Decrease (increase) in advances paid

立替金の増減額（△は増加）

Decrease (increase) in deposits paid

預け金の増減額（△は増加）

Accounts payable – ordinary transactions, paid in short term

通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの

Deposits paid to subsidiaries and associates

関係会社預け金

Advances paid

立替金

Deposits paid

預け金

Dividends paid to owners of parent

親会社の所有者への配当金の支払額

Income taxes refund (paid)

法人所得税の支払額又は還付額（△は支払）

親会社による配当金の支払額

Dividends paid by parent company

分配金の支払額

Distributions paid

利益超過分配金の支払額

Distributions paid in excess of earnings

一時差異等調整引当額による利益超過分配金の支払額

Distributions paid in excess of earnings from allowance for temporary difference adjustments

時効成立後支払分配金・償還金

Dividends and redemption paid – prescription

正味支払保険金

Net claims paid

生命保険金等

Life insurance claims paid

契約者配当金の支払額

Dividends paid to policyholders

募集等払込金の増減額（△は増加）

Decrease (increase) in cash paid for subscription

立替金の増減額（△は増加）

Decrease (increase) in advance paid

募集等払込金

Cash paid for offering

支払差金勘定

Variation margin paid

資金調達による支出

Interest paid