委託者未払金の増減額（△は減少）
Increase (decrease) in accounts payable – customer
その他の売上債権の増減額（△は増加）
Decrease (increase) in other trade receivables
預り証拠金の増減額（△は減少）
Increase (decrease) in customers’ deposits received for commodity futures transaction
委託者先物取引差金（貸方）の増減額（△は減少）
Increase (decrease) in futures transaction margin – customer (credit)
委託者先物取引差金（借方）の増減額（△は増加）
Decrease (increase) in futures transaction margin – customer (debit)
委託者未収金の増減額（△は増加）
Decrease (increase) in accounts receivable – customer
商品取引責任準備金の増減額（△は減少）
Increase (decrease) in reserve for commodities transaction liabilities
商品取引責任準備金繰入額
Provision of reserve for commodities transaction liabilities
商品取引責任準備金戻入額
Reversal of reserve for commodities transaction liabilities
電算機費
Computer expenses