Provision for doubtful accounts

貸倒引当金繰入額

評価損調整勘定

Valuation loss adjustment accounts

評価益調整勘定

Valuation gain adjustment accounts

為替未払金

Accounts payable – foreign exchange

先物取引未払金

Accounts payable – futures markets

為替未収入金

Accounts receivable – foreign exchange

先物取引未収入金

Accounts receivable – futures markets

外国投資勘定

Foreign investment accounts

営業貸付金の増減額（△は増加）

Decrease (increase) in accounts receivable – operating loans

賃貸料等未収入金の増減額（△は増加）

Decrease (increase) in accounts receivable – lease

その他の営業貸付債権

Accounts receivable – other loans to customers

賃貸料等未収入金

Accounts receivable – lease

委託者未払金

Accounts payable – customer

委託者未収金の増減額（△は増加）

Decrease (increase) in accounts receivable – customer

委託者未払金の増減額（△は減少）

Increase (decrease) in accounts payable – customer

委託者未収金

Accounts receivable – customer

未収入金の増減額（△は増加）

Decrease (increase) in accounts receivable

未収入金

Accounts receivable

未収入金（純額）

Accounts receivable, net

事業未収金

Operating accounts receivable

事業未収金（純額）

Operating accounts receivable, net