(provisional translation)
| The Viewpoint on the Write-offs and Allowances in Association with the Capital Injection | 
Financial Reconstruction Commission
January 25, 1999
We need to restore international confidence in the Japanese financial system by taking 
the opportunity of the banks' capital injection through disposition of non-performing 
assets at the largest banks, and through preparing sufficient buffer for uncertain 
financial environment in the future. Based on such a standpoint, we expect internationally 
active banks to make provisioning for non-performing assets at the following ratio, 
together with the rigorous assessment of asset quality, provided that the banks are to 
apply for the capital injection.
