Reserve for dividends to policyholders

契約者配当準備金

Securities sold for short sales

売付有価証券

Reserve for price fluctuation

価格変動準備金

Decrease (increase) in cash collateral pledged for securities borrowed

借入有価証券担保金の増減額（△は増加）

Decrease (increase) in cash segregated as deposits for customers

顧客分別金信託の増減額（△は増加）

Increase (decrease) in reserve for financial instruments transaction liabilities

金融商品取引責任準備金の増減額（△は減少）

Reversal of reserve for financial instruments transaction liabilities

金融商品取引責任準備金戻入

Decrease/increase in assets/liabilities for margin transaction

信用取引資産及び信用取引負債の増減額

Provision of reserve for financial instruments transaction liabilities

金融商品取引責任準備金繰入れ

Decrease (increase) in cash paid for subscription

募集等払込金の増減額（△は増加）

Commission for underwriting, secondary distribution and solicitation for selling and others for professional investors

引受け・売出し・特定投資家向け売付け勧誘等の手数料

Fees for offering, secondary distribution and solicitation for selling and others for professional investors

募集・売出し・特定投資家向け売付け勧誘等の取扱手数料

Net gain on trading of investment securities for sale

営業投資有価証券売買損益

Guarantee deposits received for others

その他の受入保証金

Accounts for non-received securities and others

有価証券等受入未了勘定

Margin deposits received for foreign exchange

外国為替受入証拠金

Deposit for due bill

有価証券引渡票支払金

Margin for foreign exchange

外国為替差入証拠金

Guarantee deposits for others

その他の差入保証金

Accounts for non-delivered securities and others

有価証券等引渡未了勘定

Cash received for securities lending on margin transactions

信用取引貸証券受入金