The Bank of Nagoya (TSE Prime and Nagoya Premier: 8522) said the unrealized loss on its held-to-maturity bonds came to ¥12.172bn at the end of the second quarter of the fiscal year ending March 2027. The bank's quarter ends on 30 September.
The numbers
The bonds in scope carry a book value of ¥120bn and a market value of ¥107.827bn. The notice sets the loss against two figures from the year to March 2026: consolidated ordinary profit of ¥28.081bn, where the loss is 43.3%, and profit attributable to owners of the parent of ¥20.269bn, where it is 60.0%.
| Item | Amount | Loss as share |
|---|---|---|
| Book value | ¥120bn | — |
| Market value | ¥107.827bn | — |
| Unrealized loss | ¥12.172bn | — |
| Consolidated ordinary profit, year to March 2026 | ¥28.081bn | 43.3% |
| Profit attributable to owners of the parent, year to March 2026 | ¥20.269bn | 60.0% |
The bank reports no unrealized gains on the same bonds at the quarter-end, so the net unrealized position is also a loss of ¥12.172bn.
What it does and does not mean
The figure is a gap between book and market value. The bank says it covers all held-to-maturity bonds whose market value can be reasonably calculated, so it does not describe the bank's entire securities portfolio.
Bank of Nagoya says the matter has no effect on its earnings or dividend forecasts for the year to March 2027. The notice adds that the earnings forecasts rest on information available at the release date and that actual results may differ.
The notice does not give a cause for the loss, a breakdown by bond type, or any plan for the holdings.