Loss (gain) on separate accounts

特別勘定資産運用損益（△は益）

Loss on separate accounts

特別勘定資産運用損

Gain on separate accounts

特別勘定資産運用益

Agency accounts payable

代理店借

Coinsurance accounts payable

共同保険借

Reinsurance accounts payable

再保険借

Foreign reinsurance accounts payable

外国再保険借

Agency accounts receivable

代理店貸

Foreign agency accounts receivable

外国代理店貸

Coinsurance accounts receivable

共同保険貸