再保険貸の増減額（△は増加）

Decrease (increase) in reinsurance accounts receivable

代理店借の増減額（△は減少）

Increase (decrease) in agency accounts payable

再保険借の増減額（△は減少）

Increase (decrease) in reinsurance accounts payable

特別勘定資産運用損

Loss on separate accounts

特別勘定資産運用益

Gain on separate accounts

代理店借

Agency accounts payable

共同保険借

Coinsurance accounts payable

再保険借

Reinsurance accounts payable

外国再保険借

Foreign reinsurance accounts payable

代理店貸

Agency accounts receivable