Accrued premiums

未収保険料

Accrued guarantee

未収保証料

Increase (decrease) in accrued expenses

未払費用の増減額（△は減少）

Increase (decrease) in accrued liabilities

未払債務の増減額（△は減少）

Increase (decrease) in accrued consumption taxes

未払消費税等の増減額（△は減少）

Increase (decrease) in accounts payable – other, and accrued expenses

未払金及び未払費用の増減額（△は減少）

Accrued bonuses

未払賞与

Accrued consumption taxes

未払消費税等

Accrued taxes

未払税金

Accrued alcohol tax

未払酒税