契約者配当準備金繰入額（△は戻入額）

Provision (reversal) of reserve for dividends to policyholders

契約者配当金積立利息繰入額

Increase in interest portion of policyholder dividends

貸付金償却

Amortization of loans

賃貸用不動産等減価償却費

Depreciation of real estate for rent

価格変動準備金戻入額

Reversal of reserve for price fluctuation

固定資産等処分損

Loss on disposal of non-current assets

価格変動準備金繰入額

Provision of reserve for price fluctuation

不動産圧縮損

Loss on tax purpose reduction entry of real estate

契約者配当準備金繰入額

Provision of reserve for dividends to policyholders

保険金据置支払による支出

Purchase of deferred annuity payments

保険業法第113条繰延資産償却費

Amortization of deferred assets under article 113 of Insurance Business Act

固定資産等処分益

Gain on disposal of non-current assets

保険業法第112条評価益

Gain on valuation under article 112 of Insurance Business Act

責任準備金等繰入額

Provision of policy reserve and other

支払備金繰入額

Provision of outstanding claims

責任準備金繰入額

Provision of policy reserve

責任準備金戻入額

Reversal of policy reserve

責任準備金等戻入額

Reversal of policy reserve and other

支払備金戻入額

Reversal of reserve for outstanding claims

その他の負債

Rest of other liabilities

保険業法第113条繰延資産

Deferred assets under article 113 of Insurance Business Act