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.

## Example of Table of Financial Condition, Etc

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	1,251,970	1,227,495	24,475	3,835	2,451,403	217

2. Financial condition of other special accounts (items relating to public enterprise accounts)

Total earnings (revenue)	Total expenses (expenditure)	Net profit/loss (formal balance)	Bad debts (real balance)	Current outstanding local government bonds	Borrowing from other accounts	Remarks
Electricity business special account	4.758	4.415	343	-	27142	-	Enterprises governed by law
Industrial water supply business special account	1.746	1.432	314	-	3.916	209
Industrial land development business special account	1.557	2.219	$ \triangle $ 662	-	11920	23741
Toukou coastal land development business special account	367	367	0	-	94	6100
Hospital business special account	70313	71652	$ \triangle $ 1339	-	66056	11498

Notes:

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

2. When bad debts amount to so many million yen, they are shown with a $ \triangle $ mark.

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

Revenue (total earnings)	Expenditure (total expenses)	Formal balance (net profit/loss)	Real balance (bad debts)	Current outstanding local government bonds	Burden share of organization concerned	Remarks
Regional Federation of Water Supply Enterprises	95.1	80.7	14.4	-	2.955	13.4
Federation of Coastal Water Supply Enterprises	19.6	24.6	$ \triangle $ 50	-	52.4	90.0

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

Ordinary profit/loss (¥ thousand)	Capital or net assets (¥ thousand)	Investment from organization concerned (¥ thousand)	Subsidies from organization concerned (¥ thousand)	Loans from organization concerned (¥ thousand)	Outstanding debt involving debt guarantee from the organization concerned	Outstanding debt involving loss compensation from the organization concerned	Remarks
Cultural Promotion Foundation	63,424	2,280,506	2,010,000	28,273	-	-	-	-
Industrial Creation Organization	73,904	4,693,525	25,8972	1,069,970	3,555,820	-	2,985,819
Construction Technology Center	55,252	1,960,679	3,000	-	-	-	-	-
Cultural Deposits Research Corporation	△ 171	31,689	30,000	-	-	-	-	-
Forest Development Human Resources Foundation	△ 1,734	2,006,329	1,950,000	-	-	-	-	-
Marine Products Promotion Foundation	38,855	2,345,258	2,174,503	-	-	-	-	-
Agriculture and Forestry Public Corporation	△ 26,781	388,253	312,700	633,508	12,880,777	-	17,125,779
Women's Foundation	607	120,419	98,982	37,123	-	-	-	-
Sports Association	△ 24,822	769,751	15,000	30,225	-	-	-	-

Note: 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
0.32570	0.8	143	90.5

Note: The real debt service ratio is the three-year average from FY 2003 to FY 2005 used in such procedures as consultations on the issue of bonds in FY 2006.