(2) Crisis Management Account

Balance Sheet

(Unit:¥million)
Assets Liabilities and Net Assets
Item March 31,
2012
(Reference)
March 31,
2011
Item March 31,
2012
(Reference)
March 31,
2011
(Current Assets) 256 906,525 (Current Liabilities) 455,310 1,371,741
Cash and Deposits
6 16
Short-Term Borrowings
455,200 71,400
Securities
249 906,327
DICJ Bonds (due for redemption within 1 year)
1,300,000
Suspense payments
0
Discount on DICJ Bonds (due for redemption within 1 year)
40
Accrued Income
0 180
Accounts Payable
0 0
     
Accrued Expenses Payable
109 300
Accounts Receivable
0      
      (Fixed Liabilities)    
(Fixed Assets) 711,696 711,696
Reserves for Retirement Allowance
0 0
Acquired Shares
711,696 711,696      
Tangible Fixed Assets
    (Liabilities Total) 455,310 1,371,741
Tools/Equipment/Fixtures
0 0      
      (Surplus)    
     
Earned Surplus
256,642 246,480
     
Accumulated Fund
246,480 128,214
     
Current Profit
10,161 118,266
           
      (Net Assets Total) 256,642 246,480
Total 711,952 1,618,222 Total 711,952 1,618,222

Note: Figures are rounded off.

 

Profit and Loss Statement

(Unit:¥million)
Expenses Revenues
Item FY2011 (Reference)
FY2010
Item FY2011 (Reference)
FY2010
(Current Expenses) 1,415 4,932 (Current Revenue) 11,577 123,198
General Administrative Expenses
15 6
Income from Operations such as the Acquisition of Shares
11,340 123,010
     
Dividends of Purchased Shares, etc.
11,340 28,888
Non-Operating Expenses
1,400 4,926
Profit on Sale of Purchased Shares, etc.
94,122
Interest in Borrowing
115 555
Non-Operating Revenue
237 188
Interest on DICJ Bonds
1,280 4,366      
Administrative Expenses for DICJ Bonds
4 4      
           
(Current Profit) 10,161 118,266      
Total 11,577 123,198 Total 11,577 123,198
Notes: 1. Current profit of ¥10,161 million is added to the accumulated fund for the next fiscal year, pursuant to the provision of Article 3 of the Ordinance of Enforcement of the Deposit Insurance.
2. Figures are rounded off.
 

The notes below refer to the items mentioned for the FY2011 settlement of accounts.

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 using the criteria under the Corporation Tax Act.
The aggregate depreciation amount is as follows:
Tangible fixed assets: ¥0 million
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: tax inclusive method
  (2) Depreciation method of DICJ Bonds Issuing Cost Discount in DICJ Bonds Issue: equal depreciation over the period up to the term of bond redemption
  (3) Accounting criteria for revenue and expenses: accrual method
  (4) Others
Because an interest swap transaction involved in interest payment on DICJ Bonds (receive-fixed, pay-floating interest-rate swap) meets the requirement of exceptional treatment, the net amount of receipts and payment of interest rate swap transactions is accounted for by adding to or subtracting from the interest on DICJ Bonds. This resulted in the interest payment on DICJ Bonds decreasing by ¥3,267 million (in the previous fiscal year, a decrease of ¥5,772 million).

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