(Profits and Losses)
Items Descriptions (Revenues) Investment revenues Investment revenues from FCFD management, which include interest on marketable securities and gain on sale of marketable securities (Expenses) Interest on borrowing Interest on FCFD loans from Trust Fund Bureau Compensation for losses on sale or redemption of marketable securities Money to make up for losses on sale or redemption of marketable securities Transfers to Postal Services Special Account Operation Expenses Operating expenses concerning FCFD (the Postal Savings division is administered together with Postal Services and the Postal Life Insurance divisions, therefore Postal Savings' administrative expenses are transferred to the Postal Services Special Account.) (Net profit and loss) Net profit for the year Net profit for the current fiscal year
(Balance sheet)
Items Descriptions (Debits) Deposits in Bank of Japan Amount of surplus deposited in Bank of Japan Other deposits Amount of FCFD deposited at financial institutions as a means of asset management Negotiable securities Amount of FCFD invested in government bonds, municipal bonds, government or public corporation bonds, bank debentures, corporate bonds, and foreign bonds as a means of asset management Loans Amount of FCFD lent to others holding collateral such as government bonds Moneys in trust Amount of FCFD entrusted with the Postal Life Insurance Welfare Corporation as a means of asset management Unsettled Postal Services Special Account amount Among the government bonds sold or purchased over-the-counter by March 31, amounts not settled with the Postal Savings Special Account by March 31 and remaining in Postal Services Special Account, but should actually be transferred to Postal Savings Special Account. Accrued revenues Amount of revenues accrued but not yet received, e.g. accrued interest on marketable securities Accrued interest on securities purchased At the purchase of interest-bearing bonds, FCFD is used for the payment of accrued interest (from the last interest payment date up to the purchase date), which will be refunded at the next interest payment date. This item is the portion of accrued interest not refunded by March 31 because the interest payment date has not yet arrived. Transfers to Postal Services Special Account Accumulated amount of fixed assets' purchase costs concerning FCFD management, transferred to Postal Services Special Account (Credits) FCFD borrowing Accumulated borrowing amount of FCFD lent by Trust Fund Bureau Unsettled funds payable to Postal Services Special Account Among the government bonds sold or purchased over-the-counter before March 31, the amount not settled with Postal Services Special Account by March 31 and remaining in Postal Services Special Account, awaiting transfer to the Postal Savings Special Account. Accrued expenses Expenses incurred but not yet paid, e.g. interest expense on FCFD borrowing Reserve funds Accumulated amount of net profit up to the end of the preceding fiscal year Net profit for the year Net profit for the current fiscal year