CC2: Reconciliation of regulatory capital to balance sheet (410KB)

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 Mar. 31, 2021)
Assets
Cash and due from banks	70,430,539
Call loans and bills bought	3,253,463
Receivables under resale agreements	4,827,826
Receivables under securities borrowing transactions	1,602,444
Monetary claims bought	4,657,587
Trading assets	3,408,323
Money held in trust	0
Securities	35,493,879
Loans and bills discounted	86,594,613
Foreign exchanges	2,164,234
Lease receivables and investment assets	236,392
Other assets	5,063,312
Tangible fixed assets	1,305,648
Intangible fixed assets	346,534
Net defined benefit asset	559,043
Deferred tax assets	30,870
Customers' liabilities for acceptances and guarantees	8,618,012
Reserve for possible loan losses	(526,161)
Total assets	228,066,567
Liabilities
Deposits	142,486,668
Negotiable certificates of deposit	12,760,617
Call money and bills sold	536,515
Payables under repurchase agreements	13,720,196
Payables under securities lending transactions	551,377
Commercial paper	1,686,404
Trading liabilities	2,837,664
Borrowed money	25,061,421
Foreign exchanges	1,154,507

	(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-a

Bonds	1,115,496	8-b
Due to trust account	2,321,223
Other liabilities	5,249,597	6-f
Reserve for employee bonuses	42,033
Reserve for executive bonuses	1,481
Net defined benefit liability	5,406
Reserve for executive retirement benefits	635
Reserve for point service program	603
Reserve for reimbursement of deposits	9,982
Deferred tax liabilities	620,747	4-b
Deferred tax liabilities for land revaluation	29,603	4-c
Acceptances and guarantees	8,618,012
Total liabilities	218,810,197
Net assets
Capital stock	1,770,996	1-a
Capital surplus	1,966,300	1-b
Retained earnings	3,676,110	1-c
Treasury stock	(210,003)	1-d
Total stockholders' equity	7,203,404
Net unrealized gains or losses on other securities	1,748,263
Net deferred gains or losses on hedges	28,751	5
Land revaluation excess	36,251
Foreign currency translation adjustments	12,494
Accumulated remeasurements of defined benefit plans	125,380
Total accumulated other comprehensive income	1,951,141	(a)
Non-controlling interests	101,823	7-b
Total net assets	9,256,369
Total liabilities and net assets	228,066,567

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 Mar. 31,	Remarks
	2021
	Capital stock	1,770,996	Including eligible Tier 1 capital instruments subject to
			transitional arrangement
	Capital surplus	1,966,300	Including eligible Tier 1 capital instruments subject to
			transitional arrangement
	Retained earnings	3,676,110
	Treasury stock	(210,003)	Eligible Tier 1 capital instruments subject to transitional
			arrangement
	Total stockholders' equity	7,203,404
	(2) Composition of capital		(Millions of yen)
	Composition of capital disclosure	As of Mar. 31,	Remarks
	2021

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

7,203,404 adjusting national specific regulatory adjustments (earnings to be distributed))

3,527,294

3,676,110

－

－

• 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 Mar. 31,

2021

346,534

35,493,879

7,837

101,703

As of Mar. 31,

2021

7,837

244,830 Software and other

－

－

－

－

As of Mar. 31,

2021

559,043

171,046

As of Mar. 31,

2021

387,997

(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 Mar. 31,	Remarks
2021
30,870
620,747
29,603
101,703
171,046
	(Millions of yen)
As of Mar. 31,	Remarks
2021

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 tax3,314 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)

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

3,945

－

－

3,945

As of Mar. 31,

2021

28,751

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.

5

	(2) Composition of capital		(Millions of yen)
	Composition of capital disclosure	As of Mar. 31,	Remarks
	2021
			Excluding those items whose valuation differences arising from
	Net deferred gains or losses on hedges	32,799 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 Mar. 31,	Remarks
	2021

Basel III Template

No.

11

Ref. No.

Trading assets	3,408,323
Securities	35,493,879
Loans and bills discounted	86,594,613
Other assets	5,063,312
Trading liabilities	2,837,664
Other liabilities	5,249,597

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		(Millions of yen)
Composition of capital disclosure	As of Mar. 31,	Remarks
2021

Basel III Template

No.

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	427,937
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	427,937
thresholds for deductions (before risk weighting)
Significant investments in the capital of banking, financial and
insurance entities that are outside the scope of regulatory	572,588
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	25,525
Tier 2 capital and other TLAC liabilities	33,213
Significant investments in the common stock of other
financials that are below the thresholds for deductions	513,849
(before risk weighting)
7. Non-controlling interests
(1) Consolidated balance sheet
Consolidated balance sheet items	As of Mar. 31,
2021
Non-controlling interests	101,823
(2) Composition of capital
Composition of capital disclosure	As of Mar. 31,
2021

(Millions of yen)

Remarks

(Millions of yen)

Remarks

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

1,145 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

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

13,804 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

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

2,395 After reflecting amounts eligible for inclusion (Non-Controlling Interest after adjustments)

5

30-31ab-32

34-35

46

48-49

	8. Other capital instruments
	(1) Consolidated balance sheet		(Millions of yen)
	Consolidated balance sheet items	As of Mar. 31,	Remarks
	2021
	Borrowed money	25,061,421
	Bonds	1,115,496
	Total	26,176,918

Ref. No.

8-a

8-b

(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

(Millions of yen)

As of Mar. 31,	Remarks
2021
1,155,000
863,542

Basel III Template

No.

32

46