当期一部交換に伴う剰余金減少額又は欠損金増加額

Decrease in surplus or increase in deficit from partial exchange

一部交換に伴う当期純利益金額の分配額又は一部交換に伴う当期純損失金額の分配額（△）

Distribution of profit loss from partial exchange

為替差損益

Foreign exchange gains or losses

売為替

Sales – foreign exchange

為替未払金

Accounts payable – foreign exchange

為替未収入金

Accounts receivable – foreign exchange

買為替

Purchase – foreign exchange

外国為替取引預り証拠金

Customers’ deposits received for foreign exchange transaction

取引所関係費

Exchange related expenses

外国為替受入証拠金

Margin deposits received for foreign exchange