Increase (decrease) in provision for business restructuring
事業構造改善引当金の増減額（△は減少）
Increase (decrease) in provision for loss on business liquidation
事業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
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 business of subsidiaries and associates
関係会社事業損失引当金の増減額（△は減少）
Increase (decrease) in provision for sales promotion expenses
販売促進引当金の増減額（△は減少）
Increase (decrease) in provision for loss on store closings
店舗閉鎖損失引当金の増減額（△は減少）
Increase (decrease) in provision for sales returns
返品調整引当金の増減額（△は減少）
Increase (decrease) in allowance for investment loss
投資損失引当金の増減額（△は減少）
Increase (decrease) in provision for loss on order received
受注損失引当金の増減額（△は減少）
Increase (decrease) in provision for loss on guarantees
債務保証損失引当金の増減額（△は減少）