Financial Statements, JFC
From October 1, 2008 to March 31, 2012

Japan Bank for International Cooperation, Japan Finance Corporation

Account for JBIC Operations

The balance sheets, statements of operations, statements of changes in net assets, and notes to the non-consolidated financial statements of Account for JBIC operation were prepared in Japanese in accordance with Article 42 of the Japan Finance Corporation Act as well as Article 435 Paragraph 2 of the Companies Act, and audited by Ernst & Young ShinNihon LLC in accordance with Article 42 of the Japan Finance Corporation Act as well as Article 436 Paragraph 2 Item1 of the Companies Act.

Financial statements and notes in English were prepared based on these audited financial statements and notes in Japanese.

Financial Account Related to the Financial Operations for Facilitating Realignment of United States Forces in Japan

The balance sheets, statements of operations, statements of changes in net assets, and notes to the non-consolidated financial statements of Financial Account Related to the Financial Operations for Facilitating Realignment of United States Forces in Japan were prepared in Japanese in accordance with Article 42 of the Japan Finance Corporation Act, which shall apply by making replacements pursuant to the provisions of Paragraph 1 Article 22 of the Act on Special Measures concerning Smooth Implementation of Realignment of United States Forces in Japan, as well as Article 435 Paragraph 2 of the Companies Act, and audited by Ernst & Young ShinNihon LLC in accordance with Article 42 of the Japan Finance Corporation Act, which shall apply by making replacements pursuant to the provisions of Paragraph 1 Article 22 of the Act on Special Measures concerning Smooth Implementation of Realignment of United States Forces in Japan. as well as Article 436 Paragraph 2 Item1 of the Companies Act.
Financial statements and notes in English were prepared based on these audited financial statements and notes in Japanese.