(2) Crisis Management 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) 403,752 141 (Current Liabilities) 269,397 444,870
Cash and Deposits
499 11
Short-Term Borrowings
269,300 444,700
Securities
403,226 129
Accounts Payable
4 2
Accrued Income
26 0
Accrued Interest Payable
93 168
Accounts Receivable
0 0      
      (Fixed Liabilities)    
     
Reserves for Retirement Allowance
0 0
(Fixed Assets) 196,000 711,696      
Acquired Shares
196,000 711,696      
Tangible Fixed Assets
0 0 (Liabilities Total) 269,398 444,871
Buildings
0 0      
Tools/Equipment/Fixtures
0 0 (Surplus)    
     
Earned Surplus
330,353 266,967
     
Accumulated Fund
266,967 256,642
     
Current Profit
63,386 10,325
           
      (Net Assets Total) 330,353 266,967
Total 599,752 711,838 Total 599,752 711,838

Note: Figures are rounded off.

 

Profit and Loss Statement

(Unit:¥million)
Expenses Revenues
Item FY2013 (Reference)
FY2012
Item FY2013 (Reference)
FY2012
(Current Expenses) 412 525 (Current Revenue) 63,798 10,850
Expenses related to Operations, including Acquisition of Shares
   
Income from Operations such as the Acquisition of Shares
63,753 10,849
Administrative Expenses related to Disposal of Acquired Shares, etc.
12
Dividends of Purchased Shares, etc.
10,773 10,849
Administrative Expenses
12 13
Profits from Sale of Acquired Shares, etc.
52,980
Non-Operating Expenses
387 512
Non-Operating Revenue
45 0
Interest in Borrowing
387 511      
Administrative Expenses for DICJ Bonds
0      
           
(Extraordinary Expenses)          
Loss from Sale of Fixed Assets
0      
           
(Current Profit) 63,386 10,325      
Total 63,798 10,850 Total 63,798 10,850
Notes: 1. Current profit of ¥63,386 million is added to the accumulated fund for the following fiscal year, pursuant to the provision of Article 3 of the Ordinance for Enforcement of the Deposit Insurance Act (Ordinance of the Ministry of Finance No. 28 of 1971).
2. Figures are rounded off.
 

 

Important Accounting Principles and Other Relevant Matters

1. Evaluation Method for Securities
Cost method based on the periodic average method.
2. 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
3. Appropriation Criteria for Reserves
Reserves for Retirement Allowance
The required remuneration at the end of the fiscal year is used as the criterion for appropriating reserves in preparation for payment of retirement allowances for employees.
4. Other Important Matters Relating to Preparation of Financial Statements
  (1) Accounting method for consumption tax, etc.: tax inclusive method

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