Due to foreign banks (our accounts)

外国他店借

Foreign bills sold

売渡外国為替

Foreign bills payable

未払外国為替

Foreign exchanges

外国為替

Due from foreign banks (our accounts)

外国他店預け

Due from foreign banks (their accounts)

外国他店貸

Foreign bills bought

買入外国為替

Foreign bills receivable

取立外国為替

Foreign exchange losses (gains)

為替差損益（△は益）

Sales of shares of foreign consolidated subsidiaries

在外連結子会社等の株式の売却による増減

Change in scope of consolidation – foreign currency translation adjustment

連結範囲の変動に伴う為替換算調整勘定の増減

Inserted directly into net assets – foreign currency translation adjustment

純資産の部に直接計上された為替換算調整勘定の増減

Foreign currency translation adjustment, before tax

為替換算調整勘定（税引前）

Foreign exchange losses

為替差損

Foreign exchange gains

為替差益

Foreign currency translation adjustment

為替換算調整勘定

Foreign exchange loss

為替差損

Foreign exchange gain

為替差益

Foreign exchange gain (loss)

為替差損益（△は損失）

Foreign exchange loss (gain)

為替差損益（△は益）

Exchange differences on translation of foreign operations

在外営業活動体の外貨換算差額