Revenue from contract manufacturing

受託製造収益

Reversal of clerical costs on work performed on contract

受託工事事務費戻入

Gain on maturity of insurance contract

保険返戻金

Reserve for contract of insurance

保険契約準備金

Increase (decrease) in contract liabilities

契約負債の増減額（△は減少）

Decrease (increase) in contract assets

契約資産の増減額（△は増加）

Contract liabilities

契約負債

Contract assets

契約資産

受託製造収益

Revenue from contract manufacturing

受託工事事務費戻入

Reversal of clerical costs on work performed on contract