Provision of reserve for outstanding claims

支払備金繰入

Reserve for guarantee obligation

保証債務積立金

Provision of reserve for guarantee obligations

保証債務積立金の積立

Reversal of reserve for guarantee obligations

保証債務積立金の取崩

Increase (decrease) in reserve for outstanding claims

支払備金の増減額（△は減少）

Reserve for outstanding claims

支払備金

Reserve for guarantee obligations

保証債務積立金

Reserve for financial instruments transaction liabilities

金融商品取引責任準備金

Reserve for interest on installment savings

給付補填備金

Reversal of general reserve

別途積立金の取崩

Adjustment to reserve due to change in tax rate

税率変更による積立金の調整額

Reversal of reserve for tax purpose reduction entry of depreciable assets

償却資産圧縮積立金の取崩

Provision of reserve for tax purpose reduction entry of replacement assets

買換資産圧縮積立金の積立

Reversal of reserve for tax purpose reduction entry of replacement assets

買換資産圧縮積立金の取崩

Provision of reserve for property replacement

買換資産積立金の積立

Reversal of reserve for property replacement

買換資産積立金の取崩

Provision of special reserve

特別積立金の積立

Reversal of special reserve

特別積立金の取崩

Provision of general reserve

別途積立金の積立

Provision of reserve for special depreciation

特別償却積立金の積立

Reversal of reserve for tax purpose reduction entry of land

土地圧縮積立金の取崩