銀行・信託業会計の勘定科目
貸借対照表（Balance sheets）
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| 資産の部 | Assets |
| 現金預け金 | Cash and due from banks |
| 現金 | Cash |
| 預け金 | Due from banks |
| コールローン及び買入手形 | Call loans and bills bought |
| コールローン | Call loans |
| 買入手形 | Bills bought |
| 買現先勘定 | Receivables under resale agreements |
| 債券貸借取引支払保証金 | Receivables under securities borrowing transactions |
| 買入金銭債権 | Monetary claims bought |
| 特定取引資産 | Trading assets |
| 商品有価証券 | Trading account securities |
| 商品国債 | Trading government bonds |
| 商品地方債 | Trading local government bonds |
| 商品政府保証債 | Trading government guaranteed bonds |
| その他の商品有価証券 | Other trading account securities |
| 商品有価証券派生商品 | Derivatives of trading securities |
| 特定取引有価証券 | Securities related to trading transactions |
| 特定取引有価証券派生商品 | Derivatives of securities related to trading transactions |
| 特定金融派生商品 | Trading-related financial derivatives |
| その他の特定取引資産 | Other trading assets |
| 金銭の信託 | Money held in trust |
| 有価証券 | Securities |
| 国債 | Government bonds |
| 地方債 | Local government bonds |
| 短期社債 | Short-term corporate bonds |
| 社債 | Corporate bonds |
| 株式 | Stocks |
| その他の証券 | Other securities |
| 貸出金 | Loans and bills discounted |
| 割引手形 | Bills discounted |
| 手形貸付 | Loans on bills |
| 証書貸付 | Loans on deeds |
| 当座貸越 | Overdrafts |
| 代理貸付金 | Agency loan |
| 外国為替 | Foreign exchanges |
| 外国他店預け | Due from foreign banks (our accounts) |
| 外国他店貸 | Due from foreign banks (their accounts) |
| 買入外国為替 | Foreign bills bought |
| 取立外国為替 | Foreign bills receivable |
| その他資産 | Other assets |
| 未決済為替貸 | Domestic exchange settlement account, debit |
| 前払費用 | Prepaid expenses |
| 未収収益 | Accrued income |
| 先物取引差入証拠金 | Initial margins of futures markets |
| 先物取引差金勘定 | Variation margins of futures markets |
| 保管有価証券等 | Securities in custody |
| 金融派生商品 | Derivatives other than for trading-assets |
| 金融商品等差入担保金 | Cash collateral paid for financial instruments |
| 社債発行費 | Bond issuance cost |
| リース投資資産 | Lease investment assets |
| 有価証券未収金 | Accounts receivable-securities trading account |
| その他の資産 | Other |
| 有形固定資産 | Property, plant and equipment |
| 建物（純額） | Buildings, net |
| 土地 | Land |
| リース資産（純額） | Lease assets, net |
| 建設仮勘定 | Construction in progress |
| その他（純額） | Other, net |
| 無形固定資産 | Intangible assets |
| ソフトウエア | Software |
| のれん | Goodwill |
| リース資産 | Lease assets |
| その他 | Other |
| 債券繰延資産 | Deferred debenture discounts |
| 債券発行費用 | Debenture issuance cost |
| 繰延税金資産 | Deferred tax assets |
| 再評価に係る繰延税金資産 | Deferred tax assets for land revaluation |
| 支払承諾見返 | Customers’ liabilities for acceptances and guarantees |
| 債務保証見返 | Guarantee of obligation-per contra |
| 投資損失引当金 | Allowance for investment loss |
| 貸倒引当金 | Allowance for loan losses |
| 資産 | Assets |
| 負債の部 | Liabilities |
| 預金 | Deposits |
| 当座預金 | Current deposits |
| 普通預金 | Ordinary deposits |
| 貯蓄預金 | Saving deposits |
| 通知預金 | Deposits at notice |
| 定期預金 | Time deposits |
| 定期積金 | Installment savings |
| その他の預金 | Other deposits |
| 譲渡性預金 | Negotiable certificates of deposit |
| コールマネー及び売渡手形 | Call money and bills sold |
| コールマネー | Call money |
| 売渡手形 | Bills sold |
| 売現先勘定 | Payables under repurchase agreements |
| 債券貸借取引受入担保金 | Payables under securities lending transactions |
| コマーシャル・ペーパー | Commercial papers |
| 特定取引負債 | Trading liabilities |
| 売付商品債券 | Trading securities sold for short sales |
| 商品有価証券派生商品 | Derivatives of trading securities-assets |
| 特定取引売付債券 | Securities related to trading transactions sold for short sales |
| 特定取引有価証券派生商品 | Derivatives of securities related to trading transactions |
| 特定金融派生商品 | Trading-related financial derivatives |
| その他の特定取引負債 | Other trading liabilities |
| 借用金 | Borrowed money |
| 再割引手形 | Bills rediscounted |
| 借入金 | Borrowings from other banks |
| 外国為替 | Foreign exchanges |
| 外国他店預り | Due to foreign banks (their accounts) |
| 外国他店借 | Due to foreign banks (our accounts) |
| 売渡外国為替 | Foreign bills sold |
| 未払外国為替 | Foreign bills payable |
| 短期社債 | Short-term bonds payable |
| 社債 | Bonds payable |
| 新株予約権付社債 | Bonds with subscription rights to shares |
| その他負債 | Other liabilities |
| 未決済為替借 | Domestic exchange settlement account, credit |
| 未払法人税等 | Income taxes payable |
| 未払費用 | Accrued expenses |
| 前受収益 | Unearned revenue |
| 従業員預り金 | Deposits received from employees |
| 給付補てん備金 | Reserve for interest on installment savings |
| 先物取引受入証拠金 | Initial margins of futures markets-liabilities |
| 先物取引差金勘定 | Variation margins of futures markets |
| 借入商品債券 | Trading account securities borrowed |
| 借入特定取引有価証券 | Borrowed securities related to trading transactions |
| 借入有価証券 | Securities borrowed |
| 売付商品債券 | Trading securities sold for short sales |
| 売付債券 | Bonds sold |
| 金融派生商品 | Derivatives other than for trading-liabilities |
| 金融商品等受入担保金 | Cash collateral received for financial instruments |
| リース債務 | Lease obligations |
| 資産除去債務 | Asset retirement obligations |
| 有価証券未払金 | Accounts payable-securities trading account |
| その他の負債 | Other |
| 賞与引当金 | Provision for bonuses |
| 役員賞与引当金 | Provision for directors’ bonuses |
| 退職給付引当金 | Provision for retirement benefits |
| 役員退職慰労引当金 | Provision for directors’ retirement benefits |
| 睡眠預金払戻損失引当金 | Provision for reimbursement of deposits |
| 特別法上の引当金 | Reserves under the special laws |
| 金融商品取引責任準備金 | Reserve for financial products transaction liabilities |
| 繰延税金負債 | Deferred tax liabilities |
| 再評価に係る繰延税金負債 | Deferred tax liabilities for land revaluation |
| 負ののれん | Negative goodwill |
| 支払承諾 | Acceptances and guarantees |
| 債務保証 | Guarantee of obligation |
| 債券 | Debentures |
| 債券発行高 | Debenture issuance |
| 信託勘定借 | Borrowed money from trust account |
| 信託元本補填引当金 | Provision for compensation for trust capital |
| 特定債務者支援引当金 | Provision for possible loss on support of specific borrowers |
| 利息返還損失引当金 | Provision for loss on interest repayment |
| 偶発損失引当金 | Provision for contingent loss |
| 負債 | Liabilities |
| 純資産の部 | Net assets |
| 株主資本 | Shareholders’ equity |
| 資本金 | Capital stock |
| 出資金 | Capital stock |
| 普通出資金 | Common shares |
| 優先出資金 | Preferred shares |
| 新株式申込証拠金 | Deposit for subscriptions to shares |
| 資本剰余金 | Capital surplus |
| 資本準備金 | Legal capital surplus |
| その他資本剰余金 | Other capital surplus |
| 利益剰余金 | Retained earnings |
| 利益準備金 | Legal retained earnings |
| その他利益剰余金 | Other retained earnings |
| 繰越利益剰余金 | Retained earnings brought forward |
| 特別積立金 | Special reserve |
| 振興基金 | Promotion fund |
| 当期未処分剰余金 | Unappropriated retained earnings |
| 自己株式 | Treasury stock |
| 自己株式申込証拠金 | Deposit for subscriptions to treasury stock |
| 会員勘定 | Shareholders’ equity |
| 評価・換算差額等 | Valuation and translation adjustments |
| その他有価証券評価差額金 | Valuation difference on available-for-sale securities |
| 繰延ヘッジ損益 | Deferred gains or losses on hedges |
| 土地再評価差額金 | Revaluation reserve for land |
| 為替換算調整勘定 | Foreign currency translation adjustment |
| 新株予約権 | Subscription rights to shares |
| 少数株主持分 | Minority interests |
| 純資産 | Net assets |
| 負債純資産 | Liabilities and net assets |
損益計算書（Statements of income）
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| 経常収益 | Ordinary income |
| 資金運用収益 | Interest income |
| 貸出金利息 | Interest on loans and discounts |
| 有価証券利息配当金 | Interest and dividends on securities |
| コールローン利息及び買入手形利息 | Interest on call loans and bills bought |
| コールローン利息 | Interest on call loans |
| 買入手形利息 | Interest on bills bought |
| 買現先利息 | Interest on receivables under resale agreements |
| 債券貸借取引受入利息 | Interest on receivables under securities borrowing transactions |
| 預け金利息 | Interest on deposits with banks |
| 金利スワップ受入利息 | Interest on interest swaps |
| その他の受入利息 | Other interest income |
| 役務取引等収益 | Fees and commissions |
| 受入為替手数料 | Fees and commissions on domestic and foreign exchanges |
| その他の役務収益 | Other fees and commissions |
| 特定取引収益 | Trading income |
| 商品有価証券収益 | Gains on trading account securities transactions |
| 特定取引有価証券収益 | Income from securities and derivatives related to trading transactions |
| 特定金融派生商品収益 | Income from trading-related financial derivatives transactions |
| その他の特定取引収益 | Other trading income |
| その他業務収益 | Other ordinary income |
| 外国為替売買益 | Gains on foreign exchange transactions |
| 商品有価証券売買益 | Gain on trading account securities transactions |
| 国債等債券売却益 | Gains on sales of bonds |
| 国債等債券償還益 | Gains on redemption of bonds |
| 金融派生商品収益 | Income from derivatives other than for trading or hedging |
| その他の業務収益 | Other |
| その他経常収益 | Other income |
| 貸倒引当金戻入益 | Reversal of allowance for loan losses |
| 償却債権取立益 | Recoveries of written off claims |
| 株式等売却益 | Gain on sales of stocks and other securities |
| 金銭の信託運用益 | Gain on money held in trust |
| その他の経常収益 | Other |
| 信託報酬 | Trust fees |
| 経常費用 | Ordinary expenses |
| 資金調達費用 | Interest expenses |
| 預金利息 | Interest on deposits |
| 譲渡性預金利息 | Interest on negotiable certificates of deposit |
| コールマネー利息及び売渡手形利息 | Interest on call money and bills sold |
| コールマネー利息 | Interest on call money |
| 売渡手形利息 | Interest on bills sold |
| 売現先利息 | Interest on payables under repurchase agreements |
| 債券貸借取引支払利息 | Interest on payables under securities lending transactions |
| コマーシャル・ペーパー利息 | Interest on commercial papers |
| 借用金利息 | Interest on borrowings and rediscounts |
| 短期社債利息 | Interest on short-term bonds |
| 社債利息 | Interest on bonds |
| 新株予約権付社債利息 | Interest on bonds with subscription rights to shares |
| 金利スワップ支払利息 | Interest on interest swaps |
| 債券利息 | Interest on debentures |
| その他の支払利息 | Other interest expenses |
| 役務取引等費用 | Fees and commissions payments |
| 支払為替手数料 | Fees and commissions on domestic and foreign exchanges |
| その他の役務費用 | Other fees and commissions |
| 特定取引費用 | Trading expenses |
| 商品有価証券費用 | Expenses on trading securities and derivatives |
| 特定取引有価証券費用 | Expenses on securities and derivatives related to trading transactions |
| 特定金融派生商品費用 | Expenses on trading-related financial derivatives transactions |
| その他の特定取引費用 | Other trading expenses |
| その他業務費用 | Other ordinary expenses |
| 外国為替売買損 | Loss on foreign exchange transactions |
| 商品有価証券売買損 | Loss on trading account securities transactions |
| 国債等債券売却損 | Loss on sales of bonds |
| 国債等債券償還損 | Loss on redemption of bonds |
| 国債等債券償却 | Loss on devaluation of bonds |
| 社債発行費償却 | Amortization of bond issuance cost |
| 金融派生商品費用 | Expenses on derivatives other than for trading or hedging |
| 債券発行費用償却 | Amortization of debenture issuance cost |
| その他資産償却 | Amortization of other assets |
| その他の業務費用 | Other |
| 営業経費 | General and administrative expenses |
| その他経常費用 | Other expenses |
| 貸倒引当金繰入額 | Provision of allowance for loan losses |
| 貸出金償却 | Written-off of loans |
| 株式等売却損 | Losses on sales of stocks and other securities |
| 株式等償却 | Losses on devaluation of stocks and other securities |
| 金銭の信託運用損 | Loss on money held in trust |
| 投資損失引当金繰入額 | Provision of allowance for investment loss |
| その他の経常費用 | Other |
| 経常利益 | Ordinary income |
| 特別利益 | Extraordinary income |
| 固定資産処分益 | Gain on disposal of noncurrent assets |
| 負ののれん発生益 | Gain on bargain purchase |
| 金融商品取引責任準備金取崩額 | Transfer from reserve for financial products transaction liabilities |
| 投資損失引当金戻入益 | Reversal of allowance for investment loss |
| その他 | Other |
| 特別損失 | Extraordinary loss |
| 固定資産処分損 | Loss on disposal of noncurrent assets |
| 減損損失 | Impairment loss |
| 金融商品取引責任準備金繰入額 | Transfer to reserve for financial products transaction liabilities |
| その他 | Other |
| 税引前当期純利益 | Income before income taxes |
| 法人税等 | Income taxes |
| 法人税、住民税及び事業税 | Income taxes-current |
| 法人税等調整額 | Income taxes-deferred |
| 少数株主損益調整前当期純利益 | Income before minority interests |
| 少数株主利益 | Minority interests in income |
| 当期純利益 | Net income |