Risk of Deterioration in the Capital Adequacy Ratio
First written in FY2017. 4 of 7 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2017: 8 of 37 companies on the "Worse" side.
4 other companies' latest entry also says "Other".
- FY2024-Q1Finalization of the implementation timing and response framework for the finalized Basel III standardsAnnual report
「Regarding the strengthening of capital regulations, the Group's capital adequacy ratio may decline as a result of the finalized Basel III standards, which will apply from the end of March 2024. The capital management department is leading efforts to establish the necessary framework ahead of the start of regulatory implementation, and a system is in place to respond appropriately with the involvement of management.」
The Company specifies the end of March 2024 as the start of implementation of the finalized Basel III standards and states that it is establishing a response framework led by the capital management department. - FY2021RestatedAnnual report
「Implementation of the finalized Basel III standards for banks subject to the international uniform standards is scheduled to begin in 2023. …The Group's capital adequacy ratio may decline.」
The Company continues to disclose the risk of a decline in the capital adequacy ratio resulting from the finalized Basel III standards, as well as its capital management framework. - FY2020Addition of the risk associated with the finalized Basel III standardsAnnual report
「Implementation of the finalized Basel III standards for banks subject to the international uniform standards is scheduled to begin in 2023. …The Group's capital adequacy ratio may decline.」
In addition to the regulatory risk of the capital adequacy ratio falling below 4%, the Company describes the possibility of a decline in the ratio resulting from implementation of the finalized Basel III standards as a specific regulatory change. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding the risk of deterioration in the capital adequacy ratio. - FY2018RestatedAnnual report
「The consolidated capital adequacy ratio calculated under the notification must be maintained at 4% or higher.」
The Company continues to disclose the risk of deterioration in the capital adequacy ratio, with 4% serving as the regulatory threshold. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes regarding the risk of deterioration in the capital adequacy ratio. - FY2017First statedAnnual report
「The consolidated capital adequacy ratio calculated under the notification must be maintained at 4% or higher. …If the above capital adequacy ratio were to fall below the 4% threshold, the Commissioner of the Financial Services Agency could issue various orders under prompt corrective action, including orders to suspend all or part of the Group's operations.」
The Company identifies 4% as the regulatory threshold for the capital adequacy ratio and describes the possibility of higher funding costs and prompt corrective action if the ratio declines.