Valuation gain adjustment accounts

評価益調整勘定

Valuation loss adjustment accounts

評価損調整勘定

Gain on valuation under article 112 of Insurance Business Act

保険業法第112条評価益

Loss (gain) from valuation of trading products

トレーディング商品評価損益（△は益）

Loss on valuation of securities

有価証券評価減

Loss on valuation of golf club memberships

ゴルフ会員権評価損

Loss on valuation of other investments

投資その他の資産評価損

Loss (gain) on sales and valuation of investment securities

投資有価証券売却及び評価損益（△は益）

Loss (gain) on valuation of investment securities

投資有価証券評価損益（△は益）

Loss (gain) on valuation of short-term and long-term investment securities

有価証券及び投資有価証券評価損益（△は益）

Loss (gain) on valuation of derivatives

デリバティブ評価損益（△は益）

Loss (gain) on valuation of interest rate swaps

金利スワップ評価損益（△は益）

Loss (gain) on valuation of compound financial instruments

複合金融商品評価損益（△は益）

Loss (gain) on valuation of securities

有価証券評価損益（△は益）

Inserted directly into net assets – valuation difference on available-for-sale securities

純資産の部に直接計上されたその他有価証券評価差額金の増減

Valuation difference on available-for-sale securities, before tax

その他有価証券評価差額金（税引前）

Loss on valuation of real estate for sale

販売用不動産評価損

Loss on valuation of land for sale

販売用土地評価損

Loss on valuation of telephone subscription right

電話加入権評価損

Loss on valuation of right to use facilities

施設利用権評価損

Loss on valuation of shares of subsidiaries and associates

関係会社株式評価損