Decrease (increase) in operating loans receivable

営業貸付金の増減額（△は増加）

Increase (decrease) in accrued expenses

未払費用の増減額（△は減少）

Decrease (increase) in investment securities for sale

営業投資有価証券の増減額（△は増加）

Increase (decrease) in accrued liabilities

未払債務の増減額（△は減少）

Decrease (increase) in bad debts

固定化営業債権の増減額（△は増加）

Decrease (increase) in advances paid

立替金の増減額（△は増加）

Decrease (increase) in deposits paid

預け金の増減額（△は増加）

Increase (decrease) in unearned revenue

前受収益の増減額（△は減少）

Increase (decrease) in advances received

前受金の増減額（△は減少）

Decrease (increase) in advance payments – trade

前渡金の増減額（△は増加）