短期社債（負債）の純増減（△）

Net increase (decrease) in short-term bonds payable

未払外国為替

Foreign bills payable

有価証券未払金

Accounts payable – securities trading account

支払手形・工事未払金等

Notes payable, accounts payable for construction contracts and other

支払手形・工事未払金

Notes payable, accounts payable for construction contracts

工事未払金

Accounts payable for construction contracts

長期未払金の返済による支出

Payments for long-term accounts payable – other

短期社債の純増減額（△は減少）

Net increase (decrease) in short-term bonds payable

長期未払金の増減額（△は減少）

Increase (decrease) in long-term accounts payable – other

未払法人税等（外形標準課税）の増減額（△は減少）

Increase (decrease) in income taxes payable – factor based tax