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In forceLiquidityLast checked 13 November 2026

Liquidity coverage ratio and net stable funding ratio disclosure, banks (流動性に係る健全性の開示（LCR・NSFR）)

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

Under the liquidity soundness standard the FSA sets under Banking Act Article 14-2, banks (and bank holding companies with subsidiary banks) must publicly disclose their Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), solo and consolidated. This is a public disclosure that each bank publishes itself; it is not a report filed with the FSA. Source

Official title: 流動性カバレッジ比率及び安定調達比率に関する開示事項

The facts

Who files
Every bank that calculates a solo or consolidated LCR/NSFR, and bank holding companies with a subsidiary bank. Source
How often
Disclosed for the business year (Article 2) and, with fewer items, at the interim period (Article 3); each disclosure shows daily-average figures for the two most recent quarters. Source
Deadline
Not stated in the documents read: timing and method are set by Banking Act Enforcement Regulation Articles 19-2 and 19-3, which sit on the e-Gov law database and could not be read in this session. Source
Format
Other. Published by each bank itself; no fixed electronic file format 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 force
Legal basis
Group
Liquidity

Templates (6)

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

  • Key metrics, LCR and NSFR (solo basis) (別紙様式第一号)
  • Key metrics, LCR and NSFR (consolidated / bank holding company basis) (別紙様式第二号)
  • Liquidity coverage ratio detail disclosure (solo) (別紙様式第三号)
  • Liquidity coverage ratio detail disclosure (consolidated) (別紙様式第四号)
  • Net stable funding ratio detail disclosure (solo) (別紙様式第五号)
  • Net stable funding ratio detail disclosure (consolidated / bank holding company) (別紙様式第六号)

The 'key metrics' forms (1 and 2) label their rows with the equivalent Basel Committee international template line number (国際様式の該当番号), for example LCR and NSFR under the Basel Committee's 'KM1' disclosure template. Source

Validation rules

No published validation rules were found for this return. Legal text defining the disclosure, not a published set of validation rules. 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 LCR and NSFR figures as required by this notice; there is no single FSA webpage collecting them. Source

Official documents (2)

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.