Specific notes payable

特定約束手形

Notes receivable from subsidiaries and associates – trade

関係会社受取手形

Notes, accounts receivable – trade, and accrued freight

受取手形、売掛金及び未収運賃

Notes payable, accounts payable for construction contracts

支払手形・工事未払金

Notes payable, accounts payable for construction contracts and other

支払手形・工事未払金等

Notes receivable, accounts receivable from completed construction contracts and other

受取手形・完成工事未収入金等

Notes receivable, accounts receivable from completed construction contracts

受取手形・完成工事未収入金

Payments for sales of notes receivable – trade

手形売却に伴う支払額

Decrease (increase) in commercial notes

商業手形の増減額（△は増加）

Increase (decrease) in notes discounted

割引手形の増減額（△は減少）

Interest expenses and loss on sales of notes receivable – trade

支払利息及び手形売却損

Loss on sales of notes receivable – trade

手形売却損

Long-term notes payable – facilities

長期設備関係支払手形

Notes payable – facilities

設備関係支払手形

Non-operating notes payable

営業外支払手形

Notes and accounts payable – trade

支払手形及び買掛金

Notes payable – trade

支払手形

Trade notes and accounts payable

支払手形及び営業未払金

Commercial notes

商業手形

Non-operating notes receivable

営業外受取手形

Notes and accounts receivable – trade, net

受取手形及び売掛金（純額）