Capitalization: ¥1,883 *12 Public offering: Common stock: 340,000,000 shares Issue price: ¥2,702.81 Capitalization: ¥1,351.405 Issue price: ¥3,766 Capitalization: ¥1,883 *13 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) *14 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) *15 Allotment to third parties: Common stock: 20,000,000 shares Issue price: ¥2,702.81 Capitalization: ¥1,351.405 Note: The number of shares of preferred stock (Type 6) decreased by 70,001 as a result of repurchase and cancellation of all the shares of preferred stock (1st series Type 6) on April 1, 2011. Number of Shares Issued March 31, 2011 Common stock ............................................................................................................................................................... Preferred stock (1st series Type 6) ................................................................................................................................. Total ................................................................................................................................................................................ Number of shares issued 1,414,055,625 70,001 1,414,125,626 152 SMFG 2011 Capital (Nonconsolidated) SMFG Stock Exchange Listings Tokyo Stock Exchange (First Section) Osaka Securities Exchange (First Section) Nagoya Stock Exchange (First Section) New York Stock Exchange* * SMFG listed its ARDs on the New York Stock Exchange as of November 1, 2010. Number of Common Shares, Classified by Type of Shareholders March 31, 2011 Japanese government and local government .................................................................. Financial institutions ......................................................................................................... Securities companies ....................................................................................................... Other institutions .............................................................................................................. Foreign institutions ........................................................................................................... Foreign individuals ........................................................................................................... Individuals and others ...................................................................................................... Total .................................................................................................................................. Fractional shares (shares) ................................................................................................. Number of shareholders 7 394 105 9,032 938 141 342,025 352,642 — Number of units 4,774 4,144,500 717,865 1,664,643 5,538,375 714 2,049,686 14,120,557 1,999,925 Percentage of total 0.03% 29.35 5.08 11.79 39.22 0.01 14.52 100.00% — Notes: 1. Of 3,762,514 shares in treasury stock, 37,625 units are included in “Individuals and others” and the remaining 14 shares are included in “Fractional shares.” 2. “Other institutions” include 28 units held by the Securities Custody Association. 3. The number of shares constituting 1 unit is 100. Principal Shareholders a. Common Stock March 31, 2011 Japan Trustee Services Bank, Ltd. (Trust Account) ...................................................................................... The Master Trust Bank of Japan, Ltd. (Trust Account) ................................................................................. SSBT OD05 Omnibus Account — Treaty Clients*....................................................................................... Japan Trustee Services Bank, Ltd. (Trust Account 9) ................................................................................... Mellon Bank, N.A. as Agent for its Client Mellon Omnibus US Pension** ................................................... State Street Bank and Trust Company 505225** ......................................................................................... SMFG Card & Credit, Inc. ............................................................................................................................ Nippon Life Insurance Company .................................................................................................................. NATSCUMCO*** ........................................................................................................................................... State Street Bank and Trust Company 505103** ......................................................................................... Total .............................................................................................................................................................. Number of shares 87,939,818 77,122,200 30,843,478 29,508,900 17,222,912 17,198,714 15,479,400 15,466,682 14,356,349 13,927,694 319,066,147 Percentage of shares outstanding 6.21% 5.45 2.18 2.08 1.21 1.21 1.09 1.09 1.01 0.98 22.56% * Standing agent: The HongKong and Shanghai Banking Corporation Limited’s Tokyo Branch ** Standing agent: Mizuho Corporate Bank, Ltd. *** Standing agent: Sumitomo Mitsui Banking Corporation Note: Pursuant to Article 67 of the Enforcement Ordinance of the Companies Act, the exercise of voting rights of common shares held by SMFG Card & Credit, Inc. is restricted. b. Preferred Stock (1st series Type 6) March 31, 2011 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% SMFG 2011 153 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 .................................................................................................. 2011 108,100 shares Common stock ¥6,649 per share ¥3,325 per share From June 28, 2004 to June 27, 2012 Date of resolution: Ordinary general meeting of shareholders held on June 27, 2002 March 31 Number of shares granted............................................................................................................ Type of stock ................................................................................................................................ Issue price .................................................................................................................................... Amount capitalized when shares are issued ................................................................................ Exercise period of stock options .................................................................................................. 2011 102,600 shares Common stock ¥2,216 per share ¥1,108 per share From August 13, 2010 to August 12, 2040 Date of resolution: Meeting of the Board of Directors held on July 28, 2010 Note: Former SMBC issued and granted stock options to certain directors and employees pursuant to the resolution of the ordinary general meeting of shareholders 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 ........................................................................................ 2011 ¥3,355 2,235 2010 ¥4,520 2,591 Notes: 1. Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). Yen 2009 ¥9,640 2,585 2008 ¥1,210,000 633,000 2007 ¥1,390,000 1,010,000 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 2010 ¥2,533 2,349 November 2010 ¥2,685 2,325 December 2010 ¥2,949 2,543 January 2011 ¥3,090 2,791 February 2011 ¥3,225 2,757 March 2011 ¥3,190 2,235 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. 154 SMFG 2011 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 ..................................................... ¥1,227,312 241,960 Interest expenses .................................................. 985,352 Net interest income ................................................... 2,299 Trust fees ................................................................... 574,092 Fees and commissions ......................................... 127,305 Fees and commissions payments ........................ 446,786 Net fees and commissions ........................................ 227,454 Trading income...................................................... 6,732 Trading losses ....................................................... 220,722 Net trading income .................................................... 249,252 Other operating income ........................................ 135,821 Other operating expenses..................................... 113,430 Net other operating income (expenses) .................... Millions of yen 2011 Overseas operations Elimination ¥(73,281) ¥331,747 (73,372) 100,023 91 231,724 — — (1,961) 92,978 (407) 11,046 (1,553) 81,932 (17,321) 2,787 (17,321) 10,589 — (7,801) (53) 48,567 — 7,190 (53) 41,376 Total ¥1,485,778 268,610 1,217,168 2,299 665,109 137,944 527,165 212,920 — 212,920 297,766 143,012 154,753 Domestic operations ¥1,302,315 272,565 1,029,750 1,736 502,032 118,326 383,705 148,600 8,313 140,287 140,284 103,485 36,799 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 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas operations 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 (2011, ¥16 million; 2010, ¥20 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 Year ended March 31 Average balance Interest-earning assets ................................... ¥91,909,190 54,710,171 31,053,391 352,721 26,178 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 2011 Interest ¥1,227,312 953,365 225,723 2,248 32 Earnings yield 1.34% 1.74 0.73 0.64 0.12 Average balance ¥85,101,802 56,291,108 24,649,455 337,927 13,958 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 4,202,003 292,234 8,429 1,419 0.20 0.49 2,277,769 268,117 5,394 1,704 0.24 0.64 Interest-bearing liabilities ............................... ¥95,026,491 71,099,847 7,197,270 1,613,567 443,352 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 ......................................................... 4,545,844 — 6,205,133 359,916 3,347,596 ¥ 241,960 71,691 12,453 2,166 571 8,743 — 89,516 564 59,612 0.25% 0.10 0.17 0.13 0.13 0.19 — 1.44 0.16 1.78 ¥89,290,815 68,567,643 7,227,930 1,855,873 607,324 ¥ 272,565 106,566 18,280 2,853 668 2,829,428 — 4,462,011 238,247 3,292,435 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 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 consolidated subsidiaries use weekly, monthly or quarterly balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥1,143,287 million; 2010, ¥946,938 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 (2011, ¥18,676 million; 2010, ¥12,392 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2011, ¥18,676 million; 2010, ¥12,392 million) and corresponding interest (2011, ¥16 million; 2010, ¥20 million). SMFG 2011 155 SMBC Income Analysis (Consolidated) Overseas Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥15,061,087 9,530,458 1,585,317 771,389 69,728 Loans and bills discounted ......................... Securities .................................................... Call loans and bills bought ......................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... — 2,282,712 — 17,572 Millions of yen 2011 Interest ¥331,747 263,531 23,265 7,055 2,319 Earnings yield 2.20% 2.77 1.47 0.91 3.33 Average balance ¥16,085,915 10,971,078 1,459,443 812,878 13,963 2010 Interest ¥389,577 312,374 22,821 5,158 887 Earnings yield 2.42% 2.85 1.56 0.63 6.36 — 0.77 0.96% 0.55 0.96 0.50 0.36 — 2,152,553 — 14,066 ¥11,763,523 7,472,669 1,811,253 1,205,537 364,451 ¥116,457 40,606 16,102 3,416 713 ¥100,023 36,716 19,268 1,621 2,180 Interest-bearing liabilities ............................... ¥10,438,017 6,702,044 2,013,996 326,104 597,909 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 ......................................................... — 328,969 349,022 — 105,117 Notes: 1. Overseas operations comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. — 82,513 387,573 — 158,169 — 1,164 6,751 — 6,745 — 0.35 1.93 — 6.42 — 194 9,308 — 9,459 — 0.65 0.99% 0.54 0.89 0.28 0.20 — 0.24 2.40 — 5.98 2. In principle, average balances are calculated by using daily balances. However, some consolidated subsidiaries use weekly, monthly or quarterly balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥103,430 million; 2010, ¥156,324 million). Total of Domestic and Overseas Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥105,509,373 62,929,036 32,638,709 1,124,111 95,907 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 2011 Interest ¥1,485,778 1,144,168 248,988 9,303 2,351 Earnings yield 1.41% 1.82 0.76 0.83 2.45 Average balance ¥99,271,616 65,563,988 26,108,898 1,150,805 27,922 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 4,202,003 2,432,539 8,429 18,439 0.20 0.76 2,277,769 2,208,380 5,394 14,650 0.24 0.66 Interest-bearing liabilities ............................... ¥103,967,089 77,622,970 9,211,266 1,939,672 1,041,262 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 ......................................................... 4,545,844 328,969 5,242,563 359,916 3,452,714 ¥ 268,610 107,821 31,721 3,787 2,751 8,743 1,164 23,481 564 66,357 0.26% 0.14 0.34 0.20 0.26 0.19 0.35 0.45 0.16 1.92 ¥99,138,171 75,827,957 9,039,183 3,061,410 971,775 ¥ 295,615 146,051 34,382 6,270 1,381 2,829,428 82,513 3,151,386 238,247 3,450,605 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 Notes: 1. The figures above comprise totals for domestic and overseas operations after intersegment eliminations. 2. In principle, average balances are calculated by using daily balances. However, some consolidated subsidiaries use weekly, monthly or quarterly balances instead. 3. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥1,239,571 million; 2010, ¥1,103,197 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 (2011, ¥18,676 million; 2010, ¥12,392 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2011, ¥18,676 million; 2010, ¥12,392 million) and corresponding interest (2011, ¥16 million; 2010, ¥20 million). 156 SMFG 2011 Income Analysis (Consolidated) SMBC Fees and Commissions Domestic Year ended March 31 operations Fees and commissions .............................................. ¥574,092 22,057 120,616 58,728 16,274 6,505 39,403 6,208 145,850 Deposits and loans ............................................... Remittances and transfers .................................... Securities-related business ................................... Agency .................................................................. Safe deposits ........................................................ Guarantees ............................................................ Credit card business ............................................. Investment trusts .................................................. Millions of yen 2011 Overseas operations Elimination ¥92,978 61,373 8,253 631 — 2 10,559 — 2,073 ¥(1,961) (11) (1) (156) — — (184) — — Total ¥665,109 83,419 128,869 59,203 16,274 6,507 49,778 6,208 147,923 Domestic operations ¥502,032 21,425 119,075 48,897 14,782 6,681 39,475 6,179 — 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 — Fees and commissions payments ............................. ¥127,305 27,927 Remittances and transfers .................................... ¥11,046 6,149 ¥ (407) (118) ¥137,944 33,958 ¥118,326 26,285 ¥10,923 4,920 ¥(1,493) (155) ¥127,756 31,050 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas operations comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Intersegment transactions are reported in the “Elimination” column. 3. “Investment trusts” are reported as sub-account of “Fees and commissions” from the fiscal year ended March 31, 2011, because their significance increased. Trading Income 2011 2010 Millions of yen Domestic Year ended March 31 operations Trading income .......................................................... ¥227,454 68,760 Gains on trading securities ................................... Overseas operations Elimination ¥(17,321) — ¥ 2,787 1,301 Total ¥212,920 70,062 Domestic operations ¥148,600 25,694 Overseas operations Elimination ¥(20,932) — ¥28,902 211 Total ¥156,570 25,906 Gains on securities related to trading transactions ............................................ Gains on trading-related financial derivatives ....... Others ................................................................... 1,019 156,512 1,162 519 966 — — (17,321) — 1,538 140,157 1,162 2,254 120,075 576 — 28,691 — — (20,932) — 2,254 127,833 576 Trading losses............................................................ ¥ 6,732 — Losses on trading securities ................................. ¥10,589 — ¥(17,321) — ¥ — ¥ 8,313 — — ¥12,619 — ¥(20,932) — ¥ — — Losses on securities related to trading transactions ............................................ Losses on trading-related financial derivatives ..... Others ................................................................... — 6,732 — — 10,589 — — (17,321) — — — — — 8,313 — — 12,619 — — (20,932) — — — — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas operations comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Intersegment transactions are reported in the “Elimination” column. SMFG 2011 157 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 2011 2010 ¥46,475,850 25,358,154 3,858,755 75,692,760 6,054,758 ¥81,747,518 ¥ 4,818,026 1,533,773 108,904 6,460,703 2,368,364 ¥ 8,829,068 ¥90,576,587 ¥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 Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas operations 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 2011 2010 Manufacturing.............................................................................................. Agriculture, forestry, fisheries and mining ................................................... Construction ................................................................................................ Transportation, communications and public enterprises ............................ Wholesale and retail .................................................................................... Finance and insurance ................................................................................ Real estate, goods rental and leasing ......................................................... Services ....................................................................................................... Municipalities ............................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... ¥ 5,997,719 148,770 961,596 3,816,458 4,216,614 5,241,692 7,729,135 3,954,440 1,230,912 19,796,115 ¥53,093,455 11.30% 0.28 1.81 7.19 7.94 9.87 14.56 7.45 2.32 37.28 100.00% ¥ 6,689,718 153,199 1,094,835 3,261,007 4,475,464 5,271,565 8,179,721 4,192,580 1,117,092 20,374,612 ¥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% Overseas operations: Public sector ................................................................................................ Financial institutions .................................................................................... Commerce and industry .............................................................................. Others .......................................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas operations ¥ 43,100 543,997 7,142,983 866,945 ¥ 8,597,027 ¥63,406,825 ¥ 35,733 621,657 7,385,370 822,832 ¥ 8,865,594 ¥61,959,049 0.40% 7.01 83.31 9.28 100.00% — 0.50% 6.33 83.09 10.08 100.00% — comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Japan offshore banking accounts are included in overseas operations’ accounts. 158 SMFG 2011 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 2011 ¥ 90,171 958,729 14,226 466,459 ¥1,529,587 ¥ 716,192 Millions of yen 2010 ¥ 162,969 1,047,913 38,249 249,139 ¥1,498,271 ¥ 710,815 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 2011 2010 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... ¥25,934,346 544,409 3,237,321 2,621,131 5,713,956 ¥38,051,166 Overseas operations: ¥16,738,321 422,648 3,531,793 2,843,148 3,431,856 ¥26,967,768 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 operations ¥ — — — — 1,454,593 ¥ 1,454,593 ¥28,422,362 ¥ — — — — 1,697,228 ¥ 1,697,228 ¥39,748,394 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 ........................................................... ¥6,107,160 Trading securities .................................................. 2,735,578 3,857 Derivatives of trading securities ............................ — Securities related to trading transactions ............. Derivatives of securities related to 5,338 trading transactions ............................................ Trading-related financial derivatives ..................... 3,071,434 290,952 Other trading assets.............................................. 2011 2010 Millions of yen Overseas operations Elimination ¥(34,836) ¥518,595 38,619 — — Total ¥6,590,920 — 2,774,197 3,857 — — — Domestic operations ¥6,067,423 2,656,782 1,244 — Overseas operations Elimination ¥(36,046) ¥587,881 32,229 — — Total ¥6,619,258 — 2,689,011 1,244 — — — — 479,623 353 — (34,836) — 5,338 3,516,221 291,305 6,931 3,124,521 277,943 — 555,288 363 — (36,046) — 6,931 3,643,763 278,307 Trading liabilities ........................................................ ¥4,631,357 Trading securities sold for short sales .................. 1,582,282 1,514 Derivatives of trading securities ............................ ¥612,920 830 — ¥(34,836) ¥5,209,441 — 1,583,112 1,514 — ¥4,446,003 1,557,587 2,296 ¥632,763 — — ¥(36,046) ¥5,042,720 — 1,557,587 2,296 — Securities related to trading transactions sold for short sales .............................................. — — — — — — — — Derivatives of securities related to 5,638 trading transactions ............................................ Trading-related financial derivatives ..................... 3,041,922 — Other trading liabilities .......................................... 1 612,088 — — (34,836) — 5,639 3,619,174 — 6,961 2,879,158 — — 632,763 — — (36,046) — 6,961 3,475,875 — Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches) and its domestic consolidated subsidiaries. Overseas operations comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Intersegment transactions are reported in the “Elimination” column. SMFG 2011 159 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 ¥1,259,403 [2,267] 291,578 [2,267] 967,825 2,299 439,770 137,103 302,667 151,070 — 151,070 218,075 110,177 107,897 ¥1,531,759 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 ........................................... ¥ 985,974 2011 International operations ¥275,696 Interest expenses ....................................... 118,390 175,456 Domestic operations ¥1,063,182 2010 International operations ¥323,681 153,247 187,233 867,584 Net interest income ........................................ 2,299 Trust fees ........................................................ 327,776 Fees and commissions ............................... 118,967 Fees and commissions payments .............. 208,808 Net fees and commissions ............................. 940 Trading income ........................................... — Trading losses ............................................. 940 Net trading income ......................................... 75,579 Other operating income .............................. 40,882 Other operating expenses .......................... 34,696 Net other operating income (expenses) ......... Gross banking profit ....................................... ¥1,114,329 Gross banking profit rate (%) ......................... Notes: 1. Domestic operations include yen-denominated transactions by domestic branches, while international operations include foreign-currency-denominated 909,934 1,736 321,837 108,603 213,233 2,424 — 2,424 30,585 40,690 (10,104) ¥1,117,224 100,240 — 111,993 18,135 93,858 150,129 — 150,129 142,495 69,294 73,200 ¥417,429 136,448 — 91,123 17,643 73,480 112,932 — 112,932 55,202 40,012 15,190 ¥338,050 1.44% 1.63% 1.98% 1.50% 2.34% 1.60% transactions by domestic branches and operations by overseas branches. Yen-denominated nonresident transactions and Japan offshore banking accounts are included in international operations. 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 (2011, ¥16 million; 2010, ¥20 million) related to the management of money held in trust. 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 ................................... ¥77,087,991 [1,239,310] 47,537,001 27,380,279 62,671 — Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 474,990 26,437 92,728 Interest-bearing liabilities ............................... ¥76,271,874 61,678,813 7,425,533 1,176,587 79,200 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 1,161,916 1,937,454 59,861 2,524,056 2011 Interest ¥985,974 [2,267] 784,020 182,526 322 — 2,218 1,223 477 ¥118,390 50,558 13,143 970 88 1,000 9,650 66 39,470 Earnings yield 1.27% 1.64 0.66 0.51 — 0.46 4.62 0.51 0.15% 0.08 0.17 0.08 0.11 0.08 0.49 0.11 1.56 Average balance ¥74,033,481 [563,457] 49,843,442 21,750,902 59,440 95 2010 Interest ¥1,063,182 [6,583] 866,832 174,752 382 0 1,397,584 36,110 105,873 4,059 1,266 929 ¥74,843,531 59,829,387 7,376,192 1,533,682 390,348 ¥ 153,247 77,419 18,792 1,662 465 1,039,464 2,095,517 165,447 2,265,856 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 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥1,008,208 million; 2010, ¥875,040 million). 2. 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 (2011, ¥10,640 million; 2010, ¥10,191 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2011, ¥10,640 million; 2010, ¥10,191 million) and corresponding interest (2011, ¥16 million; 2010, ¥20 million). 3. 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. 160 SMFG 2011 Income Analysis (Nonconsolidated) SMBC 2011 Interest ¥275,696 173,161 57,854 3,385 757 44 — 13,247 ¥175,456 [2,267] 27,958 18,754 1,529 1,725 Millions of yen Earnings yield 1.54% 1.99 1.06 1.03 1.60 Average balance ¥17,035,222 9,241,539 4,330,491 300,991 45,582 0.71 — 0.60 1.01% 0.35 0.97 0.55 0.31 257 — 2,220,451 ¥16,725,582 [563,457] 8,610,028 1,746,135 610,090 346,279 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 Earnings yield 1.90% 2.12 1.26 0.94 0.42 0.85 — 0.58 1.11% 0.39 0.89 0.36 0.14 International Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥17,816,289 8,698,046 5,456,150 328,099 47,258 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 6,253 — 2,189,841 Interest-bearing liabilities ............................... ¥17,214,422 [1,239,310] 7,784,154 1,932,985 276,613 549,435 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Bonds ......................................................... 2,344,391 1,702,887 857,741 0.29 4.72 2.72 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥61,902 million; 2010, ¥138,379 1,579,701 1,954,454 1,046,437 4,631 92,296 28,527 6,247 76,455 23,510 0.26 4.48 2.74 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 Year ended March 31 Average balance Interest-earning assets ................................... ¥93,664,970 56,235,047 32,836,430 390,771 47,258 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 481,243 26,437 2,282,569 2,263 1,223 13,725 Interest-bearing liabilities ............................... ¥92,246,987 69,462,967 9,358,519 1,453,201 628,636 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 3,506,308 3,640,341 59,861 3,381,798 7,247 86,105 66 62,981 ¥ 291,578 78,517 31,897 2,499 1,814 Millions of yen 2011 Interest ¥1,259,403 957,181 240,380 3,708 757 Earnings yield 1.34% 1.70 0.73 0.94 1.60 Average balance ¥90,505,247 59,084,981 26,081,394 360,432 45,678 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 0.47 4.62 0.60 0.31% 0.11 0.34 0.17 0.28 0.20 2.36 0.11 1.86 1,397,842 36,110 2,326,324 4,061 1,266 13,863 ¥91,005,657 68,439,416 9,122,327 2,143,773 736,627 ¥ 333,898 111,844 34,354 3,903 982 2,619,166 4,049,972 165,447 3,312,293 6,103 103,829 303 64,294 0.29 3.50 0.59 0.36% 0.16 0.37 0.18 0.13 0.23 2.56 0.18 1.94 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2011, ¥1,070,110 million; 2010, ¥1,013,420 million). 2. 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 (2011, ¥10,640 million; 2010, ¥10,191 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2011, ¥10,640 million; 2010, ¥10,191 million) and corresponding interest (2011, ¥16 million; 2010, ¥20 million). 3. 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 2011 161 SMBC Income Analysis (Nonconsolidated) Breakdown of Interest Income and Interest Expenses Domestic 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 ......................................................... 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 ................................... Interest expenses ........................................... Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Bonds ......................................................... Volume-related increase (decrease) ¥39,068 (39,132) 37,527 16 (0) (2,679) (339) (104) ¥ 2,216 1,516 87 (341) (350) 105 (833) (146) 4,037 Volume-related increase (decrease) ¥12,086 (11,183) 11,936 268 7 42 (178) ¥ 4,982 (3,139) 1,746 (1,225) 419 2,037 (11,456) (5,144) 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) ¥42,484 (49,964) 49,450 281 6 (2,663) (339) (260) ¥ 3,923 1,157 805 (1,198) (144) 1,833 (10,041) (146) 1,294 2011 Rate-related increase (decrease) ¥(116,275) (43,680) (29,754) (76) (0) 838 296 (348) ¥ (37,073) (28,377) (5,736) (350) (25) (577) (1,049) (90) (333) 2011 Rate-related increase (decrease) ¥(60,071) (11,715) (8,739) 268 556 Millions of yen Net increase (decrease) ¥(77,207) (82,812) 7,773 (59) (0) (1,840) (42) (452) ¥(34,857) (26,861) (5,649) (692) (376) (471) (1,882) (237) 3,703 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 Millions of yen Net increase (decrease) ¥(47,985) (22,899) 3,196 536 564 Volume-related increase (decrease) ¥(61,205) (32,439) (13,658) 206 (560) 2010 Rate-related increase (decrease) ¥(190,653) (118,112) (50,678) (166) (3) (2,506) 560 (20) ¥(109,038) (49,086) (13,713) (5,687) (1,390) (4,205) (7,739) (355) 4,399 2010 Rate-related increase (decrease) ¥(198,767) (146,629) (35,355) (4,310) (578) Net increase (decrease) ¥(120,871) (95,344) (15,567) (469) (8) (429) 191 507 ¥(100,526) (46,392) (5,271) (8,991) (1,578) (6,949) (5,652) (175) 7,995 Net increase (decrease) ¥(259,972) (179,068) (49,013) (4,104) (1,139) (0) 492 42 314 2 (2,246) — (22,437) 2 (24,683) ¥(16,760) (3,326) 1,446 513 787 (421) (4,384) 127 2011 Rate-related increase (decrease) ¥(163,361) (55,747) (38,481) 195 557 864 296 122 ¥ (46,242) (34,484) (3,261) (206) 975 (689) (7,682) (90) (2,607) ¥(11,777) (6,465) 3,192 (712) 1,207 1,615 (15,841) (5,017) ¥(57,830) (4,613) 9,379 (764) (1,368) (12,231) (25,958) (7,658) Millions of yen Net increase (decrease) ¥(120,877) (105,711) 10,969 476 563 (1,798) (42) (138) ¥ (42,319) (33,327) (2,456) (1,404) 831 1,144 (17,723) (237) (1,313) 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) ¥(308,311) (115,258) (7,122) (9,678) (4,504) (46,831) (20,849) (11,641) 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) Note: Volume/rate variance is prorated according to changes in volume and rate. 162 SMFG 2011 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 ¥327,776 11,271 92,675 11,920 12,089 6,045 20,374 2011 International operations ¥111,993 49,608 25,946 734 — — 14,376 Fees and commissions payments .................. Remittances and transfers ......................... ¥118,967 21,368 ¥ 18,135 9,631 Trading Income Millions of yen Total ¥439,770 60,879 118,621 12,655 12,089 6,045 34,750 ¥137,103 31,000 Domestic operations ¥321,837 11,114 92,857 13,280 11,611 6,249 20,934 ¥108,603 20,479 Millions of yen Domestic operations ¥940 257 2011 International operations ¥150,129 — Total ¥151,070 257 1,538 1,538 148,111 479 148,111 1,162 Domestic operations ¥2,424 1,309 — — 1,114 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 ......................................................... — — 683 ¥ — — — — — 2010 International operations ¥91,123 36,137 24,162 1,125 — — 14,434 ¥17,643 8,000 2010 International operations ¥112,932 — Total ¥412,960 47,252 117,019 14,405 11,611 6,249 35,368 ¥126,246 28,479 Total ¥115,356 1,309 2,254 2,254 110,677 0 110,677 1,115 ¥ — — ¥ — — ¥ — — ¥ — — ¥ — — — — — — — — — — — — — — — — — 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 on bonds .......................................... Gains (losses) on derivatives ...................... Losses on foreign exchange transactions ... General and Administrative Expenses Millions of yen Domestic operations ¥34,696 28,388 874 — 2011 International operations ¥ 73,200 118,732 8,454 (53,976) Total ¥107,897 147,120 9,328 (53,976) 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) 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 ................................................................................................................. 2011 ¥210,947 12,612 32,364 71,030 56,459 6,795 5,382 5,190 3,285 7,390 7,814 37,883 51,220 190,821 ¥699,197 Millions of yen 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 SMFG 2011 163 SMBC Deposits (Nonconsolidated) Sumitomo Mitsui Banking Corporation Deposits and Negotiable Certificates of Deposit Year-End Balance March 31 Domestic operations: Millions of yen 2011 2010 Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. ¥43,898,428 21,339,847 1,020,166 66,258,442 6,163,280 ¥72,421,723 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 ¥ 3,846,223 1,110,176 2,821,627 7,778,027 2,243,535 ¥10,021,562 ¥82,443,286 2. Fixed-term deposits = Time deposits + Installment savings 60.6% 29.5 1.4 91.5 8.5 100.0% 38.4% 11.1 28.1 77.6 22.4 100.0% — ¥40,457,064 20,973,648 1,119,778 62,550,491 5,431,866 ¥67,982,357 ¥ 4,171,693 1,355,428 2,379,653 7,906,775 1,741,507 ¥ 9,648,282 ¥77,630,639 59.5% 30.9 1.6 92.0 8.0 100.0% 43.3% 14.0 24.7 82.0 18.0 100.0% — Average Balance Year ended March 31 Domestic operations: Millions of yen 2011 2010 Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. ¥39,935,948 21,296,124 446,739 61,678,813 7,425,533 ¥69,104,346 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 ¥ 3,883,930 1,217,809 2,682,413 7,784,154 1,932,985 ¥ 9,717,140 ¥78,821,486 ¥38,899,878 20,484,955 444,553 59,829,387 7,376,192 ¥67,205,580 ¥ 4,417,417 1,366,600 2,826,011 8,610,028 1,746,135 ¥10,356,164 ¥77,561,744 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. 2. Negotiable certificates of deposit are excluded. 3. Accounts at overseas branches and Japan offshore banking accounts are excluded. Millions of yen 2011 ¥36,653,677 36,395,320 ¥73,048,997 50.2% 49.8 100.0% 2010 ¥35,637,984 31,921,076 ¥67,559,060 52.8% 47.2 100.0% 164 SMFG 2011 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. 2011 ¥2,724,955 314,448 ¥3,039,403 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. 2011 ¥ 8,166,662 7,110,695 20,201 1,035,765 4,317,906 4,255,106 25,538 37,261 6,078,181 5,996,091 56,543 25,546 1,628,322 1,562,223 59,947 6,150 1,071,485 1,012,125 55,318 4,041 1,187,423 513,895 671,352 2,175 ¥22,449,980 20,450,137 888,901 1,110,941 Millions of yen 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 SMFG 2011 165 SMBC Loans (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Loans and Bills Discounted Year-End Balance March 31 Domestic operations: Millions of yen 2011 2010 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... International operations: Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. ¥ 1,321,221 36,510,374 8,122,475 139,034 ¥46,093,104 ¥ 482,697 8,558,792 103,019 — ¥ 9,144,508 ¥55,237,613 ¥ 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 Average Balance Year ended March 31 Domestic operations: Millions of yen 2011 2010 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... ¥ 1,428,036 37,892,485 8,083,617 132,861 ¥47,537,001 International operations: ¥ 1,720,223 38,993,305 8,969,237 160,676 ¥49,843,442 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 ¥ 431,246 8,166,756 100,044 — ¥ 8,698,046 ¥56,235,047 ¥ 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 ................................................................................................................. 2011 ¥21,095,931 34,141,682 ¥55,237,613 38.2% 61.8 100.0% 2010 ¥21,487,115 35,131,942 ¥56,619,058 38.0% 62.0 100.0% Millions of yen Balance of Loans and Bills Discounted, Classified by Collateral March 31 Securities ......................................................................................................... Commercial claims .......................................................................................... Commercial goods .......................................................................................... Real estate ....................................................................................................... Others .............................................................................................................. Subtotal ........................................................................................................... Guaranteed ...................................................................................................... Unsecured ....................................................................................................... Total ................................................................................................................. 2011 ¥ 492,005 966,036 123 6,747,774 689,604 8,895,545 18,505,823 27,836,245 ¥55,237,613 Millions of yen 2010 ¥ 562,243 996,719 — 6,895,988 603,538 9,058,490 21,075,681 26,484,887 ¥56,619,058 166 SMFG 2011 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. 2011 ¥ 8,716,300 9,279,086 7,330,056 1,949,030 7,084,266 5,502,456 1,581,809 2,451,364 2,060,192 391,171 19,481,101 18,486,100 995,001 8,225,494 8,225,494 — ¥55,237,613 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 Balance of Loan Portfolio, Classified by Industry March 31 Domestic operations: Millions of yen 2011 2010 Manufacturing.............................................................................................. Agriculture, forestry, fisheries and mining ................................................... Construction ................................................................................................ Transportation, communications and public enterprises ............................ Wholesale and retail .................................................................................... Finance and insurance ................................................................................ Real estate, goods rental and leasing ......................................................... Services ....................................................................................................... Municipalities ............................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... ¥ 5,632,691 145,177 770,985 3,612,396 3,814,280 5,934,719 6,383,363 3,436,439 1,105,751 17,015,261 ¥47,851,066 11.8% 0.3 1.6 7.5 8.0 12.4 13.3 7.2 2.3 35.6 100.0% ¥ 6,308,200 146,765 897,987 3,067,711 4,061,267 5,907,426 6,809,580 3,769,330 984,186 17,573,287 ¥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% Overseas operations: Public sector ................................................................................................ Financial institutions .................................................................................... Commerce and industry .............................................................................. Others .......................................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. Notes: 1. Domestic operations comprise the operations of SMBC (excluding overseas branches). Overseas operations comprise the operations of SMBC’s overseas ¥ 21,320 484,892 6,026,280 560,823 ¥ 7,093,316 ¥56,619,058 ¥ 19,487 555,762 6,246,696 564,599 ¥ 7,386,547 ¥55,237,613 0.3% 7.5 84.6 7.6 100.0% — 0.3% 6.8 85.0 7.9 100.0% — branches. 2. Japan offshore banking accounts are included in overseas operations’ accounts. 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. 2011 ¥47,851,066 33,813,418 70.7% 2010 ¥49,525,741 34,457,098 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 employ- ees. (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 2011 167 SMBC Loans (Nonconsolidated) Consumer Loans Outstanding March 31 Consumer loans .............................................................................................. Housing loans .............................................................................................. Residential purpose ................................................................................. Others .......................................................................................................... 2011 ¥15,369,284 14,490,768 11,141,658 878,516 2010 ¥15,400,531 14,497,508 11,010,697 903,023 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, 2011 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 ¥491,033 [4,617] 260,622 [1,720] 28,665 [1,720] 184 ¥751,840 [6,338] ¥475,487 [2,554] * Transfer from reserves by reversal or origination method Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. 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 ¥483,315 Decrease during the fiscal year Others Objectives ¥491,033* ¥ — Balance at end of the fiscal year ¥483,315 227,935 59,791 200,831* 227,935 44,601 5,719 22,945* 44,601 272 ¥711,522 — ¥59,791 184* ¥692,049 272 ¥711,522 ¥496,205 Millions of yen Increase during the fiscal year ¥497,582 Decrease during the fiscal year Others Objectives ¥ — ¥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 busi- ness 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 pos- sible loan losses for nonresident loans. Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. 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 2011 ¥70,775 2010 ¥102,663 Specific Overseas Loans March 31 Iceland ............................................................................................................. Ukraine ............................................................................................................ Pakistan ........................................................................................................... Argentina ......................................................................................................... Total ................................................................................................................. Ratio of the total amounts to total assets ....................................................... Number of countries ........................................................................................ 2011 ¥1,233 1,010 68 6 ¥2,318 0.00% 4 Millions of yen 2010 ¥1,112 160 61 4 ¥1,339 0.00% 4 168 SMFG 2011 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 2011 ¥ 65,802 721,792 12,327 290,682 ¥1,090,605 ¥ 426,203 Millions of yen 2010 ¥ 112,973 776,364 22,889 155,790 ¥1,068,017 ¥ 411,715 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 2011 ¥ 138,433 684,826 303,010 1,126,269 61,025,837 ¥62,152,106 ¥ 496,205 Millions of yen 2010 ¥ 224,335 697,670 178,679 1,100,685 62,116,059 ¥63,216,745 ¥ 478,042 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 place- ment bonds, loans and bills discounted, foreign exchanges, accrued interest, and suspense payment in “other assets,” customers’ liabilities for acceptances and guarantees, and securities lent under the loan for consumption or leasing agreements. 1. Bankrupt and quasi-bankrupt assets: Credits to borrowers undergoing bankruptcy, corporate reorganization, and rehabilitation proceedings, as well as claims of a similar nature 2. Doubtful assets: Credits for which final collection of principal and interest in line with original agreements is highly improbable due to deterioration of financial position and business performance, but not insolvency of the borrower 3. Substandard loans: Past due loans (3 months or more) and restructured loans, excluding 1. and 2. 4. Normal assets: Credits to borrowers with good business performance and in financial standing without identified problems and not classified into the 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) Bankrupt loans Non-accrual loans Past due loans (3 months or more) Restructured loans A B C C SMFG 2011 169 SMBC Loans (Nonconsolidated) Classification under Self-Assessment, Disclosure of Problem Assets, and Write-Offs/Reserves March 31, 2011 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 ¥138.5 ¥124.0 ¥14.5 Direct write-offs (Note 1) ¥18.6 (Note 2) 100% (Note 3) Doubtful assets (2) Portion of claims secured by collateral or guarantees, etc. (6) ¥684.8 ¥413.7 Necessary amount reserved ¥271.1 Substandard loans (3) ¥303.0 (Claims to substandard borrowers) Normal Borrowers Normal assets ¥61,025.8 Portion of substandard loans secured by collateral or guarantees, etc. (7) ¥118.3 Claims to borrowers requiring caution, excluding claims to substandard borrowers Claims to normal borrowers Total (4) ¥62,152.1 (A) = (1) + (2) + (3) ¥1,126.3 Loan loss reserve for specific overseas countries NPL ratio (A) / (4) 1.81% (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) ¥656.0 Unsecured portion (D) = ( A ) – (C) Specific reserve General reserve ¥209.1 (Note 2) 77.14% (Note 3) General reserve for substandard loans ¥102.8 ¥483.5 (Note 5) ¥0.3 ¥711.5 ¥330.5 ¥470.3 19.57% (Note 3) 56.75% (Note 3) 6.53% [14.14%] (Note 4) 0.23% (Note 4) Reserve ratio (B) / (D) 70.28% (Note 7) Coverage ratio { ( B) + (C) } / (A) 87.59% Notes: 1. Includes amount of direct reduction totaling ¥496.2 billion. 2. Includes reserves for assets that are not subject to disclosure under the Financial Reconstruction Law. (Bankrupt/Effectively Bankrupt Borrowers: ¥4.1 billion; Potentially Bankrupt Borrowers: ¥18.3 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 ¥0.2 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, 2009 ➀ ¥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 ➁ ¥224.3 697.7 ¥922.0 Fiscal 2010 New occurrences Off-balanced ¥(129.3) (389.8) ¥(519.1) ¥ 43.5 376.9 ¥420.4 March 31, 2011 ➂ ¥138.5 684.8 ¥823.3 Billions of yen Increase/ Decrease ➂ – ➁ ¥(85.8) Bankrupt and quasi-bankrupt assets ... (12.9) Doubtful assets .................................... ¥(98.7) 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 sale, Increase/ Decrease ➁ – ➀ ¥(95.3) 19.4 ¥(75.9) 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 ¥179.6 billion for fiscal 2009 and ¥74.3 billion in fiscal 2010, recognized as “new occurrences” in the first halves of the terms, were included in the amounts off-balanced in the respective second halves. 170 SMFG 2011 Securities (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Securities Year-End Balance March 31 Domestic operations: SMBC Millions of yen 2011 2010 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 ................................................................................................................. ¥25,220,129 307,731 2,847,093 3,494,297 292,520 / / ¥32,161,772 ¥ — — — — 7,691,659 6,115,038 1,576,620 ¥ 7,691,659 ¥39,853,432 ¥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 Average Balance Year ended March 31 Domestic operations: Millions of yen 2011 2010 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... Subtotal ....................................................................................................... International operations: ¥20,450,913 298,131 2,998,815 3,311,944 320,475 / / ¥27,380,279 ¥14,930,938 189,976 3,282,013 2,995,811 352,162 / / ¥21,750,902 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 ¥ — — — — 5,456,150 4,004,455 1,451,694 5,456,150 ¥32,836,430 ¥ — — — — 4,330,491 2,952,764 1,377,727 ¥ 4,330,491 ¥26,081,394 current method. SMFG 2011 171 SMBC Securities (Nonconsolidated) Balance of Securities Held, Classified by Maturity March 31 One year or less Millions of yen 2011 2010 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... ¥11,623,061 816 223,139 1,191,516 1,180,724 — ¥ 8,305,240 5,051 244,651 487,627 461,065 — 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 6,146,846 59,197 1,035,346 2,155,970 2,107,922 — 4,400,297 191,427 885,721 1,144,449 1,114,468 — 394,063 14,670 398,420 1,018,939 985,785 — 2,655,860 41,572 232,956 568,872 551,714 — — 47 71,509 372,957 174,422 179,337 — — — 3,494,297 1,531,474 — 1,397,283 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... ¥25,220,129 307,731 2,847,093 3,494,297 7,984,180 6,115,038 1,576,620 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 ¥16,085,664 221,206 3,102,608 3,661,722 5,464,999 3,680,136 1,468,576 172 SMFG 2011 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 acceptances 12.13 0.30 8.28 11.18 0.38 7.87 2010 0.44% 2011 0.54% and guarantees ✕ 100 2. Ordinary profit (net income) to stockholders’ equity = (Ordinary profit (net income) – Preferred dividends) / {(Net assets 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 Yield/Interest Rate Year ended March 31 Domestic operations: Percentage 2011 2010 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) ........................................................................................................ 1.27% 0.97 0.30 1.54% 1.43 0.11 1.34% 1.07 0.27 1.43% 1.02 0.41 1.90% 1.54 0.36 1.52% 1.11 0.41 Loan-Deposit Ratio March 31 Domestic operations: Millions of yen 2011 2010 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. ¥46,093,104 72,421,723 63.64% 68.79 ¥ 9,144,508 10,021,562 91.24% 89.51 ¥55,237,613 82,443,286 67.00% 71.34 ¥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 SMFG 2011 173 SMBC Ratios (Nonconsolidated) Securities-Deposit Ratio March 31 Domestic operations: Millions of yen 2011 2010 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. ¥32,161,772 72,421,723 44.40% 39.62 ¥ 7,691,659 10,021,562 76.75% 56.14 ¥39,853,432 82,443,286 48.34% 41.65 ¥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% 33.62 174 SMFG 2011 Capital (Nonconsolidated) Sumitomo Mitsui Banking Corporation Changes in Number of Shares Issued and Capital Stock Number of shares issued Changes May 17, 2006*1 ......................................... September 6, 2006*2 ................................ September 29, 2006*3 .............................. October 11, 2006*4 ................................... October 31, 2006*5 ................................... September 10, 2009*6 .............................. September 29, 2009*7 .............................. November 26, 2009*8 ............................... February 16, 2010*9 .................................. 214,194 173,770 601,757 153,181 (830,000) 20,672,514 8,211,569 992,453 20,016,015 Balances 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 SMBC Millions of yen Capital stock Capital reserve Balances Changes ¥ — ¥ 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 Balances Changes ¥ — ¥ 665,033 665,033 665,033 665,033 665,033 1,093,006 1,263,006 1,287,006 1,771,043 — — — — 427,972 170,000 23,999 484,037 Remarks: *1 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 *2 Conversion of 67,000 shares of preferred stock (Type 2) to 173,770 shares of common stock *3 Conversion of 500,000 shares of preferred stock (Type 3) to 601,757 shares of common stock *4 Conversion of 195,000 shares of preferred stock (Type 3) to 153,181 shares of common stock *5 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) *6 Allotment to third parties: Common stock: 20,672,514 shares Issue price: ¥41,405 Capitalization: ¥20,702.5 *7 Allotment to third parties: Common stock: 8,211,569 shares Issue price: ¥41,405 Capitalization: ¥20,702.5 *8 Allotment to third parties: Common stock: 992,453 shares *9 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, 2011 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, 2011 Sumitomo Mitsui Financial Group, Inc. .......................................................... Number of shares 106,248,400 b. Preferred Stock (1st series Type 6) March 31, 2011 Sumitomo Mitsui Financial Group, Inc. .......................................................... Number of shares 70,001 Percentage of shares outstanding 100.00% Percentage of shares outstanding 100.00% SMFG 2011 175 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 serve 2010 22,460 33–10 10–6 ¥7,336 2011 22,524 34–4 11–0 ¥7,487 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: 2011 493 164 2 2010 494 164 1 Branches ..................................................................................................... Subbranches ............................................................................................... Representative offices ................................................................................. Total ................................................................................................................. Note: “Main offices and branches” includes the International Business Operations Dept. (2011, 2 branches; 2010, 2 branches), specialized deposit account branches 15 6 13 693 15 7 11 692 (2011, 38 branches; 2010, 38 branches) and ATM administration branches (2011, 17 branches; 2010, 17 branches). Number of Automated Service Centers March 31 Automated service centers.............................................................................. 2011 35,175 2010 32,391 Domestic Exchange Transactions Year ended March 31 Exchange for remittance: Destined for various parts of the country: Millions of yen 2011 2010 Number of accounts (thousands) ............................................................ Amount .................................................................................................... 334,977 ¥ 595,566,367 Received from various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... 298,595 ¥ 952,980,527 Collection: Destined for various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... 2,614 ¥ 6,378,902 Received from various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... Total ................................................................................................................. 988 ¥ 2,284,019 ¥1,557,209,816 407,093 ¥ 653,586,914 300,189 ¥ 804,727,712 2,679 ¥ 6,396,030 1,006 ¥ 2,722,318 ¥1,467,432,974 176 SMFG 2011 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 2011 $2,129,774 1,388,730 $ 940,080 31,761 $4,490,346 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 ................................................................................................................. 2011 ¥ 19,398 25,605 — 51,381 13,102 ¥ 109,488 419,252 3,324,207 ¥3,852,949 2010 $1,463,062 992,185 $ 699,127 21,821 $3,176,196 2010 ¥ 19,578 22,672 — 52,716 5,857 ¥ 100,824 459,711 3,065,332 ¥3,625,868 SMFG 2011 177 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 ......................................................................................... Total liabilities .............................................................................................. 2011 ¥ 237,383 237,383 444,664 320,540 9,107 6,066 108,700 250 3,046 548,973 18,295 530,677 22 22 7 7 2,474 79,427 216,171 43,638 43,638 284 284 ¥1,576,094 ¥ 615,685 176,511 220,007 3,221 554,703 45 5,919 ¥1,576,094 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 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 ¥1,403,236 178 SMFG 2011 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 Act” (Notification No. 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: 327 Please refer to “Principal Subsidiaries and Affiliates” on page 216 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 Act. 2. Deduction from Capital (cid:129) Number of nonconsolidated subsidiaries subject to deduction from capital: 210 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: 59 Please refer to “Principal Subsidiaries and Affiliates” on page 216 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 2011 179 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 LLC 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 ............................................................................... 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 reserve .............. Total Tier I capital (A) ........................................................................................ Unrealized gains on other securities after 55% discount................................. Land revaluation excess after 55% discount ................................................... General reserve for possible loan losses.......................................................... Excess of eligible reserves relative to expected 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 2011 ¥ 2,337,895 978,851 1,776,433 (171,760) (73,612) (122,889) 262 2,029,481 (394,342) (36,324) — 6,323,995 169,267 35,739 100,023 21,742 2,210,184 2,536,958 2,536,958 428,082 ¥ 8,432,871 ¥38,985,243 7,433,319 584,020 3,691,113 ¥50,693,696 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 (A) / (E) ✕ 100 .................................................................................................... 12.47% 11.15% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 16.63% ¥ 4,055,495 15.02% ¥ 4,326,757 * “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. 180 SMFG 2011 ■ Capital Requirements March 31 Capital requirements for credit risk: Capital Ratio Information SMFG Billions of yen 2011 2010 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: ¥4,605.9 2,790.4 2,393.4 39.5 124.9 232.6 904.0 438.3 152.3 313.4 335.3 175.4 84.9 75.1 47.8 27.3 160.4 150.7 265.1 699.7 5,305.6 29.1 21.9 3.2 2.3 1.6 0.1 17.6 46.7 ¥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 Advanced measurement approach ........................................................................................................ Basic indicator approach ........................................................................................................................ Total capital requirements for operational risk........................................................................................ Total amount of capital requirements ....................................................................................................... 235.1 60.2 295.3 ¥5,647.6 232.2 17.2 249.4 ¥6,049.5 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, Sumitomo Mitsui Banking Corporation Malaysia Berhad, SMBC Leasing and Finance, Inc., SMBC Capital Markets, Inc., SMBC Nikko 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, 2011, 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. 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 2011 181 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 35). 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 182 SMFG 2011 Capital Ratio Information SMFG (B) Portfolio a. Domestic Corporate, Sovereign and Bank Exposures Billions of yen Exposure amount On-balance sheet assets Off-balance sheet assets Undrawn amount Total March 31, 2011 J1-J3 ................................... ¥18,775.3 ¥13,538.6 ¥5,236.6 ¥3,677.9 920.3 J4-J6 ................................... 14,013.7 10,817.1 20.5 1,541.3 J7 (excluding J7R) ............... Japanese government and local municipal corporations .... 32,765.0 32,641.9 5,071.1 5,529.7 Others .................................. 1,334.5 1,401.0 Default (J7R, J8-J10) ........... Total ..................................... ¥74,263.3 ¥64,944.6 ¥9,318.7 ¥4,735.1 123.0 458.5 66.6 3,196.6 237.4 30.7 85.4 1,778.7 Weighted average CCF 75.00% 75.00 75.00 Weighted average LGD Weighted average PD 0.06% 34.50% 0.85 12.54 29.25 27.70 Weighted average ELdefault Weighted average risk weight —% 15.62% — 42.24 — 112.16 75.00 75.00 0.3 100.00 — 0.00 1.00 100.00 — 35.25 37.06 53.22 — — — 51.84 — 0.06 49.16 17.19 — 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 J7 (excluding J7R) ............... 16.4 2,146.4 Japanese government and 0.8 local municipal corporations .... 22,671.2 22,406.6 133.0 5,547.9 5,030.6 Others .................................. Default (J7R, J8-J10) ........... 1.7 1,379.2 1,429.6 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 — Note: “Others” includes exposures guaranteed by credit guarantee corporations, exposures to public sector entities and voluntary organizations, and exposures to obligors 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, 2011 G1-G3 .................................. ¥23,232.7 ¥15,404.6 ¥7,828.1 ¥3,515.5 158.5 779.8 G4-G6 .................................. 99.5 288.7 G7 (excluding G7R) ............. 16.9 118.1 Others .................................. 6.7 170.1 Default (G7R, G8-G10) ........ Total ..................................... ¥24,589.4 ¥16,458.2 ¥8,131.3 ¥3,797.2 610.7 190.1 98.6 154.1 169.1 98.6 19.5 15.9 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 .................................. Default (G7R, G8-G10) ........ 7.2 212.0 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 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 0.15% 29.36% 2.34 23.26 2.21 100.00 — 28.31 27.49 38.20 63.54 — Weighted average ELdefault Weighted average risk weight —% 16.66% — 72.23 — 146.10 — 111.24 82.12 — 56.97 — 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 — — SMFG 2011 183 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, 2011. (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 2011 2010 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% — Note: A portion of “Object finance” is calculated using the PD/LGD approach. ¥ 120.1 746.2 28.9 224.9 13.7 43.8 29.2 ¥1,206.8 (b) High-Volatility Commercial Real Estate (HVCRE) ¥ 2.1 7.9 1.7 3.1 — — — ¥14.9 ¥ 125.6 746.9 23.3 169.9 42.1 61.5 18.0 ¥1,187.0 ¥ 0.6 41.0 — 4.1 — — — ¥45.7 March 31 Strong: Risk weight 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% — Billions of yen 2011 ¥ — — 31.0 74.3 96.1 20.0 2.1 ¥223.5 2010 ¥ — — 32.5 10.8 152.9 11.1 6.5 ¥213.6 b. PD/LGD Approach Applicable Portion, Other Than Slotting Criteria Applicable Portion (a) Object Finance Billions of yen Exposure amount On-balance sheet assets ¥ 91.7 21.0 10.9 — 9.6 ¥133.3 Off-balance sheet assets ¥24.3 6.6 0.0 — 0.3 ¥31.2 Total ¥116.0 27.6 10.9 — 9.9 ¥164.5 Undrawn amount ¥1.2 7.3 0.1 — — ¥8.5 Weighted average LGD Weighted Weighted average average CCF PD 0.39% 22.67% 75.00% 3.06 75.00 18.75 75.00 — — — 100.00 — — 9.21 27.05 — 58.20 — Weighted average ELdefault Weighted average risk weight —% 37.81% — 29.41 — 155.72 — — 82.12 51.63 — — March 31, 2011 G1-G3 .................................. G4-G6 .................................. G7 (excluding G7R) ............. Others .................................. Default (G7R, G8-G10) ........ Total ..................................... 184 SMFG 2011 Capital Ratio Information SMFG 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 (b) Income-Producing Real Estate (IPRE) Billions of yen Weighted average LGD Weighted Weighted average average PD CCF 0.51% 20.86% 75.00% 2.43 75.00 19.75 75.00 — — — 100.00 — — 12.95 29.84 — 65.16 — Total Exposure amount On-balance March 31, 2011 sheet assets J1-J3 ................................... ¥ 546.9 ¥ 487.0 832.1 J4-J6 ................................... 65.9 J7 (excluding J7R) ............... 72.2 Others .................................. 22.7 Default (J7R, J8-J10) ........... Total ..................................... ¥1,642.0 ¥1,479.8 920.1 78.0 74.2 22.8 Off-balance sheet assets ¥ 59.9 88.0 12.2 2.1 0.1 ¥162.2 Billions of yen 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 .................................. Default (J7R, J8-J10) ........... 9.6 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 Undrawn amount ¥0.6 3.6 — 2.6 — ¥6.8 Undrawn amount ¥ — 4.2 — 2.5 — ¥6.7 Weighted average LGD Weighted average CCF 75.00% 75.00 — 75.00 Weighted average PD 0.06% 26.77% 0.87 14.08 9.77 — 100.00 — — 34.73 27.09 36.14 49.85 — 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 ELdefault Weighted average risk weight —% 41.74% — 36.56 — 170.29 — — 89.94 57.96 — — Weighted average ELdefault Weighted average risk weight —% 11.71% — 60.42 — 125.31 62.17 — 18.53 48.37 — — Weighted average ELdefault Weighted average risk weight —% 12.15% — 83.85 — 167.65 72.00 — 10.92 49.60 — — (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, 2011 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 ......................... ¥10,773.9 703.4 Others ............................... 105.3 Delinquent ............................. 216.8 Default .......................................... Total .............................................. ¥11,799.4 ¥10,716.0 703.4 98.2 216.4 ¥11,734.0 ¥57.9 — 7.1 0.4 ¥65.4 0.40% 0.92 29.44 100.00 — 42.14% 58.92 47.09 38.36 — —% — — 36.34 — 27.25% 75.66 267.96 25.24 — SMFG 2011 185 SMFG Capital Ratio Information 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 ............................. Default .......................................... 163.2 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 — 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, 2011 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 ........ ¥ 576.4 ¥ 520.0 ¥ 54.2 ¥ 2.3 — Delinquent ............... 18.5 17.9 0.6 Credit card balances PD segment: 163.5 Not delinquent ........ 1,116.4 — 12.7 Delinquent ............... — 45.4 Default ............................ Total ................................ ¥1,769.5 ¥1,214.7 ¥389.0 ¥165.8 327.1 2.5 4.6 625.8 10.2 40.9 ¥ 183.9 29.47% 3.08% 85.42% 4.7 12.44 28.53 79.34 —% 71.88% — 220.77 3,925.5 — — ¥4,114.0 8.33 1.60 — 92.99 — 100.00 — — 77.60 78.55 85.33 — — — 79.29 — 32.54 38.45 75.50 — 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, 2010 Card loans PD segment: 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 76.31 22.22 —% 54.67% — 206.05 669.3 Not delinquent ........ 1,010.7 6.6 7.8 Delinquent ............... Default ............................ 26.9 30.6 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 — 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 “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.” 186 SMFG 2011 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, 2011 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 ............................. ¥ 917.8 356.9 361.8 ¥ 907.7 355.6 358.5 ¥10.1 1.3 3.4 0.80% 0.70 28.72 49.93% 55.59 60.16 —% — — 44.07% 27.79 95.33 Consumer loans PD segment: Not delinquent Use model ......................... Others ............................... Delinquent ............................. Default .......................................... Total .............................................. 211.2 171.8 56.8 188.1 ¥2,264.5 209.6 170.1 56.6 187.6 ¥2,245.8 1.6 1.7 0.2 0.5 ¥18.7 1.42 2.14 20.06 100.00 — 47.80 60.44 50.96 66.98 — — — — 62.31 — 52.62 78.96 112.17 58.41 — 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, 2010 Business loans PD segment: Not delinquent 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 — 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 2011 187 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 37) 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 ........................................................................................................................................... 2011 ¥ 251.6 158.2 69.5 88.7 93.4 774.0 2,068.1 ¥3,093.7 2010 ¥ 234.2 149.5 48.0 101.5 84.7 724.6 2,259.6 ¥3,218.4 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 is 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 ¥536.5 79.5 2.1 155.4 0.5 ¥774.0 Billions of yen 2011 Weighted average PD 0.05% 0.86 9.02 0.35 100.00 — Weighted average risk weight 108.50% 213.83 402.32 139.50 — — 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 — — Exposure amount ¥514.7 79.1 1.6 128.7 0.5 ¥724.6 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 ........................................................................ 2011 ¥697.3 2010 ¥667.8 Billions of yen 188 SMFG 2011 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 reserve, non-performing loan write-offs, and gains on collection of written-off claims) of ¥217.3 billion on a consolidated basis for fiscal year 2010, a decrease of ¥255.7 billion compared to the previous fiscal year. SMBC recorded ¥94.3 billion in total credit costs on a non-consolidated basis in fiscal year 2010, a decrease of ¥160.4 billion com- pared to the previous fiscal year. By exposure category, the credit cost for “corporate exposures” decreased by ¥144.7 billion compared to the previous year, to ¥71.9 billion. The credit cost for “bank exposures” decreased by ¥17.5 billion compared to the previous year, to ¥(14.0) billion. These results are primarily due to the measures taken by SMBC to improve the business and financial conditions of borrowers according to the circumstances of each borrower, and a partial reversal of the loan-loss reserve. Total Credit Costs Billions of yen Fiscal 2010 (A) Fiscal 2009 (B) Fiscal 2008 SMFG (consolidated) total ..................................................... SMBC (consolidated) total .................................................... SMBC (nonconsolidated) total .............................................. Corporate exposures ......................................................... Sovereign exposures ......................................................... Bank exposures ................................................................. Residential mortgage exposures ....................................... QRRE ................................................................................. Other retail exposures ....................................................... ¥217.3 159.8 94.3 71.9 5.4 (14.0) 0.3 (0.1) 34.0 ¥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 Increase (decrease) (A) – (B) ¥(255.7) (259.6) (160.4) (144.7) 1.5 (17.5) (0.4) (0.2) (27.6) 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 income. 2. Exposure category amounts do not include general reserve for Normal Borrowers. 3. Bracketed fiscal year amounts indicate gains generated by the reversal of reserve, 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 2010 Fiscal 2009 Estimated loss amounts Estimated loss amounts Billions of yen SMFG (consolidated) total ................................ SMBC (consolidated) total ............................... SMBC (nonconsolidated) total ......................... Corporate exposures .................................... Sovereign exposures .................................... Bank exposures ............................................ Residential mortgage exposures .................. QRRE ............................................................ Other retail exposures .................................. ¥ — — 1,204.3 1,021.1 7.8 30.5 4.1 0.1 140.8 After deduction of reserves ¥ — — 417.2 277.4 6.3 19.2 3.2 (0.0) 111.2 Actual loss amounts ¥217.3 159.8 94.3 71.9 5.4 (14.0) 0.3 (0.1) 34.0 After deduction of reserves ¥ — — 354.0 210.0 4.3 34.4 3.4 0.1 107.5 Actual loss amounts ¥473.0 419.4 254.7 216.6 3.9 3.5 0.7 0.1 61.6 ¥ — — 1,197.2 984.0 5.8 52.1 4.0 0.1 151.2 Fiscal 2008 Fiscal 2007 Estimated loss amounts Estimated loss amounts Billions of yen SMFG (consolidated) total ................................ SMBC (consolidated) total ............................... SMBC (nonconsolidated) total ......................... Corporate exposures .................................... Sovereign exposures .................................... Bank exposures ............................................ Residential mortgage exposures .................. QRRE ............................................................ Other retail exposures .................................. ¥ — — 954.2 806.7 9.0 6.1 4.0 0.1 128.3 After deduction of reserves ¥ — — 323.9 278.6 7.5 5.9 3.6 0.1 65.9 Actual loss amounts ¥767.8 724.4 550.1 411.4 (0.4) 22.7 0.5 0.0 68.1 After deduction of reserves ¥ — — 311.4 252.6 9.6 4.9 4.1 0.1 53.1 Actual loss amounts ¥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 Notes: 1. Amounts on consumer loans guaranteed by consolidated subsidiaries or affiliates as well as on “equity exposures” and “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 borrowers or below. SMFG 2011 189 SMFG Capital Ratio Information ■ Standardized Approach 1. Scope The following consolidated subsidiaries have adopted the standardized approach for exposures as of March 31, 2011 (i.e. consolidated subsidiaries not listed in the “Internal Ratings-Based (IRB) Approach: 1. Scope” on page 181). (1) Consolidated Subsidiaries Planning to Adopt Phased Rollout of the IRB Approach Sumitomo Mitsui Finance and Leasing Co., Ltd., Kansai Urban Banking Corporation and Cedyna Financial 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. 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 .......................................................................................... ¥ 8,773.2 243.3 814.8 1,061.6 377.7 3,242.1 5,645.9 78.4 0.0 0.0 ¥20,237.0 Billions of yen 2011 2010 Of which assigned country risk score ¥ 81.6 — 298.2 — 2.8 — 0.1 — — — ¥382.8 ¥ 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 Of which assigned country risk score ¥ 89.9 — 343.4 — 1.2 — 0.1 — — — ¥434.5 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 credit equivalent amount has been included. 2. “Securitization exposures” have not been included. ■ Credit Risk Mitigation (CRM) 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. 190 SMFG 2011 Capital Ratio Information SMFG 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. (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 34). 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 IRB approach ........................................................................... Corporate exposures ............................................................ Sovereign exposures ............................................................ Bank exposures .................................................................... Standardized approach ............................................................ Total .......................................................................................... Billions of yen 2011 2010 Eligible financial collateral ¥ 115.2 115.2 — — 3,044.5 ¥3,159.7 Other eligible IRB collateral ¥45.6 45.6 — — — ¥45.6 Eligible financial collateral ¥ 85.7 85.7 — — 1,833.1 ¥1,918.7 Other eligible IRB collateral ¥59.3 59.3 — — — ¥59.3 Billions of yen 2011 2010 March 31 IRB approach ........................................................................... Corporate exposures ............................................................ Sovereign exposures ............................................................ Bank exposures .................................................................... Residential mortgage exposures .......................................... QRRE .................................................................................... Other retail exposures .......................................................... Standardized approach ............................................................ Total .......................................................................................... Guarantee ¥7,076.9 6,382.9 271.6 232.2 190.3 — — 74.2 ¥7,151.1 Credit derivative ¥264.5 264.5 — — — — — — ¥264.5 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 ■ 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. SMFG 2011 191 SMFG Capital Ratio Information 2. Credit Equivalent Amounts (1) Derivative Transactions and Long Settlement Transactions A. Calculation Method Current exposure method 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 .......................................................................................................................... Eligible financial collateral ......................................................................................................... Other eligible IRB collateral ....................................................................................................... Net credit equivalent amount (after taking into account the CRM effect of collateral) ............................................................... Billions of yen 2011 ¥4,897.5 3,232.7 8,130.3 2,989.5 4,859.0 — 63.1 — 144.0 74.7 4,541.8 3,588.5 16.5 16.5 — 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 — ¥3,572.0 ¥3,785.6 (2) Notional Principal Amounts of Credit Derivatives Credit Default Swaps Billions of yen 2011 Notional principal amount 2010 Notional principal amount March 31 Protection purchased ......................................................... Protection provided ............................................................ Total ¥803.0 793.6 Of which for CRM ¥264.5 — Total ¥ 841.6 1,147.2 Of which for CRM ¥258.5 — 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. 192 SMFG 2011 Capital Ratio Information SMFG 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 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, 2011 Underlying asset amount Asset transfer type ¥ 44.6 1,486.3 Synthetic type ¥ 0.0 — Total ¥ 44.6 1,486.3 228.7 244.4 ¥2,004.1 194.3 36.6 ¥1,761.9 34.4 207.8 ¥242.2 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 Billions of yen Fiscal 2010 Securitized amount ¥ — 51.4 — 31.2 ¥82.6 Default amount ¥ 5.2 1.6 7.6 0.0 ¥14.4 Loss amount ¥ 3.0 0.5 18.2 0.1 ¥21.8 Gains/losses on sales ¥ — 4.1 — — ¥4.1 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 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 exposures.” 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 are no amounts that represent “exposure to products subject to early amortization 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 ¥ 31.3 203.0 68.1 158.4 ¥460.7 Billions of yen 2011 To be deducted from capital ¥ 1.2 34.4 58.4 5.7 ¥99.7 Increase in capital equivalent ¥ — 36.0 0.4 — ¥36.3 2010 To be deducted from capital ¥ 3.6 36.6 7.1 7.7 ¥55.0 Increase in capital equivalent ¥ — 37.5 — — ¥37.5 Term-end balance ¥ 48.9 191.2 21.3 140.0 ¥401.4 SMFG 2011 193 SMFG Capital Ratio Information b. Risk Weights Billions of yen 2011 2010 March 31 20% or less .................................................................. 100% or less ................................................................ 650% or less ................................................................ Less than 1250% ......................................................... Capital deduction ......................................................... Total .............................................................................. Term-end balance ¥149.0 34.7 1.0 1.8 274.2 ¥460.7 Required capital ¥ 1.0 0.9 0.2 1.1 99.7 ¥102.9 Term-end balance ¥175.0 13.2 — — 213.3 ¥401.4 Required capital ¥ 1.1 0.5 — — 55.0 ¥56.6 (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 ... 2011 ¥16.3 2010 ¥ — 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, 2011 Underlying asset amount Asset transfer type ¥484.7 — 181.4 74.1 ¥740.1 Total ¥484.7 — 181.4 74.1 ¥740.1 Synthetic type ¥ — — — — ¥ — Fiscal 2010 Securitized amount ¥3,845.2 — 391.2 132.7 ¥4,369.1 Default amount ¥ 81.3 3.3 22.6 5.2 ¥112.4 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 Loss amount ¥ 79.0 3.3 23.0 5.1 ¥110.4 Loss amount ¥ 90.8 1.9 9.2 8.1 ¥110.0 Notes: 1. The above amounts include the amount of underlying assets securitized during the term without entailing “securitization exposures.” 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 conservatively in (1) above. 4. “Other claims” includes lease fees. 5. Following Articles 230 and 248 of the Notification, there are no amounts that represent “exposure to products subject to early amortization provisions” to investors. 194 SMFG 2011 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 2011 To be deducted from capital ¥0.8 — 1.2 — ¥2.0 Increase in capital equivalent ¥ — — — — ¥ — Term-end balance ¥384.6 — 172.3 70.0 ¥626.9 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 Billions of yen 2011 2010 March 31 20% or less .................................................................. 100% or less ................................................................ 650% or less ................................................................ Less than 1250% ......................................................... Capital deduction ......................................................... Total .............................................................................. Term-end balance ¥582.7 42.2 — — 2.0 ¥626.9 Required capital ¥3.8 1.9 — — 2.0 ¥7.7 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 (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 ... 2011 ¥ — 2010 ¥ — Billions of yen (2) Securitization Transactions in which the Group is the Investor Securitization Exposures (A) Underlying Assets by Asset Type Billions of yen 2011 To be deducted from capital ¥35.8 — — 0.8 ¥36.6 Increase in capital equivalent ¥ — — — — ¥ — Term-end balance ¥296.8 33.5 2.9 16.8 ¥349.9 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 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 2011 2010 March 31 20% or less .................................................................. 100% or less ................................................................ 650% or less ................................................................ Less than 1250% ......................................................... Capital deduction ......................................................... Total .............................................................................. Term-end balance ¥224.8 39.3 3.3 — 82.5 ¥349.9 Required capital ¥ 0.9 2.2 0.5 — 36.6 ¥40.1 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 (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 ... 2011 ¥ — 2010 ¥2.1 Billions of yen SMFG 2011 195 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 “available-for-sale 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. Available-for-sale 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 available-for-sale 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 2011 2010 Balance sheet amount ¥2,470.7 Fair value ¥2,470.7 Balance sheet amount ¥2,570.5 Fair value ¥2,570.5 609.1 ¥3,079.7 — ¥ — 629.8 ¥3,200.3 — ¥ — 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 available-for-sale securities in the consolidated statements of income. Billions of yen Fiscal 2010 ¥ (91.9) 27.5 4.6 114.9 Fiscal 2009 ¥(10.1) 57.2 34.8 32.5 5. Unrealized Gains (Losses) Recognized on Consolidated Balance Sheets but Not on Consolidated Statements of Income March 31 Unrealized gains (losses) recognized on consolidated balance sheets but not on consolidated statements of income.................................................................................... Note: The above amount is for stocks of Japanese companies and foreign stocks with market prices. Billions of yen 2011 2010 ¥383.8 ¥483.6 6. Unrealized Gains (Losses) Not Recognized on Consolidated Balance Sheets or Consolidated Statements of Income March 31 Unrealized gains (losses) not recognized on consolidated balance sheets or consolidated statements of income .................................................. Note: The above amount is for stocks of affiliates with market prices. Billions of yen 2011 2010 ¥(52.7) ¥(39.7) 196 SMFG 2011 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, 2011 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 ¥ 9,366.5 230.1 1,280.5 4,986.5 5,626.2 20,169.6 8,301.7 4,778.1 1,824.8 23,725.1 ¥80,289.2 ¥ 2,746.8 3,381.7 9,799.3 1,918.8 ¥17,846.5 ¥98,135.7 ¥ 220.7 0.0 35.8 178.7 65.5 428.6 309.4 110.1 648.6 30,730.3 ¥32,727.9 ¥ 686.6 351.4 248.7 220.7 ¥ 1,507.4 ¥34,235.3 ¥ 532.1 12.4 8.8 225.7 565.2 1,157.3 53.8 72.5 11.8 40.5 ¥2,680.2 ¥ 5.0 564.0 310.6 11.1 ¥ 890.6 ¥3,570.8 ¥2,056.6 28.9 152.8 640.7 571.8 306.8 388.5 412.2 5.8 4,070.0 ¥8,634.1 ¥ 12,175.8 271.4 1,478.0 6,031.6 6,828.7 22,062.4 9,053.5 5,372.9 2,491.1 58,565.9 ¥124,331.3 ¥ — ¥ 3,438.3 4,297.1 10,358.6 2,763.2 ¥ 20,857.2 ¥145,188.5 0.0 — 612.6 ¥ 612.7 ¥9,246.7 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 ............................................................................................... Notes: 1. The above amounts are exposures after CRM. 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 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. SMFG 2011 197 SMFG Capital Ratio Information 2. Exposure Balance by Type of Assets and Residual Term March 31, 2011 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. ¥34,370.8 14,534.6 10,020.8 3,917.6 23,783.5 11,508.6 ¥98,135.7 Bonds ¥12,960.0 9,091.8 6,603.8 1,574.9 4,004.8 — ¥34,235.3 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 Bonds ¥ 8,940.2 4,768.3 5,114.9 696.2 3,007.3 — ¥22,526.9 Billions of yen Derivatives ¥ 443.3 1,004.7 1,111.3 359.8 651.8 — ¥3,570.8 Billions of yen Derivatives ¥ 477.9 1,059.2 1,117.7 359.0 765.3 — ¥3,779.1 Others ¥ 350.8 858.4 855.4 233.5 259.8 6,688.8 ¥9,246.7 Total ¥ 48,124.8 25,489.5 18,591.3 6,085.7 28,699.8 18,197.4 ¥145,188.5 Others ¥ 329.7 873.5 963.9 243.3 217.6 6,821.6 ¥9,449.6 Total ¥ 40,319.4 22,928.1 17,110.5 5,194.9 27,606.7 13,893.0 ¥127,052.7 Notes: 1. The above amounts are exposures after CRM. 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 ................................................................................................................................................. 2011 ¥2,413.9 227.4 22.0 67.2 138.2 ¥2,641.3 2010 ¥2,285.0 220.5 19.1 101.5 99.9 ¥2,505.5 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. (2) By Industry Billions of yen 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 ...................................................................................................... 2011 ¥ 273.0 7.9 147.0 167.0 317.8 19.5 738.4 364.3 379.0 ¥2,413.9 ¥ 39.5 187.9 ¥ 227.4 ¥2,641.3 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 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. 198 SMFG 2011 Capital Ratio Information SMFG 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 ................................................................................................. 2011 (A) ¥ 696.2 0.6 1,230.0 1,148.2 81.8 16.0 24.3 41.5 ¥1,926.8 Notes: 1. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). Billions of yen 2010 (B) ¥ 702.6 0.6 1,208.9 1,126.3 82.6 20.0 25.1 37.5 ¥1,912.1 2009 ¥ 691.5 1.3 1,102.1 970.4 131.7 19.3 75.8 36.5 ¥1,794.9 Increase (decrease) (A) – (B) ¥ (6.4) 0.0 21.1 21.9 (0.8) (4.0) (0.8) 4.0 ¥14.7 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. (2) By Industry Billions of yen 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 ...................................................................................................... 2011 (A) ¥ 696.2 0.6 1,230.0 1,148.2 167.3 3.5 73.5 46.3 175.1 12.2 325.0 156.4 188.9 81.8 26.1 55.7 ¥1,926.8 2010 (B) ¥ 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 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) (A) – (B) ¥ (6.4) (0.0) 21.1 21.9 23.8 0.2 (12.5) (28.4) 5.8 (2.6) (11.7) (4.6) 51.9 (0.8) (10.6) 9.8 ¥14.7 Notes: 1. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). 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. 5. Loan Write-Offs by Industry Billions of yen Fiscal 2010 Fiscal 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, goods rental and leasing .................................................... Services .................................................................................................. Other industries ...................................................................................... Subtotal .................................................................................................. Overseas operations and offshore banking accounts Financial institutions ............................................................................... C&I companies ....................................................................................... Subtotal .................................................................................................. Total ............................................................................................................ ¥ 27.6 0.2 5.3 5.7 20.0 0.0 6.5 7.8 80.2 ¥153.3 ¥ 0.8 2.5 ¥ 3.3 ¥156.6 ¥ 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 Note: “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. SMFG 2011 199 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 Nikko 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 Nikko 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 2010 ¥1.3 3.2 1.1 1.9 Fiscal 2009 ¥1.5 2.8 1.2 1.6 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 2010 ¥48.6 50.9 29.7 40.5 Fiscal 2009 ¥33.8 44.0 31.8 37.7 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. 200 SMFG 2011 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, 2011, 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. Among consolidated subsidiaries adopting the BIA, the following companies are preparing to implement the AMA. Cedyna Financial Corporation, SMBC Nikko Securities Inc. 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 BEICFs B. Verification (1) Scenario Analysis through Risk Control Assessments A. Data input (2) Measurement Using the Quantification Model 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 2011 201 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 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 Score 1 0 2 1 0 0 0 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 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 Score 1 0 1 0 0 202 SMFG 2011 Capital Ratio Information SMFG (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. (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). SMFG 2011 203 SMFG Capital Ratio Information 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. (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. 204 SMFG 2011 Capital Ratio Information SMFG (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 2011 205 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 ¥5 billion or more Once in 10 years 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 206 SMFG 2011 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 2011 207 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. 208 SMFG 2011 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: Tier I risk-weighted capital ratio: Total risk-weighted capital ratio: Required capital: Capital stock .................................................................................................... Capital surplus ................................................................................................. Retained earnings ............................................................................................ Cash dividends to be paid ............................................................................... 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 reserve .............. Total Tier I capital (A) ........................................................................................ Unrealized gains on other securities after 55% discount................................. Land revaluation excess after 55% discount ................................................... General reserve for possible loan losses.......................................................... Excess of eligible reserves relative to expected 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 2011 ¥ 1,770,996 2,717,397 929,336 (25,197) (119,696) 91 1,419,231 (215,021) (35,967) — 6,441,170 140,213 35,739 52,519 66,209 2,210,287 2,504,969 2,504,969 289,305 ¥ 8,656,834 ¥34,672,732 6,539,408 570,867 3,394,595 ¥45,177,603 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 ¥50,073,039 (A) / (E) ✕ 100 .................................................................................................... 14.25% 12.33% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 19.16% ¥ 3,614,208 16.68% ¥ 4,005,843 SMFG 2011 209 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: Tier I risk-weighted capital ratio: Total risk-weighted capital ratio: Required capital: Capital stock .................................................................................................... Capital reserve ................................................................................................. Other capital surplus ........................................................................................ Other retained earnings .................................................................................... Others ............................................................................................................... Cash dividends to be paid ............................................................................... Gain on sale on securitization transactions...................................................... Amount equivalent to 50% of expected losses in excess of reserve .............. 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 ................................................................................................ Total risk-weighted assets (E) ........................................................................... Millions of yen 2011 ¥ 1,770,996 1,771,043 710,229 938,155 1,203,675 (25,197) (35,967) (6,792) 6,326,143 134,515 29,307 2,112,250 2,276,073 2,276,073 283,395 ¥ 8,318,821 ¥30,584,554 5,523,613 212,024 2,461,316 ¥38,781,507 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 ¥43,869,835 (A) / (E) ✕ 100 .................................................................................................... 16.31% 13.75% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 21.45% ¥ 3,102,520 18.28% ¥ 3,509,586 210 SMFG 2011 Corporate Data Sumitomo Mitsui Financial Group, Inc. *Authorized Management Committee Members ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 30, 2011) BOARD OF DIRECTORS Masayuki Oku Chairman of the Board Koichi Miyata President Takeshi Kunibe Director Tetsuya Kubo* Director Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Subsidiaries & Affiliates Dept. Satoru Nakanishi* Director Consumer Business Planning Dept. Kazuya Jono* Director Corporate Risk Management Dept. Koichi Danno* Director Audit Dept. Yoshinori Yokoyama Director (outside) Kuniaki Nomura Director (outside) CORPORATE AUDITORS Jun Mizoguchi Corporate Auditor Yoji Yamaguchi Corporate Auditor Shin Kawaguchi Corporate Auditor Hiroshi Araki Corporate Auditor (outside) Ikuo Uno Corporate Auditor (outside) Satoshi Ito Corporate Auditor (outside) Yujiro Ito* Director General Affairs Dept., Human Resources Dept. Masahiro Fuchizaki* Director IT Planning Dept., Director of The Japan Research Institute, Limited Shigeru Iwamoto Director (outside) EXECUTIVE OFFICERS Hidetoshi Furukawa* Managing Director Investment Banking Planning Dept. Ikuhiko Morikawa* Managing Director Card Business Dept. President of SMFG Card & Credit, Inc. ■ SMFG Organization (as of June 30, 2011) Shareholders’ Meeting Board of Directors Auditing Committee Risk Management Committee Compensation Committee Nominating Committee Group Strategy Committee Management Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors Public Relations Dept. Corporate Planning Dept. Investor Relations Dept. Group CSR Dept. Financial Accounting Dept. Subsidiaries & Affiliates Dept. 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 2011 211 Sumitomo Mitsui Banking Corporation *1 Executive Officers *2 Authorized Management Committee Members ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 30, 2011) BOARD OF DIRECTORS Chairman of the Board Teisuke Kitayama President and CEO Takeshi Kunibe*1 Director Koichi Miyata Deputy Presidents Keiichi Ando*1 Located at Osaka (in charge of West Japan) Tetsuya Kubo*1 *2 Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Subsidiaries & Affiliates Dept. Satoru Nakanishi*1 *2 Head of Consumer Banking Unit Senior Managing Directors Kazuya Jono*1 *2 Risk Management Unit (Corporate Risk Management Dept., Credit & Investment Planning Dept.) Yoshihiko Shimizu*1 *2 Head of Middle Market Banking Unit Global Advisory Dept. Hiroshi Minoura*1 *2 Head of International Banking Unit Koichi Minami*1 *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*1 *2 Internal Audit Dept., Credit Review Dept., Human Resources Dept., Human Resources Development Dept. Mitsunori Watanabe*1 *2 Head of Corporate Banking Unit, Global Advisory Dept. Managing Director Yujiro Ito*1 *2 Human Resources Dept., Human Resources Development Dept., Quality Management Dept., General Affairs Dept., Legal Dept., Administrative Services Dept. Directors (outside) Shigeru Iwamoto Yoshinori Yokoyama Kuniaki Nomura CORPORATE AUDITORS Hiroki Yaze Corporate Auditor Yasuyuki Hayase Corporate Auditor 212 SMFG 2011 Hiroshi Araki Corporate Auditor (outside) Ikuo Uno Corporate Auditor (outside) Satoshi Ito Corporate Auditor (outside) Jun Mizoguchi Corporate Auditor EXECUTIVE OFFICERS Managing Directors Shuichi Kageyama Head of Corporate Advisory Division Seiichiro Takahashi*2 Head of Treasury Unit Hidetoshi Furukawa*2 Head of Investment Banking Unit Ikuhiko Morikawa Head of Private Advisory Dept., President of SMFG Card & Credit, Inc. 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 Hiroyuki Iwami Head of Europe Division President of Sumitomo Mitsui Banking Corporation Europe Limited Yuichiro Ueda Deputy Head of Middle Market Banking Unit (Credit Dept. I) Masaki Tachibana Head of The Americas Division Kohei Hirota Deputy Head of Middle Market Banking Unit (in charge of West Japan) Yoshimi Miura Tokyo Corporate Banking Division (Tokyo Corporate Banking Depts. I, II, and V) Masahiro Fuchizaki*2 IT Planning Dept., IT Business Strategy Planning Dept., Operations Planning Dept., Operations Support Dept., Director of The Japan Research Institute, Limited Shinichi Hayashida Deputy Head of International Banking Unit (Credit Depts., Americas Division and Europe Division, Asia Credit Dept., Credit Management Dept.) Toshimi Tagata Deputy Head of Investment Banking Unit (Real Estate Finance Dept.) Atsuhiko Inoue Osaka Corporate Banking Division (Osaka Corporate Banking Depts. I, II, and III) Shogo Sekimoto Tokyo Corporate Banking Division (Tokyo Corporate Banking Depts. III, IV, and VI) Toshiyuki Teramoto Deputy Head of Middle Market Banking Unit (in charge of East Japan) Manabu Narita General Manager, Planning Dept., Corporate Banking Unit & Middle Market Banking Unit Kunio Yokoyama Deputy Head of Middle Market Banking Unit (in charge of East Japan) Kozo Ogino Nagoya Corporate Banking Division (Nagoya Corporate Banking Dept.) Head of Nagoya Middle Market Banking Division William M. Ginn Deputy Head of The Americas Division General Manager, Corporate Banking Dept.-II, Americas Division Chairman of SMBC Leasing and Finance, Inc. Chan Chi Keung, Chris General Manager, Corporate Banking Dept., Greater China Directors Kazunori Okuyama Vice Chairman and President of Sumitomo Mitsui Banking Corporation (China) Limited Etsutaka Inoue Head of Osaka Minami Middle Market Banking Division Katsuhiko Kanabe IT Planning Dept. IT Business Strategy Planning Dept., Operations Planning Dept., Operations Support Dept. Yasushi Sakai Financial Accounting Dept. Hiroshi Mishima General Manager, Planning Dept., Treasury Unit Jun Ota General Manager, Planning Dept., Investment Banking Unit Yasuyuki Kawasaki General Manager, Planning Dept., International Banking Unit Fumiaki Kurahara General Manager, Structured Finance Dept. Makoto Takashima General Manager, Corporate Planning Dept. Ryoji Yukino Deputy Head of Consumer Banking Unit (in charge of East Japan) Hiroaki Hattori Head of Kobe Middle Market Banking Division Kiyoshi Miura Head of Osaka Kita Middle Market Banking Division Masaki Ashibe Deputy Head of Middle Market Banking Unit (Credit Dept. II) Seiichi Ueno General Manager, Credit Dept., Corporate Banking Unit 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 Head of Tokyo Higashi Middle Market Banking Division 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 The Asia Pacific Division Katsunori Tanizaki General Manager, IT Planning Dept. Tomohiro Nishikawa Head of Kyoto Hokuriku Middle Market Banking Division and General Manager, Kyoto Corporate Business Office-I Takafumi Yamahiro Head of Shinjuku Middle Market Banking Division Minami Aida General Manager, Seoul Branch, Global Korea Corporate Banking Department Shigeki Azumai Deputy Head of Consumer Banking Unit (in charge of West Japan) Tatsufumi Ishibashi Deputy Head of Corporate Advisory Division Mitsuru Ono General Manager, Credit Management Dept., International Banking Unit Hirobumi Koga Head of Tokyo Toshin Middle Market Banking Division and Saitama Ikebukuro Middle Market Banking Division Toshiki Ito Head of Shibuya Middle Market Banking Division and Yokohama Middle Market Banking Division Takashi Matsushita General Manager, Credit & Investment Planning Dept. Noboru Rachi General Manager, Shinjuku Nishiguchi Corporate Business Office-I Takehisa Ikeda General Manager, Tokyo Corporate Banking Dept. VI Yukihiko Onishi General Manager, Human Resources Dept. Hiroyuki Okutani General Manager, Planning Dept., Consumer Banking Unit Hajime Kunisaki General Manager, Operations Planning Dept. Hisanori Kokuga General Manager, Osaka Corporate Banking Dept. I Koichi Noda General Manager, Tokyo Corporate Banking Dept. II Shosuke Mori General Manager, Tokyo Corporate Banking Dept. I SMFG 2011 213 ■ SMBC Organization (as of June 30, 2011) Internal Audit Unit Internal Audit Dept. Credit Review Dept. Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit International Banking Unit Treasury Unit Investment Banking Unit Corporate Staff Unit Public Relations Dept. Corporate Planning Dept. Financial Research Dept. CSR Dept. Financial Accounting Dept. Equity Portfolio Management 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 214 SMFG 2011 Planning Dept., Consumer Banking Unit Consumer Compliance Dept. Marketing Dept. Next W-ing Project Dept. Consumer Facilitating Financing Dept. Retail Human Resources 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. Global Business Strategy 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., International Banking Unit 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 Branch Consumer Loan Promotion Office Apartment House Loan Promotion Office Loan Support Office Private Banking Dept. Direct Banking Dept. Consumer Finance Promotion Office Middle Market Banking Division 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 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 2011 215 Principal Subsidiaries and Affiliates (as of March 31, 2011) 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 Note: Figures in parentheses ( ) in the voting rights columns indicate voting rights held indirectly via subsidiaries and affiliates. Company Name Sumitomo Mitsui Banking Corporation SMFG Card & Credit, Inc. Sumitomo Mitsui Card Company, Limited Cedyna Financial Corporation*1 Sumitomo Mitsui Finance and Leasing Company, Limited The Japan Research Institute, Limited SMBC Friend Securities Co., Ltd. Nikko Cordial Securities Inc.*2 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 Venture Capital 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 Services Co., Ltd. Issued Capital (Millions of Yen) 1,770,996 49,859 34,000 82,843 15,000 10,000 27,270 10,000 7,438 22,170 7,700 37,250 100,010 10 187,720 10 71,705 10 160 500 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 Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business 100 100 (65.99) (69.19) 60 100 100 — — — — — — — Jun. 6, 1996 Commercial banking Oct. 1, 2008 Business management Dec. 26, 1967 Credit card services Sep. 11, 1950 Credit card services Feb. 4, 1963 Leasing Nov. 1, 2002 System engineering, data processing, management consulting, and economic research Mar. 2, 1948 Securities (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) (100) (100) (100) (100) (100) (100) (40) 100 Apr. 1, 2004 Management support services (100) Apr. 1, 1998 Consulting and agency services for consumer loans and non-life insurance (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) Sep. 29, 2000 Data processing service and e-trading consulting (40) Sep. 22, 2005 Venture capital 0 0 0 0 0 0 (100) 50 (25) May 1, 1981 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 (60.21) 49.41 (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 Apr. 16, 2009 Electronic monetary claims recording (50.1) 50.1 Mar. 1, 2010 Provision and translation of business tools and research information 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 0 0 0 *1 Cedyna Financial Corporation became a wholly-owned subsidiary of SMFG Card & Credit, Inc., a consolidated subsidiary of SMFG, on May 1, 2011. *2 Nikko Cordial Securities Inc. changed its company name to SMBC Nikko Securities Inc. on April 1, 2011. 216 SMFG 2011 ■ 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 ZAO Sumitomo Mitsui Rus Bank Russia PT Bank Sumitomo Mitsui Indonesia Sumitomo Mitsui Banking Corporation Malaysia Berhad SMBC Leasing and Finance, Inc. SMBC Capital Markets, Inc. SMBC Nikko Securities America, Inc. SMBC Financial Services, Inc. Indonesia Malaysia U.S.A. U.S.A. U.S.A. U.S.A. SMBC Cayman LC Limited*3 Cayman Islands SBTC, Inc. SB Treasury Company L.L.C. U.S.A. U.S.A. SFVI Limited British Virgin Islands Sakura Finance (Cayman) Limited Cayman Islands SMBC International Finance N.V. Netherlands Antilles SMBC Leasing Investment LLC SMBC Capital Partners LLC U.S.A. U.S.A. US$1,600 million CNY7.0 billion US$80.786 million C$244 million R$667.807 million RUB1.6 billion Rp2,873.9 billion MYR350 million US$1,620 US$100 US$111.10 US$3 million US$500 US$50 million US$470 million US$300 US$100,000 US$200,000 US$470 million US$10,000 SMBC MVI SPC Cayman Islands US$195 million SMBC DIP Limited Cayman Islands US$8 million SMBC Nikko Capital Markets Limited U.K. SMBC Derivative Products Limited U.K. SMBC Capital India Private Limited India Sumitomo Mitsui Finance Dublin Limited Ireland US$654 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 (100) (100) (100) (100) (100) 100 100 100 100 100 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 (100) 99 (1) May 8, 2009 Commercial banking (98.47) 98.47 Aug. 22, 1989 Commercial banking (100) 100 Dec. 22, 2010 Commercial banking (100) 89.69 (7.69) Nov. 9, 1990 Leasing, investments (100) 90 (10) Dec. 4, 1986 Derivatives and investments (100) 81.00 (18.99) Aug. 8, 1990 Securities, investments (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) (100) 100 100 100 Aug. 8, 1990 Feb. 7, 2003 Investments, investment advisor Credit guarantee, bond investment Jan. 26, 1998 Investments 0 (100) Jan. 26, 1998 Loans 100 100 100 Jul. 30, 1997 Investments Feb. 11, 1991 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, securities services (100) 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 *3 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 2011 217 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$662.647 million Cayman Islands £78.121 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 Securities SMBC Principal Investments Co., Ltd. Daiwa SB Investments Ltd. Sumitomo Mitsui Asset Management Company, Limited JSOL CORPORATION Sakura Information Systems Co., Ltd. Vietnam Export Import Commercial Joint Stock Bank VND12,526.947 billion Promise Co., Ltd.* At-Loan Co., Ltd.* POCKET CARD CO., LTD. 80,737 10,912 14,374 Issued Capital (Millions of Yen) Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) Established Main Business 100 0 (40) 2,000 43.96 40 — Feb. 1, 2010 Investments, fund management Apr. 1, 1999 Investment advisory and investment trust management 2,000 5,000 600 0 0 0 0 0 0 0 (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 (15.00) 15.00 May 24, 1989 Commercial banking (22.02) 22.02 Mar. 20, 1962 Consumer loans (100) 49.99 (50.00) Jun. 8, 2000 Consumer loans (35.55) 35.55 May 25, 1982 Credit card services Sumitomo Mitsui Auto Service Company, Limited 6,950 39.99 — Feb. 21, 1981 Leasing * At-Loan Co., Ltd. was merged with Promise Co., Ltd. on April 1, 2011. 218 SMFG 2011 International Directory (as of June 30, 2011) 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 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: 65-6882-0000/0001 Fax: 65-6887-0220/0330 Labuan Branch Level 12 (B&C), Main Office Tower, Financial Park Labuan, Jalan Merdeka, 87000 Labuan, Federal Territory, Malaysia Tel: 60 (87) 410955 Fax: 60 (87) 410959 Labuan Branch Kuala Lumpur Office Level 51, Vista Tower, The Intermark, 182, Jalan Tun Razak, 50400 Kuala Lumpur, Malaysia Tel: 60 (3) 2168-1700 Fax: 60 (3) 2168-1785 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 #1217, 12A Floor Sakura Tower, No.339 Bogyoke Aung San Road, Kyauktada Township, Yangon, Myanmar Tel: 95 (1) 255397 *relocated on August 1, 2011 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 New Delhi Representative Office B-14/A, Qutab Institutional Area, Katwaria Sarai, New Delhi-110016, India Tel: 91 (11) 4670-9945 Fax: 91 (11) 4056-6216 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 SMFG 2011 219 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 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) 3810-2028/2038 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 220 SMFG 2011 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 Changshu Sub-Branch 8F, Science Innovation Building (Kechuang Building), No.333 Dongnan Road, Changshu Southeast Economic Development Zone of Jiangsu, Changshu, Jiangsu, The People’s Republic of China Tel: 86 (512) 5235-5553 Fax: 86 (512) 5235-5552 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, The People’s Republic of China Tel: 86 (24) 3128-7000 Fax: 86 (24) 3128-7005 Sumitomo Mitsui Banking Corporation (China) Limited Shenzhen Branch 23/F, Tower Two, Kerry Plaza, 1 Zhongxinsi Road, Futian District, Shenzhen 518048, The People’s Republic of China Tel: 86 (755) 2383-0980 Fax: 86 (755) 2383-0707 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 Banking Corporation Malaysia Berhad Level 50 & 51, Vista Tower, The Intermark, 182, Jalan Tun Razak, 50400 Kuala Lumpur, Malaysia Tel: 60 (3) 2168-1500 Fax: 60 (3) 2168-1770 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 (Asia) Limited 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., Limited 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 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- 110016, India Tel: 91 (11) 4607-8366 Fax: 91 (11) 4607-8355 The Japan Research Institute (Shanghai) Solution Co., Ltd. Unit 141, 18F, Hang Seng Bank 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 The Japan Research Institute (Shanghai) Consulting Co., Ltd. Unit 41, 18F, Hang Seng Bank 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 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. Unit 913, 9/F, Miramar Tower, 132 Nathan Road, Tsim Sha Tsui, Kowloon, Hong Kong 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 10330, 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 PROMISE (SHENYANG) CO., LTD. Room 1501/1502, No.1 Yuebin Street, Shenhe District, Shenyang, Liaoning Province 110013, The People’s Republic of China Tel: 86 (24) 2250-6200 Fax: 86 (24) 2250-6220 SMFG 2011 221 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 Neo Building, Rue Montoyer 51, Box 6, 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 World Trade Center, Tower D Level 12, Strawinskylaan 1733, 1077 XX 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 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, Toronto Dominion Centre, Suite 1400, P.O. Box 172, 222 Bay Street, Toronto, Ontario M5K 1H6, Canada Tel: 1 (416) 368-4766 Fax: 1 (416) 367-3565 Banco Sumitomo Mitsui Brasileiro S.A. Avenida Paulista, 37-11 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 Nikko Securities America, 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) 224-4379 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 Bogota Representative Office Carrera 9 #113-52 Oficina 808, Edificio Torres Unidas 2, Bogotá D.C., Colombia Tel: 57 (1) 619-7200 Fax: 57 (1) 629-4288 222 SMFG 2011 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) 8879-4586/4587 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 Nikko 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 2011 223 **SMBCE:Sumitomo Mitsui Banking Corporation Europe Limited Sumitomo Mitsui Finance Dublin Limited Sumitomo Mitsui Banking Corporation Europe Limited SMBC Nikko Capital Markets Limited SMBCE** Paris Branch Madrid Representative Office SMBC Amsterdam Representative Office Brussels Branch Prague Representative Office Düsseldorf Branch SMBCE** Milan Branch SMBCE** Moscow Representative Office ZAO Sumitomo Mitsui Rus Bank Tehran Representative Office Cairo Representative Office Bahrain Representative Office Dubai Branch Doha QFC Office New Delhi Representative 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) Tianjin Binhai Sub-Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Branch Suzhou Industrial Park Sub-Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Guangzhou Branch Changshu Sub-Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ 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 Shenzhen Branch Shanghai Puxi Sub-Branch ■ Shanghai Branch ■ Dalian Representative Office ■ Chongqing Representative Office ■ Hong Kong Branch SMBC Capital Markets (Asia) Limited ■ Taipei Branch ■ Seoul Branch ■ Singapore Branch ■ Sumitomo Mitsui Banking Corporation Malaysia Berhad ■ Labuan Branch Kuala Lumpur Office ■ Labuan Branch ■ 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 ■ New Delhi Representative Office SMBC Capital India Private Limited 224 SMFG 2011 Overseas service network (as of June 30, 2011) Branches*: 15 Sub-Branches*: 7 Representative Offices: 12 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 Sumitomo Mitsui Banking Corporation of Canada New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Nikko Securities America, Inc. Beijing Branch Tianjin Branch Tianjin Binhai Sub-Branch Manufacturers Bank Dalian Representative Office Seoul Branch Head Office (Shanghai) Shanghai Puxi Sub-Branch Shanghai Branch Houston Representative Office Mexico City Representative Office Cayman Branch Suzhou Branch Suzhou Industrial Park Sub-Branch Changshu Sub-Branch Chongqing Representative Office Hangzhou Branch Guangzhou Branch Taipei Branch Yangon Representative Office Hanoi Branch Shenzhen Branch Hong Kong Branch SMBC Capital Markets (Asia) Limited Bogota Representative Office Bangkok Branch SBCS Co., Limited Manila Representative Office SMBC Metro Investment Corp. Sumitomo Mitsui Banking Corporation Malaysia Berhad Labuan Branch Kuala Lumpur Office Ho Chi Minh City Branch Vietnam Export Import Commercial Joint Stock Bank Labuan Branch Singapore Branch PT Bank Sumitomo Mitsui Indonesia Indicates branch or sub-branch of Sumitomo Mitsui Banking Corporation (China) Limited Banco Sumitomo Mitsui Brasileiro S.A. The Americas ■ New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Nikko Securities America, Inc. ■ Los Angeles Branch* ■ San Francisco Branch* ■ Houston Representative Office* ■ Mexico City Representative Office* ■ Bogota 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 Nikko 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 ■ ZAO Sumitomo Mitsui Rus Bank Sumitomo Mitsui Banking Corporation Europe Limited Moscow Representative Office ■ 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 2011 225 226 SMFG 2011 www.smfg.co.jp/english A N N U A L R E P O R T 2 0 1 1 Printed in Japan

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