Loss on transactions of futures markets

先物取引等取引損

Accounts payable – futures markets

先物取引未払金

Sales account of futures markets

先物取引売勘定

Gain on transactions of futures markets

先物取引等取引益

Accounts receivable – futures markets

先物取引未収入金

Purchase account of futures markets

先物取引買勘定

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