Operating expenses – general
事業経費
日本基準
Association and other membership fee
協会費諸会費
Reserve for guarantee obligation
保証債務積立金
Provision of reserve for guarantee obligations
保証債務積立金の積立
Reversal of reserve for guarantee obligations
保証債務積立金の取崩
Increase (decrease) in liability reserves
責任準備金の増減額（△は減少）
Decrease (increase) in deferred guarantee fee
未収保証料の増減額（△は増加）
Deposits for leased rooms
借室保証金
Increase (decrease) in reserve for outstanding claims
支払備金の増減額（△は減少）
Reserve for outstanding claims
支払備金
Liability reserves
責任準備金
Reserve for guarantee obligations
保証債務積立金
Guarantee income
収入保証料
Income from securities and derivatives related to trading transactions
特定取引有価証券収益
Income from trading-related financial derivatives transactions
特定金融派生商品収益
Other trading income
その他の特定取引収益
Expenses on trading securities and derivatives
商品有価証券費用
Expenses on securities and derivatives related to trading transactions
特定取引有価証券費用
Expenses on trading-related financial derivatives transactions
特定金融派生商品費用
Other trading expenses
その他の特定取引費用
Gain on trading account securities transactions
商品有価証券収益