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Thousands of U.S. dollars 

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* Net receivables or payables derived from derivatives are presented on a net basis. The item that is a net liability in total is presented in parentheses. 

(Note 1) Accounting method of fair values of financial instruments 

(1), (3) Cash and cash equivalents and time deposits Cash and cash equivalents and time deposits are recorded as their book value because fair values are similar to book value and they are settled in the short term. 

(2) Cash segregated as deposits for regulatory purposes Cash segregated as deposits for regulatory purposes which consist of cash segregated as deposits for customers and investments in secu- rities like government bonds are calculated based on reasonably calculated prices utilizing yield spread with index interest rates for each term which are defined by immediately previous traded prices including the ones of similar bonds. 

(4), (14) Receivables related to margin transactions and payables related to margin transactions 

Receivables related to margin transactions consist of lending money to customers generated from margin transactions and collateral to securities finance companies. Those are stated at their book value as settled in the short term because the former is settled by reversing trades by customers’ decision and the latter is collaterals marked to market on lending and borrowing transactions. 

Payables related to margin transactions consist of customers’ 

borrowing money from securities finance companies and sold amount equivalent of customers generated from margin transactions. Those are stated as their book value as settled in the short term because the former is marked to market and the latter is settled by reversing trades by customers’ decision. 

(5), (16) Collateralized short-term financing agreements These are stated as their book value because fair values are similar to book value and most of them are settled in the short term. 

(6), (17) Trading assets and trading liabilities 

(a) Trading securities and others 

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