Restated balance

Similar accounts

1. 会計方針の変更を反映した当期首残高

   Translation: Restated balance...

2. Balance sheet

   Translation: 貸借対照表...

3. Rent expenses on land and buildings

   Translation: 借地借家料...

4. Gain on sale of businesses

   Translation: 事業譲渡益...

5. Notes receivable – trade, net

   Translation: 受取手形（純額）...

6. Guaranteed deposits received for when issued transaction

   Translation: 発行日取引受入保証金...

7. Increase (decrease) in margin transaction liabilities

   Translation: 信用取引負債の増減額（△は減少）...

8. Reinsurance accounts payable

   Translation: 再保険借...

9. Provision of interest portion of reserve for dividends to policyholders

   Translation: 契約者配当金積立利息繰入額...

10. Provision (reversal) of reserve for dividends to policyholders

    Translation: 契約者配当準備金繰入額（△は戻入額）...