代理店借

Agency accounts payable

共同保険借

Coinsurance accounts payable

再保険借

Reinsurance accounts payable

特定取引未払金の純増減（△）

Net increase (decrease) in trading accounts payable

短期社債（負債）の純増減（△）

Net increase (decrease) in short-term bonds payable

未払外国為替

Foreign bills payable

有価証券未払金

Accounts payable – securities trading account

支払手形・工事未払金等

Notes payable, accounts payable for construction contracts and other

支払手形・工事未払金

Notes payable, accounts payable for construction contracts

工事未払金

Accounts payable for construction contracts

長期未払金の返済による支出

Payments for long-term accounts payable – other

短期社債の純増減額（△は減少）

Net increase (decrease) in short-term bonds payable

長期未払金の増減額（△は減少）

Increase (decrease) in long-term accounts payable – other

未払法人税等（外形標準課税）の増減額（△は減少）

Increase (decrease) in income taxes payable – factor based tax

未払人件費の増減額（△は減少）

Increase (decrease) in accounts payable – personnel expenses

未払金及び未払費用の増減額（△は減少）

Increase (decrease) in accounts payable – other, and accrued expenses

未払金の増減額（△は減少）

Increase (decrease) in accounts payable – other

未払賞与の増減額（△は減少）

Increase (decrease) in accounts payable – bonuses

債務勘定整理益

Gain on adjustment of account payable

長期設備関係支払手形

Long-term notes payable – facilities

長期設備関係未払金

Long-term accounts payable – facilities