New Publication to Explain How to Read Bank Disclosures (written in Japanese)

In view of the growing interest among consumers in bank operating information, Zenginkyo published, as part of its public relations activity in fiscal 2003, two pamphlets that explain how to read bank disclosures. These pamphlets were distributed to members and consumer centers nationwide.

1. "Explaining Bank Disclosures in Plain Terms Part 1 ~ a simple explanation of bank disclosures ~"

- The first part of this volume consists of a "simple explanation" and the second part of an "extended explanation."

- In the first part, the keys to reading bank disclosure statements are explained in simple terms using a Q&A format.

- In the second part, the composition and characteristics of balance sheets and profit and loss statements, which form the basis of bank financial statements, are explained.

- A case study is inserted that analyzes the profitability and soundness of a fictitious bank based on its financial statements.

2. "Explaining Bank Disclosures in Plain Terms Part 2 ~ a detailed explanation of bank disclosures ~"

- This volume is an advanced version of Part 1.

- The nonperforming loan problem, as well as newly introduced accounting standards for consolidated accounting, tax effect accounting and financial instrument accounting are explained.

Note: These pamphlets can be ordered in the "Publication" section of Zenginkyo's website. (free-of-charge)