Balance Sheet
As of March 31, 2017
(Yen)
Item
I. Assets
1. Current Assets
Cash and Deposits
Accounts receivable
Consumption taxes receivable
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 (-)
Software
Long-term guarantee deposits
Total Other Fixed Assets
Total Fixed Assets
Total assets
II. Liabilities
1. Current Liabilities
Accounts Payable - Other
Income Taxes Payable
Accrued consumption taxes
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

Change61,935,534
392,589
1,774,400
1,512,972
65,615,495

62,782,128
260,807
04,32063,047,255-846,594131,782
1,774,400
1,508,652
2,568,240

72,119,000
500,000,000
572,119,000

200,464,000
500,000,000
700,464,000-128,345,000
0-128,345,000

2,059,547-1,358,418
1,361,456

2,059,547-1,217,857
1,361,456

0-140,561
0-982,000-905,928-76,072

06,284,400
7,364,985
579,483,985
645,099,480

318,1940
1,615,412
702,079,412
765,126,667-318,1946,284,400
5,749,573-122,595,427-120,027,187

16,694,705
70,0000
016,764,705

11,856,426
70,00010,951,700
12,04722,890,173

4,838,279
0-10,951,700-12,047-6,125,468

4,504,148
4,504,148
21,268,853

3,672,613
3,672,613
26,562,786

831,535
831,535-5,293,933

500,000,000(500,000,000)
0123,830,627(72,119,000)
623,830,627
645,099,480

500,000,000(500,000,000)
0
238,563,881(200,464,000)
738,563,881
765,126,667

0(0)0-114,733,254(-128,345,000)-114,733,254-120,027,187

Statement of Changes in Net Assets
April 1, 2016 to March 31, 2017(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 Fees
Enrollment Fees
Revenue from Management of Specified Assets
Interest Received from Specified Assets
Miscellaneous Revenue(Miscellaneous Revenue)
Interest Received
Miscellaneous Revenue
Contribution received
Contribution received
Total Ordinary Revenue(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 ExpensesPrinting 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 Expenses(Taxes and Dues)
Taxes and Dues
(Miscellaneous Expenses)
Miscellaneous stipends
Miscellaneous Expenses
Administrative Expenses(Personnel Expenses)
Payroll allowance
Retirement benefit expenses(Public Relations Expenses)
Public Relations 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

Current fiscal year

Previous fiscal year

Change371,320,000(371,320,000)
371,320,000
0041,44341,443
1,077,742(1,077,742)
530
1,077,212
15,902,331
15,902,331
388,341,516

361,471,000(361,471,000)
361,471,000
72,820,000
72,820,000
144,797
144,797
1,233,805(1,233,805)
8,424
1,225,381
00
435,669,602

9,849,000(9,849,000)
9,849,000-72,820,000-72,820,000-103,354-103,354-156,063(-156,063)-7,894-148,169
15,902,331
15,902,331-47,328,086

285,830,953(186,683,318)
176,917,068
9,766,250(1,520,700)
1,520,700(2,691,635)
50,0002,641,635(50,184,075)
6,075,621
38,452,378
4,247,750
1,188,007
220,319(2,526,900)
2,526,900(3,354,503)
1,761,261
226,880
216,633
318,194258,962,772(171,056,524)
162,238,034
8,818,490(742,100)
742,100(2,836,731)
100,000
2,736,731(45,963,138)
2,256,884
38,964,343
3,841,829
682,265
217,817(1,122,400)
1,122,400(3,827,869)
1,727,876
187,400
317,393763,665

26,868,181(15,626,794)
14,679,034
947,760(778,600)
778,600(-145,096)-50,000-95,096(4,220,937)
3,818,737-511,965
405,921505,742
2,502(1,404,500)
1,404,500(-473,366)
33,38539,480-100,760-445,471

831,535

831,535

0(29,200)
29,200(38,840,622)
34,093,319
4,747,303(30,800)
30,800(33,383,210)
28,696,902
4,686,308(-1,600)-1,600(5,457,412)
5,396,417
60,995

217,173,817(162,397,071)
154,472,401
7,924,670(281,250)
281,250(5,777,536)
34,371
4,907,262
253,800
582,103
0(7,227,800)
7,227,800

172,753,517(145,661,321)
138,662,711
6,998,610(0)0(2,896,836)
4,583
2,329,706
105,000
442,745
14,802(5,967,600)
5,967,600

44,420,300(16,735,750)
15,809,690
926,060(281,250)
281,250(2,880,700)
29,7882,577,556
148,800
139,358-14,802(1,260,200)
1,260,200

Item(Asset Management Expenses)
Rental Fees
Repair Costs(Taxes and Dues)
Taxes and Dues
(Miscellaneous Expenses)
Training expenses
Miscellaneous stipends
Miscellaneous Expenses(Office transfer expenses contributions)
Office transfer expenses contributions
Total Ordinary Expenses
Changes in Ordinary Expenses
during the Current Year

Current fiscal year Previous fiscal year
(16,517,387)(9,839,069)
15,988,669
9,291,949
528,718
547,120(82,274)(51,510)
82,27451,510(8,988,168)(8,337,181)
1,743,275
1,185,686
6,457,481
6,469,810
787,412681,685(15,902,331)(0)15,902,331
0503,004,770
431,716,289

Change(6,678,318)
6,696,720-18,402(30,764)
30,764(650,987)
557,589-12,329
105,727(15,902,331)
15,902,331
71,288,481-114,663,254

3,953,313-118,616,567

0

0

0

0
0

145,139
77,710-145,139-77,710067,429-67,4290

145,139-145,1390-145,139

145,139-114,663,254

3,808,174-118,471,428

70,00070,0000-114,733,254

3,738,174-118,471,428

238,563,881
123,830,627

234,825,707
238,563,881

3,738,174-114,733,254

0

0

000

0
000

III. Changes in Fund
Changes in the Fund during the Current Year
Beginning Balance of Fund
Ending Balance of Fund0500,000,000
500,000,000

0500,000,000500,000,000000

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

623,830,627

738,563,881-114,733,254

2. Changes in Non-recurring Revenue and Expenses(1) Non-recurring Revenue
Total Non-recurring Revenue(2) Non-recurring Expenses
Loss on retirement of fixed assets
Loss on retirement of building
Loss on retirement of Furniture,
Fixtures and Equipment
Total Non-recurring Expenses
Changes in Non-recurring Expenses
during the Current Year
Changes in General Net Assets
during the Current Year Before Taxes
Income Tax, Resident Tax, and Business Tax
Changes in General Net Assets
during the Current Year
Beginning Balance of Net Assets
Ending Balance of Net Assets
II. Changes in Designated Net Assets
Changes in Designated Assets
during the Current Year
Beginning Balance of Designated Net Assets
Ending Balance of Designated Net Assets

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 associatedwith the completion of the contract of the Zengin System (planned for November 2021),
which commenced operations in November 2011, has been recorded 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:(Yen)
Item

Balance at endof previous year

Increase incurrent year

Decrease incurrent year

Balance at endof current year

Specified Assets
Accumulated Assets
for Operating Costs
Assets for the Fund

200,464,000

0

128,345,000

72,119,000

500,000,00000500,000,000

Total

700,464,000

0

128,345,000

572,119,000

3. Breakdown of source of specified assets
Specified assets are broken down as follows:
(Yen)
Item
Specified Assets
Accumulated Assets
for Operating Costs
Assets for the Fund
Total

Balance at endof current year

(AmountAllocated fromthe Fund)(AmountAllocated fromGeneral Net
Assets)72,119,000――

72,119,000―

500,000,000
572,119,000

500,000,000
500,000,000――
72,119,000――(Amount forliabilities)

4. Cash and Marketable securities held as collateral
1,697,409,822,000 yen in Cash and 8,797,740,374,988 yen (the market value at the end of thecurrent year) in Marketable securities are held from member financial institutions as collateral inaccordance with the Domestic Fund Transfer System.
5. Changes in fund and balances
Changes in the fund and the respective balances are as follows:
(Yen)
Item
FundFundTotal

Balance at endof previous year
500,000,000
500,000,000

Increase incurrent year

Decrease incurrent year
00

Balance at endof current year00

500,000,000
500,000,000

Concluded.