Financial Statements
For the Six Months Ended Sep.30,2014

THE JOYO BANK, LTD．

THE JOYO BANK, LTD.

Table of Contents

A．CONSOLIDATED FINANCIAL INFORMATION
１． Consolidated Balance Sheets･････････････････････････････････････

１

２． Consolidated Statements of Income andConsolidated Statements of Comprehensive Income････････････････

３

３． Consolidated Statements of Changes in Net Assets･････････････････

４

B．NON-CONSOLIDATED FINANCIAL INFORMATION
１． Non-Consolidated Balance Sheets････････････････････････････････

６

２． Non-Consolidated Statements of Income･･････････････････････････

８

３． Non- Consolidated Statements of Changes in Net Assets････････････

９(Note)Information presented herein has been extracted from the original material, solely forthe convenience of the readers outside Japan.
The amounts presented herein have not been audited.

THE JOYO BANK, LTD.

A．CONSOLIDATED FINANCIAL INFORMATION
１．Consolidated Balance Sheets(Millions of yen)

As ofAs ofMar.31,2014 Sep.30,2014
AssetsCash and due from banks
Call loans and bills bought
Monetary claims bought
Trading assets
Securities
Loans and bills discounted
Foreign exchanges
Lease receivables and investment assets
Other assets
Tangible fixed assets
Intangible fixed assets
Net defined benefit asset
Deferred tax assets
Customers' liabilities for acceptances and guarantees
Allowance for loan losses
Allowance for investment loss
Total assets
Liabilities
Deposits
Negotiable certificates of deposit
Call money and bills soldPayables under securities lending transactions
Trading liabilities
Borrowed money
Foreign exchanges
Bonds payable
Bonds with subscription rights to shares
Borrowed money from trust account
Other liabilities
Provision for directors' bonuses
Net defined benefit liability
Provision for directors' retirement benefits
Provision for reimbursement of deposits
Provision for point card certificates
Provision for loss on interest repayment
Provision for contingent loss
Reserves under special laws
Deferred tax liabilities
Deferred tax liabilities for land revaluation
Negative goodwill
Acceptances and guarantees
Total liabilities-1-

224,661
7,181
14,6603,387
2,760,304
5,363,389
2,251
36,08147,812
96,121
10,902－
2,245
14,522△46,915△35
8,536,571

369,024
2,217
15,0583,688
2,774,549
5,487,730
2,746
36,622
67,27895,97910,934780
2,355
15,646△45,415△35
8,839,161

7,479,902
10,03071,839105,996141
218,248353
15,000－19
62,790
48
8,834
39
1,993
127
2
1,505
1
14,352
11,872
1,975
14,5228,019,600

7,555,229
3,550
59,420118,746158
374,216588
15,00032,83514
69,320
－
9,884
32
1,935
143
2
1,435
1
26,58911,523
1,89615,646
8,298,173THE JOYO BANK, LTD.
(Millions of yen)

As ofAs ofMar.31,2014 Sep.30,2014
Net assets
Capital stock
Capital surplus
Retained earnings
Treasury shares
Total shareholders' equity
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Revaluation reserve for landRemeasurements of defined benefit plans
Total accumulated other comprehensive income
Subscription rights to shares
Minority interests
Total net assets
Total liabilities and net assets-2-85,113
58,574
300,506△21,079
423,11386,445△2,072
12,184△5,656
90,900113
2,843
516,9718,536,571

85,11358,574
302,396△21,307424,776108,569△1,837
11,544△5,172
113,102
124
2,985
540,9888,839,161

THE JOYO BANK, LTD.

２．Consolidated Statements of Income andComprehensive Income

Consolidated Statements of(Consolidated Statements of Income)(Millions of yen)

Ordinary income
Interest income
Interest on loans and discounts
Interest and dividends on securities
Trust fees
Fees and commissions
Trading income
Other ordinary income
Other income
Ordinary expenses
Interest expenses
Interest on deposits
Fees and commissions payments
Other ordinary expenses
General and administrative expenses
Other expenses
Ordinary profit
Extraordinary income
Gain on disposal of non-current assets
Extraordinary losses
Loss on disposal of non-current assets
Impairment loss
Transfer to reserve for financial products transaction liabilities
Income before income taxes and minority interests
Income taxes - current
Income taxes - deferred
Total income taxes
Income before minority interests
Minority interests in income
Net income(Consolidated Statements of Comprehensive Income)

Income before minority interests
Other comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Remeasurements of defined benefit plans, net of tax
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to minority interests-3-

For the six
For the six
monthsmonthsended
ended
Sep.30,2013 Sep.30,2014
86,14378,20748,072
48,65634,86933,922
12,83814,38711
13
12,347
12,686
852
735
6,115
2,126
18,745
13,99063,75554,799
2,444
2,504
1,387
1,290
3,628
3,755
5,078
18437,276
37,171
15,327
11,182
22,38823,407
3
107
3107
230
668
140
288
90
379
－
0
22,161
22,847
7,671
7,684
120
△126
7,792
7,557
14,36915,289143
132
14,22515,157(Millions of yen)

For the six
For the six
monthsmonthsended
ended
Sep.30,2013 Sep.30,2014
14,36915,2892,680
22,854
2,266
22,135
413
234
－
483
17,04938,143
16,904145

37,999144

THE JOYO BANK, LTD.

３．Consolidated Statements of Changes in Net Assets(Millions of yen)

For the six months ended Sep.30,2014
Shareholders' equity
CapitalsurplusCapital stock

Balance at beginning of current period
Changes of items during period
Dividends of surplus
Net income
Purchase of treasury shares
Disposal of treasury shares
Retirement of treasury shares
Reversal of revaluation reserve for land
Net changes of items other thanshareholders' equity
Total changes of items during period
Balance at end of current period

85,11358,574Retainedearnings

Treasuryshares286,893△23,299△3,37814,225△24△4,844
63―
85,113―58,574

6,041
292,934△2,653
81
4,844

2,272
△21,027

ions of yen)

Totalshareholders'equity407,281△3,37814,225△2,653
56
―
63

8,313
415,594(Millions of yen)
Accumulated other comprehensive income
Valuation
Deferred gains
difference onor losses onavailable-forhedges
sale securities
87,047△2,651

Total
Subscription
accumulated
rights toothersharescomprehensive
income12,35996,754120

Revaluation
reserve forland

Minority
interests

2,493

Total net
assets506,649△3,37814,225△2,653
56
63

2,264

413

△632,615

△30

142

2,727

2,264
89,312413△2,238△63
12,2952,615
99,369△3090142
2,636

11,041
517,690-4-THE JOYO BANK, LTD.
(Millions of yen)

For the six months ended Sep.30,2014
Shareholders' equity

Capital stock

Balance at beginning of current period
Cumulative effects of changes in accounting
policies
Restated balance
Changes of items during period
Dividends of surplus
Net income
Purchase of treasury shares
Disposal of treasury shares
Retirement of treasury shares
Reversal of revaluation reserve for land
Net changes of items other thanshareholders' equity
Total changes of items during period
Balance at end of current period85,113

Capitalsurplus58,574Retainedearnings
300,506

Total
shareholders'equityTreasuryshares△21,079△748
85,11358,574

299,757△748△21,079△3,35615,157△3△9,798
640―
85,113―58,574

2,639
302,396

423,113△10,044
17
9,798

△227
△21,307llions of yen)

422,364△3,35615,157△10,044
14―
640

2,411
424,776(Millions of yen)
Accumulated other comprehensive income
Valuation
Deferred gains
difference onor losses onavailable-forhedges
sale securities
86,445△2,072

Total
Subscription
Remeasureme accumulatedrights tonts of definedothersharesbenefit plans comprehensive
income12,184△5,65690,900113

Revaluation
reserve forland

Minority
interests

2,843

Total net
assets516,971△748

86,445△2,072

12,184△5,65690,900113

2,843

516,222△3,35615,157△10,04414
640

22,123

234

△640

483

22,20210

141

22,354

22,123
108,569234△1,837△640
11,544483△5,172

22,202
113,102

10
124

141
2,985

24,765
540,988-5-

THE JOYO BANK, LTD.

B．NON-CONSOLIDATED FINANCIAL INFORMATION
１．Non-Consolidated Balance Sheets(Millions of yen)

As ofMar.31,2014
AssetsCash and due from banks
Call loans
Monetary claims bought
Trading assets
Securities
Loans and bills discounted
Foreign exchanges
Other assets
OtherTangible fixed assets
Intangible fixed assets
Prepaid pension cost
Customers' liabilities for acceptances and guarantees
Allowance for loan losses
Allowance for investment loss
Total assets
Liabilities
Deposits
Negotiable certificates of deposit
Call money
Payables under securities lending transactions
Trading liabilities
Borrowed money
Foreign exchanges
Bonds payable
Bonds with subscription rights to sharesBorrowed money from trust account
Other liabilities
Income taxes payable
Lease obligations
Other
Provision for directors' bonuses
Provision for retirement benefits
Provision for reimbursement of deposits
Provision for point card certificates
Provision for contingent loss
Deferred tax liabilities
Deferred tax liabilities for land revaluation
Acceptances and guarantees
Total liabilities-6-

As ofSep.30,2014

224,629
7,181
14,6603,387
2,752,517
5,399,342
2,251
27,212
27,212
88,578
10,833
4,756
14,522△41,362△358,508,476

368,5282,217
15,0583,688
2,766,522
5,526,229
2,746
45,45745,45787,99910,434
6,893
15,646△40,108△35
8,811,278

7,490,926
13,43071,839105,996141
211,396353
15,000―19
39,433
6,756
3,335
29,341
48
4,325
1,993
99
1,505
18,893
10,908
14,5228,000,835

7,567,599
7,950
59,420118,746
158
366,632588
15,00032,83514
45,0786,473
2,977
35,626
―
7,441
1,935
106
1,435
30,62910,55915,646
8,281,779

THE JOYO BANK, LTD.

(Millions of yen)

As ofMar.31,2014
Net assets
Capital stock
Capital surplus
Legal capital surplus
Retained earnings
Legal retained earnings
Other retained earnings
Reserve for advanced depreciation of non-current assets
General reserve
Retained earnings brought forward
Treasury shares
Total shareholders' equity
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Revaluation reserve for land
Total valuation and translation adjustments
Subscription rights to shares
Total net assets
Total liabilities and net assets-7-85,11358,57458,574
290,841
55,317
235,524408
207,432
27,684△21,699
412,829
86,365△2,072
10,404
94,697
113
507,640
8,508,476

As ofSep.30,2014
85,11358,57458,574
291,062
55,317
235,745406
212,432
22,907△21,730
413,019
108,428△1,837
9,764
116,355124
529,498
8,811,278

THE JOYO BANK, LTD.

２．Non-Consolidated Statements of Income(Millions of yen)

Ordinary income
Interest income
Interest on loans and discounts
Interest and dividends on securities
Trust fees
Fees and commissions
Trading income
Other ordinary income
Other income
Ordinary expenses
Interest expenses
Interest on deposits
Fees and commissions payments
Other ordinary expenses
General and administrative expenses
Other expenses
Ordinary profit
Extraordinary income
Extraordinary losses
Income before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
Net income-8-

For the six For the six
monthsmonthsended
ended
Sep.30,2013 Sep.30,2014
75,79867,40648,145
48,731
34,93634,013
12,824
14,37411
13
10,862
11,137
197
264
6,110
2,132
10,4705,12755,87946,452
2,415
2,475
1,388
1,291
4,058
4,274
5,078
184
36,751
36,838
7,574
2,678
19,91920,954
3
107
229
661
19,694
20,400
7,076
6,949
132
△233
7,209
6,716
12,485
13,684

THE JOYO BANK, LTD.

３．Non-Consolidated Statements of Changes in Net Assets(Millions of yen)
Shareholders' equity
Capital surplus

For the six months ended Sep.30,2014

Capital stock

Legal capitalsurplus

Total capitalsurplus85,11358,57458,574―
85,113―58,574―58,574

Balance at beginning of current period
Changes of items during period
Dividends of surplus
Net income
Reversal of reserve for advanced depreciation of
non-current assetsProvision of general reserve
Purchase of treasury shares
Disposal of treasury shares
Retirement of treasury shares
Reversal of revaluation reserve for land
Net changes of items other than shareholders' equity
Total changes of items during period
Balance at end of current periodions of yen)

(Millions of yen)
Shareholders' equity
Retained earnings
Other retained earnings
Reserve for
Retained
Legal retainedadvancedGeneralearnings
earnings
depreciation ofreserve
brought
non-current
forwardassets55,317364
202,432
22,282△15,000―55,317

△1363

5,000
207,432-9-Totalretainedearnings

Treasuryshares

280,396△3,37812,485△3,37812,4851―△5,000―△27△4,989
63△27△4,989
63△844
21,4384,153
284,550△24,066

Total
shareholders'equity

400,017△3,37812,485△2,65384
4,989△2,653
56―
632,419△21,647

6,573
406,590

THE JOYO BANK, LTD.

ons of yen)

(Millions of yen)
Valuation and translation adjustments

Valuation
Deferred gains
difference onor losses onavailable-forhedges
sale securities

86,988△2,651

Revaluation
reserve forland

10,529Total valuationand translation
adjustments

Subscription
rights toshares

94,866120

Total net
assets495,004△3,37812,485△2,653
56

2,263
2,263
89,251413
413△2,238△63△63
10,4662,613
2,613
97,479

△30
△30
9063
2,582
9,155
504,159(Millions of yen)
Shareholders' equity
Capital surplus

For the six months ended Sep.30,2014

Balance at beginning of current period
Cumulative effects of changes in accounting policies
Restated balance
Changes of items during period
Dividends of surplus
Net income
Reversal of reserve for advanced depreciation ofnon-current assets
Provision of general reserve
Purchase of treasury shares
Disposal of treasury shares
Retirement of treasury shares
Reversal of revaluation reserve for land
Net changes of items other than shareholders' equity
Total changes of items during period
Balance at end of current period- 10 -

Capital stock

Legal capitalsurplus

Total capitalsurplus85,11358,57458,574

85,11358,57458,574―
85,113―58,574―58,574

THE JOYO BANK, LTD.

ions of yen)

(Millions of yen)
Shareholders' equity
Retained earnings
Other retained earnings
Reserve for
Retained
Legal retainedadvanced
Generalearnings
earnings
depreciation ofreservebrought
non-current
forwardassets55,317408
207,432
27,684△748
55,317408
207,432
26,936△15,000―
55,317

△1406

5,000
212,432

Total
retainedearnings

Treasuryshares

290,841△748
290,093△3,356
13,684△3,356
13,6841―△5,000―△4△9,995640△4△9,995640△4,02822,907969
291,062

ons of yen)

Totalshareholders'equity△21,699△21,699△3,356
13,684△10,04418
9,995△10,044
14―640△30△21,730938
413,019(Millions of yen)
Valuation and translation adjustments

Valuation
Deferred gains
difference onor losses onavailable-forhedges
sale securities

Revaluation
reserve forland

Total valuationand translation
adjustments

Subscription
rights toshares

86,365△2,072

10,404

94,697113

86,365△2,072

10,404

94,697

113

Total net
assets507,640△748
506,892△3,356
13,684△10,04414

22,06322,063
108,428234
234△1,837

△640
△640
9,764

- 11 -

21,65721,657116,355

412,829△748
412,080

1010
124

640
21,66822,606
529,498