CC2: Reconciliation of regulatory capital to balance sheet (228KB)

CC2: Reconciliation of regulatory capital to balance sheet

Sumitomo Mitsui Banking Corporation

	a
Items	Balance sheet as in
published financial statements
	(As of Mar. 31, 2024)
Assets
Cash and due from banks	72,661,204
Call loans	4,305,503
Receivables under resale agreements	1,781,354
Receivables under securities borrowing transactions	2,538,794
Monetary claims bought	2,370,100
Trading assets	2,702,185
Securities	34,666,605
Loans and bills discounted	101,124,712
Foreign exchanges	1,941,854
Other assets	8,879,250
Tangible fixed assets	746,606
Intangible fixed assets	341,974
Prepaid pension cost	479,688
Customers' liabilities for acceptances and guarantees	15,712,360
Reserve for possible loan losses	(523,385)
Reserve for possible losses on investments	(6,630)
Total assets	249,722,179
Liabilities
Deposits	153,494,437
Negotiable certificates of deposit	14,826,777
Call money	1,028,135
Payables under repurchase agreements	12,357,578
Payables under securities lending transactions	669,425
Commercial paper	1,549,515
Trading liabilities	1,823,239
Borrowed money	25,119,261
Foreign exchanges	2,907,692
Bonds	472,161
Due to trust account	1,810,236
Other liabilities	9,427,116
Reserve for employee bonuses	14,343
Reserve for executive bonuses	1,344
Reserve for point service program	1,581
Reserve for reimbursement of deposits	8,283
Deferred tax liabilities	429,760
Deferred tax liabilities for land revaluation	27,316
Acceptances and guarantees	15,712,360
Total liabilities	241,680,568
Net assets
Capital stock	1,770,996
Capital surplus	1,774,554
Retained earnings	3,496,700
Treasury stock	(210,003)
Total stockholders' equity	6,832,248
Net unrealized gains or losses on other securities	1,803,310
Net deferred gains or losses on hedges	(618,692)
Land revaluation excess	24,744
Total valuation and translation adjustments	1,209,362
Total net assets	8,041,611
Total liabilities and net assets	249,722,179

Note: The regulatory balance sheet is the same as the accounting balance sheet.

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

6-a

6-b

6-c

6-d

2

3

6-e

7-a

7-b

6-f

4-a

4-b

1-a

1-b

1-c

1-d

5

(a)

(Appended Table)

1. Stockholders' equity

(1) Balance sheet

Balance sheet items

(Millions of yen)

As of Mar. 31,	Remarks
2024

Ref. No.

Capital stock

Capital surplus

Retained earnings

Treasury stock

Total stockholders' equity

(2) Composition of capital

Composition of capital disclosure

1,770,996

1,774,554

3,496,700

(210,003)

6,832,248

As of Mar. 31,

2024

Including eligible Tier 1 capital instruments subject to transitional arrangement

Including eligible Tier 1 capital instruments subject to transitional arrangement

Eligible Tier 1 capital instruments subject to transitional arrangement

(Millions of yen)

Remarks

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

6,832,248 adjusting national specific regulatory adjustments (earnings to be distributed))

3,335,548

3,496,700

－

－

• 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) Balance sheet

Balance sheet items

Intangible fixed assets

Income taxes related to above

(2) Composition of capital

Composition of capital disclosure

Goodwill

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. Prepaid pension cost

(1) Balance sheet

Balance sheet items

Prepaid pension cost

Income taxes related to above

(2) Composition of capital

Composition of capital disclosure

Prepaid pension cost

As of Mar. 31,

2024

341,974

104,712

As of Mar. 31,

2024

－

237,262 Software and other

－

－

－

－

As of Mar. 31,

2024

479,688

146,880

As of Mar. 31,

2024

332,807

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

(Millions of yen)

Remarks

Ref. No.

2

Basel III Template

No.

8

9

20

24

74

Ref. No.

3

Basel III Template

No.

15

4. Deferred tax assets

(1) Balance sheet

Balance sheet items

Deferred tax liabilities

Deferred tax liabilities for land revaluation

Tax effects on intangible fixed assets

Tax effects on prepaid pension cost

(2) Composition of capital

Composition of capital disclosure

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) Balance sheet

Balance sheet items

Net deferred gains or losses on hedges

(Millions of yen)

As of Mar. 31,	Remarks
2024
429,760
27,316
104,712
146,880
	(Millions of yen)
As of Mar. 31,	Remarks
2024

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

－

－

－

(Millions of yen)

As of Mar. 31,	Remarks
2024
(618,692)

Ref. No.

4-a

4-b

Basel III Template

No.

10

21

25

75

Ref. No.

5

(2) Composition of capital		(Millions of yen)
Composition of capital disclosure	As of Mar. 31,	Remarks
2024
		Excluding those items whose valuation differences arising from
Net deferred gains or losses on hedges	(698,455)	hedged items are recognized as "Total valuation and translation
		adjustments"
6. Items associated with investments in the capital of financial institutions
(1) Balance sheet		(Millions of yen)
Balance sheet items	As of Mar. 31,	Remarks
2024
Trading assets	2,702,185	Including trading account securities and derivatives for trading
		assets

Basel III Template

No.

11

Ref. No.

6-a

Securities	34,666,605
Loans and bills discounted	101,124,712
Other assets	8,879,250
Trading liabilities	1,823,239
Other liabilities	9,427,116

Including subordinated loans Including derivatives

Including trading account securities sold and derivatives for trading liabilities

Including derivatives

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. Other capital instruments

(1) Balance sheet

As of Mar. 31,

2024

－

－

－

－

－

－

－

－

867,125

69,027

14,973

4,838

778,284

650,740

－

－

82,978

45,399

522,362

(Millions of yen)

Remarks

(Millions of yen)

Basel III Template

No.

16

37

52

17

38

53

18

39

54

72

19

23

40

55

73

Balance sheet items

Borrowed money

Bonds

Total

(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

As of Mar. 31,

2024

25,119,261

472,161

25,591,423

As of Mar. 31,

2024

1,967,330

948,121

Remarks	Ref. No.
	7-a
	7-b
	(Millions of yen)
Remarks	Basel III Template
No.
	32
	46