Balance Sheet
As of March 31, 2014
(Yen)
Item
I. Assets
1. Current Assets
Cash and Deposits

Accrued consumption tax, etc.
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 and Equipment (-)
SoftwareTotal Other Fixed Assets
Total Fixed Assets
Total assets
II. Liabilities
1. Current Liabilities
Accounts Payable - OtherIncome Taxes Payable

Accrued consumption tax, etc.
Deposits Taken
Total Current Liabilities
2. Long-term Liabilities
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

Current fiscal year

Previous fiscal year

Change40,666,386
129,300
2,160
40,797,846

54,307,923
06,40554,314,328

ᇞ13,641,537
129,300
ᇞ4,245
ᇞ13,516,482

254,682,000
500,000,000
754,682,000

194,102,000
500,000,000
694,102,000

60,580,000
060,580,000

2,253,300
ᇞ928,308
1,720,315

2,253,300
ᇞ662,675
1,720,315

0ᇞ265,633
0ᇞ891,555

ᇞ645,833

ᇞ245,722

1,845,524
3,999,276
758,681,276
799,479,122

2,609,189
5,274,296
699,376,296
753,690,624

ᇞ763,665
ᇞ1,275,020
59,304,980
45,788,498

12,454,174
70,000027,907
12,552,081

6,799,476
70,00016,050,300
85,53623,005,312

5,654,6980
ᇞ16,050,300
ᇞ57,629
ᇞ10,453,231

2,009,543
2,009,543
14,561,624

1,178,008
1,178,008
24,183,320

831,535
831,535
ᇞ9,621,696

500,000,000(500,000,000)
0284,917,498(254,682,000)
784,917,498
799,479,122

500,000,000(500,000,000)
0229,507,304(194,102,000)
729,507,304
753,690,624

0(0)055,410,194(60,580,000)
55,410,194
45,788,498

Statement of Changes in Net Assets
April 1, 2013 to March 31, 2014
(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
Enrollment FeesEnrollment 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

361,471,000(361,471,000)
361,471,000
60,580,000
60,580,000
116,144
116,144
650,905(650,905)
10,056
640,849
422,818,049

362,200,000(362,200,000)
362,200,000
156,102,000
156,102,000
104,920
104,920
1,843,112(1,843,112)
12,083
1,831,029
520,250,032

ᇞ729,000(ᇞ729,000)
ᇞ729,000
ᇞ95,522,000
ᇞ95,522,000
11,224
11,224
ᇞ1,192,207(ᇞ1,192,207)
ᇞ2,027
ᇞ1,190,180
ᇞ97,431,983

288,027,132(121,474,325)
115,864,160
5,610,165(1,445,700)
1,445,700(1,198,793)
50,0001,148,793(42,015,665)
932,964
37,885,915
2,393,495
600,036
203,255(105,213,810)
105,213,810(3,424,745)
1,309,224
8,966
511,355
763,665
831,535(27,300)
27,300(13,226,794)
11,137,675
2,089,119
79,310,723(66,031,457)
62,246,127
3,785,330(2,250,252)
1,848,771
108,000
293,481(8,800,850)
8,606,480
194,370(72,567)
72,567(2,155,597)
254,157
1,400,000
501,440

300,925,956(119,772,422)
113,372,817
6,399,605(256,071)
256,071(1,804,499)
50,0001,754,499(42,856,127)
1,111,816
37,983,165
3,090,118
502,264
168,764(118,828,857)
118,828,857(3,459,799)
1,161,679
566
702,354763,665
831,535(16,000)
16,000(13,932,181)
11,979,893
1,952,288
75,800,500(61,871,886)
57,866,556
4,005,330(2,035,314)
1,701,798
73,200260,316(8,902,712)
8,704,187
198,525(90,300)
90,300(2,900,288)
1,151,055
1,400,000
349,233

ᇞ12,898,824(1,701,903)
2,491,343
ᇞ789,440(1,189,629)
1,189,629(ᇞ605,706)
0
ᇞ605,706(ᇞ840,462)
ᇞ178,852
ᇞ97,250
ᇞ696,623
97,772
34,491(ᇞ13,615,047)
ᇞ13,615,047(ᇞ35,054)
147,545
8,400
ᇞ190,99900(11,300)
11,300(ᇞ705,387)
ᇞ842,218
136,8313,510,223(4,159,571)
4,379,571
ᇞ220,000(214,938)
146,973
34,80033,165(ᇞ101,862)
ᇞ97,707
ᇞ4,155(ᇞ17,733)
ᇞ17,733(ᇞ744,691)
ᇞ896,8980152,207(2) Ordinary Expenses
Operating 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 Expen(Taxes and Dues)
Taxes and Dues
(Miscellaneous Expenses)
Miscellaneous stipends
Miscellaneous Expenses
Administrative Expenses(Personnel Expenses)
Payroll allowance
Retirement benefit expenses(Business Expenses)
Communication and Transport Expenses
Printing and Binding Expenses
Consumable Supplies Expenses(Asset Management Expenses)
Rental Fees
Repair Costs(Taxes and Dues)
Taxes and Dues
(Miscellaneous Expenses)
Training expenses
Miscellaneous stipends
Miscellaneous Expenses
1ChangeItem
Current fiscal year Previous fiscal year
Total Ordinary Expenses
367,337,855
376,726,456
55,480,194
143,523,576
Changes in Ordinary Expenses during the Current YChange
ᇞ9,388,601
ᇞ88,043,382

2. Changes in Non-recurring Revenue and Expenses(1) Non-recurring Revenue
Total Non-recurring Revenue000(2) Non-recurring Expenses
Total Non-recurring Expenses
Changes in Non-recurring Expenses during the Cur000000

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

55,480,194
70,00055,410,194
229,507,304
284,917,498

143,523,576
70,000143,453,576
86,053,728
229,507,304

ᇞ88,043,382
0ᇞ88,043,382
143,453,576
55,410,194

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
Changes in the Fund during the Current Year
Beginning Balance of Fund
Ending Balance of Fund

0500,000,000
500,000,000

0500,000,000
500,000,000000

IV. Balance of Net Assets at Year End
Balance of Net Assets at Year End

784,917,498

729,507,304

55,410,1942

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 Centers
associated 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. Change in specified assets and balances
Changes in specified assets and the respective balances are as follows:
Item

Balance at endof previous year

Increase incurrent year

(Yen)
Balance at endof current year

Decrease incurrent year

Specified Assets
Accumulated Assets
for Operating Costs
Assets for the Fund

194,102,000

60,580,000

0254,682,000

500,000,00000

500,000,000

Total

694,102,000

60,580,000

0754,682,000

3. Breakdown of source of specified assets
Specified assets are broken down as follows:

Item
Specified Assets
Accumulated Assets
for Operating Costs
Assets for the Fund
Total

Balance at endof current year(Yen)(Amount(Amount(Amount
Allocated from Allocated from liabilities)
the Fund)GeneralNetAssets)for

254,682,000――

254,682,000―

500,000,000
754,682,000

500,000,000
500,000,000――
254,682,000――

1

4. Marketable securities held as collateral
Marketable securities are held from member financial institutions as collateral in accordancewith the Domestic Fund Transfer System. The market value of these securities at the end of thecurrent year was 10,746,477,959,571 yen.
5. Changes in fund and balances
Changes in the fund and the respective balances are as follows:
Item
Fund
Fund
TotalBalance at endof previous year(Yen)
Increase incurrent year

500,000,000
500,000,000

Decrease incurrent year
00

Balance at endof current year00

500,000,000
500,000,000

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: 20,115,031,541 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(Yen)
Balance at year end0Transaction
administrativeoutsourcing expenses

Transaction amountItem
104,250,000――(amount settled)
Note: The cost of administrative outsourcing expenses is determined based on allnecessary expenses for the contract.

以2上