(6) Damage Recovery Distribution Account

Balance Sheet

(Unit: million yen)
Assets Liabilities and Net Assets
Item End of March, 2013 (Reference) End of March, 2012 Item End of March, 2013 (Reference) End of March, 2012
(Current Assets) 167 4,895 (Current Liabilities) 229 259
Cash and Deposits
167 4,895
Short-Term Borrowings
190 210
Accounts Receivable
0 0
Accounts Payable
39 49
     
Accrued Payable
0 0
(Fixed Assets)          
Tangible Fixed Assets
0 0 (Fixed Liabilities)    
Buildings
0
Reserves for Retirement Allowance
4 4
Tools/Equipment/Fixtures
0 0      
      (Liabilities Total) 234 263
           
      (Surplus or Retained Loss(-))    
     
Earned Surplus or Retained Loss (-)
(66) 4,631
     
Accumulated Fund
4,631 4,247
     
Unappropriated Current Profit or Undisposed-of Current Deficit (-)
(4,698) 384
           
      (Net Assets Total) (66) 4,631
Total 167 4,895 Total 167 4,895

Note: Figures are rounded off.

 

Profit and Loss Statement

(Unit: million yen)
Expenses Revenues
Item FY2012 (Reference) FY2011 Item FY2012 (Reference) FY2011
(Current Expenses) 5,382 203 (Current Revenue) 683 587
Expenses for Damage Recovery Benefit Distribution Operations
5,253 2
Income from Fees
160 159
Expenses related to Support for Crime Victims
5,250
Transfer Payment of Damage Recovery Distribution Residual Fund
521 427
Expenses related to Compensation for Creditors of Extinct Deposits, etc.
3 2
Non-Operating Income
1 0
Repaid Levies of Past Fiscal Years
1 (Current Deficit) 4,698
General Administrative Expenses
128 199      
Non-Operating Expenses
0 0      
Interest on Borrowings
0 0      
Miscellaneous Loss
0      
           
(Extraordinary Expenses)          
Loss from Sale of Fixed Assets
0      
           
(Current Profit) 384      
Total 5,382 587 Total 5,382 587
Notes: 1. Current deficit of ¥4,698 million is used to reduce the accumulated fund for the next fiscal year, pursuant to the provision of Article 3, paragraph (2) 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) As 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. 2 of 2012) was put into force on March 21, 2012, the DICJ provided ¥5,250 million to an organization implementing the support activity prescribed under Article 2 of the same Ordinance (the provision of subsidy for private organizations which lend funds for an interest-free scholarship program for children of crime victims and those which support crime victims) in FY2012.
    ⅱ) The DICJ expects to receive funds equivalent in amount to the expenses that arise in FY2012 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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