Balance Sheet
As of March 31, 2012
(Yen)
Item
I. Assets
1. Current Assets
Cash and Deposits
Prepayments
Total Current Assets
2. Fixed Assets(1) Specified Assets
Accumulated Assets for Operating Costs
Assets for the Fund
Total specified assets(2) Other Fixed Assets
Buildings
Cumulative depreciation of buildings (-)
Furniture, Fixtures and Equipment
Accumulated Depreciation of Furniture, Fixtures andEquipment (-)

SoftwareTotal Other Fixed Assets
Total Fixed Assets
Total assets
II. Liabilities
1. Current Liabilities
Accounts Payable - Other
Lease Obligations
Income Taxes PayableDeposits Taken
Allowance for Relocation Work Expenses
Total Current Liabilities
2. Long-term Liabilities
Lease Obligations
Allowance for Relocation Work Expenses
Total Long-term Liabilities
Total Liabilities
III. Net Assets
1. Fund(Amount allocated to Specified Assets)
2. Designated Net Assets
3. General Net Assets(Amount allocated to Specified Assets)
Total Net Assets
Total Liabilities and Net Assets

1

Current fiscal year

Previous fiscal year

Change46,869,815
1,155
46,870,970

21,856,529
1,260
21,857,789

25,013,286
ᇞ105
25,013,181

38,000,000
500,000,000
538,000,000

52,810,000
500,000,000
552,810,000

ᇞ14,810,000
0ᇞ14,810,000

2,253,300
ᇞ343,787
1,720,315
ᇞ262,367
3,372,854
6,740,315
544,740,315
591,611,285

00
1,008,480
ᇞ88,2200920,260
553,730,260
575,588,049

2,253,300
ᇞ343,787
711,835
ᇞ174,147
3,372,854
5,820,055
ᇞ8,989,945
16,023,236

5,096,640
070,00044,4440
5,211,084

2,717,780
252,12035,000161,119
72,550,000
75,716,019

2,378,860
ᇞ252,120
35,000ᇞ116,675
ᇞ72,550,000
ᇞ70,504,935

0
346,473
346,473
5,557,557

668,1400668,14076,384,159

ᇞ668,140
346,473
ᇞ321,667
ᇞ70,826,602

500,000,000(500,000,000)
086,053,728(38,000,000)
586,053,728
591,611,285

500,000,000(500,000,000)
0ᇞ796,110(52,810,000)
499,203,890
575,588,049

0(0)0
86,849,838(ᇞ14,810,000)
86,849,838
16,023,236

Statement of Changes in Net Assets
April 1, 2011 to March 31, 2012
(Yen)
Item
I. Changes in General Net Assets
1. Changes in Ordinary Revenue and Expenses(1) Ordinary Revenue
Membership Dues
(Expense Contributions)Operating Expense Contributions
Employee Expense Contributions
Enrollment Fees
Enrollment Fees
Revenue from Management of Specified Assets
Interest Received from Specified Assets
Miscellaneous Revenue(Miscellaneous Revenue)
Interest Received
Miscellaneous Revenue
Total Ordinary Revenue

Current fiscal year

Previous fiscal year

450,887,850(450,887,850)
450,887,850
055,776,000
55,776,000
89,85289,852
1,515,823(1,515,823)
7,619
1,508,204
508,269,525

229,006,550(229,006,550)
166,674,900
62,331,650
55,450,500
55,450,500
92,48392,48335,926(35,926)
2,455
33,471
284,585,459

221,881,300(221,881,300)
284,212,950
ᇞ62,331,650
325,500
325,500
ᇞ2,631
ᇞ2,631
1,479,897(1,479,897)
5,164
1,474,733
223,684,066

357,188,671(100,233,625)
0
94,786,820
5,446,805(5,477,325)
5,477,325(1,220,940)
01,220,940(27,442,229)
706,920
19,369,083
4,991,357
2,142,340
232,529(164,589,600)
164,589,600(6,757,648)
1,955,666
3,403,884
606,154445,471
346,473(0)0(18,200)
18,200(51,449,104)
048,381,201
3,067,903
64,161,016(50,614,051)
047,113,501
3,500,550(2,571,365)
1,017,721
69,9301,483,714(0)0(8,912,688)

169,143,451(38,898,149)
38,898,149
0
0(4,821,582)
4,821,582(2,577,435)
1,260,000
1,317,435(2,641,426)
1,096,498
632,543
800,551
31,87879,956(96,307,050)
96,307,050(1,308,590)
1,220,370
088,22000(977,777)
977,777(124,400)
124,400(21,487,042)
20,370,542
01,116,500
43,653,118(30,790,802)
30,790,802
00(381,245)
142,028
82,530156,687(5,910,450)
5,910,450(4,257,116)

188,045,220(61,335,476)
ᇞ38,898,149
94,786,820
5,446,805(655,743)
655,743(ᇞ1,356,495)
ᇞ1,260,000
ᇞ96,495(24,800,803)
ᇞ389,578
18,736,540
4,190,806
2,110,462
152,573(68,282,550)
68,282,550(5,449,058)
735,296
3,403,884
517,934
445,471
346,473(ᇞ977,777)
ᇞ977,777(ᇞ106,200)
ᇞ106,200(29,962,062)
ᇞ20,370,542
48,381,201
1,951,403
20,507,898(19,823,249)
ᇞ30,790,802
47,113,501
3,500,550(2,190,120)875,693
ᇞ12,600
1,327,027(ᇞ5,910,450)
ᇞ5,910,450(4,655,572)(2) Ordinary Expenses
Operating Expenses(Personnel Expenses)
Personnel Expenses

Payroll allowance
Retirement benefit expenses(Public Relations Expenses)
Public Relations Expenses(Membership and Meeting Expenses)
Membership Expenses
Meeting Expenses(Business Expenses)
Travel and Transportation Expenses
Communication and Transport Expenses
Printing and Binding Expenses
Consumable Supplies Expenses
Books and Newspaper Expenses(Outsourcing Expenses)
Outsourcing Expenses(Asset Management Expenses)
Rental Fees
Repair Costs
Depreciation
Software depreciation
Provision of Allowance for Relocation Work Expens(Manuscript and Speaking Fees)
Manuscript and Speaking Fees
(Taxes and Dues)
Taxes and Dues
(Miscellaneous Expenses)
Consultant Fees
Miscellaneous stipends
Miscellaneous Expenses
Administrative Expenses(Personnel Expenses)
Personnel Expenses
Payroll allowance
Retirement benefit expenses(Business Expenses)
Communication and Transport Expenses
Printing and Binding Expenses
Consumable Supplies Expenses(Outsourcing Expenses)
Outsourcing Expenses(Asset Management Expenses)
1ChangeItem
Rental Fees
Repair Costs(Taxes and Dues)
Taxes and Dues
(Miscellaneous Expenses)

Current fiscal year
Previous fiscal year
8,906,632
4,218,325
6,056
38,791(40,600)(259,600)
40,600259,600(2,022,312)(2,053,905)
35,0000Training expenses
Consultant Fees01,470,000
1,470,000
0Miscellaneous stipends
517,312583,905
Miscellaneous Expenses
Total Ordinary Expenses
421,349,687
212,796,569
Changes in Ordinary Expenses during the Current Y
86,919,838
71,788,890

Change4,688,307
ᇞ32,735(ᇞ219,000)
ᇞ219,000(ᇞ31,593)
35,000ᇞ1,470,000
1,470,000
ᇞ66,593
208,553,118
15,130,948

2. Changes in Non-recurring Revenue and Expenses(1) Non-recurring Revenue
Total Non-recurring Revenue000(2) Non-recurring Expenses
Provision of Allowance for Relocation Work Expens
Provision of Allowance for Relocation Work Exp
Total Non-recurring Expenses
Changes in Non-recurring Expenses during the Cur000
072,550,000
72,550,000
72,550,000
ᇞ72,550,000

ᇞ72,550,000
ᇞ72,550,000
ᇞ72,550,000
72,550,000

Changes in General Net Assets during the Current
Income Tax, Resident Tax, and Business Tax
Changes in General Net Assets during the Current
Beginning Balance of Net Assets
Ending Balance of Net Assets

86,919,838
70,00086,849,838
ᇞ796,11086,053,728

ᇞ761,110
35,000ᇞ796,1100
ᇞ796,110

87,680,948
35,00087,645,948ᇞ796,110
86,849,838

II. Changes in Designated Net Assets
Changes in Designated Assets during the Current
Beginning Balance of Designated Net Assets
Ending Balance of Designated Net Assets

000000000

III. Changes in Fund
Fund Receipts
Changes in the Fund during the Current Year
Beginning Balance of Fund
Ending Balance of Fund00500,000,000
500,000,000

500,000,000
500,000,000
0500,000,000

ᇞ500,000,000
ᇞ500,000,000
500,000,000
0IV. Balance of Net Assets at Year End
Balance of Net Assets at Year End

586,053,728

499,203,890

86,849,838

2

Notes to Financial Statements
1. Important accounting policies(1) Depreciation method for fixed assets
i. Buildings, structures, and furniture, fixtures and equipment
Declining-balance method
ii. Software
Straight-line methodiii. Leased assets (leased assets from finance lease transactions excluding those accompanied
by a transfer of ownership)
The lease period is set as the service life and the straight-line method is used until theresidual value reaches zero.
(2) Basis for accruing allowances
Allowance for Relocation Work Expenses

The estimated costs required for removal work at the current Zengin Centersassociated with the completion of the contract of the Zengin System (planned forNovember 2021), which commenced operations in November 2011, has beenrecorded equally over the period from start to finish of the contract.
(3) Accounting treatment of consumption tax, etc.
The tax inclusion method is used when accounting for consumption tax, etc
2. Changes in accounting methods（Changes in labeling methods）“Personnel expenses” from the previous fiscal year have been re-categorized into
“Payroll allowance” and “Retirement benefit expenses” starting with the current fiscalyear under review. In addition, “Manuscript and lecture expenses” and “Consultingfees” have been merged into the new category “Miscellaneous stipends” starting withthe current fiscal year under review.
3. Change in specified assets and balances
Changes in specified assets and the respective balances are as follows:
Item

Balance at end of
previous year

Increase incurrent year(Yen)
Balance at end ofcurrent year

Decrease incurrent year

Specified Assets
Accumulated Assets forOperating Costs
Assets for the Fund

52,810,000

53,120,000

67,930,000

38,000,000

500,000,000

00500,000,000Total

552,810,000

53,120,000

67,930,000

538,000,000

4. Breakdown of source of specified assets
Specified assets are broken down as follows:(Yen)
Item

Balance at end ofcurrent year

Specified Assets
Accumulated Assets forOperating Costs
Assets for the Fund
Total

(AmountAllocated fromthe Fund)(AmountAllocated fromGeneral Net
Assets)(Amount forliabilities)

38,000,000――

38,000,000――

500,000,000
538,000,000

500,000,000500,000,000――
38,000,000――――

5. Marketable securities held as collateral
Marketable securities are held from member financial institutions as collateral in accordance with
the Domestic Fund Transfer System. The market value of these securities at the end of the current
year was 13,822,051,471,020 yen.
6. Changes in fund and balances
Changes in the fund and the respective balances are as follows:
Item
Fund
Fund
Total

Balance at end of
previous year

Increase incurrent year

500,000,000500,000,000(Yen)
Balance at end ofcurrent year

Decrease incurrent year
0000

500,000,000500,000,000

7. Details of transactions with related parties
Details of transactions with related parties are as follows:(1) Related party
i. Type: Controlled corporation
ii. Name: Japanese Bankers Associationiii. Address: Chiyoda-ku, Tokyo
iv. Total assets: 20,105,193,026 yen (amount settled)v. Businesses: Economic organization
vi. Ratio of voting rights: 100%vii. Details of relationship
Concurrent appointment of officers, etc.: Concurrent appointment of officers
Business relationship: Business process outsourcing(2) Details of transactions, etc
Transaction
Transaction amount

Item

Balance at year
end

administrative
157,906,350 yen (amountoutsourcing――0settled)
expenses
Note: The cost of administrative outsourcing expenses is determined based on all necessary expenses
for the contract.