Japan	U.S.A.	UK
Pre-funding / Post-funding	Pre-funding	Pre-funding	Post-funding
Flat / Differential	Flat rate	Differential rate	Flat rate
Rate of premium	0.107% (deposits for payment and settlement purposed, FY2009) 0.081% (general deposits, etc. FY2008)	0.05%～0.43% (2008) 0.12%～0.50% (1Q.2009)	0.3% (maximum)
Borrowing	DICJ can borrow funds in the following ways on a government guaranteed basis. Issue of DICJ bonds Borrowing from BOJ Borrowing from private financial institutions	FDIC can borrow funds in the following ways. Borrowing from the Government Borrowing from the Federal Financing Bank (for working capital)	FSCS can borrow funds in the following ways. Borrowing from private financial institutions Borrowing from BOE, etc.
Targeted Reserve Ratio (= Accumulated fund / Total insured deposits)	-	1.25% (2008) * FDIC reviews the target ratio between 1.15% and 1.50% on an annual basis.	-
Current accumulated funds	Deficit (General Account) △ JPY 910.5 billion (March 2009)	$ 13.0 billion (March 2009) * Reserve Ratio: 0.27%	Deficit of ￡ 430 million (March 2009) Separately, loss of ￡ 19.8 billion (resolution cost of 5 failed institutions in 2008)