Distribution of profit loss from partial exchange

一部交換に伴う当期純利益金額の分配額又は一部交換に伴う当期純損失金額の分配額（△）

Increase in surplus or decrease in deficit from partial exchange

当期一部交換に伴う剰余金増加額又は欠損金減少額

Decrease in surplus or increase in deficit from partial exchange

当期一部交換に伴う剰余金減少額又は欠損金増加額

Foreign exchange gains or losses

為替差損益

Sales – foreign exchange

売為替

Accounts payable – foreign exchange

為替未払金

Accounts receivable – foreign exchange

為替未収入金

Purchase – foreign exchange

買為替

Exchange related expenses

取引所関係費

Customers’ deposits received for foreign exchange transaction

外国為替取引預り証拠金

Margin deposits received for foreign exchange

外国為替受入証拠金

Margin for foreign exchange

外国為替差入証拠金

Loss on foreign exchange transactions

外国為替売買損

Gain on foreign exchange transactions

外国為替売買益

Domestic exchange settlement account, credit

未決済為替借

Domestic exchange settlement account, debit

未決済為替貸

Effect of exchange rate change on cash and cash equivalents

現金及び現金同等物に係る換算差額

Foreign exchange losses (gains)

為替差損益（△は益）

Loss on exchange from business combination

企業結合における交換損失

Gain on exchange from business combination

企業結合における交換利益

Foreign exchange losses

為替差損