(6) Damage Recovery Distribution Account

Balance Sheet

(Unit:¥million)
Assets Liabilities and Net Assets
Item End of March 2015 (Reference) End of March 2014 Item End of March 2015 (Reference) End of March 2014
(Current Assets) 145 136 (Current Liabilities) 154 163
Cash and Deposits
145 136
Short-Term Borrowings
150 160
Accounts Receivable
0 0
Accounts Payable
4 3
     
Accrued Payable
- 0
(Fixed Assets)          
Tangible Fixed Assets
0 0 (Fixed Liabilities)    
Buildings
0 0
Reserves for Retirement Allowance
6 5
Tools/Equipment/Fixtures
0 0      
      (Liabilities Total) 161 169
           
      (Retained Loss)    
     
Deficit
(14) (31)
     
Deficit Brought Forward
(31) (66)
     
Unappropriated Current Profit
17 34
           
      (Net Assets Total) (31) (31)
Total 146 137 Total 137 137

Note: Figures are rounded off.

 

Profit and Loss Statement

(Unit:¥million)
Expenses Revenues
Item FY2014 (Reference) FY2013 Item FY2014 (Reference) FY2013
(Current Expenses) 666 498 (Current Revenue) 683 533
Expenses for Damage Recovery Benefit Distribution Operations
567 405
Income from Fees
117 120
Expenses related to Support for Victims of Crime
560 400
Transfer Payment of Damage Recovery Distribution Residual Fund
566 412
Expenses related to Compensation for Creditors of Extinct Deposits, etc.
7 5
Non-Operating Revenue
0 0
           
General Administrative Expenses
98 93      
Non-Operating Expenses
         
Interest on Borrowings
0 0      
           
(Current Profit) 17 34      
Total 683 533 Total 683 533
Notes:1. Current profit of ¥17 million is used to reduce the deficit brought forward, pursuant to the provision of Article 3, paragraph (1) of the Order on Special Provisions, etc. for the DICJ’s Operations (Ordinance of the Cabinet Office and the Ministry of Finance No. 1 of 2008) prescribed in Article 5 of Act on Damage Recovery Benefit Distributed from the Fund in the Bank Account Used for Crime.
2. Figures are rounded off.
 

Important Accounting Principles and Other Relevant Matters

1. Depreciation Method for Fixed Assets
Fixed installment method is used. The aggregate depreciation amount is as follows:
Tangible fixed assets: ¥0 million
Average durability is as follows:
Buildings: 8 to 18 years
Others: 3 to 20 years
2. Appropriation Criteria for Reserves
Reserves for Retirement Allowance
The required remuneration at the end of the fiscal year is used as the criteria for appropriating reserves in preparation for payment of retirement allowances for employees.
3. Other Important Matters relating to Preparation of Financial Statements
(1) Accounting method for consumption tax, etc.: tax inclusive method
(2) Other
ⅰ) In FY2014, the DICJ provided ¥560 million to an organization implementing the support activity prescribed under Article 2 of the Order to Specify the Ratio and Expenses Prescribed under Article 20, paragraph(1) of the Act on Damage Recovery Benefit Distributed from the Fund in the Bank Account Used for Crime (Ordinance of the Cabinet Office and the Ministry of Finance No. 4 of 2008) (the provision of subsidy for private organizations which lend funds for an interest-free scholarship program for children of victims of crime and those which support victims of crime).
ⅱ) The DICJ expects to receive funds equivalent in amount to the expenses that arise in FY2014 as fee income in the following fiscal year, pursuant to the provision of Article 30, paragraph (1) of the Act on Damage Recovery Benefit Distributed from the Fund in the Bank Account Used for Crime (Act No. 133 of 2007).

Top of Page