Interest on collateral money received for securities lent

貸付有価証券代り金利息

Interest on collateral money for securities borrowed

借入有価証券代り金利息

Interest on loans for margin transactions

貸借取引貸付金利息

Reserve for tax purpose reduction entry of replacement assets

買換資産圧縮積立金

Reserve for property replacement

買換資産積立金

Deposits for subscriptions of treasury shares

自己株式申込証拠金

Reserve for special depreciation

特別償却積立金

Revaluation reserve for land

土地再評価差額金

Reserve for retirement allowance for directors (and other officers)

役員退職積立金

Reserve for tax purpose reduction entry

圧縮積立金