In response to the growing demand for comprehensive transparency in local public finance information, as a means of disclosing the overall financial condition of each local government, including the condition of special accounts, such as enterprise accounts, as well as the ordinary account, the management condition of third-sector enterprises and so on, and the state of financial assistance to them, the Ministry of Internal Affairs and Communications compiles financial condition tables and so on and posts them on its homepage.

Website address: http://www.soumu.go.jp/iken/zaisei_ichiran.html

Example of Table of Financial Condition, Etc.

Example of Table of Financial Condition, Etc. (FY n)

Example of Table of Financial Condition, £01 (1 h) (¥ million)
Name of organization	Standard financial scale (A)	Issue amount of extraordinary financial countermeasures bonds (B)	Total (A) + (B)
Prefecture	554,057	34,288	588,345

1. Financial condition of general account and special accounts (mainly items relating to ordinary account)

Revenue	Expenditure	Formal balance	Real balance	Current outstanding local government bonds	Borrowing from other accounts	Remarks
General account	1,340,867	1,320,292	20,575	1,461	2,435,272	3,253
Prefectural debt management special account	22,705	22,705	0	0	-	18,505
Disaster relief project special account	4,987	4,986	1	1	5,439	3,788
Mother-child widow welfare financial loan project special account	452	136	316	316	870	1
Small and medium-sized enterprise support financial loan project special account	9,425	7,853	1,572	1,560	12,098	226
Agricultural improvement financial loan project special account	1,197	98	1,099	1,099	406	22
Forestry promotion financial loan project special account	848	551	297	297	160	1
Offshore fishing improvement financial loan project special account	167	30	137	137	-	1
Prefectural forest project special account	167	163	4	4	1,695	104
Urban development finance project special account	1,320	1,320	0	0	-	3
Ordinary account (Total of all accounts)	1,251,970	1,227,495	24,475	3,835	2,451,403	217

Since the ordinary account is adjusted for the overlapping portions of the respective accounts, it does not coincide with the total of the general account and the respective special accounts.

2. Financial condition of other special accounts (items relating to public enterprise accounts including public enterprises) (¥ million,%)

Total earnings (revenue)	Total expenses (expenditure)	Formal balance of enterprises not governed by law>	Net profit or loss (real balance)	Outstanding enterprise loan (local bonds)	Borrowing from other accounts	Ordinary balance ratio of enterprises governed by law>	Bad debts of enterprises governed by law>	Accumulated loss of enterprises governed by law>	Remarks
Hospital business	19,963	21,093	-	$ \Delta $ 1,130	28,094	4,455	93.6	0	25,707	Enterprises governed by law
Industrial water-supply business	2,422	2,416	-	6	9,400	41	100.5	0	0
Residential land development project (oceanfront development)	10,917	15,194	-	$ \Delta $ 4,277	25,720	0	71.6	0	4,424
Residential land development project (other developments)	4,169	5,249	-	$ \Delta $ 1,080	20,721	24	80.2	0	9,366
Water-supply business for water service	11,026	9,097	-	1,929	52,298	206	121.5	0	0
Port improvement business	(revenue)	(expenditure)	(formal balance)	(real balance)	604	117,639	363	-	-	-
Sewerage business (watershed sewerage business)	19,772	19,144	627	604	117,639	363	-	-	-
(revenue)	(expenditure)	(formal balance)	(real balance)	0	30,345	2,769	-	-	-
Sewerage business (selected environment preservation public sewerage business)	8,741	8,741	1	(real balance)	0	1,201	65	-	-	-
(revenue)	(expenditure)	(formal balance)	(real balance)	0	1,201	65	-	-

1. "Enterprises governed by law" means public enterprises to which the Local Public Enterprise Law applies.

2. With respect to enterprises other than the “enterprises governed by law,” the items of “revenue,” “expenditure” and “real balance” are indicated in the columns of “total earnings,” “total expenses” and “net profit or loss.”

3. Bad debts and accumulated loss are shown in a positive number.

3. Financial condition of related partial administrative associations, etc.

Revenue (total earnings)	Expenditure (total expenses)	Formal Balance of <enterprises not governed by law>	Real balance (net profit or loss)	Outstanding local bonds (enterprise loan)	Burden share of organization concerned	Ordinary balance ratio of <enterprises governed by law>	Bad debts <enterprises governed by law>	Accumulated loss of <enterprises governed by law>	Remarks
Regional Federation of Water Supply Enterprises	951	807	144	—	2,955	13.4	113.9	—	350
Federation of Coastal Water Supply Enterprises	196	246	$ \triangle $ 50	—	524	90.0	106.5	—	542

4. Management condition of third-sector enterprises, etc. and state of local government financial assistance

Ordinary profit/loss	Capital or net assets	Investment from organization concerned	Subsidies from organization concerned	Loans from organization concerned	Outstanding debt involving debt guarantee from the organization concerned	Outstanding debt involving loss compensation from the organization concerned	Remarks
Cultural Promotion Foundation	63	2,281	2,010	28	-	-	-
Industrial Creation Organization	74	4,694	259	1,070	3,556	-	2,986
Construction Technology Center	55	1,961	3	-	-	-	-
Cultural Deposits Research Corporation	$ \Delta 1 $	32	30	-	-	-	-
Forest Development Human Resources Foundation	$ \Delta 2 $	2,006	1,950	-	-	-	-
Marine Products Promotion Foundation	39	2,345	2,175	-	-	-	-
Agriculture and Forestry Public Corporation	$ \Delta 27 $	388	313	634	12,881	-	17,126
Women's Foundation	1	120	99	37	-	-	-
Sports Association	$ \Delta 25 $	770	15	30	-	-	-

Enterprises that do not compile profit/loss statements enter their increase or decrease of net assets in the current term in the "Ordinary profit/loss" column.

5. Financial indexes

Financial strength index	Real balance ratio	Real debt service ratio	Ordinary balance ratio
0.46365	1.1	14.4	93.6

The real debt service ratio is a 3-year average from FY Heisei (n-2) to FY Heisei n to be used in the procedures for the bond issue consultation of FY Heisei (n+1).