Balance Sheet
As of March 31, 2013
(Yen)
Item

Current fiscal year

Previous fiscal year

54,307,923
6,405
54,314,328

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

7,438,108
5,250
7,443,358

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

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

156,102,000
0156,102,000

2,253,300△662,675
1,720,315

2,253,300△343,787
1,720,315

0△318,8880△645,833△262,367△383,466

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

3,372,854
6,740,315
544,740,315
591,611,285△763,665△1,466,019
154,635,981
162,079,339

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

5,096,640
70,000044,444
5,211,084

1,702,836
0
16,050,300
41,092
17,794,228

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

346,473
346,473
5,557,557

831,535
831,535
18,625,763

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

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

0(0)0
143,453,576(156,102,000)
143,453,576
162,079,339

I. Assets
1. Current Assets
Cash and DepositsPrepayments
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 - Other
Income 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

1ChangeStatement of Changes in Net Assets
April 1, 2012 to March 31, 2013(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 AssetsMiscellaneous Revenue(Miscellaneous Revenue)
Interest Received
Miscellaneous Revenue
Total Ordinary Revenue

Current fiscal year

Previous fiscal year

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

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

ᇞ88,687,850(ᇞ88,687,850)
ᇞ88,687,850
100,326,000
100,326,000
15,06815,068327,289(327,289)
4,464
322,825
11,980,507

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

357,188,671(100,233,625)
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(18,200)
18,200(51,449,104)
48,381,201
3,067,903
64,161,016(50,614,051)
47,113,501
3,500,550(2,571,365)
1,017,721
69,9301,483,714(8,912,688)
8,906,632
6,056(40,600)
40,600(2,022,312)
35,0001,470,000
517,312

ᇞ56,262,715(19,538,797)
18,585,997
952,800(ᇞ5,221,254)
ᇞ5,221,254(583,559)
50,000533,559(15,413,898)
404,896
18,614,082
ᇞ1,901,239
ᇞ1,640,076
ᇞ63,765(ᇞ45,760,743)
ᇞ45,760,743(ᇞ3,297,849)
ᇞ793,987
ᇞ3,403,318
96,200318,194
485,062(ᇞ2,200)
ᇞ2,200(ᇞ37,516,923)
ᇞ36,401,308
ᇞ1,115,615
11,639,484(11,257,835)
10,753,055
504,780(ᇞ536,051)
684,077
3,270
ᇞ1,223,398(ᇞ9,976)ᇞ202,445
192,469(49,700)
49,700(877,976)
1,116,055
ᇞ70,000
ᇞ168,079(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
376,726,456
421,349,687
143,523,576
86,919,838
Changes in Ordinary Expenses during the Current YChangeᇞ44,623,231
56,603,738

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

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

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

56,603,738
056,603,738
86,849,838
143,453,576

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 Fund0
500,000,000
500,000,000

0500,000,000
500,000,000000

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

729,507,304

586,053,728

143,453,576

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 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. Changes in accounting methods(1) Changes in depreciation method

The depreciation method used for plant, property & equipment purchased after
April 1, 2012 will be changed based on revisions made to the Corporation Tax Act.
This will not affect business performance in the current fiscal year.
(2) Changes in accounting treatment of consumption tax, etc.
The Company originally used the tax inclusion method when accounting for
consumption tax and other items. However, this has been changed to the tax
exclusion method because the Company is now a taxable business.
Due to this change, during the current fiscal year under review a consumption
tax payment amount of 16,050,300 yen will be incurred.
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

38,000,000

156,102,000

0194,102,000

500,000,00000500,000,000

Total

538,000,000

156,102,000

0694,102,000

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

Item

Balance at end ofcurrent year

Specified Assets
Accumulated Assets forOperating Costs
Assets for the Fund
Total

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

194,102,000――

194,102,000――

500,000,000
694,102,000

500,000,000
500,000,000――
194,102,000――――5. 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 11,506,301,099,448 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(Yen)
Increase incurrent year

500,000,000
500,000,000

Decrease incurrent year
00Balance at end ofcurrent 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: 20,349,209,485 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
117,846,000 yen (amountoutsourcing――0 yensettled)expenses
Note: The cost of administrative outsourcing expenses is determined based on allnecessary expenses for the contract.