商業手形の増減額（△は増加）
Decrease (increase) in commercial notes
Tag: in
借入有価証券代り金の増減額（△は増加）
Decrease (increase) in collateral money for securities borrowed
未払又は未収消費税等の増減額
Decrease/increase in consumption taxes receivable/payable
リース債権の増減額（△は増加）
Decrease (increase) in lease receivables
前払年金費用の増減額（△は増加）
Decrease (increase) in prepaid pension costs
前払費用の増減額（△は増加）
Decrease (increase) in prepaid expenses
保険積立金の増減額（△は増加）
Decrease (increase) in insurance funds
貯蔵品の増減額（△は増加）
Decrease (increase) in supplies
未収消費税等の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable
未成業務受入金の増減額（△は減少）
Increase (decrease) in advances received on service contracts in progress