Increase (decrease) in provision for bonuses for directors (and other officers)

役員賞与引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits and retirement benefits for directors (and other officers)

退職給付及び役員退職慰労引当金の増減額（△は減少）

Payments for raw materials and goods

原材料又は商品の仕入れによる支出

Loss (gain) on sales of property, plant and equipment

有形固定資産売却損益（△は益）

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 reserve for research and development

研究開発積立金の積立

Reversal of reserve for research and development

研究開発積立金の取崩

Profit (loss) before distributions of profit or loss on silent partnerships and income taxes

匿名組合損益分配前税引前当期純利益又は純損失（△）

Loss on support to subsidiaries and associates

関係会社支援損