CC2: Reconciliation of regulatory capital to balance sheet (407KB)

CC2: Reconciliation of regulatory capital to balance sheet

Sumitomo Mitsui Financial Group, Inc. and Subsidiaries

	a
Items	Consolidated balance
sheet as in published
	financial statements
	(As of Sep. 30, 2020)
Assets
Cash and due from banks	68,474,446
Call loans and bills bought	2,346,355
Receivables under resale agreements	3,982,086
Receivables under securities borrowing transactions	5,186,289
Monetary claims bought	4,097,203
Trading assets	6,649,870
Money held in trust	333
Securities	29,190,464
Loans and bills discounted	84,516,005
Foreign exchanges	2,097,207
Lease receivables and investment assets	226,046
Other assets	7,958,448
Tangible fixed assets	1,426,529
Intangible fixed assets	748,040
Net defined benefit asset	374,032
Deferred tax assets	28,265
Customers' liabilities for acceptances and guarantees	9,020,388
Reserve for possible loan losses	(564,094)
Total assets	225,757,919
Liabilities
Deposits	137,912,817
Negotiable certificates of deposit	10,237,691
Call money and bills sold	1,240,692
Payables under repurchase agreements	10,925,007
Payables under securities lending transactions	2,293,249
Commercial paper	1,895,452
Trading liabilities	5,465,919
Borrowed money	16,011,392
Foreign exchanges	1,003,624

	(Millions of yen)
b	c
Reference to	Reference to
Template	appended
CC1	table

7-a

3-b,7-b

7-c

7-d

3-a

4

5-a

7-e

9-a

Short-term bonds	727,000
Bonds	9,204,155	9-b
Due to trust account	1,967,293
Other liabilities	5,840,581	7-f
Reserve for employee bonuses	54,133
Net defined benefit liability	35,323
Reserve for executive retirement benefits	966
Reserve for point service program	26,382
Reserve for reimbursement of deposits	2,097
Reserve for losses on interest repayment	126,107
Reserves under the special laws	3,467
Deferred tax liabilities	434,457	5-b
Deferred tax liabilities for land revaluation	30,047	5-c
Acceptances and guarantees	9,020,388
Total liabilities	214,458,248
Net assets
Capital stock	2,341,274	1-a
Capital surplus	693,098	1-b
Retained earnings	6,427,428	1-c
Treasury stock	(13,693)	1-d
Total stockholders' equity	9,448,109
Net unrealized gains or losses on other securities	1,729,972
Net deferred gains or losses on hedges	105,603	6
Land revaluation excess	37,056
Foreign currency translation adjustments	(87,545)
Accumulated remeasurements of defined benefit plans	(568)
Total accumulated other comprehensive income	1,784,519	(a)
Stock acquisition rights	1,808	2, 8-a
Non-controlling interests	65,234	8-b
Total net assets	11,299,671
Total liabilities and net assets	225,757,919

Note: The regulatory scope of consolidation is the same as the accounting scope of consolidation.

(Appended Table)

	1. Stockholders' equity
	(1) Consolidated balance sheet		(Millions of yen)
	Consolidated balance sheet items	As of Sep. 30,	Remarks
	2020
	Capital stock	2,341,274
	Capital surplus	693,098
	Retained earnings	6,427,428
	Treasury stock	(13,693)
	Total stockholders' equity	9,448,109
	(2) Composition of capital		(Millions of yen)
	Composition of capital disclosure	As of Sep. 30,	Remarks
	2020

Ref. No.

1-a

1-b

1-c

1-d

Basel III Template No.

Directly issued qualifying common share capital plus related capital surplus and retained earnings

of which: capital and capital surplus

of which: retained earnings

of which: treasury stock (-)

of which: other than the above

Directly issued qualifying Additional Tier 1 instruments plus related capital surplus of which: classified as equity under applicable accounting standards and the breakdown

Stockholders' equity attributable to common shares (before

9,448,109 adjusting national specific regulatory adjustments (earnings to be distributed))

3,034,373

6,427,428

13,693

－

• Stockholders' equity attributable to preferred shares with a loss absorbency clause upon entering into effectively bankruptcy

1a

2

1c

31a

2. Stock acquisition rights

(1) Consolidated balance sheet

Consolidated balance sheet items

Stock acquisition rights

of which: Stock acquisition rights issued by bank holding company

(2) Composition of capital

Composition of capital disclosure

Stock acquisition rights to common shares

Stock acquisition rights to Additional Tier 1 instruments Stock acquisition rights to Tier 2 instruments

3. Intangible fixed assets

(1) Consolidated balance sheet

Consolidated balance sheet items

Intangible fixed assets Securities

of which: goodwill attributable to equity-method investees

Income taxes related to above

(2) Composition of capital

Composition of capital disclosure

Goodwill (including those equivalent)

Other intangibles other than goodwill and mortgage servicing rights

Mortgage servicing rights

Amount exceeding the 10% threshold on specified items

Amount exceeding the 15% threshold on specified items

Mortgage servicing rights that are below the thresholds for deduction (before risk weighting)

As of Sep. 30,

2020

1,808

1,808

As of Sep. 30,

2020

1,808

－

－

As of Sep. 30,

2020

748,040

29,190,464

45,391

167,466

As of Sep. 30,

2020

225,385

400,579 Software and other

－

－

－

－

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

Ref. No.

2

Basel III Template No.

1b

31b

46

Ref. No.

3-a

3-b

Basel III Template No.

8

9

20

24

74

4. Net defined benefit asset

(1) Consolidated balance sheet

Consolidated balance sheet items

Net defined benefit asset

Income taxes related to above

(2) Composition of capital

Composition of capital disclosure

Net defined benefit asset

5. Deferred tax assets

(1) Consolidated balance sheet

Consolidated balance sheet items

Deferred tax assets Deferred tax liabilities

Deferred tax liabilities for land revaluation

Tax effects on intangible fixed assets

Tax effects on net defined benefit asset

(2) Composition of capital

Composition of capital disclosure

(Millions of yen)

As of Sep. 30,	Remarks
2020
374,032
114,230
	(Millions of yen)
As of Sep. 30,	Remarks
2020
259,802
	(Millions of yen)
As of Sep. 30,	Remarks
2020
28,265
434,457
30,047
167,466
114,230
	(Millions of yen)
As of Sep. 30,	Remarks
2020

Ref. No.

4

Basel III Template No.

15

Ref. No.

5-a

5-b

5-c

Basel III Template No.

Deferred tax assets that rely on future profitability excluding

those arising from temporary differences (net of related tax3,538 liability)

This item does not agree with the amount reported on the consolidated balance sheet due to offsetting of assets and liabilities.

10

Deferred tax assets arising from temporary differences (net of related tax liability)

Amount exceeding the 10% threshold on specified items

Amount exceeding the 15% threshold on specified items

Deferred tax assets arising from temporary differences that are below the thresholds for deduction (before risk weighting)

6. Deferred gains or losses on derivatives under hedge accounting

(1) Consolidated balance sheet

Consolidated balance sheet items

Net deferred gains or losses on hedges

5,212

－

－

5,212

As of Sep. 30,

2020

105,603

This item does not agree with the amount reported on the consolidated balance sheet due to offsetting of assets and liabilities.

(Millions of yen)

Remarks

21

25

75

Ref. No.

6

	(2) Composition of capital		(Millions of yen)
	Composition of capital disclosure	As of Sep. 30,	Remarks
	2020
			Excluding those items whose valuation differences arising from
	Net deferred gains or losses on hedges	107,931 hedged items are recognized as "Accumulated other
			comprehensive income"
	7. Items associated with investments in the capital of financial institutions
	(1) Consolidated balance sheet		(Millions of yen)
	Consolidated balance sheet items	As of Sep. 30,	Remarks
	2020

Basel III Template No.

11

Ref. No.

Trading assets	6,649,870
Securities	29,190,464
Loans and bills discounted	84,516,005
Other assets	7,958,448
Trading liabilities	5,465,919
Other liabilities	5,840,581

Including trading account securities and derivatives for trading assets

Including subordinated loans Including derivatives

Including trading account securities sold and derivatives for trading liabilities

Including derivatives

7-a

7-b

7-c

7-d

7-e

7-f

(2) Composition of capital

Composition of capital disclosure

Investments in own capital instruments

Common Equity Tier 1 capital

Additional Tier 1 capital

Tier 2 capital

Reciprocal cross-holdings in the capital of banking, financial and insurance entities

Common Equity Tier 1 capital Additional Tier 1 capital

Tier 2 capital and other TLAC liabilities Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above the 10% threshold)

Common Equity Tier 1 capital Additional Tier 1 capital

Tier 2 capital and other TLAC liabilities Non-significant investments in the capital and other TLAC liabilities of other financials that are below the thresholds for deductions (before risk weighting)

Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions)

Amount exceeding the 10% threshold on specified items

Amount exceeding the 15% threshold on specified items

Additional Tier 1 capital

Tier 2 capital and other TLAC liabilities

Significant investments in the common stock of other financials that are below the thresholds for deductions (before risk weighting)

8. Non-controlling interests

(1) Consolidated balance sheet

Consolidated balance sheet items

Stock acquisition rights

Non-controlling interests

(2) Composition of capital

Composition of capital disclosure

As of Sep. 30,

2020

4,263

4,263

－

0

－

－

－

－

819,974

－

－

－

819,974

1,004,577

－

－

25,525

81,734

897,317

As of Sep. 30,

2020

1,808

65,234

As of Sep. 30,

2020

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

Basel III Template No.

16

37

52

17

38

53

18

39

54

72

19

23

40

55

73

Ref. No.

8-a

8-b

Basel III Template No.

Amount allowed in group CET1

Qualifying Additional Tier 1 instruments plus related capital surplus issued by special purpose vehicles and other equivalent entities

Amount allowed in group AT1

Qualifying Tier 2 instruments plus related capital surplus issued by special purpose vehicles and other equivalent entities

Amount allowed in group T2

9. Other capital instruments

(1) Consolidated balance sheet

Consolidated balance sheet items

Borrowed money

Bonds

(2) Composition of capital

Composition of capital disclosure

Directly issued qualifying Additional Tier 1 instruments plus related capital surplus of which: classified as liabilities under applicable accounting standards

Directly issued qualifying Tier 2 instruments plus related capital surplus of which: classified as liabilities under applicable accounting standards

1,140 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

• After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

10,187 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

• After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

1,949 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

(Millions of yen)

As of Sep. 30,	Remarks
2020
16,011,392
9,204,155
	(Millions of yen)
As of Sep. 30,	Remarks
2020
785,000
988,078

5

30-31ab-32

34-35

46

48-49

Ref. No.

9-a

9-b

Basel III Template No.

32

46