FY2025 Financial Rehabilitation Law Disclosures
Overview
For nationwide banks in the fiscal year ending March 2026, the balance of claims disclosed under the Financial Rehabilitation Law was unchanged from the same period a year earlier. The balance of individually assessed loan loss allowances declined from the previous period, while losses on disposal of nonperforming loans increased. The material shows the breakdown of disclosed claims and compares each item with the previous period; figures are rounded to the nearest 10 billion yen. It also presents trends in disclosed claims and related items, coverage, losses on disposal of nonperforming loans, and borrower classifications based on self-assessment.
Key points
- In the fiscal year ending March 2026, nationwide banks' balance of disclosed claims was unchanged from the same period a year earlier.
- Individually assessed loan loss allowances declined, while losses on disposal of nonperforming loans increased.
- Figures are rounded to the nearest 10 billion yen.
Overview
The material, titled "Status of Claims Disclosed under the Financial Rehabilitation Law for the Fiscal Year Ending March 2026 (Key Points)," compares nationwide banks' disclosed claims, individually assessed loan loss allowances, and losses on disposal of nonperforming loans with the fiscal year ending March 2025. The balance of claims disclosed under the Financial Rehabilitation Law was 8.4 trillion yen in both fiscal years ending March 2026 and March 2025, unchanged year over year.
Details
The breakdown of disclosed claims is: claims requiring special attention, 2.0 trillion yen (year-over-year change: +0.0 trillion yen); doubtful claims, 5.3 trillion yen (change: +0.1 trillion yen); and claims against bankrupt or reorganizing borrowers, 1.1 trillion yen (change: +0.0 trillion yen).
The balance of individually assessed loan loss allowances was 1.9 trillion yen, a decrease of 0.1 trillion yen from 2.0 trillion yen in the fiscal year ending March 2025. Losses on disposal of nonperforming loans (losses incurred in resolving nonperforming loans) were 0.5 trillion yen, an increase of 0.3 trillion yen from 0.2 trillion yen in the same period.
The titles of the included tables are "Trends in Claims Disclosed under the Financial Rehabilitation Law and Related Items," "Trends in the Coverage of Claims Disclosed under the Financial Rehabilitation Law," "Trends in Losses on Disposal of Nonperforming Loans and Related Items (Nationwide Banks)," and "Trends in Borrower Classifications Based on Self-Assessment." All figures are rounded to the nearest 10 billion yen.