일본 유바리시는 출납정리기간에 일시차입을 하여 전년도 부채를 갚는 방식으로 재정상태를 숨기다가 파산선고를 받았다.
Yubari City, Japan, was declared bankrupt after concealing its financial position by paying off the previous year's debt by making a temporary loan during the cashier's settlement period.