Decrease (increase) in advance paid

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1. 立替金の増減額（△は増加）

   Translation: Decrease (increase) in advance paid...

2. Decrease (increase) in advances paid

   Translation: 立替金の増減額（△は増加）...

3. Decrease (increase) in deposits paid

   Translation: 預け金の増減額（△は増加）...

4. Decrease (increase) in advance payments – trade

   Translation: 前渡金の増減額（△は増加）...

5. Decrease (increase) in cash paid for subscription

   Translation: 募集等払込金の増減額（△は増加）...

6. Increase (decrease) in provision for bonuses

   Translation: 賞与引当金の増減額（△は減少）...

7. Decrease (increase) in insurance funds

   Translation: 保険積立金の増減額（△は増加）...

8. Decrease (increase) in other current assets

   Translation: その他の流動資産の増減額（△は増加）...

9. Decrease (increase) in accounts receivable – operating loans

   Translation: 営業貸付金の増減額（△は増加）...

10. Decrease in surplus or increase in deficit from partial exchange

    Translation: 当期一部交換に伴う剰余金減少額又は欠損金増加額...