TOKYO, Feb 5 (Reuters) - Mitsubishi UFJ Financial Group Inc, Japan's largest lender by assets, on Monday reported its third-quarter net profit tripled.

Mitsubishi UFJ posted a net profit of 370.64 billion yen for the October-December period, against 112.08 billion yen a year earlier, according to Reuters' calculations based on nine-month cumulative figures disclosed in a filing.

The jump in profit partly reflected an accounting loss a year earlier related to the sale of U.S. unit MUFG Union Bank.

The Japanese bank maintained its annual profit forecast at 1.3 trillion yen, which would be a fresh record for the bank, compared with an average forecast of 1.406 trillion yen from 13 analyst estimates compiled by LSEG.

($1 = 148.3200 yen) (Reporting by Makiko Yamazaki; Editing by Kim Coghill)