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Alterations in "Assets and Liabilities of Financial Institutions, etc."

January 8, 2003
Bank of Japan

The files for "Assets and Liabilities of Financial Institutions, etc." were changed as follows:

Table : Alterations in "Assets and Liabilities of Financial Institutions, etc."
File Alterations The name of the items
  • Assets and Liabilities of Domestically Licensed Banks (Banking Accounts)
  • Assets and Liabilities of Domestically Licensed Banks (Banking Accounts) (Average Outstanding)
  • Assets and Liabilities of City Banks
  • Assets and Liabilities of Regional Banks
  • Assets and Liabilities of Regional Banks II
Added items
  • Receivables under Securities Borrowing Transactions
  • Short-term Corporate Bonds(Assets)
  • Payables under Securities Lending Transactions
  • Short-term Corporate Bonds(Liabilities)
  • Capital Surplus
  • Retained Earnings
Changed names
  • Convertible Bonds --> Bonds with Warrants
  • Other Earned Surplus --> Other Capital Surplus
  • Revaluation Reserve for Land, Net of Taxes --> Land Revaluation Excess
  • Net Unrealized Gains(Losses) on Non-trading Securities Available for Sale, Net of Taxes --> Net Unrealized Losses on Other Securities
Stopped updating Earned Surplus
Principal Assets and Liabilities of Overseas Branches of Domestically Licensed Banks Added items
  • Receivables under Securities Borrowing Transactions
  • Payables under Securities Lending Transactions
Principal Assets and Liabilities of Foreign Banks in Japan Added items
  • Receivables under Securities Borrowing Transactions
  • Payables under Securities Lending Transactions
Changed names Net Unrealized Gains(Losses) on Non-trading Securities Available for Sale, Net of Taxes --> Net Unrealized Losses on Other Securities