This English translation of “Balance Sheet” of the Institute of Actuaries of Japan is anunofficial translation. Only its original Japanese texts have effect, and the translation is to
be used solely as reference material to aid in the understanding of the original one.
この「貸借対照表」の翻訳は公定訳ではありません。効力を有するのは日本語の資料であり、翻訳はあくまでその理解を助けるための参考資料です。

Balance Sheet
As of March 31,2018(Unit: Yen)
Items

Current Year

Previous Year

Changes

I. Assets
1. Current assets
Cash
Savings deposits
Inventory
Accounts receivable
Prepayments
Prepaid expenses

118,363
55,418,706
3,771,040
436,120
1,030,490
5,874,381

178,479
66,240,366
4,128,137
58,0001,030,490
5,998,875-60,116-10,821,660-357,097
378,120
0-124,494

Total current assets

66,649,100

77,634,347-10,985,247

78,086,143
3,000,000

78,086,143
3,000,000

0067,994,200
2,005,800

68,002,000
1,998,000

40,455,050
29,544,950

40,459,097
29,540,903

20,000,000
9,123,100

08,116,900-7,8007,800
0-4,0474,047
020,000,000
1,006,200

250,209,243

229,203,043

21,006,200

Building and accessories
Fixtures and equipment
Security deposits/Deposits
Leased assets

1,600,405
173,391
8,713,870
2,095,632

2,272,367
256,551
8,713,870
2,794,176-671,962-83,1600-698,544

Total fixed assets

12,583,298

14,036,964-1,453,666

262,792,541

243,240,007

19,552,534

329,441,641

320,874,354

8,567,287

2. Fixed assets(1) Specified assets
International conference expense fund
Savings deposits
Term deposits
Research and investigation operation fund
Bond investment trusts
Savings deposits
Examination and education operation fund
Bond investment trusts
Savings deposits
ICA2026 expense fundSavings deposits
Reserve for retirement benefits fundTotal specified assets(2) Other fixed assets

Total fixed assets
Total assets

(Unit: Yen)
Items

Current Year

Previous Year

Changes

II. Liabilities
1. Current liabilities
Accounts payable
Accrued expenses
Deposits received
Suspense receipts
Reserve for bonuses

1,780,751
890,845
333,654490,396
1,863,152

1,348,244
1,108,373
48,291
477,396
1,321,675

432,507-217,528
285,363
13,000541,477

Total current liabilities

5,358,798

4,303,979

1,054,819

2. Fixed liabilities
Reserve for retirement benefits
Leased liabilities

9,123,100
2,095,632

8,116,900
2,794,176

1,006,200-698,544

Total fixed liabilities

11,218,732

10,911,076

307,656

Total liabilities

16,577,530

15,215,055

1,362,475

312,864,111
81,086,143) (70,000,000) (70,000,000) (20,000,000) (305,659,299
81,086,143)
70,000,000)
70,000,000)
0)7,204,812
00020,000,000

Total net assets

312,864,111

305,659,299

7,204,812

Total liabilities and net assets

329,441,641

320,874,354

8,567,287

III. Net assets
General net assets（International conference expenses fund）（Research and investigation operation fund）（Examination and education operation fund）（ICA2026 expense fund）((((Annexed Detailed Statement
1. Details of basic fund and specified assets
As described in Notes on Financial Statements.
2. Details of reserves(Unit: Yen)
Closingbalance

Current decrease

Openingbalance

Current
increase

Intended use

Reserve for bonuses

1,321,675

1,863,152

1,321,675

0

1,863,152

Reserve for retirement benefits

8,116,900

1,006,200

009,123,100

Items

Other