返品調整引当金繰入額

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1. 返品調整引当金

   Translation: Provision for sales returns...

2. 返品調整引当金戻入額

   Translation: Reversal of provision for sales returns...

3. 返品調整引当金の増減額（△は減少）

   Translation: Increase (decrease) in provision for sales returns...

4. 売上割戻引当金

   Translation: Provision for sales rebates...

5. 販売促進引当金

   Translation: Provision for sales promotion expenses...

6. 販売促進引当金の増減額（△は減少）

   Translation: Increase (decrease) in provision for sales promotion expenses...

7. Provision for sales returns

   Translation: 返品調整引当金繰入額...

8. Reversal of provision for sales returns

   Translation: 返品調整引当金戻入額...

9. Increase (decrease) in provision for sales returns

   Translation: 返品調整引当金の増減額（△は減少）...

10. 関係会社事業損失引当金

    Translation: Provision for loss on business of subsidiaries and associates...