Remaining Debts under the Financial Revitalization Law and The Scope of Risk-monitored Loans(Non-Consolidated)
Asset assessment is made under Article 6 of the Act on Emergency Measures for Revitalization of the FinancialFunctions (Act No. 132 of 1998) and the Banking Act 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 thepayment of interest and that are issued as private-placement securities under the provisions of Article 2-3 of theFinancial 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 foracceptances and guarantees under other assets, together with securities (limited only to those under loan for use, orlease 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.

Restructured Loans (Non-Consolidated)
Millions of Japanese Yen

Years ended March 31At the end of
FY 2023
Loans to bankrupt parties andrehabilitation and similar cases
High-risk loans
Loans under management
Loans overdue for three months or more
Lending condition-eased loans
SubtotalStandard loans
Total

At the end of
FY 2024

Thousands of
U.S. Dollars

At the end of
FY 2024

4,287

3,984

26,313

24,695
3,527
―
3,527
32,5102,264,852
2,297,362

24,394
5,525
―
5,525
33,9042,306,733
2,340,637

161,11236,490―36,490223,922
15,235,011
15,458,933

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 becollected 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
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, not including loans to bankrupt parties andrehabilitation and similar cases.

3. Loans under management
Loans under management include both loans overdue for three months or more and lending condition-eased loans.

4. 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-riskloans mentioned herein.

5. 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.

6. Standard loans
Standard loans include those loans in which there are no particular concerns about debtors’ financial conditions andoperating results and are not included in loans to bankrupt parties and rehabilitation and similar cases, high-riskloans, loans overdue for three months or more, and lending condition-eased loans mentioned herein.

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