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In forceCapitalLast checked 13 November 2026

Capital, leverage ratio and TLAC disclosure, banks (自己資本の充実の状況等の開示)

A regulatory return listed by the Financial Services Agency (Japan) (JFSA), Japan.

Under the capital adequacy ratio standard the FSA sets under Banking Act Article 14-2, banks must publicly disclose the composition of their capital, their capital adequacy ratio and leverage ratio (solo and consolidated, international and domestic standard), and banks the FSA designates (domestic systemically important banks) must also disclose their total loss-absorbing capacity (TLAC). This is a public disclosure that each bank publishes itself; it is not a report filed with the FSA. Source

Official title: 自己資本の充実の状況等について金融庁長官が別に定める事項

The facts

Who files
Every bank, on a solo basis; banks with subsidiaries, also on a consolidated basis; TLAC items apply only to banks the FSA designates as subject to TLAC regulation. Source
How often
Disclosed for the business year and, with fewer items, at the interim period; the quantitative tables show the current and previous quarter or business year side by side. Source
Deadline
Not stated in the documents read: the timing and method of disclosure are set by Banking Act Enforcement Regulation Article 19-2, which sits on the e-Gov law database and could not be read in this session. Source
Format
Other. Published by each bank itself (on its website or in a disclosure document), not filed to the FSA through a system; no fixed electronic file format for the disclosure was found in this session. Source
How it is filed
The format above is what the library records; what could not be verified is on the JFSA's page.
Status
In forceThe underlying Basel III finalisation standard was phased in: internationally active banks and domestic-standard banks using internal models applied it from 31 March 2024; other domestic-standard banks and final designated parent companies applied it from 31 March 2025 (early adoption from 31 March 2023 was allowed on notification to the FSA). All banks are on the current standard now. Source
Legal basis
Group
Capital

Templates (11)

The tables and forms inside the return. Plain name first, the JFSA's code in brackets.

  • Composition of capital (solo, international standard) (別紙様式第一号)
  • Quantitative capital and risk-weighted asset disclosure (solo, international standard) (別紙様式第二号)
  • Leverage ratio disclosure (solo) (別紙様式第三号)
  • Composition of capital (consolidated, TLAC-designated banks) (別紙様式第五号)
  • Leverage ratio disclosure (consolidated, TLAC-designated banks) (別紙様式第六号)
  • Qualitative capital disclosure (consolidated, TLAC-designated banks) (別紙様式第七号)
  • Quantitative capital and risk-weighted asset disclosure (domestic standard) (別紙様式第八号)
  • Quantitative capital and risk-weighted asset disclosure (international standard, interim/consolidated) (別紙様式第九号)
  • Composition of capital (solo, domestic standard) (別紙様式第十一号)
  • Composition of capital (consolidated, domestic standard) (別紙様式第十二号)
  • Reconciliation of balance sheet items to capital composition items (solo) (別紙様式第十三号)

FSA Notice No. 7 of 2014 names 18 annex forms in total (別紙様式第一号 to 第十六号, including sub-forms 一号の二, 十一号の二 and 十一号の三). This file lists the 11 whose content this session could confirm by reading the notice's cross-references between its articles and form numbers; the remaining forms (believed to cover further combinations of TLAC, consolidated and domestic standard disclosure) were not individually confirmed, and are not listed to avoid a wrong name (see gaps). Source

Validation rules

No published validation rules were found for this return. The notices are legal text defining what must be calculated and disclosed, not a published set of validation rules or a machine-readable schema. Source

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Each bank discloses its own capital composition, capital adequacy ratio, leverage ratio and (if TLAC-designated) TLAC figures, as required by this notice; there is no single FSA webpage collecting all banks' figures. Source

  • Capital, leverage ratio and TLAC disclosure (banks)

    Firm by firm · Published by each firm, typically as a PDF disclosure document

    Each bank publishes its own capital composition, capital adequacy ratio, leverage ratio and (if TLAC-designated) TLAC figures on its own website or in a disclosure document, as required by FSA Notice No. 7 of 2014. Source

Official documents (5)

The JFSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see JFSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Financial Services Agency website (https://www.fsa.go.jp), under the Public Data License (Version 1.0). Documents copied here are unchanged. The plain-English summaries are Line4's own, created by Line4 based on the Financial Services Agency's pages; the Financial Services Agency does not endorse this library.

Last checked 13 November 2026.