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Notes to Consolidated Financial Statements
The Shonai Bank, Ltd., and Consolidated Subsidiaries 1. Basis of Presentation:
The accompanying consolidated financial statements of The Shonai All securities are classified and accounted for, depending on Bank, Limited (the “Bank”) and consolidated subsidiaries have been prepared in accordance with the accounting principles and practices (1) held-to-maturity debt securities which are expected to be held to generally accepted in Japan under the requirements of the Commer- maturity with the positive intent and ability to hold to maturity are cial Code of Japan and other applicable rules and regulations. Ac- stated at amortized cost computed by the straight-line method; cordingly, the accompanying consolidated financial statements may (2) securities held by the subsidiaries are valued at cost based on the differ in some material respects from accounting principles and prac- tices generally accepted in countries and jurisdictions other than Ja- (3) available-for-sale securities with available fair value are stated by fair market value at the balance sheet date except stocks, which are In preparing the consolidated financial statements, certain reclas- valued by the mark-to-market method based on the one-month aver- sifications and rearrangements have been made to the financial state- age of the fair market value during the year ended March 31, 2000; ments issued domestically in order to present them in a form more (4) available-for-sale securities with no available fair value are stated at amortized cost computed by the straight-line method. Moreover, The Japanese version of these financial statements, from which the difference between fair market value and the carrying amount is these statements was rendered, has been audited, whereas these recognized as net unrealized gains and losses on these securities that accompanying consolidated financial statements in English have so are reported as a separate item in the shareholders’ equity at cost computed by the moving average method.
Securities in money held in trusts, and such funds principally in- 2. Yen and U.S. Dollar Amounts
vested in securities and managed separately from those of other ben- The consolidated financial statements are stated in yen, the currency eficiaries are valued by the mark-to-market method.
of the country in which the Bank is incorporated and operates. The translations of yen amounts into U.S. dollar amounts are included solely Derivative financial instruments are valued by the mark-to-market for the convenience of readers outside Japan and have been made at the rate of ¥123.90 to $1, the rate of exchange in effect at March 31, 2001. Such translations should not be construed as representations that the Japanese yen amounts could be converted into U.S. dollars Premises and equipment are valued by the declining-balance method, whereas the straight-line method is applied to buildings acquired af- ter April 1, 1998 except any equipment installed in these buildings.
3. Significant Accounting Policies
The estimated useful lives are as follows: The consolidated financial statements for the year ended March 31, 2001 include the accounts of the Bank and its significant 6 subsidiar- At consolidated subsidiaries, useful lives are based on the Corpo- ration Tax Law of Japan to be amortized by the straight-line method.
Effective April 1, 1998, the Companies changed their consolidation Software used by the Bank is amortized by the straight-line method scope from the application of the ownership concept to the control based on the term that can be used (five years).
concept. Under the control concept, those companies in which the Bank, directly or indirectly, is able to exercise control over their opera- Under the Accounting Standards for Banks, a reserve for possible loan losses is provided as follows, in conformity with internally-established Trading account securities are valued by the mark-to-market method.
The cost of securities is based on the moving average method.
The Bank has established a credit rating system in accordance with the provisions set forth in the Guidelines issued by the Japanese In- Derivatives used for hedging purposes are recorded on the basis of stitute of Certified Public Accountants under which obligors are clas- hedge accounting in accordance with new Japanese accounting stan- sified into five categories for self-assessment purposes such as “le- dard for financial instruments. Such derivatives are interest rate swap gal bankruptcy,” “virtual bankruptcy,” “possible bankruptcy,” “caution” transaction and others to control the risks from deposits, loans, bonds, securities and other financial instruments. The Bank applies a risk The Bank provided for the reserve for possible loan losses at an adjustment approach to review the effectiveness of “macro-hedge.” amount deemed necessary to cover possible losses which are esti- The effectiveness of other hedging activities is reviewed by the meth- mated based on the fair value of the collateral and guarantees for ods recognized in the new accounting standard. The effectiveness of loans categorized as “legal bankruptcy” and “virtual bankruptcy” and the hedge was valued by ascertaining if the derivative risks remain the fair value of the collateral as well as other solvency factors in- within the risk range under the risk management policies to decrease cluding the borrower’s future cash flows for the “possible bankruptcy” and actual past loss experience for the “caution” and the “normal” Transactions are recorded at amounts not including consumption tax, The quality of all loans is assessed by the branches and the Credit which is a value-added tax introduced on April 1, 1989.
Supervisory Division, with a subsequent audit by the Asset Review and Inspection Division in accordance with the Bank’s policies and (m) Assets and Liabilities of the Consolidated Subsidiaries rules for the self- assessment of asset quality.
Assets and liabilities of the consolidated subsidiaries are comprehen- Provisions for the consolidated subsidiaries have been made as sively valued by the mark-to-market method.
deemed necessary with reference to the previous loan loss experi- (n) Amortization of the consolidated adjustment account The consolidated adjustment account is equally amortized over the term of five years. When the amount of the consolidated adjustment The Bank provides the reserve for retirement benefits up to the amount account is not significant, the total amount is amortized at the first that would be required to be paid if all employees were to voluntarily terminated their employment at the end of the fiscal year.
The Bank has also implemented the adjusted pension plan, the The consolidated statement of retained earnings is based on the real- Bank’s own funded plan combined with a portion of the government’s ized appropriation in the consolidated fiscal year.
Actuarial difference: the retirement benefits is calculated from the next fiscal year following the termination of the employment based In preparing the consolidated statements of cash flows, cash and cash on the term of 15 years by the straight-line method. Besides, the actu- equivalents represent cash and due from The Bank of Japan.
arial difference at the time of the accounting standard change (¥4,184 million) is calculated over the term of 15 years.
(h) Reserve for Possible Losses on Investm]ents Reserves deemed necessary to cover possible losses on investment in securities is calculated with due consideration for the financial stand- ing of the companies targeted for investments.
Assets and liabilities in foreign currencies are translated into Japa- nese yen at the exchange rates prevailing at the end of each fiscal Finance leases, except for those which substantially transfer owner- ship of the leased assets is to the lessee, are accounted for on a basis similar to ordinary rental transactions.
4. Acceptance and Guarantees
7. Accumulated Depreciation
All contingent liabilities arising from acceptances and guarantees are Accumulated depreciation on premises and equipment as of March reflected in “Acceptances and Guarantees.” As an offsetting “Cus- 31, 2001 and 2000 totaled ¥7,489 million ($60,444 thousand) and ¥7,241 tomers’ liabilities for Acceptances and Guarantees” is presented on the asset side of the balance sheet, which represents the Bank’s right 8. Leases (Lessor)
The pro forma information of leased property such as acquisition cost, 5. Loans and Bills Discounted
accumulated depreciation and obligations under finance leases which Loans and bills discounted as of March 31, 2001 and 2000 included do not transfer the ownership of leased property to the lessee on an “as if capitalized” basis were as follows: Loans to Companies Legally Bankrupt .
Loans with Repayment Terms Relaxed .
Obligations under Finance Leases:
6. Land Revaluation Account
The Bank has revalued its lands used for business purposes based on the Law Concerning Land Revaluation (Law No.34, promulgated on 9. Segment Information
Consolidated subsidiaries include firms that provide credit card re- Revaluation method as stated in Article 3-3 of the Law Concerning lated services in addition to those providing banking services. Seg- ment information is not provided on these companies as they account The value of land is evaluated, using the method, as stipulated in for only a small percentage of overall segment information.
Article 2-3 of the Ordinance Implementing the Law Concerning Land Revaluation (Government Ordinance No. 119, promulgated on March 31, 1998), to make reasonable adjustments on the prices calculated through such a way as the Commissioner of the National Tax Adminis- tration established and officially announced so as to compute the of- ficial notice prices as provided in Article 16 of the Law Concerning Public Notification of Land Prices, in combination with the prices esti- mated by real estate appraisers as stipulated in Article 2-5 of the


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