株式移転による増加
Increase by share transfers
Increase by share transfers
Decrease by corporate division – split-off type
Transfer from share capital to legal capital surplus
Transfer from share capital to other capital surplus
Transfer from legal capital surplus to share capital
Transfer from legal capital surplus to other capital surplus
Transfer from retained earnings to capital surplus
Sales of available-for-sale securities
Impairment of available-for-sale securities
Inserted directly into net assets – valuation difference on available-for-sale securities