先物取引未収入金

Accounts receivable – futures markets

預り証拠金代用有価証券

Securities received as customers’ deposits for commodity futures transaction

委託者先物取引差金（借方）の増減額（△は増加）

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

委託者先物取引差金（貸方）の増減額（△は減少）

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

預り証拠金の増減額（△は減少）

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

自己先物取引差金

Futures transaction margin – own

委託者先物取引差金

Futures transaction margin – customer

預り証拠金

Customers’ deposits received for commodity futures transaction

先物取引受入証拠金

Initial margins of futures markets

先物取引差入証拠金

Initial margins of futures markets

先物取引差金勘定

Variation margins of futures markets