Refinement of the Method for Calculating Expected Loss Rates
First written in FY2019-Q2. 4 of 19 entries say "Restated". Latest entry: FY2026.
0 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Provision for loan losses ¥1,228 million ¥89 million」
Amid the continued use of forward-looking provisions, the provision for loan losses declined from ¥1,228 million in the previous fiscal year to ¥89 million, while the balance of the provision for loan losses stood at ¥8,803 million. - 2026-05-30AdvancedGeneral Meetings of Shareholders
「The expected loss rate calculation model is periodically verified through back-testing, and the results are reported to the Board of Directors.」
The methodology for calculating the expected loss rate was clarified to include periodic back-testing of the calculation model and reporting to the Board of Directors. - FY2026-H1Reversal of the provision for loan losses recorded in the interim periodAnnual report
「Reversal of the provision for loan losses — ¥358 million」
Compared with the ¥273 million provision for loan losses recorded in the same period of the previous year, a ¥358 million reversal of the provision for loan losses was recorded in the current interim period. - FY2025-H1Change to a provision for loan losses in the interim periodAnnual report
「Provision for loan losses ¥2,080 million — Provision for loan losses — ¥273 million」
The ¥2,080 million reversal of the provision for loan losses recorded in the same period of the previous year was absent, and a ¥273 million provision for loan losses was recorded in the current interim period. - FY2024Full-year reversal gain on allowance for loan losses updatedAnnual report
「Gain on reversal of allowance for loan losses 1,971 1,517」
The gain on reversal of the allowance for loan losses decreased from ¥1.971 billion in the previous fiscal year to ¥1.517 billion. The balance of the allowance for loan losses also decreased from ¥939.5 million to ¥780.6 million. - FY2024-Q3Third-quarter reversal gain on allowance for loan losses updatedAnnual report
「Nine months ended the third quarter of the current consolidated fiscal year Gain on reversal of allowance for loan losses ¥661 million ¥2,028 million」
The gain on reversal of the allowance for loan losses increased from ¥661 million in the same period of the previous year to ¥2,028 million. - FY2024-Q2Interim reversal gain on allowance for loan losses updatedAnnual report
「Gain on reversal of allowance for loan losses ¥860 million ¥2,080 million」
The gain on reversal of the allowance for loan losses increased from ¥860 million in the same period of the previous year to ¥2,080 million. The status of loan-loss-related expenses, including the impact of the forward-looking allowance continued from the previous fiscal year, was updated. - FY2024-Q1First-quarter provision for loan losses updatedAnnual report
「Provision for loan losses ¥341 million ¥85 million」
The provision for loan losses decreased from ¥341 million in the same period of the previous year to ¥85 million. The status of loan-loss-related expenses, including the impact of the forward-looking allowance introduced in the previous fiscal year, was updated. - FY2023-Q3Third-quarter reversal gain on allowance for loan losses updatedAnnual report
「Gain on reversal of allowance for loan losses ¥412 million ¥661 million」
The gain on reversal of the allowance for loan losses related to the reversal of the general allowance for loan losses increased from ¥412 million in the same period of the previous year to ¥661 million. - FY2022General allowance for loan losses confirmed as a reversal for the full fiscal yearAnnual report
「Meanwhile, ordinary expenses amounted to ¥49.081 billion, ¥4.352 billion below the previous fiscal year, mainly because the general allowance for loan losses changed from a provision to a reversal as expected loss rates declined following improvements in borrower classifications resulting from businesses that had deferred principal payments resuming repayments, as well as improvements in economic indicators.」
Resumed repayments, improved borrower classifications and improved economic indicators lowered expected loss rates, resulting in a reversal of the general allowance for loan losses for the full fiscal year. - FY2022-Q3Continuation and expansion of reversals of the general allowance for loan lossesAnnual report
「Meanwhile, ordinary expenses amounted to ¥35.859 billion, down ¥2.985 billion year on year, mainly because the general allowance for loan losses changed from a provision to a reversal as expected loss rates declined following improvements in borrower classifications resulting from businesses resuming repayments after previously deferring principal payments, as well as improvements in economic indicators.」
Businesses resuming repayments, improvements in borrower classifications and improvements in economic indicators lowered expected loss rates, causing the general allowance for loan losses to change from a provision to a reversal and contributing to lower ordinary expenses. - FY2022-Q2General allowance for loan losses changed to a reversalAnnual report
「Ordinary revenue for the cumulative second quarter declined by ¥172 million year on year to ¥28.864 billion. Although general provision for loan losses shifted from an expense to a reversal as businesses that had kept principal payments unchanged in the previous fiscal year resumed repayments, and fee income related to housing loans, card business fees and entrusted-asset sales fees increased, gains on sales of government bonds and other bonds and leasing revenue declined.」
Against a backdrop of businesses resuming repayments and economic indicators recovering, the general allowance for loan losses changed from a provision to a reversal. - FY2022-Q1Decrease in the provision after changing to a forward-looking allowance approachAnnual report
「The method for estimating the general allowance for loan losses was changed in the previous fiscal year to a “forward-looking allowance,” and sufficient allowances were recorded to withstand future increases in risk. As a result, the provision for general loan losses decreased during the nine months ended the first quarter of the current consolidated fiscal year.」
The impact of the forward-looking allowance approach introduced in the previous fiscal year reduced the provision for general loan losses in the first quarter. - FY2021AdvancedAnnual report
「Due to this change in estimate, the allowance for loan losses at the end of the current consolidated fiscal year increased by ¥2,052 million, while ordinary profit and profit before income taxes for the current consolidated fiscal year decreased by ¥2,052 million.」
The allowance methodology was changed from one based mainly on historical loan-loss performance to a forward-looking approach reflecting macroeconomic indicators and economic scenarios, increasing the allowance for loan losses by ¥2,052 million. - FY2020-Q3RestatedAnnual report
「Meanwhile, ordinary expenses amounted to ¥40.885 billion, ¥315 million below the same period of the previous year, despite an increase in losses on redemption of government bonds and other securities, mainly due to the reversal of the previous year's increase in the provision for general loan losses resulting from refinement of the method for calculating expected loss rates and a decrease in losses on sales of government bonds and other securities.」
The reversal of the previous year's increase in the provision for general loan losses associated with refinement of the method for calculating expected loss rates continued to be cited as a factor behind lower ordinary expenses. - FY2020-Q2RestatedAnnual report
「Meanwhile, ordinary expenses amounted to ¥27.481 billion, an increase of ¥1.675 billion year on year, despite a decline in the provision for general loan losses following the increase made in the previous year due to refinement of the method for calculating expected loss rates, mainly because of increases in losses on redemption of government bonds and other securities and losses on sales of shares and other securities.」
The reversal of the previous year's increase in the provision for general loan losses associated with refinement of the method for calculating expected loss rates continued to be cited as a factor affecting ordinary expenses for the interim period. - FY2020-Q1RestatedAnnual report
「Meanwhile, ordinary expenses amounted to ¥14.442 billion, an increase of ¥1.135 billion year on year, despite a decline in the provision for general loan losses following the increase made in the previous year due to refinement of the method for calculating expected loss rates, mainly because of increases in losses on redemption of government bonds and other securities and losses on sales of shares and other securities.」
The reversal of the previous year's increase in the provision for general loan losses associated with refinement of the method for calculating expected loss rates was identified as a factor behind lower ordinary expenses in the first quarter. - FY2019-Q3RestatedAnnual report
「Meanwhile, ordinary expenses amounted to ¥41.201 billion, ¥3.676 billion above the same period of the previous year, due to an increase in losses on sales of shares and other securities and an increase in the provision for loan losses resulting from further refinement of the method for calculating expected loss rates.」
The continued refinement of the method for calculating expected loss rates was reported, and ordinary expenses, including its impact, increased by ¥3.676 billion year on year. - FY2019-Q2First statedAnnual report
「The amount amounted to ¥25.805 billion, ¥552 million above the same period of the previous year, mainly due to an increase in the provision for loan losses resulting from further refinement of the method for calculating expected loss rates.」
The method for calculating expected loss rates was further refined, and the resulting increase in the provision for loan losses was identified as a factor behind higher ordinary expenses for the interim period.