Employees’ salaries, allowances and bonuses

従業員給与手当賞与

Increase (decrease) in accounts payable – bonuses

未払賞与の増減額（△は減少）

Increase (decrease) in provision for bonuses

賞与引当金の増減額（△は減少）

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）

Reversal of provision for bonuses

賞与引当金戻入額

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

役員賞与引当金戻入額

Salaries and bonuses

給料及び賞与

Provision for bonuses

賞与引当金繰入額

Provision for bonuses for directors (and other officers)

役員賞与引当金繰入額

Salaries, allowances and bonuses

給料手当及び賞与