Decrease (increase) in cash paid for subscription
募集等払込金の増減額（△は増加）
JGAAP
Increase (decrease) in guarantee deposits received
受入保証金の増減額（△は減少）
Decrease (increase) in trade date accrual
約定見返勘定の増減額（△は増加）
Reversal of reserve for financial instruments transaction liabilities
金融商品取引責任準備金戻入
Increase (decrease) in borrowings secured by securities
有価証券担保借入金の増減額（△は減少）
Provision of reserve for financial instruments transaction liabilities
金融商品取引責任準備金繰入れ
Decrease/increase in loans/borrowings secured by securities
有価証券担保貸付金及び有価証券担保借入金の増減額
Real estate expenses
不動産関係費
Extraordinary profit
臨時利益
Loss (gain) from valuation of trading products
トレーディング商品評価損益（△は益）