割賦債権の増減額（△は増加）

Decrease (increase) in installment receivables

その他の営業資産の増減額（△は増加）

Decrease (increase) in other operating assets

賃貸料等未収入金の増減額（△は増加）

Decrease (increase) in accounts receivable – lease

賃貸資産の増減額（△は増加）

Decrease (increase) in assets for lease

商品取引責任準備金の増減額（△は減少）

Increase (decrease) in reserve for commodities transaction liabilities

委託者未収金の増減額（△は増加）

Decrease (increase) in accounts receivable – customer

委託者先物取引差金（借方）の増減額（△は増加）

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

委託者先物取引差金（貸方）の増減額（△は減少）

Increase (decrease) in futures transaction margin – customer (credit)

預り証拠金の増減額（△は減少）

Increase (decrease) in customers’ deposits received for commodity futures transaction

その他の売上債権の増減額（△は増加）

Decrease (increase) in other trade receivables