Increase (decrease) in accrued expenses

未払費用の増減額（△は減少）

Decrease (increase) in investment securities for sale

営業投資有価証券の増減額（△は増加）

Increase (decrease) in accrued liabilities

未払債務の増減額（△は減少）

Decrease (increase) in bad debts

固定化営業債権の増減額（△は増加）

Increase (decrease) in accrued consumption taxes

未払消費税等の増減額（△は減少）

Increase (decrease) in deferred installment income

割賦利益繰延の増減額（△は減少）

Increase (decrease) in accounts payable – bonuses

未払賞与の増減額（△は減少）

Increase (decrease) in income taxes payable – factor based tax

未払法人税等（外形標準課税）の増減額（△は減少）

Increase (decrease) in accounts payable – personnel expenses

未払人件費の増減額（△は減少）

Increase (decrease) in deposits received

預り金の増減額（△は減少）