(Corrects typo in paragraph 1) (For factbox with partial list of the 60 firms: [ID:nTOE6BS01H])
* Deutsche Bank tops list, followed by Goldman, JPM - media
* Nomura is highest-ranked Japanese firm, at No. 19 (Adds company comments, background)
TOKYO, Dec 29 (Reuters) - Japanese regulators have made a list of the top 60 "too big to fail" financial institutions, with Deutsche Bank (DBKGn.DE) ranked at the top followed by Goldman Sachs (GS.N) and JPMorgan Chase (JPM.N), Japan's Mainichi newspaper reported on Wednesday.
The list, compiled by Japan's Financial Services Agency and the Bank of Japan, includes several Japanese institutions.
It ranks Nomura Holdings (8604.T) at 19th, Mitsubishi UFJ Financial Group (8306.T) 24th, Mizuho Financial Group (8411.T) 36th and Daiwa Securities Group (8601.T) 48th, the paper said without citing sources.
With tough new bank rules known as Basel III having been finalised, investors are focusing on which firms regulators will deem to be Systemically Important Financial Institutions, or SIFIs.
The newspaper said the Japanese regulators had submitted their list to the Financial Stability Board, which is expected to decide which banks will be named as global SIFIs (G-SIFIs) by the middle of next year, followed by discussions on what additional requirements, including capital surcharges, would be levied on them.
SIFIs are banks that are regarded as "too big to fail", because their failure would cause significant disruption to the wider financial system and economic activity.
Officials at Japan's Financial Services Agency were not immediately available to comment on the report. Spokesmen for Nomura and Mitsubishi UFJ declined to comment.
The Financial Stability Board, hosted by the Bank for International Settlements in Basel, Switzerland, brings together national authorities responsible for financial stability, regulators and central bank experts.
In November, Nomura President Kenichi Watanabe told a conference for corporate executives that he didn't think the firm would be deemed a SIFI because it didn't invest money from bank deposits and ranked around 80th among global financial institutions in terms of assets, according to two analysts and one investor who attended the event. [ID:nTOE6AS06V]
In a recent interview, Mizuho CEO Takashi Tsukamoto said his bank can meet additional capital requirements without raising funds if it is deemed a G-SIFI. [ID:nTOE6BQ070] (Reporting by Taiga Uranaka; Editing by Michael Watson and Chris Gallagher)