securities;  (x) transactions pertaining to the occurrence, etc. of claims based on a loan  contract with a monetary security for the foreign public and corporate bonds,  etc., national government bond securities or liquid securities with a non- resident;  (xi) the following transactions or acts with another approved financial  institution for special international financial transactions account (meaning  financial institutions that have obtained approval from the Minister of  Finance for setting, pursuant to the provisions of Article 21, paragraph (3) of  the Act, the special international financial transactions account prescribed in  the same paragraph (hereinafter referred to as the "special international  financial transactions account" in this Article); hereinafter the same applies  in this Article and in Article 18-7, paragraph (2), item (i)), of which  accounting related to the operation or procurement of funds pertaining to the  transactions or acts is adjusted in the special international financial  transactions account of another approved financial institution for the special  international financial transactions account:  (a) transactions pertaining to the occurrence, etc. of claims based on a  deposit contract (excluding those pertaining to a negotiable deposit);  (b) transactions pertaining to the occurrence, etc. of claims based on a money  loan contract;  (c) derivative transactions incidental to a deposit contract, etc. with a non- resident or a deposit contract for other account, etc.;  (d) derivative transactions accompanying the possession of the foreign public  and corporate bonds, etc. or liquid securities;  (e) transactions pertaining to the occurrence, etc. of claims based on a loan  contract or a deposit contract for the foreign public and corporate bonds,  etc., national government bond securities or liquid securities, which are  conducted for the purpose of securing the transactions listed in (c) or (d);  (f) acquisition or negotiation of the foreign public and corporate bonds, etc.,  national government bond securities or liquid securities;  (g) transactions pertaining to the occurrence, etc. of claims based on a loan  contract with a monetary security for the foreign public and corporate  bonds, etc., national government bond securities or liquid securities.  (6) In the preceding paragraph, the meanings of the terms set forth in the  following items are as prescribed respectively in those items:  (i) deposit contract, etc. with a non-resident: Meaning a deposit contract with a  non-resident prescribed in Article 21, paragraph (3), item (i) of the Act,  which is specified by Cabinet Order, a monetary loan contract with a non- resident or the acquisition of the foreign public and corporate bonds, etc. or  liquid securities from a non-resident or negotiation thereof to a non-resident;  16 