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

CC2: Reconciliation of regulatory capital to balance sheet

Sumitomo Mitsui Banking Corporation and Subsidiaries

	a
Items	Consolidated balance
sheet as in published
	financial statements
	(As of Sep. 30, 2020)
Assets
Cash and due from banks	66,796,760
Call loans and bills bought	2,596,355
Receivables under resale agreements	4,024,442
Receivables under securities borrowing transactions	1,275,140
Monetary claims bought	4,090,949
Trading assets	3,782,866
Money held in trust	0
Securities	28,249,233
Loans and bills discounted	85,853,154
Foreign exchanges	2,091,582
Lease receivables and investment assets	226,046
Other assets	4,620,678
Tangible fixed assets	1,317,129
Intangible fixed assets	325,773
Net defined benefit asset	370,169
Deferred tax assets	30,103
Customers' liabilities for acceptances and guarantees	7,686,658
Reserve for possible loan losses	(427,662)
Total assets	212,909,381
Liabilities
Deposits	138,494,308
Negotiable certificates of deposit	10,257,691
Call money and bills sold	520,692
Payables under repurchase agreements	9,204,915
Payables under securities lending transactions	852,074
Commercial paper	1,895,452
Trading liabilities	3,245,083
Borrowed money	23,178,026
Foreign exchanges	1,044,451

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

6-a

2-b,6-b

6-c

6-d

2-a

3

4-a

6-e

8

Bonds	1,470,095
Due to trust account	1,967,293
Other liabilities	3,669,036	6-f
Reserve for employee bonuses	26,992
Net defined benefit liability	4,047
Reserve for executive retirement benefits	542
Reserve for point service program	507
Reserve for reimbursement of deposits	2,097
Deferred tax liabilities	524,488	4-b
Deferred tax liabilities for land revaluation	30,047	4-c
Acceptances and guarantees	7,686,658
Total liabilities	204,074,503
Net assets
Capital stock	1,770,996	1-a
Capital surplus	1,966,291	1-b
Retained earnings	3,733,942	1-c
Treasury stock	(210,003)	1-d
Total stockholders' equity	7,261,227
Net unrealized gains or losses on other securities	1,413,520
Net deferred gains or losses on hedges	126,453	5
Land revaluation excess	37,046
Foreign currency translation adjustments	(97,526)
Accumulated remeasurements of defined benefit plans	2,291
Total accumulated other comprehensive income	1,481,785	(a)
Non-controlling interests	91,864	7-b
Total net assets	8,834,877
Total liabilities and net assets	212,909,381

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	1,770,996	Including eligible Tier 1 capital instruments subject to
			transitional arrangement
	Capital surplus	1,966,291	Including eligible Tier 1 capital instruments subject to
			transitional arrangement
	Retained earnings	3,733,942
	Treasury stock	(210,003)	Eligible Tier 1 capital instruments subject to transitional
			arrangement
	Total stockholders' equity	7,261,227
	(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

7,261,227 adjusting national specific regulatory adjustments (earnings to be distributed))

3,527,284

3,733,942

－

－

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

1a

2

1c

31a

2. 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)

3. 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

As of Sep. 30,

2020

325,773

28,249,233

8,881

95,458

As of Sep. 30,

2020

8,881

230,315 Software and other

－

－

－

－

As of Sep. 30,

2020

370,169

113,047

As of Sep. 30,

2020

257,122

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

Ref. No.

2-a

2-b

Basel III Template

No.

8

9

20

24

74

Ref. No.

3

Basel III Template

No.

15

4. 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
30,103
524,488
30,047
95,458
113,047
	(Millions of yen)
As of Sep. 30,	Remarks
2020

Ref. No.

4-a

4-b

4-c

Basel III Template

No.

Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability)

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)

5. Deferred gains or losses on derivatives under hedge accounting

(1) Consolidated balance sheet

Consolidated balance sheet items

Net deferred gains or losses on hedges

3,538

2,613

－

－

2,613

As of Sep. 30,

2020

126,453

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

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

10

21

25

75

Ref. No.

5

	(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	128,781 hedged items are recognized as "Accumulated other
			comprehensive income"
	6. 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	3,782,866
Securities	28,249,233
Loans and bills discounted	85,853,154
Other assets	4,620,678
Trading liabilities	3,245,083
Other liabilities	3,669,036

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

6-a

6-b

6-c

6-d

6-e

6-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)

7. Non-controlling interests

(1) Consolidated balance sheet

Consolidated balance sheet items

Non-controlling interests

(2) Composition of capital

Composition of capital disclosure

As of Sep. 30,

2020

－

－

－

－

－

－

－

－

242,805

－

－

－

242,805

657,654

－

－

25,525

81,734

550,394

As of Sep. 30,

2020

91,864

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.

7-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

8. Other capital instruments

(1) Consolidated balance sheet

Consolidated balance sheet items

Borrowed money

(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)

13,033 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

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

2,619 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

(Millions of yen)

As of Sep. 30,	Remarks
2020
23,178,026
	(Millions of yen)
As of Sep. 30,	Remarks
2020
1,285,000
992,791

5

30-31ab-32

34-35

46

48-49

Ref. No.

8

Basel III Template

No.

32

46