特定取引負債の増減額（△は減少）

Increase (decrease) in trading liabilities

商品有価証券の増減額（△は増加）

Decrease (increase) in trading securities

代理店貸の増減額（△は増加）

Decrease (increase) in agency accounts receivable

再保険貸の増減額（△は増加）

Decrease (increase) in reinsurance accounts receivable

その他資産（除く投資活動関連、財務活動関連）の増減額（△は増加）

Decrease (increase) in other investing and financing activities assets

代理店借の増減額（△は減少）

Increase (decrease) in agency accounts payable

再保険借の増減額（△は減少）

Increase (decrease) in reinsurance accounts payable

その他負債（除く投資活動関連、財務活動関連）の増減額（△は減少）

Increase (decrease) in other investing and financing activities liabilities

金銭の信託関係損益（△は益）

Loss (gain) on money held in trust

契約者配当金積立利息繰入額

Increase in interest portion of policyholder dividends