Payments for sales of notes receivable – trade

手形売却に伴う支払額

Decrease (increase) in trade receivables

営業債権の増減額（△は増加）

Increase (decrease) in trade payables

営業債務の増減額（△は減少）

Decrease (increase) in advance payments – trade

前渡金の増減額（△は増加）

Interest expenses and loss on sales of notes receivable – trade

支払利息及び手形売却損

Loss on sales of trade receivables

売上債権売却損

Loss on sales of notes receivable – trade

手形売却損

Notes and accounts payable – trade

支払手形及び買掛金

Notes payable – trade

支払手形

Accounts payable – trade

買掛金