Valuation gain adjustment accounts

評価益調整勘定

Valuation loss adjustment accounts

評価損調整勘定

Gain on valuation under article 112 of Insurance Business Act

保険業法第112条評価益

Loss (gain) from valuation of trading products

トレーディング商品評価損益（△は益）

Loss on valuation of securities

有価証券評価減

Loss on valuation of golf club memberships

ゴルフ会員権評価損

Loss on valuation of other investments

投資その他の資産評価損

Loss (gain) on sales and valuation of investment securities

投資有価証券売却及び評価損益（△は益）

Loss (gain) on valuation of investment securities

投資有価証券評価損益（△は益）

Loss (gain) on valuation of short-term and long-term investment securities

有価証券及び投資有価証券評価損益（△は益）