Transfer from legal capital surplus to other capital surplus

準備金から剰余金への振替

Transfer from retained earnings to capital surplus

利益剰余金から資本剰余金への振替

Capital increase of consolidated subsidiaries

連結子会社の増資による持分の増減

Dividends of surplus – other capital surplus

剰余金（その他資本剰余金）の配当

Loss on valuation of investments in capital of subsidiaries and associates

関係会社出資金評価損

Loss on investments in capital

出資金運用損

Loss on valuation of investments in capital

出資金評価損

Gain on investments in capital

出資金運用益

Other capital surplus

その他資本剰余金

Legal capital surplus

資本準備金