商業手形の増減額（△は増加）
Decrease (increase) in commercial notes
日本基準
借入有価証券代り金の増減額（△は増加）
Decrease (increase) in collateral money for securities borrowed
リース債権の増減額（△は増加）
Decrease (increase) in lease receivables
未払又は未収消費税等の増減額
Decrease/increase in consumption taxes receivable/payable
リース債務の増減額（△は減少）
Increase (decrease) in lease obligations
預り金の増減額（△は減少）
Increase (decrease) in deposits received
リース投資資産の増減額（△は増加）
Decrease (increase) in investments in leases
長期前払費用の増減額（△は増加）
Decrease (increase) in long-term prepaid expenses
その他の流動資産の増減額（△は増加）
Decrease (increase) in other current assets
長期未払金の増減額（△は減少）
Increase (decrease) in long-term accounts payable – other
長期預り金の増減額（△は減少）
Increase (decrease) in long-term deposits received
破産更生債権等の増減額（△は増加）
Decrease (increase) in distressed receivables
敷金及び保証金の増減額（△は増加）
Decrease (increase) in leasehold and guarantee deposits
差入保証金の増減額（△は増加）
Decrease (increase) in guarantee deposits
預り敷金及び保証金の増減額（△は減少）
Increase (decrease) in leasehold and guarantee deposits received
預り保証金の増減額（△は減少）
Increase (decrease) in guarantee deposits received
営業投資有価証券の増減額（△は増加）
Decrease (increase) in investment securities for sale
固定化営業債権の増減額（△は増加）
Decrease (increase) in bad debts
割賦利益繰延の増減額（△は減少）
Increase (decrease) in deferred installment income
未払賞与の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses
預け金の増減額（△は増加）
Decrease (increase) in deposits paid