Valuation gain adjustment accounts

評価益調整勘定

Valuation loss adjustment accounts

評価損調整勘定

Accounts payable – futures markets

先物取引未払金

Accounts receivable – futures markets

先物取引未収入金

Foreign investment accounts

外国投資勘定

Accounts payable – foreign exchange

為替未払金

Accounts receivable – foreign exchange

為替未収入金

Decrease (increase) in accounts receivable – operating loans

営業貸付金の増減額（△は増加）

Decrease (increase) in accounts receivable – lease

賃貸料等未収入金の増減額（△は増加）

Increase (decrease) in accounts payable – customer

委託者未払金の増減額（△は減少）