Loss on transactions of futures markets

先物取引等取引損

Gain on transactions of futures markets

先物取引等取引益

Accounts payable – futures markets

先物取引未払金

Sales account of futures markets

先物取引売勘定

Accounts receivable – futures markets

先物取引未収入金

Purchase account of futures markets

先物取引買勘定

Increase (decrease) in futures transaction margin – customer (credit)

委託者先物取引差金（貸方）の増減額（△は減少）

Increase (decrease) in customers’ deposits received for commodity futures transaction

預り証拠金の増減額（△は減少）

Customers’ deposits received for commodity futures transaction

預り証拠金

Securities received as customers’ deposits for commodity futures transaction

預り証拠金代用有価証券

Decrease (increase) in futures transaction margin – customer (debit)

委託者先物取引差金（借方）の増減額（△は増加）

Futures transaction margin – own

自己先物取引差金

Futures transaction margin – customer

委託者先物取引差金

Initial margins of futures markets

先物取引受入証拠金

Initial margins of futures markets – liabilities

先物取引受入証拠金

Variation margins of futures markets

先物取引差金勘定

先物取引等取引損

Loss on transactions of futures markets

先物取引等取引益

Gain on transactions of futures markets

先物取引未払金

Accounts payable – futures markets

先物取引売勘定

Sales account of futures markets

先物取引買勘定

Purchase account of futures markets