剰余金又は欠損金（△）
Surplus (deficit)
日本基準
収益調整金
Revenue adjustment
（分配準備積立金）
Reserve for distribution
評価益調整勘定
Valuation gain adjustment accounts
（株価変動準備金）
Reserve for stock price fluctuation
分配準備積立金取崩し額
Reversal of reserve for dividends
買取受益権
Acquired beneficiary right
損益及び剰余金計算書
Statement of income and retained earnings
想定元本支払負債
Notional principal payable liability
貸付取引有価証券
Securities of loan trade
売為替
Sales – foreign exchange
為替未払金
Accounts payable – foreign exchange
先物取引未払金
Accounts payable – futures markets
先物取引売勘定
Sales account of futures markets
コール・オプション（売）
Call options
差入保証金代用有価証券
Securities received as customers’ deposits for guarantee deposits
プット・オプション（売）
Put options
差入委託証拠金代用有価証券
Securities received as customers’ deposits for customers’ margin
未払株式払込金
Unpaid share subscription
元本等
Principal and other
未払解約金
Redemption payable