Japan Finance 18-K/A Annual report (foreign governments) (amended)

Exhibit 4

BALANCE SHEET

Japan Bank for International Cooperation (as the international arm of JFC) (unaudited)

	March 31, 2009			March 31, 2009
	(In millions of yen)			(In millions of U.S. dollars)
Assets:
Cash and due from banks	¥	239,218		$	2,435
Cash		0			0
Due from bank		239,218			2,435
Receivables under resale agreements		—			—
Securities		10,920			111
Government bonds		—			—
Corporate bonds		—			—
Stocks		—			—
Other securities		10,920			111
Loans and bills discounted		7,243,068			73,736
Loans on deeds		7,243,068			73,736
Other assets		698,794			7,114
Prepaid expenses		253			3
Accrued income		44,979			458
Derivatives other than for trading-assets		633,638			6,451
Agency accounts receivable		—			—
Other		19,923			202
Property, plant and equipment		38,307			390
Buildings		3,798			39
Land		33,881			345
Lease assets		97			1
Construction in progress		123			1
Other		405			4
Intangible assets		2,821			29
Software		2,330			25
Lease assets		343			3
Other		147			1
Customers’ liabilities for acceptances and guarantees		1,650,329			16,801
Allowance for loan losses		(126,500	)		(1,288	)
Total assets	¥	9,756,961		$	99,328

1

	March 31, 2009			March 31, 2009
	(In millions of yen)			(In millions of U.S. dollars)
Liabilities:
Borrowed money	¥	4,019,847		$	40,923
Borrowings		4,019,847			40,923
Short-term Bonds payable		—			—
Bonds payable		2,093,214			21,309
Entrusted funds		—			—
Reserve for insurance policy liabilities		—			—
Other liabilities		35,448			361
Accrued expenses		28,175			287
Unearned revenue		5,250			53
Derivatives other than for trading-liabilities		1,477			15
Lease obligations		463			5
Other		80			1
Provision for bonuses		581			6
Provision for directors’ bonuses		7			0
Provision for retirement benefits		11,611			118
Provision for directors’ retirement benefits		5			0
Reserve for compensation losses		—			—
Acceptances and guarantees		1,650,329			16,801
Total liabilities	¥	7,811,046		$	79,518
Net Assets:
Capital Stock	¥	1,035,500		$	10,542
Capital Surplus		—			—
Special reserve for administrative improvement funds		—			—
Legal capital Surplus		—			—
Retained earnings		739,430			7,527
Legal retained earnings		712,592			7,254
Other retained earnings		26,838			273
Retained earnings brought forward		26,838			273
Total shareholders’ equity		1,774,930			18,069
Valuation and difference on available for sale securities		(1,064	)		(10	)
Deferred gains or losses on hedges		172,049			1,751
Valuation and translation adjustments		170,984			1,741
Total net assets	¥	1,945,915		$	19,810
Total liabilities and net assets	¥	9,756,961		$	99,328

2

STATEMENTS OF OPERATIONS

Japan Bank for International Cooperation (as the international arm of JFC) (unaudited)

	March 31, 2009		March 31, 2009
	In millions of yen		In millions of U.S. dollars
Ordinary income:	¥	97,740	$	995
Interest income		93,554		952
Interest on loans and discounts		93,512		952
Interest and dividends on securities		—		—
Interest on receivables under resale agreements		—		—
Interest on deposit with banks		42		0
Other interest income		0		0
Fees and Commissions		3,697		38
Fees and commissions on compensation security contract		—		—
Other fees and commissions		3,697		38
Insurance premiums and other		—		—
Insurance premiums		—		—
Other ordinary income		259		3
Income from derivatives other than for trading or hedging		259		3
Receipts from the national budget		—		—
Receipts from general account of the national budget		—		—
Receipts from special account of the national budget		—		—
Other income		229		2
Other		229		2
Ordinary expenses:		77,810		792
Interest expenses		66,011		672
Interest on call money		—		—
Interest on borrowings and rediscounts		24,392		248
Interest on short-term bonds		—		—
Interest on bonds		28,806		294
Interest on interest swaps		12,812		130
Other interest expenses		—		—
Fees and commissions payments		578		6
Other fees and commissions		578		6
Expenses on insurance claims and other		—		—
Expenses on insurance claims		—		—
Recoveries of insurance claims		—		—
Provision of reserve for insurance policy liabilities		—		—
Other ordinary expenses		2,852		29
Loss on foreign exchange transactions		2,738		28
Loss on devaluation of bonds		—		—
Amortization of bond issuance cost		—		—
Expenses on derivatives other than for trading or hedging		—		—
Other		114		1
General and administrative expenses		8,145		83
Other expenses		222		2
Provision of allowance for loan losses		195		2
Provision of reserve for compensation losses		—		—
Written-off of loans		—		—
Losses on devaluation of stocks and other securities		12		0
Other		14		0
Ordinary income		19,929		203
Extraordinary income		6,947		70
Gain on disposal of noncurrent assets		0		0
Recoveries of written-off claims		2,372		24
Gain on debt assumption agreement		4,575		46
Other		0		0
Extraordinary losses		39		0
Loss on disposal of noncurrent assets		39		0
Other		—		—
Net income	¥	26,838	$	273

3

STATEMENTS OF CASH FLOWS

Japan Bank for International Cooperation (as the international arm of JFC) (unaudited)

	March 31, 2009			March 31, 2009
	In millions of yen			In millions of U.S. dollars
Net cash used in operating activities
Net income	¥	26,838		$	273
Depreciation and amortization		888			9
Increase in allowance for loan losses		187			2
Increase in reserve for insurance policy liabilities		—			—
Increase in provision for bonuses		23			0
Increase in provision for directors’ bonuses		7			0
Increase in provision for retirement benefits		272			3
Increase in provision for directors’ retirement benefits		5			0
Increase in reserve for compensation losses		—			—
Gain on fund management		(93,554	)		(952	)
Financing expenses		66,011			672
Loss related to securities		26			0
Foreign exchange losses		7,599			77
Loss on disposal of noncurrent assets		38			1
Net increase in loans and bills discounted		(432,602	)		(4,404	)
Net increase in borrowed money		577,763			5,882
Net increase in entrusted funds		—			—
Net increase in deposit		—			—
Net increase in receivables under resale agreements		—			—
Net increase in short-term corporate bonds		—			—
Decrease in straight bonds-issuance and redemption		(119,462	)		(1,216	)
Proceeds from fund management		101,269			1,031
Payments for finance		(72,950	)		(743	)
Other		(86,742	)		(883	)
Subtotal		(24,379	)		(248	)
Net cash used in operating activities		(24,379	)		(248	)
Net cash used in investing activities
Purchase of securities		(1,304	)		(13	)
Proceeds from redemption of securities		—			—
Purchase from sales of property, plant and equipment		(220	)		(3	)
Proceeds from sales of property, plant and equipment		1			0
Purchase of intangible assets		(216	)		(2	)
Proceeds from sales of intangible assets		—			—
Net cash used in investing activities		(1,740	)		(18	)
Net cash provided by financing activities
Proceeds from issuance of common stock		30,000			305
Repayments of lease obligations		(59	)		(1	)
Net cash provided by financing activities		29,940			304
Effect of exchange rate change on cash and cash equivalents		(7,598	)		(77	)
Net decrease in cash and cash equivalents		(3,778	)		(39	)
Cash and cash equivalents at the beginning of period		242,997			2,474
Cash and cash equivalents at the end of period	¥	239,218		$	2,435

4