Provision for guarantee for loans

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1. ローン保証引当金

   Translation: Provision for guarantee for loans...

2. Provision of reserve for guarantee obligations

   Translation: 保証債務積立金の積立...

3. Provision for bonuses for directors (and other officers)

   Translation: 役員賞与引当金繰入額...

4. Provision for loss on disaster

   Translation: 災害損失引当金繰入額...

5. Reversal of provision for point card certificates

   Translation: ポイント引当金戻入額...

6. Provision of allowance for doubtful accounts of golf club membership

   Translation: ゴルフ会員権貸倒引当金繰入額...

7. Increase (decrease) in provision for product warranties

   Translation: 製品保証引当金の増減額（△は減少）...

8. Provision of interest portion of reserve for dividends to policyholders

   Translation: 契約者配当金積立利息繰入額...

9. Provision (reversal) of reserve for dividends to policyholders

   Translation: 契約者配当準備金繰入額（△は戻入額）...

10. Provision for reprocessing of spent nuclear fuel

    Translation: 使用済燃料再処理等引当金...