Fiscal consolidation judgment ratio (fiscal consolidation ratio)

Published 2019 years 03 month 12 Date

By law (Financial Soundness Law) about the health of the financial local governments, it will be announced to calculate the results of the restoration judgment ratio and funding shortfall ratio of NAGAWA.

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* On the Nagano Prefecture homepage, you can download the situation such as the fiscal consolidation ratio of the municipalities in the prefecture.

https://www.pref.nagano.lg.jp/shichoson/kensei/shichoson/zaise/gaiyo/index.html

Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
March 26 year financial results based on fiscal consolidation judgment ratio [PDF: 175KB]
March 25 year financial results based on fiscal consolidation judgment ratio [PDF: 174KB]
March 24 year financial results based on fiscal consolidation judgment ratio [PDF: 86KB]
March 23 year financial results based on fiscal consolidation judgment ratio [PDF: 128KB]
March 22 year financial results based on fiscal consolidation judgment ratio [PDF: 136KB]
March 21 year financial results based on fiscal consolidation judgment ratio [PDF: 54KB]
March 20 year financial results based on fiscal consolidation judgment ratio [PDF: 74KB]
March 19 year financial results based on fiscal consolidation judgment ratio [PDF: 112KB]

Overview of the Act (financial Soundness Law) about the health of the financial local governments

■ intent is
Heisei was established in 20 June "Law Relating to the Financial Soundness of local governments (hereinafter referred to as the" Financial Soundness Law ")" is enough to system of local fiscal reconstruction promotion special measures law is the so-called "Yubari problem" based on the fact that did not function, is substantially revised for the first time in half a century, it will be a system which has improved its problems.
This law, the financial publication of the four indicators as the restoration judgment ratio are obliged, to the provision of the "early soundness criteria" as a yellow card, further, National Health Insurance business special accounts, such as public enterprises and the third sector accounting that the scope has been extended to of, thing that was introduced a system to encourage as lack of funds ratio the soundness of public enterprises management at an early stage.
These indicators are intended to be released from fiscal 19 year financial results (around March 20 year autumn), also, in conjunction with the publication from March 20 year financial results (around March 21 year autumn), Early Strengthening planning and to organizations that exceeds the reference development of financial recovery plan and management health plan will be required.

■ If more than the Early Strengthening criteria
Among the fiscal consolidation judgment ratio, if you exceed either early soundness criteria, determined through voting the fiscal consolidation plan of the Congress, promptly with the publication, it will be reported to the Minister of Internal Affairs and Communications, the prefectural governor you. It also requires that the annual report the implementation status in Parliament, to publish.

■ more than the financial rebuilding criteria and
Among the fiscal consolidation judgment ratio, if any of the playback judgment ratio ((an indicator of 1) ~ (3)) has exceeded the financial rebuilding criteria, determined through a vote of parliament financial revitalization plan, announced in faster are supposed to be, financial rehabilitation plan, consult with the Minister of Internal Affairs and Communications, you can ask for its consent. In addition, local governments that defines the financial rehabilitation plan (financial rebuilding organizations), every year, report the implementation status in parliament, has been obliged to publish.
In addition, unless the consensus of the Minister of Internal Affairs and Communications is obtained in the fiscal rehabilitation plan, it is said that local bonds can not be issued except for disaster restoration projects.

■ When the lack of funds ratio more than
Public enterprises accounting beyond the management soundness criteria, you will need to formulate a rehabilitation plan.

For more information, please visit here.

Overview of Financial Soundness Law [PDF: 138KB]

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