Note 2-3

3 To be more precise, it is the amount separated from risk-management loans. For example, when past due loans in arrears become normal loans as a result of improvement of business performance, the loans will cease to be risk-management loans. But, it does not mean that they are removed from the total balance sheets of a bank. Therefore, the estimate of the amount of fresh risk-management loans (non-performing loans) was made on the basis of the portion separated from risk-management loans, not on banks' balance sheets as a whole.