Allowance for loan losses

貸倒引当金

Increase (decrease) in allowance for investment loss

投資損失引当金の増減額（△は減少）

Increase (decrease) in allowance for doubtful accounts

貸倒引当金の増減額（△は減少）

Provision of reserve for retirement allowance

退職慰労積立金の積立

Reversal of reserve for retirement allowance

退職慰労積立金の取崩

Provision of reserve for retirement allowance for directors (and other officers)

役員退職積立金の積立

Reversal of reserve for retirement allowance for directors (and other officers)

役員退職積立金の取崩

Provision of allowance for doubtful accounts for subsidiaries and associates

関係会社貸倒引当金繰入額

Provision of allowance for doubtful accounts of golf club membership

ゴルフ会員権貸倒引当金繰入額

Provision of allowance for investment loss

投資損失引当金繰入額