Decrease (increase) in futures transaction margin – customer (debit)
委託者先物取引差金（借方）の増減額（△は増加）
Decrease (increase) in accounts receivable – customer
委託者未収金の増減額（△は増加）
Increase (decrease) in reserve for commodities transaction liabilities
商品取引責任準備金の増減額（△は減少）
Provision of reserve for commodities transaction liabilities
商品取引責任準備金繰入額
Reversal of reserve for commodities transaction liabilities
商品取引責任準備金戻入額
Computer expenses
電算機費
Exchange related expenses
取引所関係費
Net gain on trading
売買損益
Brokerage income
受取手数料
Reserve for commodities transaction liabilities
商品取引責任準備金