Postal Savings Special Account (General Account)

(Profits and Losses)
Items Descriptions
(Revenues)
Interest received from the Ministry of Finance Trust Fund Special Account Interest revenue on Postal Savings Fund or surplus (from the daily balance) entrusted at the Trust Fund Bureau
Interest on loans Interest revenue on Yu-Yu Loans
Miscellaneous income Income from depositors' lapse of rights to withdraw Postal Savings (based on deeds)
(Expenses)
Interest paid Incurred amount of interest expenses on various Postal Savings
Refunds and compensation Compensation for fund deficits (incorrect overpayments) in Postal Savings payments
Transfers to Postal Services Special Account Operation Expenses Operating Expenses of the Postal Savings division (Postal Savings division is administered together with the Postal Services and Postal Life Insurance divisions, therefore Postal Savings' administrative expenses are transferred to the Postal Services Special Account.)
(Net profit and loss)
Net profit (or loss) for the year Net profit accrued (or loss incurred) for the current fiscal year

(Balance sheet)

Items Descriptions
(Debits)
Deposits in Bank of Japan Amount of surplus deposited in Bank of Japan
Temporary deposits with Bank of Japan Amount of Postal Savings fund temporarily deposited in Bank of Japan until entrusted with Trust Fund Bureau (i.e. necessary amount for daily payments of Postal Savings)
Deposits in Trust Fund Bureau Amount of Postal Savings fund or surplus deposited in Trust Fund Bureau (the entire fund should be deposited here except the amount necessary for daily payments of Postal Savings and Yu-Yu Loans)
Loans to depositors Loan balance of Yu-Yu loans
Unsettled Postal Services Special Account amount Among the deposits in Postal Savings at March 31, the amount not settled with Postal Savings Special Account by March 31 and remaining in the Postal Services Special Account, awaiting transfer to the Postal Savings Special Account.
Accrued revenues Amount of revenues accrued but not received, e.g. accrued interest income on loans
Unsettled postal savings money For those Postal Savings accounts whose interest accrual date has arrived before March 31, the amount of interest not paid by March 31 but paid during the cashier's account settlement period.
Transfers to Postal Services Special Account Accumulated amount of fixed assets' purchase costs of the Postal Savings division transferred to the Postal Services Special Account
Net loss for the year Net loss incurred for the current fiscal year
(Credits)
From Ordinary deposits to Education deposits The year-end balance of each Postal Savings (the sum of interest and principle)
Dormant deposits Ordinary deposit accounts with no deposits or withdrawal transactions for more than 10 years (Since the "lapse of right" system was modified in FY 1995, ordinary deposit accounts with no credit or debit transactions for more than 10 years are classified as dormant deposits, which will remain as deposits for a further 10 years).
Accrued expenses Expenses incurred but not paid, e.g. interest on Postal Savings
Unsettled loan moneys Among repayments of loans (Yu-Yu Loans) by March 31, those not settled by March 31 and therefore not included in revenues
Reserve Account Accumulated profits up to the preceding fiscal year
Net profit for the year Net profit accrued for the current fiscal year

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