たな卸資産の増減額（△は増加）
Decrease (increase) in inventories
損害賠償損失
Loss on compensation for damage
貸倒引当金の増減額（△は減少）
Increase (decrease) in allowance for doubtful accounts
その他の営業支出
Payments for other operating activities
人件費の支出
Payments of personnel expenses
原材料又は商品の仕入れによる支出
Payments for raw materials and goods
仕入債務の増減額（△は減少）
Increase (decrease) in trade payables
売上債権の増減額（△は増加）
Decrease (increase) in trade receivables
為替差損益（△は益）
Foreign exchange losses (gains)
有形固定資産売却損益（△は益）
Loss (gain) on sales of property, plant and equipment