Financial Statements
For the Six Months Ended Sep.30,2015

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.31,2015 Sep.30,2015
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-1-496,348
14,356
12,5094,999
2,742,510
5,618,019
3,296
38,571
52,71994,961
10,5701,438
1,966
14,961△41,765△99,065,458

321,426
2,168
10,837
5,534
2,736,399
5,735,667
4,499
40,13454,586
94,585
10,0792275
2,061
15,551△41,808△98,993,991

7,715,598
10,04544,324
143,395
160
345,388551
15,00036,051
13
66,084
62
7,997
39
2,164
138
7
1,169
2
48,507
10,136
1,817
14,961
8,463,618

7,770,501
82,36633,410135,358
242
192,568580
15,00035,988
13
63,929
－
7,811
30
2,099
154
7
1,151
2
36,281
10,0701,738
15,551
8,404,859

THE JOYO BANK, LTD.

(Millions of yen)

As of
As ofMar.31,2015 Sep.30,2015
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
Non-controlling interests
Total net assets
Total liabilities and net assets-2-85,113
58,574
311,093△21,619
433,160
159,909△1,725
12,666△3,756167,094
147
1,437
601,840
9,065,458

85,11358,574
323,787△21,565445,908
134,463△1,932
12,528△3,438
141,621
110
1,491
589,1318,993,991

THE JOYO BANK, LTD.

２．Consolidated Statements of Income andComprehensive Income

Consolidated Statements of(Millions of yen)(Consolidated Statements of Income)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 depositsFees 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
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit attributable to non-controlling interests
Profit attributable to owners of parent(Consolidated Statements of Comprehensive Income)

ProfitOther 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 non-controlling interests-3-

For the six
For the six
monthsmonthsended
ended
Sep.30,2014 Sep.30,2015
78,207
81,97748,656
48,74433,922
33,087
14,387
15,26313
13
12,686
13,546
735
1133
2,126
3,061
13,99015,47754,79957,831
2,504
3,207
1,290
1,407
3,755
3,841
18475537,171
36,177
11,182
13,84823,407
24,146
107
82
107
82
668
325
288
188
379
137
0－
22,847
23,903
7,684
7,980
△126
△678
7,557
7,302
15,28916,600132
57
15,157
16,543(Millions of yen)

For the six
For the sixmonths
monthsended
endedSep.30,2014 Sep.30,2015
15,28916,60022,854△25,338
22,135△25,448
234
△207
483
317
38,143△8,73737,999144△8,792
54

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

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
Profit attributable to owners of parent
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

Capitalsurplus85,11358,574

85,11358,574Retainedearnings
300,506△748
299,757

Treasuryshares△21,079△21,079△3,35615,157△3△9,798
640―
85,113―58,574

2,639
302,396△10,044
179,798△227△21,307

Total
shareholders'equity423,113△748
422,364△3,35615,157△10,044
14―
640
2,411
424,776(Millions of yen)
Accumulated other comprehensive income
Total
Valuation
Subscription Non-controlling
Remeasurements accumulated
Deferred gains
difference on
Revaluationrights to sharesinterestsof definedotheror losses onavailable-forreserve for land
benefit plans comprehensive
hedgessale securities
income86,445△2,072
12,184△5,65690,900
113
2,843
86,445△2,072

12,184△5,65690,900113

2,843

Total net
assets516,971△748
516,222△3,35615,157△10,04414

22,12322,123
108,569234234△1,837△640△640
11,544483
483△5,172-4-

22,202
22,202
113,102

10
10
124

141
141
2,985

640
22,354
24,765
540,988

THE JOYO BANK, LTD.
(Millions of yen)

For the six months ended Sep.30,2015
Shareholders' equity

Capital stock

Balance at beginning of current period
Changes of items during period
Dividends of surplus
Profit attributable to owners of parent
Purchase of treasury shares
Disposal 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

85,113

Capitalsurplus58,574Retainedearnings
311,093

Treasuryshares△21,619△3,975
16,543△12137－
85,113－58,574

12,693323,787△1973

54△21,565

Total
shareholders'equity433,160△3,975
16,543△1961137
12,747445,908(Millions of yen)
Accumulated other comprehensive income
TotalValuation
Subscription Non-controllingDeferred gains
Remeasurements accumulateddifference on
Revaluationrights to sharesinterests
or losses onof defined
otherreserve for landavailable-forhedges
benefit plans comprehensive
sale securities
income159,909△1,725
12,666△3,756167,094
147
1,437△25,446△25,446
134,463△207△207△1,932△137△137
12,528317
317△3,438-5-△25,473△25,473
141,621

△36
△36
110

53
53
1,491

Total net
assets

601,840△3,975
16,543△1961
137△25,456△12,708
589,131

THE JOYO BANK, LTD.

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

As ofMar.31,2015
AssetsCash and due from banks
Call loans
Monetary claims bought
Trading assets
Securities
Loans and bills discounted
Foreign exchanges
Other assets
Other
Tangible 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 shares
Borrowed money from trust account
Other liabilities
Income taxes payable
Lease obligations
OtherProvision 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.30,2015

496,325
14,356
12,5094,492
2,735,418
5,656,407
3,296
30,37830,37887,397
10,058
7,083
14,961△36,690△99,035,987

321,4112,168
10,8375,534
2,738,803
5,776,226
4,499
30,01730,01786,905
9,580
7,448
15,552△36,759△98,972,216

7,728,736
15,94544,324
143,395
160
336,922551
15,00036,051
13
41,2205,097
3,139
32,983
59
7,543
2,164
104
1,169
51,1699,420
14,961
8,448,913

7,783,637
99,26633,410135,358242
182,585580
15,00035,98813
39,447
6,536
3,066
29,843
―
7,324
2,099
117
1,151
38,716
9,354
15,552
8,399,847

THE JOYO BANK, LTD.
(Millions of yen)

As ofMar.31,2015
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-7-85,113
58,57458,574
296,10755,317240,790810
212,432
27,547△22,014417,780
159,727△1,725
11,144
169,146147
587,074
9,035,987

As ofSep.30,2015
85,11358,57458,574
307,142
55,317
251,825803
217,432
33,589△21,958
428,870
134,314△1,932
11,006
143,388110572,369
8,972,216

THE JOYO BANK, LTD.

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

For the six For the six
monthsmonthsended
ended
Sep.30,2014 Sep.30,2015
67,40669,881
48,731
48,79134,01333,147
14,374
15,25313
13
11,137
11,758
264
242
2,132
3,060
5,127
6,014
46,452
48,221
2,475
3,171
1,291
1,408
4,274
4,356
184
755
36,83835,606
2,678
4,330
20,954
21,660
107
79661
326
20,40021,413
6,949
7,194
△233
△667
6,716
6,527
13,684
14,885

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
Profit-8-

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

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

Balance at beginning of current period
Cumulative effects of changes in accounting policiesRestated balance
Changes of items during period
Dividends of surplus
Net income
Reversal of reserve for advanced depreciation of noncurrent 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(Millions of yen)
Shareholders' equity
Retained earnings
Other retained earnings
Reserve forLegal retainedadvanced
RetainedGeneralearnings
depreciation ofearnings
reserve
non-current
brought forward
assets55,317408
207,432
27,684△748
55,317408
207,432
26,936△15,000―
55,317

△1406

5,000
212,432-9-

Total
retainedearnings

Treasuryshares

290,841△748
290,093△3,356
13,684△3,356
13,6841△5,000――△4△9,995
640△4△9,995
640△4,02822,907969
291,062△21,699△21,699

Total
shareholders'equity412,829△748
412,080△3,356
13,684△10,04418
9,995△10,044
14
―
640

△30
△21,730938
413,019

THE JOYO BANK, LTD.

(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

21,65721,657116,355640
21,66822,606
529,498

1010124(Millions of yen)
Shareholders' equityCapital surplus

For the six months ended Sep.30,2015

Balance at beginning of current period
Changes of items during period
Dividends of surplus
Net income
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of general reserve
Purchase of treasury shares
Disposal 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―85,113―
58,574―58,574

THE JOYO BANK, LTD.

(Millions of yen)
Shareholders' equity
Retained earnings
Other retained earnings
Reserve forLegal retained
Retained
advanced
Generalearnings
earnings
depreciation ofreserve
brought forward
non-current
assets55,317810
212,432
27,547△6
5,000―
55,317

△6803

5,000
217,432

Total
retainedearnings

Treasuryshares296,107△3,975
14,885△3,975
14,8856△5,000――△13137△13137

6,041
33,58911,034
307,142

Total
shareholders'equity△22,014△3,975
14,885△1974△196113755△21,958

11,090428,870(Millions of yen)
Valuation and translation adjustments
Valuation
Deferred gains
difference onor losses onavailable-forhedges
sale securities
159,727△1,725

Revaluation
reserve forland

Total valuationand translation
adjustments

11,144

169,146

Subscription
rights toshares

147

Total net
assets587,074△3,975
14,885△25,413△25,413
134,314△207△207△1,932△137△137
11,006△25,758△25,758
143,388- 11 -

△36
△36
110

417,780△1961
137△25,795△14,704
572,369