Sumitomo Mitsui Financial Group Inc
Annual Report 2012

Plain-text annual report

ANNUAL REPORT YEAR ENDED MARCH 31, 2012 A N N U A L R E P O R T 2 0 1 2 Beyond our boundaries. Beyond our imagination. We are qualified professionals to provide valuable financial services to our customers based on our three core strengths — “Spirit of Innovation,” “Speed” and “Solution & Execution.” Spirit of Innovation We lead the market by providing innova- tive, 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 custom- ers, whether individuals or corporates, identified through a deep understanding of their needs and financial situations. Our Three Core Strengths Speed We lead the pace by providing our cus- tomers with desirable services in a timely manner with speed and determination. CONTENTS • Message from Top Management ............................ 2 • Business Overview ................................................. 6 Consumer Banking ................................................................. 6 Corporate Banking ................................................................. 8 Services for Business Owners, High-Net Worth Individuals and Employees ......................... 10 Investment Banking ................................................................ 11 International Banking .............................................................. 12 Treasury Markets .................................................................... 13 Transaction Business .............................................................. 14 • Group Companies .................................................. 15 • Financial Highlights ................................................. 19 • Financial Review ..................................................... 23 • Risk Management .................................................. 32 • Corporate Social Responsibility (CSR) .................... 46 • Initiatives for Enhancing Customer Satisfaction (CS) and Quality ........................................................... 48 • Corporate Governance ........................................... 49 • Internal Audit System ............................................. 50 • Compliance ............................................................ 51 • Environmental Preservation Initiatives ..................... 53 • Social Contribution Activities .................................. 56 • Human Resources .................................................. 60 • Financial Section and Corporate Data .................... 67 Financial Section .................................................................... 68 Corporate Data ...................................................................... 211 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS This document 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: deterioration of Japanese and global economic conditions and financial markets; declines in the value of our securities portfolio; our ability to successfully implement our business strategy through our subsidiaries, affiliates and alliance partners; exposure to new risks as we expand the scope of our business; and incurrence of significant credit-related costs. 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 document. 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 registration statement on Form 20-F and other docu- ments submitted to the U.S. Securities and Exchange Commission, as well as earnings press releases, for a more detailed description of the risks and uncertainties that may affect our financial conditions and results of operations, and investors’ decisions. September 2012 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 2012 1 Message from Top Management Dear Fellow Stakeholders, We sincerely thank you for your continued support and patronage. In this annual report, we would like to present our initiatives implemented in fiscal 2011 (fiscal year ended March 2012) and our management policies going forward. In fiscal 2011, SMFG’s consolidated net income increased by ¥42.6 billion to ¥518.5 billion with a ROE of 10.4%. Fiscal 2011 was the first year of our medium-term management plan, and we made a good start toward achieving its targets, including better-than-expected results on financial targets (Table 1). Going forward, we will continue to focus on international business and synergies between SMBC and SMBC Nikko as our growth drivers and on the 3C – cross-selling, credit con- trol, and cost control. Principal Initiatives in Fiscal 2011 In fiscal 2011, the U.S. and European economies started to decelerate in the summer of 2011, primarily due to the European debt crisis triggered by the financial problems in Greece and tight monetary policies adopted in emerg- ing countries, but there were signs of recovery in the U.S. economy towards the fiscal year-end. Meanwhile, despite setbacks in the aftermath of the March 2011 earthquake and tsunami, the Japanese economy showed some signs of recovery last summer as manufacturing activities recov- ered nearly to their pre-disaster levels. However, the pace of recovery slowed down thereafter due to factors such as the stagnant global economy, consistent strong yen and damages caused by floods in Thailand. Against this backdrop, we dedicated ourselves to facilitating financing to our clients and ensuring the smooth operation of our payment and settlement platform to help spur the post-disaster recovery. In addition, we launched our medium-term management plan for the three-year period from fiscal 2011 to fiscal 2013, with the twin management targets of achieving top quality in strategic business areas, and a solid financial base and corporate infrastructure to meet the challenges of financial regulations and highly com- petitive environment (Table 2). We have been proactively strengthening initiatives in order to achieve these targets. As a result, SMFG’s consolidated ordinary profit increased by ¥110.1 billion to ¥935.6 billion, net income increased by ¥42.6 billion to ¥518.5 billion with a ROE of 10.4%, due mainly to the following achievements: - an increase in gross banking profit of SMBC’s Marketing Units led by International Banking Unit - a high level of profit generated by SMBC’s Treasury Unit as in the previous fiscal year - a decrease in total credit cost from an improvement in asset quality by SMBC and group companies At the same time, we made steady progress towards achieving the financial targets of the medium-term manage- ment plan. Koichi Miyata President Sumitomo Mitsui Financial Group, Inc. 2 SMFG 2012 above 6% nearly 7.5% 8% with proactive ideas and actions. While maintaining our focus Management Policies in Fiscal 2012 Fiscal 2012, the second year of the medium-term manage- ment plan, is the year for us to move forward steadily toward the achievement of the plan by fully capturing opportunities on the development of international business and synergies between SMBC and SMBC Nikko as our growth drivers and on the 3C, we will continue to strengthen initiatives in strategic business areas and to establish a solid financial base and corporate infrastructure. ◎ Strengthening initiatives in strategic business areas We will further strengthen initiatives in the five strategic busi- ness areas: financial consulting for retail customers; tailor- made solutions for corporate clients; commercial banking in emerging markets, especially Asia; broker-dealer/investment banking; and non-asset businesses including payment & settlement services and asset management. ● Financial consulting for retail customers We will fully identify the needs and desire of each customer segment and offer the optimal set of products and services. Specifically, we will continue to make every effort to improve our financial consulting capabilities for retail customers, whose needs are diversifying, through initiatives including expanding the product line-up of securities intermediary Table 1: Progress of financial targets in the medium-term management plan Core Tier I ratio*1 (pro-forma) FY3/2011 FY3/2012 FY3/2014 Target Based on the definition as at the full implementation of Basel III*2 Based on the definition as at the initial implementation of Basel III above 8% above 9% Consolidated net income RORA Consolidated overhead ratio SMBC non-consolidated overhead ratio Overseas banking profit ratio*3 FY3/2011 FY3/2012 FY3/2014 Target 0.8% 0.9% 0.8% 52.5% 53.5% 50%-55% 45.6% 46.9% 45%–50% 23.3% 26.0% 30% *1 Common Equity Tier 1 ratio under Basel III. SMFG consolidated *2 Regulatory adjustments are fully deducted *3 Based on the medium-term management plan – exchange rate assumption of 1USD=JPY85 for FY3/2012 to FY3/2014 On strategic initiatives, we have implemented the follow- ing measures. In the international business, we expanded our network and headcount in emerging markets, mainly in Asia, to support the development of SMBC’s business. We also enhanced our group’s overseas business portfolio. SMBC and Sumitomo Mitsui Finance and Leasing, in a joint effort with Sumitomo Corporation, executed an agreement to acquire the aircraft leasing business of The Royal Bank of Scotland Group in the U.K. In synergies between SMBC and SMBC Nikko, we enhanced Nikko’s wholesale securities business capabilities for handling Japanese corporations’ requirements for cross-border M&A, through a business and capital alliance with Moelis & Company, and global equity offerings. In addition, we further strengthened the cooperation between SMBC and SMBC Nikko in securities intermediary business. In the consumer finance/credit card business, we implemented full measures to deal with refund claims and increased SMFG’s stakes in SMBC Consumer Finance (formerly Promise) and Cedyna to 100% to increase the flexibility of business management. Takeshi Kunibe President and CEO Sumitomo Mitsui Banking Corporation SMFG 2012 3 business and reinforcing the insurance business of SMBC. issuing of Euro/Yen convertible bonds. In addition, we will At the same time, we will strengthen our client base by pro- further promote SMBC Nikko Securities’ collaboration with moting collaboration between Middle Market Banking Unit SMBC. and Consumer Banking Unit of SMBC; and cross-selling on a group-wide basis. In addition, we will offer products and services addressing customers’ important life events. We will also enhance transaction services and consumer finance business for retail customers on a group-wide basis by consolidating the management function of group compa- nies engaged in these businesses into the newly established Consumer Finance & Transaction Business Department. ● Tailor-made solutions for corporate clients ● Non-asset businesses including payment & settlement services and asset management Transaction services is a profitable business that does not require the use of assets and is effective in improving our risk return profile. In April of this year, we established Transaction Business Planning Department that devises long-term, inte- grated transaction services business strategies for our group and manages settlement risk, and Transaction Business Division that promotes transaction services businesses In our business for domestic corporate clients, against a for corporate clients. Moving forward, we will enhance the backdrop of changing external business climate, we are transaction services business by accommodating the trans- seeing a rise in the number of corporations seriously consid- action services needs and accompanying financing needs ering business restructuring including M&As and MBOs. In of corporate clients the world over in a more integrated and order to fully address our corporate clients’ needs and man- flexible manner. Regarding our asset management business, agement challenges, we will reinforce our solution providing we will reinforce the collaboration within our group and with capabilities and lending business by evolving organizational overseas asset management companies. framework for marketing and optimizing staff allocation. ● Commercial banking in emerging markets, especially Asia In the emerging markets, we will capture business opportu- nities by accommodating Japanese clients’ needs, including supporting their international business development, more effectively and in a more integrated manner; and reinforcing growth businesses including infrastructure finance and trade finance. We will do so by expanding our global network, promoting collaboration between domestic and overseas offices and between business units, and strengthening marketing functions for investment banking business in Asia. In addition, we will secure stable foreign-currency funding sources to accommodate increases in overseas assets. ◎ Establish a solid financial base and corporate infrastructure In order to strengthen our corporate infrastructure to support the sustainable development of our international business, we will upgrade our risk management system, develop human resources with international business capabilities and promote national staff. We will also upgrade our group-wide management capabilities by diversifying and enhancing busi- ness portfolio while reinforcing strategic business areas; and pursuing operational efficiency through business process re-engineering. Regarding compliance, we will address the changing regulatory environment and further strengthen our group-wide compliance and control system. ● Broker-dealer/Investment banking In order to more effectively address the diversified needs of Capital and Shareholder Return Polices clients, we will reinforce SMBC Nikko Securities, the prin- In the medium-term management plan, we have set a Core cipal driver of our securities business. We will continue to Tier I ratio (Common Equity Tier I ratio under Basel III)* target expand its established retail business by offering products of 8% as of March 31, 2014. This means that we will aim accommodating the changing market conditions and inves- to achieve a Core Tier I ratio of approximately 1 percent- tor sentiment. We will also strengthen its wholesale business age point higher than the Basel III required level of 7% five to enhance its ability to address the requirements of our years earlier than the Basel III full implementation deadline of corporate clients for cross-border M&As, by leveraging the March 2019. The Core Tier I ratio as of March 31, 2012 was alliance with Moelis & Company, global equity offerings and nearly 7.5%. 4 SMFG 2012 Looking ahead, Global Systemically Important Financial Institutions (G-SIFIs) may be required to have additional loss absorption capacity in the form of a capital surcharge. We believe we will be able to secure a sufficient level of capital for the possible G-SIFI capital surcharge by implementing the initiatives in our medium-term management plan and maintaining our globally top-level operational efficiency, thereby steadily building up retained earnings. * SMFG consolidated; pro forma; all regulatory adjustments are deducted. Meanwhile, SMFG’s basic shareholder return policy is to secure a consolidated payout ratio of over 20% through the stable and consistent distribution of profit, while enhancing retained earnings to maintain financial soundness in light of the public nature of our business as a bank holding com- pany; and to achieve sustainable growth of enterprise value. For fiscal 2012, we forecast consolidated ordinary profit of ¥910 billion and net income of ¥480 billion. Meanwhile, the annual cash dividend per share forecast for fiscal 2012 is ¥100, unchanged from the previous fiscal year, and the half of which, ¥50, will be paid as an interim dividend. We have not changed our cash dividend forecast because we continue to focus on building up retained earnings to meet new global capital regulations and are confident of securing an appropriate consolidated dividend payout ratio. The outlook for the Japanese and overseas economies remains unclear, uncertain, and unstable. However, we believe that we can meet your expectations through the initiatives we have described. We hope that we can continue to count on your understanding and support in the years Table 2: Overview of the medium-term management plan (Announced May 2011) Basic Policy To be a globally competitive and trusted financial services group by maximizing our strengths of Spirit of Innovation, Speed and Solution & Execution. Management plan for the coming three years Medium-term Management Plan (Fiscal 2011 - Fiscal 2013) Management targets • Top quality in strategic business areas • A solid financial base and corporate infrastructure to meet the challenges of financial regulations and highly competitive environment Steadily improve financial soundness, profitability and growth in a balanced way Financial objectives • Achieve the level of Core Tier I ratio 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 especially in Asia by capturing growing business opportunities Key initiatives to achieve management targets and financial objectives Strategic business areas Financial consulting for retail customers Tailor-made solutions for corporate clients Commercial banking in emerging markets, especially Asia Broker-dealer/ Investment banking Non-asset business including payment & settlement services and asset management ahead. Corporate base • Implement best practice in management throughout the SMFG group • Develop a solid corporate infrastructure to support the growing international network • Maximize operational efficiency September 2012 Table 3: Management Principles: 3C Team SMFG, Team SMBC Koichi Miyata President Sumitomo Mitsui Financial Group, Inc. Takeshi Kunibe President and CEO Sumitomo Mitsui Banking Corporation ● Cross-Selling ● Credit Control ● Cost Control SMFG 2012 5 Business Overview ■ Consumer Banking SMFG group companies work cooperatively to provide better and highly appreciated services for individual clients. SMBC strives to enhance its products and services to appropriately meet the diverse needs of individual clients in accordance with one of its corporate values of “Providing value- added services to each client.” Asset Management SMBC has a wide range of invest- ment trust products to meet the diversifying asset management needs of its clients. In fiscal 2011, the bank implemented measures to further expand its series of products, by offering new funds for investing in the following three types of invest- ment products: (1) foreign-currency denominated portfolios which flex- ibly control the allocation of the fund according to any changes due to interest rates and/or foreign exchange rates while continuing to invest in three types of assets: high-yield emerging market corporate bonds, high-dividend stocks, and real estate, (2) U.S. stocks, and (3) overseas convertible corporate bonds. SMBC and SMBC Nikko Securities Inc. donated the equivalent to 50% of the commissions earned from the sales of investment trust products of Japanese stocks during the period of June 1 to August 31, 2011 to the local governments of four particular prefectures (Iwate, Miyagi, Fukushima and Ibaraki Prefectures) severely damaged by the Great East Japan Earthquake. In June 2010, for continuing to contribute the environmental safety, we officially named the Japanese government bonds (JGBs) for retail investors (formerly known as the “Reconstruction Bonds for Retail Investors” since December 2011) the “SMBC Green Program.” In fiscal 2011, we worked to reduce the emission of greenhouse gas in Japan and support small-to-medium-sized enterprises in the northeast of Japan through our carbon credit framework developed par- ticularly for the northeastern areas. As a new JGB initiative for retail investors, we launched the sales of the “Reconstruction Supporters’ Bonds for Retail Investors” in March 2012 to be used as a source to fund recovery after the earthquake disaster. We have added three new currencies, namely, the Mexican peso, the Turkish lira (fiscal 2011) and the Brazilian real (April 2012) to our selection of foreign currency deposits in order to accommodate the increasing needs of clients for foreign- 6 SMFG 2012 currency denominated asset management. SMBC, working with SMBC Nikko Securities, continues to offer its wide-range of clients the intermediary service for finan- cial products of such as foreign bonds and yen-denominated bonds. We enhanced the series of structured bonds and existing bonds in fiscal 2011 to further promote the cooperative business of the bank and securities firm. Life Insurance and Estate SMBC offers life insurance policies over the counter at its branches throughout Japan. In fiscal 2011, we launched and increased the number of products, including (1) foreign-currency denominated plans for our pension-type, fixed-amount insur- ance for individuals, (2) yen-denominated fixed-amount whole life insurance plans, providing functions of death payout and long-term asset formation, and (3) medical insurance such as a single-premium type of lifelong coverage for a wide-range of illnesses and injuries. For clients who may have difficulties coming to the bank, we offer automated processing services for requests which can be made at ATMs or through the internet, without visit- ing a branch, in order to appropri- ately accommodate the needs of clients. ATM screen The bank also offers services for will trusts to assist with facilitation of inheritance related matters by providing compre- hensive support for preparation, storing and execution of wills for clients of all ages. Consumer Loans and Settlement SMBC has further expanded its range of products and services for clients who are faced with emergencies or under extraor- dinary circumstances. For instance, we offer housing loans for clients with the indemnity for three major serious illnesses which brings the borrower’s outstanding balance to zero in the event that the client is diagnosed by doctors with the prescribed conditions of cancer, heart attack or stroke, etc. We also provide housing loans offering a partial repayment waiver which depends on the extent of damages, in the event that the borrower’s own home is damaged or destroyed by natural disasters. We also substantially improved the convenience for clients requesting housing loans by enabling them to complete their applications for making either full or partial prepayments, or changing the interest rate to floating or fixed, by utilizing the SMBC Direct, the online banking service. In order to appropriately respond to the “Act Concerning Temporary Measures to Facilitate Financing for Small and Medium-Sized Enterprises, etc.,” SMBC has appointed special- ists at all bank branches to provide consultations and assistance for clients having difficulties in making repayments for their mort- gage, as well as eight special Loan Support Offices nationwide. For housing finance clients who were affected by the Great East Japan Earthquake, we offer housing loans with special rates, and we also offer our existing clients consultation services on loan repayments. The bank is implementing measures to provide further expedited and personalized services and support for clients having difficulties with making housing loan repayments. As for SMBC unsecured consumer loans (card loans), guar- anteed by SMBC Consumer Finance Co., Ltd.*1, we extensively improved our products in October 2011, making it more conve- nient for clients, such as raising the maximum contract amount from ¥5 million to ¥8 million, and lowering the minimum interest rate from 5.0% to 4.0%. As one of our foreign-exchange services, SMBC offers the delivery service of foreign cur- rency to clients’ home or workplace payable on receipt. We added four new currencies to our range handled, including the Vietnamese dong, bringing the total to 36, as of March 2012. The service has become further convenient espe- cially for clients who have limited time available prior to traveling to overseas or making business trips. *1 SMBC Consumer Finance Co., Ltd. was formerly known as Promise Co., Ltd. The corporate name was changed on July 1, 2012. Transaction Channels As for SMBC Direct, the online banking services, we consistently enhance services and improve convenience to accommodate the needs of clients while developing advanced services and strengthening security. In October 2011, we began to offer the “SMBC Direct Global Service” which enables clients overseas to process their transactions online. Previously, when clients in overseas make their deposits in Japan or transfers to recipients in Japan, they had to make arrangements by mail or fax. The launch of this new online banking service substantially improves convenience for clients. For rapidly increasing number of clients who use smart- phones, we have launched a website especially for those smart- phone users, facilitating the operations for inquiring or viewing balances and making transfers, etc. We have also launched a smartphone-based profit management application, the “Smart Shushi,” for businesspersons having limited time to spare. The Android*2-based system was launched in September 2011, while the iOS*3 (iPhone) ver- sion was released in January improving 2012. We are the convenience for clients by increasing our service channels. *2 Android is the trademark or registered trademark of Google Inc. *3 iPhone is the trademark of Apple Inc. registered in the United States and other countries. Our call centers located in Tokyo, Kobe and Fukuoka for retail clients receive calls from online clients who prefer to speak with our staff on important issues. The operations of thses three call centers enhance our system of offering services such as consultation for asset management and loans, or inquiries on information for financial services on the telephone, by accom- modating to the lifestyle and needs of our clients. Topics ◆ Business Jointly-Operated by SMBC and SMBC Nikko Securities SMBC and SMBC Nikko Securities, as the group, are improv- ing their capabilities to provide individual clients with financial products and services by focusing on four areas of business operations of intermediary services for individual clients: financial instruments, fund wrap services, clients referrals and banking agency services. SMBC and SMBC Nikko Securities are each facilitat- ing the sharing of their expertise by sending SMBC Nikko Securities personnel having knowledge and experiences of asset management to SMBC. We remain committed to providing services to further enhance the integration of banking and securities in diverse areas such as products/services, marketing, personnel in order to fully satisfy the needs of clients. ◆ Review of marketing structure at the head office of the Consumer Banking Unit The head office of SMBC’s Consumer Banking Unit has gone through organizational changes in April 2012 in order to better market and to become more client-oriented, further providing products and services appropriately meeting the needs of clients. Specifically, we reorganized the consumer banking and Consumer Loan Departments into the “Retail Business Department” and the “Consumer Loan Department” under the reorganized Retail Business Department, in order to further strengthen marketing functions for promoting com- plex transactions around major life events. Furthermore, we established the “Wealth Management Department,” which consolidated functions for asset management, inheritance and will trusts, etc., in the “Financial Consulting Department” in order to strengthen business promotion. SMFG 2012 7 ■ Corporate Banking Improving Products and Services for Mid-sized Companies and SME’s •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 corpo- rate clients. To this end, SMBC established its Middle Market Facilitating Financing Department in December 2009 under the Planning Department of the Middle Market 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. • Development of solutions to meet corporate clients’ needs in the areas of environmental protection, risk management and food safety The issues faced by companies are becoming more diversified every year, including natural resources, energy-saving and global warming of environmental issues; disaster countermeasures; and food safety, etc. The bank develops various solutions to assist and support clients who have promptly responded to such issues. SMBC’s Environmental Assessment Loan/Private Placement Bond, which was offered in 2008 to support environmental man- agement for our clients, initiated SMBC to develop a number of financial products such as the SMBC Environmental Assessment Loan/Private Placement Bond eco value up which supports mid-sized companies and SMEs in their commitment to envi- ronmental management, launched in 2010; and the SMBC Sustainable Building Assessment Loan/Private Placement Bond launched in 2011, which includes appraisals of environmental performance and risk readiness in office and condominium build- ings built or owned by clients. The SMBC Business Continuity Assessment Loan package supports measures taken by clients to ensure business succession. The SMBC Food and Agriculture Assessment Loan/Private Placement Bond evaluates measures undertaken by food products-related companies to ensure food safety and healthy and safe agriculture. We will continue to assist and support clients who proac- tively implement forward-looking measures for diverse issues by developing these solutions. •Service of providing Information SMBC’s “Intermediary Services” provide services to meet the needs of our clients to be referred to new business partners, and the “One- time Matching” of a large number of clients for procurement purposes for major corporations. We also held our fourth SMFG Environmental Business Forum in December 2011, which was a part of “Eco-Products 2011” in Tokyo Big Sight, for the promotion of environmental businesses. At this annual event, we arranged approximately 1,000 business meet- ings to match the increasing energy and environmental procure- ment needs of major corporations with the growing needs of SMEs for new distribution channels. At this event, our Group companies exhibited diverse environmental solutions, held panel discussions, and provided environmental information. Furthermore, the bank and SMBC Nikko Securities made an announcement for the new system of the “IPO Navigator” in July 2010, an online information providing service offered free of charge to registered clients considering an IPO. This is a platform for delivering information required for an IPO. As of March 31, 2012, 431 companies were registered for this ser- vice. In February 2012, the third IPO seminar was held in Tokyo. The guest speaker for the seminar was Kentaro Takamura, the president of 3-D Matrix, Ltd. which was listed on the “JASDAQ Growth” market in October 2011 and for whom SMBC Nikko Securities served as the lead man- ager for its IPO. He spoke on his experience of listing the company. He was warmly received by the participants of the seminar. Enhancing Services for Companies Expanding Overseas An increasing number of our corporate clients are expanding their businesses overseas. As such, they are faced with growing needs to address not limited to such issues as fund procure- ment and management but also including different business practices, cultures and interpretation of legal, accounting, and taxation systems. SMBC has strengthened its integrated system for domestic and international branch offices to properly respond to its clients in providing solutions for cross-border issues. SMBC organizes and hold seminars for individual countries such as China, other countries in Asia, and South America, to provide information on a regular basis on economy and invest- ment environment in each country. For clients considering to expand their businesses overseas, the bank provides the latest information on local conditions, regulations and business trends, etc. For clients who are already operating their businesses glob- ally, we provide high-quality support and solutions tailored to their needs for business expansion and reorganization, etc. 8 SMFG 2012 Strengthening Measures for Greater China As the economic integration continues in Greater China (PRC, Hong Kong and Taiwan), and the renminbi is becoming more an international currency, we still anticipate that more Japanese companies may enter into the Chinese market or develop their business to capture growing business opportunities. In order to strengthen the integrated support system for clients whose business covers both Japanese and Chinese markets, 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 in fiscal 2010. The same was done for the Hong Kong and Taipei branches in fiscal 2011. The “South China Department” was established in Japan in October 2011 in order to respond promptly and flexibly to the needs of mostly Japanese corporations operating in southern China. Following the opening of the Shenzhen Branch in May 2011, the bank plans to reopen the Chongqing office as the locally-incorporated branch office in the first six months of 2012. The bank is also proactively enhancing offshore renminbi products and services as the needs of clients for these transac- tions associated with cross-border renminbi settlements are increasing, not limited to in Hong Kong market but also in Japan, as a result of the increased trade settlements with China. We continue to comprehensively provide our customized services to our clients by supporting their head offices in Japan and business operations in China. Enhanced Initiatives for Public and Financial Sectors As the 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 to expand 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 plans to further develop its growing industries strategically. Since fiscal 2010, we have also established operational alliances with the Kansai Urban Banking Corporation, Mie Bank, Ltd. and five other banks to better support companies expanding their businesses into overseas markets. Our initiatives for the current fiscal year are focused on sup- porting local public corporations which have incurred substantial damages 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 ◆ Establishment of joint venture fund with NEC Group NEC Capital Solutions Limited and SMBC Venture Capital Co., Ltd. jointly established the Innovative Venture Fund Investment Limited Partnership in April 2012, invested by the Organization for Small & Medium Enterprises and Regional Innovation, JAPAN and SMBC Strategic Fund NO.1 Investment Limited Partnership. We leverage the synergy generated from NEC Group’s tech- nology and SMBC’s financial solution providing capabilities to support technology venture companies from their start-up stage. Fund structure NEC Group Organization for Small & Medium Enter prises and Regional Innovation, JAPAN SMFG Identifying candidates with leading technology Providing risk capital Public assistance for enterprises Identifying candidates Investment know-how’s Investments Investments Innovative Venture Fund Investment Limited Partnership (¥3.5 billion) Investment and training Technology venture companies ◆ SMBC Business Continuity Assessment Loan/ Private Placement Bond Lately, we have seen an increasing number of companies which have been unable to continue to operate their business due to extraordinary events of swine flu, epidemics and major floods. Concurrently, the diversification and globalization of companies and the increasing supply chains have been adversely affected by unexpected events. The needs for risk management seem to have increased especially after the Great East Japan Earthquake on March 11, 2011. In light of such social background and based on the evaluation standards jointly developed by SMBC and InterRisk Research Institute & Consulting, Inc.*, in November 2011, SMBC began to offer the “SMBC Business Continuity Assessment Loan/ Private Placement Bonds” which advises on planning for busi- ness continuity plans (BCP), development of business continuity management system (BCMS) and promoting measures; SMBC is setting forth the business continuity planning (BCP); evaluating the development and operations status of business continuity management system (BCMS); and providing loans or determining purchasing terms and conditions according to such evaluation results. There have been approximately ten issues of “SMBC Business Continuity Assessment Loan/Private Placement Bonds” since June 2012 for companies including Nippon Flour Mills Co., Ltd., the first company to concur with the concept of the said bonds. In March 2012, SMFG organized free business succession plan seminars participated in by approximately 660 clients in Tokyo and Osaka for providing measures to assist clients with their business succession issues. The bank supports establishing of organizational structures for assisting companies to deal with business succession-related issues if and when they are faced with major events. The bank contributes to realization of a sustainable society by supporting measures to improve financial risk management for companies. * InterRisk Research Institute & Consulting, Inc. MS&AD Insurance Group Holdings, Inc., the consulting company engaged in the risk management business. SMFG 2012 9 ■ Services for Business Owners, High-Net Worth Individuals and Employees Private Advisory Department SMBC’s Private Advisory Department (“PAD”) provides ser- vices for both individuals and corporate clients by working with other SMBC Group companies and alliance partners. To ensure that business owners can facilitate transfers of their important businesses and assets, PAD offers the following services: (1) business and asset transfers for which we present proposals and provide information based on our extensive experience and knowledge accumulated over the years, and the additional expertise provided by alliance partners such as major tax accounting firms; (2) asset man- agement and support services which provide comprehensive financial services tailored to meet the financial asset needs of high-net worth individuals; and (3) workplace banking services which support the HR and financial strategies of our corporate clients to assist with the development and management of benefit programs and defined-contribution pension systems. Business owners Customers High-net worth individuals 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 Department SMFG Group companies Outside specialists (major tax accounting firms and other professionals) Barclays PLC Support for Business and Asset Transfers PAD presents customized proposals for clients who may be concerned or have problems with transfers of their busi- nesses and assets. We also offer a variety of seminars to provide our clients with up-to-date information and advice, and we are asked to provide consultations from many busi- ness owners and high-net worth individuals. Support for Asset Management Understanding and sharing client’s attitude toward financial assets, we offer comprehensive advices on asset allocation and management. In June 2010, we have started providing new asset management services, through the tri-party alliance of Topics SMBC, SMBC Nikko Securities Inc. and Barclays Bank PLC of the United Kingdom have jointly established SMBC Barclays Department in SMBC Nikko Securities to meet vari- ous asset management needs of high-net worth individuals such as business owners. ◆ Global investment information We provide investment information by leveraging Barclays’ global research capabilities to assist clients to make their investment decisions. ◆ Financial Personality Assessment (“FPA”) Based on the results of FPA ( a tool developed by Barclays utilizing behavioral economic studies for understanding the behavioral patterns for making investment-related decisions and actions), we offer asset management advice optimized for each client. ◆ Diverse products and services Wide range of products made available by the dedicated product team within SMBC Barclays Department. SMBC Group Partnership • Provide wide range of comprehensive • Provide wide range of comprehensive life-plan services life-plan services • Propose asset management using • Propose asset management using SMBC-transacted instruments SMBC-transacted instruments Take stake (1.4%, as of December 2011) SMBC Barclays Department Customers • Provide array of • Provide array of asset management asset management services leveraging services leveraging Barclays’ expertise Barclays’ expertise Life Planning Support for Employees Changes in the social environment, such as the increasing aged population and greater mobility in employment and diversification in life planning, may substantially affect corpo- rate clients’ management strategies. We support clients in creating and managing employees’ financial benefit programs and defined-contribution pen- sion plans by using the products and services offered by the bank and its affiliated companies for responding to personnel and financial issues that corporate cli- SMBC, Barclays Bank PLC, and SMBC Nikko Securities to ents face. respond to various asset management needs of our clients. 10 SMFG 2012 On enhancement of measures in the Asia-Pacific region The Investment Banking Dept., Asia was newly established in April 2012, consolidating functions and human resources of the Investment Banking Unit, for the purpose of flexibly respond- ing to the diversifying and sophisticated needs of clients in the overseas market of the Asia-Pacific region which is anticipated to significantly grow, mainly in the fields of natural resources and infrastructure. We strive to promptly support clients’ overseas business development by comprehensively proposing products developed by the Investment Banking Unit. Topics ◆Infrastructure finance SMBC indicated the “enhancement of infrastructure finance” as one of the goals set forth in the Medium-Term Management Plan announced in May 2011, in order to accelerate the capture of the economic growth of the emerg- ing markets concentrated in Asia. In February 2012, the bank joined the group of financial institutions which support infrastructure projects for companies based in Singapore. In March 2012, the bank executed an agreement for invest- ment and business alliance with PT Indonesia Infrastructure Finance, the government-affiliated financial institution, for the improvement and development of infrastructure in Indonesia. We will further improve our high value-added services which have contributed to the economic development in each country including the improvement of infrastructure, by taking advantage of our expertise and experiences accumulated and gained from the project finance. Furthermore, the “Growing Industrial Cluster Project Team,” which was established in July 2010 as the cross- departmental organization, was commissioned to conduct the feasibility study, along with Toshiba Corp., NTT Data Corporation and ITOCHU Corporation, for the Facilitation Project of the Industrial Complex in Thailand which was entrusted to the Japan Research Institute, Limited by the Ministry of Economy, Trade and Industry of Japan in March 2012. The bank established the “Growth Industry Cluster Dept.” under the Project & Export Finance Dept. in April 2012, to further strengthen our support provided to clients for diverse businesses such as feasibility study and financing. * The “industry cluster” is used to describe the situation in which new businesses are created by mutually utilizing intellectual resources shared by the extensive network of industry-academic- government in diverse fields. ■ Investment Banking SMFG offers and provides the most appropriate solutions for our clients’ diverse needs such as fund raising and fund management; M&A; and risk hedging, in order to assist their business develop- ment or enhancement of their corporate value by consolidating resources of the Group companies including the Investment Banking Unit of SMBC and SMBC Nikko Securities Inc. Cooperation with SMBC Nikko Securities SMBC Nikko Securities, as the core securities firm for the Group, further expands its business operations while working closely with SMBC in both retail and wholesale businesses. As for the retail business, SMBC and SMBC Nikko Securities work closely together to meet diversifying needs of individual clients by providing securities intermediary service and making business introductions. As for the wholesale business, the Group substantially expanded its overseas securities business operations. As a result, the ranking for bookrunners significantly improved to the 3rd place in the league table published by Thomson Reuters for fiscal 2011 (“Global Equity & Equity-Related Underwriting Value in Japan”) with a market share of 18.1% (the 11th place in the previous year). As for M&A financial advisory services, the Group has estab- lished the business structure which is capable of consistently sustaining the solid and stable business position by closely working with SMBC and steadily capturing individual transac- tions. As a result, the Group placed second in the ranking of the M&A advisory category for publicly announced mergers of Japanese companies, having the market share of 3.1% (hav- ing been in the third place in the previous year). Furthermore, SMBC and SMBC Nikko Securities executed a capital alliance agreement with Moelis & Company (hereinafter, “Moelis”), the U.S. independent investment bank, in January 2012, for further enhancing their existing business relations. The Group strives to consistently make proposals to increase clients’ corporate value by appropriately responding to Japanese companies’ diverse needs for cross-border M&A by utilizing the global network established by Moelis. : Office locations of SMBC Nikko Securities : Office locations of Moelis Chicago Boston London Frankfurt Luxembourg Dubai Beijing Shanghai Tokyo Hong Kong Palo Alto Los Angeles Singapore (SMBC Office) Jakarta Sydney April 1, 2012 New York Houston SMFG 2012 11 (JPY billion) 200.0 150.0 100.0 50.0 0 57.3 7% 7% Overseas banking profit (left) Overseas profit ratio (right) 147.1 154.8 30% 126.3 132.6 83.3 90.6 72.3 26% 26% 23% 23% 20% 20% 40% 30% 20% 10% 0% Fiscal 2004 2005 2006 2007 2008 2009 2010 2011 2013 (target) Overseas loan balance*2 ($ billion) (JPY billion) 200.0 (JPY billion) 200.0 EMEA Americas Asia Overseas banking profit (left) Overseas profit ratio (right) Overseas banking profit (left) Overseas profit ratio (right) 150.0 150.0 100.0 100.0 57.3 50.0 50.0 10.1 3.7 72.3 9.0 90.6 83.3 72.3 57.3 3.4 3.4 83.3 2.5 126.3 132.6 10.4 126.3 132.6 90.6 20% 20% 20% 20% 154.8 147.1 12.8 147.1 154.8 4.0 23% 23% 3.8 23% 23% 26% 26% 26% 26% 3.4 3.0 3.9 7% 7% 3.0 3.1 Fiscal 2004 0 7% 7% Fiscal Fiscal 2004 2008 2005 2006 2007 2009 2006 2005 5.0 2011 2010 2011 2010 2008 2009 2007 2008 2009 2010 2011 ¥6 trillion increase compared to 40% March 2011 40% 30% 30% 30% 30% 20% 20% ¥3.5 trillion increase 10% compared to March 2011 0% 10% 2013 (target) 2014 (target) 2013 (target) 0% *1 Internal management accounting (undisclosed) basis. Aggregate of SMBC and major overseas subsidiary banks. The ratio for earnings generated by overseas banks in fiscal 2011 was based on the exchange rate of ¥85 to $1 as set forth in the Medium-Term Management Plan. *2 Internal management accounting (undisclosed basis, conversion based on the exchange rate at the end of each fiscal period). Aggregate of SMBC, ($ million) Sumitomo Mitsui Banking Corporation Europe Limited, and Sumitomo Mitsui EMEA Banking Corporation (China) Limited. Americas Asia Increased from fiscal 2010 400 300 200 Business expansion in emerging markets and enhancement of our competitive products SMBC established marketing departments in New York and 100 London to specialize in emerging markets. The Global Business 0 Fiscal 2010 2011 Strategy Dept. of the Tokyo Head Office mainly handles busi- 2013 (target) ness development of emerging countries. 4th ($ billion) Furthermore, we have designated and further strengthened Clients survey (Asia-Pacific overall ranking)* Major companies Midsized companies 4th Cash management services ($ billion) EMEA EMEA Americas Americas Asia Asia the areas of infrastructure-related project finance, trade finance ¥6 trillion increase compared to ¥6 trillion increase and transaction banking (cash management services, etc.) as Target March 2011 compared to our growth-anticipated areas in order to further capture growing March 2011 Top 3 in Asia in business opportunities in the emerging countries including Asia. cash management services (foreign banks) ¥3.5 trillion increase 3.8 Asia*2 compared to ¥3.5 trillion increase Global 1st consecutively for six years 5.0 March 2011 compared to March 2011 5th 2014 2014 (target) 7th (target) 10.1 3.4 Mandated Arranger (2011)*1 3.7 3.0 Yen settlement 3.4 services 3.0 Syndicated loans 2008 Fiscal 1st among Japanese banks consecutively for 12.8 six years 4.0 Smaller companies 3rd Financial institutions 1st Project finance 5.0 9th 2011 3rd Fiscal 2010 2010 2011 2009 2008 2009 10.1 10.4 12.8 10.4 3.7 9.0 3.9 3.4 3.1 2.5 3.4 4.0 3.8 3.0 9.0 3.4 2.5 3.1 3.0 3.9 3.4 *1 Thomson Reuters *2 Syndicated Loans: Asia (excluding Japan), Project Finance: Asia-Pacific (including Australia and Japan) Trade finance-related earnings ($ million) 400 ($ million) EMEA EMEA Americas Americas Asia Asia Increased from fiscal 2010 Increased from fiscal 2010 is capable of consistently providing up-to-date information and 0 ■ International Banking The International Banking Unit of SMFG strives to provide high value-added services appropriate to the specific local needs of its globally-operating clients of business corporations, financial institutions, governmental organizations and public entities. SMBC strives to become the global commercial bank which services by closely cooperating with SMFG group companies and overseas subsidiaries throughout the world, concentrating mainly on the three regional divisions of Asia-Pacific, Americas and Europe. Expansion of Overseas Network SMBC is working to expand its overseas network of branches in order to improve their services provided for Japanese compa- nies and to enhance their exposure in emerging markets. Established Country April 2011 Malaysia April 2011 May 2011 India China September 2011 Netherlands Sumitomo Mitsui Banking Corporation Malaysia Berhad New Delhi Representative Office Sumitomo Mitsui Banking Corporation (China) Limited Shenzhen Branch Sumitomo Mitsui Banking Corporation Europe Limited Amsterdam Branch February 2012 Cambodia Phnom Penh Representative Office February 2012 Turkey Istanbul Representative Office May 2012 Peru Lima Representative Office Enhancement of International Businesses SMBC has launched its Medium-Term Management Plan for the goal of achieving a raise of the ratio for overseas earnings to approximately 30% during the period of fiscal years 2011 to 2013 and it is aggressively investing resources in overseas 300 200 100 0 400 300 200 100 businesses. Overseas banking profit and ratio*1 (JPY billion) 200.0 Overseas banking profit (left) Overseas profit ratio (right) 150.0 100.0 50.0 0 147.1 154.8 30% 126.3 132.6 83.3 90.6 72.3 26% 26% 23% 23% 20% 20% 57.3 7% 7% Fiscal 2004 2005 2006 2007 2008 2009 2010 2011 2013 (target) Fiscal 0 2010 Fiscal 2010 2011 2011 2013 (target) 2013 (target) Leading products Clients survey (Asia-Pacific overall ranking)* Clients survey (Asia-Pacific overall ranking)* Major companies 4th Target Cash Cash management management services services Major companies 4th Midsized companies 4th Midsized companies 4th Smaller companies 3rd Smaller companies 3rd 1st among 1st among Japanese banks Japanese banks consecutively for consecutively for six years six years Target Top 3 in Asia in Top 3 in Asia in cash management cash management services services (foreign banks) (foreign banks) Yen settlement services Yen settlement services Financial institutions 1st 1st consecutively for six years Financial institutions 1st * Survey conducted by Asiamoney magazine (August 2011 edition) 1st consecutively for six years 40% 30% 20% 10% 0% 12 SMFG 2012 ($ billion) EMEA Americas Asia 10.1 3.7 3.4 3.0 9.0 3.4 2.5 3.1 10.4 3.4 3.0 3.9 12.8 4.0 3.8 5.0 Fiscal 2008 2009 2010 2011 ¥6 trillion increase compared to March 2011 ¥3.5 trillion increase compared to March 2011 2014 (target) Increased from fiscal 2010 EMEA Americas Asia ($ million) 400 300 200 100 0 Fiscal 2010 2011 2013 (target) Clients survey (Asia-Pacific overall ranking)* Major companies 4th Cash services management Midsized companies 4th Smaller companies 3rd 1st among Japanese banks consecutively for six years Target Top 3 in Asia in cash management services (foreign banks) Yen settlement services Financial institutions 1st 1st consecutively for six years 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 ◆ Expanded Offerings of Currencies of Asia and Other Emerging Markets In order to meet our clients’ market transactional needs, we are increasing our selection of foreign currencies, mainly Asian and other emerging-market currencies. We also brief our clients on the latest changes affecting foreign-exchange transactions through seminars conducted by economists specialized in Asian financial markets and through various foreign-exchange-related tools that we provide to our clients. ◆ Expanded Online Foreign-Exchange Transaction Services We have further improved the i-Deal system, which allows our clients to execute their foreign exchange transactions on the Internet, for greater convenience. Since May 2011, we have been substantially upgrading the system by enhancing functions and facilitating its use. We remain committed to optimizing services for our clients. Topics ◆ Joint acquisition of the aircraft-leasing business of the Royal Bank of Scotland On June 1, 2012, SMBC, Sumitomo Mitsui Finance and Leasing, and Sumitomo Corporation jointly acquired the aircraft-leasing business of the Royal Bank of Scotland group, one of the major British financial institutions. This business was newly launched as SMBC Aviation Capital which is intended to capture the growing aviation demand in emerging countries including Asia for further business expansion. ■ Treasury Markets Through the Treasury Unit of SMBC, the Group offers higher value-added services to meet further sophisticated and diverse needs of its clients for transactions in the money, foreign exchange, bond and derivative markets. More Solutions and Services for Clients’ Market Transactions SMBC’s Treasury Unit offers solutions appropriate for the market transactional needs of its clients by working with branches to present to its corporate clients with pertinent proposals for such as hedging transactions, reflecting the shifting trends in the financial markets. The Unit also continues to improve the functions of i-Deal, a system which allows our clients to execute their foreign exchange transactions on the Internet. It will continue to support clients by meeting their market transactional needs and offering the highest level of services in the industry. ALM and Trading Operations The Treasury Unit strives to ensure sound Asset-Liability Management (“ALM”) and stable earnings by comprehensively controlling the balance of assets, such as loans and liabilities including deposits, through ALM operations. The Unit is committed to maximizing its earnings in trading operations by consistently selecting the best possible means for the interest-rate, foreign-exchange, commodities and other marketplaces. SMFG 2012 13 ■ Transaction Business Strengthening Transaction Business SMBC established the “Transaction Business Division,” which consist of the “Electronic Commerce Banking Department,” “Global Advisory Department” and “Asset Finance Department”. The newly established Transaction Business Division strength- ens the cooperation among departments and flexibly provides products and services in more integrated manner to meet the transaction needs and other related financial needs of its corpo- rate clients. SMFG and SMBC established the “Transaction Business Planning Department” in order to strengthen functions of stra- tegic and business planning for the entire Transaction business and also improve the settlement system and infrastructure, in terms of mid-to-long term and cross-departmental plan for the Transaction business. We will support transaction business for our domestic and overseas clients under this new framework. Transaction Business Clients Identifying needs Front office operations Small and Medium Corporations Large Corporations Global Corporations Allocated to appropriate departments Transaction Business Division Providing information, solutions Global Advisory Dept. (Foreign exchange, overseas business advisory services) Electronic Commerce Banking Dept. (Domestic remittance and cash management services) Asset Finance Dept. (Off-Balancing and supplier financing) I n t e g r a t e d m a n a g e m e n t Collaboration Transaction Business Planning Department Transaction-related departments Transaction-related group companies and overseas clients’ settlement and cash management needs. We continue to improve and enhance electronic banking services, for the “PC Bank Web21” in order to support our cli- ents’ daily cash management, “Global e-Trade Service” in order to support foreign exchange and trade transactions in Japan, and “SMAR&TS” in overseas etc. We also continue to strengthen our support for our clients in Japan and overseas by providing high value-added informa- tion; providing the system to support cash and financial man- agement for the corporate group; improving foreign currency transactions including renminbi; enhancing solutions for supply chain financing, etc.; and allocating specialized professionals. New Businesses and High Value-Added Services, on a SMFG Group-Wide Basis SMFG is proactively implementing the new settlement system of electronic monetary claims. We are also working to develop financial schemes utilizing the SMBC electronic monetary claims, new settlement service and financial schemes utilizing the “Densai Net” which is expected to become widespread. Furthermore, we continue to enhance the settlement agency services and “SMFG-BPO (Business Process Outsourcing) Service” in order to support the diversifying settlement needs and overall businesses of our clients on a group basis. Enhancing each Settlement System and Settlement Infrastructure It is imperative that we appropriately enhance the settlement system and settlement infrastructure which support the pro- vision of secure settlement services for our clients. We are actively involved in various industrial initiatives, such as SWIFT* and BOJ-Net. We also engage in the Japanese Government Bond settlement cycle reform to reduce settlement-related risks. * Society for Worldwide Interbank Financial Telecommunication A member-owned cooperative that provides the communications platform connected more than 10,000 financial institutions in 210 countries. Strengthening Settlement Products to Respond to Clients’ Needs SMBC is enhancing settlement products to respond to domestic Topics ◆ SMBC received the certification for the comple- tion of trial period for providing cash manage- ment services utilizing SWIFT SMBC began providing cash management services in March 2012 for international corporate clients utilizing SWIFT in nine countries in Asia and Japan, and we have become the first bank in Asia to receive the certification for “Bank Readiness” (certifying completion of trial period). 14 SMFG 2012 Group Companies (as of March 31, 2012) 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, consumer finance leasing, information services, and securities. Business Mission • To found our own prosperity on providing valuable services which help our customers to build their prosperity • To create sustainable value for our shareholders founded on growth in our business • To provide a challenging and professionally reward- ing work environment for our dedicated employees Group Structure Sumitomo Mitsui Financial Group Consolidated total assets Consolidated Tier I ratio ¥143 trillion 12.28% 100% SUMITOMO MITSUI Banking Corporation Sumitomo Mitsui Banking Corporation Total assets Deposits Loans ¥119 trillion ¥76 trillion ¥56 trillion Number of retail accounts approx. 27 million Number of corporate loan clients approx. 110,000 * As of Jun. 30, 2011 for percentage of the voting rights and as of Mar. 31, 2012 for other figures. 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) Capital: ¥2,337.8 billion 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. 100% SMFG Card & Credit (Credit card services) 66% Sumitomo Mitsui Card NTT DOCOMO 34% 100% Became a wholly-owned subsidiary (May 2011) Cedyna Became a wholly-owned subsidiary (April 2012) SMBC Consumer Finance (Consumer finance) Sumitomo Mitsui Finance and Leasing 40% (Leasing) Sumitomo Corporation Japan Research Institute (Information services) SMBC Friend Securities Became a wholly-owned subsidiary (Oct. 2009) (Securities) SMBC Nikko Securities 100% 60% 100% 100% 100% SMFG 2012 15 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 implementa- tion of strategies, and an extensive lineup of financial products and services that leverage the expertise 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 sophisti- cated, 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: 22,686 Number of branches and other business locations: Credit Ratings (as of June 30, 2012) Moody’s Standard & Poor’s Fitch Ratings R&I JCR Long-term Short-term P–1 A–1 F1 a–1 J–1+ Aa3 A+ A A+ AA– In Japan: 1,548* 498 Branches: (Including 41 specialized deposit account branches) 156 Sub-branches: Banking agencies: 4 Offices handling non-banking business: 22 868 Automated service centers: 35 Overseas: 15 Branches: 10 Sub-branches: 10 Representative offices: Financial Information (Consolidated basis, years ended March 31) 2012 Billions of yen 2010 2011 2009 For the Year: Ordinary income ..... Ordinary profit ....... Net income (loss) .... At Year-End: ¥7,276.7 Net assets............... Total assets ............ 138,251.6 ¥2,687.9 857.9 533.8 ¥2,711.3 751.2 450.8 ¥2,579.9 557.7 332.4 ¥2,989.6 59.2 (317.3) ¥6,983.1 132,715.6 ¥6,894.5 120,041.3 ¥4,518.6 115,849.3 * 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 Company, Limited and Cedyna Financial Corporation. FGCC is the core company responsible for implementing SMFG’s credit card strategy 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. 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: Satoru Nakanishi (Appointed on April 2, 2012) Number of Employees: 27 SMFG SUMITOMO MITSUI Financial group SMFG CARD & CREDIT, INC. Maximization of top-line synergies Pursuit of economies of scale www.smbc-card.com (Japanese only) 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. Company Name: Sumitomo Mitsui Card 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: 2,323 Credit Ratings (as of June 30, 2012) R&I JCR Long-term Short-term a–1 J–1+ A+ AA– Financial Information (Years ended March 31) 2012 Billions of yen 2010 2011 2009 For the Year: Revenue from credit card operations ........ ¥7,560.6 182.2 Operating revenue ...... 43.1 Operating profit .......... At Year-End: Number of cardholders (in thousands) ........... 21,647 ¥6,896.2 185.2 32.6 ¥6,209.0 183.5 24.3 ¥5,858.6 180.1 22.2 20,770 20,504 18,655 16 SMFG 2012 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 SMFG, it strives to become “the number one credit card business 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. www.cedyna.co.jp/english/ 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: 2,863 Credit Ratings (as of June 30, 2012) JCR Long-term Short-term J–1 A Financial Information (Years ended March 31) Billions of yen 2012 2011 2010 2009 OMC* CF* QQ* For the Year: Operating revenue .. ¥176.2 ¥203.2 ¥223.9 ¥137.7 ¥80.6 ¥44.8 Operating profit ...... (5.2) 0.8 At Year-End: Number of cardholders (in thousands) ............ 21,091 22,513 24,933 (27.6) (40.8) (1.4) 6.9 * OMC: OMC Card, Inc. CF: Central Finance Co., Ltd. QQ: QUOQ Inc. www.promise.co.jp/english/ Since its establishment in 1962, with the origi- nal goal of striving to be the best in offering innovative financial services for consumers, Promise Co., Ltd., currently known as SMBC Consumer Finance Co., Ltd., has developed convenient loan products for individuals to accommodate to the changing times and has created an appropriate system for offering loan consultation services and executing loan agreements. In December 2011, Promise became a consolidated subsidiary of SMFG, and its corporate name was changed to SMBC Consumer Finance in July 2012. The former name of Promise has been widely-known by many consumers; therefore, Promise as the brand name will continue to be used for both services and products. Based on a corporate philosophy of “the company and employees to become accepted and trusted by customers and to strive to mutually benefit and prosper with the society,” SMBC Consumer Finance, as a member of SMFG, will continue to develop its specialized services in pursuit of sustainable growth. Company Name: SMBC Consumer Finance Co., Ltd. (Name changed July 1, 2012) Business Profile: Consumer finance business Establishment: March 20, 1962 Head Office: 1-2-4, Otemachi, Chiyoda-ku, Tokyo President & CEO: Ken Kubo Number of Employees: 1,756 Credit Ratings (as of June 30, 2012) Moody’s R&I JCR Long-term Short-term Ba1 A– A– — — — Financial Information (Years ended March 31) 2012 Billions of yen 2010 2011 2009 For the Year: Operating revenue .... Operating profit ........ ¥172.2 (166.6) ¥187.5 (54.1) ¥212.7 11.7 ¥243.0 (57.1) www.smfl.co.jp/english/ Sumitomo Mitsui Finance and Leasing Company, Limited (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 portfo- lios and expert knowledge of SMBC Leasing Company based on the financial solution for- mulation 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 Company, Limited 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 Number of Employees: 1,447 Credit Ratings (as of June 30, 2012) R&I JCR Long-term Short-term a–1 J–1+ A+ AA– Financial Information (Years ended March 31) 2012 Billions of yen 2010 2011 2009 For the Year: Leasing transaction volume .................... Operating revenue .... Operating profit ........ ¥770.9 816.8 59.4 ¥800.8 812.8 50.2 ¥733.6 894.7 43.8 ¥895.8 947.6 36.4 SMFG 2012 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: 2-18-1 Higashi-Gotanda, Shinagawa-ku, Tokyo Osaka Head Office: 2-2-4, Tosabori, Nishi-ku, Osaka President & CEO: Junsuke Fujii (Appointed on April 1, 2012) Number of Employees: 2,123 www.jri.co.jp/english/ Financial Information (Years ended March 31) For the Year: Operating revenue .... Operating profit ........ 2012 ¥87.5 0.8 Billions of yen 2010 2011 ¥84.8 1.5 ¥81.7 0.9 2009 ¥88.0 1.0 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: 1,969 Financial Information (Years ended March 31) For the Year: Operating revenue ... Operating profit ...... 2012 ¥47.5 8.3 Billions of yen 2010 2011 ¥53.2 10.2 ¥67.4 22.7 2009 ¥43.2 2.3 www.smbcnikko.co.jp/en Company Name: SMBC Nikko Securities Inc. (name changed on April 1, 2011) Credit Ratings (as of June 30, 2012) 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: 7,384 Moody’s Standard & Poor’s R&I JCR Long-term Short-term P–1 A–1 a–1 — A1 A+ A+ AA– Financial Information (Years ended March 31) 2012 2011 Billions of yen 2010 *1 *2 2009 *3 For the Year: Operating revenue ......... ¥233.6 Operating income .......... 39.9 ¥218.6 ¥85.6 ¥104.9 ¥164.1 38.5 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 securi- ties 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 becoming “one of the leading Japanese securities companies in the retail securities market,” offering high-quality products and services accommodating the needs of its cli- ents and building trust for its clients. SMBC Nikko Securities Inc. (formerly Nikko Cordial Securities Inc.), which was established in July 1918, has developed solid relationships of trust with its individuals and corporate cli- ents over the last nine decades. It became a member of the SMFG Group in October 2009. In April 2011, its corporate name was changed to SMBC Nikko Securities from Nikko Cordial Securities. Consistently working closely with SMBC, SMBC Nikko Securities provides comprehensive and highly sophisti- cated securities and investment banking ser- vices. As a core member of SMFG, SMBC Nikko Securities strives to become the leading securities and investment banking company in Japan. 18 SMFG 2012 Financial Highlights Sumitomo Mitsui Financial Group ◆ Consolidated Year ended March 31 For the Year: 2012 2011 Total income ................................................................ Total expenses ............................................................. Net income (loss) ......................................................... Comprehensive income ............................................... ¥ 3,973,075 3,020,108 518,536 665,232 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 .................................................. ¥ 7,254,976 143,040,672 1,804,951 978,933 474,984 64,225 Selected Ratios: Capital ratio .................................................................. Return on Equity .......................................................... Price Earnings Ratio ..................................................... 16.93% 10.27% 7.28x Per Share (Yen): Net assets .................................................................... Net income (loss) ......................................................... Net income — diluted ................................................. ¥3,856.37 374.26 373.99 ¥ 3,862,660 3,035,346 475,895 413,375 ¥ 7,132,073 137,803,098 1,646,369 1,058,945 370,899 61,555 16.63% 9.76% 7.68x ¥3,533.47 336.85 336.78 Millions of yen 2010 ¥ 3,184,688 2,626,590 271,559 803,705 ¥ 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 2009 2008 ¥ 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) — ¥ 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 ¥424,546.01 59,298.24 56,657.41 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. For the calculation of consolidated comprehensive income for fiscal 2009, SMFG has retroactively adopted the “Accounting Standard for Presentation of Comprehensive Income” (ASBJ Statement No. 25, issued on June 30, 2010). 4. SMFG has retroactively adopted the “Guidance on Accounting Standard for Earnings per Share,” (ASBJ Guidance No. 4) to “Net income — diluted” per share for fiscal 2010. This change has a little impact on the calculation of diluted net income per share. 5. 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. 6. 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 ............................................................................................................................................................................... Yen 2008 ¥4,245.46 592.98 566.57 SMFG 2012 19 2009 2008 ◆ Nonconsolidated Year ended March 31 For the Year: 2012 2011 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 ¥ 181,372 166,272 24,902 149,919 ¥4,527,629 6,153,461 73.57% 2,337,895 ¥ 222,217 206,865 24,467 191,539 ¥4,842,914 6,237,655 77.64% 2,337,895 Millions of yen 2010 ¥ 133,379 118,818 16,641 66,176 ¥4,805,574 6,152,774 78.10% 2,337,895 ¥ 134,772 117,051 8,790 103,468 ¥2,977,547 4,057,313 73.39% 1,420,877 Preferred stock .................................................... — Common stock .................................................... 1,414,055,625 215 Number of employees .................................................. 70,001 1,414,055,625 192 70,001 1,414,055,625 183 103,401 789,080,477 167 Selected Ratios: Return on Equity .......................................................... Price Earnings Ratio ..................................................... Dividend payout ratio ................................................... 3.27% 25.43x 92.55% 4.02% 19.68x 76.09% 1.59% 57.41x 213.41% 3.52% 28.79x 75.96% ¥ 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% 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 ................................................. ¥3,317.44 ¥3,282.75 ¥3,256.32 ¥3,389.38 ¥339,454.71 100 / / / / / / / / / / / / / 107.06 107.04 100 / / / / / / / / / / / / 88,500 131.42 131.42 100 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 Notes: 1. All SMFG employees are on secondment assignment from SMBC, etc. 2. “Net income — diluted” per share for fiscal 2010 was calculated by retroactive application of “Guidance on Accounting Standard for Earnings per Share,” (ASBJ Guidance No. 4). Had this Guidance not been applied, “Net income — diluted” per share would have come to ¥131.41 in fiscal 2010. 3. 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: Common stock .................................................................................................................................................................................... Net income ............................................................................................................................................................................................... Net income — diluted ............................................................................................................................................................................... Yen 2008 ¥3,394.55 120 91.34 91.34 20 SMFG 2012 Sumitomo Mitsui Banking Corporation ◆ Consolidated Year ended March 31 For the Year: 2012 2011 Total income ................................................................ Total expenses ............................................................. Net income (loss) ......................................................... Comprehensive income ............................................... ¥ 2,715,700 1,838,390 533,816 632,889 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 .................................................. ¥ 7,276,706 138,251,602 1,659,306 867,653 390,602 50,768 Selected Ratios: Capital ratio .................................................................. Return on Equity .......................................................... 19.63% 9.63% Per Share (Yen): Net assets .................................................................... Net income (loss) ......................................................... Net income — diluted ................................................. ¥53,960.98 5,024.23 5,023.33 ¥ 2,714,944 1,972,065 450,832 363,689 ¥ 6,983,132 132,715,674 1,529,587 943,077 305,968 48,219 19.16% 8.42% ¥50,344.52 4,184.89 4,184.07 Millions of yen 2010 ¥ 2,597,675 2,039,296 332,497 835,851 ¥ 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 2009 2008 ¥ 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) — ¥ 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 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. For the calculation of consolidated comprehensive income for fiscal 2009, SMBC has retroactively adopted the “Accounting Standard for Presentation of Comprehensive Income” (ASBJ Statement No. 25, issued on June 30, 2010). 4. 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 2012 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 ................................................. 2012 2011 Millions of yen 2010 2009 2008 ¥ 2,021,042 1,329,050 477,973 ¥ 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 1,532,511 856,796 813,015 719,495 ¥ 5,709,663 119,037,469 84,392,835 56,411,492 42,441,134 1,143,053 1,182,847 689,215 388,982 1,891,853 235,829 424,478 1,770,996 70 106,248 22,686 21.91% 8.64% 33.00% 46.9% 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% ¥53,738.81 ¥50,317.86 ¥48,799.31 ¥41,404.62 ¥58,204.22 1,485 — 4,498.64 — 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 — Notes: 1. Please refer to page 166 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 is not reported because no potentially dilutive shares have been issued. 22 SMFG 2012 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, 2012. 1. Operating Results Operating results for fiscal year 2011 include the results of 337 consolidated subsidiaries and 43 subsidiaries and affiliates accounted for by the equity method. In fiscal 2011, gross profit increased by ¥89.7 billion year-on-year to ¥2,594.4 billion due to an increase in net fees and commissions and the contribution of newly consolidated subsidiaries. The increase in net fees and com- missions is attributable mainly to an increase in fees related to overseas loans and domestic loan syndication achieved by SMBC. Ordinary profit after adjustment for general and administrative expenses, credit cost, net losses on stocks, equity in losses of affiliates and other items increased by ¥110.1 billion year-on-year to ¥935.5 billion thanks to factors such as a decrease in credit cost, mainly due to the tailored efforts of SMBC to assist certain borrowers to improve their business and financial conditions. Net income after adjustment for extraordinary gains (losses) and income taxes increased by ¥42.6 billion to ¥518.5 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 ................................... 2012 (A) 2011 (B) 337 43 327 47 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 ........................................................................................................................ Recoveries of written-off claims (B) .............................................................................. Net losses on stocks ..................................................................................................... Equity in losses of affiliates ........................................................................................... Net other income (expenses)......................................................................................... Ordinary profit ............................................................................................................... Extraordinary gains (losses)........................................................................................... Gains on step acquisitions ........................................................................................ Losses on impairment of fixed assets ....................................................................... Recoveries of written-off claims (C)........................................................................... 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) + (C)................................................................................. [Reference] Consolidated net business profit (Billions of yen) ......................................................... 2012 (A) ¥2,594,482 1,341,369 1,770 823,580 198,192 229,568 (1,421,363) (126,055) (90,305) (111,227) 106,512 (31,035) 4,800 (27,880) (31,122) (57,289) 935,571 17,395 25,050 (3,861) — 952,966 (103,478) (207,860) 641,627 (123,090) ¥ 518,536 ¥ (121,255) Millions of yen 2011 (B) ¥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 12,655 (5,411) 2,813 827,313 (97,446) (143,325) 586,542 (110,646) ¥ 475,895 ¥ (217,348) Increase (decrease) (A) – (B) 10 (4) Increase (decrease) (A) – (B) ¥ 89,752 23,718 (565) 57,350 (38,901) 48,149 (66,041) 94,107 66,266 (47,653) 91,593 (16,100) 4,800 64,069 (17,803) (58,741) 110,143 15,511 12,395 1,550 (2,813) 125,653 (6,032) (64,535) 55,085 (12,444) ¥ 42,641 ¥ 96,093 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. “Recoveries of written-off claims” which were included in “Extraordinary gains (losses)” are included in “Ordinary profit” since the fiscal year beginning on or after April 1, 2011. 3. 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 2012 23 ¥ 1,013.9 ¥ 1,002.0 ¥ 11.9 Deposits (excluding negotiable certificates of deposit) as of to ¥42,529.9 billion. March 31, 2012 increased by ¥2,129.6 billion year-on-year to ¥84,128.5 billion, and the negotiable certificates of deposit increased by ¥227.3 billion to ¥8,593.6 billion. Meanwhile, loans and bills discounted as of March 31, 2012 increased by ¥1,372.2 billion year-on-year to ¥62,720.5 billion, and securities increased by ¥2,577.8 billion Net assets were ¥7,254.9 billion. Of this amount, stockholders’ equity was ¥5,014.3 billion mainly due to the recording of net income, the acquisition and cancellation of Preferred stock (1st series Type 6), and the payment of cash dividends. Assets, Liabilities and Net Assets March 31 Assets ............................................................................................................................ ¥143,040,672 42,529,950 62,720,599 135,785,696 84,128,561 8,593,638 7,254,976 Securities ................................................................................................................... Loans and bills discounted ........................................................................................ Liabilities ........................................................................................................................ Deposits..................................................................................................................... Negotiable certificates of deposit .............................................................................. Net assets ..................................................................................................................... 2012 (A) Millions of yen 2011 (B) ¥137,803,098 39,952,123 61,348,355 130,671,024 81,998,940 8,366,323 7,132,073 Increase (decrease) (A) – (B) ¥5,237,573 2,577,826 1,372,243 5,114,671 2,129,621 227,315 122,902 2. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2012 increased by ¥113.3 billion year-on-year to ¥544.1 billion, primarily because of an increase in the unrealized gains of foreign currency bonds. Of this amount, net unrealized gains on other securities, which are directly debited to net assets, were ¥474.9 billion, a year-on-year increase of ¥104.0 billion. Unrealized Gains (Losses) on Securities Millions of yen Consolidated balance sheet amount March 31 Held-to-maturity securities ................. ¥ 5,286,267 Other securities .................................. 37,558,730 Stocks ............................................. 2,406,170 Bonds ............................................. 27,684,484 Others ............................................. 7,468,076 Other money held in trust ................... 22,430 Total .................................................... 42,867,429 Stocks ............................................. 2,406,170 Bonds ............................................. 32,957,653 Others ............................................. 7,503,605 Net unrealized gains (losses) (A) ¥ 69,184 474,984 271,461 111,815 91,708 (46) 544,122 271,461 180,998 91,662 2012 (A) – (B) ¥ 9,327 104,085 (40,495) 35,045 109,535 (88) 113,323 (40,495) 44,359 109,458 Unrealized gains ¥ 69,288 746,928 490,074 118,164 138,689 — 816,216 490,074 187,444 138,697 Unrealized losses ¥ 103 271,943 218,613 6,348 46,981 46 272,093 218,613 6,445 47,034 2011 Consolidated balance sheet amount ¥ 4,189,272 35,972,442 2,486,258 25,560,012 7,926,170 22,569 40,184,285 2,486,258 29,734,790 7,963,235 Net unrealized gains (losses) (B) ¥ 59,857 370,899 311,956 76,770 (17,827) 42 430,799 311,956 136,639 (17,796) 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 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, 2012 and 2011, included gains of ¥196 million and ¥1,153 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, 2012 and 2011, were reduced by ¥196 million and ¥1,153 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 2012 3. Consolidated Capital Ratio Consolidated capital ratio as of March 31, 2012 increased by 0.30 percentage point year-on-year to 16.93%. Total capital, the numerator in the consolidated capital ratio calculation, increased by ¥210.8 billion year-on-year to ¥8,643.7 billion due to the recording of net income and the acquisition and cancellation of Preferred stock (1st series Type 6). Risk-weighted assets, the denominator in the calculation, increased by ¥349.5 billion year-on-year to ¥51,043.2 billion, mainly due to the consolidation of Promise Co., Ltd. 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 ........................................................................................................... 2012 (A) ¥ 6,272,260 2,771,125 (399,634) 8,643,751 51,043,232 Millions of yen 2011 (B) ¥ 6,323,995 2,536,958 (428,082) 8,432,871 50,693,696 16.93% 12.28% 16.63% 12.47% Increase (decrease) (A) – (B) (51,734) 234,167 28,448 210,880 349,536 0.30% (0.19)% 4. Dividend Policy The basic shareholder return policy of SMFG is to sustain a consolidated payout ratio of over 20% through the stable and consistent distribution of profit, while enhancing retained earnings to maintain financial soundness in light of the public nature of its business as a bank holding company, by ensur- ing the sustainable growth of enterprise value. Dividends from retained earnings are basically distributed 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 2011 business per- formance, SMFG has decided to pay an annual dividend of ¥100 per share of common stock for the fiscal year, unchanged from the previous fiscal year. SMFG will employ its retained earnings to increase its enterprise value by aiming for top quality in strategic business areas, and establishing a solid financial base and corporate infrastructure to meet the challenges of financial regulations and highly competitive environment. 5. Deferred Tax Assets Net deferred tax assets as of March 31, 2012 decreased by ¥274.0 billion year-on-year to ¥350.1 billion. SMFG takes a conservative approach to recognizing deferred tax assets in order to maintain its sound financial position. Deferred Tax Assets March 31 Net deferred tax assets ................................................................................................. Net deferred tax assets / Tier I capital × 100 ................................................................ Millions of yen 2012 (A) ¥350,182 2011 (B) ¥624,219 Increase (decrease) (A) – (B) (274,036) 5.6% 9.9% (4.3)% SMFG 2012 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, 2012. 1. Operating Results Gross banking profit in fiscal 2011 increased by ¥0.7 billion year-on-year to ¥1,532.5 billion, and expenses (excluding nonrecurring losses) increased by ¥20.2 billion to ¥719.4 bil- lion. As a result, banking profit (before provision for general reserve for possible loan losses) decreased by ¥19.5 billion to ¥813.0 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 ¥99.6 billion year-on-year to ¥695.3 billion. Net income after adjustment for ordinary profit for extraor- dinary gains and losses and income taxes increased by ¥56.7 billion year-on-year to ¥477.9 billion. 2. Income Analysis Gross Banking Profit Gross banking profit increased by ¥0.7 billion year-on-year to ¥1,532.5 billion. This was mainly due to an increase in net fees and commissions, attributable to an increase in fees related to overseas loans and domestic loan syndica- tion. These factors were partly offset by a decrease in net interest income due to a stagnant balance of loans and bills discounted, amid sluggish financing demand in Japan, and deterioration in the interest margin due to lower interest rates. Expenses Expenses (excluding nonrecurring losses) increased by ¥20.2 billion year-on-year to ¥719.4 billion. This was mainly due to the proactive allocation of resources into focused business areas, such as overseas businesses, while reex- amining and controlling ordinary expenses. Banking Profit Banking profit (before provision for general reserve for pos- sible loan losses) decreased by ¥19.5 billion year-on-year to ¥813.0 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 ................................................................................................................ 2012 (A) ¥1,532,511 [1,097,760] [434,750] 956,878 1,716 318,907 84,051 170,957 [1,379,974] (719,495) (259,782) (422,854) (36,858) 813,015 [660,478] 43,780 856,796 Banking Profit by Business Unit Millions of yen 2011 (B) ¥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 Increase (decrease) (A) – (B) ¥ 752 [(16,569)] [17,321] (10,946) (582) 16,240 (67,019) 63,059 [(4,664)] (20,298) (9,940) (11,383) 1,025 (19,547) [(24,963)] 31,445 11,899 Year ended March 31, 2012 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 ¥94.2 (4.6) ¥200.1 (18.4) ¥174.4 6.5 ¥132.5 17.6 ¥300.1 (12.7) ¥(88.3) (8.0) ¥813.0 (19.6) 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 2012 Nonrecurring Losses (Credit Cost, etc.) Nonrecurring losses decreased by ¥87.7 billion year-on-year to ¥161.4 billion. This improvement was mainly due to a ¥72.1 billion decrease in net losses on stocks to ¥15.1 billion, due to reduced write-offs, and a ¥3.9 billion decrease in credit cost to ¥103.6 billion, as a result of tailored efforts to assist certain borrowers to improve their business and financial conditions. Net total credit cost — the sum of credit cost of ¥103.6 bil- lion recorded under “Nonrecurring losses,” provision for gen- eral reserve for possible loan losses, and gains on recoveries of written-off claims — decreased by ¥35.6 billion year-on-year to ¥58.6 billion. Ordinary Profit As a result of the foregoing, ordinary profit increased by ¥99.6 billion year-on-year to ¥695.3 billion. Extraordinary Gains (Losses) Extraordinary losses decreased by ¥3.5 billion year-on-year to ¥3.3 billion. Net Income Current income taxes amounted to ¥44.7 billion, and deferred income taxes were ¥169.3 billion. As a result, net income increased by ¥56.7 billion year-on-year to ¥477.9 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) ............................................................................................................ Recoveries of written-off claims (C)........................................................................... 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 ....................................................................... Recoveries of written-off claims (D) ........................................................................... Income taxes: Current ....................................................................................................................... Deferred ..................................................................................................................... Net income .................................................................................................................... Net total credit cost (A) + (B) + (C) + (D) ........................................................................ 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 ................................. Recoveries of written-off claims ................................................................................ 2012 (A) ¥813,015 43,780 856,796 (161,453) (103,662) 1,234 (15,153) 20,562 (7,074) (28,642) (43,871) 695,342 (3,349) (717) (2,632) — (44,703) (169,315) ¥477,973 ¥ (58,647) 43,780 (15,797) (59,196) (28,767) 98 1,234 Millions of yen 2011 (B) ¥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 Increase (decrease) (A) – (B) ¥(19,547) 31,445 11,899 87,740 3,998 1,234 72,132 (1,109) (5,470) 78,711 10,376 99,638 3,515 1,619 1,656 (1,055) (2,317) (44,042) ¥ 56,793 ¥ 35,622 31,445 54,978 (32,092) (19,074) 185 179 Note: “Recoveries of written-off claims” which were included in “Extraordinary gains (losses)” are included in “Nonrecurring gains (losses)” since the fiscal year begin- ning on or after April 1, 2011. SMFG 2012 27 3. Assets, Liabilities and Net Assets Assets Total assets as of March 31, 2012 increased by ¥3,552.5 billion year-on-year to ¥119,037.4 billion. This was attribut- able mainly to a ¥2,587.7 billion increase in securities due to an increase in the balance of Japanese government bonds and a ¥1,173.8 billion increase in overseas loans. Liabilities Liabilities as of March 31, 2012 increased by ¥3,402.1 bil- lion year-on-year to ¥113,327.8 billion. The main reason for the increase in liabilities was a ¥1,767.6 billion increase in individual and corporate deposits in Japan. Net Assets Net assets as of March 31, 2012 amounted to ¥5,709.6 billion. Of this amount, stockholders’ equity was ¥5,297.3 billion, comprising ¥1,770.9 billion in capital stock, ¥2,481.2 billion in capital surplus (including ¥710.2 billion in other capital surplus), ¥1,255.1 billion in retained earnings, and a deduction of ¥210.0 billion in treasury stock. Valuation and translation adjustments were ¥412.2 billion, comprising ¥281.1 billion in net unrealized gains on other securities, ¥105.3 billion in net deferred gains on hedges, and ¥25.7 billion in land revaluation excess. Assets, Liabilities and Net Assets March 31 Assets ............................................................................................................................ ¥119,037,469 42,441,134 56,411,492 113,327,806 75,804,088 8,588,746 5,709,663 Securities ................................................................................................................... Loans and bills discounted ........................................................................................ Liabilities ........................................................................................................................ Deposits..................................................................................................................... Negotiable certificates of deposit .............................................................................. Net assets ..................................................................................................................... 2012 (A) Millions of yen 2011 (B) ¥115,484,907 39,853,432 55,237,613 109,925,614 74,036,469 8,406,816 5,559,293 Increase (decrease) (A) – (B) ¥3,552,561 2,587,702 1,173,878 3,402,191 1,767,618 181,929 150,370 28 SMFG 2012 4. Unrealized Gains (Losses) on Securities Net unrealized gains on securities as of March 31, 2012 increased by ¥98.6 billion year-on-year to ¥435.3 billion, mainly due to an increase in the unrealized gains of foreign currency bonds. Of this amount, net unrealized gains on other securities, which are directly debited to net assets, amounted to ¥388.9 billion, a year-on-year increase of ¥83.3 billion. Unrealized Gains (Losses) on Securities Millions of yen Non- consolidated balance sheet amount March 31 Held-to-maturity securities ................. ¥ 5,163,764 Stocks of subsidiaries and affiliates ... 2,324,041 Other securities .................................. 35,440,979 Stocks ............................................. 2,250,672 Bonds ............................................. 26,306,672 Others ............................................. 6,883,634 Other money held in trust ................... 5,805 Total .................................................... 42,934,589 Stocks ............................................. 3,472,964 Bonds ............................................. 31,470,436 Others ............................................. 7,991,189 2012 (A) – (B) ¥ 8,972 6,449 83,361 (47,015) 32,425 97,950 (88) 98,692 (44,140) 41,398 101,435 Net unrealized gains (losses) (A) ¥ 67,902 (21,499) 388,982 228,453 104,356 56,172 (46) 435,338 217,149 172,259 45,930 Unrealized gains ¥ 67,993 622 672,572 466,871 109,504 96,196 — 741,188 467,494 177,497 96,196 Unrealized losses ¥ 90 22,122 283,590 238,418 5,148 40,024 46 305,850 250,345 5,238 50,266 2011 Non- consolidated balance sheet amount ¥ 4,071,733 2,228,437 33,980,684 2,338,455 24,303,221 7,339,007 8,875 40,289,730 3,494,297 28,374,954 8,420,478 Net unrealized gains (losses) (B) ¥ 58,930 (27,948) 305,621 275,468 71,931 (41,778) 42 336,646 261,289 130,861 (55,505) 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 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, 2012 and 2011, included gains of ¥196 million and ¥1,153 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, 2012 and 2011, were reduced by ¥196 million and ¥1,153 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 2012 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. Total March 31, 2012 (Billions of yen) March 31, 2011 Balances (after provisions and write-offs) ¥49.4 0.7 19.4 0.1 ¥69.6 Change from Mar. 31, 2011 ¥46.8 (0.8) 6.7 (0.0) ¥52.7 Overseas ¥49.4 0.7 7.4 0.1 ¥57.6 Change from Mar. 31, 2011 ¥46.8 (0.8) 7.4 (0.0) ¥53.4 Net unrealized gains/losses (after write-offs) ¥0.2 1.5 0.6 0.1 ¥2.4 Change from Mar. 31, 2011 ¥0.3 0.3 0.5 (0.2) ¥0.9 Balances (after provisions and write-offs) ¥ 2.6 1.5 12.7 0.1 ¥16.9 Overseas ¥2.6 1.5 — 0.1 ¥4.2 Net unrealized gains/losses (after write-offs) ¥ (0.1) 1.2 0.1 0.3 ¥ 1.5 Notes: 1. Balance of sub-prime related products is approximately ¥0.1 billion. 2. There is no amount of ABCP. 3. Excludes RMBS issued by GSE and Japan Housing Finance Agency, 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, 2012. 2. Transactions with Monoline Insurance Companies Credit Derivatives (Credit Default Swap [“CDS”]) Transactions with Monoline Insurance Companies Exposure to CDS transactions with monoline insurance companies March 31, 2012 March 31, 2011 March 31, 2012 Net exposure Change from Mar. 31, 2011 Reserve for possible loan losses Net exposure Reserve for possible loan losses Amount of reference assets Change from Mar. 31, 2011 March 31, 2011 Amount of reference assets ¥3.0 ¥0.1 ¥1.0 ¥2.9 ¥0.8 ¥236.1 ¥(85.2) ¥321.3 (Billions of yen) Notes: 1. Reference assets do not include sub-prime related assets. 2. SMFG recorded loss on such transactions of approximately ¥0.2 billion in the fiscal year ended March 31, 2012. Loans and Investments Guaranteed by Monoline Insurance Companies, etc. Loans and investments guaranteed or insured by monoline insurance companies (Billions of yen) March 31, 2012 March 31, 2011 Exposure Change from Mar. 31, 2011 Reserve for possible loan losses Exposure Reserve for possible loan losses ¥7.6 ¥(1.8) ¥0.0 ¥9.4 ¥0.0 Note: Underlying assets do not include sub-prime related assets. 3. Leveraged Loans Europe Japan United States Asia (excluding Japan) Total (Billions of yen) March 31, 2012 March 31, 2011 Loans ¥151.2 131.0 75.6 62.0 ¥419.8 Change from Mar. 31, 2011 Undrawn commitments Change from Mar. 31, 2011 ¥ (45.7) (52.5) (1.6) (3.4) ¥(103.2) ¥20.7 22.3 51.1 5.7 ¥99.8 ¥ (2.7) 6.8 (15.0) (2.0) ¥(12.9) Reserve for possible loan losses ¥ 4.7 1.3 5.0 — ¥11.0 Loans Undrawn commitments ¥196.9 183.5 77.2 65.4 ¥523.0 ¥ 23.4 15.5 66.1 7.7 ¥112.7 Reserve for possible loan losses ¥ 7.5 12.7 11.0 1.0 ¥32.2 Notes: 1. Above figures include the amount to be sold of approximately ¥8 billion. In the fiscal year ended March 31, 2012, we sold leveraged loans of approximately ¥34 billion, and loss on the sale amounted to approximately ¥13 billion. 2. Above figures do not include leveraged loans which are included in underlying assets of “1. Securitized Products.” 3. Reserve for possible loan losses do not include general reserve for possible loan losses against normal borrowers. 30 SMFG 2012 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 March 31, 2012 March 31, 2011 (Billions of yen) Notional amount ¥599.9 Change from Mar. 31, 2011 ¥126.7 Overseas ¥230.9 Change from Mar. 31, 2011 ¥36.2 Notional amount Overseas ¥473.2 ¥194.7 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 are approximately ¥46 billion. 5. Others We have no securities issued by structured investment vehicles. SMFG 2012 31 Risk Management Basic Approach As risks in the financial services increase in diversity and complexity, Risk Management Department works with the Corporate Planning Department to comprehensively and systematically manage all risk management—identifying, measuring, and controlling risk—has these categories of risk across the entire Group. never been more important in the management of a financial holding (2) Fundamental Principles and Basic Policies for Risk company. Management SMFG has encapsulated the basic principles to be employed SMFG’s Groupwide basic policies for risk management stipulate the in risk management in the manual entitled Regulations on Risk fundamental principles for risk management that must be followed, Management. In the manual, we have specified the basic policies and spell out risk management procedures from various perspec- for risk management: 1) Set forth SMFG’s Groupwide basic policies tives. These include managing risk on a consolidated accounting for risk management after specifying the categories of risk to which basis, managing risk using quantification methods, ensuring con- these policies apply; 2) Provide all necessary guidance to Group sistency with business strategies, setting up a system of checks companies to enable them to follow the basic risk management and balances, contingency planning for emergencies and serious policies set forth by SMFG and set up their own appropriate risk situations, and verifying preparedness to handle all conceivable management systems; and 3) Monitor the implementation of risk risk situations. In addition, there are specific operational policies management by all Group companies to ensure that their practices for implementing appropriate management of risk by all Group meet the relevant standards. companies. (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- Under SMFG’s Groupwide basic policies for risk management, all Group companies periodically carry out reviews of the basic management policies for each risk category, or whenever deemed necessary, thus ensuring that the policies followed at any time are the most appropriate. The management of SMFG constantly monitors the conduct of risk management at Group companies, ries are constantly reviewed, and new categories may be added in providing guidance when necessary. response to changes in the operating environment. The Corporate ■SMFG’s Risk Management System SMFG Board of Directors Corporate Auditors Management Committee External Audit Designated Board Members Audit Dept. Guidance for drafting of basic policies Monitoring Corporate-wide Risk Management Corporate Planning Dept./ Corporate Risk Management Dept. Report Corporate Risk Management Dept. Credit Risk Market Risk Liquidity Risk Operational Risk General Affairs Dept. Processing Risk IT Planning Dept. System Risk 32 SMFG 2012 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 Bank-wide Risk Management Corporate Planning Dept./Corporate Risk Management Dept. Settle- ment Risk Credit & Investment Planning Dept. Credit Risk Risk Manage- ment Unit Corporate Risk Management Dept. Market Risk Liquidity Risk Operational Risk Operations Planning Dept. Processing Risk IT Planning Dept. System Risk Transaction Business Planning Dept. Other Departments Other Risks SMBC SMBC Nikko Securities SMFG Card & Credit Sumitomo Mitsui Card Cedyna Sumitomo Mitsui Finance & Leasing Japan Research Institute SMBC Friend Securities SMBC Consumer Finance 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. to ensure that the management system is functioning properly. Furthermore, under our system top management plays an active role in the approval of basic policies for risk management. The decision-making process for addressing credit, market, and liquidity risk at the operating level is strengthened by the Credit Risk Management Committee and the Market Risk Management Committee, which are subcommittees of the Management Committee. The Management Committee is also attended by the Risk management systems are in place at the individual Group relevant department heads. 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 cat- egories listed above, in addition to risks associated with settlement. Integrated Risk Management (1) Risk Capital-Based Management In order to maintain a balance between risk and return as well as Each risk category is managed taking into account the particular ensure the soundness of the Group from an overall perspective, we characteristics of that category. In addition, the Risk Management employ the risk capital-based management method. We measure Unit has been established—independent of the business units— “risk capital” based on value at risk (VaR), etc. as a uniform basic and the risk management framework has been strengthened by measure of credit, market, and operational risk, taking account of consolidating the functions for managing major risks—credit, mar- the special characteristics of each type of risk and the business ket, liquidity and operational—into the Risk Management Unit and activities of each Group company. We then allocate capital appro- enhancing our across-the-board risk monitoring ability. A board priately and effectively to each unit to keep total exposure to various member is assigned to oversee the Risk Management Unit com- risks within the scope of our resources, i.e., capital. prising the Corporate Risk Management Department and Credit & In the case of credit and market risk, we set maximum risk Investment Planning Department. The Corporate Risk Management capital limits, which indicate the maximum risk that may be taken Department—the unit’s planning department—comprehensively and during the period, taking account the level of stress stipulated in systematically manages all categories of risk in cooperation with business plans. In addition, for operational risk, we also allocate the Corporate Planning Department. Moreover, the Internal Audit risk capital, and, for the Group as a whole, we set total risk capital Unit—independent of all business units—conducts periodic audits allocations within SMFG’s capital. Risk capital limits are subdivided ■ Risk Management Framework 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 2012 33 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. Liquidity risk is managed within the context of cash-flow plans and funding gap. Other risk categories are managed with proce- dures closely attuned to the nature of the risk, as described in the 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 a number of stress events to analyze and estimate their impact on its financial condition. Implementation of Basel Regulations Basel II is an international agreement on the minimum capital requirements for internationally active banks, and it has been applied since March 31, 2007, to the internationally active banks in Japan. 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 the Advanced Measurement Approach (AMA) for operational risk since March 31, 2009 and March 31, 2008 respectively. These Basel II regulations, as a measure to respond to the financial crisis at that time, were issued in July 2009 for the pur- pose of enhancing the framework mainly through the review of how to handle securitized products and trading accounts (Basel 2.5). In Japan the application of the regulations started at the end of December 2011. Basel III was also issued in December 2010 as a new framework of capital requirements including the enhancement of international regulatory standards on bank capital adequacy and introduction of regulatory standards on liquidity. SMFG will take appropriate mea- sures for the phase-in of this new framework from the end of March 2013. Details of our initiatives are provided below, and detailed informa- tion on the capital ratio is provided in the discussion on Capital Ratio Information appearing in the Financial Section and Corporate Data. 34 SMFG 2012 Credit Risk 1. Basic Approach to Credit Risk Management (1) Definition of Credit Risk Credit risk is the possibility of a loss arising from a credit event, such as deterioration in the financial condition of a borrower, that causes an asset (including off-balance sheet transactions) to lose value or become worthless. Overseas credits also include an element of country risk, which is closely related to credit risk. This is the risk of loss caused by changes in foreign exchange, or political or economic situations. (2) Fundamental Principles for Credit Risk Management All Group companies follow the fundamental principles established by SMFG to assess and manage credit risk on a Groupwide basis and further raise the level of accuracy and comprehensiveness of Groupwide credit risk management. Each Group company must comprehensively manage credit risk according to the nature of its business, and assess and manage credit risk of individual loans and credit portfolios quantitatively and using consistent standards. Credit risk is the most significant risk to which SMFG is exposed. Without effective credit risk management, the impact of the corresponding losses on operations can be overwhelming. The purpose of credit risk management is to keep credit risk exposure to a permissible level relative to capital, to maintain the soundness of 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 operating concepts, policies, and standards for credit operations, in accordance with the business mission and rules of conduct. SMBC is promoting the understanding of and strict adherence to its credit policy among all its managers and employees. By con- ducting risk-sensitive credit management, SMBC aims to enhance shareholder value and play a key part in society by providing high- value-added financial services. 2. Credit Risk Management System At SMBC, the Credit & Investment Planning Department within the Risk Management Unit is responsible for the comprehensive management of credit risk. This department drafts and administers credit policies, the internal rating system, credit authority guidelines, and credit application guidelines, and manages non-performing loans (NPLs) and other aspects of credit portfolio management. The department also cooperates with the Corporate Risk Management Department in quantifying credit risk (risk capital and risk-weighted assets) and controls the bank’s entire credit risk. Further, the Credit Portfolio Management Department within the Credit & Investment Planning Department has been strengthening its active portfolio management function for stable credit portfolios mainly through credit derivatives and the sales of loans. SMBC has established the Credit Risk Committee, as a con- The Corporate Research Department within the Corporate sultative body, to round out its oversight system for undertaking Services Unit performs research on industries as well as investi- flexible and efficient control of credit risk, and ensuring the overall gates the business situations of borrower enterprises to detect early soundness of the bank’s loan operations. signs of problems or growth potential. The Credit Administration Department is responsible for handling NPLs of borrowers classi- 3. Credit Risk Management Methods 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. (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 The Credit Departments within each business unit conduct credit risk management along with branches, for loans handled by their risk for control purposes. (a) Internal Rating System units and manage their units’ portfolios. The credit limits they use There is an internal rating system for each asset control category are based on the baseline amounts established for each grading set according to portfolio characteristics. For example, credits to category, with particular attention paid to evaluating and managing commercial and industrial (C&I) companies, individuals for business customers or loans perceived to have particularly high credit risk. purposes (domestic only), sovereigns, public-sector entities, and The Internal Audit Unit, operating independently of the business financial institutions are assigned an “obligor grade,” which indi- units, audits asset quality, accuracy of gradings and self-assessment, cates the borrower’s creditworthiness, and/or “facility grade,” which and state of credit risk management, and reports the results directly indicates the collectibility of assets taking into account transaction to the Board of Directors and the Management Committee. conditions such as guarantee/collateral, and tenor. An obligor grade ■ SMBC’s Credit Risk Management System Board of Directors Corporate Auditors Management Committee External Audit (Auditing Firm) 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 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 SMFG 2012 35 is determined by first assigning a financial grade using a financial (b) Quantification of Credit Risk strength grading model and data obtained from the obligor’s Credit risk quantification refers to the process of estimating the financial statements. The financial grade is then adjusted taking degree of credit risk of a portfolio or individual loan taking into into account the actual state of the obligor’s balance sheet and account not just the obligor’s probability of default (PD), but also the qualitative factors to derive the obligor grade. In the event that the concentration of risk in a specific customer or industry and the loss borrower is domiciled overseas, internal ratings for credit are made impact of fluctuations in the value of collateral, such as real estate after taking into consideration country rank, which represents an and securities. assessment of the credit quality of each country, based on its politi- Specifically, first, the PD by grade, loss given default (LGD), cal and economic situation, as well as its current account balance credit quality correlation among obligors, and other parameter and external debt. Self-assessment is the obligor grading process values are estimated using historical data of obligors and facilities for assigning lower grades, and the borrower categories used in stored in a database to calculate the credit risk. Then, based on self-assessment are consistent with the obligor grade categories. these parameters, we run a simulation of simultaneous default using 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. (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 quantitative measures, when combined with qualitative analyses of ■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 Borrower Category Financial Reconstruction Law Based Disclosure Category (Domestic) Normal Assets Increasing the understandability to customers industrial trends, the enterprise’s R&D capabilities, the competitiveness of its products or services, and its management caliber, result in a compre- hensive 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. 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 con- tract forms with the chief aim of clarifying lending conditions utilizing financial covenants. SMBC is also making steady progress in rationalizing its credit assessment process. To respond proactively and promptly to customers’ funding needs—particularly those of SMEs—we employ a standardized credit risk assessment process for SMEs that uses a credit-scoring model. With this process, we are building a Normal Borrowers 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 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 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 Bankrupt and Quasi-Bankrupt Assets 36 SMFG 2012 regime for efficiently marketing our Business Select Loan and other SMBC sets credit risk capital limits for internal control purposes. SME loans. Under these limits, separate guidelines are issued for each business In the field of housing loans for individuals, we employ a credit unit and marketing unit, such as for real estate finance, fund invest- assessment model based on credit data amassed and analyzed ment, and investment in securitization products. Regular monitoring by SMBC over many years. This model enables our loan officers is conducted to make sure that these guidelines are being followed, to efficiently make rational decisions on housing loan applications, thus ensuring appropriate overall management of credit risk. and to reply to the customers without delay. It also facilitates the (b) Controlling Concentration Risk effective management of credit risk, as well as the flexible setting of Because the concentration of credit risk in an industry or corporate interest rates. group has the potential to substantially impair capital, SMBC imple- We also provide loans to individuals who rent out properties ments measures to prevent the excessive concentration of loans in such as apartments. The loan applications are subjected to a an industry and to control large exposure to individual companies or precise credit risk assessment process utilizing a risk assessment corporate groups by setting guidelines for maximum loan amounts. model that factors in the projected revenue from the rental business. To manage country risk, SMBC also has credit limit guidelines The process is also used to provide advice to such customers on based on each country’s creditworthiness. how to revise their business plans. (b) Credit Monitoring System (c) Researching Borrowers More Rigorously and Balancing Risk and Returns At SMBC, in addition to analyzing loans at the application stage, Against a backdrop of drastic change in the business environ- the Credit Monitoring System is utilized to reassess obligor grades ment, SMBC rigorously researches borrower companies’ actual and review self-assessment and credit policies so that problems conditions. It runs credit operations on the basic principle of earning can be detected at an early stage, and quick and effective action returns that are commensurate with the credit risk involved, and can be taken. The system includes periodic monitoring carried out makes every effort to reduce credit and capital costs as well as each time an obligor enterprise discloses financial results, as well general and administrative expenses. as continuous monitoring performed each time credit conditions (d) Prevention and Reduction of Non-Performing Loans change, as indicated in the diagram below. (3) Framework for Credit Portfolio Management In addition to managing individual loans, SMBC applies the following basic policies to the management of the entire credit portfolio to maintain and improve its soundness and profitability over the mid to long term. (a) Risk-Taking within the Scope of Capital To keep credit risk exposure to a permissible level relative to capital, 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 ■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 2012 37 Obligor Information Processing Registration of Financial Statements/ Creation and Revision of Corporate Card Flow of Obligor Grading/Grading Outlook/Credit Policies/Action Plans/Facility Grading Assignment Nonconsoli- dated Financial Grade Consolidated Financial Grade Effective Financial Grade Not Flagged Flagging According to Self- Assessment Criteria Flagged Self-Assessment Logic Quantitative Assessment Financial Assessment Credit Status Qualitative Assessment Normal Borrowers Borrowers Requiring Caution Potentially Bankrupt Borrowers Effectively Bankrupt Borrowers Bankrupt Borrowers Final Obligor Grade Grading Outlook Assessment Performance Trends + Qualitative Risk Factors •Positive •Flat •Negative Determination of Credit Policies Credit Policy Segment Policy for Handling Each Individual Company Action Plan Formulation Restructuring Feasibility Basic Approach Specific Action Plan Facility Grading Assignment other instruments to proactively and flexibly manage its portfolio to uncollectible, referred to as an indirect write-off. Recognition of stabilize credit risk. indirect write-offs is generally known as provision for the reserve for (4) Self-Assessment, Asset Write-Offs and Provisions, possible loan losses. and Disclosure of Problem Assets (a) Self-Assessment SMBC’s write-off and provision criteria for each self-assessment borrower category are shown in the table below. As part of our over- SMBC conducts rigorous self-assessment of asset quality using all measures to strengthen risk management throughout the Group, criteria based on the Financial Inspection Manual of the Financial all consolidated subsidiaries use substantially the same standards Services Agency and the Practical Guideline published by the as SMBC for write-offs and provisions. Japanese Institute of Certified Public Accountants. Self-assessment is the latter stage of the obligor grading process for determining the borrower’s ability to fulfill debt obligations, and the obligor grade Self-Assessment Borrower Categories Standards for Write-Offs and Provisions criteria are consistent with the categories used in self-assessment. Normal Borrowers 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 Borrowers Requiring Caution 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 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 Asset Classifications, Defined Classification I Classification II Classification III Assets not classified under Classifications II, III, or IV Assets perceived to have an above-average risk of uncollectibility Assets for which final collection or asset value is very 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 38 SMFG 2012 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) Potentially Bankrupt Borrowers Effectively Bankrupt/ Bankrupt Borrowers General reserve Notes Specific reserve Discounted Cash Flow Method 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 Management Committee. Additionally, at SMBC, the Corporate Risk accordance with the Banking Act (in which they are referred to Management Department, which is the planning department of the as “risk-monitored loans”) and the Financial Reconstruction Law Risk Management Unit, an independent of the business units that (where they are referred to as “problem assets”). Problem assets are directly handle market transactions, manages market and liquidity classified based on the borrower categories assigned during self- risks in an integrated manner. The Corporate Risk Management assessment. For detailed information on results of self-assessments, Department not only monitors the current risk situations, but also asset write-offs and provisions, and disclosure of problem assets at reports regularly to the Management Committee and the Board March 31, 2012, please refer to page 167. of Directors. Furthermore, SMBC’s ALM Committee meets on a 4. Risk Management of Marketable Credit Transactions Financial products, such as investments in funds, securitized monthly basis to examine reports on the state of observance of SMBC’s limits on market and liquidity risks, and to review and dis- cuss the SMBC’s ALM operation. products, and credit derivatives, that bear indirect risk arising from To prevent unforeseen processing errors as well as fraudulent underlying assets such as bonds and loan obligations, are consid- transactions, it is important to establish a system of checks on the ered to be exposed to both credit risk from the underlying assets as business units (front office). At SMBC, both the processing depart- well as “market risk” and “liquidity risk” that arise from their trading ments (back office) and the administrative departments (middle as financial products. This is referred to as marketable credit risk. office) conduct the checks. In addition, the Internal Audit Unit of For these types of products, we manage credit risk analyzing SMBC periodically performs comprehensive internal audits to verify and assessing the characteristics of the underlying assets, but, for that the risk management framework is functioning properly. 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. 2. Market and Liquidity Risk Management System On the basis of SMFG’s Groupwide basic policies for risk ■ 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) management, SMBC’s Board of Directors authorizes important Front Office Front/Middle/Back Offices matters relating to the management of market and liquidity risks, such as basic policies and risk limits, which are decided by the SMFG 2012 39 3. Market and Liquidity Risk Management Methods testing results for SMBC’s trading accounts for fiscal 2011 are (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 2011 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 estimates the maximum losses that may occur (this is known as the historical simulation method). This internal SMBC model is evaluated periodically by an independent auditing firm to assess its appropriateness and accuracy. (b) Back-Testing Results The relationship between the VaR calculated with the model and the actual profit and loss data is back-tested daily. The back- 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 2010, there were no such excess losses during fiscal 2011. This demonstrates that the SMBC VaR model, with a one-sided confidence interval of 99.0%, is sufficiently reliable. (c) Stress Testing The market occasionally undergoes extreme fluctuations that exceed projections. To manage market risk, therefore, it is impor- tant to run simulations of unforeseen situations that may occur in financial markets (stress testing). The bank conducts stress tests on a monthly basis assuming various scenarios, and has measures in place for irregular events. 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 2011 Sept. 2011 Dec. 2011 Mar. 2012 Maximum Minimum Average SMFG (consolidated) SMBC (consolidated) SMBC (nonconsolidated) Trading Book Banking Book Trading Book Banking Book Trading Book Banking Book (Billions of yen) 9.0 9.0 9.5 10.0 12.6 5.9 8.9 40.4 38.8 36.3 32.0 53.6 31.8 38.9 8.3 8.5 8.9 9.3 11.8 5.4 8.2 39.4 38.0 35.5 31.3 52.2 31.0 38.0 2.1 1.3 3.2 1.2 3.9 1.2 2.3 35.8 34.5 31.4 27.8 47.9 27.6 34.2 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 2012 4.0 3.0 2.0 1.0 0 -1.0 -2.0 -3.0 -4.0 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) 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 0 1.0 2.0 4.0 3.0 VaR (¥ billion) Actual Profit or Loss (¥ billion) Actual Profit or Loss (¥ billion) ■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) (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. Total As of March 31, 2012, the outlier ratio was around 3%, sub- Actual Profit or Loss (¥ billion) Actual Profit or Loss (¥ billion) 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 0 0 observance of those limits in order to control stock price fluctuation Impact of Yen interest rates Impact of U.S. dollar interest rates Impact of Euro interest rates ■ Decline in Economic Value Based on Outlier Framework SMBC (consolidated) SMBC (nonconsolidated) March 31, 2011 March 31, 2012 March 31, 2011 March 31, 2012 (Billions of yen) 696.4 530.5 141.9 16.0 240.2 144.3 87.3 1.3 660.3 497.4 139.6 15.6 233.9 142.7 85.5 1.1 4.0 3.0 2.0 1.0 -1.0 -2.0 -3.0 -4.0 risk. 4.0 3.0 2.0 1.0 -1.0 -2.0 -3.0 -4.0 SMBC has been reducing its strategic equity investments and 3.0 4.0 0 the outstanding amount is now significantly below the amount VaR (¥ billion) 1.0 2.0 1.0 0 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 consist- ing of setting funding gap limits and guidelines, maintaining highly Actual Profit or Loss (¥ billion) liquid supplementary funding sources, and establishing contingency 4.0 plans. 3.0 2.0 So as not to be overly dependent on short-term market-based funding to cover cash outflows, SMBC sets funding gap limits and 0 guidelines. The funding gap limits and guidelines are set Bank-wide 1.0 -1.0 and for each region, taking into account cash management plans, -2.0 -3.0 external environment, funding status, characteristics of local cur- -4.0 rency and other factors. Additionally, a risk limit is set by currency as 0 3.0 2.0 4.0 VaR (¥ billion) needed to achieve more rigorous management. 1.0 To minimize the impact of crises on the SMBC’s funding, SMBC manages highly liquid supplementary funding sources, whereby SMBC maintains high quality liquid assets, such as U.S. treasuries and has emergency borrowing facilities. In addition, for emergency situations, there are contingency plans in place for addressing funding liquidity risk that include an action plan with measures for reducing funding gap limits and guidelines. Percentage of Tier I + Tier II 7.8% 2.6% 7.7% 2.6% 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). 2.0 ■ Composition, by Industry, of Listed Equity Portfolio 4.0 3.0 VaR (¥ billion) (%) 25 20 15 10 5 0 i F s h e r i e s / F a r m n g / F o r e s t r y i i M n n g 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 i l 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 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 (March 31, 2012) SMBC Portfolio TOPIX Nikkei Average 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 l W h o e s a e l l T e e c o m m u n c a t i o n s i 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 2012 41 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 set forth 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 risks and a system for executing contingency and business continuity plans. Based on the framework of Basel II, SMFG has been continu- ously pursuing sophisticated quantification of operational risks and advanced Groupwide management. 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’s Board of Directors. In addition, SMBC has established the system to com- prehensively manage operational risks by setting up the Corporate Risk Management Department to oversee overall management of operational risks together with other departments responsible for processing risks and system risks. As the brief overview, this system operates by collecting and analyzing internal loss data occurred at each department or branch as well as comprehensively specifying scenarios involving opera- tional risks based on the operational procedures of each branch on regular-basis and estimating the loss amount and frequency of the occurrence of such losses based on each scenario. Risk severities are quantified for each scenario and for those scenarios having high severities the risk mitigation plan will be developed by the relevant department and the status on the progress of such risk mitiga- tion plan will be followed up by the Corporate Risk Management Department. Furthermore, operational risks are quantified, and quantitatively managed by utilizing the collected internal loss data and scenarios. These occurrences of internal loss data, severity of scenarios ■SMBC’s Operational Risk Management System Corporate Auditors External Audit (Auditing Firm) Internal Audit Dept. Board of Directors Management Committee Direction Reporting Operational Risk Committee Audit Board Member in Charge of Risk Management Unit Direction Reporting Corporate Risk Management Dept. Supervisor of overall operational risk management Measurement of operational risk Feedback of measurement results related to operational risk Monitoring of progress in risk mitigation plans Generation of scenarios and development of risk mitigation actions Reflection of internal loss data, external loss data and BEICFs in scenarios Reporting Reporting Internal loss data Head Office departments Consumer Banking Middle Market Banking Corporate Banking Treasury Investment Banking International Banking 42 SMFG 2012 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 Audit Board Member in Charge of Risk Management Unit Direction Direction Reporting Reporting Operational Risk Committee Reporting on operational risk information, discussion on measures for risk mitigation Corporate Risk Management Dept. Operational Risk Management Dept. Measurement of operational risk Integrated Operational Risk Supervisory Dept. Reporting Reporting Feedback of measurement results related to operational risk and direction for risk mitigation Internal loss data Head Office departments Decision and authorization of important matters related to operational risk management Reporting on operational risk information, discussion on measures for risk mitigation Auditing of management and measurement system 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 and status on risk mitigation are regularly reported to the director in charge of the Corporate Risk Management Department. In addition, (2) External Loss Data External loss data are defined as “the information for events which there is the Operational Risk Committee, comprising all relevant other banks, etc. incur losses due to operational risks.” units of the bank, where operational risk information is reported and risk mitigation plans are discussed. In this way, we realize a highly effective operational risk management framework. The operational risk situation is also reported to the Management Committee and the Board of Directors on a regular basis, for review of the basic policies on operational risk management. Moreover, the bank’s independent Internal Audit Department conducts periodic audits to ensure that the operational risk management system is functioning properly. 3. Operational Risk Management Methodology As previously defined, operational risks cover a wide-range of cases, including the risks of losses due to errors in operation, system fail- ures, and natural disasters. Also, operational risk events can occur virtually anywhere and everywhere. Thus, it is essential to check whether material operational risks have been overlooked, monitor the overall status of risks, and manage/control them. To this end, it is necessary to be able to quantify risks using a measurement methodology that can be applied to all types of operational risks, and to comprehensively and comparatively capture the status of and changes in potential operational risks of business processes. 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 risks. SMFG and SMBC adopted, at the end of March 2008, the Advanced Measurement Approach (AMA) set forth by Basel II for calculating capital requirements for operational risks and the AMA has been utilized for the management of operational risks since then. The basic framework for quantifying operational risks consists of internal loss data, external loss data, Business Environment and Internal Control Factors (BEICFs) and scenario analysis. Out of the above-mentioned four factors, internal loss data and the results of scenario analysis (hereinafter, the “assumption data”) are input into the internal measurement system (hereinafter, the “quantifi- cation model”) developed by SMBC; and capital requirements for operational risks and risk asset (capital requirements for operational risks is divided by 8%) is calculated. In addition, external loss data and BEICFs along with internal loss data are used for verifying the assessment of scenarios to increase objectivity, accuracy and completeness. SMFG, including the Group companies to which the AMA is applied, collect the four elements. This is outlined as follows. (1) Internal Loss Data Internal loss data are defined as “the information for events which SMFG incur losses due to operational risks.” (3) Business Environment and Internal Control Factors (BEICFs) BEICFs are defined as “factors affecting operational risks which are associated with conditions of business environment and internal control of SMFG.” (4) Scenario Analysis Scenario analysis is defined as a “methodology which identifies assumed cases involving any material operational risks and describe them in terms of risk scenario, and estimate the frequency and severity of risk scenarios.” SMFG’s principal business operations are applicable for this methodology. The purposes of scenario analysis are to identify any potential risks underlying in our business operations; to measure risks based on the possibility of occurrence of the said potential risks; and to review and execute any required measures. Furthermore, another purpose of the scenario analysis is to estimate the frequency of low- frequency and high-severity events for each scenario (which may be difficult to estimate using internal loss data alone). (5) Measurement Using the Quantification Model The quantification model produces the distribution of loss frequency and loss severity based on the internal loss data and scenario data; and it also produces the loss distribution based on the said distribution of loss frequency (distribution of losses in a year) and the distribution of loss severity (distribution of loss amount per case) by making scenarios of the various combination of frequencies and amount of losses according to the Monte Carlo simulations; and it calculates the maximum amount of loss expected, due to operational risks, based on the assumption of one-sided confidence interval of 99.9% and the holding period of one year. The measure- ment units are SMFG consolidated basis, SMBC consolidated basis and SMBC non-consolidated basis; and it is measured according to each of seven event types set forth by Basel II and the capital ■ Basic Framework of Operational Risk Measurement Internal Loss Data External Loss Data Verifi- cation Scenario Data BEICFs Data input Calculation of Capital Requirements for Operational Risk Using Quantification Model Risk Mitigation Initiatives SMFG 2012 43 requirements for operational risks are calculated based on AMA by simply consolidating the amounts of all event types. 4. Processing Risk Management Processing risk is the possibility of losses arising from negligent The measurement accuracy is ensured by implementing the processing by employees, accidents, or unauthorized activities. regularly conducted verifications of the said quantification model at SMFG recognizes that all operations entail processing risk. pre- and post-occurrences. We are, therefore, working to raise the level of sophistication of Meanwhile, as for the capital requirements for operational risks our management of processing risk across the whole Group by of other Group companies not applicable for AMA and in prepara- ensuring that each branch conducts its own regular investigations tion to become applicable for AMA, it is calculated according to the of processing risk; minimizing losses in the event of processing Basic Indicator Approach (BIA), and the capital requirements for errors or negligence by drafting exhaustive contingency plans; and operational risks for SMFG consolidated basis and SMBC consoli- carrying out thorough quantification of the risk under management. dated basis are calculated by consolidating such amount calculated In the administrative regulations of SMBC, in line with based on BIA with the capital requirements for operational risks SMFG’s Groupwide basic policies for risk management, the basic calculated based on AMA. (6) Risk Mitigation Initiatives To mitigate risks using the quantitative results of the AMA, SMFG 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 and SMBC implement risk mitigation measures for high severity sce- administration to deliver high-quality service to customers.” Adding narios. Furthermore, the risk assets calculated by quantification are new policies or making major revisions to existing ones for process- allocated to each business unit of SMBC and other Group companies ing risk management requires the approval of both the Management for increasing awareness of operational risks internally in the Group Committee and the Board of Directors. companies, improving the effectiveness of their operational risk man- In the administrative regulations, SMBC has also defined specific agement and mitigating operational risks of the entire Group. rules for processing risk management. The rules allocate processing ■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 44 SMFG 2012 Calculate aggregated annual loss amount (e.g., 450) Total 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) risk management tasks among six types of departments: operations planning departments, compliance departments, operations depart- ments, transaction execution departments (primarily front-office departments, branches, and branch service offices), internal audit departments, and the customer support departments. In addi- tion, there is a specialized group within the Operations Planning Department to strengthen administrative procedures throughout the Group. Repeat (e.g., 1 million times) Aggregated Loss Distribution Frequency x Severity 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 x conversion factor 99.0% Settlement Risk Settlement risk is the possibility of a loss arising from a transaction that cannot be settled as planned. Because this risk comprises ele- ments of several types of risk, including credit, liquidity, processing, and system risk, it requires interdisciplinary management. At SMBC, the Transaction Business Planning Department acts as coordinator and works together with the Credit & Investment Planning Department responsible for credit risk, the Corporate Risk Management Department responsible for liquidity risk, and the Operations Planning Department responsible for processing risk to improve risk management. 5. System Risk Management 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). 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- terns emerge. SMFG 2012 45 Corporate Social Responsibility (CSR) Key Items of CSR Activities The key items of our CSR activities are as follows: First, we shall develop a solid management system by improving and enhancing corporate governance, internal audit, compliance and risk management systems. Second, we shall provide greater value for our four major groups of stakeholders as follows: • We shall advance together with our clients by providing highly valued products and services. • We shall strive to maintain a sound management and maxi- mize shareholder value by having appropriate disclosure of information and improving the internal control system. • We shall strive to contribute to the society and preserve the earth’s environment by consistently and proactively involving and participating in the social and environmental activities and programs. • We shall promote free-spirited and open-minded business culture under which individual employees are respected and allowed to exercise each individual’s full potential. Lastly, we shall strive to ultimately contribute to the sustainable development of society through such activities. ■ CSR Values for SMFG 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 environmental activities and programs Corporate culture respecting the individuals Solid Management Structure (corporate governance, internal controls, compliance, risk management, information disclosure, etc.) Contributing to the Sustainable Development of Society Today, mankind is faced with diverse issues such as global warming, rapid population growth, and declining birthrate and aging of the population in the advanced countries. How can we, as a provider of comprehensive financial services, contribute to resolving such social issues for the sustainable development of the society. We believe that it would be our corporate social responsibility to practice by asking ourselves what we could and should do. Basic CSR Policies SMFG has set forth the definition and common principles for “busi- ness ethics” for CSR in order to clearly describe and effectively promote CSR activities in 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. SMFG’s Group-Wide CSR Philosophy: “Business Ethics” • 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. 46 SMFG 2012 Four prioritized issues faced by the Group as a financial institution As a comprehensive financial services provider, the Group proac- tively promotes and pioneers initiatives for resolving four critical issues which may substantially affect the society (reconstruction for earthquake damages, environment, declining birthrate and aging of population and globalization). (1) Support for Reconstruction for the Great East Japan Earthquake The Group shall consistently address and accommodate major issues for reconstruction of the areas affected by the earthquake by partnering with diverse stakeholders such as businesses, local governments and Non-Profit Organizations. For details, please see page 59 (earthquake disaster recovery support activities). (2) Environment The Group shall strengthen diverse initiatives, not limited to achiev- ing the low-carbon society, but also resolving issues associated with water, soil contamination, energy, biodiversity, etc. For details, please see pages 53-55 (environmental activities). (3) Declining birthrate and aging of population The Group shall contribute to developing initiatives which allow senior citizens to have comfortable and active lives. In anticipation that many employees may be involved with raising children and caring for the elderly, the Group shall also enhance the system and culture which support employees being able to balance work and to raise children/caring for elderly. For details, please see page 59 (declining birthrate and aging of population). (4) Globalization In anticipation of further business development in the international society, the Group is moving forward with globalization in Japan and overseas. As for CSR, we strive to improve sharing of information and to enhance cooperation with overseas branches to commonly share diversity in thinking in Japan and overseas. Support for initiatives in Japan and overseas As a corporate citizen of the global society, SMFG is fully aware of the social impact of the financial institution, and it shall support the following initiatives in Japan and overseas (the action guidelines for the corporate activities and principles). Initiatives supported by SMFG in Japan and overseas • United Nations Global Compact Ten principles proposed by the United Nations concerning human rights, labor, environment and corruption prevention • UNEP Finance Initiative (UNEP FI) Organization which pursues, develops and promotes the ideal financial institutions which pay attention to the environment and sustainability. • CDP (Carbon Disclosure Project) Initiatives which measures, manages and reduces effects of climate changes by prompting institutional investors and business managers to have dialogues regarding such climate changes • Equator Principles Environmental and social standards which are set forth based on the International Finance Corporation (IFC) guidelines for project finance projects • Principles for Financial Action toward a Sustainable Society (Principles for Financial Action for the 21st Century) Principles of action for financial institutions in Japan for the purpose of expanding and improving the quality of environmental finance Integral Implementation of CSR Activities and Business Strategies CSR activities are the foundation for SMFG Group’s business strate- gies as well as the management policies and goals. We consistently verify and confirm whether the direction of business strategies of maximizing the “Spirit of Innovativeness,” “Speed” and “Solution & Execution,” promoted by the Group, is appropriately reflecting the basic CSR policy in our management policies of “becoming a globally competitive financial group with the highest trust of our clients and stakeholders.” Furthermore, we properly reflect needs of our clients and society in our CSR activities. Completely and fully achieving CSR is truly the “management itself,” and we also believe that seriously committing to the implementation of CSR is thought to be the shortest path for achieving our manage- ment policies and goals. Strengthening CSR management by utilizing the ISO26000 standards The Group manages CSR by regularly having discussions with each group company led mainly by the “Group CSR Committee.” The research and study sessions regarding the international guidance standards of “ISO26000” (promulgated in November 2010) have been conducted starting December 2010 at the CSR liaison com- mittee meetings held by CSR officers of each group company. The measures taken by SMBC for main issues are discussed at these research and study sessions for effectively achieving the CSR man- agement while further comprehending the guidance standards. SMFG 2012 47 Initiatives for Enhancing Customer Satisfaction (CS) and Quality The bank has set up the Quality Management Dept. which is responsible for developing plans and preparing systems for improvement of CS and Quality. Additionally, this department holds meetings for the “CS and Quality Improvement Committee,” which is chaired by the President, to discuss appropriate cross-departmental measures for the entire bank in order to achieve greater satisfaction by customers. Clients always come first SMBC sets forth detailed action principles under the “Clients always come first” of the “Compliance Manual,” along with the above-mentioned “Management Principles,” in order to enforce the attitude of “Clients always come first.” Furthermore, the bank raises awareness for the attitude of “Clients always come first” for all employees through group training seminars and study sessions conducted at branches. During such training seminars and study sessions, the bank specifically incorporates clients’ opinions and requests for the implementation of “Clients always come first” attitude into daily business activities. SMFG strives to improve CS and Quality of the entire Group and to become the “highly-trusted” financial services group, through implementation of such measures. SMFG’s Initiatives SMFG shall implement measures to improve CS and Quality while cooperating among group companies by setting forth the “To found our own prosperity on providing valuable services which help our customers to build their prosperity” as one of our management principles. SMFG regularly holds meetings for the “Group CS Committee” which is chaired by the senior management executive of the plan- ning section of the Group for promoting cooperation among group companies. The committee discusses and exchanges opinions and ideas regarding opinions and suggestions received from our clients or CS promotion policies, and it strives to further improve CS and Quality of the entire Group. Measures Taken by SMBC The head office of SMBC analyzes opinions and suggestions received from our clients and proactively incorporates such opinions and suggestions received from our clients into our management and training seminars for employees for improvement of products and services based on such analysis. Responding to customers’ opinions and requests The customers’ opinions and requests, which are received at branches or made through our toll-free telephone service, are col- lected and registered into the database for “Voice of the Customers” (VOC), along with data received from CS surveys and questionnaires conducted by our bank. The said registered data are widely shared among all departments of the Bank. Based on such registered data for VOC, there may be cases in which the head office departments may advise branches, review individual products and services, or consider measures to be taken for the entire bank. ■ Measures to improve Customer Satisfaction (CS) and Quality of the Bank Toll-free telephone service (domestic calls only), CS surveys and questionnaires Customers Opinions Input Voice of the Customers (VOC) Database Analysis Guidance at the branch Branches and other offices Response Improvement of products and services Management Principles / Compliance Manual Training seminars and study sessions Head office departments Reports CS and Quality Improvement Committee Quality Management Dept. Directives 48 SMFG 2012 Corporate Governance Our Position on Corporate Governance SMFG and its Group companies follow the SMFG manage- ment philosophy set forth as the universal guide for the Group management and consider this philosophy as the foundation for any corporate activities. We believe that the strengthening and enhancement of corporate governance is one of the top priori- tized issues in order to achieve the management philosophy. The SMFG Corporate Governance System SMFG implements the corporate auditor system, whereby six corporate auditors are appointed, out of which three are outside auditors. The said appointed corporate auditors audit business operations of SMFG and subsidiaries by attending important meetings including the Board of Directors meetings and receiving reports from directors on the business opera- tions and reviewing material documents for major business decisions while reading reports on interviews conducted by the internal audit department, subsidiaries and external accounting auditors. As for the Board, the chairman of SMFG serves as the chairman of the Board of Directors for SMFG. The role of the chairman is clearly separated from responsibilities of the presi- dent who oversees the overall business operations. Furthermore, the establishment of internal governance com- mittees under the Board and appointment of outside directors enhance the effectiveness of the Board. The Board set up internal committees: the four Auditing Committee, the Risk Management Committee, the Compensation Committee, and the Nominating Committee. All three outside directors have been appointed for these com- mittees in order to objectively oversee corporate governance. As the objectivity is explicitly required for both Accounting Committee and Compensation Committee, the outside directors are appointed to further enhance such required objectivity. The outside directors, who are expert professionals (certified public accountants, attorneys, business management con- sultants), are selected to ensure the execution of the Group’s business operations in conformity with both legal regulations and generally accepted practices. The Group Management Committee is set up under the Board to serve as the top decision-making body. The Group Management Committee is chaired by the president of SMFG and the directors are appointed by the president. 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 Group Strategy Committee is set up for matters related to business plans of each Group company and to exchange opinions, discuss and report on the management of SMFG and each of the Group companies. Furthermore, ten directors (out of which three directors are outside directors) out of twelve directors (out of which three directors are outside directors) of SMFG also serve as the directors for SMBC to oversee its business execution. As for the four major Group companies of SMFG Card & Credit, Inc., Sumitomo Mitsui Finance and Leasing Co., Ltd., The Japan Research Institute, Limited and SMBC Consumer Finance Co., Ltd. (formerly known as Promise Co., Ltd until the end of June, 2012), the SMFG directors also serve as the directors for each of these subsidiaries to oversee their business. Furthermore, in order to maintain the sound management, SMFG sets forth a system, which firmly maintains the appropri- ateness of SMFG’s business operations, as the internal control regulations, pursuant to the Japanese Company Law; and SMFG considers that the development of a solid management system is an important management issue by further improving the internal control system. The SMBC Corporate Governance System SMBC implements the corporate auditor system by appointing six corporate auditors, out of which three corporate auditors are outside auditors. SMBC implements the executive officer system by dividing functions of “business execution” and “overseeing function” in order to increase the transparency and soundness of management. The executive officers execute business operations and the Board serves mainly as the overseeing function. The chairman of the bank also serves as the chairman of the Board; segregates his functions and duties from the president of the bank who controls the overall business operations; does not concurrently hold the position of executive officer; and mainly oversees the business execution. Furthermore, SMBC further strengthens the overseeing function by appointing three outside directors out of eighteen directors for the bank. The executive officers, who manage business operations, are appointed by the Board. There are a total of seventy-two executive officers, including the president, as of June 30, 2012 (out of seventy-two executive officers, thirteen executive officers concurrently serve as directors). The Management Committee is set up under the Board to serve as the highest decision-making body for the bank. The Management Committee is chaired by the president of the bank, and the executive officers are appointed by the president. 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. Furthermore, pursuant to the decisions made by the Board, the president designates certain members of the Management Committee to be Authorized Management Committee members in charge of particular Head Office departments or units. All of these designated individuals are in charge of implementing the directives of the Management Committee within the businesses they oversee. SMFG 2012 49 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, the Internal Auditing Committee is set up as part of the Management Committee, taking into consideration its critical role and responsibility for the internal audit for the management, in order to effectively facilitate the internal audits. The Internal Auditing Committee meets every quarter, and its members discuss on important internal auditing matters based on reports prepared by the departments responsible for conducting internal audits. Under such structure, the Audit Department is set up as the independently operated internal auditing unit of the Group. The Audit Department conducts internal audits on the oper- ations of all of the Group’s units and departments for optimal management, proper operations of the Group and the sound- ness of their assets. These audits also have the functions of verifying whether the Group’s internal control systems, including compliance and risk management, are appropriately and effec- tively operated. Additionally the Audit Department is responsible for the overall supervision of the internal audit systems of the Group companies, for its appropriateness and effectiveness by verifying the accumulated internal audit data and monitoring activities, including inspections and any other activities based on the actual sample data; and conducting audits as deemed necessary. Based on these activities, the Audit Department provides recommendations and guidance to the business units and departments as well as to the Group companies. At SMBC, we have established the Internal Audit Unit which is independently operated from other business activities. Under the said Internal Audit Unit, the Internal Audit Department and the Credit Review Department are set up. Similarly for SMFG, SMBC also sets up an Internal Auditing Committee, which is responsible for discussing and reporting important matters proposed by the Internal Audit Unit, as the committee partially constituting its Management Committee. The Internal Audit Unit is responsible for auditing compli- ance and risk management at SMBC (head office departments, domestic and overseas branches) and SMBC Group compa- nies. The audit of operations of the head office departments is conducted by assessing for appropriateness of overall internal control systems of each department, in perspective of functionality of procedures for the “Plan, Do, Check and Act” (PDCA) method. In addition to these individual audits for each department, we also focus on specific businesses or specified critical issues associated with risk management to conduct the “Audit of Targeted Items” for verifying the bank’s overall or cross-departmental conditions of the internal control systems. Moreover, audits of branches and offices are not limited to simply inspecting for any inadequacies but also specifying and pointing out issues for the overall internal control systems, including any problem items associated with compliance and risk management; and making proposals for improvement mea- sures or corrective actions. For other Group companies, internal audit departments have been set up according to the respective business charac- teristics of such Group companies. Initiatives to Enhance the Sophistication and Efficiency of Internal Audit The Audit Department has adopted methods in accordance with the standards of the Institute of Internal Auditors (IIA)*, an international organization. The Audit Department conducts risk- based audits and the Group companies also conduct the same. The Audit Department, as the controlling department for the Group’s overall internal audit systems, strives to enhance the expertise of internal auditors such as collection of internal and external up-to-date information related to internal audit and forwarding such information to the Group companies; implementation of seminars conducted by outside profession- als for the Group companies; and promoting the acquisition of international qualification for internal audit. Also, the Audit Department organizes training programs taught by outside experts for the staff of the Group companies, encouraging them to learn international standards to enhance their professional knowledge and skills for internal audit. To further improve the effectiveness of audit, we also proactively take measures on a group-wide basis to assess the quality of our internal audit while taking into account the 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 50 SMFG 2012 Compliance Compliance Systems at SMFG Basic Compliance Policies SMFG strives to further strengthen its compliance systems in order to be able to fulfill its public mission and corporate social responsibilities as a financial services group offering diversified products and services for becoming a truly outstanding global corporate group. For compliance policies, SMFG sets forth its “Business Ethics” (on page 46) 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 in Compliance Perspective As a financial holding company, SMFG strives to maintain a compliance system which provides the appropriate direc- tions, guidance and monitoring for 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. For fiscal 2012, we are focusing on the following issues to further strengthen the compliance-related management of the Group companies: (a) Direction and management of Group companies for further development of business operations; and (b) Strengthening of the compliance system on a consolidated basis. 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 activities 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 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 or 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 adequate information is not provided. * 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*, SMBC Consumer Finance, Sumitomo Mitsui Finance and Leasing, JRI, SMBC Friend Securities, and SMBC Nikko Securities * SMFG Card & Credit, Inc. is an intermediary holding company for Sumitomo Mitsui Card and Cedyna. SMFG 2012 51 any transactions associated with anti-social organizations; and improvement of overseas compliance system. Appointment of Compliance Officers In addition to appointing compliance officers to each branch and department of the bank, the “Area Compliance Officers”, who independently operate from areas of business promotion, are appointed for the Middle Market Banking Unit and Consumer Banking Unit of branches and offices to directly supervise and manage compliance activities. Set up 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 compre- hensively 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 received 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: Mondays through Fridays (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: Mondays through Fridays (except public and bank holidays) 9:00 am to 5:15 pm Compliance Systems at SMBC Strengthening the Compliance System It is generally required for all corporations to be in compliance with laws, regulations and other social standards. It is essential for banks to be fully in compliance to fulfill their public missions and corporate social responsibilities as financial institutions. In accordance with the basic policies of SMFG, SMBC requires its management and staff to give utmost consideration to people’s trust in the Bank, abide by laws and regulations, maintain 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 any other related ordinances, and elimination of anti-social organizations. Compliance System and its Management The basic structure of SMBC’s compliance system is a dual structure whereby firstly, each department and office will be indi- vidually responsible for making preliminary decisions to ensure that its conducts are in compliance with laws and regulations, and secondly, an independent Internal Audit Unit will conduct impartial audits of observance of the compliance system by individual departments and offices. In order for the basic dual structure to be maintained and to effectively function, the Compliance Unit, consisting of the General Affairs Department and the Legal Department will, at the direction of management, plan and promote systems to ensure observance of the compliance system. The Compliance Unit will issue instructions to and monitor the conduct of each department and office in SMBC, and assist such department and offices to make appropriate judgments regarding their observance of the compliance system. SMBC commits to the following operations for the said compliance structure to work effectively. Preparation of a Compliance Manual SMBC has prepared its Compliance Manual by stating its objec- tives, guiding rules and 60 rules of action in order to assist the management and staff in selecting optimal actions. This manual has been approved by the Board of Directors. Development of Compliance Program The Board of Directors develops the detailed annual plan for compliance-related activities for each fiscal year, including amendments to the rules and regulations, training, etc. for the effective operation of the compliance system for SMBC and its consolidated subsidiaries. Especially during fiscal 2012, SMBC proceeds to strengthen overall compliance system to promptly respond to any environmental changes, such as the further development of a system for sales of financial instru- ments; strengthening of measures for anti-money laundering or financial crimes; strengthening of the system to eliminate 52 SMFG 2012 Environmental Preservation Initiatives Basic views for environmental preservation The Group recognizes environmental preservation as one of its most important management issues. Based on our Group Environmental Policy, we are implementing initiatives to preserve the natural environment and achieve the corporate harmony. 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 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: 1) “Reduction of impacts on environment,” 2) “Management of environmental risks,” and “Promotion of environmental businesses.” We have set environmental objectives for each environmental activity and follow the procedures of Plan, Do, Check, and Act (PDCA) for such environmental activities. Environmental Management System (EMS) based on ISO14001 certification The environmental management certification of ISO14001 has been obtained by SMFG and its major companies (SMBC, Sumitomo Mitsui Card, Sumitomo Mitsui Finance and Leasing (SMFL), Japan Research Institute (JRI), SMBC Friend Securities, and SMBC Nikko Securities). In 1998, SMBC was the first bank in Japan to obtain this certification. The Group has developed the structure to promote EMS which is organized and managed mainly by the Corporate Planning Department and senior environmental officers. Signing of the “Principles for Financial Actions (the principles for financial actions for the 21st Century) for achieving the sustainable society” “Principles for Financial Action towards a Sustainable Society” were adopted in October 2011, by SMBC, SMBC Friend Securities, SMBC Nikko Securities, Minato Bank, Kansai Urban Banking Corporation (KUBC), and Japan Net Bank. The principles have been set forth by the Drafting Committee for the Japanese version of PRI after having seven meetings which started in September 2010, attended and participated by diverse financial institutions including SMBC, SMBC Nikko Securities, for the purposes of making the environmental financ- ing widely-known and improving the quality of environmental financing. The Group continues to expand its environmental financing activities in Japan based on these principles. Environmental Action Plan and PDCA Procedures The Group Environmental Policy Implementation of environmental initiatives Reduce environmental implications Manage environmental risks Promote environmental businesses SMFG PLAN DO CHECK ACT 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 2012 53 SMFG Card & Credit SMBC Sumitomo Mitsui Card SMBC Friend Securities Japan Research Institute Sumitomo Mitsui Finance and Leasing Corporate Planning Dept. Corporate Planning Dept. Corporate Planning Dept. General Affairs Dept. Operational Section SMBC Nikko Securities Communications Dept. Managing Environmental Risks • Environmental and social risks in loan (credit) activities SMBC believes it is important to take into account the envi- ronmental risks for conducting credit assessment. Factoring environmental risks in the credit assessment (environmental Credit risks) is stipulated in SMBC’s Credit Policy, which sets forth the universal and basic philosophies, guidelines and rules for credit operations. For example, to deal with the risks of soil and asbestos contamination in real estate pledged as collateral, SMBC requires contamination risk assessment for such real- estate collateral meeting certain criteria. If contamination risks are found to be high, the assessed value of the potential risks will be deducted from its value. Furthermore, our Credit Policy clearly stipulates that the credit, which is used for the produc- tion of cluster bombs, is prohibited. • Managing environmental and social risks in extensive devel- opment projects Extensive development projects may have significant impacts on environmental society. Accordingly, the international society requires financial institutions to conduct a thorough review of impact which such projects may have on the environment and the society when providing financial support. SMBC has adopted the Equator Principles which pledge to the society that financial institutions shall thoroughly review impact of extensive development projects on the environment and the society when providing financial support for such proj- ects. The Environment Analysis Department has been estab- lished to assess the environmental risks. • Lawful disposal of properties at the expiration of leases SMFL is completely in compliance with environment-related laws and regulations to prevent contamination of the environment due to illegal disposals of industrial waste materials triggered by the expiration of leases. In addition, multi-phased assessment mainly in terms of compliance, local research and interviews are conducted annually in order to prudently select the most appro- priate company which handles transportation and disposing of waste materials at the time of expiration of lease. Environmental Businesses • Environmental contributions through core businesses The Group considers that environmental businesses are means to preserve and improve the global environment while pursuing its core business operations as a financial institution. SMBC has been regularly holding the cross-organizational “Eco-biz Promotion Council,” starting from fiscal 2005, for the devel- opment of advanced and efficient products and services. Presently, each of group companies has become a member of this Conference for participating in periodical discussions. Reducing Environmental Impact • Initiatives for Carbon Neutrality SMBC has made its Head Office “carbon neutral” through the purchases of “green energies and carbon credits*.” Tokyo and Osaka head offices of SMFL are also carbon neutral. In addition, SMBC Friend Securities is proceeding with converting its corporate vehicles into more environment-friendly vehicles while making the rest of unconverted vehicles carbon neutral for the amount equivalent to CO2 emitted. * In general, the “carbon credits” are also referred to as “emission allow- ances.” In this annual report, we use “carbon credits.” • Promotion of IT greenization of financial systems SMBC is moving forward with IT greenization of terminals and ATMs at branches. The new “CUTE” terminals installed at branches, which were jointly developed by NEC Corporation and Oki Electric Industry Co., Ltd., realize the paperless environ- ment by electronically converting and processing hard copies of records and data/information such as ID documents and ATM transaction details (ATM journals). This process electronically converts the amount equivalent to approximately 3.1 million of A4-sized papers annually to achieve paperless environment. SMBC donated part of the costs saved by the installation of CUTE to the Tokyo Metropolitan Government’s Green Tokyo Fund, specifically for the “Creating Umi-no-Mori (Sea Forest)” project. We also gave a donation to the University of Tokyo’s “Life in Green Project” for the construction of research facilities for botanical studies. • Proactively using clean energies In December 2011, we reopened the SMBC branches in Shimo-Takaido (Tokyo) and Konan (Hyogo) after con- verting them into environment-friendly model branches. The discarded forest thinning was partially used for the architectural design of these building structures of two branches. The exterior walls were built by utilizing green plants; the roofs were installed with solar panels and light collecting equipment; and the interiors were installed with LED lighting and energy-saving air-conditioning facilities. The environmental systems will be regularly inspected for the degree of effectiveness for environment-friendliness and those facilities and equipment which are highly effective for environment-friendliness will be considered for the installation for new buildings in the future. Solar power equipment was installed on the roof of the Group’s principal computing center in June 2012, as a part of the voluntary energy-saving measures. We began using the new system starting July 2012. SMBC Friend Securities converts its branches to more environment-friendly interiors such as tiled carpets made of materials which have carbon credits, at the time of relocation or renovation. 54 SMFG 2012 Initiatives for Environmental Businesses by Group Companies Company SMFG Program / Product “SAFE,” corporate environmental magazine SMFG Environmental Business Forum SMBC*1 / JRI*2 SMBC SMBC Environmental Assessment Loans and Private Placement Bonds SMBC-ECO Loan Ministry of the Environment and Ministry of Economy, Trade and Industry subsidized-interest financing program Carbon-credits related business activities (advisory and consultation services) Carbon-credits trading Strengthening alliances with interna- tional and financial institutions Environmental campaign program for JGBs for individuals Nikko World Trust – Nikko Green New Deal Fund (JPY Non-hedged Class) / (JPY Hedged Class) SMBC Nikko World Bank Bond Fund eco japan cup Description Started in 1996, this bimonthly magazine contains interviews with top management of environmentally advanced companies, analyses of busi- ness trends, and other beneficial information for corporate environmental activities. It can be viewed online at SMFG’s website (in Japanese). SMBC organized the major three-day event at Eco-Products, one of Japan’s largest environmental exhibitions. Over 1,000 business meetings were arranged under themes of “energy” and “environment,” with participants, including companies from South Korea and Singapore, in the international business-matching activities. Terms and conditions for loans and bonds are set forth according to the assessment conducted pursuant to the environmental assessment standards originally created by SMBC and JRI, and SMBC determines terms and conditions for the loan or bond according to the results of such assessment. This loan product offers reductions of interest rates up to 0.25% for SMEs certified with environmental management systems by more than 20 organizations, including NPOs and local governments. Under this program, companies may conditionally receive loans from financial institutions, with interest subsidized by the government, to finance capital investment which reduces CO2 emissions. SMBC supports companies taking environmental initiatives as one of the financial institutions authorized to provide loans under this program. SMBC supports and advices clients, who may have needs for carbon-credits for their businesses with overseas companies, by providing them with business contacts in developing countries, giving advices and financing for their transactions. SMBC has the consulting company as its subsidiary in Brazil which supports the development of Clean Development Mechanism (CDM) projects; and it also invests in and provides environmental advice on the sustainability funds managed by Banco Nacional de Desenvolvimento Econômico e Social. SMBC was the first bank to become the carbon-credits trader in June 2009 and began trading carbon credits directly with clients. In March 2012, the bank executed a Memorandum of Understanding with the development bank of Mongolia for financial cooperation for financing environmental and infrastructure projects which reduce emissions of global warming gases. SMBC continues to develop the solid global network by similarly executing MOU with local financial institutions and economic organizations in Philippines, Brazil and other countries for the promotion of financing for renewable energies projects and carbon-credits trading businesses. We have contributed to global environmental protection by: 1) trading the amount equivalent to 100kg of carbon credits; and 2) forestation in the area equivalent to 1m2 per each individual who purchased JGBs. Concurrently, we also have initiatives for supporting the recovery and reconstruc- tion of areas affected by the Great East Japan Earthquake by obtaining the partial domestic credits generated from northeastern Japan. This fund invests in shares of companies located in countries where high growth is anticipated through their environmental preservation activities, focusing on “green new deals” for economic recovery based on measures required for global environment. This fund is the first fund in the world to invest in green bonds issued by the World Bank (data provided by Nikko Asset Management Co., Ltd.). A portion of earnings from the fund is donated to the Japan Committee for UNICEF and the Japanese Red Cross Society to be used to resolve any social conflicts around the world. The fund invests in a certain class of World Bank-issued green bonds. This is the contest for selecting and recognizing companies which have practical environmental technologies and ideas. SMBC also makes arrangements for venture companies to conduct research and development jointly with Japanese universities and contribute to research grants. Carbon-neutral leases Proposals for energy-related policies Amendment to the Act on the Rational Use of Energy Trading of used machinery and equipment Promotion of CSR and environmental management Environmental advisory business The first new business in the leasing industry started in August 2007 of providing services to make greenhouse gasses emitted by the use of leased assets carbon neutral by allocating carbon credits. SMFL is strengthening its consulting services to appropriately respond to the Amendment to the Act on the Rational Use of Energy, and it also plans to propose comprehensive energy-saving solutions by leveraging the lease. Machineries and facilities with expired leases or those purchased back from clients are sold by SMFL to other clients who may need such machineries or facilities. Through such purchases and sales, SMFL strives to become the environment-friendly leasing company committed to recycling and reusing. JRI supports companies for their CSR and environmental management by assisting them with the development of CSR management strategies and conducting carbon-credit research and investigation. JRI manages many new environment-related projects mainly focusing on energies and waste disposals. It strives to contribute to resolving issues associated with global warming and development of businesses contributing to environment, rather than developing new businesses. It makes proposals for policies such as how the next-generation energy systems should be; the road map plan for separating the generation and transmission of electrical power; or how the electric power portfolios should be based on the projection of demand and supply of power until 2030. Cooperation with the Eco-Point program We participate in the eco-points business promoted by the Ministry of Environment and we also provide Sumitomo Mitsui VISA Gift Cards as gifts in exchange for eco points accumulated for the said eco-points business. Furthermore, we also donate the amount equivalent to 0.1% of the face value of the said Gift Cards to non-profit organizations, for plantation in deforested areas and other environmental protection activities. SMCC is proactively promoting the use of online account statements (breakdown of credits and debits is e-mailed and the details are posted on its website) for conserving paper and helping to reduce CO2 emissions. We issue socially contributing environmental credit cards such as “Chikyuni Yasashii Card” and “Cedyna Card AXU,” and the part of payments for such cards are donated to environmental preservation organizations. SMBC Friend marketed the World Bank green bonds issued by the World Bank in November 2011. The funds raised by such bonds are to support projects which respond to preventing global warming and resolving any issues originated from global warming, in accordance with the assessment standards set forth by the World Bank. Promoting the usage of online account statements Issuance of socially contributing environmental cards Web Registration Campaign Nikko*3 SMBC / Nikko SMBC / SMFL*4 SMFL JRI SMCC*5 SMCC / Cedyna Cedyna Friend *6 World Bank green bonds Electronic statement service Friend / Nikko Minato*7 Minato Eco-Monogatari Carbon Offset Time Deposits KUBC*8 Minato ECO Loan / Private Placement Bond Eco-Time Deposits Support for Power-Saving Measures Housing loans for smart homes Donation of the part of housing loans to environmental fund “Forestry carbon offset usage fee,” a sum equivalent to 0.05% of ¥6 billion (an amount of money to be raised), will be released by Minato Bank. The money released will be used to maintain the forest environment in Hyogo Prefecture through Hyogo Prefectural Federations of Forest Owners Cooperative Associations. In certain cases, Minato Bank offers preferential interest rates for loans and preferential underwriting fees for private placement bonds only for corporations which have obtained the certification for environmental management system. KUBC supports households in saving energies by offering them with special interest rate for their deposit as long as they fill out the designated “energy-saving checklist.” It is now possible for KUBC to offer the same terms and conditions such as loan term and interest rate for loans for purchasing homes pre- installed with solar power generation systems or for costs for installation of such systems. The bank is committed to supporting the adoption of solar power and revitalization of the housing market. KUBC donates a certain percentage of the housing loans used to purchase the homes installed with specified solar power generation systems in the subdivisions in the Katata district of Otsu-city in Shiga prefecture to the Ohmi Environment Conservation Foundation which is dedicated to preservation of Lake Biwa. *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 Card Company, Limited *6 SMBC Friend Securities Co., Ltd. *7 THE MINATO BANK, LTD. *8 Kansai Urban Banking Corporation SMFG 2012 55 Social Contribution Activities Fundamental approach for social contribution activities SMFG and its Group companies recognize that it is important to consider the public nature of the financial institution and contrib- ute to the development of society through business operations. In addition to the contribution to society through daily business operations, we should act as a “responsible corporate citizen” by engaging in activities which may assist in making the better society in the future. SMFG and its Group companies will pursue diverse social contribution activities in order to fulfill responsibili- ties as a “responsible corporate citizen.” Policy for social contribution activities SMFG and its Group companies fully understand their roles as responsible corporate citizens, and perform social contribution activi- ties for realizing a prosperous and sustainable society. We continue to plan and execute social contribution activities as the corporate citizen while supporting volunteer activities of employees, in order to proactively perform social contribution activities. The backbone for our social contribution activities SMFG and its Group companies consider the following four areas as the core areas for social contributions activities: 1) social welfare; 2) local and international communities; 3) the environment; and 4) cultures, arts and education. Social Welfare Activities • Collection and Donation of Mistakenly-Written Postage- Prepaid Postcards and Recycling of Other Used Items SMFG collects mistakenly-written postage-prepaid postcards from employees of the Group companies, exchanges them for new postage stamps, and donates the stamps to volunteer organizations to help them cover their postage costs. In addi- tion, SMBC collects unused prepaid telephone cards, and Sumitomo Mitsui Card, Cedyna, SMBC Consumer Finance, Sumitomo Mitsui Finance and Leasing (SMFL) and SMBC Nikko Securities collect PET bottle caps. Sumitomo Mitsui Card, SMBC Consumer Finance and SMBC Friend Securities collect used postage stamps from employees, donating them to vol- unteer organizations. SMBC and SMBC Friend Securities also donate products given by the companies to their shareholders. • Group Blood Donation Program SMBC, Sumitomo Mitsui Card, SMBC Consumer Finance and SMBC Nikko Securities encourage employees to donate their blood at the workplace. The total of 785 employees from four companies participated in this program in fiscal 2011. • Installation of Charitable Vending Machines The head office of SMBC is installed with vending machines for the program which make contributions to welfare organizations every time a drink is purchased from these vending machines. The bank also sells products made by organizations which assist and support the physically-challenged. Local and Overseas Communities • SMBC Volunteer Fund SMBC has a system for volunteering employees to have ¥100 deducted from their monthly salaries to donate to volunteer orga- nizations. Over 12,000 employees participate in this program, as of May 2012. The organizations are selected based on thorough inves- tigations and discussions by the panel of experts and volunteering employees. In fiscal 2011, donations were made to 28 organizations which work to resolve issues for economical difficulties in Japan and 56 SMFG 2012 overseas. Overseas • The school meals program for elementary schools in Burkina Faso support basic healthcare in Southern Sudan; needlework train- ing in Myanmar supports revenue-raising activities; and the establishment of literacy infrastructure environment in Cambodia, as well as other projects. Japan • The operations of shelter program to protect children who are victims of abuse, hospices for children, and support projects for asylum seekers to become self-supportive in Japan. 918 employees of the Group company, Sakura KCS (approxi- mately 80% of the company’s total employees), have volunteered (as of March 2012) for welfare and environmental contribution activities. • Opening of Emergency Accounts and Accepting Donations for Major Disasters SMBC has set up an account having no transfer charges through which clients may make donations in the event of major disasters in Japan and overseas. Concurrently, it encour- ages employees of SMBC and the Group to make donations. Since fiscal 2011, donations have been accepted after the Kii Peninsula was hit by Typhoon No. 12 and the areas were affected by the Great East Japan Earthquake. The bank also transferred donations collected for northern and central parts of Thailand affected by the recent flooding in that area. •Pro Bono Activities The bank is also engaged in pro bono activities in which volun- teers offer their business and professional expertise and skills for the public. In fiscal 2011, the bank supported three non- profit organizations dedicated to revitalizing the economy of the Kansai region and resolving social issues through employees offering their time for pro bono activities. SMBC launched programs such as giving advice about managing donations in fiscal 2012 as part of the pro bono project, and helped three non-profit organizations to obtain and maintain the certification given to the certified non-profit organization status. •Activities of YUI, SMBC’s Volunteer Organization SMBC also provides support through the volunteer activities of YUI, an in-house volunteer organization which provides opportunities for SMBC employees to plan and perform volun- teer activities. YUI regularly performs volunteer activities in the community, including social events at schools for the hearing- impaired, beach cleaning, and the singing performances for senior citizens. •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-ups of the local environment of such as parks and other areas in the vicinity of SMBC branches, and participation in local festivals and events. Similarly, SMBC Nikko Securities is proac- tively involved in local clean-ups and volunteer activities. •Development of “Customer Service Plaza” SMBC Consumer Finance considers that it is its social responsi- bility to take measures for assisting people having problems with accumulated debts. We have created offices called “Customer Service Plaza” in 21 locations throughout Japan as the office to communicate with the local community. The services include counseling, social contributions and local relations. We strive to make these offices as the places where local community mem- bers may casually consult on any financial matters. We also offer seminars and events providing consultations on borrowing, debt repayment and other money matters; counseling services; and advising on problems with money which may be originated from suspicious activities. •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 installs donation boxes for foreign currency coins at the entrances of all manned branches and offices in Japan, encouraging clients to donate, and it sorts such collected coins by each currency for delivery to UNICEF. •Support through Products and Services SMBC offers clients the ordinary deposit account of which the accrued interest (after tax) is donated to the UNICEF Donation Account, and SMBC also matches the donations to the amount donated by its clients. Sumitomo Mitsui Card collects donations from cardholders through the World Gifts Point Service of VJA group companies, 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 com- pany. It also accepts online credit card donations and credit card payments of other social contributions and donates a portion of credit card payments made by clients 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 The head offices of SMBC, Sumitomo Mitsui Card and SMFL participate in the program which provides donations to the nonprofit organization of the “TABLE FOR TWO International” to fund school meals in developing countries, for every low-calorie meal ordered for lunch. SMBC, Sumitomo Mitsui Card, SMFL, SMBC Friend Securities and SMBC Nikko Securities have also installed vending machines which sell drinks donating part of their sales to TABLE FOR TWO International. •Social Contribution Activities of In-House Foundations SMBC Global Foundation, based in the United States, has provided scholarships to more than 6,000 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 the participa- tion in school beautification programs by volunteers from SMBC and Japan Research Institute (JRI). The foundation also provides matching gifts for SMBC employees. SMBC Foundation for International Cooperation, which was established in 1990, strives to assist in developing human resources required to achieve sustainable growth in develop- ing economies as well as to promote international exchange activities. Since its establishment, the foundation has provided financial support for 7-8 students from Asian countries every year, enabling them to attend universities in Japan. The founda- tion 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 2011, approximately 235 employees participated in this activity in Kanagawa and Hyogo prefectures. SMBC Friend Securities organized its own beach clean-up events in Chiba and Hyogo Prefectures. A total of 103 employ- ees participated. In addition, 51 employees of Minato Bank par- ticipated in clean-up activities at Suma Beach. JRI was involved in a clean-up in Osaka, “Clean Osaka 2011,” and Kansai Urban Banking Corporation (KUBC) participated in clean-up activities at Lake Biwa. In autumn 2010, SMBC Nikko Securities estab- lished the “Green Week” for environmental protection and social contribution activities. A total of 4,695 employees and their fam- ily members participated in clean-ups and other group activities in fiscal 2011. Meanwhile Cedyna, SMFL and SMBC Consumer Finance also continued with clean-up activities in areas around their premises. SMFG 2012 57 • SMBC Environmental Program NPO C.C.C Furano Field SMBC also provides support to the environmental project in Furano in Hokkaido implemented by screenwriter Soh Kuramoto. SMBC is providing support for forestation in the closed-down golf course in Furano. It also supports environ- mental education programs under which children explore nature by using their five senses. • 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. • Support for Junior Eco Clubs’ All-Japan Festival SMBC supported the 2012 Junior Eco Club’s All-Japan Festival, organized by Japan Environment Association, by providing an information booth at the event. Contributing to Cultural, Artistic, and Educational Activities •Charity Concerts Since 2006, SMBC has been holding musical concerts for charity performed by volunteer employees to support under- privileged children worldwide. The donations are collected from the audiences of concerts and also from the sales of employ- ees’ handcrafted products. In 2012, donations were sent to children affected by the Great East Japan Earthquake and to children in Cambodia and Vietnam. In addition, people taking refuge in Tokyo from the said earthquake were also invited to the concerts. • Musical Concerts Held in the Reception Lobbies of Branches At the SMBC Tokyo Head Office, Osaka Head Office, KUBC’s Head Office and Biwako Main Office, lobby concerts are held for the general public with free of charge. •Support for Cultural and Artistic Ventures For supporting Kabuki and other traditional performing arts in Japan, Sumitomo Mitsui Card donates stage curtains to the National Theatre and the National Engei Hall. The company also supports the development of classical arts and talented performers by co-sponsoring children’s Kabuki performances. SMBC Friend Securities supports cultural and artistic activities by sponsoring special art exhibitions 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. In addition to allowing elementary school children up to high school students to visit banking premises at any time, the bank supports diverse financial and economic educational activities, including publishing a book titled “What Does a Bank Do?,” providing financial, educational 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). SMBC Consumer Finance organized the event of card games for elementary school students to teach the origin and the functions of money and offered lectures on finance for students and adults, primarily at its “Customer Service Plaza” offices. A total of 511 such events were organized in fiscal 2011. SMBC, Sumitomo Mitsui Card, SMFL, JRI, SMBC Nikko Securities and Minato Bank also sent instructors to teach classes at universities. SMBC Friend Securities provides its free online education program and practical experience program, “You • You Toshi” (Individual self-composed Investment) for inex- perienced investors. Contributions Made to Local Communities by Overseas Offices Overseas offices of the Group support projects which contribute to the achievement of Millennium Development Goals such as resolving poverty in developing countries, supporting education and medical services, and supporting women for advancement or achieving equal treatment, through contributions made to non-profit and non-governmental organizations, including SMBC’s Volunteer Fund, in addition to independent initiatives tailored to specific issues and cultures of individual countries and regions. • SMBC (China) established a scholarship program for students of Zhejiang University, Sun Yat-sen University, Soochow University, East China Normal University, Shanghai International Studies University and Tianjin Foreign Studies University. • The employees and their families of Suzhou Branch of SMBC (China) volunteered for clean-up activities on Tianping Mountain. • SMBC’s Hong Kong Branch gave donations to support the orchestra made up of young Asian musicians. • SMBC’s Seoul Branch gave donations to the “National Japanese Drama Competition for Students” to provide opportunities for Korean students to learn Japanese and further understand Japanese cultures. • SMBC’s Hanoi Branch provided international school students with vocational experiences. • SMBC’s New York Branch donated PCs and other equipment to elementary schools in the Philippines through non-profit organizations. • SMBC’s Sydney Branch participated in volunteer and donation activities associated with children, intractable diseases, refugees and earthquake disasters, provided by its CSR committee. • Manufacturers Bank employees participate in events which raise awareness for the prevention of heart disease and make donations to event-sponsoring groups. • Employees of Sumitomo Mitsui Banking Corporation Europe (SMBCE) conducted volunteer activities in their spare time. SMBCE contributes to charitable organizations through an in-house fund, and also uses a matching-gift program under which it donates a certain amount for every donation made by its employees. • SMBCE provided opportunities for students to gain work experience and business skills and also provided opportunities for underprivileged young people to participate in the student work experience program. • Donations to the Japanese Language Speech Contest made by the European office of JRI. 58 SMFG 2012 Measures for Addressing Decreasing Birth Rate and Aging Population • Implementation of Universal Design and Universal Service at branches The following initiatives were undertaken to assist clients at branches of SMBC, Minato Bank and KUBC. • Installation of ATMs for the visually-impaired • Installation of hearing aids at branches • Installation of communication boards and similar devices for writing messages for those clients having difficulties hearing • Installation of Automated External Defibrillators (AEDs)* • Installation of walking-stick holding brackets (SMBC and Minato Bank) • Establishment of priority seating for senior citizens and mobility-impaired people (Minato Bank) * AEDs are also installed at SMBC Friend Securities and SMBC Nikko Securities Additionally, staffs, trained in the knowledge and the means to support senior citizens and physically-challenged clients, are allocated to all branches of SMBC and Minato Bank. • Business development for accommodating the soci- ety with extremely large number of senior citizens SMBC has clarified guidelines for collateral management and other matters to support building of rental housing for the senior citizens, demand for which is expected to increase hereafter. We plan to assist and support in developing the system for senior citizens to have safe, vivacious and meaningful life while appropriately accommodating the needs of such society. Supporting the Recovery after the Great East Japan Earthquake • Volunteer Activities for the areas affected by the Great East Japan Earthquake In April 2011, SMBC established the “special leave of absence for disaster relief volunteer activities,” and it began allowing employees to regularly go to the disaster affected areas for volunteering activities. Up until to May 2012, an aggregate of approximately 180 employees had volunteered and participated in cleaning the dirt, assisting in the restoration of damaged photographs and removal of rubble accumulated in the disaster affected areas. In April 2011, SMBC Nikko Securities also implemented the volunteer leave program, and in July, approximately 350 newly-hired employees, who were lead by executives and other employees, undertook clean-up activities in the disaster affected areas. • Support for the Affected Areas by staff of “Customer Service Plaza” SMBC Consumer Finance supported the disaster volunteer centers set up in the affected areas by providing staff members who have telephone handling skills from the Customer Service Plazas of Sendai and Morioka and 19 other locations. • Implementation of recommendations for “Recovery and Reconstruction for Japan after the Earthquake” JRI has been making proposals to prepare for the future in response to the multiple implications caused by the Great East Japan Earthquake as the “Complex Major Disaster,” and also for proper recovery and reconstruction in Japan. • Donation Activities by Redeeming Points Accumulated from Using Credit Cards Sumitomo Mitsui Card and Cedyna accepted donations from clients using their credit cards, and also donated to the disaster affected areas by redeeming the points accumulated by clients from using credit cards. • Support Fund for Great East Japan Earthquake In June 2011, SMBC established the system of “Great East Japan Earthquake Support Fund” for making donations to the disaster affected areas by deducting ¥400 from employee’s monthly salaries. The bank made donations collected at the head office and branches in addition to the amount matched by the bank to the government authorities of four prefectures affected by the earthquake in October 2011, to four organi- zations in Miyagi Prefecture for cooperating with the bank for volunteer activities in March and May 2012. The said donation programs will continue until the end of June 2014. • Seminar on support measures for recovery in Miyagi Prefecture In September 2011, the bank teamed up with the prefectural government of Miyagi Prefecture and The 77 Bank, Ltd. to orga- nize a seminar on the industrial recovery in Miyagi Prefecture. The keynote address for the seminar was made by the Governor of Miyagi Prefecture, Yoshihiro Murai, who spoke on the current conditions and implications of the earthquake and also on the “Recovery Plan for Miyagi Prefecture.” A total of 382 companies and 571 individual clients, made up primarily of clients of the two banks, attended the seminar. •Volunteering for interaction with evacuees in Tokyo The interaction meetings for the people evacuated to Tokyo from disaster affected areas have been regularly held, partici- pated by volunteering employees of SMBC in addition to mainly the staff of the YUI volunteer organization. SMFG 2012 59 Human Resources SMFG and its Group companies strive to create the kind of work environment in which every employee feels proud and is able to develop his or her full potential and capabilities. In the following pages, we describe some of the activities initiated by SMBC and other Group companies, including Sumitomo Mitsui Card, Cedyna, SMBC Consumer Finance, 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 encourages values of forward-looking, creative attitudes 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 employ- ees with training program consisting of basic practical training, the Retail Banking College, the Corporate Banking College and the Banking Operations College. Our employees may acquire the required business knowledge and skills through on-the-job (OJT) training and seminars. The bank creates more practical training programs by assigning mentors and training instructors to newly hired employees and regional head office departments, respectively (OJT training is supported by the head office). Following the amendments to the Money Lending Business Law, Sumitomo Mitsui Card has enhanced the development of professional expert employees in the credit business. We have taken measures to proactively support our employees in becoming licensed money lending officers by regularly holding in-house seminars and educating them in product knowledge and related subjects. Cedyna strives to promote high profes- sional 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 business and with specific objectives. SMBC Consumer Finance is implementing the competency-development training based on its person- nel system for training human resources to have high social values and responsibilities. Furthermore, we help employees 60 SMFG 2012 grow and advance by promoting education that teaches those subject matters required to be in full compliance with the Money Lending Business Law and other legislation. SMBC Consumer Finance has been supporting the development of employees. SMFL has established “SMFL Standards,” which annually set forth the human resources development plan for sogoshoku (management-track) employees of not more than five years with the company. SMFL has created the “Young Employees’ Growth Plan & Guide,” based on the SMFL Standards, and it has also established an in-house business school which supplements OJT training. JRI believes that its human resources provide added value, which is translated into solutions and proposals. With that in mind, it 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 continu- ously advancing sophistication and diversification of the securi- ties business. Under a new marketing system introduced in May 2012, we are strengthening the training of subordinates by sec- tion chiefs and the management functions, to make OJT more effective for newly-hired employees. SMBC Nikko Securities, as a comprehensive securities and investment banking firm, is fur- ther strengthening its educational programs to develop employ- ees with expert knowledge and to improve their professional 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.” Minato Bank has consistently implemented the Minato Retail-business College (“MRC”) system which improves the quality of consul- tation services offered to its individual clients. Kansai Urban Banking has a basic training program designed for staff in their first six years of employment with the bank, made for developing energetic employees. Another training system is Kansai Urban Business School, created to teach basic banking expertise and foster employee self-awareness. The bank is also creating locally based exams as a measure to become a bank which puts more emphasis on the local area and which prospers with the local community. We are further strengthening the train- ing systems in respective Group companies. 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 workplace diversity (e.g. gender, nationality). 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 more challenges in per- forming 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’ performances are evaluated not simply in terms of one fiscal year’s achievements but also 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. To enhance the overseas market presence and internal globalization of the company, the bank is increasing the num- ber of employees with overseas experience. It substantially increased the number of employees taking language classes and encouraged employment of those with overseas study experiences or a desire to study abroad and of those employed locally by overseas offices and subsidiaries. It has also promoted the exchanges of employees between offices in Japan and overseas. At SMFL, over- training programs seas were expanded mainly for young employees in order to strengthen the training of global personnel, in addi- tion to sending employees to language schools. SMBC Global Corporate Banker Training •Providing Support for a Better 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 of parental leave, leave for taking care of ill children, and shorter working hours. Such programs provide better employee benefits than those mandated by law. In addition, SMBC, Sumitomo Mitsui Card, JRI and Minato Bank provide child-care allowances, while SMBC, Sumitomo Mitsui Card, Cedyna, SMBC Consumer Finance, SMFL, Minato Bank and Kansai Urban Banking have implemented a program for rehiring former employees. These programs assist the Group’s employees in realizing a good work-life balance. There are also four workplace-visiting plans for employees’ children and other family members to give them an opportunity to better understand what their parents do for work. The program is available at SMBC, Sumitomo Mitsui Card, SMFL, JRI, and SMBC Friend Securities. JRI also organizes “Mama & Papa Lunches” where employees exchange informa- tion on raising children. SMBC has the “Go Home Early - Family Day,” while SMFL encourages employees to take their summer vacations and to reduce overtime hours. SMBC Consumer Finance and SMBC Nikko Securities have 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. SMBC, SMBC Consumer Finance and Minato Bank regularly provide training programs for employees coming back to work after maternity leave. SMBC, Sumitomo Mitsui Card, Cedyna, SMBC Consumer Finance, JRI and Minato Bank have all obtained “Kurumin certi- fication” 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. •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 began the operations of its Kobe Branch, followed by its Unagidani Office in Osaka in February 2009. They created jobs not only for the physically-challenged but also for the mentally- challenged. As of March 2012, physically-challenged employees accounted for 1.99% of our total number of employees, more than the legally mandated level of 1.8%. SMBC Consumer Finance recovery support seminar Children’s Visitation Day SMFG 2012 61 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 January 2012, SMBC was selected for the fifth consecutive year as one of the best companies in Japan to work according to the survey conducted by Great Place to Work® Institute Japan. * Great Place to Work® Institute, Inc., which was incorporated in the U.S., is a research organization which provides data for the list of the “100 Best Places to Work” published annually by Fortune magazine. The survey consists of two main sections: a survey on the internal systems and corporate culture of respondent com- panies, and a questionnaire survey by the employees of these companies. The employee survey carries a two-thirds weight in determining final results. ◆ Sumitomo Mitsui Card March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service 2010 2011 2012 2,247 1,133 50.42% 1,114 49.58% 36 yrs 4 mos. 39 yrs 10 mos. 32 yrs 10 mos. 10 yrs 7 mos. 11 yrs 6 mos. 9 yrs 7 mos. 2,300 1,146 49.83% 1,154 50.17% 36 yrs 8 mos. 40 yrs 0 mos. 33 yrs 5 mos. 11 yrs 0 mos. 12 yrs 0 mos. 10 yrs 0 mos. 2,323 1,141 49.12% 1,182 50.88% 37 yrs 1 mos. 40 yrs 4 mos. 34 yrs 0 mos. 11 yrs 7 mos. 12 yrs 8 mos. 10 yrs 7 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. April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2010 2011 2012 84 46 72 43 49 24 54.8% 59.7% 49.0% Fiscal Number of employees taking parental leave 2009 2010 2011 53 <6> 43 <2> 59 <6> 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. The promotional campaigns for creating the corporate statement of promoting individual human rights are also organized to motivate our employees to reflect on indi- vidual human rights and to come up with the statement for such 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 reflect and come up with an individual human rights statement. SMFG and its Group companies participate in the “United Nations Global Compact,” and also endorse and support its 10 principles in the areas of Employees SMBC ◆ March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service Male Female 2010 2011 2012 25,122 13,793 54.90% 11,329 45.10% 36 yrs 2 mos. 40 yrs 2 mos. 31 yrs 3 mos. 13 yrs 3 mos. 16 yrs 8 mos. 9 yrs 0 mos. 25,073 13,546 54.03% 11,527 45.97% 36 yrs 5 mos. 40 yrs 3 mos. 31 yrs 11 mos. 13 yrs 5 mos. 16 yrs 9 mos. 9 yrs 7 mos. 24,602 13,274 53.95% 11,328 46.05% 36 yrs 9 mos. 40 yrs 4 mos. 32 yrs 8 mos. 13 yrs 9 mos. 16 yrs 8 mos. 10 yrs 3 mos. Number of women in managerial positions** Ratio of employees with disabilities (% of total)*** * 584 766 962 * 1.90% 1.95% 1.99% 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 2011 2010 April 1 Number of new hires Number of newly employed female graduates**** Ratio of newly employed females to total new employees **** Includes sogoshoku staff and consumer service staff. Business Career Path 35.9% 32.6% 32.9% 2012 569 204 572 610 188 199 employees are excluded. Fiscal Number of employees taking parental leave Number of career hires 62 SMFG 2012 2009 2010 2011 331 <29> 11 476 <26> 6 683 <27> 11 ◆ Cedyna March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service 2010 2011 2012 3,466 2,062 59.49% 1,404 40.51% 37 yrs 8 mos. 40 yrs 8 mos. 33 yrs 2 mos. 13 yrs 4 mos. 15 yrs 7 mos. 9 yrs 11 mos. 3,340 2,021 60.51% 1,319 39.49% 38 yrs 7mos. 41 yrs 5 mos. 34 yrs 4 mos. 14 yrs 2 mos. 16 yrs 4 mos. 11 yrs 0 mos. 3,192 1,980 62.03% 1,212 37.97% 39 yrs 6mos. 42 yrs 1 mos. 35 yrs 5 mos. 15 yrs 5 mos. 17 yrs 4 mos. 12 yrs 1 mos. Male Female Excluding employees seconded from other companies, employees on short- term contracts and part-time employees. * April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2010 2011 2012 32 14 44 22 16 0 43.8% 50.0% 0.0% Fiscal Number of employees taking parental leave 2009 2010 2011 45 <3> 62 <0> 63 <0> ◆ Sumitomo Mitsui Finance and Leasing 2011 2010 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service 1,666 1,035 62.12% 631 37.88% 37 yrs 3 mos. 40 yrs 3 mos. 32 yrs 4 mos. 12 yrs 5 mos. 15 yrs 2 mos. 8 yrs 0 mos. 1,648 1,025 62.20% 623 37.80% 37 yrs 8 mos. 40 yrs 6 mos. 33 yrs 0 mos. 12 yrs 10 mos. 15 yrs 6 mos. 8 yrs 7 mos. 2012 1,618 1,007 62.24% 611 37.76% 38 yrs 2 mos. 40 yrs 10 mos. 33 yrs 10 mos. 13 yrs 4 mos. 15 yrs 9 mos. 9 yrs 5 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). April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2010 2011 2012 28 1 22 3 19 3 3.6% 13.6% 15.8% Fiscal Number of employees taking parental leave 2009 2010 2011 22 <0> 34 <0> 39 <0> ◆ SMBC Consumer Finance 2010 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service 2,757 1,625 58.94% 1,132 41.06% 36 yrs 10 mos. 39 yrs 3 mos. 33 yrs 4 mos. 12 yrs 9 mos. 15 yrs 5 mos. 8 yrs 10 mos. 2011 2012 2,038 1,263 61.97% 775 38.03% 36 yrs 4 mos. 38 yrs 0 mos. 33 yrs 7 mos. 12 yrs 3 mos. 14 yrs 4 mos. 8 yrs 11 mos. 1,971 1,234 62.61% 737 37.39% 37 yrs 2 mos. 38 yrs 9 mos. 34 yrs 5 mos. 13 yrs 1 mos. 15 yrs 1 mos. 9 yrs 9 mos. ◆ Japan Research Institute 2010 March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service 2011 2012 2,322 1,792 77.17% 530 22.83% 39 yrs 0 mos. 39 yrs 11 mos. 35 yrs 9 mos. 9 yrs 11 mos. 10 yrs 3 mos. 8 yrs 8 mos. 2,323 1,782 76.71% 541 23.29% 39 yrs 1 mos. 39 yrs 9 mos. 36 yrs 4 mos. 9 yrs 9 mos. 10 yrs 3 mos. 8 yrs 6 mos. 2,272 1,726 75.97% 546 24.03% 39 yrs 3 mos. 40 yrs 1 mos. 36 yrs 7 mos. 10 yrs 2 mos. 10 yrs 6 mos. 8 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. * 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. April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2010 2011 2012 32 22 23 17 16 11 68.8% 73.9% 68.8% Fiscal Number of employees taking parental leave 2009 2010 2011 138 <0> 91 <0> 83 <0> 2011 2010 April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees ** Includes only sogoshoku staff. Ippanshoku staff are excluded. 28.0% 37.7% 53 20 50 14 2012 43 17 39.5% Fiscal Number of employees taking parental leave 2009 2010 2011 25 <6> 48 <7> 54 <6> SMFG 2012 63 ◆ SMBC Friend Securities ◆ THE MINATO BANK 2010 2011 2012 2010 2011 2012 March 31 Number of employees* Average age Male Female Male Female Percentage of total Percentage of total 1,897 1,359 71.64% 538 28.36% 37 yrs 7 mos. 39 yrs 8 mos. 32 yrs 5 mos. 14 yrs 0 mos. 15 yrs 9 mos. 9 yrs 5 mos. 2,072 1,462 70.56% 610 29.44% 36 yrs 11 mos. 39 yrs 4 mos. 31 yrs 4 mos. 13 yrs 3 mos. 15 yrs 4 mos. 8 yrs 5 mos. 1,846 1,336 72.37% 510 27.63% 38 yrs 4 mos. 40 yrs 4 mos. 33 yrs 1 mos. 14 yrs 9 mos. Male 16 yrs 6 mos. Female 10 yrs 2 mos. 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. Average years of service * 2010 April 1 Number of new hires Number of newly employed female graduates** Ratio of newly employed females to total new employees ** Both non-area specified and area specified staff 45.9% 148 68 2011 2012 149 79 151 74 53.0% 49.0% Fiscal Number of employees taking parental leave 2009 2010 2011 22 <0> 25 <0> 25 <5> March* Number of employees** Male Percentage of total Female Percentage of total Average age Male Female Average years of service 6,584 4,057 61.62% 2,527 38.38% 38 yrs 1 mos. 39 yrs 6 mos. 35 yrs 9 mos. 12 yrs 1 mos. 12 yrs 9 mos. 11 yrs 1 mos. 7,094 4,449 62.71% 2,645 37.29% 38 yrs 11 mos. 40 yrs 3 mos. 36 yrs 8 mos. 11 yrs 11 mos. 12 yrs 4 mos. 11 yrs 2 mos. 7,513 4,771 63.50% 2,742 36.50% 38 yrs 11 mos. 40 yrs 2 mos. 36 yrs 10 mos. 11 yrs 10 mos. 12 yrs 2 mos. 11 yrs 4 mos. Male Female As of March 1 of the respective years * ** 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. 2010 April 1 Number of new hires*** Number of newly employed female graduates Ratio of newly employed females to total new employees *** Professional staff (Classes I-II), FA, and specialists 34.0% 159 54 2011 2012 493 190 388 165 38.5% 42.5% Fiscal Number of employees taking parental leave 2009 2010 2011 207 <0> 229 <0> 248 <1> March 31 Number of employees* Average age Male Female Percentage of total Percentage of total 2,152 1,320 61.34% 832 38.66% 40 yrs 3 mos. 43 yrs 9 mos. 34 yrs 11 mos. 14 yrs 10 mos. 19 yrs 2 mos. 8 yrs 1 mos. 2,179 1,337 61.36% 842 38.64% 41 yrs 10 mos. 45 yrs 0 mos. 37 yrs 0 mos. 15 yrs 7 mos. Male 19 yrs 6 mos. Female 9 yrs 9 mos. 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. 2,166 1,337 61.73% 829 38.27% 40 yrs 4 mos. 43 yrs 8 mos. 35 yrs 0 mos. 15 yrs 3 mos. 19 yrs 3 mos. 9 yrs 0 mos. Male Female Average years of service * April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2010 2011 2012 32 6 44 9 42 10 18.8% 20.5% 23.8% Fiscal Number of employees taking parental leave 2009 2010 2011 20 <1> 16 <1> 26 <2> March 31 Number of employees* Male Percentage of total Female Percentage of total Average age Male Female Average years of service 2,880 1,989 69.06% 891 30.94% 39 yrs 9 mos. 43 yrs 5 mos. 31 yrs 7 mos. 16 yrs 8 mos. 19 yrs 10 mos. 9 yrs 5 mos. 2,809 1,929 68.67% 880 31.33% 39 yrs 10 mos. 43 yrs 4 mos. 32 yrs 3 mos. 16 yrs 8 mos. 19 yrs 9 mos. 10 yrs 1 mos. 2,712 1,850 68.22% 862 31.78% 40 yrs 1 mos. 43 yrs 5 mos. 32 yrs 11 mos. 16 yrs 11 mos. 19 yrs 10 mos. 10 yrs 9 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. April 1 Number of new hires Number of newly employed female graduates Ratio of newly employed females to total new employees 2010 2011 2012 97 42 86 50 91 55 43.3% 58.1% 60.4% Fiscal Number of employees taking parental leave 2009 2010 2011 12 <0> 25 <0> 37 <0> ◆ SMBC Nikko Securities ◆ Kansai Urban Banking 2010 2011 2012 2010 2011 2012 64 SMFG 2012 • The combined employment ratio for persons with disabilities for the above nine companies was 1.92% as of March 2012. Main Work-Life Balance Support Systems (Employee Support Programs) Parental leave 18 months or maximum of 2 years in case of inability to place in daycare center SMBC 18 months or maximum of 2 years in case of inability to place in daycare center Sumitomo Mitsui Card Up to 3 years old Cedyna Leave for taking care of sick children Up to March 31 in the 6th grade of elementary school (10 days per annum for one child; 20 days for two or more children) Up to March 31 in the 6th grade of elementary school (5 days per annum for one child; 10 days for two or more children) Shorter working hours 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. 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). 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 March 31 in the 3rd grade of elementary school Employees can reduce daily working hours to a minimum of 6 hours (and a maximum of 8 hours), by taking off 30-minute blocks 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). SMBC Consumer Finance Sumitomo Mitsui Finance and Leasing Japan Research Institute 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 reduce working hours in increments of 30 minutes for a maximum reduction of 2 hours 30 minutes per day. Restrictions on overtime Exemption from late-night work Up to March 31 in the 6th grade of elementary school Up to March 31 in the 6th grade of elementary school Up to March 31 in the 3rd grade of elementary school Up to March 31 in the 3rd grade of elementary school Up to entry into elemen- tary school Up to entry into elemen- tary school Up to entry into elemen- tary school Up to entry into elemen- tary 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 • Shorter working hours 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 • Maternity leave (for men) • A grace period for job rotation • Leave to care for sick family members • Shorter working hours to care for sick family members • Paid leave by the hour, half-day paid leave • Leave before and after maternity • Child-care leave (2 days) • Company-visiting day (2 days a year) • Rehiring of former employees who quit for child-care or care-giving reasons • Husband’s maternity leave (3 days) Up to entry into elemen- tary school Up to entry into elemen- tary school • Work relocations • System for rehiring former employees Up to entry into elemen- tary school For employees who are pregnant or have given birth within previous 12 months Up to March 31 in the 3rd grade of elementary school Up to March 31 in the 3rd grade of elementary school • 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 Up to entry into junior high school Up to entry into junior high school • Use of designated day-care center at discounted rates 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 elemen- tary school Up to entry into elemen- tary school Kansai Urban Banking 18 months or maximum of 2 years 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 entry into elementary school, employees can opt for 6-hour working day Up to entry into elemen- tary school Up to entry into elemen- tary school • 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) • Maternity leave (to help spouse) • Leave to care for sick family members • Shorter working hours to care for sick family members • Child-care allowance • System for rehiring former employees • System for rehiring former employees • Leave to care for sick family members • Home helpers provided SMFG 2012 65 66 SMFG 2012 Financial Section and Corporate Data Financial Data SMFG Consolidated Balance Sheets ..................................... 68 Consolidated Statements of Income and Consolidated Statements of Comprehensive Income ... 70 Consolidated Statements of Changes in Net Assets .............................................. 71 Consolidated Statements of Cash Flows .................... 73 Notes to Consolidated Financial Statements .............. 75 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 Auditor’s Report ..................................... 136 SMBC Organization ................................................ 214 SMBC Supplemental Information ........................................... 137 SMFG Income Analysis (Consolidated) .................................. 143 Assets and Liabilities (Consolidated)........................... 146 Capital (Nonconsolidated) ........................................... 149 SMBC Income Analysis (Consolidated) .................................. 152 Assets and Liabilities (Consolidated)........................... 155 Income Analysis (Nonconsolidated) ............................ 157 Deposits (Nonconsolidated) ........................................ 161 Loans (Nonconsolidated)............................................. 163 Securities (Nonconsolidated) ...................................... 168 Ratios (Nonconsolidated) ............................................ 170 Capital (Nonconsolidated) ........................................... 172 Others (Nonconsolidated)............................................ 173 Trust Assets and Liabilities (Nonconsolidated) ............ 175 Capital Ratio Information SMFG Capital Ratio Information (Consolidated) .................... 176 SMBC Capital Ratio Information ............................................. 202 Compensation SMFG Compensation (Consolidated) ..................................... 204 SMBC Compensation ............................................................. 207 Principal Subsidiaries and Affiliates Principal Domestic Subsidiaries ............................. 216 Principal Overseas Subsidiaries ............................. 217 Principal Affiliates .................................................... 218 International Directory ................................................. 219 SMFG 2012 67 SMFG Consolidated Balance Sheets Sumitomo Mitsui Financial Group, Inc. and Subsidiaries March 31 Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 Assets Cash and due from banks (Notes 9 and 29) ......................................................... Deposits with banks (Notes 9 and 29).................................................................. Call loans and bills bought (Notes 9 and 29) ........................................................ Receivables under resale agreements (Note 29) .................................................. Receivables under securities borrowing transactions (Note 29) .......................... Monetary claims bought (Notes 9 and 29) ........................................................... Trading assets (Notes 3, 9 and 29) ....................................................................... Money held in trust (Notes 29 and 30) ................................................................. Securities (Notes 4, 9, 29 and 30) ........................................................................ Loans and bills discounted (Notes 5, 9 and 29) ................................................... Foreign exchanges (Note 29) ............................................................................... Lease receivables and investment assets (Notes 9, 28 and 29) .......................... Other assets (Notes 6, 9, 29 and 31) .................................................................... Tangible fixed assets (Notes 7, 9 and 15) ............................................................. Intangible fixed assets (Note 8) ............................................................................ Deferred tax assets (Note 24) ............................................................................... Customers’ liabilities for acceptances and guarantees ....................................... Reserve for possible loan losses (Note 29) .......................................................... Total assets .......................................................................................................... ¥ 4,588,858 3,127,432 1,291,818 227,749 4,539,555 1,361,289 8,196,944 23,878 42,529,950 62,720,599 1,280,636 1,699,759 4,622,756 1,180,522 799,773 404,034 5,424,045 (978,933) ¥143,040,672 ¥ 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 $ 55,873 38,079 15,729 2,773 55,273 16,575 99,804 291 517,837 763,674 15,593 20,696 56,286 14,374 9,738 4,919 66,042 (11,919) $1,741,637 68 SMFG 2012 (Continued) March 31 Consolidated Balance Sheets SMFG Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 Liabilities and net assets Liabilities Deposits (Notes 9, 10 and 29) .............................................................................. Call money and bills sold (Notes 9 and 29) .......................................................... Payables under repurchase agreements (Notes 9 and 29) .................................. Payables under securities lending transactions (Notes 9 and 29) ....................... Commercial paper (Note 29) ................................................................................ Trading liabilities (Notes 9, 11 and 29).................................................................. Borrowed money (Notes 9, 12 and 29)................................................................. Foreign exchanges (Note 29) ............................................................................... Short-term bonds (Notes 13 and 29).................................................................... Bonds (Notes 13 and 29) ...................................................................................... Due to trust account (Note 29) ............................................................................. Other liabilities (Notes 9, 14, 28, 29 and 31) ........................................................ Reserve for employee bonuses ............................................................................ Reserve for executive bonuses ............................................................................ Reserve for employee retirement benefits (Note 27) ............................................ Reserve for executive retirement benefits ............................................................ Reserve for point service program ....................................................................... Reserve for reimbursement of deposits ............................................................... Reserve for losses on interest repayment ............................................................ Reserve under the special laws ........................................................................... Deferred tax liabilities (Note 24) ........................................................................... Deferred tax liabilities for land revaluation (Note 15) ............................................ Acceptances and guarantees (Note 9) ................................................................. Total liabilities ...................................................................................................... Net assets (Note 25) Capital stock (Note 16) ........................................................................................ Capital surplus ..................................................................................................... Retained earnings ................................................................................................ Treasury stock ..................................................................................................... Total stockholders’ equity ................................................................................... Net unrealized gains on other securities (Notes 23, 24 and 30) ........................... Net deferred losses on hedges (Notes 23, 24 and 31) ......................................... Land revaluation excess (Notes 15 and 23) ......................................................... Foreign currency translation adjustments (Note 23) ............................................ Total accumulated other comprehensive income .............................................. Stock acquisition rights (Note 32) ........................................................................ Minority interests ................................................................................................. Total net assets .................................................................................................... Total liabilities and net assets ............................................................................. See accompanying notes to consolidated financial statements. ¥ 92,722,199 2,144,599 1,676,902 5,810,730 1,193,249 6,248,061 8,839,648 302,580 949,388 4,641,927 443,723 4,762,961 48,516 2,875 45,911 2,577 19,350 10,980 401,276 421 53,852 39,915 5,424,045 135,785,696 2,337,895 759,800 2,152,654 (236,037) 5,014,313 330,433 (32,122) 39,158 (141,382) 196,087 692 2,043,883 7,254,976 ¥143,040,672 ¥ 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 $1,128,969 26,112 20,418 70,750 14,529 76,075 107,630 3,684 11,559 56,519 5,403 57,993 591 35 559 31 236 134 4,886 5 656 486 66,042 1,653,302 28,466 9,251 26,210 (2,874) 61,053 4,023 (391) 477 (1,721) 2,388 8 24,886 88,335 $1,741,637 SMFG 2012 69 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 2012 2011 Millions of U.S. dollars (Note 1) 2012 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 24): ¥1,631,592 1,226,546 242,086 5,890 6,823 29,742 68,943 51,560 1,770 955,680 198,192 1,110,566 75,272 3,973,075 290,223 134,476 51,522 3,694 6,852 77,816 15,860 132,099 880,998 1,421,363 4,244 291,179 3,020,108 952,966 Current .............................................................................................................. Deferred ............................................................................................................ Income before minority interests ........................................................................ Minority interests in net income ........................................................................... Net income ........................................................................................................... 103,478 207,860 641,627 123,090 ¥ 518,536 ¥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 97,446 143,325 586,542 110,646 ¥ 475,895 $19,866 14,934 2,948 72 83 362 839 628 22 11,636 2,413 13,522 916 48,375 3,534 1,637 627 45 84 948 193 1,608 10,727 17,306 52 3,545 36,772 11,603 1,260 2,531 7,812 1,498 $ 6,314 (Consolidated Statements of Comprehensive Income) Millions of yen Year ended March 31 Income before minority interests ........................................................................ Other comprehensive income (Note 23) ............................................................. Net unrealized gains (losses) on other securities ............................................. Net deferred gains (losses) on hedges ............................................................. Land revaluation excess ................................................................................... Foreign currency translation adjustments ........................................................ Share of other comprehensive income of affiliates .......................................... Total comprehensive income .............................................................................. Comprehensive income attributable to shareholders of the parent ................... Comprehensive income attributable to minority interests ............................... See accompanying notes to consolidated financial statements. 2012 ¥641,627 23,605 69,103 (22,964) 5,613 (23,496) (4,651) 665,232 541,270 123,961 2011 ¥586,542 (173,166) (150,002) 29,587 — (60,928) 8,176 413,375 343,920 69,455 Millions of U.S. dollars (Note 1) 2012 $7,812 287 841 (279) 68 (286) (57) 8,099 6,590 1,509 70 SMFG 2012 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 2012 2011 Millions of U.S. dollars (Note 1) 2012 Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: ¥2,337,895 ¥2,337,895 $28,466 Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ — ¥2,337,895 — ¥2,337,895 — $28,466 Capital surplus Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: 978,851 978,897 11,918 Disposal of treasury stock ............................................................................ Cancellation of treasury stock ...................................................................... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (9,047) (210,003) (219,050) ¥ 759,800 (46) — (46) ¥ 978,851 (110) (2,557) (2,667) $ 9,251 Retained earnings Balance at the beginning of the 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 .................................................... 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 1,776,433 1,451,945 21,629 (142,010) 518,536 15 1 (7) (16) (90) (208) 376,220 ¥2,152,654 (152,878) 475,895 13 3 (13) (10) (126) 1,604 324,488 ¥1,776,433 (1,729) 6,314 0 0 (0) (0) (1) (3) 4,581 $26,210 Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: (171,760) (124,061) (2,091) Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Cancellation of treasury stock ...................................................................... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (321,521) 47,242 210,003 (64,276) ¥ (236,037) (47,759) 60 — (47,699) ¥ (171,760) (3,915) 575 2,557 (783) $ (2,874) Total stockholders’ equity Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: Cash dividends ............................................................................................. Net income ................................................................................................... Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Cancellation 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 .................................................... 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 ................................................................ 4,921,419 4,644,677 59,922 (142,010) 518,536 (321,521) 38,194 — 15 1 (7) (16) (90) (208) 92,893 ¥5,014,313 (152,878) 475,895 (47,759) 13 — 13 3 (13) (10) (126) 1,604 276,742 ¥4,921,419 (1,729) 6,314 (3,915) 465 — 0 0 (0) (0) (1) (3) 1,131 $61,053 SMFG 2012 71 SMFG Consolidated Statements of Changes in Net Assets (Continued) Year ended March 31 Accumulated other comprehensive income Net unrealized gains on other securities Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: ¥ 272,306 ¥ 412,708 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 ................................................................ 58,127 58,127 ¥ 330,433 (140,402) (140,402) ¥ 272,306 $ 3,316 707 707 $ 4,023 Net deferred losses on hedges Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: (9,701) (39,367) (118) 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 ................................................................ (22,420) (22,420) ¥ (32,122) 29,666 29,666 ¥ (9,701) Land revaluation excess Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: 33,357 34,955 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 ................................................................ 5,800 5,800 ¥ 39,158 (1,597) (1,597) ¥ 33,357 (273) (273) $ (391) 406 71 71 $ 477 Foreign currency translation adjustments Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: (122,889) (101,650) (1,496) Net changes in items other than stockholders’ equity in the fiscal year ...... Net changes in the fiscal year....................................................................... Balance at the end of the fiscal year ................................................................ (18,493) (18,493) ¥ (141,382) (21,238) (21,238) ¥ (122,889) Total accumulated other comprehensive income Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: 173,073 306,646 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 ................................................................ 23,013 23,013 ¥ 196,087 (133,573) (133,573) ¥ 173,073 Stock acquisition rights Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: 262 81 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 ................................................................ 429 429 ¥ 692 180 180 ¥ 262 Minority interests Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: 2,037,318 2,049,400 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 ................................................................ 6,564 6,564 ¥2,043,883 (12,081) (12,081) ¥2,037,318 Total net assets Balance at the beginning of the fiscal year ...................................................... Changes in the fiscal year: Cash dividends ............................................................................................. Net income ................................................................................................... Purchase of treasury stock ........................................................................... Disposal of treasury stock ............................................................................ Cancellation 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 .................................................... 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 ................................................................ 7,132,073 7,000,805 (142,010) 518,536 (321,521) 38,194 — 15 1 (7) (16) (90) (208) 30,008 122,902 ¥7,254,976 (152,878) 475,895 (47,759) 13 — 13 3 (13) (10) (126) 1,604 (145,474) 131,268 ¥7,132,073 See accompanying notes to consolidated financial statements. 72 SMFG 2012 (225) (225) $ (1,721) 2,108 280 280 $ 2,388 3 5 5 $ 8 24,806 80 80 $24,886 86,839 (1,729) 6,314 (3,915) 465 — 0 0 (0) (0) (1) (3) 365 1,496 $88,335 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 losses on interest repayment .................................. Interest income ................................................................................................. Interest expenses ............................................................................................. Net gains on securities ..................................................................................... Net losses from money held in trust ................................................................. Net exchange losses ........................................................................................ Net 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 operating activities.......................................................... SMFG Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 ¥ 952,966 165,113 3,861 21,681 — (25,050) 31,122 (90,007) 2,816 378 (5,083) (194) 422 1,056 (25,756) (1,631,592) 290,223 (130,612) 1,464 16,145 3,765 (1,588,903) 1,029,341 (828,051) 2,299,767 228,846 (1,994,204) 462,914 (793,288) 200,855 472,525 856,129 97,497 (205,926) 46,712 30,875 (233,809) 352,424 227,552 1,663,901 (295,539) 327,828 1,940,166 (101,981) 1,838,185 ¥ 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 $ 11,603 2,010 47 264 — (305) 379 (1,096) 34 5 (62) (2) 5 13 (314) (19,866) 3,534 (1,590) 18 197 46 (19,346) 12,533 (10,082) 28,001 2,786 (24,281) 5,636 (9,659) 2,445 5,753 10,424 1,187 (2,507) 569 376 (2,847) 4,291 2,771 20,259 (3,598) 3,992 23,623 (1,242) 22,381 SMFG 2012 73 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 ................................................... Purchases of treasury stocks of subsidiaries ................................................... Proceeds from purchase of stocks of subsidiaries resulting in change in scope of consolidation ................................................................................... Purchases of stocks of subsidiaries resulting in change in scope of consolidation .................................................................................................. Proceeds from sale of stocks of subsidiaries resulting in change in scope of consolidation ................................................................................... Net cash used in investing activities .................................................................. Cash flows from financing activities: Proceeds from issuance of subordinated borrowings ...................................... Repayment of subordinated borrowings .......................................................... Proceeds from issuance of subordinated bonds and bonds with stock acquisition rights .................................................................................... Repayment of subordinated bonds and bonds with stock acquisition rights ............................................................................................. 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 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 .................................... Cash and due from banks at the end of the year .............................................. See accompanying notes to consolidated financial statements. Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 ¥(50,614,876) 32,372,433 15,925,697 (3,011) 1,540 (131,154) 30,343 (101,447) 24 — (1,773) ¥(67,169,471) 36,624,700 19,626,268 (6,942) 5,236 (182,839) 6,966 (101,624) 528 314 — — 59,408 (67,369) (10,756) 50 (2,589,543) — (11,148,211) 106,000 (103,000) 80,000 (87,500) 557,360 256,751 (306,471) (141,921) — — (93,125) (321,521) 2,390 (14) 183 (300,119) (4,757) (1,056,236) 5,645,094 ¥ 4,588,858 (314,900) (152,612) 471 (309) (97,609) (47,759) 13 (1,001) 17 (364,438) (7,185) 2,273,901 3,371,193 ¥ 5,645,094 $(616,277) 394,161 193,908 (37) 19 (1,597) 369 (1,235) 0 — (22) — (820) 1 (31,530) 1,291 (1,254) 6,786 (3,731) (1,728) — — (1,134) (3,915) 29 (0) 2 (3,654) (58) (12,861) 68,734 $ 55,873 74 SMFG 2012 Notes to Consolidated Financial Statements Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Years ended March 31, 2012 and 2011 SMFG 1. Basis of Presentation Sumitomo Mitsui Financial Group, Inc. (“SMFG”) was established on December 2, 2002 as a holding company for the SMFG group through a statutory share transfer (kabushiki iten) of all of the out- standing equity securities of Sumitomo Mitsui Banking Corporation (“SMBC”) in exchange for SMFG’s newly issued securities. SMFG is a joint stock corporation with limited liability (Kabushiki Kaisha) incorporated under the 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, 2012, which was ¥82.13 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 337 companies 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. SMBC Nikko Securities Inc. Sumitomo Mitsui Finance and Leasing Company, Limited Sumitomo Mitsui Card Company, Limited Cedyna Financial Corporation Promise Co., Ltd. (“Promise”) 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, 2012 are as follows: 7 companies including Promise were included in the scope of consolidated subsidiaries as a result of a tender offer for shares of Promise by SMBC and a subscription by SMFG for new shares issued by Promise by way of third- party allotment. 30 companies including Minato Equity Support Investment Limited Partnership were also newly consolidated due to establishment and other reasons. 18 companies including SMBC Support & Solution Co., Ltd. were excluded from the scope of consolidated subsidiaries because they were no longer subsidiaries due mainly to mergers. 9 companies including Rouge 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. 193 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 Consolidated Financial Statements Regulations. SMFG 2012 75 SMFG Notes to Consolidated Financial Statements Other unconsolidated subsidiaries including SBCS Co., Ltd. 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, as such, they do not hinder a rational judg- ment of SMFG’s financial position and results of operations when excluded from the scope of consolidation. (b) Application of the equity method Japanese accounting standards also require that any unconsolidated subsidiaries and affiliates which SMFG is able to exercise material influence over their financial and operating policies be accounted for by the equity method. (i) Unconsolidated subsidiaries accounted for by the equity method 4 companies Principal company: SBCS Co., Ltd. (ii) Equity method affiliates 39 companies Principal companies: Sumitomo Mitsui Auto Service Company, Limited Daiwa SB Investments Ltd. Changes in the equity method affiliates in the fiscal year ended March 31, 2012 are as follows: Hitachi Capital Auto Lease Corporation became equity method affiliates through acquisition of shares by Sumitomo Mitsui Auto Service Company, Limited. 5 other companies also became equity method affiliates due to increase of significance and other reasons. 6 companies including Promise were excluded from the scope of equity method affiliates because they were no longer equity method affiliates through a tender offer for shares of Promise by SMBC and a subscription by SMFG for new shares issued by Promise by way of third-party allotment. 4 companies including At-Loan Co., Ltd. were excluded from the scope of equity method affiliates because they were no longer equity method affiliates due mainly to mergers. (iii) Unconsolidated subsidiaries that are not accounted for by the equity method 193 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 Consolidated Financial Statements Regulations. (iv) Affiliates that are not accounted for by the equity method Principal company: Daiwa SB Investments (USA) Ltd. 76 SMFG 2012 Affiliates that are not accounted for by the equity method are also excluded from the scope of equity method because their total amounts in terms of net income and retained earnings are immaterial, and as such, they do not hinder a rational judgment of SMFG’s financial position and results of operations when excluded from the scope of equity method. (c) The balance sheet dates of consolidated subsidiaries (i) The balance sheet dates of the consolidated subsidiaries are as follows: 1 company May 31 .................................................. 5 companies June 30 ................................................. 2 companies July 31 .................................................. 3 companies September 30 ........................................ 1 company October 31 ............................................ November 30 ........................................ 8 companies December 31 ......................................... 122 companies January 31 ............................................. 19 companies 9 companies February 29 ........................................... March 31 ............................................... 167 companies (ii) The subsidiaries with balance sheets dated May 31, June 30, July 31, September 30, November 30 are consolidated using the financial statements as of March 31 for the purpose of consolidation. The subsidiaries with balance sheets dated October 31 are consolidated using the financial statements as of January 31. Certain subsidiaries with balance sheets dated December 31 and January 31 are consolidated using the financial statements as of March 31. Other subsidiaries are consolidated using them on their respective balance sheet dates. Appropriate adjustments were made for material transac- tions during the periods between their respective balance sheet dates and the consolidated closing date. (d) Special purpose entities (i) Outline of special purpose entities and transactions SMBC, a consolidated subsidiary of SMFG, provides credit lines, liquidity lines and loans to 13 special purpose entities (“SPEs”) for their fund 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. The combined assets and liabilities of the 13 SPEs as of their most recent closing dates of 2012 were ¥2,175,773 million ($26,492 million) and ¥2,175,548 million ($26,489 million), respectively. SMBC has no voting rights in the SPEs and sends no directors or employees. (ii) The amount of principal transactions with the SPEs as of and for the fiscal years ended March 31, 2012 and 2011 were as follows: Millions of yen 2012 March 31 Loans and bills discounted .................. ¥1,486,284 ¥1,592,714 593,578 Credit lines ................... 291,991 Liquidity lines .............. 723,383 352,547 2011 Millions of U.S. dollars 2012 $18,097 8,808 4,293 Notes to Consolidated Financial Statements SMFG Year ended March 31 Interest on loans and discounts .................... Fees and commissions ... Millions of yen 2012 2011 ¥13,388 1,842 ¥15,978 1,665 Millions of U.S. dollars 2012 $163 22 (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. Profit and losses on trading- purpose transactions are recognized on a trade date basis and recorded as “Trading income” and “Trading losses” on the consolidated statements of income. Securities and monetary claims purchased for trading purposes are stated at the fiscal year-end market value, and financial derivatives such as swaps, futures and options are stated at amounts that would be settled if the transactions were terminated at the consolidated balance sheet date. “Trading income” and “Trading losses” include interest received or paid during the fiscal year. The year-on-year valuation differences of securities and monetary claims are also recorded in the above-mentioned accounts. As for the derivatives, assuming that the settlement will be made in cash, the year-on-year valuation differences are also recorded in the above-mentioned accounts. (3) Securities (a) 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 in other securities that have market prices are carried at their average market prices during the final month of the fiscal year, and bonds and others that have market prices are carried at their fiscal year-end market prices (cost of securities sold is calculated using primarily the moving-average method). Other secu- rities which are 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, excluding those for trading purposes, are carried at fair value. (5) Depreciation (a) Tangible fixed assets (excluding lease assets) Buildings owned by SMFG and SMBC are depreciated using the straight-line method. 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 terms are their expected lifetime and salvage values are 0. (6) Reserve for possible loan losses The reserve for possible loan losses of major consolidated subsidiaries is provided as detailed below in accordance with the internal standards for write-offs and provisions. For claims on borrowers that have entered into bankruptcy, special liquidation proceedings or similar legal proceedings (“bankrupt borrowers”) or borrowers that are not legally or formally insolvent but are regarded as substantially in the same situation (“effectively bankrupt borrowers”), a reserve is provided based on the amount of claims, after the write-off stated below, net of the expected amount of recoveries from collateral and guarantees. For claims on borrowers that are not currently bankrupt but are perceived to have a high risk of falling into bankruptcy (“potentially bankrupt borrowers”), a reserve is provided in the amount deemed necessary based on an overall solvency assess- ment of the claims, net of the expected amount of recoveries from collateral and guarantees. Discounted cash flows (“DCF”) method is used for claims on borrowers whose cash flows from collection of principals and interest can be rationally estimated and SMBC applies it to claims on large potentially bankrupt borrowers and claims on large borrowers requiring close monitoring that have been classified as “Past due loans (3 months or more)” or “Restructured loans,” whose total loans from SMBC exceed a certain amount. SMBC establishes a reserve for possible loan losses using the DCF method for such claims in the amount of the difference between the present value of principal and interest (calculated using the rationally estimated cash flows discounted at the initial contractual interest rate) and the book value. SMFG 2012 77 SMFG Notes to Consolidated Financial Statements For other claims, a reserve is provided based on the histori- cal loan-loss ratio. For claims originated in specific overseas countries, an additional reserve is provided in the amount deemed necessary based on the assessment of political and economic conditions. Branches and credit supervision departments assess all claims in accordance with the internal rules for self-assessment of assets, and the Credit Review Department, independent from these operating sections, audits their assessment. The reserve is provided based on the results of these assessments. The reserve for possible loan losses of SMFG and other consolidated subsidiaries for general claims is provided in the amount deemed necessary based on the historical loan-loss ratios, and for doubtful claims in the amount deemed uncol- lectible 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 ¥685,871 million ($8,351 million) and ¥867,866 million at March 31, 2012 and 2011, 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 within the employees’ average remaining service period at incurrence. Unrecognized net actuarial gain or loss is amortized using the straight-line method, primarily over 9 years within the employees’ average remaining service period, commencing from the next fiscal year of incurrence. (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. 78 SMFG 2012 (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 losses on interest repayment The reserve for losses 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 contingent liabilities and provided for compensation for losses from securities related transactions or derivative transactions, pursu- ant 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 full 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 basis over the full 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. Notes to Consolidated Financial Statements SMFG As for the portfolio hedges to offset market fluctuation, SMBC assesses the effectiveness of such hedges by clas- sifying the hedged items (such as deposits and loans) and the hedging instruments (such as interest rate swaps) by their maturity. As for the portfolio hedges to fix cash flows, SMBC assesses the effectiveness of such hedges by verifying the correlation between the hedged items and the hedging instruments. As for the individual hedges, SMBC also 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, 2012 and 2011 were ¥309 million ($4 million) and ¥999 million, respectively. Gross amounts of deferred hedge gains on “macro hedge” (before deducting tax effect) at March 31, 2012 and 2011 were ¥188 million ($2 million) and ¥960 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 subsidiaries or internal transactions between trading accounts and other accounts (or among internal sections), SMBC manages the interest rate swaps and currency swaps that are designated as hedging instruments in accordance with the strict criteria for external transactions stipulated in JICPA Industry Audit Committee Report No. 24 and No. 25. Therefore, SMBC accounts for the gains or losses that arise from interest rate swaps and currency swaps in its earnings or defers them, rather than eliminating them. Certain other consolidated subsidiaries apply the deferred hedge accounting or fair value hedge accounting or the special treatment for interest rate swaps. (18) Amortization of goodwill Goodwill on SMBC Friend Securities Co., Ltd., Sumitomo Mitsui Finance and Leasing Company, Limited, SMBC Nikko Securities Inc., Kansai Urban Banking Corporation, Cedyna Financial Corporation and Promise Co., Ltd. is amortized using the straight-line method over 20 years. Goodwill on other companies is charged or credited to income directly when incurred. (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) Unapplied Accounting Standards, etc. (Revisions of Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, revised on March 25, 2011), etc.) A special purpose entity (“SPE”) that meets certain requirements was previously assumed not to be regarded as a subsidiary of the entity that either had invested in the SPE or assigned assets to the SPE. Following the revisions of the aforementioned accounting standard, etc., the treatment is only applied to a case where a company has assigned assets to an SPE. SMFG intends to adopt the revised accounting standard, etc. from the beginning of the fiscal year commenc- ing on April 1, 2013. As a result of the adoption of the revised accounting standard, etc., SPEs that have previously not been regarded as a subsidiary of SMFG but whose assets have not been assigned by SMFG will be additionally included in the scope of consoli- dation, resulting in inclusion of assets, liabilities, profits and losses of the SPEs in the consolidated financial statements of SMFG. Effects of adoption of the revised accounting standard, etc. are currently examined. SMFG 2012 79 SMFG Notes to Consolidated Financial Statements (22) Additional Information (a) Changes of Accounting Procedures and Presentation SMFG has adopted “Accounting Standard for Accounting Changes and Error Corrections” (ASBJ Statement No. 24, issued on December 4, 2009) and “Guidance on Accounting Standard for Accounting Changes and Error Corrections” (ASBJ Guidance No. 24, issued on December 4, 2009) for changes in accounting policies and corrections of figures from the fiscal year ended March 31, 2012. (b) Effects of changes in the corporate income tax rate Following the promulgation of the “Act for Partial Amendment of the Income Tax Act, etc. for the Purpose of Creating a Taxation System Responding to Changes in Economic and Social Structures” (Act No. 114, 2011) and the “Act on Special Measures for Securing Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake” (Act No. 117, 2011) on December 2, 2011, the corporate income tax rate will be lowered and a special restoration surtax will be imposed from fiscal years beginning on or after April 1, 2012. Additionally, the act for the use of tax loss carryforwards has been amended and, from fiscal years beginning on or after April 1, 2012, the use of tax loss carryforwards will be limited to the equivalent of 80% of taxable income before deducting tax loss carryforwards. As a result of this change, net income decreased by ¥39,589 million ($482 million) for the year ended March 31, 2012. 3. Trading Assets Trading assets at March 31, 2012 and 2011 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 ............................................................................................. Millions of yen 2012 ¥4,027,609 3,419 19,503 3,888,692 257,718 ¥8,196,944 2011 ¥2,817,536 3,857 5,338 3,514,859 291,305 ¥6,632,898 Millions of U.S. dollars 2012 $49,039 42 237 47,348 3,138 $99,804 4. Securities Securities at March 31, 2012 and 2011 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 U.S. dollars 2012 $357,081 5,782 38,423 31,842 84,709 $517,837 *1 Unsecured loaned securities for which borrowers have the right to sell or pledge in the amount of ¥51,022 million ($621 million) and ¥50,935 million are included in Japanese 2011 ¥25,934,346 544,409 3,256,034 2,741,796 7,475,535 ¥39,952,123 2012 ¥29,327,057 474,884 3,155,712 2,615,168 6,957,128 ¥42,529,950 Millions of yen government bonds in Securities and in trading securities in Trading assets at March 31, 2012 and 2011, 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, ¥1,961,135 million ($23,878 million) are pledged, and ¥378,167 million ($4,604 million) are held in hand at March 31, 2012. The respective amounts at March 31, 2011 were ¥3,032,285 million and ¥232,420 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 ¥1,851,841 million ($22,548 million) and ¥1,969,902 million at March 31, 2012 and 2011, respectively. *3 Japanese stocks and other include investments in unconsolidated subsidiaries and affiliates of ¥231,200 million ($2,815 million) and ¥279,829 million at March 31, 2012 and 2011, respectively. *4 Japanese stocks and other include investments in jointly controlled entities of ¥107,866 million ($1,313 million) and ¥97,868 million at March 31, 2012 and 2011, respectively. 80 SMFG 2012 Notes to Consolidated Financial Statements SMFG 5. Loans and Bills Discounted (1) Loans and bills discounted at March 31, 2012 and 2011 consisted of the following: March 31 Bills discounted ............................................................................................... Loans on notes ................................................................................................. Loans on deeds ................................................................................................. Overdrafts ....................................................................................................... Millions of yen 2012 ¥ 202,971 2,070,729 53,647,541 6,799,356 ¥62,720,599 2011 ¥ 184,822 2,176,918 51,925,319 7,061,295 ¥61,348,355 (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 2012 2011 ¥ 74,218 1,145,347 22,502 562,882 ¥1,804,951 ¥ 90,777 1,031,828 25,438 498,323 ¥1,646,369 Millions of U.S. dollars 2012 $ 2,471 25,213 653,203 82,787 $763,674 Millions of U.S. dollars 2012 $ 904 13,945 274 6,854 $21,977 *1 “Bankrupt loans” are loans, after write-off, to legally bankrupt borrowers as defined in Articles 96-1-3 and 96-1-4 of the Enforcement Ordinance No. 97 of the Japanese Corporate Tax Law (issued in 1965) and on which accrued interest income is not recognized as there is substantial doubt about the ultimate collectability of either principal or interest because they are past due for a considerable period of time or for other reasons. *2 “Non-accrual loans” are loans on which accrued interest income is not recognized, excluding “Bankrupt loans” and loans on which interest payments are deferred in order to support the borrowers’ recovery from financial difficulties. *3 “Past due loans (3 months or more)” are loans on which the principal or interest is past due for 3 months or more, excluding “Bankrupt loans” and “Non-accrual loans.” *4 “Restructured loans” are loans on which terms and conditions have been amended in favor of the borrowers (e.g., reduction of the original interest rate, deferral of interest payments, extension of principal repayments or debt forgiveness) in order to support the borrowers’ recovery from financial difficulties, excluding “Bankrupt loans,” “Non-accrual loans” and “Past due loans (3 months or more).” (3) Bills discounted are accounted for as financial transactions in accordance with JICPA Industry Audit Committee Report No. 24. SMFG’s banking subsidiaries have rights to sell or pledge bank acceptance bought, commercial bills discounted, documentary bills and foreign exchanges bought without restrictions. The total face value at March 31, 2012 and 2011 was ¥754,204 million ($9,183 million) and ¥667,310 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, 2012 and 2011 were ¥47,220,313 million ($574,946 million) and ¥45,842,366 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, 2012 and 2011 were ¥39,753,611 million ($484,033 million) and ¥39,563,617 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, 2012 and 2011 consisted of the following: March 31 Prepaid expenses .................................................................................................. Accrued income ................................................................................................... Deferred assets ..................................................................................................... Financial derivatives* .......................................................................................... Other .................................................................................................................. * Referred to in Note 31 Millions of yen 2012 ¥ 35,779 259,380 779,599 1,264,676 2,283,320 ¥4,622,756 2011 ¥ 34,563 236,357 821,139 1,294,264 2,218,407 ¥4,604,732 Millions of U.S. dollars 2012 $ 436 3,158 9,492 15,399 27,801 $56,286 SMFG 2012 81 SMFG Notes to Consolidated Financial Statements 7. Tangible Fixed Assets Tangible fixed assets at March 31, 2012 and 2011 consisted of the following: Millions of yen 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. 2012 ¥ 361,205 555,179 9,063 12,585 242,488 ¥1,180,522 ¥ 750,082 2011 ¥ 350,494 551,839 10,527 4,464 251,583 ¥1,168,908 ¥ 717,073 8. Intangible Fixed Assets Intangible fixed assets at March 31, 2012 and 2011 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, 2012 and 2011 consisted of the following: March 31 Assets pledged as collateral: Millions of yen 2012 ¥282,797 397,537 200 119,237 ¥799,773 2011 ¥262,068 352,790 361 58,995 ¥674,216 Millions of yen 2012 2011 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 ............................................................................. ¥ 294,382 490,255 7,096 3,715,510 7,281,341 2,572,382 7,740 14,336 4,412 19,144 825,000 1,676,902 5,180,034 513,941 4,312,097 10,149 109,212 ¥ 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 Millions of U.S. dollars 2012 $ 4,398 6,760 110 153 2,953 $14,374 $ 9,133 Millions of U.S. dollars 2012 $3,443 4,840 3 1,452 $9,738 Millions of U.S. dollars 2012 $ 3,584 5,969 86 45,239 88,656 31,321 94 175 54 233 10,045 20,418 63,071 6,258 52,503 124 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, 2012 and 2011: March 31 Cash and due from banks and Deposits with banks .............................................. Trading assets ...................................................................................................... Securities ............................................................................................................. 2012 ¥ 23,993 86,879 24,367,992 2011 ¥ 32,987 177,403 20,790,338 Millions of yen Millions of U.S. dollars 2012 $ 292 1,058 296,700 82 SMFG 2012 Notes to Consolidated Financial Statements SMFG At March 31, 2012, other assets included surety deposits of ¥124,516 million ($1,516 million), variation margins of futures market transactions of ¥17,906 million ($218 million) and other variation margins of ¥66,197 million ($806 million). At March 31, 2011, other assets included surety deposits of ¥119,299 million, variation margins of futures market transactions of ¥18,029 million and other variation margins of ¥84,382 million. 10. Deposits Deposits at March 31, 2012 and 2011 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, 2012 and 2011 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, 2012 and 2011 consisted of the following: Millions of yen March 31 Borrowed money*2 ...................................................... ¥8,839,648 ¥10,769,668 2011 2012 Millions of yen 2012 ¥ 7,685,782 40,474,217 690,036 4,497,785 26,866,418 8,593,638 3,914,321 ¥92,722,199 2011 ¥ 7,046,031 38,444,302 721,677 4,931,391 26,891,477 8,366,323 3,964,058 ¥90,365,263 Millions of yen 2012 ¥2,172,857 7,453 17,455 4,050,294 ¥6,248,061 2011 ¥1,623,046 1,803 5,639 3,617,812 ¥5,248,302 Millions of U.S. dollars 2012 $ 93,581 492,807 8,402 54,764 327,121 104,634 47,660 $1,128,969 Millions of U.S. dollars 2012 $26,456 91 212 49,316 $76,075 Millions of U.S. dollars 2012 $107,630 Average interest rate*1 2012 0.57% Due Jan. 2012–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 ¥374,250 million ($4,557 million) and ¥371,232 million at March 31, 2012 and 2011, respectively. The repayment schedule over the next 5 years on borrowed money at March 31, 2012 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 2012 ¥6,931,770 427,578 518,920 284,518 118,829 Millions of U.S. dollars 2012 $84,400 5,206 6,318 3,464 1,447 SMFG 2012 83 SMFG Notes to Consolidated Financial Statements 13. Bonds Bonds at March 31, 2012 and 2011 consisted of the following: March 31 Issuer Description SMBC: Short-term bonds, payable in Yen .......................... Straight bonds, payable in Yen .............................. Straight bonds, payable in Euroyen ........................ Straight bonds, payable in 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 .............................. Straight bonds, payable in U.S. dollars .................. Straight bonds, payable in Renminbi ..................... Subordinated bonds, payable in Yen ...................... Millions of yen*1 2012 2011 Millions of U.S. dollars 2012 Interest rate*2 (%) 2012 Due ¥ 19,999 [19,999] 1,233,795 [216,897] 15,900 574,424 ($6,994,089 thousand) 82,799 (A$969,891 thousand) [46,096] 1,586,411 [39,999] 346,494 209,352 ($2,549,037 thousand) [61,341] 117,717 (€1,072,787 thousand) 265,916 [49,700] 60,496 ($500,000 thousand) [60,496] 6,520 (RMB¥500,000 thousand) 142,099 ¥ 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) 113,411 {26,010} — $ 243 0.08 Apr. 2012 15,023 0.12571–1.716 Apr. 2012–May 2025 194 0.00–4.58546 Mar. 2036–Feb. 2037 6,994 1.5112–3.95 Jul. 2013–Jan. 2022 1,008 4.28–5.76 Mar. 2013–Dec. 2014 19,316 1.03586–2.80 Jun. 2012–Dec. 2026 4,219 2,549 0.44571–2.97 May 2017–Perpetual 4.85–8.00 Jun. 2012–Perpetual 1,433 4.00–4.375 Nov. 2020–Perpetual 3,238 0.31938–8.15 Apr. 2012–Mar. 2042 737 5.95 Jun. 2012 — 79 2.50–3.00 Sep. 2013–Sep. 2014 125,798 1,730 2.01–4.50 Mar. 2018–Perpetual Short-term bonds, payable in Yen .......................... 929,388 [929,388] ¥5,591,316 1,142,198 {1,142,198} ¥5,049,293 11,316 0.112–0.3000002 Apr. 2012–Dec. 2012 $68,079 *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, 2012 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 2012 ¥1,423,939 454,897 446,103 607,538 487,148 Millions of U.S. dollars 2012 $17,338 5,539 5,432 7,397 5,931 84 SMFG 2012 Notes to Consolidated Financial Statements SMFG 14. Other Liabilities Other liabilities at March 31, 2012 and 2011 consisted of the following: March 31 Accrued expenses ................................................................................................. Unearned income ................................................................................................. Income taxes payable ........................................................................................... Financial derivatives*1 ......................................................................................... Lease liabilities*2 ................................................................................................. Other .................................................................................................................. Millions of yen 2012 ¥ 137,287 154,480 59,789 895,750 54,169 3,461,483 ¥4,762,961 2011 ¥ 132,089 167,880 47,431 818,962 64,436 2,957,458 ¥4,188,259 Millions of U.S. dollars 2012 $ 1,672 1,881 728 10,906 660 42,146 $57,993 *1 Referred to in Note 31 *2 Average interest rate on lease liabilities for the year ended March 31, 2012 was 7.00%. 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, 2012 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 2012 ¥18,382 12,926 8,994 6,279 2,704 Millions of U.S. dollars 2012 $224 157 110 76 33 15. Land Revaluation Excess SMBC and another consolidated subsidiary revaluated their own land for business activities in accordance with “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 Another 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). Another 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). 16. Capital Stock Capital stock consists of common stock and preferred stock. Common stock and preferred stock at March 31, 2012 and 2011 were as follows: Number of shares 2012 2011 March 31 Common stock ........................................................................................ 3,000,000,000 1,414,055,625 — Preferred stock (Type 5) ........................................................................... — Preferred stock (Type 6) ........................................................................... — Preferred stock (Type 7) ........................................................................... — Preferred stock (Type 8) ........................................................................... Preferred stock (Type 9) ........................................................................... — Total ........................................................................................................ 3,000,634,001 1,414,055,625 167,000 70,001 167,000 115,000 115,000 Authorized Issued Authorized 3,000,000,000 167,000 70,001 167,000 115,000 115,000 3,000,634,001 Issued 1,414,055,625 — 70,001 — — — 1,414,125,626 SMFG 2012 85 SMFG Notes to Consolidated Financial Statements 17. Fees and Commissions Fees and commissions for the fiscal years ended March 31, 2012 and 2011 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 2012 2011 ¥ 92,397 126,984 90,350 18,896 6,325 71,066 208,853 142,940 197,865 ¥955,680 ¥ 33,301 98,797 ¥132,099 ¥ 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 18. Trading Income Trading income for the fiscal years ended March 31, 2012 and 2011 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 2012 ¥114,978 7,634 74,328 1,251 ¥198,192 2011 ¥ 94,234 1,538 140,157 1,162 ¥237,093 19. Other Operating Income Other operating income for the fiscal years ended March 31, 2012 and 2011 consisted of the following: Year ended March 31 Gains on sale of bonds ......................................................................................... Gains on redemption of bonds ............................................................................. Lease-related income ............................................................................................ Gains on foreign exchange transactions ................................................................ Gains on financial derivatives .............................................................................. Other .................................................................................................................. Millions of yen 2012 ¥ 176,344 119 789,509 23,270 — 121,322 ¥1,110,566 2011 ¥ 209,496 105 693,492 — 11,336 125,231 ¥1,039,662 20. Other Operating Expenses Other operating expenses for the fiscal years ended March 31, 2012 and 2011 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 2012 ¥ 13,616 5,692 — 2,528 718,104 — 2,537 138,518 ¥880,998 2011 ¥ 47,874 7,194 984 2,701 627,378 44,556 — 127,554 ¥858,243 86 SMFG 2012 Millions of U.S. dollars 2012 $ 1,125 1,546 1,100 230 77 865 2,543 1,741 2,409 $11,636 $ 405 1,203 $ 1,608 Millions of U.S. dollars 2012 $1,400 93 905 15 $2,413 Millions of U.S. dollars 2012 $ 2,147 2 9,613 283 — 1,477 $13,522 Millions of U.S. dollars 2012 $ 166 69 — 31 8,743 — 31 1,687 $10,727 Notes to Consolidated Financial Statements SMFG 21. Other Income Other income for the fiscal years ended March 31, 2012 and 2011 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 2012 ¥15,654 10 2,741 4,800 25,050 27,014 ¥75,272 2011 ¥27,523 203 884 2,813 12,655 29,427 ¥73,507 22. Other Expenses Other expenses for the fiscal years ended March 31, 2012 and 2011 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 2012 ¥ 90,305 11,659 31,875 1,474 25,364 31,122 6,507 3,861 — — 89,008 ¥291,179 2011 ¥156,571 4,551 114,921 352 6,834 13,319 5,914 5,411 14,530 3,552 20,921 ¥346,881 Millions of U.S. dollars 2012 $191 0 33 58 305 329 $916 Millions of U.S. dollars 2012 $1,099 142 388 18 309 379 79 47 — — 1,084 $3,545 Year ended March 31 Tokyo metropolitan area ........................................ Branches (11 branches) Purpose of use 2012 Area Type Land and buildings, etc. Corporate assets (—) Idle assets (38 items) Other (4 items) Kinki area ............................................................. Branches (31 branches) Land and buildings, etc. Idle assets (41 items) Other (1 item) Other .................................................................... Branch (1 branch) Land and buildings, etc. Idle assets (16 items) Millions of yen 2012 ¥ 198 — 1,168 58 393 1,630 2 27 381 2011 ¥ — 254 1,070 461 69 3,542 — — 13 Millions of U.S. dollars 2012 $ 2 — 14 1 5 20 0 0 5 At SMBC, a branch, which continuously manages and determines its income and expenses, is the smallest unit of asset group for recognition and measurement of impairment loss of fixed assets. Assets such as corporate headquarters facilities, training facilities, data and system centers, and health and recreational facilities which do not produce cash flows that can be attributed to individual assets are treated as corporate assets. As for idle assets, impairment loss is measured individually. At SMFG and other consolidated subsidiaries, a branch or other group is the small- est asset grouping unit as well. SMBC and other consolidated 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 2012 87 SMFG Notes to Consolidated Financial Statements 23. Other Comprehensive Income Fiscal year ended March 31, 2012 Reclassification adjustment and tax effect of other comprehensive income March 31 Net unrealized gains on other securities: Amount arising during the fiscal year ............................................................................. Reclassification adjustment ............................................................................................. Before adjustment to tax effect .................................................................................... Tax effect .................................................................................................................... Net unrealized gains on other securities ...................................................................... Deferred losses on hedges: Amount arising during the fiscal year ............................................................................. Reclassification adjustment ............................................................................................. Adjustment on the cost of the assets ............................................................................... Before adjustment to tax effect .................................................................................... Tax effect .................................................................................................................... Deferred losses on hedges ............................................................................................ Revaluation reserve for land: Amount arising during the fiscal year ............................................................................. Reclassification adjustment ............................................................................................. Before adjustment to tax effect .................................................................................... Tax effect .................................................................................................................... Revaluation reserve for land ........................................................................................ Foreign currency translation adjustment: Amount arising during the fiscal year ............................................................................. Reclassification adjustment ............................................................................................. Before adjustment to tax effect .................................................................................... Tax effect .................................................................................................................... Foreign currency translation adjustment ..................................................................... Share of other comprehensive income of associates accounted for by equity method Amount arising during the fiscal year ............................................................................. Reclassification adjustment ............................................................................................. Before adjustment to tax effect .................................................................................... Tax effect .................................................................................................................... Share of other comprehensive income of associates accounted for by equity method ..... Total other comprehensive income ........................................................................... Millions of yen 2012 Millions of U.S. dollars 2012 ¥241,713 (136,762) 104,950 (35,846) 69,103 (26,643) (7,882) (16) (34,543) 11,578 (22,964) — — — 5,613 5,613 (24,429) 1,059 (23,369) (126) (23,496) (7,105) 2,453 (4,651) — (4,651) ¥ 23,605 $2,943 (1,665) 1,278 (437) 841 (324) (96) (0) (420) 141 (279) — — — 68 68 (297) 13 (284) (2) (286) (87) 30 (57) — (57) $ 287 88 SMFG 2012 Notes to Consolidated Financial Statements SMFG 24. Deferred Tax Assets and Liabilities (1) Significant components of deferred tax assets and liabilities at March 31, 2012 and 2011 were as follows: March 31 Deferred tax assets: Millions of yen 2012 2011 Reserve for possible loan losses ............................................................... Net operating loss carryforwards ............................................................ Write-off of securities ............................................................................ Write-off of loans ................................................................................... Reserve for employee retirement benefits ............................................... Net unrealized gains on other securities ................................................. Net deferred losses on hedges ................................................................. Depreciation .......................................................................................... Other ..................................................................................................... Subtotal ................................................................................................. Valuation allowance ............................................................................... Total deferred tax assets ......................................................................... Deferred tax liabilities: Net unrealized 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 subsidiaries ................................................... Other ..................................................................................................... Total deferred tax liabilities ................................................................... Net deferred tax assets ............................................................................... ¥ 506,971 383,270 224,012 115,438 68,402 39,485 18,425 12,554 212,036 1,580,597 (942,722) 637,874 (146,715) (19,692) (38,524) (9,298) (5,684) (67,776) (287,692) ¥ 350,182 ¥ 454,603 273,415 316,010 161,174 77,284 33,236 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 Millions of U.S. dollars 2012 $ 6,173 4,667 2,727 1,405 833 481 224 153 2,582 19,245 (11,478) 7,767 (1,787) (240) (469) (113) (69) (825) (3,503) $ 4,264 (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, 2012 and 2011. 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, 2012 and 2011 was as follows: Statutory tax rate ............................................................................................................................... Valuation allowance ....................................................................................................................... Dividends exempted for income tax purposes ................................................................................. Gains on step acquisitions .............................................................................................................. Effects of changes in the corporate income tax rate ......................................................................... Equity in losses of affiliates ............................................................................................................ Other ............................................................................................................................................. Effective income tax rate .................................................................................................................... 2012 40.69% (11.76) (1.15) (1.07) 4.42 1.33 0.21 32.67% 2011 40.69% (11.53) (1.17) (0.62) — 0.66 1.07 29.10% (3) Reversal of deferred tax assets and liabilities from changes in the corporate income tax rate Following the promulgation of the “Act for Partial Amendment of the Income Tax Act, etc. for the Purpose of Creating a Taxation System Responding to Changes in Economic and Social Structures” (Act No. 114, 2011) and the “Act on Special Measures for Securing Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake” (Act No. 117, 2011) on December 2, 2011, the corporate income tax rate will be lowered and a special restoration surtax will be imposed from fiscal years beginning on or after April 1, 2012. In line with these changes the effective statutory tax rate in fiscal 2012 and after used by SMFG’s domestic consolidated subsidiaries in Japan for the calculation of deferred tax assets and deferred tax liabilities has consequently been revised. As a result, “Deferred tax assets” decreased by 21,119 million ($257 million), “Net unrealized gains (losses) on other securities” increased by ¥19,290 million ($235 million), “Net deferred gains (losses) on hedges” decreased by ¥2,587 million ($31 million), and “Income tax adjustments” recorded during the fiscal year ended March 31, 2012 increased by ¥42,119 million ($513 million). Similarly, “Deferred tax liabilities for land revaluation” decreased by ¥5,613 million ($68 million), while “Land revaluation excess” increased by the same amount. SMFG 2012 89 SMFG Notes to Consolidated Financial Statements The effective statutory tax rate used by Sumitomo Mitsui Banking Corporation (“SMBC”), a consolidated subsidiary of SMFG, for the calculation of deferred tax assets and deferred tax liabilities was reduced from the current rate of 40.63% to 37.94% for temporary differences and other items expected to be eliminated during the period beginning from the consolidated fiscal year beginning on April 1, 2012 through the consolidated fiscal year beginning on April 1, 2014, and to 35.57% for temporary differences and other items expected to be eliminated in the fiscal year beginning on April 1, 2015 and thereafter. As a result of these changes in tax rates, “Deferred tax assets” decreased by ¥6,592 million ($80 million), “Net unrealized gains (losses) on other securities” increased by ¥16,479 million ($201 million), “Net deferred gains (losses) on hedges” decreased by ¥2,417 million ($29 million), and “Income tax adjustments” recorded during the fiscal year ended March 31, 2012 increased by ¥20,655 million ($251 million). Moreover, “Deferred tax liabilities for land revaluation” decreased by ¥5,538 million ($67 million), and “Land revaluation excess” increased by the same amount. 25. Changes in Net Assets (1) Type and number of shares issued and treasury stock are as follows: Year ended March 31, 2012 Shares issued March 31, 2011 Number of shares Increase Decrease March 31, 2012 Common stock ................................................... 1,414,055,625 70,001 Preferred stock (First series Type 6) .................... Total .............................................................. 1,414,125,626 — — — — 70,001*1 70,001 1,414,055,625 — 1,414,055,625 Treasury stock Common stock ................................................... Preferred stock (First series Type 6) .................... Total .............................................................. 32,581,914 — 32,581,914 45,686,368*2 70,001*1 45,756,369 15,328,723*2 70,001*1 15,398,724 62,939,559 — 62,939,559 *1 Increase in number of treasury stock of the First Series Type 6 Preferred Stock: • 70,001 shares due to acquisition of the treasury stock that was executed on April 1, 2011 in accordance with the provision of Article 18 of the Articles of Incorporation of SMFG Decrease in number of both treasury stock and shares issued of the First Series Type 6 Preferred Stock: • 70,001 shares respectively due to cancellation of those shares that was executed on April 1, 2011 *2 Increase in number of treasury common shares issued: • 45,686,368 shares due to purchase of fractional shares and also acquisition of SMFG shares through market purchases in accordance with the provision of Article 8 of the Articles of Incorporation of SMFG that were subsequently delivered to the shareholders of Promise Co., Ltd. in consideration for a share exchange Decrease in number of treasury common shares issued: • 15,328,723 shares due to reduction of 7,363 shares through sale of fractional shares and exercise of stock options and reduction of 15,321,360 shares through the alloca- tion of SMFG shares held by SMFG Card & Credit, Inc., a consolidated subsidiary of SMFG for the purpose of acquiring 100% stake of Cedyna Financial Corporation, to the shareholders of Cedyna Financial Corporation on May 1, 2011, and sale of SMFG shares by consolidated subsidiaries Year ended March 31, 2011 Shares issued March 31, 2010 Number of shares Increase Decrease March 31, 2011 Common stock ................................................... 1,414,055,625 70,001 Preferred stock (First series Type 6) .................... Total .............................................................. 1,414,125,626 — — — — — — 1,414,055,625 70,001 1,414,125,626 Treasury stock 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: • 37,591 shares due to purchase of fractional shares • 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: • 5,177 shares due to sale of fractional shares 90 SMFG 2012 Notes to Consolidated Financial Statements SMFG (2) Information on stock acquisition rights is as follows: Year ended March 31, 2012 SMFG .............................. Consolidated subsidiary ... Total ................................ Year ended March 31, 2011 SMFG .............................. Consolidated subsidiary ... Total ................................ Detail of stock acquisition rights Stock options — Type of shares — — March 31, 2011 — — Number of shares Increase — — Decrease — — March 31, 2012 — — Detail of stock acquisition rights Stock options — Type of shares — — March 31, 2010 — — Number of shares Increase — — Decrease — — March 31, 2011 — — Millions of U.S. dollars March 31, 2012 $7 1 $8 Millions of yen March 31, 2012 ¥598 94 ¥692 Millions of yen March 31, 2011 ¥170 91 ¥262 (3) Information on dividends is as follows: (a) Dividends paid in the fiscal year ended March 31, 2011 Type of shares Common stock ...................................................... Preferred stock (First 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 Effective date Date of resolution: Ordinary general meeting of shareholders held on June 29, 2010 Type of shares Common stock ...................................................... Preferred stock (First 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 Millions of yen, except per share amount Cash dividends per share ¥ 50 44,250 Record date September 30, 2010 December 3, 2010 September 30, 2010 December 3, 2010 (b) Dividends paid in the fiscal year ended March 31, 2012 Type of shares Common stock ...................................................... Preferred stock (First series Type 6) ........................ Aggregate amount of dividends ¥70,514 3,097 Millions of yen, except per share amount Cash dividends per share ¥ 50 44,250 Record date March 31, 2011 March 31, 2011 Effective date June 29, 2011 June 29, 2011 Date of resolution: Ordinary general meeting of shareholders held on June 29, 2011 Type of shares Common stock ...................................................... Aggregate amount of dividends ¥70,514 Date of resolution: Meeting of the Board of Directors held on November 14, 2011 Millions of yen, except per share amount Cash dividends per share ¥50 Record date September 30, 2011 December 2, 2011 Effective date (c) Dividends to be paid in the fiscal year ending March 31, 2013 Type of shares Common stock ...................................................... Aggregate amount of dividends ¥68,230 Date of resolution: Ordinary general meeting of shareholders held on June 28, 2012 Millions of yen, except per share amount Source of dividends Retained earnings Cash dividends per share ¥50 Record date Effective date March 31, 2012 June 28, 2012 SMFG 2012 91 SMFG Notes to Consolidated Financial Statements 26. Cash Flows Fiscal year ended March 31, 2012 7 companies including Promise Co., Ltd. were newly consolidated following a tender offer by SMBC for shares and a subscription by SMFG for new shares by way of a third-party allotment. Major assets and liabilities as of the beginning of consolidation and a summary of share acquisition cost and net expenses for the acquisition are as follows: Assets ................................................................................................................................... [Loans and bills discounted] .............................................................................................. [Customers’ liabilities for acceptances and guarantees] ...................................................... Liabilities ............................................................................................................................. [Borrowed money] ............................................................................................................ [Reserve for losses on interest repayment] ......................................................................... [Acceptances and guarantees] ............................................................................................ Stock acquisition rights ........................................................................................................ Minority interests ................................................................................................................. Goodwill .............................................................................................................................. Stock acquisition cost of the 7 companies ............................................................................. Cash and cash equivalents of the 7 companies ....................................................................... Fair value of common stock of Promise owned before business combination .......................... Fair value of common stock of Promise additionally acquired through subscription for shares issued by way of third-party allotment ..................................................................... Millions of yen ¥1,671,681 795,148 564,528 (1,511,980) (300,884) (367,220) (564,528) (56) (3,576) 57,300 213,369 (4,300) (21,699) (119,999) Millions of U.S. dollars $20,354 9,682 6,874 (18,410) (3,664) (4,471) (6,874) (1) (43) 698 2,598 (53) (264) (1,461) Difference: Expenses required for acquisition of the 7 companies .......................................... ¥ 67,369 $ 820 Fiscal year ended March 31, 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 ......................................................... Millions of yen ¥2,631,525 438,497 803,639 1,124,290 Liabilities ............................................................................................................................. Borrowed money ............................................................................................................... Acceptances and guarantees .............................................................................................. ¥2,520,313 989,790 1,124,290 92 SMFG 2012 Notes to Consolidated Financial Statements SMFG 27. Employee Retirement Benefits (1) Outline of employee retirement benefits Consolidated subsidiaries in Japan have contributory funded defined-benefit pension plans such as employee pension plans and lump- sum severance indemnity plans. Certain domestic consolidated subsidiaries in Japan adopt the defined-contribution pension plan and have a general type of employee pension plans. They may grant additional benefits 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) ........................... 2012 ¥(990,449) 902,254 (88,194) 261,128 (6,624) 166,309 212,221 ¥ (45,911) Note: Some consolidated subsidiaries adopt the simple method in calculating the projected benefit obligation. 2011 ¥(976,271) 883,255 (93,016) 266,775 (10,365) 163,393 207,997 ¥ (44,604) (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 .......................................................................................................... 2012 ¥24,646 24,013 (27,169) 38,736 (6,542) 5,136 ¥58,820 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.” 2011 ¥23,505 23,621 (27,624) 45,902 (6,229) 4,812 ¥63,988 (4) Assumptions Millions of U.S. dollars 2012 $(12,060) 10,986 (1,074) 3,180 (81) 2,025 2,584 $ (559) Millions of U.S. dollars 2012 $300 292 (331) 472 (80) 63 $716 The principal assumptions used in determining benefit obligation and pension expenses at or for the fiscal years ended March 31, 2012 and 2011 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 2011 1.4% to 2.5% 5.4% to 9.0% 0% to 4.0% 5.5% to 5.6% 1.15% to 2.5% 4.7% to 7.0% 0% to 4.1% 3.8% to 5.5% 2012 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, 2012 and 2011. 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, 2012 and 2011. SMFG 2012 93 SMFG Notes to Consolidated Financial Statements 28. 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. (b) Lessor side (i) Breakdown of lease investment assets March 31 Lease receivables ................................................................................... Residual value ...................................................................................... Unearned interest income ..................................................................... Total ..................................................................................................... 2012 ¥1,172,940 89,463 (179,638) ¥1,082,766 2011 ¥1,241,757 95,359 (206,317) ¥1,130,799 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 ..................................................................................................... 2012 ¥229,520 172,714 95,022 60,591 46,063 93,592 ¥697,504 2011 ¥230,050 160,632 111,555 53,371 40,555 84,682 ¥680,846 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 ..................................................................................................... 2012 ¥ 365,967 283,506 185,126 126,973 73,022 138,342 ¥1,172,940 2011 ¥ 389,029 288,064 210,604 129,630 77,517 146,911 ¥1,241,757 Millions of U.S. dollars 2012 $14,282 1,089 (2,187) $13,184 Millions of U.S. dollars 2012 $2,795 2,103 1,157 738 561 1,139 $8,493 Millions of U.S. dollars 2012 $ 4,456 3,452 2,254 1,546 889 1,685 $14,282 (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, 2012 was ¥8,849 million ($108 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, 2012 and 2011 were as follows: March 31 Due within 1 year ................................................................................. Due after 1 year .................................................................................... Total ..................................................................................................... 2012 ¥ 42,247 294,411 ¥336,658 2011 ¥ 34,804 267,049 ¥301,854 Millions of yen Millions of U.S. dollars 2012 $ 514 3,585 $4,099 94 SMFG 2012 Notes to Consolidated Financial Statements SMFG (b) Lessor side Future minimum lease payments on operating leases which were not cancelable at March 31, 2012 and 2011 were as follows: March 31 Due within 1 year ................................................................................. Due after 1 year .................................................................................... Total ..................................................................................................... 2012 ¥ 35,329 158,814 ¥194,143 2011 ¥ 36,995 156,549 ¥193,545 Millions of yen Millions of U.S. dollars 2012 $ 430 1,934 $2,364 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. 29. 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, consumer finance, and system development and information processing. Its 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, and sale of insurance products. 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”). At SMBC, SMFG’s major consolidated subsidiary, derivative transactions for ALM purposes are undertaken by the Treasury Department and the International Treasury Department of the Treasury Unit, while derivative transactions for trading purposes are undertaken by the Trading Department of the Treasury Unit. (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. (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 SMFG 2012 95 SMFG Notes to Consolidated Financial Statements 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, Credit Portfolio Management Department within the Credit & Investment Planning Department works to stabilize SMBC’s overall credit portfolio through using credit derivatives and selling loan claims. In addition to these, the Internal Audit Unit, operat- ing independently from the business units, audits asset 96 SMFG 2012 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 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 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 Notes to Consolidated Financial Statements SMFG 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. Regarding banking book (market opera- tions for generating profit through management of interest rates, terms, and other aspects of assets (loans, bonds, etc.) and liabilities (deposits, etc.)) and trading book (market operations for generating profit by taking advantage of short-term fluctuations in market values and differences in value among markets), SMBC calculates the maximum loss that may occur as a result of market fluctuations in one day with a probability of 1% based on four years of historical observation. Concerning the holding of shares (listed shares) for the purpose of strategic investment, SMBC calculated the maximum loss based on the same method as used for banking book and trading book as of March 31, 2011. From the fiscal year ended March 31, 2012, SMBC calculates the maximum loss that may occur as a result of market fluctuation in one year with a probability of 1% based on ten years of historical observation. 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, 2012, total VaR of SMBC and other major consolidated subsidiaries was ¥32.0 billion in the banking book, ¥10.0 billion in the trading book and ¥897.9 billion in the holding of 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 fluctuating 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 SMFG 2012 97 SMFG Notes to Consolidated Financial Statements 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. (2) Fair value of financial instruments (a) “Consolidated balance sheet amount,” “Fair value” and “Net unrealized gains (losses)” of financial instruments as of March 31, 2012 and 2011 are as follows. The amounts shown in the following table do not include financial instruments whose fair values are extremely difficult to determine, such as unlisted stocks classified as “other securities,” and stocks of subsidiaries and affiliates. March 31 1) Cash and due from banks and Deposits with banks*1 ....................... 2) Call loans and bills bought*1 ........................................................... 3) Receivables under resale agreements ................................................ 4) Receivables under securities borrowing transactions ........................ 5) Monetary claims bought*1 ............................................................... 6) Trading assets Securities classified as trading purposes ........................................ 7) Money held in trust ......................................................................... 8) Securities Bond classified as held-to-maturity .............................................. Other securities ........................................................................... 9) Loans and bills discounted ............................................................... Reserve for possible loan losses*1 ................................................. 10) Foreign exchanges*1 ........................................................................ 11) Lease receivables and investment assets*1 ......................................... Total assets ...................................................................................... 1) Deposits .......................................................................................... 2) Negotiable certificates of deposit ..................................................... 3) Call money and bills sold ................................................................. 4) Payables under repurchase agreements ............................................. 5) Payables under securities lending transactions ................................. 6) Commercial paper ........................................................................... 7) Trading liabilities Trading securities sold for short sales ........................................... 8) Borrowed money ............................................................................. 9) Foreign exchanges ........................................................................... 10) Short-term bonds ............................................................................. 11) Bonds .............................................................................................. 12) Due to trust account ........................................................................ Total liabilities ................................................................................ Derivative transactions*2 Consolidated balance sheet amount ¥ 7,711,078 1,290,685 227,749 4,539,555 1,354,400 4,285,328 23,878 5,277,668 36,403,944 62,720,599 (757,820) 61,962,778 1,276,510 1,690,977 ¥126,044,556 ¥ 84,128,561 8,593,638 2,144,599 1,676,902 5,810,730 1,193,249 2,172,857 8,839,648 302,580 949,388 4,641,927 443,723 ¥120,897,808 Millions of yen 2012 Fair value ¥ 7,715,673 1,291,614 228,471 4,539,555 1,360,792 4,285,328 23,878 5,346,853 36,403,944 63,076,899 1,281,154 1,771,120 ¥127,325,285 ¥ 84,136,544 8,593,118 2,144,599 1,676,902 5,810,730 1,193,249 2,172,857 8,856,720 302,580 949,385 4,771,814 443,723 ¥121,052,227 Hedge accounting not applied ..................................................... Hedge accounting applied ........................................................... Total ................................................................................................ ¥ (102,744) 308,082 ¥ 205,338 ¥ (102,744) 308,082 ¥ 205,338 Net unrealized gains (losses) ¥ 4,594 928 722 — 6,391 — — 69,184 — 1,114,120 4,643 80,143 ¥1,280,729 ¥ 7,982 (519) (0) — — — — 17,072 — (3) 129,886 — ¥ 154,418 ¥ — — ¥ — 98 SMFG 2012 Notes to Consolidated Financial Statements SMFG 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 ¥ 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 Hedge accounting not applied ..................................................... Hedge accounting applied ........................................................... Total ................................................................................................ ¥ 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 2012 99 SMFG Notes to Consolidated Financial Statements Millions of U.S. dollars 2012 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 $ 93,889 15,715 2,773 55,273 16,491 52,177 291 64,260 443,248 763,675 (9,227) 754,448 15,542 20,589 $1,534,696 $1,024,334 104,635 26,112 20,418 70,750 14,529 26,456 107,630 3,684 11,560 56,519 5,403 $1,472,030 Fair value $ 93,945 15,726 2,782 55,273 16,569 52,177 291 65,102 443,248 768,013 15,599 21,565 $1,550,290 $1,024,431 104,628 26,112 20,418 70,750 14,529 26,456 107,838 3,684 11,560 58,101 5,403 $1,473,910 Hedge accounting not applied ..................................................... Hedge accounting applied ........................................................... Total ................................................................................................ $ (1,251) 3,751 $ 2,500 $ (1,251) 3,751 $ 2,500 Net unrealized gains (losses) $ 56 11 9 — 78 — — 842 — 13,565 57 976 $15,594 $ 97 (7) (0) — — — — 208 — (0) 1,582 — $ 1,880 $ — — $ — *1 The amounts 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. Debts and credits arising from derivative transactions are presented on a net basis, with a net debt presented in square brackets. (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 100 SMFG 2012 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. Notes to Consolidated Financial Statements SMFG 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. SMFG 2012 101 SMFG Notes to Consolidated Financial Statements (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 2012 2011 Millions of U.S. dollars 2012 Monetary claims bought without market prices*1 ........................................ ¥ 6,062 ¥ 7,606 $ 74 Securities: Unlisted stocks, etc.*2, 4 .............................................................................. Investments in partnership, etc.*3, 4 ............................................................. Total ................................................................................................................ *1 They are beneficiary claims that (a) behave more like equity than debt, (b) do not have market prices, and (c) it is difficult to rationally estimate fair values. *2 They are 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 They are 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 278,869 340,113 ¥626,589 271,149 345,987 ¥623,198 3,301 4,213 $7,588 changes in their balance sheets and statements of income. *4 Unlisted stocks and investments in partnership totaling ¥9,292 million ($113 million) and ¥15,076 million were written-down in the fiscal years ended March 31, 2012 and 2011, 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 ............................................ 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 ¥ 6,723,816 1,264,667 168,028 4,539,555 950,515 8,586,192 310,255 210,000 17,934 81,321 1,000 8,275,936 7,128,558 44,336 551,651 551,389 13,712,810 1,276,515 522,191 ¥37,744,292 Millions of yen 2012 After 1 year through 5 years ¥ 3,166 27,150 59,721 — 129,125 26,436,600 4,773,397 4,465,000 159,310 149,086 — 21,663,203 14,798,646 233,668 1,893,545 4,737,343 23,762,958 1,276 919,013 ¥51,339,012 After 5 years through 10 years ¥ — — — — 69,604 3,252,686 181,500 170,000 — 8,000 3,500 3,071,186 2,399,100 12,738 348,066 311,281 8,932,653 — 114,458 ¥12,369,403 After 10 years ¥ — — — — 194,114 629,654 — — — — — 629,654 — 42 58,126 571,486 8,445,738 — 40,969 ¥9,310,476 102 SMFG 2012 Notes to Consolidated Financial Statements SMFG 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 ............................................................................. 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 Within 1 year $ 81,868 15,398 2,046 55,273 11,573 104,544 3,778 2,557 219 990 12 100,766 86,796 540 6,717 6,713 166,965 15,543 6,358 459,568 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 Millions of U.S. dollars 2012 After 1 year through 5 years $ 39 331 727 — 1,572 321,887 58,120 54,365 1,940 1,815 — 263,767 180,186 2,845 23,055 57,681 289,333 16 11,190 625,095 After 5 years through 10 years $ — — — — 848 39,604 2,210 2,070 — 97 43 37,394 29,211 155 4,238 3,790 108,762 — 1,394 150,608 After 10 years ¥ — — — — 193,178 547,556 — — — — — 547,556 — 44 58,833 488,678 11,235,643 — 39,086 ¥12,015,464 After 10 years $ — — — — 2,363 7,667 — — — — — 7,667 — 1 708 6,958 102,834 — 499 113,363 *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 .......................................................................................... 2012 ¥ — 28,667 1,116,378 2,845 5,960 2011 ¥ 2,043 27,402 998,936 616 8,685 Millions of yen Millions of U.S. dollars 2012 $ — 349 13,593 35 73 *2 Does not include “Monetary claims bought” and “Loans and bills discounted” without tenure totaling ¥1,789 million ($22 million) and ¥6,750,883 million ($82,198 million) at March 31, 2012, respectively. Does not include “Monetary claims bought” and “Loans and bills discounted” without tenure totaling ¥4,047 million and ¥6,717,074 million at March 31, 2011, respectively. SMFG 2012 103 SMFG Notes to Consolidated Financial Statements (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 ¥ 79,446,175 8,535,575 2,144,599 1,676,902 5,810,730 1,193,249 6,931,770 302,580 949,400 474,539 443,723 ¥107,909,247 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 $ 967,322 103,927 26,112 20,418 70,750 14,529 84,400 3,684 11,560 5,778 5,403 $1,313,883 * Demand deposits are included in “Within 1 year.” Deposits include current deposits. Millions of yen 2012 After 1 year through 5 years ¥4,052,815 58,062 — — — — 1,349,848 — — 1,995,686 — ¥7,456,413 After 5 years through 10 years ¥ 362,805 — — — — — 323,272 — — 1,912,623 — ¥2,598,701 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 U.S. dollars 2012 After 1 year through 5 years $49,346 707 — — — — 16,436 — — 24,299 — $90,788 After 5 years through 10 years $ 4,417 — — — — — 3,936 — — 23,288 — $31,641 After 10 years ¥266,577 — — — — — 234,757 — — 260,837 — ¥762,172 After 10 years ¥227,549 — — — — — 158,043 — — 293,153 — ¥678,746 After 10 years $3,246 — — — — — 2,858 — — 3,176 — $9,280 104 SMFG 2012 Notes to Consolidated Financial Statements SMFG 30. 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 (losses) included in the earnings for the fiscal year ............. 2012 ¥16,879 2011 ¥(6,863) Millions of yen (b) Bonds classified as held-to-maturity March 31 Bonds with unrealized gains: Consolidated balance sheet amount Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other .................................................................................................. Subtotal .......................................................................................... Bonds with unrealized losses: Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other .................................................................................................. Subtotal .......................................................................................... Total ................................................................................................... ¥4,787,498 175,423 237,210 2,695 ¥5,202,828 ¥ 70,020 2,302 713 10,402 ¥ 83,438 ¥5,286,267 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 Millions of yen 2012 Fair value ¥4,849,443 178,243 241,726 2,703 ¥5,272,117 ¥ 69,930 2,298 710 10,396 ¥ 83,335 ¥5,355,452 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 U.S. dollars 2012 $206 Net unrealized gains (losses) ¥61,944 2,819 4,515 8 ¥69,288 ¥ (90) (3) (3) (6) ¥ (103) ¥69,184 Net unrealized gains (losses) ¥52,821 2,721 5,837 8 ¥61,389 ¥ (1,463) (39) (9) (19) ¥ (1,531) ¥59,857 SMFG 2012 105 SMFG Notes to Consolidated Financial Statements Millions of U.S. dollars 2012 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 ................................................................................................... $58,292 2,136 2,888 33 $63,349 $ 852 28 9 127 $ 1,016 $64,365 (c) Other securities March 31 Other securities with unrealized gains: Consolidated balance sheet amount Stocks ................................................................................................. Bonds ................................................................................................. Japanese government bonds ............................................................ Japanese local government bonds .................................................... Japanese corporate bonds ................................................................. Other .................................................................................................. Subtotal .......................................................................................... Other securities with unrealized losses: Stocks ................................................................................................. Bonds ................................................................................................. Japanese government bonds ............................................................ Japanese local government bonds .................................................... Japanese corporate bonds ................................................................. Other .................................................................................................. Subtotal .......................................................................................... Total ................................................................................................... ¥ 1,193,663 24,475,020 21,717,683 289,456 2,467,880 4,649,021 ¥30,317,706 ¥ 946,993 3,209,463 2,751,854 7,702 449,906 2,461,368 ¥ 6,617,825 ¥36,935,531 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 ................................................................................................... ¥ 1,341,992 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 Fair value $59,046 2,170 2,943 33 $64,192 $ 851 28 9 127 $ 1,015 $65,207 Millions of yen 2012 Acquisition cost ¥ 703,589 24,356,856 21,654,331 287,307 2,415,217 4,510,332 ¥29,570,777 ¥ 1,165,606 3,215,812 2,752,509 7,717 455,585 2,508,349 ¥ 6,889,769 ¥36,460,546 Millions of yen 2011 Acquisition cost ¥ 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 Net unrealized gains (losses) $754 34 55 0 $843 $ (1) (0) (0) (0) $ (1) $842 Net unrealized gains (losses) ¥ 490,074 118,164 63,351 2,149 52,663 138,689 ¥ 746,928 ¥(218,613) (6,348) (654) (15) (5,678) (46,981) ¥(271,943) ¥ 474,984 Net unrealized gains (losses) ¥ 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) ¥ 370,899 106 SMFG 2012 Notes to Consolidated Financial Statements SMFG 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 2012 Consolidated balance sheet amount Acquisition cost Net unrealized gains (losses) $ 14,534 298,003 264,431 3,524 30,048 56,606 $369,143 $ 11,530 39,078 33,506 94 5,478 29,969 $ 80,577 $449,720 $ 8,567 296,565 263,660 3,498 29,407 54,917 $360,049 $ 14,192 39,155 33,514 94 5,547 30,541 $ 83,888 $443,937 $ 5,967 1,438 771 26 641 1,689 $ 9,094 $(2,662) (77) (8) (0) (69) (572) $(3,311) $ 5,783 Notes: 1. Net unrealized gains (losses) on other securities shown above include gains of ¥196 million ($2 million) for the fiscal year ended March 31, 2012 and ¥1,153 million for the fiscal year ended March 31, 2011 that are recognized in the fiscal year’s earnings by applying fair value hedge accounting. 2. Other securities whose fair values are extremely difficult to determine are as follows: Millions of yen March 31 Stocks ......................................................................................................................... Other ......................................................................................................................... Total ........................................................................................................................... 2012 ¥265,512 357,686 ¥623,198 2011 ¥274,329 352,260 ¥626,589 Millions of U.S. dollars 2012 $3,233 4,355 $7,588 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 fiscal year ended March 31, 2012 and 2011 There are no corresponding transactions. (e) Consolidated balance sheet amounts of other securities sold during the fiscal year ended March 31, 2012 and 2011 Year ended March 31 Stocks ..................................................................................................... Bonds ..................................................................................................... Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other ..................................................................................................... Total ....................................................................................................... Sales amount ¥ 33,752 16,676,636 16,261,807 178,423 236,405 15,598,701 ¥32,309,090 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 Millions of yen 2012 Gains on sales ¥ 8,921 39,724 38,204 553 966 143,163 ¥191,809 Millions of yen 2011 Gains on sales ¥ 11,371 71,653 69,180 907 1,566 152,588 ¥235,613 Losses on sales ¥ (3,221) (2,586) (2,115) (256) (214) (16,788) ¥(22,596) Losses on sales ¥ (3,203) (32,572) (31,297) (633) (641) (16,204) ¥(51,980) SMFG 2012 107 SMFG Notes to Consolidated Financial Statements Year ended March 31 Stocks ..................................................................................................... Bonds ..................................................................................................... Japanese government bonds ................................................................ Japanese local government bonds ........................................................ Japanese corporate bonds .................................................................... Other ..................................................................................................... Total ....................................................................................................... Sales amount $ 411 203,052 198,001 2,173 2,878 189,927 $393,390 Millions of U.S. dollars 2012 Gains on sales $ 108 484 465 7 12 1,743 $2,335 Losses on sales $ (39) (32) (26) (3) (3) (204) $(275) (f) Change of classification of securities There are no corresponding transactions. (g) Write-down of securities Other securities with fair value are considered as impaired if the fair value decreases materially below the acquisition cost and such decline is not considered as recoverable. The fair value is recognized as the consolidated balance sheet amount and the amount of write-down is accounted for as valuation loss for the fiscal year. Valuation losses for the fiscal years ended March 31, 2012 and 2011 were ¥27,988 million ($341 million) and ¥109,921 million, respectively. The rule for determining “material decline” is as follows and is based on the classification of issuers under the rules of 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 Valuation gains (losses) included in the earnings for the fiscal year ............. 2012 ¥(2) 2011 ¥1 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 .................................................................................... 2012 ¥22,430 22,477 (46) — (46) 2011 ¥22,569 22,527 42 42 — 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 2012 $(0) Millions of U.S. dollars 2012 $273 274 (1) — (1) 108 SMFG 2012 Notes to Consolidated Financial Statements SMFG (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 ..................................................... 2012 ¥474,803 474,849 (46) 138,439 336,363 13,124 7,194 ¥330,433 2011 ¥369,852 369,810 42 102,593 267,259 7,125 12,172 ¥272,306 Millions of U.S. dollars 2012 $5,781 5,782 (1) 1,686 4,095 160 88 $4,023 Notes: 1. Gains of ¥196 million ($2 million) for the fiscal year ended March 31, 2012 and ¥1,153 million for the fiscal year ended March 31, 2011 recognized in the fiscal year’s earnings by applying fair value hedge accounting are deducted from net unrealized gains on other securities. 2. Net unrealized gains included foreign currency translation adjustments on non-marketable securities denominated in foreign currencies. 31. 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: Millions of yen 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 13,701,646 12,963,619 ¥ 2,323,383 1,931,357 ¥ (9,067) 9,046 ¥ (9,067) 9,046 Interest rate options: Sold .................................................................................................... Bought ............................................................................................... 16,413 49,239 — — (1) 5 (1) 5 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 ...................................... 4,433,489 4,386,457 369,468,218 169,758,863 173,687,207 25,888,092 37,687 68,390 281,215,701 132,573,198 132,110,404 16,402,974 Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... 4,070,533 3,114,421 2,032,320 1,987,178 Caps: Sold .................................................................................................... Bought ............................................................................................... 15,725,631 6,947,188 11,272,029 3,066,687 Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 877,557 7,991,968 — 3,589,273 / 250,823 1,984,956 — 1,798,757 / (166) (148) 75,045 5,648,845 (5,573,527) (3,475) (56,297) 49,318 (6,675) 6,717 (4,549) 4,192 (166) (148) 75,045 5,648,845 (5,573,527) (3,475) (56,297) 49,318 (6,675) 6,717 (4,549) 4,192 — 19,137 ¥ 86,557 — 19,137 ¥ 86,557 SMFG 2012 109 SMFG Notes to Consolidated Financial Statements March 31 Listed Interest rate futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 36,061,333 33,791,946 ¥ 2,080,554 2,088,859 ¥ (13,057) 12,150 ¥ (13,057) 12,150 Interest rate options: Sold .................................................................................................... Bought ............................................................................................... 16,628 420,747 — — (1) (12) (1) (12) 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 ...................................... — 19,504,719 356,885,048 158,333,988 170,756,972 27,653,869 — 314,376 267,296,032 120,027,611 129,214,787 17,913,499 Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... 3,391,868 2,924,852 Caps: Sold .................................................................................................... Bought ............................................................................................... 20,895,278 9,178,858 Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 882,481 8,551,945 578,528 1,678,256 / 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 March 31 Listed Interest rate futures: Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $ 166,829 157,843 $ 28,289 23,516 $ (110) 110 $ (110) 110 Interest rate options: Sold .................................................................................................... Bought ............................................................................................... 200 600 — — (0) 0 (0) 0 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 ...................................... 53,981 53,409 4,498,578 2,066,953 2,114,784 315,209 Interest rate swaptions: Sold .................................................................................................... Bought ............................................................................................... 49,562 37,921 Caps: Sold .................................................................................................... Bought ............................................................................................... 191,472 84,588 Floors: Sold ................................................................................................... Bought ............................................................................................... Other: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 10,685 97,309 — 43,702 / 459 833 3,424,031 1,614,187 1,608,552 199,720 24,745 24,196 137,246 37,339 3,054 24,168 — 21,901 / (2) (2) 913 68,779 (67,862) (42) (685) 600 (81) 82 (55) 51 (2) (2) 913 68,779 (67,862) (42) (685) 600 (81) 82 (55) 51 — 233 $ 1,054 — 233 $ 1,054 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. 110 SMFG 2012 Notes to Consolidated Financial Statements SMFG Millions of yen 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) (b) Currency derivatives March 31 Listed Currency futures: Sold .................................................................................................... Bought ............................................................................................... ¥ 295,297 1,119,349 ¥ — — ¥ — — ¥ — — Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... 19,742,032 12,527,350 (396,973) (38,094) 654,616 702,295 36,189,143 2,904,319 2,744,179 / 473,930 530,318 2,989,559 1,623,064 1,504,605 / (16,082) 27,032 84,518 (229,554) 315,643 ¥(215,415) (16,082) 27,032 84,518 (229,554) 315,643 ¥143,463 Millions of yen 2011 March 31 Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... Contract amount Total Over 1 year Fair value Valuation gains (losses) ¥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 March 31 Listed Currency futures: Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $ 3,595 13,629 $ — — $ — — Over-the-counter Currency swaps ....................................................................................... Currency swaptions: Sold .................................................................................................... Bought ............................................................................................... Forward foreign exchange ....................................................................... Currency options: Sold .................................................................................................... Bought ............................................................................................... Total ...................................................................................................... 240,375 152,531 (4,833) 7,970 8,551 440,632 35,362 33,413 / 5,770 6,457 36,400 19,762 18,320 / (196) 329 1,029 (2,795) 3,843 $(2,623) 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. $ — — (463) (196) 329 1,029 (2,795) 3,843 $1,747 SMFG 2012 111 SMFG Notes to Consolidated Financial Statements (c) Equity derivatives March 31 Listed Equity price index futures: Millions of yen 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥298,239 71,550 ¥ — — ¥ (6,384) 913 ¥ (6,384) 913 Equity price index options: Sold .................................................................................................... Bought ............................................................................................... 390 240 — — (1) 2 (1) 2 Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... 194,646 197,500 192,842 191,432 Equity index forward contracts: Sold .................................................................................................... Bought ............................................................................................... Equity index swaps: Receivable equity index/payable short-term floating rate .................... Receivable short-term floating rate/payable equity index .................... Total ....................................................................................................... — 21,965 8,795 9,495 / — — 7,295 7,895 / (49,023) 49,205 — 822 (154) 152 ¥ (4,467) (49,023) 49,205 — 822 (154) 152 ¥ (4,467) March 31 Listed Equity price index futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥129,122 46,212 ¥ — — Equity price index options: Sold .................................................................................................... Bought ............................................................................................... 6,200 4,456 — — Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 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 March 31 Listed Equity price index futures: Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $3,631 871 Equity price index options: Sold .................................................................................................... Bought ............................................................................................... 5 3 Over-the-counter Equity options: Sold .................................................................................................... Bought ............................................................................................... 2,370 2,405 Equity index forward contracts: Sold .................................................................................................... Bought ............................................................................................... Equity index swaps: Receivable equity index/payable short-term floating rate .................... Receivable short-term floating rate/payable equity index .................... Total ....................................................................................................... — 267 107 116 / $ — — — — 2,348 2,331 — — 89 96 / $ (77) 11 (0) 0 (597) 599 — 10 (2) 2 $ (54) $ (77) 11 (0) 0 (597) 599 — 10 (2) 2 $ (54) 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. 112 SMFG 2012 Notes to Consolidated Financial Statements SMFG Millions of yen 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) (d) Bond derivatives March 31 Listed Bond futures: Sold .................................................................................................... Bought ............................................................................................... ¥2,804,083 2,565,575 Bond futures options: Sold .................................................................................................... Bought ............................................................................................... 92,483 181,010 Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 1,150 2,924 38,894 38,894 / ¥— — — — — — — — / ¥(1,426) 1,791 ¥(1,426) 1,791 35 (53) 126 30 35 (53) 126 30 (53) 115 ¥ 566 (53) 115 ¥ 566 March 31 Listed Bond futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥1,227,129 1,141,914 ¥ — — ¥(1,601) 388 ¥(1,601) 388 Bond futures options: Sold .................................................................................................... Bought ............................................................................................... 29,100 58,800 — — Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 2,994 33,313 24,843 24,843 / — 32,096 — — / 27 (31) 48 739 27 (31) 48 739 (162) 129 ¥ (461) (162) 129 ¥ (461) March 31 Listed Bond futures: Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $34,142 31,238 Bond futures options: Sold .................................................................................................... Bought ............................................................................................... 1,126 2,204 Over-the-counter Forward bond agreements: Sold .................................................................................................... Bought ............................................................................................... Bond options: Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... 14 36 474 474 / $— — — — — — — — / $(17) 22 0 (0) 2 0 (1) 1 $ 7 $(17) 22 0 (0) 2 0 (1) 1 $ 7 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. SMFG 2012 113 SMFG Notes to Consolidated Financial Statements (e) Commodity derivatives March 31 Listed Commodity futures: Millions of yen 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 5,949 5,788 ¥ — — ¥ 107 (116) ¥ 107 (116) 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 ....................................................................................................... 139,982 111,479 13,822 12,779 4,929 / 117,754 91,310 13,014 10,821 4,177 / (29,523) 57,246 1,500 (223) 58 ¥29,049 (29,523) 57,246 1,500 (223) 58 ¥29,049 March 31 Listed Commodity futures: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... ¥ 4,566 5,573 ¥ — — ¥ 19 (24) ¥ 19 (24) 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 ....................................................................................................... 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 March 31 Listed Commodity futures: Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... $ 72 70 $ — — 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 ....................................................................................................... 1,704 1,357 168 156 60 / 1,434 1,112 158 132 51 / $ 1 (1) (359) 697 18 (3) 1 $354 $ 1 (1) (359) 697 18 (3) 1 $354 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. 114 SMFG 2012 Notes to Consolidated Financial Statements SMFG (f) Credit derivative transactions March 31 Over-the-counter Credit default options: Millions of yen 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... ¥793,663 783,152 / ¥649,116 575,684 / ¥(18,420) 19,385 ¥ 964 ¥(18,420) 19,385 ¥ 964 March 31 Over-the-counter Credit default options: Millions of yen 2011 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... ¥1,004,667 1,107,470 / ¥695,622 602,404 / ¥(12,098) 14,148 ¥ 2,049 ¥(12,098) 14,148 ¥ 2,049 March 31 Over-the-counter Credit default options: Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value Valuation gains (losses) Sold .................................................................................................... Bought ............................................................................................... Total ....................................................................................................... $9,663 9,536 / $7,904 7,009 / $(224) 236 $ 12 $(224) 236 $ 12 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 deposits Millions of yen 2012 Contract amount Total Over 1 year Fair value ¥ 739,170 7,306,784 36,107,314 24,074,085 12,003,883 29,345 ¥ — ¥ (146) (96) 27,467 443,546 (416,369) 290 356,484 29,296,886 18,722,477 10,565,063 9,345 March 31 Hedge accounting method Deferral hedge method Interest futures: Type of derivative 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 ....... Receivable floating rate/payable floating rate ... Interest rate swaps: .............................................. Loans and bills discounted; Receivable fixed rate/payable fixed rate............ Receivable floating rate/payable fixed rate ....... Receivable floating rate/payable floating rate ... Total .................................................................... borrowed money; bonds payable 330,000 — 330,000 — 3,340 3,340 — 7,850 1,641 1,361 280 218,688 3,000 193,688 22,000 / 3,340 3,340 — — — — — 137,515 1,000 125,515 11,000 / 2,719 — 265 (265) — 0 (43) (39) (3) (Note 3) ¥ 29,900 SMFG 2012 115 SMFG Notes to Consolidated Financial Statements 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 payable Principal items hedged Interest-earning/bearing financial assets/liabilities such as loans and bills discounted, other securi- ties (bonds), deposits and negotiable certificates of deposits March 31 Hedge accounting method Deferral hedge method Interest futures: Type of derivative 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 ....... Receivable floating rate/payable floating rate ... Interest rate swaps: .............................................. Loans and bills discounted; Receivable fixed rate/payable fixed rate............ Receivable floating rate/payable fixed rate ....... Receivable floating rate/payable floating rate ... Total .................................................................... borrowed money; bonds payable 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 Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value $ 9,000 88,966 439,636 293,122 146,157 357 $ — 4,340 356,714 227,962 128,638 114 $ (2) (1) 334 5,401 (5,070) 3 4,018 — 41 41 — 96 20 17 3 2,663 37 2,358 268 / 4,018 — 41 41 — — — — — 1,674 12 1,528 134 / 33 — 3 (3) — 0 (0) (0) (0) (Note 3) $ 364 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 “29. Financial Instruments.” 116 SMFG 2012 Notes to Consolidated Financial Statements SMFG (b) Currency derivatives March 31 Hedge accounting method Deferral hedge method Type of derivative Principal items hedged Currency swap ..................................................... Foreign currency denomi- Forward foreign exchange .................................... nated loans and bills discounted; other securities (bonds); deposits; foreign currency exchange, etc. Millions of yen 2012 Contract amount Total ¥3,315,230 244,547 Over 1 year ¥2,666,423 — Fair value ¥278,690 211 Recognition of gain or loss on the hedging instrument Allocation method Currency swaps. ................................................... Deposits; borrowed 36,306 32,133 (383) money; bonds payable Currency swap ..................................................... Other securities (bonds); Forward foreign exchange .................................... Total .................................................................... borrowed money 70,320 3,179 / 8,465 3,179 / (Note 3) ¥278,518 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 Type of derivative Principal items hedged Currency swap ..................................................... 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 swap ..................................................... Deposits 12,038 11,139 (248) Currency swap ..................................................... 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 swap ..................................................... Foreign currency denomi- Forward foreign exchange .................................... nated loans and bills discounted; other securities (bonds); deposits; foreign currency exchange, etc. Millions of U.S. dollars 2012 Contract amount Total $40,366 2,978 Over 1 year $32,466 — Fair value $3,393 3 Recognition of gain or loss on the hedging instrument Allocation method Currency swap ..................................................... Deposits; borrowed money; bonds payable Currency swap ..................................................... Other securities (bonds); Forward foreign exchange .................................... Total .................................................................... borrowed money 442 856 39 / 391 103 39 / (5) (Note 3) $3,391 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 “29. Financial Instruments.” SMFG 2012 117 SMFG Notes to Consolidated Financial Statements (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 Millions of yen 2012 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 .................................................................... ¥ — 13,056 / ¥ — 9,175 / ¥ — (335) ¥(335) Type of derivative Equity price index swaps: Principal items hedged Other securities (equity) Total Over 1 year Fair value Millions of yen 2011 Contract amount 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 .................................................................... ¥ — 21,521 / ¥ — 11,078 / ¥ — (623) ¥(623) Millions of U.S. dollars 2012 Contract amount Total Over 1 year Fair value $ — 159 / $ — 112 / $— (4) $ (4) Note: Fair value is calculated using discounted present value. 118 SMFG 2012 Notes to Consolidated Financial Statements SMFG 32. Stock Options 1. Share-based compensation expenses which were accounted for as general and administrative expenses in the fiscal years ended March 31, 2012 and 2011 are as follows: Year ended March 31 Share-based compensation expenses ................................................................. 2012 ¥431 2011 ¥180 Millions of yen 2. Outline of stock options and changes is as follows: Millions of U.S. dollars 2012 $5 (1) SMFG (a) Outline of stock options Date of resolution Title and number of grantees .... June 27, 2002 Directors and employees of SMFG and SMBC: 677 July 28, 2010 Directors of SMFG: 8 July 29, 2011 Directors of SMFG: 9 Number of stock options*1 ..... Grant date .............................. Condition for vesting .............. Common shares: 162,000*2 August 30, 2002 N.A. Requisite service period .......... N.A. Exercise period ....................... June 28, 2004 to June 27, 2012 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 Stock acquisition right holders 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 Corporate auditors of SMFG: 3 Executive officers of SMFG: 2 Directors, corporate auditors, executive officers of SMBC: 71 Common shares: 268,200 August 16, 2011 Stock acquisition right holders 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, 2011 to the closing of the ordinary general meeting of shareholders of SMFG for the fiscal year ended March 31, 2012. August 16, 2011 to August 15, 2041 *1 Reported in terms of shares of stock. *2 Reported in consideration of the 100-for-1 stock split implemented on January 4, 2009. (b) Stock options granted and changes Number of stock options Date of resolution Before vested June 27, 2002 July 28, 2010 July 29, 2011 Previous fiscal year-end ........................................................ Granted ............................................................................... Forfeited .............................................................................. Vested.................................................................................. Outstanding ........................................................................ After vested Previous fiscal year-end ........................................................ Vested.................................................................................. Exercised ............................................................................. Forfeited .............................................................................. Exercisable ........................................................................... — — — — — 108,100 — — — 108,100 102,600 — 1,900 26,300 74,400 — 26,300 500 — 25,800 — 268,200 2,000 5,900 260,300 — 5,900 — — 5,900 Price information (Yen) Date of resolution Exercise price ........................................................................... Average exercise price .............................................................. Fair value at the grant date ...................................................... June 27, 2002 July 28, 2010 July 29, 2011 ¥6,649 — — ¥ 1 2,336 2,215 ¥ 1 — 1,872 SMFG 2012 119 SMFG Notes to Consolidated Financial Statements (c) Valuation technique used for valuating fair value of stock options Stock options granted in the fiscal year ended March 31, 2012 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 17, 2007 and August 16, 2011. *2 The average expected life could not be estimated rationally due to insufficient amount of data. July 29, 2011 51.64% 4 years ¥100 per share 0.30% 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, 2012. *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 (a) Outline of stock options Date of resolution Title and number of grantees ........................................... Number of stock options ................................................. June 28, 2001 June 27, 2002 June 27, 2003 June 29, 2004 June 29, 2005 June 29, 2006 Directors and employees 45 Directors and employees 44 Directors and employees 65 Directors and employees 174 Directors and employees 183 Directors 9 Common shares 238,000 Common shares 234,000 Common shares 306,000 Common shares 399,000 Common shares 464,000 Common shares 162,000 Grant date ....................................................................... July 31, 2001 Condition for vesting ....................................................... Requisite service period ................................................... Exercise period ................................................................ N.A. N.A. June 29, 2003 to June 28, 2011 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 .......................................... June 29, 2006 June 28, 2007 June 28, 2007 June 27, 2008 June 26, 2009 Officers not Officers not Directors 11 doubling as doubling as Officers not directors 14 directors 14 doubling as Employees 48 Employees 46 directors 14 Employees 57 Directors 9 Officers not doubling as directors 16 Employees 45 Directors 10 Number of stock options ................................................. Common shares 115,000 Common shares 174,000 Common shares 112,000 Common shares 289,000 Common shares 350,000 Grant date ....................................................................... July 31, 2006 Condition for vesting ....................................................... Requisite service period ................................................... Exercise period ................................................................ N.A. N.A. June 30, 2008 to June 29, 2016 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 120 SMFG 2012 Notes to Consolidated Financial Statements SMFG (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 ................................................ Vested.......................................................................... Exercised ..................................................................... Forfeited ...................................................................... Exercisable ................................................................... 94,000 — 10,000 84,000 126,000 — 14,000 6,000 — 106,000 210,000 — — 18,000 192,000 302,000 — — 17,000 285,000 431,000 — — 39,000 392,000 162,000 — — — 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 ................................................................ — — — — — — — — — — — — — — — — 350,000 — — — — — 350,000 — — After vested Previous fiscal year-end ................................................ 115,000 — Vested.......................................................................... Exercised ..................................................................... — — Forfeited ...................................................................... Exercisable ................................................................... 115,000 174,000 — — — 174,000 112,000 — — — 112,000 289,000 — — 350,000 — — — — 350,000 289,000 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 ¥155 143 — ¥131 145 — ¥179 — — ¥202 — — ¥313 — — ¥490 — 138 June 29, 2006 June 28, 2007 June 28, 2007 June 27, 2008 June 26, 2009 ¥461 — 96 ¥461 — 96 ¥302 — 37 ¥193 — 51 ¥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. SMFG 2012 121 SMFG Notes to Consolidated Financial Statements 33. Segment Information Fiscal years ended March 31, 2012 and 2011 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, consumer finance, and system development and information processing. 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 banking unit Year ended March 31, 2012 Gross profit ........................... ¥383,666 326,923 56,743 (289,506) (27,400) — Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... ¥ 94,160 Middle market banking unit ¥422,825 256,800 166,025 (222,756) (23,177) — Corporate banking unit ¥212,650 136,592 76,058 (38,214) (5,558) — SMBC International banking unit ¥197,436 111,625 85,811 (64,941) (7,102) — Treasury unit ¥319,333 123,120 196,213 (19,206) (3,443) — Subtotal Head office account ¥ (3,398) ¥1,532,511 956,878 575,632 (719,495) (75,503) 1,818 (5,217) (84,872) (8,823) — Others Total ¥231,326 ¥1,763,837 1,113,505 156,627 650,331 74,698 (851,257) (131,761) (85,858) (10,354) (20,529) — (20,529) ¥200,069 ¥174,436 ¥132,495 ¥300,127 ¥(88,271) ¥ 813,015 ¥ 79,035 ¥ 892,050 Securities services Leasing Millions of yen SMBC Friend Securities Co., Ltd. ¥47,395 503 46,891 (39,083) (1,862) (7) SMBC Nikko Securities Inc. ¥221,254 (2,536) 223,790 (180,076) (3,044) (1,206) Sumitomo Mitsui Finance and Leasing Company, Limited ¥88,546 55,791 32,755 (28,100) (3,136) (1,027) Others ¥9,219 1,285 7,934 (5,356) (655) (1,327) Total ¥277,869 (747) 278,617 (224,516) (5,561) (2,541) Others ¥ 5,215 (1,062) 6,277 (11,429) (785) 9,212 Total ¥93,761 54,728 39,032 (39,529) (3,921) 8,185 ¥ 8,305 ¥ 39,970 ¥2,535 ¥ 50,811 ¥59,419 ¥ 2,998 ¥62,417 Year ended March 31, 2012 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Millions of yen Credit card services Year ended March 31, 2012 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Sumitomo Mitsui Card Company, Limited ¥179,322 18,544 160,777 (126,589) (8,839) (9,587) Cedyna Financial Corporation ¥160,083 36,379 123,704 (120,545) (9,888) (67,201) Others ¥6,527 1,939 4,588 (5,096) (1,229) 2,889 Total ¥345,933 56,863 289,070 (252,232) (19,958) (73,899) Other business Grand total ¥128,680 ¥2,610,082 125,160 1,349,510 3,520 1,260,572 (6,992) (1,374,526) (129,403) (14,103) (221,609) (132,824) ¥ 43,144 ¥ (27,662) ¥4,320 ¥ 19,802 ¥ (11,136) ¥1,013,946 122 SMFG 2012 Notes to Consolidated Financial Statements SMFG Millions of yen Banking business Consumer banking unit Year ended March 31, 2011 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) 563,934 (408) (699,197) (75,362) (71,030) (7,858) — Others Total ¥241,752 ¥1,773,512 149,761 1,117,586 655,925 91,990 (834,227) (135,030) (81,279) (10,249) (34,428) — (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 Year ended March 31, 2011 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... 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 Millions of U.S. dollars Banking business Year ended March 31, 2012 Gross profit ........................... Interest income .................. Non-interest income .......... Expenses ................................ Depreciation ...................... Other profit or loss ................ Consolidated net business profit ..................... Consumer banking unit $4,671 3,981 690 (3,525) (334) — Middle market banking unit $5,148 3,127 2,021 (2,712) (282) — Corporate banking unit $2,589 1,663 926 (465) (68) — SMBC International banking unit $2,404 1,359 1,045 (791) (86) — Treasury unit $3,888 1,499 2,389 (234) (42) — Head office account $ (41) 22 (63) (1,033) (107) — Subtotal $18,659 11,651 7,008 (8,760) (919) — Others $2,817 1,907 910 (1,605) (126) (250) Total $21,476 13,558 7,918 (10,365) (1,045) (250) $1,146 $2,436 $2,124 $1,613 $3,654 $(1,074) $ 9,899 $ 962 $10,861 SMFG 2012 123 SMFG Notes to Consolidated Financial Statements Millions of U.S. dollars Securities services SMBC Friend Securities Co., Ltd. $577 6 571 (476) (23) (0) SMBC Nikko Securities Inc. $2,694 (31) 2,725 (2,193) (37) (15) Others $112 16 96 (65) (8) (16) Total $3,383 (9) 3,392 (2,734) (68) (31) Sumitomo Mitsui Finance and Leasing Company, Limited $1,078 679 399 (342) (38) (12) Leasing Others $ 64 (13) 77 (139) (10) 112 Total $1,142 666 476 (481) (48) 100 $101 $ 486 $ 31 $ 618 $ 724 $ 37 $ 761 Year ended March 31, 2012 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 $2,183 225 1,958 (1,541) (108) (117) Cedyna Financial Corporation $1,949 443 1,506 (1,468) (120) (818) Others $80 24 56 (62) (15) 35 Total $4,212 692 3,520 (3,071) (243) (900) Other business $1,567 1,524 43 (85) (172) (1,617) Grand total $31,780 16,431 15,349 (16,736) (1,576) (2,698) $ 525 $ (337) $53 $ 241 $ (135) $12,346 Year ended March 31, 2012 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 nonconsolidated 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., SMBC Nikko 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. 4. “Other business” includes profit or loss to be offset as internal transactions between segments. 124 SMFG 2012 Notes to Consolidated Financial Statements SMFG 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 ..................................................................................................... Total credit cost of SMBC ............................................................................................................... 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 2012 ¥1,013,946 (58,647) (15,153) (31,632) 81,398 (14,996) (5,553) (33,790) ¥ 935,571 Millions of U.S. dollars 2012 $12,346 (714) (185) (385) 991 (183) (68) (411) $11,391 Notes: 1. Total 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 – Recoveries of written-off claims 2. 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 Year ended March 31 Profit Consolidated net business profit ..................................................................................................... Credit costs of SMBC ...................................................................................................................... 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 ¥1,001,994 (95,324) (87,285) (38,019) 81,530 (16,268) (11,841) (9,355) ¥ 825,428 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. 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 2012 125 SMFG Notes to Consolidated Financial Statements 5. Related information (1) Business segment information Year ended March 31, 2012 Ordinary income to external customers Millions of yen Millions of U.S. dollars Banking Business ....................................................................................................... Securities Services ...................................................................................................... Leasing ...................................................................................................................... Credit Card Services ................................................................................................... Other Business ........................................................................................................... Total .......................................................................................................................... Year ended March 31, 2011 Ordinary income to external customers Banking Business ....................................................................................................... Securities Services ...................................................................................................... Leasing ...................................................................................................................... Credit Card Services ................................................................................................... Other Business ........................................................................................................... Total .......................................................................................................................... ¥2,245,549 285,252 326,814 852,577 235,088 ¥3,945,282 Millions of yen ¥2,329,933 270,861 305,165 755,444 184,455 ¥3,845,861 $27,342 3,473 3,979 10,381 2,862 $48,037 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, 2012 Japan ....................................................................................................................... The Americas .......................................................................................................... Europe and Middle East ........................................................................................... Asia and Oceania ..................................................................................................... Total ........................................................................................................................ Year ended March 31, 2011 Japan ....................................................................................................................... The Americas .......................................................................................................... Europe and Middle East ........................................................................................... Asia and Oceania ..................................................................................................... Total ........................................................................................................................ Notes: 1. Ordinary income is presented as a counterpart of sales of companies in other industries. Millions of yen ¥3,400,848 169,271 138,987 236,175 ¥3,945,282 Millions of yen ¥3,433,235 158,377 88,061 166,186 ¥3,845,861 Millions of U.S. dollars $41,408 2,061 1,692 2,876 $48,037 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. 126 SMFG 2012 Notes to Consolidated Financial Statements SMFG (b) Tangible fixed assets Year ended March 31, 2012 Japan ....................................................................................................................... The Americas .......................................................................................................... Europe and Middle East ........................................................................................... Asia and Oceania ..................................................................................................... Total ........................................................................................................................ Year ended March 31, 2011 Japan ....................................................................................................................... The Americas .......................................................................................................... Europe and Middle East ........................................................................................... Asia and Oceania ..................................................................................................... Total ........................................................................................................................ (3) Information by major customer There are no major customers individually accounting for 10% or more of ordinary income. 6. Information on losses on impairment of fixed assets by reportable segment Year ended March 31, 2012 Banking Business ................................................................................................................. Securities Services ................................................................................................................. Leasing ................................................................................................................................. Credit Card Services ............................................................................................................. Other Business ..................................................................................................................... Total ..................................................................................................................................... Year ended March 31, 2011 Banking Business ................................................................................................................. Securities Services ................................................................................................................. Leasing ................................................................................................................................. Credit Card Services ............................................................................................................. Other Business ..................................................................................................................... Total ..................................................................................................................................... 7. Information on amortization of goodwill and unamortized balance by reportable segment Millions of yen ¥1,100,866 14,333 57,842 7,479 ¥1,180,522 Millions of yen ¥1,093,077 12,639 59,557 3,634 ¥1,168,908 Millions of yen ¥3,264 383 — 108 104 ¥3,861 Millions of yen ¥4,739 306 — — 365 ¥5,411 Millions of U.S. dollars $13,404 175 704 91 $14,374 Millions of U.S. dollars $40 5 — 1 1 $47 Millions of yen Millions of U.S. dollars Amortization of goodwill $ 6 172 65 12 9 $264 Unamortized balance $ 120 2,805 1,013 213 689 $4,840 Year ended March 31, 2012 Banking Business ............................................................ Securities Services ............................................................ Leasing ............................................................................ Credit Card Services ........................................................ Other Business ................................................................ Total ................................................................................ Year ended March 31, 2011 Banking Business ............................................................ Securities Services ............................................................ Leasing ............................................................................ Credit Card Services ........................................................ Other Business ................................................................ Total ................................................................................ Amortization of goodwill ¥ 545 14,108 5,307 956 762 ¥21,681 Unamortized balance ¥ 9,904 230,347 83,173 17,527 56,584 ¥397,537 Millions of yen 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 8. Information on gains on negative goodwill by reportable segment There is no material information to be reported for the fiscal year ended March 31, 2012 and 2011. SMFG 2012 127 SMFG Notes to Consolidated Financial Statements 9. Information on total credit cost by reportable segment Year ended March 31, 2012 Banking Business ................................................................................................................. Securities Services ................................................................................................................. Leasing ................................................................................................................................. Credit Card Services ............................................................................................................. Other Business ..................................................................................................................... Total ..................................................................................................................................... Year ended March 31, 2011 Banking Business ................................................................................................................. Securities Services ................................................................................................................. Leasing ................................................................................................................................. Credit Card Services ............................................................................................................. Other Business ..................................................................................................................... Total ..................................................................................................................................... Millions of yen ¥ 83,903 1,213 (3,611) 36,830 2,919 ¥121,255 Millions of yen ¥144,601 (21) 7,979 46,573 18,216 ¥217,348 Millions of U.S. dollars $1,022 15 (44) 448 35 $1,476 Notes: 1. Total credit cost = Provision for reserve for possible loan losses + Write-off of loans + Losses on sales of delinquent loans – Recoveries of written-off claims 2. “Other business” includes profit or loss to be offset as internal transactions between segments. (3) Date of business combination December 7, 2011 (4) Legal form of the business combination Consolidated as a subsidiary through a tender offer for shares of Promise by SMBC and a subscription by SMFG for new shares issued by Promise by way of third-party allotment (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 through tender offer ................................ Percentage share of voting rights additionally acquired through subscription for shares issued by way of third-party allotment ............................. Percentage share of voting rights after acquisition ... 22% 72% 4% 98% (7) Main reason the company was acquired SMFG acquired a majority of voting rights of Promise 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, 2011 to March 31, 2012 Note that as the deemed acquisition date is December 31, 2011, gain or loss related to the acquired company for the period from April 1, 2011 to December 31, 2011 is presented as gain or loss from investments by the equity method in the consolidated state- ments of income. 34. Business Combinations Fiscal year ended March 31, 2012 Promise Co., Ltd. consolidated as a subsidiary through a tender offer for shares and a subscription for new shares issued by way of third- party allotment Sumitomo Mitsui Banking Corporation (“SMBC”), a consolidated subsidiary of SMFG, implemented a tender offer for the purpose of acquiring the shares of common stock, the first series of stock acquisi- tion rights for the stock compensation-type stock options, the second series of stock acquisition rights for the stock compensation-type stock options, the third series of stock acquisition rights for the stock compensation-type stock options and the euro yen callable bonds with stock acquisition rights due 2015 issued by Promise Co., Ltd. (“Promise”). In addition, SMFG fully subscribed shares issued by Promise through the third-party allotment executed on December 26, 2011. As a result of the above, SMFG consolidated Promise as a subsidiary, which had been formerly an equity method affiliates of SMFG. The outline of the business combination through acquisition is as follows: 1. Outline of the business combination (1) Name of the acquired company and its business Promise (Consumer finance) (2) Main reasons for the business combination Our basic policy is to acquire 100% stake of Promise aiming for strengthening financial base of Promise and to building up a corporate infrastructure accommodating group-wide prompt and flexible decision making. Through the initiatives, we aim to strengthen the collaboration between Promise and SMFG group companies, and expand consumer finance business centering on Promise which has a competitive advantage in the industry. To this end, we made Promise our consolidated subsidiary through a tender offer by SMBC and a subscription of third-party allotment by SMFG in fiscal 2011. 128 SMFG 2012 3. Acquisition cost of the acquired company Fair value of common stock of Promise owned before business combination ............... Fair value of common stock of Promise additionally acquired through tender offer ................ Fair value of common stock of Promise additionally acquired through subscription for shares issued by way of third-party allotment ................................. Expenses directly required for acquisition ......................... Acquisition cost of the acquired company .................... Millions of yen Millions of U.S. dollars ¥ 21,699 $ 264 70,995 865 119,999 1,461 674 8 ¥213,369 $2,598 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 ¥213,369 $2,598 188,318 ¥ 25,050 2,293 $ 305 5. Goodwill, reason for recognizing goodwill, amortization method and amortization period (1) Amount of goodwill ¥57,300 million ($698 million) (2) Reason for recognizing goodwill SMFG accounted for the difference between the acquisition cost and the equivalent amount of SMFG’s interests in Promise 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 business combination (1) Assets Millions of yen Total assets ................................ ¥1,671,681 795,148 Loans and bills discounted ..... Customers’ liabilities for acceptances and guarantees ... 564,528 6,874 Millions of U.S. dollars $20,354 9,682 (2) Liabilities Millions of yen Total liabilities .......................... ¥1,511,980 300,884 Borrowed money .................... Reserve for losses on interest repayment ............... Acceptances and guarantees ... 367,220 564,528 Millions of U.S. dollars $18,410 3,664 4,471 6,874 Notes to Consolidated Financial Statements SMFG 7. Approximate amounts and their calculation method of impact on the consolidated statements of income for the fiscal year ended March 31, 2012, assuming that the business combinations had been completed on the commencement date of the fiscal year (1) Estimates of the differences between the ordinary income and other income data, 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 statements of income are as follows: Ordinary income ....................... Ordinary profit .......................... Net income ............................... Millions of yen ¥143,349 (152,690) (186,332) Millions of U.S. dollars $1,745 (1,859) (2,269) 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 Promise and its consolidated subsidiaries’ statements of income for the period from April 1, 2011 to December 31, 2011, 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 commence- ment date of the fiscal year. The information mentioned above has not been audited by KPMG AZSA LLC. 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 (1) Name and business of combined entities Acquisition company: FGCC (Management of subsidiaries and affiliates) Acquired company: Cedyna (Credit card services) (2) Date of business combination May 1, 2011 (3) Form of reorganization Exchange of shares (4) Name of the entity after the reorganization Sumitomo Mitsui Financial Group, Inc. (5) Outline and purpose of the transaction SMFG and FGCC decided that they needed to establish a sys- tem which allowed more timely and flexible decision-making in order to take various measures to “establish the number one credit card business entity in Japan.” Therefore, SMFG made Cedyna a wholly-owned subsidiary of FGCC. 2. Accounting methods SMFG applies the accounting procedures stipulated by Articles 45 and 46 of the “Accounting Standard for Business Combinations” (ASBJ Statement No. 21). SMFG 2012 129 SMFG Notes to Consolidated Financial Statements 3. Acquisition cost of the additionally acquired stocks of subsidiaries Fair value of common stock of Cedyna additionally acquired ... Expenses directly required for acquisition ................................. Acquisition cost of the additionally acquired stocks of subsidiaries .......................... Millions of yen Millions of U.S. dollars ¥37,535 80 $457 1 ¥37,616 $458 4. Share exchange ratio, its basis for determination, number of shares delivered (1) 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. (2) Basis for determination of share exchange ratio Nikko Cordial Securities Inc. (currently SMBC Nikko 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 negotia- tions 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 move- ments. As a result, FGCC and Cedyna each determined that the share exchange ratio set forth in (1) above was beneficial to the shareholders of both SMFG and Cedyna, and SMFG, FGCC and Cedyna agreed and decided. (3) Number of shares delivered 14,702 thousand common shares of SMFG 5. Goodwill, reason for recognizing goodwill, amortization method and amortization period (1) Amount of goodwill ¥9,087 million ($111 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 35. Per Share Data March 31 Net assets per share ............................................................................................. 2012 ¥3,856.37 2011 ¥3,533.47 Yen Yen 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. 2012 ¥374.26 373.99 2011 ¥336.85 336.78 U.S. dollars 2012 $46.95 U.S. dollars 2012 $4.56 4.55 Year ended March 31 Net income per share: Millions of yen, except number of shares 2012 2011 Millions of U.S. dollars 2012 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) ........................................ ¥518,536 — — ¥518,536 1,385,505 Net income per share (diluted): Adjustment for net income .................................................................................................. Adjustment for dilutive shares issued by subsidiaries and affiliates .................................. Increase in number of common stock (in thousands) ............................................................ Stock acquisition rights .................................................................................................. ¥ (278) (278) 243 243 ¥475,895 6,195 6,195 ¥469,700 1,394,390 ¥ (73) (73) 54 54 $6,314 — — $6,314 / $ (3) (3) / / Outline of dilutive shares which were not included in the calculation of “Net income per share (diluted)” for the fiscal years ended March 31, 2012 and 2011 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) *The number of shares to be issued upon exercise of each stock acquisition right is 100 common shares of SMFG. 130 SMFG 2012 Notes to Consolidated Financial Statements SMFG 2. Net assets per share is calculated based on the following: March 31 Net assets ................................................................................................................................. Amounts excluded from Net assets ........................................................................................... Preferred stock ..................................................................................................................... Dividends on preferred stock ............................................................................................... Stock acquisition rights ....................................................................................................... Minority interests ................................................................................................................ Net assets attributable to common stock at the fiscal year-end .................................................. Number of common stock at the fiscal year-end used for the calculation of Net assets per share (in thousands) .......................................................................................... Millions of yen, except number of shares 2012 ¥7,254,976 2,044,575 — — 692 2,043,883 ¥5,210,400 2011 ¥7,132,073 2,250,681 210,003 3,097 262 2,037,318 ¥4,881,392 Millions of U.S. dollars 2012 $88,335 24,894 — — 8 24,886 $63,441 1,351,116 1,381,473 / (Application of New Accounting Standards) SMFG has adopted the “Accounting Standard for Earnings Per Share” (Accounting Standards Board of Japan (“ASBJ”) Statement No.2), “Guidance on Accounting Standard for Earnings Per Share” (ASBJ Guidance No.4) and “Practical Solution on Accounting for Earnings Per Share” (ASBJ PITF No.9) starting from the fiscal year beginning on April 1, 2011. This change has a little impact on the calculation of diluted net income per share. 36. Subsequent Events Making Promise Co., Ltd. a wholly-owned subsidiary SMFG made Promise Co., Ltd. (“Promise”) a wholly-owned subsidiary by a share exchange with an effective date of April 1, 2012 (the “Share Exchange”). The outline of transactions under common controls is as follows: 1. Outline of the transactions (1) Name and business of combined entities Acquisition company: Sumitomo Mitsui Financial Group, Inc. (Bank holding company) Acquired company: Promise (Consumer finance) (2) Date of business combination April 1, 2012 (3) Form of reorganization Exchange of shares (4) Name of the entity after the reorganization Sumitomo Mitsui Financial Group, Inc. (5) Outline and purpose of the transaction SMFG has considered it as our basic policy to wholly-own Promise in order to i) strengthen Promise’s financial base to effectively achieve expansion of the consumer finance business with Promise acting at its core in SMFG through further enforcement of cooperation between Promise and SMFG group companies and the establishment of a competitive advantage in the industry of Promise as the initiative, and ii) build up an infrastructure accommodating more timely and flexible group-wide decision making. In line with this policy, SMFG made Promise a wholly-owned subsidiary. 2. Share exchange ratio, its basis for determination, number of shares delivered (1) Type of shares and share exchange ratio Common shares SMFG 1: Promise 0.36 * 0.36 shares of SMFG common stock was allotted and delivered per share of Promise common stock. (2) Basis for determination of share exchange ratio SMFG and Promise separately appointed a financial advisor or third party valuation institution, both independent of the two companies, in order to ensure fairness and appropriateness in determining the share exchange ratio for the Share Exchange. SMFG appointed Goldman Sachs Japan Co. Ltd. as the financial advisor while Promise appointed Houlihan Lokey K.K. as the third party valuation institution. To determine the share exchange ratio, SMFG and Promise separately considered it carefully with reference to the share exchange ratio provided by the above financial advisor and third party valuation institution, with which they also engaged in discussions and negotiations. With regard to the valuation of Promise’s share price, SMFG and Promise took account of the tender offer price for Promise’s common stocks, undertaken by SMBC prior to the Share Exchange as a bench mark in addition to the conditions and results of the tender offer, SMFG’s share price movements and other factors. As a result, SMFG and Promise concluded that the share exchange ratio set forth in (1) above was reasonable and ben- eficial to the shareholders of the two companies, subsequently agreeing and accepting it for the transaction. (3) Number of shares delivered 45,660 thousand common shares of SMFG SMFG 2012 131 SMFG Notes to Consolidated Financial Statements 37. 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 .................................................................................................... Total liabilities ........................................................................................... ¥ 101,852 67,323 29 17 33,266 1,216 6,051,608 0 0 0 16 16 6,051,591 6,051,591 ¥6,153,461 ¥1,232,931 1,228,030 990 3,082 16 6 127 83 594 392,900 392,900 1,625,831 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 .................................................................. 2,337,895 1,622,966 1,559,374 63,592 721,096 30,420 690,676 (154,926) 4,527,031 598 4,527,629 ¥6,153,461 132 SMFG 2012 Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 ¥ 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 $ 1,240 820 0 0 405 15 73,683 0 0 0 0 0 73,683 73,683 $74,923 $15,012 14,952 12 38 0 0 2 1 7 4,784 4,784 19,796 28,465 19,761 18,987 774 8,780 370 8,410 (1,886) 55,120 7 55,127 $74,923 Notes to Consolidated Financial Statements SMFG (2) Nonconsolidated Statements of Income Sumitomo Mitsui Financial Group, Inc. Millions of yen Year ended March 31 Operating income ..................................................................................... Dividends on investments in subsidiaries and affiliates ........................ Fees and commissions received from subsidiaries ............................... Operating expenses ................................................................................. General and administrative expenses ................................................... Interest on bonds................................................................................... Operating profit ........................................................................................ Nonoperating income ............................................................................... Interest income on deposits .................................................................. Fees and commissions income ............................................................. Other nonoperating income ................................................................... Nonoperating expenses ........................................................................... Interest on borrowings ........................................................................... Fees and commissions payments ......................................................... Other nonoperating expenses ............................................................... Ordinary profit ........................................................................................... 2012 ¥181,372 166,272 15,100 24,902 8,434 16,468 156,470 109 88 0 19 6,657 6,485 163 8 149,922 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 Income before income taxes ................................................................... Income taxes: 149,922 191,543 Current ................................................................................................... Net income ................................................................................................ 3 ¥149,919 3 ¥191,539 Millions of U.S. dollars (Note 1) 2012 $2,208 2,024 184 303 103 200 1,905 1 1 0 0 81 79 2 0 1,825 1,825 0 $1,825 Per share data: Net income ............................................................................................ Net income — diluted ........................................................................... ¥107.06 107.04 ¥131.42 131.42 $1.30 1.30 Yen 2012 2011 U.S. dollars (Note 1) 2012 SMFG 2012 133 SMFG Notes to Consolidated Financial Statements (3) Nonconsolidated Statements of Changes in Net Assets Sumitomo Mitsui Financial Group, Inc. Year ended March 31 Stockholders’ equity Capital stock Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 Balance at the beginning of the fiscal year ........................................... Changes in the fiscal year: ¥2,337,895 ¥2,337,895 $28,465 Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... — ¥2,337,895 — ¥2,337,895 — $28,465 Capital surplus Capital reserve Balance at the beginning of the fiscal year ........................................ Changes in the fiscal year: 1,559,374 1,559,374 18,987 Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. — ¥1,559,374 — ¥1,559,374 — $18,987 Other capital surplus Balance at the beginning of the fiscal year ........................................ Changes in the fiscal year: 273,652 273,699 3,332 Disposal of treasury stock ............................................................. Cancellation of treasury stock ....................................................... Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (57) (210,003) (210,060) ¥ 63,592 (46) — (46) ¥ 273,652 (1) (2,557) (2,558) $ 774 Total capital surplus Balance at the beginning of the fiscal year ........................................ Changes in the fiscal year: 1,833,027 1,833,073 22,319 Disposal of treasury stock ............................................................. Cancellation of treasury stock ....................................................... Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (57) (210,003) (210,060) ¥1,622,966 (46) — (46) ¥1,833,027 (1) (2,557) (2,558) $19,761 Retained earnings Other retained earnings Voluntary reserve Balance at the beginning of the fiscal year .................................... Changes in the fiscal year: 30,420 30,420 370 Net changes in the fiscal year .................................................... Balance at the end of the fiscal year.............................................. — ¥ 30,420 — ¥ 30,420 — $ 370 Retained earnings brought forward Balance at the beginning of the fiscal year .................................... Changes in the fiscal year: 684,883 647,622 8,339 Cash dividends .......................................................................... Net income ................................................................................. Net changes in the fiscal year .................................................... Balance at the end of the fiscal year.............................................. (144,126) 149,919 5,792 ¥ 690,676 (154,278) 191,539 37,260 ¥ 684,883 (1,754) 1,825 71 $ 8,410 Total retained earnings Balance at the beginning of the fiscal year ........................................ Changes in the fiscal year: 715,303 678,042 8,709 Cash dividends .............................................................................. Net income ..................................................................................... Net changes in the fiscal year ........................................................ Balance at the end of the fiscal year ................................................. (144,126) 149,919 5,792 ¥ 721,096 (154,278) 191,539 37,260 ¥ 715,303 (1,754) 1,825 71 $ 8,780 134 SMFG 2012 (Continued) Year ended March 31 Stockholders’ equity Treasury stock Notes to Consolidated Financial Statements SMFG Millions of yen 2012 2011 Millions of U.S. dollars (Note 1) 2012 Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Cancellation of treasury stock ........................................................... Net changes in the fiscal year............................................................ Balance at the end of the fiscal year ..................................................... Total stockholders’ equity Balance at the end of the previous fiscal year....................................... Changes in the fiscal year: Cash dividends .................................................................................. Net income ........................................................................................ Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Cancellation 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: Cash dividends .................................................................................. Net income ........................................................................................ Purchase of treasury stock ................................................................ Disposal of treasury stock ................................................................. Cancellation 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 ..................................................... ¥ (43,482) ¥ (43,437) $ (529) (321,521) 74 210,003 (111,444) ¥ (154,926) (105) 60 — (45) ¥ (43,482) (3,915) 1 2,557 (1,357) $ (1,886) 4,842,743 4,805,574 58,964 (144,126) 149,919 (321,521) 17 — (315,711) ¥4,527,031 (154,278) 191,539 (105) 13 — 37,169 ¥4,842,743 (1,754) 1,825 (3,915) 0 — (3,844) $55,120 170 — 2 427 427 ¥ 598 170 170 ¥ 170 5 5 $ 7 4,842,914 4,805,574 58,966 (144,126) 149,919 (321,521) 17 — (154,278) 191,539 (105) 13 — 427 (315,284) ¥4,527,629 170 37,340 ¥4,842,914 (1,754) 1,825 (3,915) 0 — 5 (3,839) $55,127 SMFG 2012 135 SMFG Independent Auditor’s Report To the Board of Directors of Sumitomo Mitsui Financial Group, Inc.: We have audited the accompanying consolidated financial statements of Sumitomo Mitsui Financial Group, Inc. (“SMFG”) and subsidiaries, which comprise the consolidated balance sheets as at March 31, 2012 and 2011, and the consolidated statements of income, comprehensive income, changes in net assets and cash flows for the years then ended, and basis of presentation, significant accounting policies and other explanatory information. Management’s Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accor- dance with accounting principles generally accepted in Japan, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatements, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We con- ducted our audits in accordance with auditing standards generally accepted in Japan. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on our judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, while the objective of the financial statement audit is not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of SMFG and subsidiaries as at March 31, 2012 and 2011, and their financial performance and cash flows for the years then ended in accordance with accounting principles generally accepted in Japan. Convenience Translation The U.S. dollar amounts in the accompanying consolidated financial statements with respect to the year ended March 31, 2012 are presented solely for convenience. Our audit also included the translation of yen amounts into U.S. dol- lar amounts and, in our opinion, such translation has been made on the basis described in Note 1 to the consolidated financial statements. June 28, 2012 Tokyo, Japan 136 SMFG 2012 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 2012 2011 ¥ 4,526,372 3,073,702 1,291,818 227,749 4,493,570 1,271,745 8,101,100 17,763 42,379,194 63,584,767 1,280,636 143,978 2,609,882 849,074 514,332 340,592 4,412,973 (867,653) ¥138,251,602 ¥ 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 Millions of U.S. dollars 2012 $ 55,112 37,425 15,729 2,773 54,713 15,484 98,638 216 516,001 774,197 15,593 1,753 31,777 10,338 6,262 4,147 53,732 (10,564) $1,683,326 SMFG 2012 137 SMBC Supplemental Information (Continued) March 31 Liabilities and net assets Liabilities Deposits ............................................................................................................... Call money and bills sold ..................................................................................... Payables under repurchase agreements .............................................................. Payables under securities lending transactions ................................................... Commercial paper ................................................................................................ Trading liabilities ................................................................................................... Borrowed money .................................................................................................. Foreign exchanges ............................................................................................... Short-term bonds ................................................................................................. Bonds ................................................................................................................... Due to trust account ............................................................................................ Other liabilities ...................................................................................................... Reserve for employee bonuses ............................................................................ Reserve for executive bonuses ............................................................................ Reserve for employee retirement benefits............................................................ Reserve for executive retirement benefits ............................................................ Reserve for point service program ....................................................................... Reserve for reimbursement of deposits ............................................................... Reserve for losses 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 ................................................................................................ Treasury stock ...................................................................................................... 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 2012 2011 Millions of U.S. dollars 2012 ¥ 93,133,430 2,144,599 1,676,902 5,809,603 1,193,249 6,208,087 6,835,091 302,580 244,988 4,540,708 443,723 3,539,191 38,118 2,419 23,766 1,465 3,230 10,980 336,956 98 52,811 39,915 4,412,973 130,974,895 1,770,996 2,717,397 1,299,484 (210,003) 5,577,875 286,413 (30,674) 39,078 (139,425) 155,391 94 1,543,345 7,276,706 ¥138,251,602 ¥ 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 $1,133,732 26,112 20,417 70,737 14,529 75,589 83,223 3,684 2,983 55,287 5,403 43,092 464 29 289 18 39 134 4,103 1 643 486 53,732 1,594,726 21,563 33,087 15,822 (2,557) 67,915 3,488 (374) 476 (1,698) 1,892 1 18,792 88,600 $1,683,326 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 ¥82.13 to US$1, the exchange rate prevailing at March 31, 2012. 138 SMFG 2012 Supplemental Information SMBC Consolidated Statements of Income and Consolidated Statements of Comprehensive Income (Unaudited) Sumitomo Mitsui Banking Corporation and Subsidiaries (Consolidated Statements of Income) Millions of yen 2012 2011 Millions of U.S. dollars 2012 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: ¥1,503,442 1,168,180 238,443 5,890 6,788 29,512 4,905 49,720 1,736 689,790 178,791 274,440 67,498 2,715,700 264,340 134,661 30,356 3,694 6,828 75,962 12,837 138,337 64,269 1,142,170 13,411 215,861 1,838,390 877,310 Current .............................................................................................................. Deferred ............................................................................................................ Income before minority interests ........................................................................ Minority interests in net income ........................................................................... Net income .......................................................................................................... 63,156 190,576 623,577 89,760 ¥ 533,816 ¥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 59,719 150,503 532,656 81,823 ¥ 450,832 $18,306 14,224 2,903 72 83 359 60 605 21 8,399 2,177 3,341 822 33,066 3,219 1,640 370 45 83 925 156 1,684 783 13,907 163 2,628 22,384 10,682 769 2,320 7,593 1,093 $ 6,500 SMFG 2012 139 SMBC Supplemental Information (Continued) (Consolidated Statements of Comprehensive Income) Millions of yen Year ended March 31 Income before minority interests ........................................................................ Other comprehensive income ............................................................................. Net unrealized gains (losses) on other securities ............................................. Net deferred gains (losses) on hedges ............................................................. Land revaluation excess ................................................................................... Foreign currency translation adjustments ........................................................ Share of other comprehensive income of affiliates .......................................... Total comprehensive income .............................................................................. Comprehensive income attributable to shareholders of the parent ................... Comprehensive income attributable to minority interests ............................... 2012 ¥623,577 9,312 53,988 (21,897) 5,613 (23,912) (4,479) 632,889 544,544 88,345 2011 ¥532,656 (168,966) (150,926) 29,408 — (59,493) 12,044 363,689 322,474 41,215 Millions of U.S. dollars 2012 $7,593 113 657 (267) 68 (291) (54) 7,706 6,630 1,076 Per share data: Net income ....................................................................................................... Net income — diluted ...................................................................................... ¥5,024.23 5,023.33 ¥4,184.89 4,184.07 $61.17 61.16 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 ¥82.13 to US$1, the exchange rate prevailing at March 31, 2012. Yen U.S. dollars 140 SMFG 2012 Supplemental Information SMBC 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 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 ................................................................................................ Treasury stock ...................................................................................................... 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 2012 2011 ¥ 4,192,690 2,426,035 547,240 203,768 726,677 626,146 3,777,835 7,253 42,441,134 56,411,492 1,024,074 1,981,695 730,939 154,892 185,428 4,299,577 (689,215) (10,195) ¥119,037,469 ¥ 84,392,835 1,877,900 562,867 4,539,644 1,193,249 3,503,085 5,181,294 341,400 19,999 4,215,610 443,723 2,693,465 10,798 609 2,503 9,854 39,385 4,299,577 113,327,806 1,770,996 2,481,273 1,255,108 (210,003) 5,297,375 281,109 105,391 25,786 412,288 5,709,663 ¥119,037,469 ¥ 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 Millions of U.S. dollars 2012 $ 51,049 29,539 6,663 2,481 8,848 7,624 45,998 88 516,756 686,856 12,469 24,129 8,900 1,886 2,258 52,351 (8,392) (124) $1,449,379 $1,027,552 22,865 6,853 55,274 14,529 42,653 63,086 4,157 244 51,329 5,403 32,795 131 7 30 120 480 52,351 1,379,859 21,563 30,212 15,282 (2,557) 64,500 3,423 1,283 314 5,020 69,520 $1,449,379 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 ¥82.13 to US$1, the exchange rate prevailing at March 31, 2012. SMFG 2012 141 SMBC Supplemental Information 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: Millions of yen 2012 2011 Millions of U.S. dollars 2012 ¥1,239,535 943,216 226,631 3,726 1,330 18,625 46,006 1,736 453,877 84,051 193,341 48,500 2,021,042 282,668 99,235 93,389 2,050 5,318 70,530 12,144 134,989 22,384 752,436 16,175 120,394 1,329,050 691,992 ¥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 $15,092 11,485 2,759 45 16 227 560 21 5,526 1,024 2,354 591 24,608 3,442 1,208 1,137 25 65 859 148 1,644 272 9,161 197 1,466 16,182 8,426 544 2,062 $ 5,820 Current .............................................................................................................. Deferred ............................................................................................................ Net income .......................................................................................................... 44,703 169,315 ¥ 477,973 42,386 125,273 ¥ 421,180 Per share data: Net income ....................................................................................................... Net income — diluted ...................................................................................... ¥4,498.64 — ¥3,905.80 — $54.77 — 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 ¥82.13 to US$1, the exchange rate prevailing at March 31, 2012. Yen U.S. dollars 142 SMFG 2012 Income Analysis (Consolidated) Sumitomo Mitsui Financial Group, Inc. and Subsidiaries Operating Income, Classified by Domestic and Overseas Operations Millions of yen SMFG Year ended March 31 Domestic operations Interest income ..................................................... ¥1,314,718 Interest expenses .................................................. 268,775 Net interest income ................................................... 1,045,943 Trust fees ................................................................... 1,770 Fees and commissions ......................................... 827,374 Fees and commissions payments ........................ 119,947 Net fees and commissions ........................................ 707,426 Trading income...................................................... 223,100 Trading losses ....................................................... 9,273 Net trading income .................................................... 213,827 Other operating income ........................................ 1,029,399 Other operating expenses..................................... 836,155 Net other operating income (expenses) .................... 193,243 2012 Overseas operations Elimination Total ¥432,440 135,995 296,444 — 130,911 12,943 117,968 19,768 35,403 (15,634) 81,633 45,118 36,515 (114,559) (1,006) — (2,606) (791) (1,814) (44,676) (44,676) ¥(115,566) ¥1,631,592 290,211 1,341,380 1,770 955,680 132,099 823,580 198,192 — — 198,192 1,110,566 880,998 229,568 (466) (275) (190) 2011 Domestic operations ¥1,345,979 281,315 1,064,663 2,335 806,591 120,594 685,997 251,626 6,732 244,894 961,912 821,014 140,898 Overseas operations Elimination ¥356,800 103,355 253,444 — 92,975 11,046 81,929 2,787 10,589 (7,801) 77,934 37,504 40,429 ¥(90,179) (89,739) (439) — (2,105) (410) (1,695) (17,321) (17,321) — (183) (274) 91 Total ¥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 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 (2012, ¥11 million; 2011, ¥16 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 .............................................. ¥ 96,305,891 52,955,134 35,985,772 340,099 33,409 Loans and bills discounted ................................... Securities .............................................................. Call loans and bills bought .................................... Receivables under resale agreements .................. Average balance Receivables under securities borrowing transactions ....................................... Deposits with banks .............................................. Lease receivables and investment assets ............ 3,916,819 320,621 1,502,065 Interest-bearing liabilities .......................................... ¥103,590,027 74,462,781 6,553,470 1,434,362 1,034,848 3,873,427 — 10,594,792 1,016,300 4,403,844 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 .................................................................... 2012 Interest ¥1,314,718 971,576 218,377 2,080 38 6,823 2,853 56,844 ¥ 268,775 54,738 10,059 1,564 1,048 6,852 — 104,790 1,540 86,133 Earnings yield 1.37% 1.83 0.61 0.61 0.11 0.17 0.89 3.78 0.26% 0.07 0.15 0.11 0.10 0.18 — 0.99 0.15 1.96 Average balance ¥93,247,748 54,156,879 31,216,834 355,148 26,178 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 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 (2012, ¥1,950,185 million; 2011, ¥1,188,255 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 (2012, ¥24,556 million; 2011, ¥21,928 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2012, ¥24,556 million; 2011, ¥21,928 million) and corresponding interest (2012, ¥11 million; 2011, ¥16 million). SMFG 2012 143 SMFG Income Analysis (Consolidated) 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 ¥19,015,055 11,282,653 1,794,991 830,607 193,189 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 .................................................................... — 3,739,091 230,789 ¥12,388,251 7,419,147 2,981,411 376,447 647,974 — 511,690 325,402 — 102,081 2012 Interest ¥432,440 312,938 40,659 12,671 5,852 — 27,497 12,099 ¥135,995 48,104 22,399 2,032 2,646 — 1,986 13,098 — 6,610 Millions of yen Earnings yield 2.27% 2.77 2.27 1.53 3.03 Average balance ¥15,642,630 9,620,423 1,978,236 771,389 69,728 — 0.74 5.24 1.10% 0.65 0.75 0.54 0.41 — 0.39 4.03 — 6.48 — 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 Earnings yield 2.28% 2.76 2.01 0.91 3.33 — 0.77 4.65 0.98% 0.55 0.96 0.50 0.36 — 0.35 2.36 — 6.42 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 (2012, ¥71,630 million; 2011, ¥103,935 million). Total of Domestic and Overseas Operations Year ended March 31 Interest-earning assets .............................................. ¥113,479,948 62,913,741 37,433,545 1,170,707 226,579 Loans and bills discounted ................................... Securities .............................................................. Call loans and bills bought .................................... Receivables under resale agreements .................. Average balance Receivables under securities borrowing transactions ....................................... Deposits with banks .............................................. Lease receivables and investment assets ............ 3,916,819 3,904,411 1,732,854 Interest-bearing liabilities .......................................... ¥114,072,487 81,683,045 9,534,881 1,810,794 1,682,804 3,873,427 511,690 9,616,933 1,016,300 4,113,026 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 .................................................................... 2012 Interest ¥1,631,592 1,211,794 242,086 14,752 5,890 6,823 29,742 68,943 ¥290,211 102,018 32,458 3,596 3,694 6,852 1,986 45,939 1,540 76,276 Millions of yen Earnings yield 1.44% 1.93 0.65 1.26 2.60 0.17 0.76 3.98 0.25% 0.12 0.34 0.20 0.22 0.18 0.39 0.48 0.15 1.85 Average balance ¥107,061,829 62,448,896 32,845,940 1,126,538 95,907 2011 Interest ¥1,612,599 1,199,083 251,311 9,305 2,351 4,243,613 2,484,913 1,810,793 8,464 18,592 71,589 ¥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 ¥ 294,931 107,758 31,665 3,788 2,753 8,847 1,164 44,298 2,006 66,940 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 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 (2012, ¥2,024,133 million; 2011, ¥1,288,655 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 (2012, ¥24,556 million; 2011, ¥21,928 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2012, ¥24,556 million; 2011, ¥21,928 million) and corresponding interest (2012, ¥11 million; 2011, ¥16 million). 144 SMFG 2012 Income Analysis (Consolidated) SMFG Fees and Commissions Millions of yen 2012 Domestic Year ended March 31 operations Fees and commissions .............................................. ¥827,374 21,619 117,283 65,090 18,896 6,322 59,283 208,853 141,372 Deposits and loans ............................................... Remittances and transfers .................................... Securities-related business ................................... Agency .................................................................. Safe deposits ........................................................ Guarantees ............................................................ Credit card business ............................................. Investment trusts .................................................. Overseas operations Elimination ¥130,911 70,789 9,704 25,625 — 2 11,892 — 1,567 ¥(2,606) (11) (3) (366) — — (109) — — Total ¥955,680 92,397 126,984 90,350 18,896 6,325 71,066 208,853 142,940 Domestic operations ¥806,591 21,264 119,605 70,803 18,054 6,505 52,403 185,970 161,632 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 Fees and commissions payments ............................. ¥119,947 27,256 Remittances and transfers .................................... ¥ 12,943 6,156 ¥ (791) (111) ¥132,099 33,301 ¥120,594 27,927 ¥11,046 6,149 ¥ (410) (118) ¥131,230 33,958 Notes: 1. Domestic operations comprise the operations of SMFG, its domestic consolidated banking subsidiaries (excluding overseas branches) and other domestic consolidated subsidiaries. Overseas operations comprise the operations of the overseas branches of domestic consolidated banking subsidiaries and overseas consolidated subsidiaries. 2. Intersegment transactions are reported in the “Elimination” column. Trading Income 2012 2011 Millions of yen Domestic Year ended March 31 operations Trading income .......................................................... ¥223,100 132,055 Gains on trading securities ................................... Overseas operations Elimination ¥19,768 — ¥(44,676) (17,077) Total ¥198,192 114,978 Domestic operations ¥251,626 92,932 Overseas operations Elimination ¥ 2,787 1,301 ¥(17,321) — Total ¥237,093 94,234 Gains on securities related to trading transactions ............................................ Gains on trading-related financial derivatives ....... Others ................................................................... 7,313 83,188 542 320 18,739 708 — (27,599) — 7,634 74,328 1,251 1,019 156,512 1,162 519 966 — — (17,321) — 1,538 140,157 1,162 Trading losses............................................................ ¥ 9,273 ¥35,403 — 17,077 ¥(44,676) (17,077) ¥ — ¥ 6,732 — — ¥10,589 — ¥(17,321) — ¥ — — Losses on trading securities ................................. Losses on securities related to trading transactions ............................................ Losses on trading-related financial derivatives ..... Others ................................................................... — 9,273 — — 18,326 — — (27,599) — — — — — 6,732 — — 10,589 — — (17,321) — — — — 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 2012 145 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 2012 2011 ¥48,497,851 25,121,271 3,792,990 77,412,113 5,327,489 ¥82,739,603 ¥ 4,849,970 1,745,146 121,331 6,716,447 3,266,149 ¥ 9,982,596 ¥92,722,199 ¥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 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 2012 2011 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 ................................................................................................................. ¥ 6,076,691 137,269 897,228 4,237,663 4,117,083 3,448,010 7,443,777 3,612,303 1,054,492 20,907,113 ¥51,931,633 ¥ 73,593 510,896 9,165,963 1,038,512 ¥10,788,965 ¥62,720,599 11.70% 0.26 1.73 8.16 7.93 6.64 14.33 6.96 2.03 40.26 100.00% 0.68% 4.73 84.96 9.63 100.00% — ¥ 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% — 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. 146 SMFG 2012 Assets and Liabilities (Consolidated) SMFG 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 .............................................................................. 2012 ¥593,338 385,416 178 ¥978,933 ¥685,871 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 2012 ¥ 74,218 1,145,347 22,502 562,882 ¥1,804,951 ¥ 596,075 Millions of yen Millions of yen 2011 ¥ 696,154 362,137 653 ¥1,058,945 ¥ 867,866 2011 ¥ 90,777 1,031,828 25,438 498,323 ¥1,646,369 ¥ 735,638 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 2012 ¥ 259,670 1,017,631 580,351 1,857,653 69,826,134 ¥71,683,787 ¥ 685,871 Millions of yen 2011 ¥ 281,611 875,837 532,873 1,690,321 67,868,754 ¥69,559,075 ¥ 867,866 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 SMFG 2012 147 SMFG Assets and Liabilities (Consolidated) Securities Year-End Balance March 31 Domestic operations: Millions of yen 2012 2011 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 ................................................................................................................. ¥29,327,057 474,884 3,155,712 2,567,288 5,015,264 ¥40,540,207 ¥ — — — 997 1,941,863 ¥ 1,942,861 ¥ — — — 46,881 — ¥ 46,881 ¥42,529,950 ¥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 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 ........................................................... ¥7,546,567 Trading securities .................................................. 4,008,205 Derivatives of trading securities ............................ 3,419 Securities related to trading transactions ............. — Derivatives of securities related to trading transactions ............................................ 19,498 Trading-related financial derivatives ..................... 3,262,485 Other trading assets.............................................. 252,958 2012 2011 Millions of yen Overseas operations Elimination ¥(48,408) ¥698,785 19,403 — — Total ¥8,196,944 — 4,027,609 3,419 — — — Domestic operations ¥6,149,138 2,778,917 3,857 — ¥518,595 38,619 — — Overseas operations Elimination ¥(34,836) Total ¥6,632,898 — 2,817,536 3,857 — — — 5 674,615 4,759 — (48,408) — 19,503 3,888,692 257,718 5,338 3,070,072 290,952 — 479,623 353 — (34,836) — 5,338 3,514,859 291,305 Trading liabilities ........................................................ ¥5,505,475 Trading securities sold for short sales .................. 2,169,852 Derivatives of trading securities ............................ 7,409 ¥790,993 3,005 43 ¥(48,408) ¥6,248,061 — 2,172,857 7,453 — ¥4,670,219 1,622,216 1,803 ¥612,920 830 — ¥(34,836) ¥5,248,302 — 1,623,046 1,803 — Securities related to trading transactions sold for short sales .............................................. — — — — — — — — Derivatives of securities related to trading transactions ............................................ 17,442 Trading-related financial derivatives ..................... 3,310,771 Other trading liabilities .......................................... — 13 787,931 — — (48,408) — 17,455 4,050,294 — 5,638 3,040,560 — 1 612,088 — — (34,836) — 5,639 3,617,812 — 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 2012 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 157,151 (16,700) April 30, 2008*1 ........................................ May 16, 2008*2 ........................................ January 4, 2009*3 .................................... 781,189,672.23 June 22, 2009*4 ....................................... 219,700,000 July 27, 2009*5 ........................................ 8,931,300 January 27, 2010*6 .................................. 340,000,000 January 28, 2010*7 .................................. 36,343,848 February 8, 2010*8 ................................... (33,400) February 10, 2010*9 ................................. 20,000,000 April 1, 2011*10 ........................................ (70,001) Balances 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 1,414,055,625 Changes ¥ — — — 413,695 16,817 459,477 — — 27,028 — Balances ¥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 2,337,895 Changes ¥ — — — 413,695 16,817 459,477 — — 27,028 — Balances ¥ 642,355 642,355 642,355 1,056,050 1,072,868 1,532,345 1,532,345 1,532,345 1,559,374 1,559,374 Remarks: *1 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) *2 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) *3 Increase in shares of common stock of 781,189,672.23 as a result of 100-for-1 stock split *4 Public offering: Common stock: 219,700,000 shares Issue price: ¥3,766 Capitalization: ¥1,883 *5 Allotment to third parties: Common stock: 8,931,300 shares *6 Public offering: Common stock: 340,000,000 shares Issue price: ¥2,702.81 Capitalization: ¥1,351.405 Issue price: ¥3,766 Capitalization: ¥1,883 *7 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) *8 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) *9 Allotment to third parties: Common stock: 20,000,000 shares Issue price: ¥2,702.81 Capitalization: ¥1,351.405 *10 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, 2012 Common stock ............................................................................................................................................................... Total ................................................................................................................................................................................ Number of shares issued 1,414,055,625 1,414,055,625 SMFG 2012 149 SMFG Capital (Nonconsolidated) 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 ADRs on the New York Stock Exchange. Number of Common Shares, Classified by Type of Shareholders March 31, 2012 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 7 387 95 8,753 882 142 337,962 348,228 — Number of units 4,774 4,156,217 636,758 1,509,896 5,275,303 790 2,531,698 14,115,436 2,512,025 Percentage of total 0.03% 29.44 4.51 10.70 37.37 0.01 17.94 100.00% — Notes: 1. Of 49,441,519 shares in treasury stock, 494,415 units are included in “Individuals and others” and the remaining 19 shares are included in “Fractional shares.” 2. “Other institutions” and “Fractional shares” includes 28 units and 51 shares, held at Japan Securities Depository Center, Incorporated. 3. The number of shares constituting 1 unit is 100. Principal Shareholders Common Stock March 31, 2012 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) ................................................................................... State Street Bank and Trust Company 505225** ......................................................................................... Mellon Bank, N.A. as Agent for its Client Mellon Omnibus US Pension** ................................................... The Bank of New York, Treaty JASDEC Account*** ..................................................................................... Nippon Life Insurance Company .................................................................................................................. NATSCUMCO**** .......................................................................................................................................... Sumitomo Mitsui Banking Corporation ........................................................................................................ Total .............................................................................................................................................................. Number of shares 90,536,318 73,312,500 39,033,944 29,113,800 19,858,287 17,891,918 15,999,996 15,466,682 14,319,917 13,340,000 328,873,362 Percentage of shares outstanding 6.40% 5.18 2.76 2.05 1.40 1.26 1.13 1.09 1.01 0.94 23.25% * Standing agent: The HongKong and Shanghai Banking Corporation Limited’s Tokyo Branch ** Standing agent: Mizuho Corporate Bank, Ltd. *** Standing agent: The Bank of Tokyo-Mitsubishi UFJ, Ltd. **** Standing agent: Sumitomo Mitsui Banking Corporation Notes: 1. 49,441,519 shares of treasury stock owned by SMFG are not included in the above table. 2. Pursuant to Article 67 of the Enforcement Ordinance of the Companies Act, the exercise of voting rights of common shares held by Sumitomo Mitsui Banking Corporation is restricted. 3. Sumitomo Mitsui Trust Holdings, Inc. has submitted a Report of Possession of Large Volume regarding its shareholding as of April 21, 2011. It stated that The Sumitomo Trust and Banking Company, Limited and three other shareholders hold common shares in SMFG as of April 15, 2011. But these four are not included in the above Principal Shareholders because SMFG was unable to confirm the number of shares owned by them at the end of the fiscal year under review. The Report of Possession of Large Volume is detailed as follows. Principal Shareholder: The Sumitomo Trust and Banking Company, Limited (and three other joint shareholders) Number of shares held: 78,378,800 (including joint ownership) Shareholding ratio: 5.54% 150 SMFG 2012 Capital (Nonconsolidated) SMFG Stock Options March 31 Number of shares granted........................................................................................................ Type of stock ............................................................................................................................ Issue price ................................................................................................................................ Amount capitalized when shares are issued ............................................................................ Exercise period of stock options .............................................................................................. 2012 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 .............................................................................................. 2012 100,200 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 March 31 Number of shares granted........................................................................................................ Type of stock ............................................................................................................................ Issue price ................................................................................................................................ Amount capitalized when shares are issued ............................................................................ Exercise period of stock options .............................................................................................. 2012 266,200 shares Common stock ¥1,873 per share ¥937 per share From August 16, 2011 to August 15, 2041 Date of resolution: Meeting of the Board of Directors held on July 29, 2011 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 ........................................................................................ 2012 ¥2,933 2,003 2011 ¥3,355 2,235 Notes: 1. Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). Yen 2010 ¥4,520 2,591 2009 ¥9,640 2,585 2008 ¥1,210,000 633,000 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. Six-Month Performance Yen High .............................................................. Low ............................................................... October 2011 ¥2,312 2,060 November 2011 ¥2,241 2,003 December 2011 ¥2,282 2,110 January 2012 ¥2,451 2,161 February 2012 ¥2,806 2,409 March 2012 ¥2,933 2,632 Note: Stock prices of common shares as quoted on the Tokyo Stock Exchange (First Section). SMFG 2012 151 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 ..................................................... ¥1,200,347 Interest expenses .................................................. 234,598 Net interest income ................................................... 965,749 Trust fees ................................................................... 1,736 Fees and commissions ......................................... 561,482 Fees and commissions payments ........................ 126,179 Net fees and commissions ........................................ 435,302 Trading income...................................................... 203,699 Trading losses ....................................................... 9,273 Net trading income .................................................... 194,426 Other operating income ........................................ 234,609 Other operating expenses..................................... 57,071 Net other operating income (expenses) .................... 177,537 Millions of yen 2012 Overseas operations Elimination ¥(100,773) ¥403,868 (100,890) 130,621 116 273,246 — — (2,550) 130,857 (785) 12,943 117,914 (1,764) (44,676) 19,768 (44,676) 35,403 — (15,634) (427) 40,258 7,197 — (427) 33,061 Total ¥1,503,442 264,329 1,239,113 1,736 689,790 138,337 551,452 178,791 — 178,791 274,440 64,269 210,171 Domestic operations ¥1,227,312 241,960 985,352 2,299 574,092 127,305 446,786 227,454 6,732 220,722 249,252 135,821 113,430 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 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 (2012, ¥11 million; 2011, ¥16 million) related to the management of money held in trust. 3. Intersegment transactions are reported in the “Elimination” column. Average Balance, Interest and Earnings Yield of Interest-Earning Assets and Interest-Bearing Liabilities Domestic Operations Millions of yen Year ended March 31 Average balance Interest-earning assets ................................... ¥ 95,201,464 53,624,379 35,812,965 329,845 33,409 Loans and bills discounted ......................... Securities .................................................... Call loans and bills bought ......................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... 2012 Interest ¥1,200,347 914,742 214,736 2,069 38 Earnings yield 1.26% 1.71 0.60 0.63 0.11 Average balance ¥91,909,190 54,710,171 31,053,391 352,721 26,178 2011 Interest ¥1,227,312 953,365 225,723 2,248 32 Earnings yield 1.34% 1.74 0.73 0.64 0.12 3,873,332 289,927 6,788 2,741 0.18 0.95 4,202,003 292,234 8,429 1,419 0.20 0.49 Interest-bearing liabilities ............................... ¥100,596,463 74,584,401 6,690,572 1,434,354 1,034,285 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 ......................................................... 3,849,958 — 8,585,479 278,485 3,917,314 ¥ 234,598 54,758 10,128 1,563 1,047 6,828 — 89,062 417 68,933 0.23% 0.07 0.15 0.11 0.10 0.18 — 1.04 0.15 1.76 ¥95,026,491 71,099,847 7,197,270 1,613,567 443,352 ¥ 241,960 71,691 12,453 2,166 571 4,545,844 — 6,205,133 359,916 3,347,596 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 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 (2012, ¥1,909,038 million; 2011, ¥1,143,287 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 (2012, ¥19,144 million; 2011, ¥18,676 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2012, ¥19,144 million; 2011, ¥18,676 million) and corresponding interest (2012, ¥11 million; 2011, ¥16 million). 152 SMFG 2012 Income Analysis (Consolidated) SMBC Millions of yen 2012 Interest ¥403,868 310,883 23,707 12,671 5,852 Earnings yield 2.20% 2.78 1.69 1.53 3.03 Average balance ¥15,061,087 9,530,458 1,585,317 771,389 69,728 2011 Interest ¥331,747 263,531 23,265 7,055 2,319 Earnings yield 2.20% 2.77 1.47 0.91 3.33 Overseas Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥18,397,039 11,192,798 1,402,073 830,607 193,189 Loans and bills discounted ......................... Securities .................................................... Call loans and bills bought ......................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Deposits with banks ................................... — 3,726,846 — 27,382 — 0.73 1.06% 0.65 0.75 0.54 0.41 — 2,282,712 — 17,572 ¥10,438,017 6,702,044 2,013,996 326,104 597,909 ¥100,023 36,716 19,268 1,621 2,180 ¥130,621 48,104 22,399 2,032 2,646 Interest-bearing liabilities ............................... ¥12,284,079 7,419,165 2,981,411 376,447 647,974 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 ......................................................... — 511,690 221,212 — 102,081 Notes: 1. Overseas operations comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. — 328,969 349,022 — 105,117 — 1,986 7,895 — 6,610 — 0.39 3.57 — 6.48 — 1,164 6,751 — 6,745 — 0.77 0.96% 0.55 0.96 0.50 0.36 — 0.35 1.93 — 6.42 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 (2012, ¥71,493 million; 2011, ¥103,430 million). Total of Domestic and Overseas Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥112,123,576 63,510,882 37,215,039 1,160,453 226,579 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 2012 Interest ¥1,503,442 1,153,439 238,443 14,741 5,890 Earnings yield 1.34% 1.82 0.64 1.27 2.60 Average balance ¥105,509,373 62,929,036 32,638,709 1,124,111 95,907 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 3,873,332 3,862,569 6,788 29,512 0.18 0.76 4,202,003 2,432,539 8,429 18,439 0.20 0.76 Interest-bearing liabilities ............................... ¥111,374,120 81,813,864 9,671,984 1,810,786 1,682,240 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 ......................................................... 3,849,958 511,690 7,500,718 278,485 4,019,396 ¥ 264,329 102,133 32,528 3,596 3,694 6,828 1,986 24,773 417 75,544 0.24% 0.12 0.34 0.20 0.22 0.18 0.39 0.33 0.15 1.88 ¥103,967,089 77,622,970 9,211,266 1,939,672 1,041,262 ¥ 268,610 107,821 31,721 3,787 2,751 4,545,844 328,969 5,242,563 359,916 3,452,714 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 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 (2012, ¥1,980,197 million; 2011, ¥1,239,571 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 (2012, ¥19,144 million; 2011, ¥18,676 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2012, ¥19,144 million; 2011, ¥18,676 million) and corresponding interest (2012, ¥11 million; 2011, ¥16 million). SMFG 2012 153 SMBC Income Analysis (Consolidated) Fees and Commissions Millions of yen 2012 Domestic Year ended March 31 operations Fees and commissions .............................................. ¥561,482 22,408 118,183 56,610 16,805 6,323 42,030 6,298 122,610 Deposits and loans ............................................... Remittances and transfers .................................... Securities-related business ................................... Agency .................................................................. Safe deposits ........................................................ Guarantees ............................................................ Credit card business ............................................. Investment trusts .................................................. Overseas operations Elimination ¥130,857 70,789 9,704 25,625 — 2 11,892 — 1,567 ¥(2,550) (10) (1) (361) — — (106) — — Total ¥689,790 93,187 127,886 81,874 16,805 6,325 53,816 6,298 124,177 Domestic operations ¥574,092 22,057 120,616 58,728 16,274 6,505 39,403 6,208 145,850 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 Fees and commissions payments ............................. ¥126,179 27,256 Remittances and transfers .................................... ¥ 12,943 6,156 ¥ (785) (111) ¥138,337 33,301 ¥127,305 27,927 ¥11,046 6,149 ¥ (407) (118) ¥137,944 33,958 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. Trading Income 2012 2011 Millions of yen Domestic Year ended March 31 operations Trading income .......................................................... ¥203,699 112,654 Gains on trading securities ................................... Overseas operations Elimination ¥(44,676) — (17,077) ¥19,768 Total ¥178,791 95,577 Domestic operations ¥227,454 68,760 Overseas operations Elimination ¥(17,321) — ¥ 2,787 1,301 Total ¥212,920 70,062 Gains on securities related to trading transactions ............................................ Gains on trading-related financial derivatives ....... Others ................................................................... 7,313 83,188 542 320 18,739 708 — (27,599) — 7,634 74,328 1,251 1,019 156,512 1,162 519 966 — — (17,321) — 1,538 140,157 1,162 Trading losses............................................................ ¥ 9,273 ¥35,403 — 17,077 ¥(44,676) (17,077) ¥ — ¥ 6,732 — — ¥10,589 — ¥(17,321) — ¥ — — Losses on trading securities ................................. Losses on securities related to trading transactions ............................................ Losses on trading-related financial derivatives ..... Others ................................................................... — 9,273 — — 18,326 — — (27,599) — — — — — 6,732 — — 10,589 — — (17,321) — — — — 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. 154 SMFG 2012 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 2012 2011 ¥48,688,932 25,121,952 3,796,048 77,606,933 5,518,289 ¥83,125,222 ¥ 4,855,580 1,745,146 121,331 6,722,058 3,266,149 ¥ 9,988,207 ¥93,113,430 ¥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 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 2012 2011 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 ....................................................................................................... ¥ 6,071,389 137,101 896,269 4,221,483 4,095,171 4,904,325 7,377,705 3,684,426 1,054,492 20,433,201 ¥52,875,567 11.48% 0.26 1.70 7.98 7.75 9.28 13.95 6.97 1.99 38.64 100.00% ¥ 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% 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 ¥ 35,733 621,657 7,385,370 822,832 ¥ 8,865,594 ¥61,959,049 ¥ 73,593 510,896 9,086,200 1,038,510 ¥10,709,200 ¥63,584,767 0.69% 4.77 84.84 9.70 100.00% — 0.40% 7.01 83.31 9.28 100.00% — comprise the operations of SMBC’s overseas branches and its overseas consolidated subsidiaries. 2. Japan offshore banking accounts are included in overseas operations’ accounts. SMFG 2012 155 SMBC Assets and Liabilities (Consolidated) 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 2012 ¥ 73,378 1,060,320 18,178 507,428 ¥1,659,306 ¥ 558,926 Millions of yen 2011 ¥ 90,171 958,729 14,226 466,459 ¥1,529,587 ¥ 716,192 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 2012 2011 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... ¥29,327,057 474,884 3,139,021 2,559,850 4,935,459 ¥40,436,272 Overseas operations: ¥25,934,346 544,409 3,237,321 2,621,131 5,713,956 ¥38,051,166 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 ¥ — — — 997 1,941,924 ¥ 1,942,921 ¥42,379,194 ¥ — — — — 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 ........................................................... ¥7,450,723 Trading securities .................................................. 3,909,420 Derivatives of trading securities ............................ 3,356 Securities related to trading transactions ............. — Derivatives of securities related to trading transactions ............................................ 19,498 Trading-related financial derivatives ..................... 3,265,489 Other trading assets.............................................. 252,958 2012 2011 Millions of yen Overseas operations Elimination ¥(48,408) ¥698,785 19,403 — — Total ¥8,101,100 — 3,928,824 3,356 — — — Domestic operations ¥6,107,160 2,735,578 3,857 — ¥518,595 38,619 — — Overseas operations Elimination ¥(34,836) Total ¥6,590,920 — 2,774,197 3,857 — — — 5 674,615 4,759 — (48,408) — 19,503 3,891,697 257,718 5,338 3,071,434 290,952 — 479,623 353 — (34,836) — 5,338 3,516,221 291,305 Trading liabilities ........................................................ ¥5,465,502 Trading securities sold for short sales .................. 2,126,877 Derivatives of trading securities ............................ 7,406 ¥790,993 3,005 43 ¥(48,408) ¥6,208,087 — 2,129,882 7,450 — ¥4,631,357 1,582,282 1,514 ¥612,920 830 — ¥(34,836) ¥5,209,441 — 1,583,112 1,514 — Securities related to trading transactions sold for short sales .............................................. — — — — — — — — Derivatives of securities related to trading transactions ............................................ 17,442 Trading-related financial derivatives ..................... 3,313,775 Other trading liabilities .......................................... — 13 787,931 — — (48,408) — 17,455 4,053,298 — 5,638 3,041,922 — 1 612,088 — — (34,836) — 5,639 3,619,174 — 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. 156 SMFG 2012 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 Total ¥1,239,535 [2,995] 282,656 [2,995] 956,878 1,736 453,877 134,989 318,887 84,051 — 84,051 193,341 22,384 170,957 ¥1,532,511 Income Analysis (Nonconsolidated) Sumitomo Mitsui Banking Corporation Gross Banking Profit, Classified by Domestic and International Operations Millions of yen SMBC Year ended March 31 Domestic operations Interest income ........................................... ¥ 948,581 2012 International operations ¥309,310 Interest expenses ....................................... 99,330 201,682 Domestic operations ¥ 985,974 2011 International operations ¥275,696 118,390 175,456 Net interest income ........................................ 849,250 Trust fees ........................................................ 1,716 Fees and commissions ............................... 332,461 Fees and commissions payments .............. 117,331 Net fees and commissions ............................. 215,129 Trading income ........................................... 5,112 Trading losses ............................................. — Net trading income ......................................... 5,112 Other operating income .............................. 41,225 Other operating expenses .......................... 14,674 Net other operating income (expenses) ......... 26,550 Gross banking profit ....................................... ¥1,097,760 Gross banking profit rate (%) ......................... Notes: 1. Domestic operations include yen-denominated transactions by domestic branches, while international operations include foreign-currency-denominated 867,584 2,299 327,776 118,967 208,808 940 — 940 75,579 40,882 34,696 ¥1,114,329 100,240 — 111,993 18,135 93,858 150,129 — 150,129 142,495 69,294 73,200 ¥417,429 107,627 20 121,416 17,658 103,757 78,938 — 78,938 152,116 7,709 144,406 ¥434,750 2.34% 1.44% 1.33% 2.15% 1.53% 1.63% 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 (2012, ¥11 million; 2011, ¥16 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 ................................... ¥82,116,956 [2,256,767] 46,332,489 32,774,374 69,145 — Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 354,424 21,255 28,737 Interest-bearing liabilities ............................... ¥81,785,205 64,890,957 6,911,391 1,151,288 36,443 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 1,095,569 4,565,547 41,991 2,746,423 2012 Interest ¥948,581 [18,356] 727,683 181,709 334 — 1,150 992 973 ¥ 99,330 34,706 10,766 746 37 840 11,828 37 39,502 Earnings yield 1.15% 1.57 0.55 0.48 — 0.32 4.67 3.38 0.12% 0.05 0.15 0.06 0.10 0.07 0.25 0.08 1.43 Average balance ¥77,087,991 [1,239,310] 47,537,001 27,380,279 62,671 — 474,990 26,437 92,728 ¥76,271,874 61,678,813 7,425,533 1,176,587 79,200 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 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2012, ¥1,720,001 million; 2011, ¥1,008,208 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 (2012, ¥9,418 million; 2011, ¥10,640 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2012, ¥9,418 million; 2011, ¥10,640 million) and corresponding interest (2012, ¥11 million; 2011, ¥16 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. SMFG 2012 157 SMBC Income Analysis (Nonconsolidated) International Operations Year ended March 31 Average balance Interest-earning assets ................................... ¥20,174,556 10,325,773 4,639,440 367,770 166,832 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 33,729 — 3,386,786 Interest-bearing liabilities ............................... ¥19,566,597 [2,256,767] 8,674,514 2,707,987 385,370 624,905 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Bonds ......................................................... 2012 Interest ¥309,310 209,719 44,921 4,485 3,726 180 — 17,651 ¥201,682 [18,356] 33,629 20,133 1,926 2,012 Millions of yen Earnings yield 1.53% 2.03 0.96 1.21 2.23 Average balance ¥17,816,289 8,698,046 5,456,150 328,099 47,258 0.53 — 0.52 1.03% 0.38 0.74 0.50 0.32 6,253 — 2,189,841 ¥17,214,422 [1,239,310] 7,784,154 1,932,985 276,613 549,435 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 Earnings yield 1.54% 1.99 1.06 1.03 1.60 0.71 — 0.60 1.01% 0.35 0.97 0.55 0.31 4,478 76,900 30,989 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2012, ¥57,688 million; 2011, ¥61,902 million). 2. Figures in brackets [ ] indicate the average balances of interdepartmental lending and borrowing activities between domestic and international operations 1,431,495 1,687,700 1,071,387 2,344,391 1,702,887 857,741 6,247 76,455 23,510 0.31 4.55 2.89 0.26 4.48 2.74 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 ................................... ¥100,034,745 56,658,263 37,413,814 436,915 166,832 Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... 388,154 21,255 3,415,524 1,330 992 18,625 Interest-bearing liabilities ............................... ¥ 99,095,035 73,565,472 9,619,379 1,536,659 661,348 Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... 2,527,065 6,253,248 41,991 3,817,810 5,318 88,729 37 70,429 ¥ 282,656 68,335 30,899 2,673 2,050 Millions of yen 2012 Interest ¥1,239,535 937,403 226,631 4,819 3,726 Earnings yield 1.23% 1.65 0.60 1.10 2.23 Average balance ¥93,664,970 56,235,047 32,836,430 390,771 47,258 2011 Interest ¥1,259,403 957,181 240,380 3,708 757 Earnings yield 1.34% 1.70 0.73 0.94 1.60 0.34 4.67 0.54 0.28% 0.09 0.32 0.17 0.30 0.21 1.41 0.08 1.84 481,243 26,437 2,282,569 2,263 1,223 13,725 ¥92,246,987 69,462,967 9,358,519 1,453,201 628,636 ¥ 291,578 78,517 31,897 2,499 1,814 3,506,308 3,640,341 59,861 3,381,798 7,247 86,105 66 62,981 0.47 4.62 0.60 0.31% 0.11 0.34 0.17 0.28 0.20 2.36 0.11 1.86 Notes: 1. “Interest-earning assets” are shown after deduction of the average balance of noninterest-earning deposits (2012, ¥1,777,690 million; 2011, ¥1,070,110 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 (2012, ¥9,418 million; 2011, ¥10,640 million). “Interest-bearing liabilities” are shown after deduction of amounts equivalent to the average balance of money held in trust (2012, ¥9,418 million; 2011, ¥10,640 million) and corresponding interest (2012, ¥11 million; 2011, ¥16 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. 158 SMFG 2012 Income Analysis (Nonconsolidated) SMBC 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) ¥58,092 (19,537) 29,906 31 — 2012 Rate-related increase (decrease) ¥(95,485) (36,799) (30,722) (19) — (485) (239) (329) ¥ 6,696 1,718 (870) (20) (44) (55) 6,808 (17) 3,198 (583) 9 825 ¥(25,756) (17,569) (1,506) (203) (6) (105) (4,630) (11) (3,166) Volume-related increase (decrease) ¥36,156 32,995 (8,184) 439 2,568 2012 Rate-related increase (decrease) ¥(2,542) 3,562 (4,748) 659 399 146 6,238 ¥24,224 3,347 5,762 543 242 (2,432) (681) 6,120 (11) (1,834) ¥ 2,002 2,322 (4,383) (146) 44 663 1,127 1,358 Millions of yen Net increase (decrease) ¥(37,393) (56,336) (816) 12 — (1,068) (230) 496 ¥(19,059) (15,851) (2,377) (223) (50) (160) 2,177 (29) 32 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 Millions of yen Net increase (decrease) ¥33,613 36,558 (12,932) 1,099 2,968 135 4,403 ¥26,226 5,670 1,378 397 286 (1,768) 445 7,479 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 Millions of yen Year ended March 31 Interest income ............................................... Loans and bills discounted ......................... Securities .................................................... Call loans .................................................... Receivables under resale agreements ........ Receivables under securities borrowing transactions ............................. Bills bought ................................................. Deposits with banks ................................... Interest expenses ........................................... Deposits...................................................... Negotiable certificates of deposit ............... Call money .................................................. Payables under repurchase agreements .... Payables under securities lending transactions ................................. Borrowed money ........................................ Short-term bonds ....................................... Bonds ......................................................... Volume-related increase (decrease) ¥78,928 7,002 27,727 467 2,568 2012 Rate-related increase (decrease) ¥(98,796) (26,780) (41,476) 643 399 (388) (239) 6,178 ¥19,533 3,810 837 144 97 (2,024) 37,075 (17) 8,050 (544) 9 (1,277) ¥(28,455) (13,991) (1,836) 29 138 94 (34,451) (11) (539) Net increase (decrease) ¥(19,868) (19,778) (13,749) 1,111 2,968 (932) (230) 4,900 ¥ (8,921) (10,181) (998) 173 235 (1,929) 2,623 (29) 7,511 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 Note: Volume/rate variance is prorated according to changes in volume and rate. 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 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 Net increase (decrease) ¥(47,985) (22,899) 3,196 536 564 (0) 492 42 314 ¥(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) 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) SMFG 2012 159 SMBC Income Analysis (Nonconsolidated) 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 ¥332,461 11,241 91,257 11,895 12,459 5,876 19,382 2012 International operations ¥121,416 55,559 26,190 1,476 — — 15,437 Fees and commissions payments .................. Remittances and transfers ......................... ¥117,331 21,355 ¥ 17,658 8,664 Millions of yen Total ¥453,877 66,800 117,447 13,372 12,459 5,876 34,819 ¥134,989 30,019 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 ¥118,967 21,368 ¥ 18,135 9,631 Total ¥439,770 60,879 118,621 12,655 12,089 6,045 34,750 ¥137,103 31,000 Trading Income 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 ......................................................... Millions of yen Domestic operations ¥5,112 4,644 2012 International operations ¥78,938 — Total ¥84,051 4,644 Domestic operations ¥940 257 2011 International operations ¥150,129 — Total ¥151,070 257 — — 467 ¥ — — — — — 7,634 7,634 71,229 74 ¥ — — — — — 71,229 542 ¥ — — — — — — — 683 ¥ — — — — — 1,538 1,538 148,111 479 148,111 1,162 ¥ — — ¥ — — — — — — — — 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 ¥26,550 23,192 (857) — 2012 International operations ¥144,406 129,343 (1,092) 16,134 Total ¥170,957 152,536 (1,950) 16,134 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) 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 ................................................................................................................. 2012 ¥218,698 13,823 33,537 75,503 62,334 4,711 5,179 4,925 4,098 7,040 6,443 36,858 52,762 193,577 ¥719,495 Millions of yen 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 ¥699,197 160 SMFG 2012 Deposits (Nonconsolidated) Sumitomo Mitsui Banking Corporation Deposits and Negotiable Certificates of Deposit Year-End Balance March 31 Domestic operations: SMBC Millions of yen 2012 2011 Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. ¥46,015,298 21,124,529 555,076 67,694,904 5,595,075 ¥73,289,979 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 ¥ 3,538,401 1,209,344 3,361,438 8,109,184 2,993,670 ¥11,102,855 ¥84,392,835 2. Fixed-term deposits = Time deposits + Installment savings 62.8% 28.8 0.8 92.4 7.6 100.0% 31.8% 10.9 30.3 73.0 27.0 100.0% — ¥43,898,428 21,339,847 1,020,166 66,258,442 6,163,280 ¥72,421,723 ¥ 3,846,223 1,110,176 2,821,627 7,778,027 2,243,535 ¥10,021,562 ¥82,443,286 60.6% 29.5 1.4 91.5 8.5 100.0% 38.4% 11.1 28.1 77.6 22.4 100.0% — Average Balance Year ended March 31 Domestic operations: Millions of yen 2012 2011 Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. ¥42,971,869 21,474,423 444,665 64,890,957 6,911,391 ¥71,802,349 International operations: Liquid deposits ............................................................................................ Fixed-term deposits .................................................................................... Others .......................................................................................................... Subtotal ....................................................................................................... Negotiable certificates of deposit ................................................................ Total ............................................................................................................. Grand total ...................................................................................................... Notes: 1. Liquid deposits = Current deposits + Ordinary deposits + Savings deposits + Deposits at notice ¥ 4,522,150 1,101,535 3,050,828 8,674,514 2,707,987 ¥11,382,502 ¥83,184,851 ¥39,935,948 21,296,124 446,739 61,678,813 7,425,533 ¥69,104,346 ¥ 3,883,930 1,217,809 2,682,413 7,784,154 1,932,985 ¥ 9,717,140 ¥78,821,486 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 2012 ¥37,696,735 37,024,477 ¥74,721,212 50.4% 49.6 100.0% 2011 ¥36,653,677 36,395,320 ¥73,048,997 50.2% 49.8 100.0% SMFG 2012 161 SMBC Deposits (Nonconsolidated) 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. 2012 ¥2,421,481 314,331 ¥2,735,812 2011 ¥2,724,955 314,448 ¥3,039,403 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. 2012 ¥ 8,061,223 6,931,819 24,616 1,104,787 4,417,587 4,330,740 35,133 51,714 5,944,888 5,846,969 50,909 47,009 1,464,345 1,371,815 88,433 4,096 1,264,926 1,145,324 119,508 93 1,180,859 542,011 637,205 1,642 ¥22,333,832 20,168,681 955,806 1,209,344 Millions of yen 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 1,110,941 162 SMFG 2012 Loans (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Loans and Bills Discounted Year-End Balance March 31 Domestic operations: SMBC Millions of yen 2012 2011 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... International operations: Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... Total ................................................................................................................. ¥ 1,216,941 35,678,924 8,308,672 151,855 ¥45,356,393 ¥ 506,700 10,436,568 111,830 — ¥11,055,098 ¥56,411,492 ¥ 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 Average Balance Year ended March 31 Domestic operations: Millions of yen 2012 2011 Loans on notes ............................................................................................ Loans on deeds ........................................................................................... Overdrafts .................................................................................................... Bills discounted ........................................................................................... Subtotal ....................................................................................................... ¥ 1,365,314 36,768,819 8,072,784 125,570 ¥46,332,489 International operations: ¥ 1,428,036 37,892,485 8,083,617 132,861 ¥47,537,001 ¥ 431,246 Loans on notes ............................................................................................ 8,166,756 Loans on deeds ........................................................................................... 100,044 Overdrafts .................................................................................................... Bills discounted ........................................................................................... — ¥ 8,698,046 Subtotal ....................................................................................................... ¥56,235,047 Total ................................................................................................................. Note: The average balance of foreign-currency-denominated transactions by domestic branches in international operations is calculated by the monthly ¥ 518,305 9,689,941 117,526 — ¥10,325,773 ¥56,658,263 current method. Balance of Loans and Bills Discounted, Classified by Purpose March 31 Funds for capital investment ........................................................................... Funds for working capital ................................................................................ Total ................................................................................................................. 2012 ¥20,802,161 35,609,330 ¥56,411,492 36.9% 63.1 100.0% 2011 ¥21,095,931 34,141,682 ¥55,237,613 38.2% 61.8 100.0% 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 ................................................................................................................. 2012 ¥ 469,939 996,724 — 6,586,174 718,816 8,771,654 19,906,243 27,733,594 ¥56,411,492 Millions of yen 2011 ¥ 492,005 966,036 123 6,747,774 689,604 8,895,545 18,505,823 27,836,245 ¥55,237,613 SMFG 2012 163 SMBC Loans (Nonconsolidated) 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. 2012 ¥ 8,819,333 9,011,403 7,168,306 1,843,096 7,278,348 5,971,385 1,306,963 3,413,005 2,893,753 519,252 19,468,898 18,538,698 930,199 8,420,502 8,420,502 — ¥56,411,492 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 Balance of Loan Portfolio, Classified by Industry March 31 Domestic operations: Millions of yen 2012 2011 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 ....................................................................................................... ¥ 5,701,247 133,829 714,741 3,988,144 3,691,342 5,828,625 6,185,671 3,197,121 949,628 16,827,603 ¥47,217,955 12.1% 0.3 1.5 8.5 7.8 12.3 13.1 6.8 2.0 35.6 100.0% ¥ 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% 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 ¥ 19,487 555,762 6,246,696 564,599 ¥ 7,386,547 ¥55,237,613 ¥ 47,641 624,804 7,828,495 692,595 ¥ 9,193,536 ¥56,411,492 0.5% 6.8 85.2 7.5 100.0% — 0.3% 7.5 84.6 7.6 100.0% — 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. 2012 ¥47,217,955 33,230,726 70.4% 2011 ¥47,851,066 33,813,418 70.7% 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.) 164 SMFG 2012 Loans (Nonconsolidated) SMBC Consumer Loans Outstanding March 31 Consumer loans .............................................................................................. Housing loans .............................................................................................. Residential purpose ................................................................................. Others .......................................................................................................... 2012 ¥15,206,143 14,336,810 11,196,588 869,332 2011 ¥15,369,284 14,490,768 11,141,658 878,516 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, 2012 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 ¥482,457 [857] 227,560 [374] 44,227 [374] 272 ¥710,290 [1,232] ¥495,941 [264] * Transfer from reserves by reversal or origination method Note: Figures in brackets [ ] indicate foreign exchange translation adjustments. 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. Millions of yen Increase during the fiscal year ¥439,534 Decrease during the fiscal year Others Objectives ¥482,457* ¥ — Balance at end of the fiscal year ¥439,534 249,507 37,250 190,310* 249,507 61,755 4,880 39,346* 61,755 173 ¥689,215 — ¥37,250 272* ¥673,039 173 ¥689,215 ¥334,900 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 Write-Off of Loans Year ended March 31 Write-off of loans ............................................................................................. Note: Write-off of loans include amount of direct reduction. 2012 ¥15,797 Millions of yen 2011 ¥70,775 Specific Overseas Loans March 31 Ukraine ............................................................................................................ Iceland ............................................................................................................. Pakistan ........................................................................................................... Argentina ......................................................................................................... Total ................................................................................................................. Ratio of the total amounts to total assets ....................................................... Number of countries ........................................................................................ 2012 ¥ 902 663 72 6 ¥1,645 0.00% 4 Millions of yen 2011 ¥1,010 1,233 68 6 ¥2,318 0.00% 4 SMFG 2012 165 SMBC Loans (Nonconsolidated) 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 2012 ¥ 57,503 816,705 10,531 258,312 ¥1,143,053 ¥ 295,908 Millions of yen 2011 ¥ 65,802 721,792 12,327 290,682 ¥1,090,605 ¥ 426,203 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 2012 ¥ 134,361 779,641 268,844 1,182,847 62,493,590 ¥63,676,437 ¥ 334,900 Millions of yen 2011 ¥ 138,433 684,826 303,010 1,126,269 61,025,837 ¥62,152,106 ¥ 496,205 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 166 SMFG 2012 Loans (Nonconsolidated) SMBC Classification under Self-Assessment, Disclosure of Problem Assets, and Write-Offs/Reserves March 31, 2012 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 ¥134.4 ¥119.4 ¥15.0 Direct write-offs (Note 1) ¥20.1 (Note 2) 100% (Note 3) Doubtful assets (2) Portion of claims secured by collateral or guarantees, etc. (6) ¥779.6 ¥477.1 Necessary amount reserved ¥302.5 Substandard loans (3) ¥268.8 (Claims to substandard borrowers) Normal Borrowers Normal assets ¥62,493.6 Portion of substandard loans secured by collateral or guarantees, etc. (7) ¥132.0 Claims to borrowers requiring caution, excluding claims to substandard borrowers Claims to normal borrowers Total (4) ¥63,676.4 (A) = (1) + (2) + (3) ¥1,182.8 Loan loss reserve for specific overseas countries NPL ratio (A) / (4) 1.86% (Note 5) Total reserve for possible loan losses (B) Specific reserve + General reserve for substandard loans Portion secured by collateral or guarantees, etc. (C) = ( 5 ) + (6 ) + (7) ¥728.5 Unsecured portion (D) = ( A ) – (C) Specific reserve General reserve ¥229.4 (Note 2) 75.84% (Note 3) General reserve for substandard loans ¥85.7 ¥439.5 ¥0.2 ¥689.2 ¥335.2 ¥454.3 19.69% (Note 3) 62.48% (Note 3) 6.69% [14.12%] (Note 4) 0.21% (Note 4) Reserve ratio (B) / (D) 73.79% (Note 6) Coverage ratio { ( B) + (C) } / (A) 89.93% Notes: 1. Includes amount of direct reduction totaling ¥334.9 billion. 2. Includes reserves for assets that are not subject to disclosure under the Financial Reconstruction Law. (Bankrupt/Effectively Bankrupt Borrowers: ¥5.1 billion; Potentially Bankrupt Borrowers: ¥30.6 billion) 3. Reserve ratios for claims on Bankrupt/Effectively Bankrupt Borrowers, Potentially Bankrupt Borrowers, Substandard Borrowers, and Borrowers Requiring Caution: The proportion of each category’s total unsecured claims covered by reserve for possible loan losses. 4. Reserve ratios for claims on Normal Borrowers and Borrowers Requiring Caution (excluding claims to Substandard Borrowers): The proportion of each category’s total claims covered by reserve for possible loan losses. The reserve ratio for unsecured claims on Borrowers Requiring Caution (excluding claims to Substandard Borrowers) is shown in brackets. 5. Ratio of problem assets to total assets subject to the Financial Reconstruction Law 6. Reserve ratio = (Specific reserve + General reserve for substandard loans) / (Bankrupt and quasi-bankrupt assets + Doubtful assets + Substandard loans – Portion secured by collateral or guarantees, etc.) Off-Balancing Problem Assets Bankrupt and quasi-bankrupt assets ... Doubtful assets .................................... Total ...................................................... March 31, 2010 ➀ ¥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 ➁ ¥138.5 684.8 ¥823.3 Fiscal 2011 New occurrences Off-balanced ¥ (75.3) (244.4) ¥(319.7) ¥ 71.2 339.2 ¥410.4 March 31, 2012 ➂ ¥134.4 779.6 ¥914.0 Billions of yen Increase/ Decrease ➂ – ➁ ¥ (4.1) Bankrupt and quasi-bankrupt assets ... 94.8 Doubtful assets .................................... ¥90.7 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 ¥(85.8) (12.9) ¥(98.7) 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 ¥74.3 billion for fiscal 2010 and ¥62.9 billion in fiscal 2011, recognized as “new occurrences” in the first halves of the terms, were included in the amounts off-balanced in the respective second halves. SMFG 2012 167 SMBC Securities (Nonconsolidated) Sumitomo Mitsui Banking Corporation Balance of Securities Year-End Balance March 31 Domestic operations: Millions of yen 2012 2011 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 ................................................................................................................. ¥28,472,939 229,175 2,768,322 3,472,964 317,541 / / ¥35,260,942 ¥ — — — — 7,180,192 5,578,280 1,601,912 ¥ 7,180,192 ¥42,441,134 ¥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 Average Balance Year ended March 31 Domestic operations: Millions of yen 2012 2011 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... Subtotal ....................................................................................................... International operations: ¥26,162,160 254,553 2,778,522 3,233,532 345,606 / / ¥32,774,374 ¥20,450,913 298,131 2,998,815 3,311,944 320,475 / / ¥27,380,279 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 ¥ — — — — 4,639,440 3,090,800 1,548,639 ¥ 4,639,440 ¥37,413,814 ¥ — — — — 5,456,150 4,004,455 1,451,694 ¥ 5,456,150 ¥32,836,430 current method. 168 SMFG 2012 Securities (Nonconsolidated) SMBC Balance of Securities Held, Classified by Maturity March 31 One year or less Millions of yen 2012 2011 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... ¥ 7,294,077 6,038 278,046 386,681 365,192 — ¥11,623,061 816 223,139 1,191,516 1,180,724 — 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 9,857,152 102,630 944,689 2,972,025 2,930,657 — 9,038,326 116,010 942,888 1,752,052 1,707,708 — 693,803 3,972 365,879 73,462 71,568 — 1,589,578 475 171,289 234,630 199,935 30 — 47 65,528 471,315 303,219 158,091 — — — 3,472,964 1,607,566 — 1,443,789 Japanese government bonds ...................................................................... Japanese local government bonds ............................................................. Japanese corporate bonds ......................................................................... Japanese stocks .......................................................................................... Others .......................................................................................................... Foreign bonds .......................................................................................... Foreign stocks ......................................................................................... ¥28,472,939 229,175 2,768,322 3,472,964 7,497,734 5,578,280 1,601,912 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 ¥25,220,129 307,731 2,847,093 3,494,297 7,984,180 6,115,038 1,576,620 SMFG 2012 169 SMBC Ratios (Nonconsolidated) Sumitomo Mitsui Banking Corporation Income Ratio 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 12.57 0.40 8.64 11.18 0.38 7.87 2012 0.59% 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 2012 2011 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) ........................................................................................................ 1.15% 0.90 0.25 1.53% 1.43 0.10 1.23% 1.00 0.23 1.27% 0.97 0.30 1.54% 1.43 0.11 1.34% 1.07 0.27 Loan-Deposit Ratio March 31 Domestic operations: Millions of yen 2012 2011 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. ¥45,356,393 73,289,979 61.88% 64.52 ¥11,055,098 11,102,855 99.56% 90.71 ¥56,411,492 84,392,835 66.84% 68.11 ¥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% 71.34 170 SMFG 2012 Ratios (Nonconsolidated) SMBC Securities-Deposit Ratio March 31 Domestic operations: Millions of yen 2012 2011 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. ¥35,260,942 73,289,979 48.11% 45.64 ¥ 7,180,192 11,102,855 64.66% 40.75 ¥42,441,134 84,392,835 50.28% 44.97 ¥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 SMFG 2012 171 SMBC Capital (Nonconsolidated) Sumitomo Mitsui Banking Corporation Changes in Number of Shares Issued and Capital Stock September 10, 2009*1 .............................. September 29, 2009*2 .............................. November 26, 2009*3 ............................... February 16, 2010*4 .................................. Number of shares issued Changes 20,672,514 8,211,569 992,453 20,016,015 Balances 77,098,364 85,309,933 86,302,386 106,318,401 Millions of yen Capital stock Capital reserve Changes ¥427,972 170,000 23,999 484,037 Balances ¥1,092,959 1,262,959 1,286,959 1,770,996 Changes ¥427,972 170,000 23,999 484,037 Balances ¥1,093,006 1,263,006 1,287,006 1,771,043 Remarks: *1 Allotment to third parties: Common stock: 20,672,514 shares Issue price: ¥41,405 Capitalization: ¥20,702.5 *2 Allotment to third parties: Common stock: 8,211,569 shares Issue price: ¥41,405 Capitalization: ¥20,702.5 *3 Allotment to third parties: Common stock: 992,453 shares *4 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, 2012 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, 2012 Sumitomo Mitsui Financial Group, Inc. .......................................................... Number of shares 106,248,400 b. Preferred Stock (1st series Type 6) March 31, 2012 Sumitomo Mitsui Banking Corporation ........................................................... Number of shares 70,001 Percentage of shares outstanding 100.00% Percentage of shares outstanding 100.00% 172 SMFG 2012 Others (Nonconsolidated) Sumitomo Mitsui Banking Corporation Employees SMBC 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 2012 22,686 35-8 12-5 ¥7,927 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: 2012 498 156 4 2011 493 164 2 Branches ..................................................................................................... Subbranches ............................................................................................... Representative offices ................................................................................. Total ................................................................................................................. Note: “Main offices and branches” includes the International Business Operations Dept. (2012, 2 branches; 2011, 2 branches), specialized deposit account branches 15 10 10 693 15 7 11 692 (2012, 41 branches; 2011, 38 branches) and ATM administration branches (2012, 17 branches; 2011, 17 branches). Number of Automated Service Centers March 31 Automated service centers.............................................................................. 2012 37,245 2011 35,175 Domestic Exchange Transactions Year ended March 31 Exchange for remittance: Destined for various parts of the country: Millions of yen 2012 2011 Number of accounts (thousands) ............................................................ Amount .................................................................................................... 337,487 ¥ 585,870,686 Received from various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... 297,887 ¥ 964,793,291 Collection: Destined for various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... 2,540 ¥ 6,357,270 Received from various parts of the country: Number of accounts (thousands) ............................................................ Amount .................................................................................................... Total ................................................................................................................. 964 ¥ 2,249,924 ¥1,559,271,172 334,977 ¥ 595,566,367 298,595 ¥ 952,980,527 2,614 ¥ 6,378,902 988 ¥ 2,284,019 ¥1,557,209,816 SMFG 2012 173 SMBC Others (Nonconsolidated) 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 2012 $2,432,602 1,991,657 $1,030,498 40,585 $5,495,343 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 ................................................................................................................. 2012 ¥ 3,523 29,031 — 47,134 25,836 ¥ 105,525 467,610 3,726,441 ¥4,299,577 2011 $2,129,774 1,388,730 $ 940,080 31,761 $4,490,346 2011 ¥ 19,398 25,605 — 51,381 13,102 ¥ 109,488 419,252 3,324,207 ¥3,852,949 174 SMFG 2012 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 ........................................................................................ Trust beneficiary right .................................................................................. 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 .............................................................................................. 2012 ¥ 235,829 235,829 424,478 324,015 9,256 6,150 84,805 250 9,991 — 621,656 17,323 604,333 7 7 — — 1,529 100,732 443,723 53,904 53,904 0 0 ¥1,891,853 ¥ 821,292 228,033 220,605 — 617,858 24 4,039 ¥1,891,853 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. SMBC Millions of yen 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 SMFG 2012 175 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 • Number of consolidated subsidiaries: 337 Please refer to “Principal Subsidiaries and Affiliates” on page 216 for their names and business outline. • Scope of consolidated subsidiaries for calculation of the consolidated capital ratio is based on the scope of consolidated subsidiaries for preparing consolidated financial statements. • There are no affiliates to which the proportionate consolidation method is applied. • There are no companies engaged exclusively in ancillary banking business or in developing new businesses as stipulated in Article 52-23 of the Banking Act. 2. Deduction from Capital • Number of nonconsolidated subsidiaries subject to deduction from capital: 197 Principal subsidiaries: SMLC MAHOGANY CO., LTD. (Office rental, etc.) SBCS Co., Ltd. (Venture capital and consulting) • Number of financial affiliates subject to deduction from capital: 52 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. 176 SMFG 2012 Capital Ratio Information SMFG ■ 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 2012 ¥ 2,337,895 759,800 2,152,654 (236,037) (68,230) (141,382) 692 2,030,638 (496,434) (38,284) (29,052) 6,272,260 214,611 35,755 66,695 — 2,454,062 2,771,125 2,771,125 399,634 ¥ 8,643,751 ¥38,150,731 7,825,808 1,174,187 3,892,505 ¥51,043,232 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 (A) / (E) ✕ 100 .................................................................................................... 12.28% 12.47% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 16.93% ¥ 4,083,458 16.63% ¥ 4,055,495 * “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. SMFG 2012 177 SMFG Capital Ratio Information ■ Capital Requirements March 31 Capital requirements for credit risk: Billions of yen 2012 2011 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 .......................................................................................................................... Securitization exposures ........................................................................................................................ Total capital requirements for market risk .............................................................................................. Capital requirements for operational risk: ¥4,573.4 2,780.8 2,358.5 46.3 104.9 271.1 876.2 432.9 125.8 317.4 333.2 168.7 76.1 88.4 53.9 34.5 140.0 137.2 306.0 569.2 5,142.6 41.9 30.9 7.5 0.5 1.6 1.4 52.0 0.5 94.5 ¥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 Advanced measurement approach ........................................................................................................ Basic indicator approach ........................................................................................................................ Total capital requirements for operational risk........................................................................................ Total amount of capital requirements ....................................................................................................... 251.5 59.9 311.4 ¥5,548.4 235.1 60.2 295.3 ¥5,647.6 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., SMBC Finance Service Co., Ltd. and Sumitomo Mitsui Finance and Leasing Co., Ltd. have adopted the foundation IRB approach. Among consolidated subsidiaries that have adopted the standardized approach for exposures as of March 31, 2012, Kansai Urban Banking Corporation is scheduled to adopt the foundation IRB approach 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. 178 SMFG 2012 Capital Ratio Information SMFG 2. Exposures by Asset Class (1) Corporate Exposures A. Corporate, Sovereign and Bank Exposures (A) Rating Procedures • “Corporate, sovereign and bank exposures” includes credits to domestic and overseas 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. • 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. • 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. • 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). • 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 J5 J6 J7 J7R J8 J9 J10 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 SMFG 2012 179 SMFG Capital Ratio Information (B) Portfolio a. Domestic Corporate, Sovereign and Bank Exposures Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Undrawn amount March 31, 2012 J1-J3 ................................... ¥19,184.2 ¥14,359.7 ¥4,824.6 ¥3,649.0 J4-J6 ................................... 14,778.7 11,837.4 948.9 J7 (excluding J7R) ............... 44.5 1,341.0 Japanese government and local municipal corporations .... 35,535.5 35,341.4 87.1 Others .................................. 44.1 4,776.4 5,197.7 Default (J7R, J8-J10) ........... 3.1 1,302.9 1,439.9 Total ..................................... ¥77,701.7 ¥68,958.7 ¥8,743.0 ¥4,776.6 194.1 421.3 137.0 2,941.3 224.7 1,565.7 Weighted average CCF 75.00% 75.00 75.00 Weighted average LGD Weighted average PD 0.07% 35.28% 0.77 12.82 30.13 27.98 Weighted average ELdefault Weighted average risk weight —% 16.71% — 42.64 — 118.09 75.00 75.00 100.00 — 0.00 1.04 100.00 — 35.21 37.37 48.39 — — — 47.30 — 0.04 49.67 13.58 — 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 J7 (excluding J7R) ............... 20.5 1,541.3 Japanese government and local municipal corporations .... 32,765.0 32,641.9 5,529.7 5,071.1 Others .................................. Default (J7R, J8-J10) ........... 1,334.5 1,401.0 Total ..................................... ¥74,263.3 ¥64,944.6 ¥9,318.7 ¥4,735.1 Note: “Others” includes exposures guaranteed by credit guarantee corporations, exposures to public sector entities and voluntary organizations, and exposures to obligors 75.00 75.00 0.3 100.00 — 0.00 1.00 100.00 — 35.25 37.06 53.22 — 0.06 49.16 17.19 — — — 51.84 — 123.0 458.5 66.6 3,196.6 237.4 30.7 85.4 1,778.7 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 Weighted average CCF 75.00% 75.00 75.00 not assigned obligor grades because they have yet to close their books (for example, newly established companies), as well as business loans and standardized SME loans of more than ¥100 million. b. Overseas Corporate, Sovereign and Bank Exposures Billions of yen Exposure amount On-balance sheet assets Off-balance sheet assets Undrawn amount Total March 31, 2012 G1-G3 .................................. ¥24,500.5 ¥16,397.7 ¥8,102.8 ¥4,286.7 G4-G6 .................................. 145.8 738.2 G7 (excluding G7R) ............. 28.1 174.5 Others .................................. 38.0 90.4 Default (G7R, G8-G10) ........ 1.8 94.9 Total ..................................... ¥25,598.5 ¥17,239.8 ¥8,358.7 ¥4,500.4 152.5 44.5 50.5 8.4 585.7 130.0 39.9 86.5 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 .................................. Default (G7R, G8-G10) ........ 6.7 170.1 Total ..................................... ¥24,589.4 ¥16,458.2 ¥8,131.3 ¥3,797.2 169.1 98.6 19.5 15.9 610.7 190.1 98.6 154.1 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 0.16% 29.21% 2.51 25.63 2.81 100.00 — 26.58 20.84 34.79 66.36 — 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 —% 17.13% — 69.99 — 110.79 — 100.62 46.44 — 62.64 — Weighted average ELdefault Weighted average risk weight —% 16.66% — 72.23 — 146.10 — 111.24 82.12 — 56.97 — B. Specialized Lending (SL) (A) Rating Procedures • “Specialized lending” is sub-classified into “project finance,” “object finance,” “commodity finance,” “income-producing real estate” (IPRE) and “high-volatility commercial real estate” (HVCRE) in accordance with the Notification. Project finance is financing of a single project, such as a power plant or transportation infrastructure, and cash flows generated by the project 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, 2012. • 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 180 SMFG 2012 Capital Ratio Information SMFG 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, Object Finance and Income-Producing Real Estate (IPRE) March 31 Strong: 2012 2011 Billions of yen Project finance Object finance IPRE Project finance Object finance IPRE Risk weight Residual term less than 2.5 years ..... Residual term 2.5 years or more ....... 50% ¥ 152.2 70% 1,047.7 Good: Residual term less than 2.5 years ..... Residual term 2.5 years or more ....... Satisfactory ........................................... Weak ...................................................... Default ................................................... Total ....................................................... 70% 90% 115% 250% — 27.9 242.1 20.9 50.4 25.5 ¥1,566.7 Note: A portion of “Object finance” is calculated using the PD/LGD approach. (b) High-Volatility Commercial Real Estate (HVCRE) ¥ — 6.8 1.3 — — — — ¥8.1 ¥ 9.4 11.0 — 1.3 20.7 3.0 4.7 ¥50.0 ¥ 120.1 746.2 28.9 224.9 13.7 43.8 29.2 ¥1,206.8 ¥ 2.1 7.9 1.7 3.1 — — — ¥14.9 ¥— — — — — — — ¥— 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 2012 ¥ — — 41.1 91.8 125.0 — — ¥257.9 2011 ¥ — — 31.0 74.3 96.1 20.0 2.1 ¥223.5 b. PD/LGD Approach Applicable Portion, Other Than Slotting Criteria Applicable Portion (a) Object Finance March 31, 2012 G1-G3 .................................. G4-G6 .................................. G7 (excluding G7R) ............. Others .................................. Default (G7R, G8-G10) ........ Total ..................................... Total ¥144.8 9.1 4.2 — 4.0 ¥162.1 Billions of yen Exposure amount On-balance sheet assets ¥102.1 8.5 4.1 — 3.9 ¥118.7 Off-balance sheet assets ¥42.7 0.6 0.0 — 0.0 ¥43.4 Undrawn amount ¥8.1 0.1 0.1 — 0.0 ¥8.2 Weighted average CCF 75.00% 75.00 75.00 — 100.00 — Billions of yen Weighted average LGD Weighted average PD 0.47% 23.73% 4.99 27.21 — 100.00 — 34.40 28.44 — 82.02 — March 31, 2011 G1-G3 .................................. G4-G6 .................................. G7 (excluding G7R) ............. Others .................................. Default (G7R, G8-G10) ........ Total ..................................... 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 —% 37.11% — 131.09 — 157.84 — — 46.44 78.31 — — Weighted average ELdefault Weighted average risk weight —% 37.81% — 29.41 — 155.72 — — 82.12 51.63 — — SMFG 2012 181 SMFG Capital Ratio Information (b) Income-Producing Real Estate (IPRE) Billions of yen Total Exposure amount On-balance sheet assets March 31, 2012 J1-J3 ................................... ¥ 427.1 ¥ 387.5 J4-J6 ................................... 915.8 J7 (excluding J7R) ............... 49.3 Others .................................. 81.1 Default (J7R, J8-J10) ........... 22.2 Total ..................................... ¥1,662.7 ¥1,455.8 1,056.2 67.5 82.9 29.0 Off-balance sheet assets ¥ 39.6 140.4 18.3 1.8 6.9 ¥206.9 Billions of yen Total Exposure amount On-balance sheet assets March 31, 2011 J1-J3 ................................... ¥ 546.9 ¥ 487.0 832.1 J4-J6 ................................... 65.9 J7 (excluding J7R) ............... Others .................................. 72.2 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 Undrawn amount ¥ — 3.6 — 1.9 — ¥5.6 Undrawn amount ¥0.6 3.6 — 2.6 — ¥6.8 Weighted average CCF —% Weighted average LGD Weighted average PD 0.05% 28.28% 1.11 12.55 8.60 — 100.00 — — 33.85 29.69 34.13 29.19 — 75.00 — 75.00 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 ELdefault Weighted average risk weight —% 12.37% — 69.56 — 128.45 62.46 — 15.00 27.99 — — Weighted average ELdefault Weighted average risk weight —% 11.71% — 60.42 — 125.31 62.17 — 18.53 48.37 — — (2) Retail Exposures A. Residential Mortgage Exposures (A) Rating Procedures • “Residential mortgage exposures” includes mortgage loans to individuals and some real estate loans in which the property consists of both residential and commercial facilities such as a store or rental apartment units, but excludes apartment construction loans. • Mortgage loans are rated as follows. Mortgage loans are allocated to a portfolio segment with similar risk characteristics in terms of (a) default risk determined using loan contract information, results of 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, 2012 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 ......................... ¥10,894.3 Others ............................... 638.0 Delinquent ............................. 97.1 Default .......................................... 233.6 Total .............................................. ¥11,863.0 ¥10,844.8 638.0 90.6 233.3 ¥11,806.8 ¥49.5 — 6.5 0.4 ¥56.3 0.42% 1.05 26.61 100.00 — 39.96% 58.00 45.19 36.43 — —% — — 34.93 — 27.02% 80.10 247.74 18.69 — 182 SMFG 2012 Capital Ratio Information SMFG 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, 2011 Mortgage loans PD segment: Not delinquent Use model ......................... ¥10,773.9 703.4 Others ............................... 105.3 Delinquent ............................. Default .......................................... 216.8 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 — 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 • “Qualifying revolving retail exposures” includes card loans and credit card balances. • Card loans and credit card balances are rated as follows. Card loans and credit card balances are allocated to a portfolio segment with similar risk characteristics determined based, for card loans, on the credit quality of 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, 2012 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 ........ ¥ 606.4 ¥ 549.0 Delinquent ............... 14.6 15.1 ¥ 54.9 0.4 ¥ 2.5 ¥ 188.0 3.3 — Credit card balances PD segment: 29.22% 2.46% 84.84% 13.48 25.42 77.67 —% 60.95% — 214.45 Not delinquent ........ 1,208.4 677.8 Delinquent ............... 4.5 5.4 Default ............................ 35.3 39.3 Total ................................ ¥1,874.6 ¥1,281.1 327.3 0.9 4.0 ¥387.6 203.4 — — 3,975.9 — — ¥205.9 ¥4,167.2 1.19 8.23 — 80.92 — 100.00 — — 76.46 77.44 84.09 — — 26.87 — 110.68 75.77 — 78.03 — 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, 2011 Card loans PD segment: Not delinquent ........ ¥ 576.4 ¥ 520.0 ¥ 54.2 0.6 Delinquent ............... 18.5 17.9 ¥ 2.3 ¥ 183.9 29.47% 3.08% 85.42% — 4.7 12.44 28.53 79.34 —% 71.88% — 220.77 Credit card balances PD segment: 327.1 Not delinquent ........ 1,116.4 2.5 12.7 Delinquent ............... Default ............................ 4.6 45.4 Total ................................ ¥1,769.5 ¥1,214.7 ¥389.0 625.8 10.2 40.9 163.5 — — 3,925.5 — — ¥165.8 ¥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 — 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.” SMFG 2012 183 SMFG Capital Ratio Information C. Other Retail Exposures (A) Rating Procedures • “Other retail exposures” includes business loans such as apartment construction loans, standardized SME loans, and consumer loans such as My Car Loan. • Business loans, standardized SME loans and consumer loans are rated as follows. a. Business loans and standardized SME loans are allocated to a portfolio segment with similar risk characteristics in terms of (a) default risk determined using loan contract information, results of exclusive grading model and borrower category under self-assessment executed in accordance with the financial inspection manual of the Japanese FSA, and (b) recovery risk determined based on, for standardized SME loans, obligor attributes and, for business loans, LTV. 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, 2012 Business loans PD segment: Not delinquent Billions of yen Exposure amount On-balance sheet assets Total Off-balance sheet assets Weighted average PD Weighted average LGD Weighted average ELdefault Weighted average risk weight Use model ......................... Others ............................... Delinquent ............................. ¥1,192.4 354.7 302.2 ¥1,174.8 353.4 299.3 Consumer loans PD segment: Not delinquent Use model ......................... Others ............................... Delinquent ............................. Default .......................................... Total .............................................. 179.3 159.2 51.9 201.8 ¥2,441.5 177.8 157.6 51.6 201.7 ¥2,416.3 ¥17.6 1.2 2.9 1.5 1.6 0.3 0.2 ¥25.2 0.97% 0.66 29.29 52.90% 56.39 59.63 —% — — 48.59% 26.65 99.95 1.43 2.13 19.09 100.00 — 46.37 58.62 49.23 65.41 — — — — 60.91 — 51.48 76.46 106.20 56.17 — 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, 2011 Business loans PD segment: Not delinquent 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 — 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. 184 SMFG 2012 Capital Ratio Information SMFG (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 ........................................................................................................................................... 2012 ¥ 333.7 178.7 79.6 99.1 155.0 655.9 1,988.8 ¥2,978.4 2011 ¥ 251.6 158.2 69.5 88.7 93.4 774.0 2,068.1 ¥3,093.7 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 ¥430.0 78.5 3.3 141.7 2.4 ¥655.9 Billions of yen 2012 Weighted average PD 0.06% 0.83 8.90 0.41 100.00 — Weighted average risk weight 109.93% 208.11 412.05 144.01 — — 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 — — Exposure amount ¥536.5 79.5 2.1 155.4 0.5 ¥774.0 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 ........................................................................ 2012 ¥574.5 2011 ¥697.3 Billions of yen SMFG 2012 185 SMFG Capital Ratio Information (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 ¥121.3 billion on a consolidated basis for fiscal year 2011, a decrease of ¥96.0 billion compared to the previous fiscal year. SMBC recorded ¥58.6 billion in total credit costs on non-consolidated basis in fiscal year 2011, a decrease of ¥35.7 billion com- pared to the previous fiscal year. By exposure category, the credit cost for “corporate exposures” was ¥57.5 billion, a decrease of ¥14.4 billion compared to the previous year. The credit cost for “other retail exposures” decreased by ¥23.5 billion to ¥10.5 billion compared to the previous year. These results are primarily due to the measures taken by SMBC to improve the business and financial conditions of obligors according to the circumstances of each obligor, and a partial reversal of the loan-loss reserve associated with collection and repayment. Total Credit Costs Billions of yen Fiscal 2011 (A) Fiscal 2010 (B) Fiscal 2009 SMFG (consolidated) total ..................................................... SMBC (consolidated) total .................................................... SMBC (nonconsolidated) total .............................................. Corporate exposures ......................................................... Sovereign exposures ......................................................... Bank exposures ................................................................. Residential mortgage exposures ....................................... QRRE ................................................................................. Other retail exposures ....................................................... ¥121.3 91.7 58.6 57.5 (0.2) (0.0) 0.2 (0.0) 10.5 ¥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 Increase (decrease) (A) – (B) ¥(96.0) (68.1) (35.7) (14.4) (5.6) 14.0 (0.1) 0.1 (23.5) Notes: 1. The above amounts do not include gains/losses on “equity exposures,” “exposures on capital market-driven transactions (such as bonds)” and “exposures under Article 145 of the Notification” that were recognized as gains/losses on bonds and stocks in the statements of 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 2011 Fiscal 2010 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 .................................. ¥ — — 1,062.7 889.3 12.4 14.9 3.8 0.1 142.3 After deduction of reserves ¥ — — 213.9 132.2 1.8 4.7 2.9 (0.0) 77.4 Actual loss amounts ¥121.3 91.7 58.6 57.5 (0.2) (0.0) 0.2 (0.0) (10.5) 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 ¥ — — 1,204.3 1,021.1 7.8 30.5 4.1 0.1 140.8 Fiscal 2009 Fiscal 2008 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 .................................. ¥ — — 1,197.2 984.0 5.8 52.1 4.0 0.1 151.2 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 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 ¥ — — 954.2 806.7 9.0 6.1 4.0 0.1 128.3 186 SMFG 2012 Capital Ratio Information SMFG Billions of yen Fiscal 2007 Estimated loss amounts SMFG (consolidated) total ................................ SMBC (consolidated) total ............................... SMBC (nonconsolidated) total ......................... Corporate exposures .................................... Sovereign exposures .................................... Bank exposures ............................................ Residential mortgage exposures .................. QRRE ............................................................ Other retail exposures .................................. ¥ — — 887.7 778.6 11.2 5.1 4.6 0.1 88.2 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 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. ■ Standardized Approach 1. Scope The following consolidated subsidiaries have adopted the standardized approach for exposures as of March 31, 2012 (i.e. consolidated subsidiaries not listed in the “Internal Ratings-Based (IRB) Approach: 1. Scope” on page 178). (1) Consolidated Subsidiaries Planning to Adopt Phased Rollout of the IRB Approach 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 .......................................................................................... ¥ 8,398.4 224.9 820.8 1,062.7 358.7 3,871.8 3,430.0 156.9 0.0 0.0 ¥18,324.2 Billions of yen 2012 2011 Of which assigned country risk score ¥ 75.1 — 275.1 — 27.7 — 0.1 0.0 — — ¥378.0 ¥ 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 Of which assigned country risk score ¥ 81.6 — 298.2 — 2.8 — 0.1 — — — ¥382.8 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. SMFG 2012 187 SMFG Capital Ratio Information ■ 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. 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 2012 2011 Eligible financial collateral ¥ 86.5 86.5 — — 3,824.9 ¥3,911.4 Other eligible IRB collateral ¥32.7 32.7 — — — ¥32.7 Eligible financial collateral ¥ 115.2 115.2 — — 3,044.5 ¥3,159.7 Other eligible IRB collateral ¥45.6 45.6 — — — ¥45.6 188 SMFG 2012 Capital Ratio Information SMFG Billions of yen 2012 2011 March 31 IRB approach ........................................................................... Corporate exposures ............................................................ Sovereign exposures ............................................................ Bank exposures .................................................................... Residential mortgage exposures .......................................... QRRE .................................................................................... Other retail exposures .......................................................... Standardized approach ............................................................ Total .......................................................................................... Guarantee ¥7,153.2 6,426.4 281.3 274.3 171.2 — — 61.9 ¥7,215.1 Credit derivative ¥149.0 149.0 — — — — — — ¥149.0 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 ■ Derivative Transactions and Long Settlement Transactions 1. Risk Management Policy and Procedures (1) Policy on Collateral Security and Impact of Deterioration of Our Credit Quality Collateralized derivative is a CRM technique in which collateral is delivered or received regularly in accordance with replacement cost. The Group conducts collateralized derivative transactions as necessary, thereby reducing credit risk. In the event our credit quality deteriorates, however, the counterparty may demand additional collateral, but its impact is deemed to be insignificant. (2) Netting Netting is another CRM technique, and “close-out netting” is the main type of netting. In close-out netting, when a default event, such as bankruptcy, occurs to the counterparty, all claims against, and obligations to, the counterparty, regardless of maturity and currency, are netted out to create a single claim or obligation. Close-out netting is applied to foreign exchange and swap transactions covered under a master agreement with a net-out clause or other means of securing legal effectiveness, and the effect of CRM is taken into account only for such claims and obligations. 2. Credit Equivalent Amounts (1) Derivative Transactions and Long Settlement Transactions A. Calculation Method Current exposure method 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 2012 ¥5,729.0 3,370.1 9,099.1 2,689.0 6,165.5 — 73.5 — 99.5 71.6 5,478.8 3,620.3 19.8 19.8 — 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 — ¥3,600.6 ¥3,572.0 SMFG 2012 189 SMFG Capital Ratio Information (2) Notional Principal Amounts of Credit Derivatives Credit Default Swaps Billions of yen 2012 Notional principal amount 2011 Notional principal amount March 31 Protection purchased ......................................................... Protection provided ............................................................ Total ¥672.7 635.8 Of which for CRM ¥149.0 — Total ¥803.0 793.6 Of which for CRM ¥264.5 — 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 risks. Securitization transactions are subject to the following policies. • Undertake those which allow separate assessment of underlying assets by making credit decisions on individual underlying assets. • Undertake those which cover short-term receivables, etc., by creating a framework mainly to estimate the default rate of the underlying assets based on the historical loan-loss ratio and ensure that they have sufficient subordination. • Undertake others such as those requiring special management by implementing additional management, such as an analysis of the market environment. The Group shall basically not conduct resecuritization transactions. Its policy is to conduct securitization transactions by verifying effectiveness in mitigating credit risk through the use of the asset transfer type or synthetic type securitization transactions covering domestic and foreign exposures and using them as underlying exposures if securitization transactions are used as an approach for credit risk mitigation. The Group takes one of the following positions for securitization transactions. • Originator (a direct or indirect originator of underlying assets or a sponsor of an ABCP conduit or a similar program that acquires exposures from third-party entities) • Investor • 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. Overview of Risk Characteristics Securitization exposures have, in addition to credit risk and market risk, the following intrinsic risks, which are properly managed based on the nature of each risk. (1) Dilution Risk Means the risk of a decrease in purchased receivables due to cancellation or termination of the original contract for the purchased receiv- ables, or netting of debts between the original obligor and the original obligee. (2) Servicer Risk A. Commingling Risk Means the risk of uncollectible funds, which should be collected from the underlying assets, due to the bankruptcy of the servicer before the delivery of the funds collected from the obligor of the receivables. B. Performance Risk Means the risk of difficulty in maintenance and collection due to the servicer’s failure to properly and accurately perform its clerical duties and procedures. (3) Liquidity Risk Means the risk that cash flows related to the underlying assets may be insufficient for paying the principal and interest of the securitiza- tion exposure due to a timing mismatch between the securitization conduit’s receipt of the cash flows related to the underlying assets and payment of the securitization exposure of the principal and interest, etc. (4) Fraud Risk Means the risk of a decrease in or complete loss of the receivables subject to collection due to a fraud, prejudicial or other malicious act by a customer or a third-party obligor. 190 SMFG 2012 Capital Ratio Information SMFG 3. Calculation Methodology for Credit Risk-Weighted Assets and Market Risk Equivalent Amount 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. • First, securitization exposures are examined and the ratings-based approach is applied to qualifying exposures. • The remaining exposures are examined and the supervisory formula is applied to qualifying exposures. • The remaining exposures are deducted from capital. Note that the application of the ratings-based approach is subject to monitoring in accordance with the “Regulations Concerning the Distribution, etc. of Securitized Products” and the “Standardized Information Reporting Package (SIRP)” published by the Japan Securities Dealers Association. The same applies to resecuritized products. 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. In order to determine market risk equivalent amounts of “securitization exposures,” general market risk is subject to the standardized measurement method while specific risk is based on the risk weights corresponding to the ratings published by qualifying rating agencies pursuant to the regulations set forth in the Notification. 4. Type of Securitization Conduit Used in Securitization Transactions Associated with Third Party Assets and Status of Holdings of Securitization Exposures Related to Such Transactions In order to undertake securitization transactions related to third-party assets, the Group mainly uses a special purpose company (SPC) as a securitization conduit. If such transactions are undertaken, the following securitization exposures result. • Backup line to the ABCP issued by the securitization conduit (off-balance sheet assets) • ABL to the securitization conduit (on-balance sheet assets), etc. 5. Names of Subsidiaries and Affiliated Companies Holding Securitization Exposures Related to Securitization Transactions Conducted by Holding Company Group No securitization exposures related to the security transactions conducted by the Holding Company Group are held by the subsidiaries or affiliated companies excluding consolidated subsidiaries. 6. Accounting Policy on Securitization Transactions Valuation, accounting treatment etc. for financial assets and financial liabilities associated with securitization transactions are mainly gov- erned by the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10). The fair value for such valuation is the value based on the market price or, if there is no market price, reasonably calculated value, unless it is deemed to be extremely difficult to determine the fair value. Accounting treatment of securitization of financial assets is as follows. Extinguishment of financial assets is recognized when the contrac- tual 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. 7. Qualifying External Ratings Agencies In order to apply the rating-based approach under the IRB approach or standardized approach or to calculate an amount of market risk asso- ciated with specific risk, 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. SMFG 2012 191 SMFG Capital Ratio Information 8. Portfolio (Credit Risk) (1) Securitization Transactions as Originator A. As Originator (Excluding as Sponsor) (A) Underlying Assets March 31, 2012 Underlying asset amount Asset transfer type ¥ 17.6 1,378.4 Synthetic type ¥ — — Total ¥ 17.6 1,378.4 131.7 221.9 ¥1,749.6 107.6 23.8 ¥1,527.5 24.1 198.0 ¥222.1 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 Billions of yen Fiscal 2011 Securitized amount ¥ — 77.6 — — ¥77.6 Default amount ¥ 3.3 1.5 12.0 0.0 ¥16.8 Loss amount ¥ 2.9 0.3 19.0 0.0 ¥22.2 Gains/losses on sales ¥ — 6.5 — — ¥6.5 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 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. Asset type classification is based on the major items in the underlying assets for each transaction. 4. “Other claims” includes claims on Private Finance Initiative (PFI) businesses and 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. 6. There are no amounts that represent “assets held for securitization transactions.” (B) Securitization Exposures (Excluding Resecuritization Exposures) a. Underlying Assets by Asset Type 2012 2011 Billions of yen Total March 31 Claims on corporates ..... ¥ 16.5 Mortgage loans .............. 212.5 Retail loans (excluding mortgage loans) ............ 48.7 Other claims ................... 149.1 Total ................................ ¥426.8 Term-end balance On-balance sheet assets ¥ 16.5 212.5 Off-balance sheet assets To be deducted from capital ¥ — ¥ 2.0 33.0 — Increase in capital equivalent ¥ — 38.1 Term-end balance On-balance sheet assets ¥ 31.3 203.0 Off-balance sheet assets ¥ 0.0 — Total ¥ 31.3 203.0 To be deducted from capital ¥ 1.2 34.4 Increase in capital equivalent ¥ — 36.0 40.4 2.4 ¥271.9 8.3 146.6 ¥155.0 43.2 4.1 ¥82.3 0.2 — ¥38.3 68.1 158.4 ¥460.7 55.6 4.0 ¥293.9 12.4 154.4 ¥166.8 58.4 5.7 ¥99.7 0.4 — ¥36.3 b. Risk Weights March 31 20% or less .................... 100% or less .................. 650% or less .................. Less than 1250% ........... Capital deduction ........... Total ................................ Total ¥156.4 3.2 1.9 — 265.4 ¥426.8 Billions of yen 2012 Term-end balance On-balance sheet assets ¥ 11.4 — 1.8 — 258.6 ¥271.9 Off-balance sheet assets ¥145.0 3.2 0.1 — 6.7 ¥155.0 Required capital ¥ 1.4 0.2 0.3 — 82.3 ¥84.2 2011 Term-end balance On-balance sheet assets ¥ 24.7 — 1.0 1.8 266.4 ¥293.9 Off-balance sheet assets ¥124.3 34.7 — — 7.8 ¥166.8 Total ¥149.0 34.7 1.0 1.8 274.2 ¥460.7 Required capital ¥ 1.0 0.9 0.2 1.1 99.7 ¥102.9 192 SMFG 2012 Capital Ratio Information SMFG (C) Resecuritization Exposures There are no amounts that represent “resecuritization exposures.” (D) 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 ... 2012 ¥4.1 2011 ¥16.3 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, 2012 Underlying asset amount Asset transfer type ¥508.0 — 157.3 66.9 ¥732.2 Total ¥508.0 — 157.3 66.9 ¥732.2 Synthetic type ¥— — — — ¥— Fiscal 2011 Securitized amount ¥4,336.8 — 395.5 34.1 ¥4,766.5 Default amount ¥69.8 2.8 17.4 4.3 ¥94.2 Loss amount ¥68.1 2.8 17.9 4.0 ¥92.8 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 Loss amount ¥ 79.0 3.3 23.0 5.1 ¥110.4 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 • For securitization transactions subject to the ratings-based approach, the amount is estimated based on information on underlying assets obtainable from customers, etc. • 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 • For securitization transactions subject to the ratings-based approach, the amount is the same amount as the “Default amount” estimated conservatively in (1) above. • 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. Asset type classification is based on the major items in the underlying assets for each transaction. 5. “Other claims” includes lease fees. 6. Following Articles 230 and 248 of the Notification, there are no amounts that represent “exposure to products subject to early amortization provisions” to investors. 7. There are no amounts that represent “assets held for securitization transactions.” SMFG 2012 193 SMFG Capital Ratio Information (B) Securitization Exposures (Excluding Resecuritization Exposures) a. Underlying Assets by Asset Type 2012 2011 Billions of yen Total March 31 Claims on corporates ..... ¥398.7 Mortgage loans .............. — Retail loans (excluding mortgage loans) ............. 145.5 Other claims ................... 61.5 Total ................................ ¥605.7 Term-end balance On-balance sheet assets ¥170.7 — Off-balance sheet assets ¥228.0 — To be deducted from capital ¥0.0 — Increase in capital equivalent ¥— — Term-end balance On-balance sheet assets ¥169.1 — Off-balance sheet assets ¥215.6 — Total ¥384.6 — To be deducted from capital ¥0.8 — Increase in capital equivalent ¥— — 65.3 46.0 ¥281.9 80.2 15.5 ¥323.8 — — ¥0.0 — — ¥— 172.3 70.0 ¥626.9 118.8 51.7 ¥339.5 53.5 18.3 ¥287.3 1.2 — ¥2.0 — — ¥— Note: “Other claims” includes lease fees. b. Risk Weights March 31 20% or less .................... 100% or less .................. 650% or less .................. Less than 1250% ........... Capital deduction ........... Total ................................ Total ¥597.2 7.3 1.2 — 0.0 ¥605.7 Billions of yen 2012 Term-end balance On-balance sheet assets ¥274.4 6.3 1.2 — 0.0 ¥281.9 Off-balance sheet assets ¥322.8 1.0 — — — ¥323.8 Required capital ¥3.9 0.3 0.1 — 0.0 ¥4.4 2011 Term-end balance On-balance sheet assets ¥329.3 10.2 — — 0.1 ¥339.5 Off-balance sheet assets ¥253.4 32.0 — — 1.9 ¥287.3 Total ¥582.7 42.2 — — 2.0 ¥626.9 Required capital ¥3.8 1.9 — — 2.0 ¥7.7 (C) Resecuritization Exposures There are no amounts that represent “resecuritization exposures.” (D) 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 ... 2012 ¥— 2011 ¥— Billions of yen (2) Securitization Transactions in which the Group is the Investor (A) Securitization Exposures (Excluding Resecuritization Exposures) a. Underlying Assets by Asset Type 2012 2011 Billions of yen Total March 31 Claims on corporates ..... ¥311.9 Mortgage loans .............. 65.6 Retail loans (excluding mortgage loans) ............. 2.5 Other claims ................... 22.9 Total ................................ ¥403.0 Term-end balance On-balance sheet assets ¥118.4 65.6 Off-balance sheet assets ¥193.5 — To be deducted from capital ¥44.2 — Increase in capital equivalent ¥— — Term-end balance On-balance sheet assets ¥123.7 33.5 Off-balance sheet assets ¥173.0 — Total ¥296.8 33.5 To be deducted from capital ¥35.8 — Increase in capital equivalent ¥— — 2.5 22.9 ¥209.5 — — ¥193.5 — — ¥44.2 — — ¥— 2.9 16.8 ¥349.9 2.6 16.1 ¥175.9 0.3 0.7 ¥174.0 — 0.8 ¥36.6 — — ¥— Note: Asset type classification is based on the major items in the underlying assets for each transaction. 194 SMFG 2012 Capital Ratio Information SMFG b. Risk Weights March 31 20% or less .................... 100% or less .................. 650% or less .................. Less than 1250% ........... Capital deduction ........... Total ................................ Total ¥293.2 28.3 2.3 — 79.1 ¥403.0 Billions of yen 2012 Term-end balance On-balance sheet assets ¥178.2 28.3 2.3 — 0.7 ¥209.5 Off-balance sheet assets ¥115.1 — — — 78.4 ¥193.5 Required capital ¥ 1.5 1.8 0.2 — 44.2 ¥47.6 2011 Term-end balance On-balance sheet assets ¥130.2 39.3 3.3 — 3.1 ¥175.9 Off-balance sheet assets ¥ 94.6 — — — 79.4 ¥174.0 Total ¥224.8 39.3 3.3 — 82.5 ¥349.9 Required capital ¥ 0.9 2.2 0.5 — 36.6 ¥40.1 (B) Resecuritization Exposures a. Underlying Assets by Asset Type March 31, 2012 Claims on corporates ..... Mortgage loans .............. Retail loans (excluding mortgage loans) ............. Other claims ................... Total ................................ Billions of yen Term-end balance On-balance sheet assets Off-balance sheet assets Total ¥2.0 — 0.3 0.9 ¥3.1 ¥1.7 — — 0.6 ¥2.3 ¥0.3 — 0.3 0.3 ¥0.8 To be deducted from capital ¥0.4 — Increase in capital equivalent ¥— — — 0.6 ¥1.0 — — ¥— Notes: 1. Asset type classification is based on the major items in the underlying assets for each transaction. 2. “Other claims” includes securitization products. 3. Credit risk mitigation (CRM) techniques are not applied to the resecuritization exposures. b. Risk Weights March 31, 2012 20% or less .................... 100% or less .................. 650% or less .................. Less than 1250% ........... Capital deduction ........... Total ................................ Total ¥1.3 — — — 1.8 ¥3.1 Billions of yen Term-end balance On-balance sheet assets Off-balance sheet assets ¥0.6 — — — 1.7 ¥2.3 ¥0.7 — — — 0.1 ¥0.8 Required capital ¥0.0 — — — 1.0 ¥1.0 (C) Amount of Credit Risk-Weighted Assets Calculated Using Supplementary Provision 15 of the Notification March 31 Amount of credit risk-weighted assets calculated using Supplementary Provision 15 of the Notification ... 2012 ¥— 2011 ¥— Billions of yen 9. Portfolio (Market Risk) (1) Securitization Transactions as Originator There are no amounts that represent “securitization transactions where the Group serves as the originator.” (2) Securitization Transactions in which the Group is the Investor (A) Securitization Exposures (Excluding Resecuritization Exposures) a. Underlying Assets by Asset Type March 31, 2012 Claims on corporates ..... Mortgage loans .............. Retail loans (excluding mortgage loans) ............. Other claims ................... Total ................................ Billions of yen Term-end balance On-balance sheet assets Off-balance sheet assets Total ¥0.5 — — — ¥0.5 ¥0.5 — — — ¥0.5 ¥— — — — ¥— To be deducted from capital ¥0.5 — Increase in capital equivalent ¥— — — — ¥0.5 — — ¥— Note: There are no amounts that represent “securitization exposures subject to the measurement of the comprehensive risk held.” SMFG 2012 195 SMFG Capital Ratio Information b. Risk Weights March 31, 2012 20% or less .................... 100% or less .................. 650% or less .................. Less than 1250% ........... Capital deduction ........... Total ................................ Total ¥ — — — — 0.5 ¥0.5 Billions of yen Term-end balance On-balance sheet assets Off-balance sheet assets ¥ — — — — 0.5 ¥0.5 ¥— — — — — ¥— Required capital ¥ — — — — 0.5 ¥0.5 (B) Resecuritization Exposures There are no amounts that represent “resecuritization exposures.” ■ 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 2012 2011 Balance sheet amount ¥2,444.0 Fair value ¥2,444.0 Balance sheet amount ¥2,470.7 Fair value ¥2,470.7 505.7 ¥2,949.7 — ¥ — 609.1 ¥3,079.7 — ¥ — 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 2011 ¥(27.9) 15.7 11.7 31.9 Fiscal 2010 ¥ (91.9) 27.5 4.6 114.9 5. Unrealized Gains (Losses) Recognized on Consolidated Balance Sheets but Not on Consolidated Statements of Income Billions of yen March 31 Unrealized gains (losses) recognized on consolidated balance sheets but not on consolidated statements of income.................................................................................... 2012 2011 ¥338.8 ¥383.8 Note: The above amount is for stocks of Japanese companies and foreign stocks with market prices. 196 SMFG 2012 Capital Ratio Information SMFG 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. ■ Exposure Balance by Type of Assets, Geographic Region, Industry and Residual Term 1. Exposure Balance by Type of Assets, Geographic Region and Industry Billions of yen 2012 2011 ¥(21.4) ¥(52.7) March 31, 2012 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 ¥ 9,679.3 233.5 1,246.3 5,250.7 5,594.5 15,079.2 8,047.8 4,528.8 1,922.5 27,441.9 ¥79,024.5 ¥ 2,748.4 3,145.8 12,171.1 2,445.3 ¥20,510.6 ¥99,535.1 ¥ 230.7 3.4 51.6 173.5 63.4 470.5 279.7 118.0 573.1 33,346.5 ¥35,310.4 ¥ 1,066.7 216.6 204.2 251.1 ¥ 1,738.6 ¥37,049.0 ¥ 435.3 9.7 7.2 180.6 430.1 1,252.3 49.2 60.7 12.4 65.4 ¥2,502.8 ¥ 7.6 663.8 398.0 27.3 ¥1,096.6 ¥3,599.4 ¥1,802.3 26.8 147.6 646.3 546.7 322.7 313.0 499.1 6.8 3,807.0 ¥8,118.3 ¥ 12,147.5 273.5 1,452.8 6,251.2 6,634.7 17,124.6 8,689.7 5,206.6 2,514.7 64,660.7 ¥124,956.0 ¥ — ¥ 3,822.7 4,037.5 12,773.3 3,317.0 ¥ 23,950.5 ¥148,906.6 11.4 — 593.4 ¥ 604.7 ¥8,723.0 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 ............................................................................................... Notes: 1. The above amounts are exposures after CRM. 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 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 2012 197 SMFG Capital Ratio Information 2. Exposure Balance by Type of Assets and Residual Term March 31, 2012 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. ¥33,826.0 13,771.2 11,335.7 5,118.9 24,111.9 11,371.4 ¥99,535.1 Bonds ¥ 8,071.5 13,576.9 11,511.2 1,286.6 2,602.7 — ¥37,049.0 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 Billions of yen Derivatives ¥ 480.4 899.0 1,216.5 295.8 707.7 — ¥3,599.4 Billions of yen Derivatives ¥ 443.3 1,004.7 1,111.3 359.8 651.8 — ¥3,570.8 Others ¥ 216.7 505.4 559.7 141.9 153.4 7,145.9 ¥8,723.0 Total ¥ 42,594.6 28,752.5 24,623.0 6,843.3 27,575.8 18,517.4 ¥148,906.6 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 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 ................................................................................................................................................. 2012 ¥2,492.3 148.5 18.9 53.8 75.8 ¥2,640.8 2011 ¥2,413.9 227.4 22.0 67.2 138.2 ¥2,641.3 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 ...................................................................................................... 2012 ¥ 256.8 7.0 142.3 234.7 333.6 24.9 693.9 304.3 494.8 ¥2,492.3 ¥ 14.1 134.4 ¥ 148.5 ¥2,640.8 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 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 2012 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 ................................................................................................. 2012 (A) ¥ 593.3 0.2 1,071.3 1,008.2 63.1 12.9 22.3 27.9 ¥1,664.8 Notes: 1. “Specific reserve for possible loan losses” includes partial direct write-offs (direct reductions). Billions of yen 2011 (B) ¥ 696.2 0.6 1,230.0 1,148.2 81.8 16.0 24.3 41.5 ¥1,926.8 2010 ¥ 702.6 0.6 1,208.9 1,126.3 82.6 20.0 25.1 37.5 ¥1,912.1 Increase (decrease) (A) – (B) ¥(102.9) (0.4) (158.7) (140.0) (18.7) (3.1) (2.0) (13.6) ¥(262.0) 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 ...................................................................................................... 2012 (A) ¥ 593.3 0.2 1,071.3 1,008.2 121.3 3.0 66.0 65.5 139.5 11.9 287.6 127.2 186.2 63.1 10.6 52.5 ¥1,664.8 2011 (B) ¥ 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 ¥ 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 Increase (decrease) (A) – (B) ¥(102.9) (0.4) (158.7) (140.0) (46.0) (0.5) (7.5) 19.2 (35.6) (0.3) (37.4) (29.2) (2.7) (18.7) (15.5) (3.2) ¥(262.0) 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 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 ............................................................................................................ Billions of yen Fiscal 2011 Fiscal 2010 ¥ (7.1) (0.0) 3.3 3.6 7.1 (0.2) 2.2 3.4 76.7 ¥89.0 ¥ 1.2 0.2 ¥ 1.4 ¥90.3 ¥ 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 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 2012 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 • Specific risk • 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 • 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 2011 VaR ¥1.8 3.5 1.0 2.1 Stressed VaR ¥2.5 4.7 1.5 3.0 Fiscal 2010 VaR ¥1.3 3.2 1.1 1.9 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. The stressed VaR is calculated on a daily basis by using the historical simulation method for the holding period of one day, one-sided confidence interval of 99.0%, and measurement period of 12 months (including the stress period). 3. Specific risks for the trading book are excluded. 4. 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 2011 ¥32.0 53.6 31.8 38.9 Fiscal 2010 ¥48.6 50.9 29.7 40.5 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 2012 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. 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, Sumitomo Mitsui Banking Corporation (China) Limited and SMBC Nikko Securities Inc. 2. Outline of the AMA For the “Outline of the AMA,” please refer to pages 42 to 44. 3. Usage of Insurance to Mitigate Risk SMFG had not taken measures to mitigate operational risk through insurance coverage for exposures. SMFG 2012 201 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 ............................................................................................ 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 2012 ¥ 1,770,996 2,717,397 1,299,484 (210,003) (24,330) (139,425) 94 1,539,385 (301,643) (38,103) (15,072) 6,598,778 176,804 35,755 43,327 — 2,454,262 2,710,151 2,710,151 258,567 ¥ 9,050,362 ¥34,477,578 6,954,799 1,134,685 3,528,445 ¥46,095,509 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 (A) / (E) ✕ 100 .................................................................................................... 14.31% 14.25% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 19.63% ¥ 3,687,640 19.16% ¥ 3,614,208 202 SMFG 2012 Capital Ratio Information SMBC ■ 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 ............................................................................................................... Treasury stock .................................................................................................. 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 2012 ¥ 1,770,996 1,771,043 710,229 1,257,377 1,198,808 (210,003) (24,330) (38,103) (34,359) 6,401,659 172,669 29,327 2,361,431 2,563,429 2,563,429 305,528 ¥ 8,659,560 ¥30,526,896 5,825,932 592,046 2,574,143 ¥39,519,018 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 (A) / (E) ✕ 100 .................................................................................................... 16.19% 16.31% (D) / (E) ✕ 100 ................................................................................................... (E) ✕ 8% ........................................................................................................... 21.91% ¥ 3,161,521 21.45% ¥ 3,102,520 SMFG 2012 203 SMFG Compensation Sumitomo Mitsui Financial Group (SMFG) ■ Compensation Framework of SMFG and Its Group Companies 1. Scope of Officers, Employees and Others The scope of officers, employees and others whose compensation is subject to disclosure under the revised Cabinet Office on Disclosure of Corporate Affairs, etc. and other ordinances are as described below. (1) Scope of Officers Officers subject to compensation disclosure are directors and corporate auditors of SMFG (excluding outside directors and corporate auditors). (2) Scope of Employees and Others Employees and others subject to compensation disclosure are employees of SMFG and officers and employees of its major consolidated subsidiaries who are highly compensated and have a material influence on the business management or the assets of SMFG and its major consolidated subsidiaries. a) Scope of major consolidated subsidiaries A major consolidated subsidiary is a consolidated subsidiary of SMFG with total assets accounting for more than 2% of the total consolidated assets of SMFG and has a material influence on the management of SMFG and its group companies. Specifically, they are Sumitomo Mitsui Banking Corporation, SMBC Nikko Securities Inc., Kansai Urban Banking Corporation, The Minato Bank Ltd. and overseas subsidiaries such as Sumitomo Mitsui Banking Corporation Europe Limited and Sumitomo Mitsui Banking Corporation (China) Limited. b) Scope of highly compensated persons A highly compensated person is an individual whose compensation paid by SMFG or its major subsidiaries is equal to or more than the base amount. The base amount of SMFG is set at ¥60 million which is based on the average amount of compensation paid to the officers of SMFG and SMBC (excluding officers appointed or retired during the fiscal year in question) over the last three fiscal years (hereinafter “executive compensation amount”) and is applied to all group companies. This is because many of the officers of SMFG also serve as officers of SMBC, and their executive compensation amount is determined according to their contribution to the group as a whole. With respect to lump-sum retirement payment, the executive compensation amount for the fiscal year in question is “(his/ her executive compensation amount – lump-sum retirement payment) + (lump-sum retirement payment/years of service)” and the executive compensation amount calculated using this formula is compared to the base amount. c) Material influence on the business management or assets of SMFG and its major consolidated subsidiaries A person has a material influence on the business management or assets of SMFG and its major consolidated subsidiaries if his/her regular transactions or regular matters managed by him/her have a substantial impact on the business management of SMFG and its group companies, or losses incurred through such actions have a significant impact on the financial situation of SMFG and its group companies. Specifically, persons having such influence are directors, corporate auditors and corporate officers of SMFG and its major consolidated subsidiaries, both domestic and overseas. 2. Determination of Compensation (1) For Officers The compensation committee of SMFG, a majority of which is comprised of outside directors, deliberates on the compensation structure and the amount and type of compensation paid to directors and corporate officers of SMFG and SMBC, independent from the influence of corporate, consumer and other business units of SMBC. The committee deliberates on the amount and type of compensation paid to directors and corporate officers within the maximum total amount of compensation approved at an ordinary general meeting of shareholders. The amount and type of compensation paid to corporate auditors is determined through discussions among the corporate auditors, within the maximum total amount of compensation approved at an ordinary general meeting of shareholders, in accordance with the provisions of Article 387 (2) of the Companies Act. (2) For Employees and Others The amount and type of compensation paid to the employees of SMFG and SMBC and the officers and employees of major consolidated subsidiaries are determined and paid according to the compensation policies established by the boards of directors of SMFG and its major consolidated subsidiaries. Compensation systems based on the compensation policies are designed and documented by the HR departments of respective companies, independent from the influence of corporate, consumer and other business units. The compensation policies of major consolidated subsidiaries are regularly reported to the HR department of SMFG for review. The amount and type of compensation for overseas officers and employees is determined and paid under the compensation system established by the relevant office or subsidiary in accordance with local laws, regulations and employment practices. (3) Total Amount of Compensation Paid to Compensation Committee Members and Number of Compensation Committee Meetings Held Compensation Committee (SMFG) ............................................................................................... Compensation Committee (SMBC Nikko Securities Inc.) ............................................................. Number of Meetings Held (April 1, 2011 to March 31, 2012) 1 1 Note: The total amount of compensation is not provided because the portion of the compensation paid to a committee member for services rendered as a committee member cannot be calculated as the amount of compensation paid is based on the committee member’s position in the company. 204 SMFG 2012 Compensation SMFG ■ Assessment of Design and Operation of Compensation Structure Compensation Policy (1) For Officers SMFG has designed its compensation system for officers based on its basic policy of becoming a globally competitive financial services group with the highest trust of its clients and other stakeholders by enhancing its corporate value over the medium to long term. Specifically, the compensation paid to officers consists of: • base salary; • bonuses; and • stock options The base salary is determined based on job responsibilities, personal evaluation, business performance and other factors, and bonuses are determined based on the consolidated business results of SMFG. Stock options are granted to officers (excluding outside directors and corporate auditors) according to their positions, subject to an exercise period, to foster the creation of long-term corporate value. The amount and type of compensation for each fiscal year, which is set within the maximum total amount of compensation approved at an ordinary general meeting of shareholders, are examined by a third party for appropriateness; deliberated by the compensation committee chaired by an outside director; and submitted to the board of directors for approval. In addition, the amount and type of compensation to corporate auditors are determined through discussions among the corporate auditors, including outside corporate audi- tors, within the maximum total amount of compensation approved at an ordinary general meeting of shareholders. (2) For Employees and Others SMFG and its major consolidated subsidiaries pay compensation to domestic employees and others consisting of: • base salary; • bonuses and other benefits In order to link the business philosophy and strategy of the company to the roles and responsibilities of the employees and others, SMFG and its major consolidated subsidiaries determine the amount and type of compensation taking into account their job responsibilities, personal evaluation, business performance and other factors. In addition, the HR departments of respective companies determine the amount and type of compensation based on the overall company situation, including the business environment, business trends, and past payments of compensation. The compensation policies for overseas employees and others have been established based on the domestic compensation policies and taking into account local laws, regulations, employment practices and other relevant factors. ■ Consistency between Compensation Structure and Risk Management and Link between Compensation and Performance 1. SMFG SMFG determines the amount and type of compensation paid to officers within the maximum total amount of compensation approved at an ordinary general meeting of shareholders. SMFG also sets a budget for paying compensation to employees taking into account the group’s financial situation and other factors. Performance-based compensation accounts for a relatively small percentage of total compensation, and SMFG has not adopted a compensation structure that could affect the risk management of the group. 2. Major Consolidated Subsidiaries The amount and type of compensation for officers and employees of a major subsidiary are determined by comprehensively taking into account the assessment of the subsidiary’s medium- and long-term earnings, and in the case of an overseas subsidiary, local laws, regulations and employment practices, and a compensation structure that could affect the risk management of the group has not been adopted. In addi- tion, expenses for employee retention are recorded for employees of certain major consolidated subsidiaries. SMFG 2012 205 SMFG Compensation ■ Type, Total Amount Paid, and Payment Method of Compensation for Officers, Employees and Others of SMFG and Its Group Companies Total Amount of Compensation Paid to Officers, Employees and Others (April 1, 2011 to March 31, 2012) Millions of yen Amount of compensation Amount of fixed compensation Amount of variable compensation Total Total Base salary Stock options Other benefits Total Bonuses Retirement allowance Other benefits Number of officers/ employees and others Officers (excluding outside directors and corporate auditors) ............................ Employees and others ........ 17 32 1,010 2,908 810 1,358 725 1,302 83 50 1 4 146 1,429 146 1,429 54 14 — 106 Notes: 1. Compensation to officers includes those of major consolidated subsidiaries. 2. The total amount of fixed compensation includes ¥134 million in deferred compensation accrued during the fiscal year (officers: ¥83 million; employees and others: ¥50 million). 3. Stock options are classified as fixed compensation because the number of stock options granted depends on the individual’s position. 4. The exercise period of stock option is shown in the table below. Under the stock option agreement, the exercise of stock options is deferred until the retirement date, regardless of the exercise period: 1st series of stock acquisition rights of SMFG ............................ August 13, 2010 to August 12, 2040 2nd series of stock acquisition rights of SMFG .......................... August 16, 2011 to August 15, 2041 Exercise Period 5. Payment of the following compensation has been deferred: Millions of yen March 31, 2012 Payment during the fiscal year 1st series of stock acquisition rights of SMFG ............................ 73 — Note: The 1st series of stock acquisition rights that SMFG assumed obligation for as a result of a stock transfer are not included in the deferred compensation because their unit issue price was not calculate since they were issued under the “Law regarding the Partial Amendment of the Commercial Code” enacted in 2001 which abolished the unit share system. ■ Other Information Regarding Compensation Structures of SMFG and its Group Companies Not applicable 206 SMFG 2012 SMBC Compensation Sumitomo Mitsui Banking Corporation (SMBC) and Its Group Companies ■ Compensation Framework of SMBC Group 1. Scope of Officers and Employees The scope of officers, employees and others whose compensation is subject to disclosure under the revised Cabinet Office on Disclosure of Corporate Affairs, etc. and other ordinances are as described below. (1) Scope of Officers Officers subject to compensation disclosure are directors and corporate auditors SMBC (excluding outside directors and corporate auditors). (2) Scope of Employees and Others Employees and others subject to compensation disclosure are employees of SMBC and officers and employees of its major consolidated subsidiaries who are highly compensated and have a material influence on the business management or the assets of SMBC and its major consolidated subsidiaries. a) Scope of major consolidated subsidiaries A major consolidated subsidiary is a consolidated subsidiary of SMBC with total assets accounting for more than 2% of the total consolidated assets of SMBC and has a material influence on the management of SMBC and its group companies. Specifically, they are SMBC Nikko Securities Inc., Kansai Urban Banking Corporation, The Minato Bank Ltd. and overseas subsidiaries such as Sumitomo Mitsui Banking Corporation Europe Limited and Sumitomo Mitsui Banking Corporation (China) Limited. b) Scope of highly compensated persons A highly compensated person is an individual whose compensation paid by SMBC or its major subsidiaries is equal to or more than the base amount. The base amount of SMBC is set at ¥60 million which is based on the average amount of compensation paid to the officers of SMFG and SMBC (excluding officers appointed or retired during the fiscal year in question) over the last three fiscal years (hereinafter “executive compensation amount”) and is applied to all group companies. This is because many of the officers of SMFG also serve as officers of SMBC, and their executive compensation amount is determined according to their contribution to the group as a whole. With respect to lump-sum retirement payment, the executive compensation amount for the fiscal year in question is “(his/ her executive compensation amount – lump-sum retirement payment) + (lump-sum retirement payment/years of service)” and the executive compensation amount calculated using this formula is compared to the base amount. c) Material influence on the business management or assets of SMBC and its major consolidated subsidiaries A person has a material influence on the business management or assets of SMBC and its major consolidated subsidiaries if his/her regular transactions or regular matters managed by him/her have a substantial impact on the business management of SMBC and its group companies, or losses incurred through such actions have a significant impact on the financial situation of SMBC and its group companies. Specifically, persons having such influence are directors, corporate auditors and corporate officers of SMBC and its major consolidated subsidiaries, both domestic and overseas. 2. Determination of Compensation (1) For Officers The compensation committee of SMFG, a majority of which is comprised of outside directors, deliberates on the compensation structure and the amount and type of compensation paid to directors and corporate officers of SMFG and SMBC, independent from the influence of corporate, consumer and other business units of SMBC. The committee deliberates on the amount and type of compensation paid to directors and corporate officers within the maximum total amount of compensation approved at an ordinary general meeting of shareholders. The amount and type of compensation paid to corporate auditors is determined through discussions among the corporate auditors, within the maximum total amount of compensation approved at an ordinary general meeting of shareholders, in accordance with the provisions of Article 387(2) of the Companies Act. (2) For Employees and Others The amount and type of compensation paid to the employees of SMBC and SMBC and the officers and employees of major consolidated subsidiaries are determined and paid according to the compensation policies established by the boards of directors of SMBC and its major consolidated subsidiaries. Compensation systems based on the compensation policies are designed and documented by the HR departments of respective companies, independent from the influence of corporate, consumer and other business units. The compensation policies of major consolidated subsidiaries are regularly reported to the HR department of SMBC for review. The amount and type of compensation for overseas officers and employees is determined and paid under the compensation system established by the relevant office or subsidiary in accordance with local laws, regulations and employment practices. (3) Total Amount of Compensation Paid to Compensation Committee Members and Number of Compensation Committee Meetings Held Compensation Committee (SMFG) ............................................................................................... Compensation Committee (SMBC Nikko Securities Inc.) ............................................................. Number of Meetings Held (April 1, 2011 to March 31, 2012) 1 1 Note: The total amount of compensation is not provided because the portion of the compensation paid to a committee member for services rendered as a committee member cannot be calculated as the amount of compensation paid is based on the committee member’s position in the company. SMFG 2012 207 SMBC Compensation ■ Assessment of Design and Operation of Compensation Structure Compensation Policy (1) For Officers SMBC has designed its compensation system for officers based on the basic policy of SMFG – become a globally competitive financial services group with the highest trust of its clients and other stakeholders by enhancing its corporate value over the medium to long term. Specifically, the compensation paid to officers consists of: • base salary; • bonuses; and • stock options The base salary is determined based on job responsibilities, personal evaluation, business performance and other factors, and bonuses are determined based on the consolidated business results of SMFG. Stock options are granted to officers (excluding outside directors and corporate auditors) according to their positions, subject to an exercise period, to foster the creation of long-term corporate value. The amount and type of compensation for each fiscal year, which is set within the maximum total amount of compensation approved at an ordinary general meeting of shareholders, are examined by a third party for appropriateness; deliberated by the compensation com- mittee of SMFG, chaired by an outside director; and submitted to the board of directors for approval. In addition, the amount and type of compensation to corporate auditors are determined through discussions among the corporate auditors, including outside corporate auditors, within the maximum total amount of compensation approved at an ordinary general meeting of shareholders. (2) For Employees and Others SMBC and its major consolidated subsidiaries pay compensation to domestic employees and others consisting of: • base salary; • bonuses and other benefits In order to link the business philosophy and strategy of the company to the roles and responsibilities of the employees and others, SMBC and its major consolidated subsidiaries determine the amount and type of compensation taking into account their job responsibilities, personal evaluation, business performance and other factors. In addition, the HR departments of respective companies determine the amount and type of compensation based on the overall company situation, including the business environment, business trends, and past payments of compensation. The compensation policies for overseas employees and others have been established based on the domestic compensation policies and taking into account local laws, regulations, employment practices and other relevant factors. ■ Consistency between Compensation Structure and Risk Management and Link between Compensation and Performance 1. SMBC SMBC determines the amount and type of compensation paid to officers within the maximum total amount of compensation approved at an ordinary general meeting of shareholders. SMBC also sets a budget for paying compensation to employees taking into account the group’s financial situation and other factors. Performance-based compensation accounts for a relatively small percentage of total compensation, and SMBC has not adopted a compensation structure that could affect the risk management of the group. 2. Major Consolidated Subsidiaries The amount and type of compensation for officers and employees of a major subsidiary are determined by comprehensively taking into account the assessment of the subsidiary’s medium- and long-term earnings, and in the case of an overseas subsidiary, local laws, regulations and employment practices, and a compensation structure that could affect the risk management of the group has not been adopted. In addi- tion, expenses for employee retention are recorded for employees of certain major consolidated subsidiaries. 208 SMFG 2012 Compensation SMBC ■ Type, Total Amount Paid, and Payment Method of Compensation for Officers, Employees and Others of SMBC and Its Group Companies 1. Total Amount of Compensation Paid to Officers, Employees and Others (SMBC consolidated, April 1, 2011 to March 31, 2012) Millions of yen Amount of compensation Amount of fixed compensation Amount of variable compensation Total Total Base salary Stock options Other benefits Total Bonuses Retirement allowance Other benefits Number of officers/ employees and others Officers (excluding outside directors and corporate auditors) ............................ Employees and others ........ 20 26 1,304 2,412 1,050 956 938 951 108 2 2 1 209 1,342 209 1,342 44 6 — 106 Notes: 1. Compensation to officers includes those of major consolidated subsidiaries. 2. The total amount of fixed compensation includes ¥111 million in deferred compensation accrued during the fiscal year (officers: ¥108 million; employees and others: ¥2 million). 3. Stock options are classified as fixed compensation because the number of stock options granted depends on the individual’s position. 4. The exercise period of stock option is shown in the table below. Under the stock option agreement, the exercise of stock options is deferred until the retirement date, regardless of the exercise period: 1st series of stock acquisition rights of SMFG ............................ August 13, 2010 to August 12, 2040 2nd series of stock acquisition rights of SMFG .......................... August 16, 2011 to August 15, 2041 Exercise Period 5. Payment of the following compensation has been deferred: Millions of yen March 31, 2012 Payment during the fiscal year 1st series of stock acquisition rights of SMFG ............................ 83 — Note: The 1st series of stock acquisition rights that SMFG assumed obligation for as a result of a stock transfer are not included in the deferred compensation because their unit issue price was not calculate since they were issued under the “Law regarding the Partial Amendment of the Commercial Code” enacted in 2001 which abolished the unit share system. 2. Total Amount of Compensation Paid to Officers, Employees and Others (SMBC non-consolidated, April 1, 2011 to March 31, 2012) Millions of yen Amount of compensation Amount of fixed compensation Amount of variable compensation Total Total Base salary Stock options Other benefits Total Bonuses Retirement allowance Other benefits Number of officers/ employees and others Officers (excluding outside directors and corporate auditors) ............................ Employees and others ........ 20 11 1,304 1,016 1,050 355 938 352 108 2 2 — 209 654 209 654 44 6 — — Notes: 1. The total amount of fixed compensation includes ¥111 million in deferred compensation accrued during the fiscal year (officers: ¥108 million; employees and others: ¥2 million). 2. Stock options are classified as fixed compensation because the number of stock options granted depends on the individual’s position. 3. The exercise period of stock option is shown in the table below. Under the stock option agreement, the exercise of stock options is deferred until the retirement date, regardless of the exercise period: 1st series of stock acquisition rights of SMFG ............................ August 13, 2010 to August 12, 2040 2nd series of stock acquisition rights of SMFG .......................... August 16, 2011 to August 15, 2041 Exercise Period 4. Payment of the following compensation has been deferred: Millions of yen March 31, 2012 Payment during the fiscal year 1st series of stock acquisition rights of SMFG ............................ 83 — Note: The 1st series of stock acquisition rights that SMFG assumed obligation for as a result of a stock transfer are not included in the deferred compensation because their unit issue price was not calculate since they were issued under the “Law regarding the Partial Amendment of the Commercial Code” enacted in 2001 which abolished the unit share system. ■ Other Information Regarding Compensation Structures of SMFG and its Group Companies Not applicable SMFG 2012 209 210 SMFG 2012 Corporate Data Sumitomo Mitsui Financial Group, Inc. ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 30, 2012) 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., Consumer Finance & Transaction Business Dept., President of SMFG Card & Credit, Inc. Koichi Danno Director Corporate Risk Management Dept. Yujiro Ito Director General Affairs Dept., Human Resources Dept. Masahiro Fuchizaki Director IT Planning Dept., Director of The Japan Research Institute, Limited Nobuaki Kurumatani Director Audit Dept. Shigeru Iwamoto Director (outside) ■ SMFG Organization (as of June 30, 2012) Yoshinori Yokoyama Director (outside) Kuniaki Nomura Director (outside) CORPORATE AUDITORS Jun Mizoguchi Corporate Auditor Yoji Yamaguchi Corporate Auditor Shin Kawaguchi Corporate Auditor Ikuo Uno Corporate Auditor (outside) Satoshi Ito Corporate Auditor (outside) Rokuro Tsuruta Corporate Auditor (outside) EXECUTIVE OFFICERS Hidetoshi Furukawa Senior Managing Director Investment Banking Planning Dept. Masaki Tachibana Managing Director Transaction Business Planning Dept. Shareholders’ Meeting Board of Directors Auditing Committee Risk Management Committee Compensation Committee Nominating Committee Group Strategy Committee Management Committee Corporate Auditors/ Board of Corporate Auditors Office of Corporate Auditors Public Relations Dept. Corporate Planning Dept. Investor Relations Dept. Group CSR Dept. Financial Accounting Dept. Subsidiaries & Affiliates Dept. Transaction Business Planning Dept. Consumer Finance & Transaction 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 2012 211 Sumitomo Mitsui Banking Corporation * Executive Officers ■ Board of Directors, Corporate Auditors, and Executive Officers (as of June 30, 2012) BOARD OF DIRECTORS CORPORATE AUDITORS Chairman of the Board Teisuke Kitayama President and CEO Takeshi Kunibe* Director Koichi Miyata Deputy Presidents Tetsuya Kubo* Public Relations Dept., Corporate Planning Dept., Financial Accounting Dept., Subsidiaries & Affiliates Dept. Satoru Nakanishi* Head of Consumer Banking Unit Consumer Finance & Transaction Business Dept. President of SMFG Card & Credit, Inc. Yoshihiko Shimizu* Head of Middle Market Banking Unit Transaction Business Division Hiroshi Minoura* Head of International Banking Unit Transaction Business Division Senior Managing Directors Koichi Minami* 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* Risk Management Unit (Corporate Risk Management Dept., Credit & Investment Planning Dept.) Human Resources Dept., Human Resources Development Dept. Mitsunori Watanabe* Head of Corporate Banking Unit Transaction Business Division Yujiro Ito* Human Resources Dept., Human Resources Development Dept., Quality Management Dept., General Affairs Dept., Legal Dept., Administrative Services Dept. Shuichi Kageyama* Head of Corporate Advisory Division Located at Osaka Seiichiro Takahashi* Head of Treasury Unit Masahiro Fuchizaki* IT Planning Dept., Operations Planning Dept., Operations Support Dept., Director of The Japan Research Institute, Limited Hidetoshi Furukawa* Head of Investment Banking Unit Directors (outside) Shigeru Iwamoto Yoshinori Yokoyama Kuniaki Nomura 212 SMFG 2012 Hiroki Yaze Corporate Auditor Makoto Hiura Corporate Auditor Ikuo Uno Corporate Auditor (outside) Satoshi Ito Corporate Auditor (outside) Rokuro Tsuruta Corporate Auditor (outside) Jun Mizoguchi Corporate Auditor EXECUTIVE OFFICERS Managing Directors Nobuaki Kurumatani Internal Audit Dept., Credit Review Dept. Katsunori Okubo Global Advisory Dept. (In charge of Sumitomo Mitsui Banking Corporation (China) Limited) Hiroyuki Iwami Head of Europe Division CEO of Sumitomo Mitsui Banking Corporation Europe Limited Masaki Tachibana Deputy Head of Middle Market Banking Unit, Corporate Banking Unit (Planning Dept., Corporate Banking Unit & Middle Market Banking Unit) Transaction Business Planning Dept. Head of Private Advisory Dept. Atsuhiko Inoue Osaka Corporate Banking Division (Osaka Corporate Banking Depts. I, II, and III) Toshiyuki Teramoto Deputy Head of Middle Market Banking Unit (in charge of East Japan) Head of Higashinihon Daiichi Middle Market Banking Division Manabu Narita Tokyo Corporate Banking Division (Tokyo Corporate Banking Depts. I, II, III, and IV) Kunio Yokoyama Deputy Head of Consumer 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 Chan Chi Keung, Chris General Manager, Corporate Banking Dept., Greater China Kazunori Okuyama Deputy Head of International Banking Unit, Middle Market Banking Unit, Corporate Banking Unit Global Advisory Dept. Chairman of Sumitomo Mitsui Banking Corporation (China) Limited Hiroaki Hattori Head of Kobe Middle Market Banking Division and Chushikoku Middle Market Banking Division Kiyoshi Miura Deputy Head of Middle Market Banking Unit (in charge of West Japan) Seiichi Ueno General Manager, Credit Dept., Corporate Banking Unit Katsuhiko Kanabe IT Planning Dept., Operations Planning Dept., Operations Support Dept. Hiroshi Mishima Deputy Head of Treasury Unit Hitoshi Ishii Deputy Head of Middle Market Banking Unit (in charge of East Japan) Head of Higashinihon Daini Middle Market Banking Division Jun Ota Deputy Head of Investment Banking Unit Yasuyuki Kawasaki General Manager, Planning Dept., International Banking Unit Fumiaki Kurahara Tokyo Corporate Banking Division (Tokyo Corporate Banking Depts. V, VI, VII, and VIII) Makoto Takashima Head of The Americas Division Directors Masaki Ashibe Deputy Head of Middle Market Banking Unit (Credit Dept. II) Masahiro Nakagawa Deputy Head of Middle Market Banking Unit (Credit Dept. I) Atsushi Kuroda Head of Nishinihon Daiichi Middle Market Banking Division Seiji Sato General Manager, Tokyo Corporate Banking Dept. III Masayuki Shimura Head of The Asia Pacific Division Katsunori Tanizaki General Manager, IT Planning Dept. Takafumi Yamahiro Head of Nishinihon Daini Middle Market Banking Division Minami Aida Global Advisory Dept. Shigeki Azumai Deputy Head of Consumer Banking Unit (in charge of West Japan) Tatsufumi Ishibashi Deputy Head of Corporate Advisory Division Mitsuru Ono Deputy Head of International Banking Unit (Credit Depts., Americas Division and Europe Division, Asia Credit Dept., Credit Management Dept.) General Manager, Credit Management Dept., International Banking Unit Hirobumi Koga Head of Saitama Ikebukuro Middle Market Banking Division and Shinjuku Middle Market Banking Division Toshiki Ito Head of Shibuya Middle Market Banking Division and Yokohama Middle Market Banking Division Takashi Matsushita Head of Tokyo Higashi Middle Market Banking Division Noboru Rachi Head of Kyoto Hokuriku Middle Market Banking Division and General Manager, Kyoto Corporate Business Office-I Takehisa Ikeda General Manager, Tokyo Corporate Banking Dept. VI Yukihiko Onishi General Manager, Corporate Planning Dept. Hiroyuki Okutani General Manager, Planning Dept., Consumer Banking Unit Hajime Kunisaki General Manager, Operations Planning Dept. Hisanori Kokuga President of Sumitomo Mitsui Banking Corporation (China) Limited Koichi Noda Deputy Head of Corporate Advisory Division Shosuke Mori General Manager, Tokyo Corporate Banking Dept. I Taneki Ono Deputy Head of Investment Banking Unit Corporate Planning Dept. Isao Kitatsuji General Manager, Credit Dept. ll, Middle Market Banking Unit Kentaro Senmatsu Head of Tokyo Toshin Middle Market Banking Division and Higashinihon Kouiki Middle Market Banking Division Osamu Nakano Head of Transaction Business Division and General Manager, Global Advisory Dept. Tadaaki Kanbara General Manager, Tokyo Corporate Banking Dept. lV Gotaro Michihiro General Manager, Tokyo Corporate Banking Dept. ll Takashi Inagaki General Manager, Credit Dept. l, Middle Market Banking Unit Masahiko Oshima General Manager, Tokyo Corporate Banking Dept. V Naoki Ono General Manager, Planning Dept., Corporate Banking Unit & Middle Market Banking Unit Hiroyasu Kitagawa General Manager, Subsidiaries & Affiliates Dept. Takashi Jokura General Manager, Retail Business Dept., Consumer Banking Unit Naoki Tamura General Manager, Credit & Investment Planning Dept. Hiroshi Fujikawa General Manager, Osaka Corporate Banking Dept. l Kimio Matsuura General Manager, General Affairs Dept. Toshikazu Yaku General Manager, Human Resources Dept. SMFG 2012 213 ■ SMBC Organization (as of June 30, 2012) Internal Audit Unit Internal Audit Dept. Credit Review Dept. Planning Dept., Consumer Banking Unit Block Consumer Business Office Branch 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. Consolidated Data Management Dept. Human Resources Dept. Training Institute Counseling Dept. Diversity and Inclusion Dept. Human Resources Development Dept. Quality Management Dept. Customer Relations Dept. Transaction Business Planning Dept. Consumer Finance & Transaction Business Dept. Risk Management Unit Corporate Risk Management Dept. Risk Management Systems Dept. Credit & Investment Planning Dept. Credit Portfolio Management Dept. Compliance Unit General Affairs Dept. Financial Products Compliance Dept. Financial Crime Prevention Dept. International Compliance Dept. Legal Dept. Corporate Services Unit Administrative Services Dept. Secretariat Corporate Real Estate Management Dept. 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 2012 Consumer Compliance Dept. Next W-ing Project Dept. Consumer Facilitating Financing Dept. Retail Human Resources Dept. Financial Consulting Dept. Wealth Management Dept. Retail Business Dept. Consumer Loan 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. South China Dept. Credit Dept., Corporate Banking Unit Planning Dept., International Banking Unit IT & Business Administration Planning Dept. Asia Pacific Training Dept. Global Business Strategy Dept. Aviation Capital 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. Project & Export Finance Dept. Growth Industry Cluster Dept. Structured Finance Dept. Shipping Finance Dept. Global Securities Business Dept. Financial Solution 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. Investment Banking Dept., Asia Financial Solution Dept., Asia Consumer Loan Promotion Office Apartment House Loan Promotion Office Loan Support Office Private Banking Dept. Direct Banking Dept. Consumer Finance Promotion Office Net Consumer Loan Promotion Office Corporate Business Office Business Promotion Office Financial Development Office Real Estate Corporate Business Office Public Institutions Business Office Business Support Office Middle Market Banking Division 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. Transaction Business Division Asset Finance Dept. Electronic Commerce Banking Dept. Global Transaction Banking Dept. Global Advisory Dept. Branch Service Office Head /Main Service Office Public Institutions Operations Office Internal Audit Unit Internal Audit Dept. Credit Review Dept. Corporate Staff Unit Public Relations Dept. Corporate Planning Dept. Financial Research Dept. CSR Dept. Financial Accounting Dept. Equity Portfolio Management Dept. Subsidiaries & Affiliates Dept. IT Planning Dept. IT Business Strategy Planning Dept. Consolidated Data Management Dept. Human Resources Dept. Training Institute Counseling Dept. Diversity and Inclusion Dept. Human Resources Development Dept. Quality Management Dept. Customer Relations Dept. Transaction Business Planning Dept. Consumer Finance & Transaction Business Dept. Risk Management Unit Corporate Risk Management Dept. Risk Management Systems Dept. Credit & Investment Planning Dept. Credit Portfolio Management Dept. Compliance Unit General Affairs Dept. Financial Products Compliance Dept. Financial Crime Prevention Dept. International Compliance Dept. Legal Dept. Corporate Services Unit Administrative Services Dept. Secretariat Corporate Real Estate Management Dept. Operations Planning Dept. Operations Support Dept. Corporate Research Dept. Credit Administration Dept. Credit Business Dept. Consumer Banking Unit Middle Market Banking Unit Corporate Banking Unit International Banking Unit Treasury Unit Investment Banking Unit Planning Dept., Consumer Banking Unit Consumer Compliance Dept. Next W-ing Project Dept. Consumer Facilitating Financing Dept. Retail Human Resources Dept. Financial Consulting Dept. Wealth Management Dept. Retail Business Dept. Consumer Loan 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. South China Dept. Credit Dept., Corporate Banking Unit Planning Dept., International Banking Unit IT & Business Administration Planning Dept. Asia Pacific Training Dept. Global Business Strategy Dept. Aviation Capital 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. Project & Export Finance Dept. Growth Industry Cluster Dept. Structured Finance Dept. Shipping Finance Dept. Global Securities Business Dept. Financial Solution 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. Investment Banking Dept., Asia Financial Solution Dept., Asia Block Consumer Business Office Middle Market Banking Division Branch Consumer Loan Promotion Office Apartment House Loan Promotion Office Loan Support Office Private Banking Dept. Direct Banking Dept. Consumer Finance Promotion Office Net Consumer Loan Promotion Office Corporate Business Office Business Promotion Office Financial Development Office Real Estate Corporate Business Office Public Institutions Business Office Business Support Office Corporate Advisory Division Tokyo Corporate Banking Division Osaka Corporate Banking Division Nagoya Corporate Banking Division Corporate Banking Dept. Americas Division Europe Division Asia Pacific Division Global Institutional Banking Dept. Global Client Business Dept. Global Corporate Investment Dept. Global Trade Finance Dept. Branches/Representative Offices in North East Asia Departments of Americas Division Departments of Europe Division Branches/Representative Offices in Asia Pacific Division Private Advisory Dept. Private Advisory Business Dept. Corporate Employees Business Dept. Defined Contribution Dept. Transaction Business Division Asset Finance Dept. Electronic Commerce Banking Dept. Global Transaction Banking Dept. Global Advisory Dept. Branch Service Office Head /Main Service Office Public Institutions Operations Office SMFG 2012 215 Shareholders’ Meeting Board of Directors Management Committee Corporate Auditors/ Corporate Auditors/ Board of Corporate Auditors Board of Corporate Auditors Office of Corporate Auditors Principal Subsidiaries and Affiliates (as of March 31, 2012) 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 Promise Co., Ltd.*1 Sumitomo Mitsui Finance and Leasing Company, Limited The Japan Research Institute, Limited SMBC Friend Securities Co., Ltd. SMBC Nikko Securities Inc. SAKURA CARD CO., LTD. ORIX CREDIT CORPORATION*2 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.*3 SMBC Finance Service Co., Ltd. SMBC Business Support Co., Ltd.*4 Financial Link Co., Ltd.*3 SMBC Venture Capital Co., Ltd. SMBC Consulting 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 Percentage of SMFG’s Voting Rights (%) Percentage of SMBC’s Voting Rights (%) 100 100 0 0 (65.99) (100) — — — — Established Main Business Jun. 6, 1996 Commercial banking Oct. 1, 2008 Business management Dec. 26, 1967 Credit card services Sep. 11, 1950 Credit card services 140,737 64.05 (33.71) 33.71 Mar. 20, 1962 Consumer loans 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 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 60 100 100 (100) — — — 100 Feb. 4, 1963 Leasing Nov. 1, 2002 System engineering, data processing, management consulting, and economic research Mar. 2, 1948 Securities 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) (61.43) (100) (100) (100) (100) (100) (100) (100) (40) (100) (100) 41 61.43 100 Sep. 17, 1993 Automotive financing Sep. 19, 2000 Commercial banking 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 Dec. 5, 1972 Collecting agent and factoring (100) Jul. 1, 2004 SME business agency services (100) Sep. 29, 2000 Data processing service and e-trading consulting (40) Sep. 22, 2005 Venture capital 0 0 0 0 0 50 (1.63) May 1, 1981 Management consulting and seminar organizer 100 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 (60.20) 49.40 (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) (50.1) 100 50.1 Apr. 16, 2009 Electronic monetary claims recording 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 *1 On April 1, 2012, Promise Co., Ltd. became a wholly owned subsidiary of the Company. On July 1, 2012, its registered trade name was changed to SMBC Consumer Finance Co., Ltd. *2 ORIX Credit Corporation ceased to be a consolidated subsidiary of the Group on June 29, 2012. *3 On April 1, 2012, Financial Link Co., Ltd. was taken over by SMBC Finance Business Planning Co., Ltd., with the latter as surviving entity. SMBC Finance Business Planning changed its registered trade name to Financial Link Co., Ltd. on the same day. *4 On April 1, 2012, SMBC Business Support Co., Ltd. became a wholly owned subsidiary with direct investment from our wholly owned subsidiary SMBC. 216 SMFG 2012 ■ 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*5 Cayman Islands SFVI Limited British Virgin Islands SMBC International Finance N.V. Curaçau 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$667.806 million RUB6.4 billion Rp2,873.9 billion MYR350 million US$4,350 US$100 US$111.10 US$3 million US$500 US$300 US$200,000 US$521 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$200 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 (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) 94.89 (3.81) 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 Aug. 8, 1990 Feb. 7, 2003 Investments, investment advisor Credit guarantee, bond investment Jul. 30, 1997 Investments 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 *5 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 2012 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. 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 (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 (35.55) 35.55 May 25, 1982 Credit card services Vietnam Export Import Commercial Joint Stock Bank VND12,526.947 billion POCKET CARD CO., LTD. 14,374 Sumitomo Mitsui Auto Service Company, Limited 6,950 33.99 — Feb. 21, 1981 Leasing 218 SMFG 2012 International Directory (as of June 30, 2012) 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 15F, Shanghai World Financial Center, 100 Century Avenue, Pudong New Area, Shanghai 200120, The People’s Republic of China Tel: 86 (21) 3860-9700 Fax: 86 (21) 3860-9799 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, Republic of Singapore Tel: 65-6882-0001 Fax: 65-6887-0330 Labuan Branch Level 12 (B&C), Main Office Tower, Financial Park Labuan, Jalan Merdeka, 87000 Labuan, Federal Territory, Malaysia Tel: 60 (87) 410955 Fax: 60 (87) 410959 Labuan Branch Kuala Lumpur Office Level 51, Vista Tower, The Intermark, 348, 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 Phnom Penh Representative Office Phnom Penh Tower (13 Floor) No.445, Preah Monivong Blvd corner with Street 232, Sangkat Boeung Pralit, Khan 7 Makara, Phnom Penh, Cambodia Tel: 855 (23) 964-080 Fax: 855 (23) 964-082 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 2012 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 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 2012 Sumitomo Mitsui Banking Corporation (China) Limited Suzhou Industrial Park Sub-Branch 16F, International Building, No.2, Suhua Road, Suzhou Industrial Park, Jiangsu 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, 348, Jalan Tun Razak, 50400 Kuala Lumpur, Malaysia Tel: 60 (3) 2168-1500 Fax: 60 (3) 2168-1770 SMBC SSC Sdn. Bhd. Level 50, Vista Tower, The Intermark, 348, Jalan Tun Razak, 50400 Kuala Lumpur, Malaysia Tel: 60 (3) 2168-1600 Fax: 60 (3) 2168-1786 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) 811-0845 Fax: 63 (2) 811-0876 Vietnam Export Import Commercial Joint Stock Bank 72 Le Thanh Ton & 47 Ly Tu Trong, Ben Nghe Ward, District 1, Ho Chi Minh City, Vietnam Tel: 84 (8) 3821-0056 Fax: 84 (8) 3821-6913 SBCS Co., Limited 10th Floor, Q. House Lumpini Building, 1 South Sathorn Road, Tungmahamek, Sathorn, Bangkok 10120, Thailand Tel: 66 (2) 677-7270~5 Fax: 66 (2) 677-7279 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. Unit 802, TaiKoo Hui Tower 1, 385 Tianhe Road, Guangzhou, 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 18th Floor, Shanghai Times Square, 93 Middle Huaihai Road, Huangpu District, Shanghai, 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, Nantawan Building, 10th Floor, Rajdamri Road, Khwaeng Lumpinee, Khet Pathumwan, Bangkok 10330, Thailand Tel: 66-2252-9511 Fax: 66-2650-5665 PROMISE (HONG KONG) CO., LIMITED 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 Liang Jing Co., Ltd. 8FI No.6, Sec 3, Min Chuan E. Rd., Taipei, Taiwan 104, R.O.C. Tel: 886 (2) 2515-1598 Fax: 886 (2) 2515-6556 SMBC Nikko Capital Markets Limited (Sydney Office) Level 35, The Chifley Tower, 2 Chifley Square, Sydney, NSW 2000, Australia Tel: 61 (2) 9376-1895 SMFG 2012 221 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, Bogotá D.C., Colombia Tel: 57 (1) 619-7200 Fax: 57 (1) 629-4288 Lima Representative Office Avenida Canaval y Moreyra 380, Oficina 702, San Isidro, Lima 27, Peru Tel: 51 (1) 200-3600 Fax: 51 (1) 200-3629 222 SMFG 2012 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) 224-5167 SMBC Nikko Securities America, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-5300 Fax: 1 (212) 224-4929 JRI America, Inc. 277 Park Avenue, New York, NY 10172, U.S.A. Tel: 1 (212) 224-4200 Fax: 1 (212) 224-4379 Europe, Middle-East and Africa SMBC Branches and Representative Offices Düsseldorf Branch Prinzenallee 7, 40549 Düsseldorf, Federal Republic of Germany Tel: 49 (211) 3619223 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 Prague Representative Office International Business Centre, Pobrezni 3,186 00 Prague 8, Czech Republic Tel: 420 (224) 832-911 Fax: 420 (224) 832-933 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) 8879-4586/7 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 Dubai Branch 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 Istanbul Representative Office Tekfen Tower, Suite 822-823, Level 8, Eski Buyukdere Caddesi No:209, 4. Levent 34394, Istanbul, Republic of Turkey Tel: 90 (212) 371-84-86 Fax: 90 (212) 371-85-50 SMBC Derivative Products Limited One New Change, London EC4M 9AF, U.K. Tel: 44 (20) 3527-7000 Fax: 44 (20) 3527-7500 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 SMBC Aviation Capital Limited IFSC House, IFSC, Dublin 1, Ireland Tel: 353 (1) 859-9000 Fax: 353 (1) 859-9230 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 Amsterdam Branch World Trade Center, Tower D Level 12, Strawinskylaan 1733, 1077 XX Amsterdam, The Netherlands Tel: 31 (20) 718-3888 Fax: 31 (20) 718-3889 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 One New Change, London EC4M 9AF, U.K. Tel: 44 (20) 3527-7000 Fax: 44 (20) 3527-7500 SMFG 2012 223 **SMBCE:Sumitomo Mitsui Banking Corporation Europe Limited **SMBCE:Sumitomo Mitsui Banking Corporation Europe Limited Overseas service network (as of June 30, 2012) Overseas service network (as of June 30, 2012) Total: 61 Total: 61 (including banking subsidiaries and their branches/ (including banking subsidiaries and their branches/ sub-branches/rep. offices) sub-branches/rep. offices) Also showing principal overseas subsidiaries Also showing principal overseas subsidiaries Sumitomo Mitsui Finance Dublin Limited Sumitomo Mitsui Finance Dublin Limited Sumitomo Mitsui Sumitomo Mitsui Banking Corporation Banking Corporation Europe Limited Europe Limited SMBC Nikko Capital SMBC Nikko Capital Markets Limited Markets Limited SMBCE** Amsterdam Branch SMBCE** Amsterdam Branch Brussels Branch Brussels Branch SMBCE** Moscow Representative Office SMBCE** Moscow Representative Office ZAO Sumitomo Mitsui Rus Bank ZAO Sumitomo Mitsui Rus Bank SMBCE** Paris Branch SMBCE** Paris Branch Prague Representative Office Prague Representative Office Düsseldorf Branch Düsseldorf Branch SMBCE** Milan Branch SMBCE** Milan Branch Madrid Representative Office Madrid Representative Office Istanbul Representative Office Istanbul Representative Office Shenyang Branch Shenyang Branch Tehran Representative Office Tehran Representative Office Cairo Representative Office Cairo Representative Office Bahrain Representative Office Bahrain Representative Office Dubai Branch Dubai Branch Doha QFC Office Doha QFC Office New Delhi Representative Office New Delhi Representative Office SMBC Capital India SMBC Capital India Private Limited Private Limited Dubai Branch Johannesburg Representative Office Dubai Branch Johannesburg Representative Office Sydney Branch Sydney Branch Singapore Branch Singapore Branch GLOBAL NETWORK GLOBAL NETWORK Sumitomo Mitsui Finance Australia Limited SMBC Nikko Capital Markets Limited (Sydney Office) Sumitomo Mitsui Finance Australia Limited SMBC Nikko Capital Markets Limited (Sydney Office) Asia and Oceania Asia and Oceania ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Branch Suzhou Branch Guangzhou Branch Head Office (Shanghai) ■ Sumitomo Mitsui Banking Corporation (China) Limited Head Office (Shanghai) ■ Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Guangzhou Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Suzhou Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Hangzhou Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Beijing Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Shenyang Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Shenzhen Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Tianjin Binhai Sub-Branch Tianjin Binhai Sub-Branch Hangzhou Branch Shenyang Branch Shenzhen Branch Beijing Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Changshu Sub-Branch Shanghai Puxi Sub-Branch Suzhou Industrial Park Sub-Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Suzhou Industrial Park Sub-Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Changshu Sub-Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited Shanghai Puxi Sub-Branch ■ Shanghai Branch ■ Shanghai Branch ■ Dalian Representative Office ■ Dalian Representative Office ■ Chongqing Representative Office ■ Chongqing Representative Office ■ Hong Kong Branch ■ Hong Kong Branch SMBC Capital Markets (Asia) Limited ■ Taipei Branch ■ Taipei Branch ■ Seoul Branch ■ Seoul Branch ■ Singapore Branch ■ Singapore Branch ■ Sumitomo Mitsui Banking Corporation Malaysia Berhad ■ Sumitomo Mitsui Banking Corporation Malaysia Berhad Labuan Branch Kuala Lumpur Office ■ Labuan Branch SMBC Capital Markets (Asia) Limited Labuan Branch Kuala Lumpur Office ■ Labuan Branch SBCS Co., Limited ■ Manila Representative Office ■ Ho Chi Minh City Branch ■ Ho Chi Minh City Branch ■ Hanoi Branch ■ Hanoi Branch ■ Vietnam Export Import Commercial Joint Stock Bank ■ Vietnam Export Import Commercial Joint Stock Bank ■ Yangon Representative Office ■ Yangon Representative Office ■ Phnom Penh Representative Office ■ Phnom Penh Representative Office ■ Bangkok Branch ■ Bangkok Branch SBCS Co., Limited ■ Manila Representative Office SMBC Metro Investment Corporation ■ Sydney Branch Sumitomo Mitsui Finance Australia Limited Sumitomo Mitsui Finance Australia Limited SMBC Nikko Capital Markets Limited (Sydney Office) SMBC Nikko Capital Markets Limited (Sydney Office) ■ PT Bank Sumitomo Mitsui Indonesia ■ PT Bank Sumitomo Mitsui Indonesia ■ New Delhi Representative Office ■ New Delhi Representative Office SMBC Capital India Private Limited SMBC Metro Investment Corporation SMBC Capital India Private Limited ■ Sydney Branch 224 SMFG 2012 Los Angeles Branch Los Angeles Branch San Francisco Branch San Francisco Branch Sumitomo Mitsui Banking Corporation of Canada Sumitomo Mitsui Banking Corporation of Canada New York Branch New York Branch SMBC Capital Markets, Inc. SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Leasing and Finance, Inc. SMBC Nikko Securities America, Inc. SMBC Nikko Securities America, Inc. Beijing Branch Beijing Branch Manufacturers Bank Manufacturers Bank Tianjin Branch Tianjin Branch Dalian Dalian Tianjin Binhai Sub-Branch Tianjin Binhai Sub-Branch Representative Representative Houston Representative Office Houston Representative Office Office Office Seoul Seoul Branch Branch Head Office (Shanghai) Head Office (Shanghai) Shanghai Puxi Sub-Branch Shanghai Puxi Sub-Branch Mexico City Mexico City Representative Office Representative Office Suzhou Industrial Park Sub-Branch Suzhou Industrial Park Sub-Branch Shanghai Branch Shanghai Branch Cayman Branch Cayman Branch Suzhou Branch Suzhou Branch Changshu Sub-Branch Changshu Sub-Branch Chongqing Chongqing Representative Office Representative Office Hangzhou Hangzhou Branch Branch Guangzhou Guangzhou Branch Branch Taipei Branch Taipei Branch Hanoi Branch Hanoi Branch Shenzhen Branch Shenzhen Branch Yangon Representative Office Yangon Representative Office Hong Kong Branch Hong Kong Branch SMBC Capital Markets (Asia) Limited SMBC Capital Markets (Asia) Limited Bangkok Branch Bangkok Branch SBCS Co., Limited SBCS Co., Limited Sumitomo Mitsui Banking Sumitomo Mitsui Banking Corporation Malaysia Berhad Corporation Malaysia Berhad Labuan Branch Labuan Branch Kuala Lumpur Office Kuala Lumpur Office SMBC Metro Investment Corp. SMBC Metro Investment Corp. Manila Representative Office Manila Representative Office Phnom Penh Representative Office Phnom Penh Representative Office Ho Chi Minh City Branch Ho Chi Minh City Branch Vietnam Export Import Vietnam Export Import Commercial Joint Stock Bank Commercial Joint Stock Bank Labuan Branch Labuan Branch Bogota Representative Office Bogota Representative Office Lima Representative Office Lima Representative Office Banco Sumitomo Mitsui Brasileiro S.A. Banco Sumitomo Mitsui Brasileiro S.A. PT Bank Sumitomo Mitsui Indonesia PT Bank Sumitomo Mitsui Indonesia Indicates branch or sub-branch of Indicates branch or sub-branch of Sumitomo Mitsui Banking Corporation (China) Limited Sumitomo Mitsui Banking Corporation (China) Limited The Americas The Americas Europe, Middle East and Africa Europe, Middle East and Africa ■ New York Branch ■ New York Branch ■ Sumitomo Mitsui Banking Corporation ■ Sumitomo Mitsui Banking Corporation ■ ZAO Sumitomo Mitsui Rus Bank ■ ZAO Sumitomo Mitsui Rus Bank SMBC Capital Markets, Inc. SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Leasing and Finance, Inc. SMBC Nikko Securities America, Inc. SMBC Nikko Securities America, Inc. ■ Los Angeles Branch ■ Los Angeles Branch ■ San Francisco Branch ■ San Francisco Branch ■ Houston Representative Office ■ Houston Representative Office ■ Mexico City Representative Office ■ Mexico City Representative Office ■ Bogota Representative Office ■ Bogota Representative Office ■ Lima Representative Office ■ Lima Representative Office ■ Cayman Branch ■ Cayman Branch ■ Manufacturers Bank ■ Manufacturers Bank ■ Sumitomo Mitsui Banking Corporation of ■ Sumitomo Mitsui Banking Corporation of Canada Canada ■ Banco Sumitomo Mitsui Brasileiro S.A. ■ Banco Sumitomo Mitsui Brasileiro S.A. Europe Limited Europe Limited SMBC Nikko Capital Markets Limited SMBC Nikko Capital Markets Limited ■ Sumitomo Mitsui Banking Corporation ■ Sumitomo Mitsui Banking Corporation Europe Limited Paris Branch Europe Limited Paris Branch ■ Sumitomo Mitsui Banking Corporation ■ Sumitomo Mitsui Banking Corporation Europe Limited Milan Branch Europe Limited Milan Branch ■ Sumitomo Mitsui Banking Corporation ■ Sumitomo Mitsui Banking Corporation Europe Limited Amsterdam Branch Europe Limited Amsterdam Branch ■ Düsseldorf Branch ■ Düsseldorf Branch ■ Brussels Branch ■ Brussels Branch ■ Madrid Representative Office ■ Madrid Representative Office ■ Prague Representative Office ■ Prague Representative Office Sumitomo Mitsui Banking Corporation Sumitomo Mitsui Banking Corporation Europe Limited Moscow Representative Europe Limited Moscow Representative Office Office ■ Sumitomo Mitsui Finance Dublin Limited ■ Sumitomo Mitsui Finance Dublin Limited ■ Dubai Branch ■ Dubai Branch ■ Istanbul Representative Office ■ Istanbul Representative Office ■ Doha QFC Office ■ Doha QFC Office ■ Bahrain Representative Office ■ Bahrain Representative Office ■ Tehran Representative Office ■ Tehran Representative Office ■ Cairo Representative Office ■ Cairo Representative Office ■ Dubai Branch Johannesburg Representative ■ Dubai Branch Johannesburg Representative Office Office **SMBCE:Sumitomo Mitsui Banking Corporation Europe Limited Sumitomo Mitsui Finance Dublin Limited Sumitomo Mitsui Banking Corporation Europe Limited SMBC Nikko Capital Markets Limited SMBCE** Amsterdam Branch Brussels Branch SMBCE** Paris Branch Düsseldorf Branch SMBCE** Milan Branch Prague Representative Office SMBCE** Moscow Representative Office ZAO Sumitomo Mitsui Rus Bank Madrid Representative Office Istanbul Representative Office Tehran Representative Office Cairo Representative Office Bahrain Representative Office Dubai Branch Doha QFC Office Dubai Branch Johannesburg Representative Office GLOBAL NETWORK Asia and Oceania ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Ho Chi Minh City Branch Head Office (Shanghai) Suzhou Industrial Park Sub-Branch ■ Hanoi Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Vietnam Export Import Commercial Joint Stock Bank ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Shanghai Branch Tianjin Branch Guangzhou Branch Suzhou Branch Hangzhou Branch Beijing Branch Shenyang Branch Shenzhen Branch ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited ■ Sumitomo Mitsui Banking Corporation (China) Limited Changshu Sub-Branch Shanghai Puxi Sub-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 (China) Limited Tianjin Binhai Sub-Branch Labuan Branch Kuala Lumpur Office ■ Labuan Branch ■ Sumitomo Mitsui Banking Corporation Malaysia Berhad ■ Yangon Representative Office ■ Phnom Penh Representative Office ■ Bangkok Branch SBCS Co., Limited ■ Manila Representative Office SMBC Metro Investment Corporation ■ Sydney Branch Sumitomo Mitsui Finance Australia Limited SMBC Nikko Capital Markets Limited (Sydney Office) ■ PT Bank Sumitomo Mitsui Indonesia ■ New Delhi Representative Office SMBC Capital India Private Limited Overseas service network (as of June 30, 2012) Total: 61 (including banking subsidiaries and their branches/ sub-branches/rep. offices) Also showing principal overseas subsidiaries Los Angeles Branch San Francisco Branch Shenyang Branch Suzhou Branch Suzhou Industrial Park Sub-Branch Changshu Sub-Branch Chongqing Representative Office Hangzhou Branch Guangzhou Branch Taipei Branch Hanoi Branch Shenzhen Branch Hong Kong Branch SMBC Capital Markets (Asia) Limited SMBC Metro Investment Corp. Manila Representative Office Sumitomo Mitsui Banking Corporation Malaysia Berhad Labuan Branch Kuala Lumpur Office Phnom Penh Representative Office Ho Chi Minh City Branch Vietnam Export Import Commercial Joint Stock Bank Labuan Branch 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 Sumitomo Mitsui Banking Corporation of Canada New York Branch SMBC Capital Markets, Inc. SMBC Leasing and Finance, Inc. SMBC Nikko Securities America, Inc. New Delhi Representative Office SMBC Capital India Private Limited Yangon Representative Office Bangkok Branch SBCS Co., Limited Bogota Representative Office Lima Representative Office Banco Sumitomo Mitsui Brasileiro S.A. Sumitomo Mitsui Finance Australia Limited SMBC Nikko Capital Markets Limited (Sydney Office) Sydney Branch Singapore Branch PT Bank Sumitomo Mitsui Indonesia Indicates branch or sub-branch of Sumitomo Mitsui Banking Corporation (China) Limited 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 ■ Lima 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 ■ Sumitomo Mitsui Banking Corporation Europe Limited Amsterdam Branch ■ Düsseldorf Branch ■ Brussels Branch ■ 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 ■ Istanbul Representative Office ■ Doha QFC Office ■ Bahrain Representative Office ■ Tehran Representative Office ■ Cairo Representative Office ■ Dubai Branch Johannesburg Representative Office SMFG 2012 225 www.smfg.co.jp/english A N N U A L R E P O R T 2 0 1 2 Printed in Japan

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