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Annual Reportは、ごうぎんの決算や活動内容にて海外の皆様に知っていただくために作成しています

THE SAN-IN GODO BANK, LTD. AND CONSOLIDATED SUBSIDIARIESNotes to the Consolidated Financial Statements5. Loans and Bills DiscountedThe aggregate amount of loans and bills discounted as of March 31, 2015 and 2016 include the following risk managed loans.Millions of YenThousands ofU.S. Dollars2015 2016 2016Loans to borrowers under bankruptcy proceedings (*1) \ 2,355 \ 2,015 $ 17,882Non-accrual past due loans (*2) 49,297 47,177 418,681Loans past due for three months or more (*3) 78 90 798Loans with altered lending conditions (*4) 14,762 16,413 145,660Total \66,493 \65,696 $583,031(*1) Loans for which circumstances apply as stated in the Tax Law among non-accrual loans (excluding loan write-offs) forwhich payments of outstanding principal or interest have not been received for a substantial period or which have arisenfor other reasons.(*2) Loans for which payments of outstanding principal or interest have not been received for a substantial period, excludingloans to borrowers under bankruptcy proceedings and loans for which interest payments have been rescheduled withthe objective of assisting these borrowers in business restructuring.(*3) Loans for which payments of principal or interest have not been received for a period of three months or more from thenext day of the due date, and which are not included in loans to borrowers under bankruptcy proceedings or non-accrualpast due loans.(*4) Loans which are restructured to provide relief to borrowers by reducing interest rates, rescheduling interest and principalpayments, or waiving the claims on borrowers. Such loans exclude loans to borrowers under bankruptcy proceedings,non-accrual past due loans and loans past due for three months or more.Discounted bills are accounted for as financing transactions in accordance with “Accounting and Auditing Treatment ofFinancial Instruments for the Banking Industry” (JICPA Industry Audit Committee Report No. 24, issued on February 13,2002). As of March 31, 2015 and 2016, the face value of discounted bills which can be sold or repledged by the Bankamounted to \13,030 million and \12,339 million ($109,504 thousand), respectively. These discounted bills include banker’sacceptances, commercial bills, documentary bills and bills purchased in connection with foreign exchange transactions.6. Assets PledgedThe amount of assets pledged as collateral as of March 31, 2015 and 2016 are as follows:Millions of YenThousands ofU.S. Dollars2015 2016 2016Assets pledged as collateral:Securities \622,638 \837,409 $7,431,744Lease receivables and investments in lease assets 8,295 9,230 81,913Other assets 2,180 1,122 9,957Liabilities secured by the above assets:Deposits 82,714 71,089 630,892Cash collateral received under securities lending 157,220 278,390 2,470,624Borrowed money 334,320 455,177 4,039,554Other liabilities 954 ? ?Other than the items presented above, securities of \44,933 million and \44,327 million ($393,388 thousand), and otherassets of \45 million and \17 million ($150 thousand) as of March 31, 2015 and 2016, respectively, were held as collateral fortransactions such as settlement transactions or in lieu of margins of futures transactions.Other assets included guarantee deposits of \457 million and \440 million ($3,904 thousand) as of March 31, 2015 and2016, respectively.7. Customers’ Liabilities for Acceptances and GuaranteesAll contingent liabilities arising from acceptances and guarantees are recorded in “Acceptances and guarantees.” A contraaccount, “Customers’ liabilities for acceptances and guarantees,” is shown on the asset side representing the Bank’s right toindemnify from its customers.8. Overdraft Agreements and Loan CommitmentsOverdraft agreements and loan commitments are agreements under which the Group is obliged to extend loans up to aprearranged limit, provided there is no violation of condition in the contracts. The loan commitments not yet drawn down as ofMarch 31, 2015 and 2016 totaled \690,317 million and \748,180 million ($6,639,865 thousand), respectively, of which\668,264 million and \724,455 million ($6,429,313 thousand), respectively, were related to agreements whose contractualterms were for one year or less or which were unconditionally cancelable at any time.As the majority of these agreements expire without being drawn down, the unused commitment balance does notnecessarily affect the future cash flows of the Bank or of its consolidated subsidiaries. These agreements usually includeprovisions which stipulate that the Group has the right either to refuse the execution of the loans or to reduce the contractualcommitments when there is a change in the financial condition, when additional assurance of the financial soundness andcreditworthiness of a borrower is necessary, or when other unexpected events occur. The Group takes various measures toprotect their credit. Such measures include obtaining real estate or securities as collateral at the time of the agreements,monitoring a customer’s business on a regular basis in accordance with established internal procedures, and amending theloan commitment agreements when necessary.20