Adoption of the Foundation Internal Ratings-Based Approach for Calculating Credit Risk-Weighted Assets
First written in FY2020-Q2. 5 of 7 entries say "Restated". Latest entry: FY2025.
1 other company's latest entry also says "Restated".
- FY2025RestatedAnnual report
「The bank uses the foundation internal ratings-based approach to calculate credit risk-weighted assets and the standardized measurement approach to calculate the amount equivalent to operational risk.」
The bank continues to use these methods to calculate credit risk-weighted assets and operational risk. - FY2025-H1RestatedAnnual report
「The bank applies domestic standards and uses the foundation internal ratings-based approach to calculate credit risk-weighted assets. For calculating the amount equivalent to operational risk, it made an early adoption of the finalized Basel III framework and uses the standardized measurement approach from 31 March 2023.」
The policy of using the foundation internal ratings-based approach for credit risk-weighted assets and the standardized measurement approach for operational risk was reconfirmed. - FY2024-Q2RestatedAnnual report
「The bank applies domestic standards and uses the foundation internal ratings-based approach to calculate credit risk-weighted assets. For calculating the amount equivalent to operational risk, it made an early adoption of the finalized Basel III framework and uses the gross income approach as of 30 September 2022 and the standardized measurement approach as of 30 September 2023.」
The bank reconfirmed that it continues to use the foundation internal ratings-based approach for credit risk-weighted assets and has used the standardized measurement approach for operational risk since 30 September 2023. - FY2023Change in the operational risk calculation methodAnnual report
「The bank applies domestic standards and uses the foundation internal ratings-based approach to calculate credit risk-weighted assets. For calculating the amount equivalent to operational risk, it adopted the gross income approach as of 31 March 2022 and the standardized measurement approach from 31 March 2023, following the early adoption of the finalized Basel III framework.」
The bank continued to use the foundation internal ratings-based approach for credit risk and changed its operational risk calculation method to the standardized measurement approach from 31 March 2023. - FY2023-Q2RestatedAnnual report
「The bank applies domestic standards and uses the foundation internal ratings-based approach to calculate credit risk-weighted assets and the gross income approach to calculate the amount equivalent to operational risk.」
The policy of using the foundation internal ratings-based approach for credit risk-weighted assets and the gross income approach for the amount equivalent to operational risk was reconfirmed. - FY2021-Q2RestatedAnnual report
「The bank applies domestic standards and uses the foundation internal ratings-based approach to calculate credit risk-weighted assets and the gross income approach to calculate the amount equivalent to operational risk.」
The bank reconfirmed that it uses the foundation internal ratings-based approach for credit risk-weighted assets. - FY2020-Q2First statedAnnual report
「The bank applies domestic standards. For calculating credit risk-weighted assets, it uses the standardized approach as of 30 September 2018 and the foundation internal ratings-based approach from 30 September 2019. For calculating the amount equivalent to operational risk, it uses the gross income approach.」
The company first disclosed that it had switched the method for calculating credit risk-weighted assets from the standardized approach to the foundation internal ratings-based approach as of 30 September 2019.