Miyazaki Bank : Restructured Loans (Non-Consolidated)（118KB）

Restructured Loans (Non-Consolidated)

	Millions of Japanese Yen	Thousands of
Years ended March 31	U.S. Dollars
	At the end of	At the end of	At the end of
	FY 2021	FY 2022	FY 2022
Loans to bankrupt parties and	4,035	6,818	55,707
rehabilitation and similar cases
High-risk loans	17,530	17,870	146,009
Loans overdue for three months or more	－	－	－
Lending condition-eased loans	12,802	6,065	49,555
Subtotal	34,369	30,753	251,271
Standard loans	2,148,343	2,272,025	18,563,812
Total	2,182,712	2,302,779	18,815,091

1. Loans to bankrupt parties and rehabilitation and similar cases

Loans to which bankruptcy, reorganization, or rehabilitation procedures have been taken from among loans whose accrued interests are not recorded in this report (except for a portion of loans write-off, hereinafter,

"loans whose accrued interests are not recorded") under the judgment that their principals and/or interests cannot be collected or repaid, due mainly to the fact that payments of such principals and/or interests have been delayed

for a considerably lengthy period.

2. High-risk loans

Loans whose accrued interests are not recorded and do not include those loans for which interest

payments have been granted, in an attempt to help management reconstruction or support of bankrupt parties and debtors.

3. Loans overdue for three months or more

Loans for which principal and/or interest payments are overdue for three months or more as accounted from the day following the due date, not including loans to bankrupt parties and rehabilitation and similar cases and high-risk loans mentioned herein.

4. Lending condition-eased loans

Loans for which repayment condition-easing agreements have been concluded to help management reconstruction or support debtors, such as reduction and exemption of interest payments, postponement of repayment of principal, and/or interest payments, debt write-offs, arrangements favorable to debtors, but not including loans to bankrupt parties and rehabilitation and similar cases, high-risk loans, and loans overdue for three months or more mentioned herein.

5. Standard loans

Standard loans include those loans in which there are no particular concerns about debtors' financial conditions and operating results and are not included in the debts listed in items 1 to 4 above.

• In accordance with the "Cabinet Office Order to Amend the Ordinance for Enforcement of the Banking Act, etc." (Cabinet Office Ordinance No. 3, January 24, 2020), which came into effect on March 31, 2022, the classification, etc. of "Risk-monitored loans" under the Banking Act is presented in accordance with the classification, etc. of disclosed claims under the Act on Emergency Measures for the Revitalization of the Financial Functions.

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Remaining Debts under the Financial Revitalization Law (Non-Consolidated)

	Millions of Japanese Yen	Thousands of
Years ended March 31	U.S. Dollars
	At the end of	At the end of	At the end of
	FY 2021	FY 2022	FY 2022
Loans to bankrupt parties and	4,035	6,818	55,707
rehabilitation and similar cases
High-risk loans	17,530	17,870	146,009
Loans under management	12,802	6,065	49,555
Subtotal	34,369	30,753	251,271
Standard loans	2,148,343	2,272,025	18,563,812
Total	2,182,712	2,302,779	18,815,091

Asset Assessment

Asset assessment is made under Article 6 of the Act on Emergency Measures for Revitalization of the Financial Functions (Act No. 132 of 1998) to classify those listed as corporate bonds in our Balance Sheet (limited to bonds held by financial institutions that guarantee, in whole or in part, the repayment of principal or the payment of interest and that are issued as private-placement securities under the provisions of Article 2-3 of the Financial Instruments and Exchange Act (Act No. 25 of 1948)), loans and bills discounted and foreign exchange in our Balance Sheet, as well as those listed in accrued interest, suspense payments, and Customers' liabilities for acceptances and guarantees under other assets, together with securities (limited only to those under loan for use, or lease agreements) in the case of security loans that should be annotated in the notes, into the following four types based on debtors' financial conditions and operating results.

1. Loans to bankrupt parties and rehabilitation and similar cases
   Loans to bankrupt parties and rehabilitation and similar cases include claims against debtors in bankruptcy because bankruptcy, reorganization, or rehabilitation procedures have been taken against them and similar cases.
2. High-riskloans
   High-risk loans include loans where principal and/or interest cannot be collected or received in a manner as agreed as a result of aggravated financial conditions and operating results, though the debtors concerned have not filed for bankruptcy.
3. Loans under management
   Loans under management include both loans overdue for three months or more and lending condition-eased loans.
4. Standard loans
   Standard loans include those loans in which there are no particular concerns about debtors' financial conditions and operating results and are not included in the debts listed in items 1 to 3 above.

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