(6) Damage Recovery Distribution Account

Balance Sheet

(Unit:¥million)
Assets Liabilities and Net Assets
Item End of March, 2014 (Reference) End of March, 2013 Item End of March, 2014 (Reference) End of March, 2013
(Current Assets) 136 167 (Current Liabilities) 163 229
Cash and Deposits
136 167
Short-Term Borrowings
160 190
Accounts Receivable
0 0
Accounts Payable
3 39
     
Accrued Payable
0 0
(Fixed Assets)          
Tangible Fixed Assets
0 0 (Fixed Liabilities)    
Buildings
0 0
Reserves for Retirement Allowance
5 4
Tools/Equipment/Fixtures
0 0      
      (Liabilities Total) 169 234
           
      (Retained Loss)    
     
Deficit
(31) (66)
     
Accumulated Fund or Deficit Brought Forward
(66) 4,631
     
Unappropriated Current Profit or Undisposed-of Current Deficit (-)
34 (4,698)
           
      (Net Assets Total) (31) (66)
Total 137 167 Total 137 167

Note: Figures are rounded off.

 

Profit and Loss Statement

(Unit:¥million)
Expenses Revenues
Item FY2013 (Reference) FY2012 Item FY2013 (Reference) FY2012
(Current Expenses) 498 5,382 (Current Revenue) 533 683
Expenses for Damage Recovery Benefit Distribution Operations
405 5,253
Income from Fees
120 160
Expenses related to Support for Victims of Crime
400 5,250
Transfer Payment of Damage Recovery Distribution Residual Fund
412 521
Expenses related to Compensation for Creditors of Extinct Deposits, etc.
5 3
Non-Operating Income
0 1
      (Current Deficit) 4,698
General Administrative Expenses
93 128      
Non-Operating Expenses
         
Interest on Borrowings
0 0      
           
(Extraordinary Expenses)          
Loss from Sale of Fixed Assets
0      
           
(Current Profit) 34      
Total 533 5,382 Total 533 5,382
Notes: 1. Current profit of ¥34 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 FY2013, the DICJ provided ¥400 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 FY2013 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).

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