Reversal of provision for sales returns

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1. 返品調整引当金戻入額

   Translation: Reversal of provision for sales returns...

2. Reversal of provision for retirement benefits for directors (and other officers)

   Translation: 役員退職慰労引当金戻入額...

3. Reversal of provision for bonuses for directors (and other officers)

   Translation: 役員賞与引当金戻入額...

4. Reversal of provision for loss on liquidation of subsidiaries and associates

   Translation: 関係会社整理損失引当金戻入額...

5. Reversal of provision for loss on business liquidation

   Translation: 事業整理損失引当金戻入額...

6. Reversal of provision for point card certificates

   Translation: ポイント引当金戻入額...

7. Gain on reversal of provision for loss on disaster

   Translation: 災害損失引当金戻入額...

8. Increase (decrease) in provision for sales returns

   Translation: 返品調整引当金の増減額（△は減少）...

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. Reversal of provision for gas holder repairs

    Translation: ガスホルダー修繕引当金戻入額...