From the end of March 2026, the calculation method of the capital adequacy ratio will be changed from the standardized approach to the foundation internal rating-based approach, with approval from the Financial Services 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/8304-20260326-01.pdf","jir_short_summary":"From the end of March 2026, the calculation method of the capital adequacy ratio will be changed from the standardized approach to the foundation internal rating-based approach, with approval from the Financial Services Agency.","jir_summary":"### Overview of Method Change\nAozora Bank, Ltd. will, with approval from the Financial Services Agency, change the calculation method of its capital adequacy ratio from the conventional standardized approach to the foundation internal rating-based approach. The foundation internal rating-based approach uses the bank's internal rating system to more appropriately measure credit risk related to lending and other activities, requiring the establishment of a rigorous internal control framework. Through this change, the bank aims to enhance risk governance and credit risk management, build a sound credit portfolio, and improve profitability.\n\n### Effective Date and Future Initiatives\nThe new calculation method will be applied from the capital adequacy ratio calculation at the end of March 2026, with the ratio scheduled to be announced in mid-May 2026. Aozora Bank will continue to strengthen its internal control system, aiming to create financial added value and contribute to social development under robust risk governance.","jir_financial_highlights":"Calculation Method of Capital Adequacy Ratio: Changed to Foundation Internal Rating-Based Approach (Previously standardized approach)\nEffective Date: From the capital adequacy ratio calculation at the end of March 2026 (Unknown)","jir_category":"","jir_hashtags":"#AozoraBank, #CapitalAdequacyRatio, #FinancialServicesAgencyApproval, #CreditRiskManagement, #JapaneseStocks","jir_key_figures":"Capital Adequacy Ratio Calculation Method: Changed to Foundation Internal Rating-Based Approach\nPrevious Calculation Method: Standardized Approach\nStart Date of Application: End of March 2026","jir_meta_title":"Aozora Bank, Ltd. Changes Capital Adequacy Ratio Calculation Method to Foundation Internal Rating-Based Approach (Effective March 2026)","jir_meta_description":"Aozora Bank, Ltd. will change the calculation method of its capital adequacy ratio from the standardized approach to the foundation internal rating-based approach starting at the end of March 2026. This change, approved by the Financial Services Agency, aims to enhance credit risk management.","jir_og_title":"Aozora Bank Changes Capital Adequacy Ratio Calculation Method to Strengthen Credit Risk Management","jir_og_description":"Aozora Bank will switch its capital adequacy ratio calculation to the foundation internal rating-based approach from the end of March 2026, having obtained approval from the Financial Services Agency.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8074,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-36679","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n