三井住友金融 2025年年度报告和过渡报告

Table of Contents TABLE OF CONTENTS Certain Defined Terms, Conventions and Presentation of Financial InformationCautionary Statement Regarding Forward-Looking StatementsPART IItem 1.Identity of Directors, Senior Management and AdvisersItem 2.Offer Statistics and Expected TimetableItem 3.Key Information3.A.Selected Financial Data3.B.Capitalization and Indebtedness3.C.Reasons for the Offer and Use of Proceeds3.D.Risk FactorsItem 4.Information on the Company4.A.History and Development of the Company4.B.Business Overview4.C.Organizational Structure4.D.Property, Plant and EquipmentItem 4A.Unresolved Staff CommentsItem 5.Operating and Financial Review and Prospects5.A.Operating Results5.B.Liquidity and Capital Resources5.C.Research, Development, Patents and Licenses5.D.Trend Information5.E.Critical Accounting EstimatesItem 6.Directors, Senior Management and Employees6.A.Directors and Senior Management6.B.Compensation6.C.Board Practices6.D.Employees6.E.Share Ownership6.F.Disclosure of a Registrant’s Action to Recover Erroneously Awarded CompensationItem 7.Major Shareholders and Related Party Transactions7.A.Major Shareholders7.B.Related Party Transactions7.C.Interests of Experts and CounselItem 8.Financial Information8.A.Consolidated Statements and Other Financial Information8.B.Significant ChangesItem 9.The Offer and Listing9.A.Offer and Listing Details9.B.Plan of Distribution9.C.Markets9.D.Selling Shareholders9.E.Dilution9.F.Expenses of the IssueItem 10.Additional Information 10.A.Share Capital10.B.Memorandum and Articles of Incorporation10.C.Material Contracts10.D.Exchange Controls10.E.Taxation 133133143143148 Table of Contents 12.D.American Depositary SharesPART IIItem 13.Defaults, Dividend Arrearages and DelinquenciesItem 14.Material Modifications to the Rights of Security Holders and Use of ProceedsItem 15.Controls and ProceduresItem 16A.Audit Committee Financial ExpertItem 16B.Code of EthicsItem 16C.Principal Accountant Fees and ServicesItem 16D.Exemptions from the Listing Standards for the Audit CommitteeItem 16E.Purchases of Equity Securities by the Issuer and Affiliated PurchasersItem 16F.Change in Registrant’s Certifying AccountantItem 16G.Corporate GovernanceItem 16H.Mine Safety DisclosureItem 16I.Disclosure Regarding Foreign Jurisdictions that Prevent InspectionsItem 16J.Insider Trading PoliciesItem 16K.CybersecurityPART IIIItem 17.Financial StatementsItem 18.Financial StatementsItem 19.ExhibitsSignaturesSelected Statistical DataIndex to Consolidated Financial Statements Table of Contents CERTAIN DEFINED TERMS, CONVENTIONS ANDPRESENTATION OF FINANCIAL INFORMATION As used in this annual report, unless the context otherwise requires, “we,” “us,” “our,” the “Company,” “SMFG” and similar terms refer toSumitomo Mitsui Financial Group, Inc. as well as to its subsidiaries, as the context requires. “SMBC” refers to Sumitomo Mitsui Banking Corporation,which is one of our commercial banking subsidiaries, or to Sumitomo Mitsui Banking Corporation and its subsidiaries taken as a whole, depending onthe context. References to the “SMBC Group” are to us and our subsidiaries and affiliates taken as a whole. In this annual report, all of our financial information is presented on a consolidated basis, unless we state otherwise. As used in this annual report,“IFRS” means International Financial Reporting Standards as issued by the International Accounting Standards Boards (“IASB”) and “Japanese GAAP”means accounting principles generally accepted in Japan. Our consolidated financial information in this annual report has been prepared in accordancewith IFRS, except for the risk-weighted capital ratios, the segmental results of operations and some other specifically identified information, which areprepared in accordance with Japanese banking regulations or Japanese GAAP. Unless otherwise stated or the context otherwise requires, all financialinformation contained in this annual report is expressed in Japanese yen. Our fiscal year ends on March 31. Unless otherwise specified or required by the context: references to “days” are to calendar days; references to “years” are to calendar years and to“fiscal years” are to our fiscal years ending on March 31; references to “$,” “dollars” and “U.S. dollars” are to United States dollars; references to“euros” and “€” are to the currency of those member states of the European Union which are participating in the European Economic and MonetaryUnion pursuant to the Treaty on European Union; references to “£” and “British pounds sterling” are to the currency of the United Kingdom; andreferences to “yen” and “¥” are to Japanese yen. Unless otherwise specified, when converting currencies into yen we use our median exchange rates forbuying and selling spot dollars, or other currencies, by telegraphic transfer against yen as determined at the end of the relevant fiscal period. Unless otherwise indicated, in this annual report, where information is presented in millions, billions