IFRS

Components of cost of sales and selling, general and administrative expenses

売上原価、販売費及び一般管理費の内訳

Cost of sales and selling, general and administrative expenses

売上原価、販売費及び一般管理費

Expenses by nature

費用の性質別内訳

Components of cost of sales

売上原価の内訳

Decrease (increase) in finished goods and work in process

製品及び仕掛品増減額 （△は増加）

Raw materials and consumables used

原材料及び消耗品消費高

Advertising and sales promotion expenses

広告宣伝費及び販売促進費

Sales promotion expenses

販売促進費

Sales commissions

販売手数料

Employee benefit expenses

従業員給付費用