Increase (decrease) in provision for loss on interest repayment
利息返還損失引当金の増減額（△は減少）
JGAAP
Increase (decrease) in retirement benefit liability
退職給付に係る負債の増減額（△は減少）
Increase (decrease) in provision for point card certificates
ポイント引当金の増減額（△は減少）
Amortization of business commencement expenses
開業費償却額
Increase (decrease) in provision for shareholder benefit program
株主優待引当金の増減額（△は減少）
Amortization of long-term prepaid expenses
長期前払費用償却額
Amortization of guarantee deposits
差入保証金償却額
Amortization of deferred assets
繰延資産償却額
Depreciation of assets for lease
賃貸資産減価償却費
Amortization of intangible assets
無形固定資産償却費