In response to the demand for comprehensive transparency in local public finance information, as a means of disclosing the overall financial conditions of each local government, including the condition of special accounts, such as enterprise accounts, as well as the ordinary account, the management conditions 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 other materials and posts them on its homepage.

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

## Example of Table of Financial Conditions, Etc

### Example of Table of Financial Conditions, Etc. (FY n)

Name of organization ___ Prefecture

(million yen)
Standard financial scale (A)	Normal allocation tax (B)	Issuable amount of extraordinary financial countermeasures bonds (C)	Total (A)+(B)+(C)
156,718	120,306	22,447	299,471

### 1. Financial conditions of general account, etc

Company	Revenue	Expenditure	Formal balance	Real balance	Borrowing from other accounts	Current outstanding local government bonds	Remarks
General account	526,783	522,458	4,324	796	10,795	1,154,758
Special account for certificates	6,819	6,188	630	0	—	—
Special account for land acquisition	6	6	0	0	—	—
Mother-child widow welfare fund special account	143	124	19	0	20	515
Small and medium-sized enterprise modernization fund special account	13,639	11,405	2,234	0	101	42,794
Agricultural improvement fund special account	230	23	207	0	1	55
Forestry improvement fund special account	260	54	206	0	1	—
Offshore fishing improvement fund special account	96	10	86	0	0	—
XX district land sectioning special account	600	357	243	0	255	3,065
Education fund special account	713	305	408	0	13	—
Debt management special account	147,237	147,237	0	0	94,906	—
Ordinary account, etc.	696,526	688,170	8,356	796	1,201,187

*Since figures for "Ordinary account, etc." deduct such amounts as overlapping revenues and expenses from each respective account, there are items that do not amount to equal totals for each account.

### 2. Financial conditions of public corporation accounts, etc

Company	Total earnings (revenue)	Total expenses (expenditures)	Net profit and loss (formal balance)	Surplus/deficit (real balance)	Borrowing from other accounts	Outstanding corporate (local) bonds	Amount expected for general accountrrevenues from items to the left	Remarks
Water supply business account	7,536	7,548	$ \Delta $ 12	3,567	62	28,048	1,881	Enterprises governed by law
Electricity business account	1,214	1,084	129	2,652	—	2,132	—	Enterprises governed by law
Central hospital business account	13,752	13,008	744	1,901	419	4,722	2,970	Enterprises governed by law
XX hospital business account	3,088	2,952	136	924	614	3,493	2,511	Enterprises governed by law
Coastal land formation project account	480	464	16	1,082	—	—	—	Enterprises governed by law
Basin sewerage special account	4,074	4,068	6	6	525	10,619	5,097
Coastal development special account	2,035	2,032	3	3	287	7,097	2,775
Public horse racing special account	9,728	9,644	84	84	—	—	—
Public corporations account, etc. total	10,220	56,111	15,234

Notes: 1. "Enterprises governed by law" means public enterprises to which the Local Public Enterprise Law applies partially or in full.

2. With respect to special accounts other than those for "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 and loss."

3. "Surplus/deficit (real balance)" is based on the Local Government Financial Health Act, and deficits are represented with a "△" (triangle).

4. "Amount expected for general account revenues from items to the left" is the total of all portions calculated in the future burden ratio from outstanding corporate bonds (local bonds).

3. Management conditions of local public corporations and third-sector enterprises, etc. and the state of local government financial assistance

Name	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 less compensation from the organization concerned	Expected burden from the general account, etc.	Remarks
XX Development Corporation	75	814	50	311	92	0	1,166	1,050
XX Exchange Corporation	107	$ \Delta $ 1,513	13	137	0	0	978	880
XX Industrial Creation Assistance Organization	$ \Delta $ 241	1,799	79	643	37,277	0	714	71
XX Local Industry Development Center	92	2,627	10	118	242	0	248	173
XX Agricultural Development Company	8	349	331	347	1,387	0	3,277	983
XX Forestry Company	$ \Delta $ 12	$ \Delta $ 52	5	284	17,324	0	43,041	38,737
XX Land Development Company	$ \Delta $ 25	4,337	10	0	0	10,825	0	6,732
XX Road Company	0	7,815	7,815	0	5,718	8,010	0	-
XX Housing Supply Company	$ \Delta $ 219	3,228	5	0	800	0	6,302	630
XX Urban Development Technology Center	221	1,027	10	4	0	0	138	14
Total for local public companies and third-sector etc.	8,328	1,843	62,839	18,836	55,864	49,270

$ ^{*} $ Notes: 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.

### 4. State of appropriable funds

(million yen)
Name of fund	FY (n-1) settlement (A)	FY n settlement (B)	Difference (B-A)
Financial procurement fund	8,831	8,824	$ \Delta $ 7
Debt service fund	32,061	28,167	$ \Delta $ 3,894
Other appropriable funds	34,392	31,272	$ \Delta $ 3,120
Total appropriable funds	75,284	68,263	$ \Delta $ 7,021

Notes: "Appropriable funds" refers to the total amount of cash, savings, national bonds, local bonds, etc. from funds that are appropriable for repaying local bonds, etc. This does not include loans and real estate, etc.

### 5. Financial indexes

Name of index	FY (n-1) settlement (A)	FY n settlement (B)	Difference (B-A)	Early soundness criterion	Financial rebuilding criterion	Fund deficit ratio (name of public corporation account)	FY (n-1) settlement (A)	FY n settlement (B)	Difference (B-A)
Real deficit ratio	0.25	0.26	0.01	$ \Delta $ 3.75	$ \Delta $ 5.00	Water supply business account	-	-
Consolidated real deficit ratio	3.20	3.67	0.47	$ \Delta $ 8.75	$ \Delta $ 25.00	Electricity business account	-	-
Real debt service ratio	13.8	14.4	0.60	25.0	35.0	Central hospital business account	-	-
Future burden ratio	273.6	270.7	$ \Delta $ 2.90	400.0	XX hospital business account	-	-
Financial power index	0.45	0.48	0.03	Coastal land formation project account	-	-
Ordinary balance ratio	96.7	96.7	0.00	Basin sewerage special account	-	-
Notes:	Coastal development special account	-	-

1. The real deficit ratio, consolidated real deficit ratio, and the fund shortage ratio are presented in negative figures.

2. When the real deficit ratio and consolidated real deficit ratio are negative, the deficit ratio is displayed as a positive figure for convenience purposes.

3. The "ordinary soundness criterion" of the "fund shortage ratio" that corresponds with the early soundness criterion is uniformly -20% excluding publicly run games (publically run games are 0%).

4. The early soundness criterion and financial rebuilding criterion are from the FY n settlement.