Decrease (increase) in futures transaction margin – customer (debit)

委託者先物取引差金（借方）の増減額（△は増加）

Futures transaction margin – own

自己先物取引差金

Futures transaction margin – customer

委託者先物取引差金

Initial margins of futures markets

先物取引受入証拠金

Initial margins of futures markets – liabilities

先物取引受入証拠金

Variation margins of futures markets

先物取引差金勘定

先物取引等取引損

Loss on transactions of futures markets

先物取引等取引益

Gain on transactions of futures markets

先物取引未払金

Accounts payable – futures markets

先物取引売勘定

Sales account of futures markets