Japanese regulators have made a list of the top 60 "too big to fail" financial institutions, with Deutsche Bank ranked at the top followed by Goldman Sachs and JPMorgan Chase, 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 at 19th, Mitsubishi UFJ Financial Group 24th, Mizuho Financial Group 36th and Daiwa Securities Group 48th, the paper said without citing sources.