| Items |
Descriptions |
| (Debits) |
| Current assets |
| Cash |
Cash retained by cashiers, excluding deposits and money in trust |
| Cash in transit |
Cash in transit for delivering funds or excess money between cashiers |
| Money in trust |
Cash redeposited with the Bank of Japan's head office, branches and agents by the Chief Cashier and other cashiers
of designated post offices (No interest) |
| Deposits |
Surplus money and postal giro funds deposited with the Trust Fund Bureau by the Chief Cashier, and part of cash
retained by designated post offices' cashiers, which is deposited with commercial banks |
| National Treasury |
Cash placed in the account of the revenue collector at the Bank of Japan's head office as postal revenues |
| Advance payments |
Funds disbursed to officers designated to receive advance payment of the Regional Bureau of Postal Inspection (including
local Postal Inspection Offices), etc. by officers designated to disburse funds |
| Outstanding income |
Amount of receivable revenue uncollected in spite of the notice of payment |
| Returned funds |
Returned funds (receivables related to the collection of losses arising from cash handling by officials, and collections
arising from handling of postal savings, insurance pensions and national treasury funds), which are not yet collected
in spite of notice of payment or without notice because debtors' name and addresses are unknown |
| Unsettled trust funds |
Excess of overseas savings and military savings during the war, which are not settled by the Bank of Japan and
not transferred into money in trust |
| Unreceived funds from Postal Savings Special Account |
Funds from the Postal Savings Special Account to be received after chief cashiers complete the year-end settlement
of postal savings receipts and payments |
| Unreceived funds from Bank of Japan, etc. |
Funds from the Bank of Japan to be received after chief cashiers complete the year-end settlement of funds or excess
money, and funds from authorized foreign exchange banks to be received after chief cashiers complete the year-end
settlement of purchased travelers checks |
| Fixed assets |
| Land |
Land and trees included in the Account |
| Buildings |
Government office buildings, housing for government workers, warehouses, etc. included in the Account |
| Structures and facilities |
Structures and facilities of government office buildings, housing for government workers, warehouses, etc. included
in the Account |
| Machines and equipment |
Machines and equipment included in the Account, whose acquisition cost is \2 million or more (automatic postal
code reading and sorting machines, computers, etc.) |
| Superficies, etc. |
Superficies included in the Account (intangible fixed assets) |
| Patent rights, etc. |
Patents, utility model rights, copyrights, trademarks, design rights and other related rights (intangible fixed
assets) |
| Beneficial rights to real estate trust operations |
Rights of beneficiaries who enjoy profits from trust operations |
| Work in progress |
Construction work uncompleted at year-end, of investments in acquiring fixed assets, including new construction
and improvement of government office buildings |
| Overseas assets |
Fixed assets, current assets and work assets in Sakhalin and the Chishima Islands, attributable to the Account |
| Unsettled money of Ryukyu Postal Services |
Operating loss carried forward, which was taken over from the former Ryukyu government's postal account when Okinawa
was returned to Japan (Clause 2, Article 18 of Ordinances No.150 in 1972, "Ordinances Concerning Special Measures
for Implementing Finance Ministry-Related Regulations Except National Tax-Related Ones, Associated with Okinawa's
Return to Japan") |
| Reserve for price adjustments |
Reserve for adjusting differences between the acquisition cost of supplies and their basic price at the time of
payment |
| Net loss for the year |
Loss in the current year |
| (Credits) |
| Borrowed capital |
| Outstanding payments |
Accounts payable and income from revenue stamps, etc. not included in the Account |
| Money in custody |
Liabilities relating to handling cash except revenues and expenditures, including postal savings, insurance pensions
and other national treasury funds |
| Reverse remittances |
The amount of proceeds which receiving post offices have not paid to designated banks, though the receiving post
offices received funds from the banks |
| Outstanding settlement to Bank of Japan |
The amount of funds or excess money to be received by the Bank of Japan's head office after chief cashiers complete
the year-end settlement |
| Transfer from General Account |
Transfers from the General Account until fiscal 1951 to fund the deficit of the income account |
| Debts |
Long-term borrowings from the Postal Life Insurance Account and the Trust Fund Bureau as funds for construction
and business operations |
| Own capital |
| Proper capital |
The amount equal to capital proper taken over from the telecommunications business account and the former Ryukyu
government's postal account |
| Capital transferred from other accounts |
Capital transferred from the Postal Savings Special Account and the Postal Life Insurance Special Account as part
of expenses necessary for acquiring fixed assets included in the Account |
| Reserve for revaluation of fixed assets |
Differences resulting from the changing prices of fixed assets due to changes in commodity prices and from exchanging
fixed assets, and valuations of fixed assets acquired freely through receiving contributions |
| Accumulated funds |
Accumulation of reported earnings |
| Reserve for depreciation |
Accumulated depreciation of depreciable fixed assets, including buildings, structures and facilities, machines
and equipment |
| Cashier's unsettled money |
Unsettled monies from revenues, expenditures and refunds handled by cashiers |