N on-Performing Loans
The Bank provides information about the status of its assets inthree different ways. First, we conduct self assessment to calculate appropriate write-offs and reserves by classifying borrowers
according to their financial soundness. Second, disclosure basedon “The Financial Reconstruction Law” is used to classify prob-lem assets. Third, we disclose the value of Risk-Monitored Loans
based on the Banking Law, which excludes non-loan assets suchas foreign exchange, accrued interest and advance payments.

Asset Self-Assessment / Assets Disclosed under the Financial Reconstruction Law /Risk-Monitored Loans under the Banking Law (as of March 31, 2021)(Non-consolidated)
Asset Self-Assessment
For all assets
Borrower category
Balances of credits
Legallybankrupt borrowers

2.5
[0.8]

Virtuallybankrupt borrowers

9.6
[4.1]

Potentiallybankrupt borrowers

54.4

I

Classification
IIIII

IV

2.0

0.5

—
(0.1)

—
(1.7)

—
(0.8)

—
(5.5)

7.7

1.9

3.0

Others*1

433.3

Normal borrowers

4,082.9

33.3

11.4

9.8
(9.1)

12.1
[4.9]

54.4

2.7

8.1

Classification

Loan balances

Bankrupt loans

2.4
[0.7]

Non-accrual loans

63.8[58.3]

Past due loans(3 months or more)

0.0

Restructured loans

2.6

Total

69.0
[61.8]

100.0%

35.5

9.1

82.0%

2.0

0.3

84.5%

41.5

17.6

85.2%

Sub-total

0.5

2.5

160.8

272.6

69.3
[62.0]

Normal assets

4,516.5
4,082.9

4,287.1 288.8

9.8(10.0)—(7.3)*1 Borrowers requiring caution, excluding substandard borrowers*2 Portion of claims secured by collateral or guarantees

Ratio of disclosed claims under the Financial Reconstruction
Law (subtotal) to total credits
Figures in brackets are those after application of partial charge-offs(direct deduction).
1.5%[1.3%]

Ratio of risk-monitored loans to total
loans
Figures in brackets are those after application of partial charge-offs (directdeduction).
1.5%[1.3%]

Total

4,585.8[4,578.5]*3 Substandard claims consist of loans only.

Notes:
1. Amounts in asset self-assessment and claims disclosed under
the Financial Reconstruction Law and the coverage of claims arerounded to the nearest 100 million yen. Amounts in risk-monitored loans are rounded down to the nearest 100 million yen.
Figures for ratios are rounded down to the first decimal place.
2. All credit items = Loans + Customers’ liabilities for acceptancesand guarantees + Bonds issued through private placements covered by guarantees of the Bank + Foreign exchanges + Suspense
payments with a similar nature to loans + Accrued interest.

164.0

Substandard loans*3

Total

4,585.8[4,578.5]

Bankrupt andquasi-bankrupt assets

Billions of Yen
Risk-monitored loansLoans only(no other type of credit included)

Doubtful assets

Borrowers requiringcautionSubstandardborrowers

Assets disclosed under the Financial Reconstruction Law
and coverage of the claims
For all claims
Classification
Portion of claims
Reserves
Coverage ratio
Balances of claims
secured*2

3. Amounts in asset self-assessment are those after deduction of
specific reserves for possible loan losses, and the amounts inparentheses are specific reserves for each classification.
4. The Bank does not implement partial charge-offs (direct deduction). If partial charge-offs were implemented, relevant figures
would decline to the figures shown in brackets.