Deferred assets under article 113 of Insurance Business Act

保険業法第113条繰延資産

Decrease (increase) in deferred guarantee fee

未収保証料の増減額（△は増加）

Deferred debenture discounts

債券繰延資産

Payments for deferred assets

繰延資産の取得による支出

Increase (decrease) in deferred installment income

割賦利益繰延の増減額（△は減少）

Amortization of deferred assets

繰延資産償却額

Inserted directly into net assets – deferred gains or losses on hedges

純資産の部に直接計上された繰延ヘッジ損益の増減

Income taxes – deferred

法人税等調整額

Deferred gains or losses on hedges, before tax

繰延ヘッジ損益（税引前）

Deferred gains or losses on hedges

繰延ヘッジ損益