JGAAP

有価証券売却損益（△は益）

Loss (gain) on sales of securities

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

有価証券評価損益（△は益）

Loss (gain) on valuation of securities

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

有価証券運用損益（△は益）

Loss (gain) on investments in securities

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

環境対策引当金の増減額（△は減少）

Increase (decrease) in provision for environmental measures

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation